Lawyer challenges Customs baggage exemption rules at Supreme Court
By DL News
Published
2 min read
At the centre of the suit is whether Customs officials can decide, on a case-by-case basis, what quantity of baggage qualifies for exemption without prior parliamentary approval.
A private legal practitioner has gone to the Supreme Court over the powers given to the Ghana Revenue Authority to determine the quantity of passenger baggage that may enjoy Customs exemptions.
Jonathan A. Alua is challenging Regulation 18(2)(b) of the Exemptions Regulations, 2025, L.I. 2514.
He has sued the Attorney-General and the Commissioner-General of the GRA.
At the centre of the suit is whether Customs officials can decide, on a case-by-case basis, what quantity of baggage qualifies for exemption without prior parliamentary approval.
Mr Alua argues that the disputed regulation gives the Commissioner-General power that goes beyond ordinary administration of Customs processes.
According to him, allowing the Commissioner-General to determine the quantity of exempt baggage amounts to granting, withholding, waiving or varying tax obligations for individual passengers.
He contends that such a power must comply with Article 174 of the 1992 Constitution.
The action was filed under Articles 2(1)(b), 130(1) and 174 of the Constitution.
The plaintiff is asking the Supreme Court to declare that Regulation 18(2)(b) is unconstitutional to the extent that it permits the Commissioner-General or Customs officers acting under his authority to decide exemptions for passengers without prior approval from Parliament.
He says Article 174(2) requires parliamentary approval where a tax is to be waived or varied.
Mr Alua is also seeking an order restraining the Commissioner-General and Customs officers from exercising the power under the regulation until the requirements of Article 174(2) are satisfied or Parliament passes a resolution under Article 174(3).
He is further asking the court for any additional orders necessary to give effect to the declarations sought, as well as costs.
The suit comes amid public debate over Customs treatment of mobile phones and other personal items carried into Ghana by travellers.
The debate intensified after the Commissioner of Customs, Aaron Kanor, cautioned passengers against carrying multiple phones for other people.
He said goods brought in quantities beyond what could reasonably be treated as personal effects may be considered commercial imports.
The GRA has since clarified that carrying more than two phones does not automatically mean a passenger will pay duty.
According to the Authority, Customs officers will assess each case based on the circumstances.
