Liberia
1.3 Liberia Customs Information
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Duties and Tax Exemption

For contact information regarding government custom authorities and certified clearing agents, please see the following link: 4.1 Liberia Government Contact List

Emergency Response

Agreements / Conventions Description

Ratified by Country?

WCO (World Customs Organization) member

Yes, 07 January 1971

Annex J-5 Revised Kyoto Convention

Yes, 05 November 2002 

OCHA Model Agreement

Yes

Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations)

Yes, 16 September 2005

Regional Agreements (on emergency/disaster response, but also customs unions, regional integration)

Yes, ECOWAS, 28 May 1975

Exemption Regular Regime (Non-Emergency Response)

The sections of the Liberia Revenue Code which give authority for waiver of import duties and other taxes on importations during non-emergency include:

  1. Section 9 (Exempt persons);
  2. Section 16 (Special Investment Incentives);
  3. Section 1001(E) {Exempt Supply}
  4. Section 1708 (Exemptions from Import Duties);
  5. The Second Schedule of the Harmonised System and Customs Common External Schedules

Organizational Requirements to obtain Duty Free Status

United Nations Agencies

Basic Requirements

  1. Letter of request attached to Duty Free Application form approved by Ministry of Foreign Affairs.
  2. Applicant submits completed CRF/SAD/Duty Free Forms to Duty Free Unit, with the following supporting document for review and processing:
    1. Bill of lading (where applicable)
    2. Genuine, detailed Invoice (s) and packing list (where applicable)
  3. Duty Free Unit analyses and ok/approves the document if satisfactory and submits it to the appropriate authorized signatories in the LRA for approval depending on the Risk Profile;
  4. Within three working days after submission by applicant, the documents will be ready for collection provided.
    1. All required documents are attached
    2. All attached documents are genuine and true, and the application is proper.

Non-Governmental Organizations

Basic Requirements

  1. Article of Incorporation
  2. Certificate of Accreditation (Ministry of Finance & Development Planning)
  3. Current Tax Clearance Certificate 

Procedures

  1. Applicants must submit Letter of Request signed by authorized office representative to the office of the Commissioner General, Liberia Revenue Authority / Commissioner of Customs office for appropriate actions;
  2. Applicant submits completed CRF/SAD to Duty Free Unit, with the following supporting documents for review and processing:
    1. Bill of Lading (where applicable)
    2. Genuine, detailed invoice(s)
    3. Genuine Donation Letter, where applicable;
  3. Duty Free Unit analyses and approves the document if satisfactory and submits it to the appropriate authorized signatories in the LRA for approval depending on the Risk Profile;
  4. Within three working days after submission by applicant, the documents will be ready for collection provided:
    1. All required documents are attached;
    2. All attached documents are genuine and true, and
    3. The application is proper
  5. Applicant proceeds to the port of entry and process documents based on clearance procedure of that port.

Notes:

  • NGOs consignments are subject to BIVAC inspection.
  • Please also note that duty waiver does not cover the 1.5% customs user fee (CUF) and 0.5% ECOWAS Trade Levy (ETL) where the goods’ country of origin is outside ECOWAS region.
  • Educational & Medically approved listings are 100% Duty Free.
  • Approved items listings of INGOs and LNGOs are subject to 2.0% of CIF, (0.5% for ETL and 1.5% for CUF).
  • In the case of importation (Food & FNI), NGo's will have to apply to the Liberia Revenue Authority for a Certificate of Exemption while UN agencies must engage with the Ministry of Foreign Affairs. Now with the exception of the Certificate of Exemption for NGO's,  the required documentation remains the same for UN agencies and NGO's.


General Information

  • Scanning fee – 20 ft container US$ 100.00 and 40 ft container is US$ 200.00
  • Inspection fees is 1.2% of the FOB, or $190 (if below the FOB threshold of US$ 15,000).

Exemption Certificate Application Procedure

Duties and Taxes Exemption Application Procedure

Generalities (include a list of necessary documentation)

Letter of request attached to Duty Free Application form approved by Ministry of Foreign Affairs.

Procedures

Applicant submits completed CRF/SAD/Duty Free Forms to Duty Free Unit, with the following supporting document for review and processing:

  • Bill of lading (where applicable)
  • Genuine, detailed Invoice (s) and packing list (where applicable)

Duty Free Unit analyses and ok/approves the document if satisfactory and submits it to the appropriate authorized signatories in the LRA for approval depending on the Risk Profile;

Within three working days after submission by applicant, the documents will be ready for collection provided:

  • All required documents are attached;
  • All attached documents are genuine and true, and the application is proper.


Basic Requirements for non-diplomatic missions

  1. Article of Incorporation
  2. Certificate of Accreditation (Ministry of Finance & Development Planning)
  3. Business Registration (doc obtained from Liberia Business Registry)
  4. Current Tax Clearance Certificate

 

Procedures

  1. Applicants Letter of Request signed by authorized office representative to the office of the Commissioner General, LRA/ Commissioner of Customs office for appropriate actions;
  2. Applicant submits completed CRF/SAD to Duty Free Unit, with the following supporting documents for review and processing:
  • Bill of Lading (where applicable)
  • Genuine, detailed invoice(s)
  • Genuine Donation Letter, where applicable;

Duty Free Unit analyses and approves the document if satisfactory and submits it to the appropriate authorized signatories in the LRA for approval depending on the Risk Profile;

Within three working days after submission by applicant, the documents will be ready for collection provided:

  • All required documents are attached;
  • All attached documents are genuine and true, and
  • The application is proper.

Applicant proceeds to the port of entry and process documents based on clearance procedure of that port.

Notes:

  • NGOs consignments are subject to BIVAC inspection;
  • Please also note that duty waiver does not cover the 1.5% customs user fee (CUF) and 0.5% ECOWAS Trade Levy (ETL) where the goods’ country of origin is outside ECOWAS region;
  • Educational & Medically approved listings are 100% Duty Free;
  • Approved items listings of INGOs and LNGOs are subject to 2.0% of CIF, (0.5% for ETL and 1.5% for CUF).


General Information

Scanning fee – 20 ft container US$ 100.00 and 40 ft container is US$ 200.00

Inspection fees is 1.2% of the FOB, or $190 (if below the FOB threshold of US$ 15,000).

Exemption Certificate Document Requirements

Duties and Taxes Exemption Certificate Document Requirements (by commodity)

 

Food

NFI (Shelter, WASH, Education)

Medicines

Vehicle & Spare Parts

Staff & Office Supplies

Telecoms Equipment

Invoice

Yes, Original, 1 copy,

applies to UN agencies

Yes, Original, 1 copy,

applies to UN agencies

Yes, Original, 1 copy,

applies to UN agencies

Yes, Original, 1 copy,

applies to UN agencies

Yes, Original, 1 copy,

applies to UN agencies

Yes, Original, 1 copy,

applies to UN agencies

AWB/BL/Other Transport Documents

Yes, Original, 1 copy,

applies to UN agencies

Yes, Original, 1 copy,

applies to UN agencies

Yes, Original, 1 copy,

applies to UN agencies

Yes, Original, 1 copy,

applies to UN agencies

Yes, Original, 1 copy,

applies to UN agencies

Yes, Original, 1 copy,

applies to UN agencies

Donation/Non-Commercial Certificates

Yes

Yes

Yes

Yes

Yes

Yes

Packing Lists

Yes, Original, 1 copy,

applies to UN agencies

Yes, Original, 1 copy,

applies to UN agencies

Yes, Original, 1 copy,

applies to UN agencies

Yes, Original, 1 copy,

applies to UN agencies

Yes, Original, 1 copy,

applies to UN agencies

Yes, Original, 1 copy,

applies to UN agencies

Other Documents



Import License/permit from MoH




Customs Clearance

General Information

Customs Information

Document Requirements

Final invoice + Packing list + Bill of Lading.
For fresh dairy products (milk and cheese), eggs and fresh meat and fish, a health certificate indicating manufacturing and expiry dates is required.
For pharmaceuticals, a certificate of analysis is required.

Embargoes

None

Prohibited Items

• Right Hand Drive vehicles (Letter MF/2-3.JFK-DMR/vod/07-1739/2012 dd. 24/07/2012)

• Shellfish (oysters and mussels) harvested in France (Letter MCI/ABC/DMCI/51/RL”12 dd. 27/07/2012)

• Energy drinks under the name of Pussy (Letter MCI/AMC/STM/2013/018)

• 3-wheeled motorcycles either assembled or disassembled (CKD)

• Chicken feet and pork skin / mask covered by IPD opened after 3rd June 2015

• Illegal drugs

• Weapons, Explosives and ammunition

• Knives and deadly weapons

• Flowers, seeds and flower products – unless permission has been obtained

• Pets and other animals – unless permission has been obtained

• Meat and meat products

• Counterfeit money and goods

• Rough diamonds – can only be imported under strict international trade laws.

• Pornographic material

General Restrictions

  1. Used motor vehicles more than 10 years old, whether intended for transport of passengers or goods, or for private or commercial use.
  2. A punitive tax on the importation of vehicles above 10 years old will be levied to discourage and penalize the importation of such vehicles, with the exception of the following machinery/vehicles:
  • Earth moving equipment
  • Heavy trucks used in forestry or for the transportation of heavy equipment
  • industrial vehicles and tankers, which can be imported whatever their age

Customs Clearance Document Requirements

Customs Clearance Document Requirements (by commodity)

 

Food

NFI (Shelter, WASH, Education)

Medicines

Vehicles & Spare Parts

Staff & Office Supplies

Telecoms Equipment

D&T Exemption Certificate

Yes, Original, 1 copy, applies to both UN and NGO

Yes, Original, 1 copy, applies to both UN and NGO

Yes, Original, 1 copy, applies to both UN and NGO

Yes, Original, 1 copy, applies to both UN and NGO

Yes, Original, 1 copy, applies to both UN and NGO

Yes, Original, 1 copy, applies to both UN and NGO

Invoice

Yes, Original, 1 copy, applies to both UN and NGO

Yes, Original, 1 copy, applies to both UN and NGO

Yes, Original, 1 copy, applies to both UN and NGO

Yes, Original, 1 copy, applies to both UN and NGO

Yes, Original, 1 copy, applies to both UN and NGO

Yes, Original, 1 copy, applies to both UN and NGO

AWB/BL/Other Transport Documents

Yes, Original, 1 copy, applies to both UN and NGO

Yes, Original, 1 copy, applies to both UN and NGO

Yes, Original, 1 copy, applies to both UN and NGO

Yes, Original, 1 copy, applies to both UN and NGO

Yes, Original, 1 copy, applies to both UN and NGO

Yes, Original, 1 copy, applies to both UN and NGO

Donation/Non-Commercial Certificates

Yes, Original, 1 copy, applies to UN agencies

Yes, Original, 1 copy, applies to UN agencies

Yes

Yes

Yes

Yes

Packing Lists

Yes, Original, 1 copy, applies to both UN and NGO

Yes, Original, 1 copy, applies to both UN and NGO

Yes, Original, 1 copy, applies to both UN and NGO

Yes, Original, 1 copy, applies to both UN and NGO

Yes, Original, 1 copy, applies to both UN and NGO

Yes, Original, 1 copy, applies to both UN and NGO

Phytosanitary Certificate

Yes, Original, 1 copy, applies to both UN and NGO

N/A

N/A

N/A

N/A

N/A

Other Documents



Import Licence from the MoH




Additional Notes

No person/organization shall import, export, or transit into or out of the Republic of Liberia any medicine or health product, unless the product is duly registered by the Authority and the person/organization has been issued a license or permit by the Authority for the same.

Transit Regime

Liberia signed in 2005 the Convention on International Transport of Goods Under Cover of TIR Carnets (TIR Convention). All documents should be prepared in Monrovia and approved by the main customs authorities which will provide an escort to the exit point. The goods in transit will be escorted until the exit point of the country. 

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