Two phones or 10? Here’s what Ghana’s Customs law really says about your luggage
Setting the record straight on the Customs Commissioner’s comments on personal effects and duty exemptions
Over the past few weeks, comments by the Commissioner of the Customs Division of the Ghana Revenue Authority (GRA), advising travellers to exercise caution when receiving parcels for delivery to relatives and friends in Ghana, have generated considerable public debate. What should ordinarily have been welcomed as useful guidance instead produced misleading headlines, sharp commentary and public anger. The episode exposes a real gap between the tax authority and taxpayers on the Customs laws and procedures that govern imports — not because the GRA has neglected stakeholder engagement, but a call to intensify the engagement.
Back to the Brouhaha
Was the Commissioner right to say that excess mobile phones attract duty and tax? To answer that fairly, his comments need to be placed in their proper legal context.
![IT must be one of the most difficult – and exasperating – tasks in the world to be the President of a nation like Ghana. For you may travel all over4 the world, talking to the leaders of “the developed nations”, to try persuade them that the pandemic that is afflicting the world, Covid-19 (with its variants) is a truly global destroyer and thatnowhere is safe from it, until everywhere is safe. You may deploy your most eloquent language to point out that although, the scientists of the “developed countries” have managed to manufacture a vaccine that has been seen to work against the pandemic, the politicians of the “developed countries” are, contrary to undertakings they have made to the World Health Organisation (WHO) hoarding the vaccine in their countries. Reports suggest that whereas the governments of the “developed countries” are targeting 100 percent of their populace for vaccination, and getting closer to their objective every day, less than 10% of the populace of the developing countries have so far been vaccinated, as a result of a lack of vaccines. Is this fair? you ask. Air travel (you continue) has made international contacts extremely easy. And since the Covid-19 virus and its latest variant (Omicron) in particOman Ghana versus Covid-19 08 www.ghanaiantimes.com.gh GHANAIAN Times Features TUESDAY, DECEMBER 21, 2021ular, are very transmissible. So it is in everyone's educated self-interest to see that all people on the planet are fully vaccinated. As a result of your Government's efforts, you hear that plenty of vaccines have arrived in your country and you are emboldened to announce that your Government will soon be able to vaccinate its entire adult population. Then, you get the shock of your life: an intelligence report tells you that some mischievous people are spreading the fake news that if a person allows himself or herself to be vaccinated, the “vaccine will make that person vote for your governing NPP whether he/she wants to do so or not!” WHAAAAT! How does one counter such fake news? If the Government say it is not true, the conspiracy theorists shoot back, “And are you so naïve as to expect them to admit that the vaccine will make you vote for the NPP?” Wow! Are people so wicked that despite the gains that the world has already made through vaccination (such as the elimination of small pox from the world and the near-extinction of polio and yellow fever) they try to dissuade others from taking advantage of anti-Covid vaccination? Especially since people who are clever enough to invent such fake news must know of the horrible pain that Covid-19 subjects people to, before it finally kills them? What makes the anti-Covid vaccination story doubly awful is that its seeds are sown on pre-fertilised ground. In the past, some wicked scientists in the developed countries have allowed themselves to be used by their [usually racist] governments to administer harmful vaccines and other medications to people, using the lie that such interventions can save them from certain disease. One of the most devastating such deceptions occurred in the United States in 1932. Below is the horrible story as told on the OFFICIAL website of the US CENTRES FOR DISEASE CONTROL [CDC]: https://www.cdc.gov/tuskegee/timeline.htm QUOTE: THE U.S. PUBLIC HEALTH SERVICE SYPHILIS STUDY AT TUSKEGEE In 1932, the USPHS, [US Public Health Service] working with the Tuskegee Institute, began a study to record the natural history of syphillis. It was originally called the “Tuskegee Study of Untreated Syphillis in the Negro Male” (sic) [now referred to as the “USPHS Syphilis Study at Tuskegee”]. The study initially involved 600 Black men — 399 with syphillis, 201 who did not have the disease. Participants’ informed consent was not collected. Researchers told the men they were being treated for “bad blood,” a local term used to describe several ailments, including syphillis, anaemia, and fatigue. In exchange for taking part in the study, the men received free medical exams, free meals, and burial insurance (sic)! By 1943, penicillin was the treatment of choice for syphilis and becoming widely available, but the participants in the study were not offered treatment. In 1972, an Associated Press story about the study was published. As a result, the Assistant Secretary for Health and Scientific Affairs appointed an Ad Hoc Advisory Panel to review the study. The advisory panel concluded that the study was “ethically unjustified”; that is, the “results [were] disproportionately meagre, compared with known risks to [the] human subjects involved.” In March 1973, the panel advised the Secretary of the Department of Health, Education, and Welfare to instruct the USPHS to provide all necessary medical care for the survivors of the study. The Tuskegee Health Benefit Programme was established to provide these services and in 1975, participants’ wives, widows and children were added to the program. In 1995, the program was expanded to include health, as well as medical, benefits. The last study participant died in January 2004. The last widow receiving THBP benefits died in January 2009. ... I973, a class-action lawsuit was filed on behalf of the study participants and their families, resulting in a $10 million, out-of-court settlement in 1974. On May 16, 1997, President Bill Clinton issued a formal Presidential Apology [over the study.] UNQUOTE In Ghana, the fake news that the anti-Covid vaccine would make people “vote for the NPP” has already begun to cause disagreements in some households. A family known to me has had to dismiss its house-help because she obstinately refused to take the jab. To illustrate the way the way the political message contained in the fake news has been camouflaged, I offer a version of the last conversation between the head of the household and the house-help: BOSS: Hey, “A”, you are very lucky! Instead of you going around to look for the vaccinators, they are coming to our estate! HOUSE-HELP: They are coming here? B: Yes! H: But Boss, I told you that my brother took the jab and had to be admitted into hospital. B: It doesn't mean that you too will become ill if you get the jab. It affects different people in different ways. Look, as you know, I have had all my own jabs and I have never been ill – as you know! H: But Boss, if you have taken all your jabs, then you are PROTECTED, are you not? B: Yes, I am. H: In that case, even if I become infected because I have not taken the jab, I cannot transmit the disease to you and YOU will be all right? B: I can't say that! Because, as I have explained to you, the pandemic can affect different people in different ways. H: Then the jab is useless? B: Listen, I can't take any risks with such a dangerous disease. Either you take it or you leave, I am sorry. I cannot allow you to expose me and my family to the risk of catching Covid. As I reported earlier, the House-help chose to leave. Both her Boss and I are convinced that it wasn't mere logicthat made her decide not to take the jab. She was probably under the influence of a church/cult. Or political propaganda! • Omicron cases at Kotoka International Airport are amongst the unvaccinated](https://ghanaiantimes.com.gh/wp-content/uploads/2021/12/GT-8.pdf-Adobe-Acrobat-Pro-DC-4-220x150.jpg)
The Legal Foundation
The Customs Division of the GRA is a member of the World Customs Organisation (WCO) and a signatory to several international agreements and conventions. Ghana’s import and export procedures mirror standard WCO and World Trade Organisation (WTO) protocols, which find expression in the country’s tax laws. Every decision taken by Customs is therefore grounded in law and in line with international conventions and protocols, based on the following:
1. The Constitution of Ghana
2. The Customs Act and its regulations
3. The Exemptions Act and its regulations
4. The relevant World Customs Organisation Conventions
5. The protocols set out in the various trade agreements to which Ghana is a signatory
The 1992 Constitution, Ghana’s supreme law, sets out the basis for taxation under Chapter 13, on Finance. Article 174(1) states that “no taxation shall be imposed otherwise than by or under the authority of an Act of Parliament,” while Article 174(2) provides that any power to waive or vary a tax must first secure Parliament’s approval by resolution. In short, Article 174 makes clear who has the authority to impose taxes in Ghana — Parliament. The GRA, and for that matter, the Customs Division, is mandated to enforce the tax policies set by government through the Ministry of Finance.
Acting on Article 174, Parliament has enacted — and periodically amended — the tax laws to reflect the policy direction of successive governments. The current, consolidated law governing Customs operations is the Customs Act, 2015 (Act 891).
As a revenue-collection institution, the GRA’s foremost mandate is to mobilize revenue for national development. Fittingly, Section 1 of the Customs Act imposes duty and tax on goods imported into or exported from the country, at the rates specified in the Harmonized System (HS) code. Section 2 of the Act, however, provides for exemptions on specified goods for certain persons, organizations and institutions, and Section 2(3) specifically exempts “removal articles” from duty.
The general Customs procedure
To mobilise revenue, facilitate legitimate trade, safeguard public security and safety, and prevent smuggling, all imports into and exports from Ghana follow standard procedures that require a true and candid declaration of the purpose of every imported item — whether by importers, traders or travelers.
One of the most frequently used procedures is Direct Import, commonly known as “Home Use” or “Home Consumption,” used to process goods imported for use or consumption in Ghana, whether personal or commercial. Section 74 of the Customs Act provides that goods intended for the market, or for private use or consumption, must be placed under the Home Use procedure and are subject to duty where applicable, along with any relevant charges, fees, prohibitions, restrictions or other formalities.
What is a Removal Article?
Section 107 of the Customs Act makes provision for “removal articles” — items, other than a motor vehicle, spare part or building material, brought into the country by a citizen who was previously resident abroad, or by a member of that person’s household, which are exempt from duty. Section 151 defines a removal article as movable personal belongings or effects, domestic appliances, household provisions normally kept in stock, collectors’ pieces, pet animals and tools of trade (excluding agricultural, commercial or industrial plant) — but the definition explicitly excludes arms, ammunition, motor vehicles, spare parts and building materials.
To claim this exemption, an applicant must submit a written application, with a list of the items being removed, to the Commissioner-General or an authorized officer, either before or after arriving in the country. The Commissioner-General grants the exemption once satisfied that the items are for the personal use of the applicant or a household member, and not imported in commercial quantities. Crucially, the applicant must have lived outside Ghana continuously for at least twelve months immediately before returning. Persons above eighteen years are also entitled to import limited quantities of potable spirits, perfumed spirits, mineral water, soft drinks or wine, and tobacco products, within the limits set by law.
What does the Exemptions Act say about personal effects?
The Exemptions Act, 2022 (Act 1083) — the principal law regulating exemptions for entitled entities, privileged persons, organisations and institutions — makes clear provision for passengers’ baggage. Section 17(1) exempts the baggage accompanying a travelling passenger from Customs duty and tax, provided the goods are not for sale, barter, exchange or as a gift. In other words, goods imported in commercial quantities, or for commercial purposes, remain liable for the relevant duty and tax. This is precisely what the Commissioner was reminding the travelling public about.
The WCO and international conventions
To regulate trade and facilitate the movement of persons across borders and among member states, specific provisions have been made for the treatment of personal effects, passenger baggage and removal articles. The Revised Kyoto Convention (RKC) and the Istanbul Convention are among the instruments that distinguish genuine personal effects or baggage from commercial goods, or from goods that exceed the permitted conditions.
Specific Annex J, Chapter 1, of the Revised Kyoto Convention defines “personal effects” as “all articles (new or used) which a traveler may reasonably require for his or her personal use during the journey.” The definition expressly excludes goods imported or exported for commercial purposes — exactly what the Commissioner was communicating to the travelling public.
Standard 20 of the Revised Kyoto Convention also offers an illustrative list of personal effects, including:
Clothing and toilet articles • Jewelery • Cameras • Binoculars • Portable musical instruments • Mobile phones • Portable computers • Calculators • Baby carriages • Wheelchairs • Sporting equipment
The fundamental test is whether the item is reasonably required for the travelers’ personal use during the journey. International Customs standards make clear that not everything carried in a travellers’ baggage qualifies as a personal effect — personal effects do not mean everything in one’s luggage. Customs can therefore legitimately distinguish between genuine personal effects and commercial merchandise intended for sale, barter, exchange, distribution or other commercial purposes. Packing goods into a suitcase does not, by itself, convert commercial merchandise into a personal effect.
Grounded in law, not improvised
The Commissioner’s comments are therefore grounded in the combined WCO and WTO conventions and standards, Article 174 of the 1992 Constitution, the Customs Act, 2015 (Act 891), and the Exemptions Act, 2022 (Act 1083), together with the protocols of various trade agreements.
What the Commissioner said is not new — many frequent travelers already know it. Unfortunately, this exemption has suffered considerable abuse over the years, with some people deliberately disguising dutiable commercial items as personal effects to avoid paying duty and tax. It is equally important to note that no law sets a specific numerical limit on how many mobile phones — or any other item — a traveler may import. The bottom line is simpler: any quantity beyond what is reasonable for personal use will attract the relevant duty and tax.
In all honesty, if a traveller arrives at the airport with three or more brand-new, top-of-the-range iPhones or Samsung devices of identical specification, and claims they are all for personal use, how convincing would that be to the ordinary Ghanaian? The law was never about punishing travelers’ for owning phones — it is about distinguishing genuine personal belongings from undeclared commercial trade.
Conclusion
The brouhaha appears to have been fuelled more by misunderstanding and a lacuna the law in terms of the numbers. Ghana’s laws, together with international Customs standards and conventions, recognize personal effects and provide exemptions in appropriate circumstances. At the same time, neither domestic law nor the international framework treats commercial merchandise as a personal effect simply because it is packed in a traveller’s luggage.
The Commissioner’s comments, therefore, amount to little more than a reminder of an existing Customs principle: that personal effects are not a blanket exemption for everything a traveller chooses to carry into Ghana. We seek not to defend the law but to communicate it better. Customs will continue to facilitate legitimate travel and trade while safeguarding the revenue of the state, and the public, in turn, must understand their obligations and make truthful declarations to help government generate the necessary revenue for national development. Be truthful in your corner, and together, we shall all help build Ghana.
Christopher K. Beyereh
The co-author is a Chartered Marketer, a tax & AI expert with over 10 years of experience.
He is the Founder of the African Center for tax education and Policy (ACTEP), and the African Society of Artificial Intelligence (ASAi)
He can be reached via +233246440723 or cbeyereh@gmail.com
Mr. Edward Kofi Bagyiri is a seasoned retired Assistant Commissioner of Customs, with extensive experience in Customs administration, revenue mobilization and trade facilitation.
He can be reached on +233245616188
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