Sierra Leone

Specific Information

All imports are administered by the National Revenue Authority (NRA) Customs and Excise Department. Customs duties are assessed on the CIF (cost, insurance, freight) value of goods.

A port and infrastructure levy of 1.25% of CIF value applies to all imports. This charge cannot be avoided and should be budgeted for in addition to any applicable duties.

Electrical appliances are subject to import taxes at 41% of their assessed value, regardless of whether they are used or new. This is a significant cost factor for household goods shipments containing televisions, computers, audio equipment, and other electronics. Purchase receipts for all electrical appliances should be included; if unavailable, customs will assess based on estimated current value.

The exemption form from the Ministry of Foreign Affairs is required for all importers -- not solely diplomats. This form must be obtained in advance and should be coordinated by the destination agent with the owner of the goods before shipment departs origin.

For telex release or express bills of lading, an additional USD 100 processing fee applies at customs clearance.

Diplomatic sea shipments carry an additional USD 250 processing fee for the preparation of duty-free diplomatic documentation. The diplomatic exemption form takes approximately 35 to 45 days to obtain; diplomatic moves must be planned accordingly.

The bill of lading and cargo manifest must clearly state the number of pieces in the shipment.

GST (Goods and Services Tax) at 15% applies to most imported goods in Sierra Leone. Personal household effects may benefit from exemptions under the GST Act, but the applicable treatment depends on the specific circumstances and the NRA assessment at the time of clearance. Confirm with the destination agent.

All solid wood packing materials must comply with ISPM 15 phytosanitary treatment standards.

Prohibited & Restricted Items

Importing a Used Personal Vehicle

Required Documents

• Copy of passport
• Original bill of lading or air waybill
• Original vehicle registration card (from country of origin)
• Original purchase invoice
• Residence permit

Specific Information

The vehicle registration number must appear on the original bill of lading or air waybill. This is a strict requirement and any discrepancy will cause significant delays at clearance.

Import duties and taxes on motor vehicles are calculated based on the vehicle's CIF value, age, engine size, and category. Confirm current duty rates with the destination agent before committing to vehicle import, as rates are set by the NRA and subject to periodic revision.

Pets

• Microchip (ISO 11784/11785 compliant, 15-digit non-encrypted) -- recommended; if not microchipped, a collar with the owner's name and contact information is required
• Rabies vaccination certificate (administered between 30 days and 6 months before entry)
• International veterinary health certificate issued by a licensed veterinarian and endorsed by the government veterinary authority of the originating country, within 48 hours of entry
• Import permit from the Ministry of Agriculture (must be obtained before travel)
• Records of parasite treatment (internal and external)

Dogs and cats must enter at Freetown International Airport (Lungi International Airport). Prior notice to veterinary officials at the airport is required, particularly for arrivals outside normal business hours.

Sierra Leone does not require a rabies titer test for entry. However, Sierra Leone is classified by the World Organization for Animal Health as a high-rabies-risk country. Pet owners planning to return their pet to its country of origin should check re-entry titer test requirements in advance.

Dogs should be vaccinated against distemper, hepatitis, leptospirosis, and parvovirus. Cats should be vaccinated against feline viral rhinotracheitis, panleukopenia, and feline leukemia. All vaccinations must be current at entry.

Puppies and kittens must be at least 3 months old and vaccinated, with a 30-day post-vaccination wait before travel.

Aggressive breeds must wear a muzzle. Sierra Leone does not publish a banned breed list.

Flights should be direct or transit only through rabies-controlled countries.

Birds, reptiles, amphibians, rodents, rabbits, and other non-dog/non-cat pets are not subject to the rabies vaccination requirement but may need a health certificate and may require additional import permits. Members should advise clients to contact the Ministry of Agriculture and the nearest Sierra Leone embassy for current requirements for non-standard pets.

Animals from endangered species or their derivative products are subject to CITES restrictions. [CITES]