The customs department is a revenue collecting department under the National Revenue Authority (NRA). The authority was established in 2002 as an independent, semi-autonomous authority principally responsible for the collection of government revenue. The department has the major function of collecting and accounting for all import and export-related duties and taxes. The department also collects trade statistics, facilitates trade, and protects society from illegal imports and exports. It further implements bilateral, regional, and international trade arrangements, and prevents smuggling.
All goods must be declared to the customs department for verification, tax assessment, and release. Import goods must comply with the destination inspection scheme. All containerized goods must go through an x-ray scanning facility to check whether the contents match the cargo description or detect the presence of illegal cargo. Sierra Leone operates a destination inspection program that applies to all consignments and is subject to a fee of one percent of their f.o.b. value.