Quick information on the Government of Sierra Leone

• 1. State House
  2. Three Arms of Government
  3. Government Ministries
  4. National Agencies
  5. Regional & Local Governement

Detailed information about Sierra Leone’s Development Partners

• 1. List of Partners
  2. Foreign Embassy’s in Sierra Leone

Your definitive guides to business advice in Sierra Leone

• 1. Invest in Sierra Leone
  2. Doing Business In Sierra Leone
  3. How to setup a business
  4. Business Regulations

Helpful resources and advice for Sierra Leoneans

• 1. The Sierra Leone Constitution
  2. Domestic Taxation
  3. Customs and Duties
  4. Debt and Money
  5. Housing
  6. Education
  7. Health

Useful info for overseas visitors and residents

• 1. Immigration and Visa Information
  2. Accommodation and Hotel Information
  3. Tourism, Travel and Recreation

Directory of our NGO’s and Civil Society Groups

• 1. International NGO’s
  2. National NGO’s
  3. Civil Society Organizations
  4. Trade Associations & Unions

CUSTOM DUTY

Import Customs Duty

This is a declaration related ad valorem tax collected on imports by the Customs.  The payment amount is advised on an Assessment Notice generated by the system. It is also referred to as import tax and import tariff.

When it is a percentage of the customs value of goods (Cost, Insurance and Freight – CIF Value or tax base or statistical value), it is referred to as Ad valorem tax.  When it is amount per unit or weight etc, it is referred to as specific tax.

The import duties are based on rates defined in the external customs tariff of the country, with more than 5,000 tariff lines, each tariff line with its own rate. Currently in use is the tariff 6 bands (0%, 5%, 10%, 15%, 20% and 30%) depending on the product description.

Import Excise Duty

This is a declaration related ad valorem tax applied on imported alcoholic products. The rate is based on the external customs tariff with 2 bands (30%, and 35%) depending on the product description. The payment amount is advised on an Assessment Notice generated by the system.

Petroleum Excise Duty

This is a declaration related specific tax applied on hydrocarbon fuel products. The rates are based on a two-tier system—one for commercial and the other for retail. The payment amount is advised on an Assessment Notice generated by the system. Petroleum Rates are issued fortnightly by the Petroleum Regulatory Agency (P.R.A).

For more information please visit: https://www.nra.gov.sl/import-and-export/customdutys-

RESOURCES

Customs Duty – Import and Export Procedures 

Customs Rates