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? |
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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:
- Section 9 (Exempt persons);
- Section 16 (Special Investment Incentives);
- Section 1001(E) {Exempt Supply}
- Section 1708 (Exemptions from Import Duties);
- The Second Schedule of the Harmonised System and Customs Common External Schedules
Organizational Requirements to obtain Duty Free Status |
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United Nations Agencies |
Basic Requirements
|
Non-Governmental Organizations |
Basic Requirements
Procedures
Notes:
General Information
|
Exemption Certificate Application Procedure
Duties and Taxes Exemption Application Procedure |
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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:
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:
Basic Requirements for non-diplomatic missions
Procedures
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:
Applicant proceeds to the port of entry and process documents based on clearance procedure of that port. Notes:
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) |
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|
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. |
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 |
|
Customs Clearance Document Requirements
Customs Clearance Document Requirements (by commodity) |
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---|---|---|---|---|---|---|
|
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 |
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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.