Duties and Tax Exemption
For contact information regarding government custom authorities, please follow the link: 4.1 Sierra Leone Government Contact List
Emergency Response
[Note: This section contains information which is related and applicable to ‘crisis’ times. These instruments can be applied when an emergency is officially declared by the Government. When this occurs, there is usually a streamlined process to import goods duty and tax free.]
Agreements / Conventions Description |
Ratified by Country? |
---|---|
WCO (World Customs Organization) member |
Yes, 06 November 1975 |
Annex J-5 Revised Kyoto Convention |
Yes, 10 November 2006 |
OCHA Model Agreement |
No |
Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations) |
No |
Regional Agreements (on emergency/disaster response, but also customs unions, regional integration) |
African Union (AU), ECOWAS, Mano River Agreement |
Exemption Regular Regime (Non-Emergency Response)
The Government of Sierra Leone (GoSL) aid policy lays down a number of procedures for receipt of external aid in general, and technical assistance in particular.
Ministries are expected to develop
proposals for external assistance and have these
formally signed off by the ‘Donor Harmonisation
and Aid Coordination Committee’ prior to
agreeing a package of assistance. NGOs offering
assistance in Sierra Leone must acquire NGO status. Firstly, the
NGO must be registered with the Sierra Leone Association of
Non-Governmental Organizations (SLANGO). After that registration,
the NGO should further register with the Ministry of Finance and
Economic Development (MOFED). Sierra Leone has no expedited
inspection and documentation procedures in place to facilitate the
rapid entry of goods and equipment intended for international
disaster response operations. All goods imported into Sierra Leone
are subjected to pre-shipment or destination inspections, which
are, in turn, subject to a fee. Duty free concessions and waivers
are accorded for the importation of relief items. The National
Revenue Authority (NRA) is responsible for the administration of
duty waivers while the Minister of Finance is responsible for
policy guidelines in respect of waivers. There are a number of
requirements to be fulfilled by those eligible for duty waivers.
The first is that, at the start of each financial year, entities
eligible for duty waivers must prepare and submit to the NRA an
exhaustive list of goods for which they will be applying for duty
waivers. Should there be any ambiguity in the request, an applicant
may be required to pay duty up-front but refunded if the applicant
can prove satisfactorily that they are entitled to a waiver. Also,
entities entitled to waivers would pay a non-refundable fee of
500,000 Leones per consignment to the NRA as administrative costs
for processing duty waiver applications. The NGO Policy states that
all assets purchased or acquired with donor funds should be the
property of the people of Sierra Leone who are the beneficiaries –
rather than of the NGO itself.
Organizational Requirements to obtain Duty Free Status |
---|
United Nations Agencies |
As per the agreement signed with the government of Sierra Leone, UN Agencies are exempted from all Import/Export taxes, including the GST. However, a waiver should be obtained from both the Ministry of Foreign Affairs and the Ministry of Finance. |
Non Governmental Organizations |
The Government of Sierra Leone may provide relevant financial and institutional support to NGOs, in the form of duty waivers, tax allowances and other facilities to enable them develop, reinforce and sustain their organisational capacity for more effective delivery of service. The GOSL has mandated the Ministry of Finance and Economic Development (MOFED) to approve all duty waivers. In the case of NGOs, the Ministry scrutinises NGO applications for duty waivers and recommends approval to the Minister of Finance. Duty waiver applications (including permit clearance) from NGOs will only be granted by the Ministry of Finance & Economic Development after recommendation by the Director General. |
Exemption Certificate Application Procedure
Duties and Taxes Exemption Application Procedure |
---|
Generalities (include a list of necessary documentation) |
The process of applying for duty free waiver concession in Sierra Leone is a very long one which incorporates as follows:
|
Process to be followed (step by step or flowchart) |
n/a |
Exemption Certificate Document Requirements
Duties and Taxes Exemption Certificate Document Requirements (by commodity) |
||||||
---|---|---|---|---|---|---|
|
Food |
NFI |
Medicines |
Vehicles & |
Staff & |
Telecoms Equipment |
Invoice |
Yes, Original, 1 copy, applies to UN and not NGOs |
Yes, Original, 1 copy, applies to UN and not NGOs |
Yes, Original, 1 copy, applies to UN and not NGOs |
Yes, Original, 1 copy, applies to UN and not NGOs |
Yes, Original, 1 copy, applies to UN and not NGOs |
Yes, Original, 1 copy, applies to UN and not NGOs |
AWB/BL/Other Transport Documents |
Yes, Original, 1 copy, applies to UN and not NGOs |
Yes, Original, 1 copy, applies to UN and not NGOs |
Yes, Original, 1 copy, applies to UN and not NGOs |
Yes, Original, 1 copy, applies to UN and not NGOs |
Yes, Original, 1 copy, applies to UN and not NGOs |
Yes, Original, 1 copy, applies to UN and not NGOs |
Donation/Non-Commercial Certificates |
Yes, Original, 1 copy, applies to UN and not NGOs |
Yes, Original, 1 copy, applies to UN and not NGOs |
n/a |
n/a |
n/a |
n/a |
Packing Lists |
Yes, Original, 1 copy, applies to UN and not NGOs |
Yes, Original, 1 copy, applies to UN and not NGOs |
Yes, Original, 1 copy, applies to UN and not NGOs |
Yes, Original, 1 copy, applies to UN and not NGOs |
Yes, Original, 1 copy, applies to UN and not NGOs |
Yes, Original, 1 copy, applies to UN and not NGOs |
Other Documents |
Certificate of origin, certificate of
radiation, phytosanitary, certificate of declaration of diplomatic
mission. |
n/a |
Import Certificate from Pharmacy Board of Sierra Leone |
n/a |
n/a |
n/a |
Customs Clearance
General Information
Customs Information |
|
---|---|
Document Requirements |
An Import Declaration Application Form [IDF] has to be completed by the importer for every shipment to Sierra Leone and only one inspection will be performed per IDF. |
Embargoes |
None |
Prohibited Items |
Right hand vehicles, Antiques, Asbestos, Dangerous goods, haz. or comb. Mats, Furs, Gambling devices, Ivory, Narcotics, Pornography, Precious metals & stones |
General Restrictions |
Arms and ammunition (authorization from the Ministry of Interior, Intelligence Section, is required), Plants (authorization from the Ministry of Agriculture and Forestry is required), Pharmaceuticals (authorization from the Ministry of Health is required), Pets of good health certificate and valid vaccination certificates can obtain permit. Currency:
|
Customs Clearance Document Requirements
Customs Clearance Document Requirements (by commodity) |
||||||
---|---|---|---|---|---|---|
|
Food |
NFI |
Medicines |
Vehicles & |
Staff & |
Telecoms Equipment |
D&T Exemption Certificate |
Yes, Original, 1 copy, applies to UN and not NGOs |
Yes, Original, 1 copy, applies to UN and not NGOs |
Yes, Original, 1 copy, applies to UN and not NGOs |
Yes, Original, 1 copy, applies to UN and not NGOs |
Yes, Original, 1 copy, applies to UN and not NGOs |
Yes, Original, 1 copy, applies to UN and not NGOs |
Invoice |
Yes, Original, 1 copy, applies to UN and not NGOs |
Yes, Original, 1 copy, applies to UN and not NGOs |
Yes, Original, 1 copy, applies to UN and not NGOs |
Yes, Original, 1 copy, applies to UN and not NGOs |
Yes, Original, 1 copy, applies to UN and not NGOs |
Yes, Original, 1 copy, applies to UN and not NGOs |
AWB/BL/Other Transport Documents |
Yes, Original, 1 copy, applies to UN and not NGOs |
Yes, Original, 1 copy, applies to UN and not NGOs |
Yes, Original, 1 copy, applies to UN and not NGOs |
Yes, Original, 1 copy, applies to UN and not NGOs |
Yes, Original, 1 copy, applies to UN and not NGOs |
Yes, Original, 1 copy, applies to UN and not NGOs |
Donation/Non-Commercial Certificates |
Yes, Original, 1 copy, applies to UN and not NGOs |
Yes, Original, 1 copy, applies to UN and not NGOs |
n/a |
n/a |
n/a |
n/a |
Packing Lists |
Yes, Original, 1 copy, applies to UN and not NGOs |
Yes, Original, 1 copy, applies to UN and not NGOs |
Yes, Original, 1 copy, applies to UN and not NGOs |
Yes, Original, 1 copy, applies to UN and not NGOs |
Yes, Original, 1 copy, applies to UN and not NGOs |
Yes, Original, 1 copy, applies to UN and not NGOs |
Phytosanitary Certificate |
Yes, Original, 1 copy, applies to UN and not NGOs |
n/a |
Yes, Original, 1 copy, applies to UN and not NGOs |
n/a |
n/a |
n/a |
Other Documents |
Certificate of Origin, certificate of radiation, |
n/a |
Import certificate from Pharmacy Board of Sierra Leone |
n/a |
n/a |
n/a |
Transit Regime
The customs procedure depends on the instruction written on the Bill of Lading or the AirWay Bill. If the mention ‘in Transit’ is written on the B/L or the AWB then the transit procedures are followed. The clearing agent will establish the necessary document and the customs will provide the escort up to the exit point from the country.
Transit from Sierra Leone is guided by the ECOWAS supplementary convention A/SP.1/5/90 establishing a community guarantee mechanism for inter-stat road transit of goods.