Importing into Sierra Leone requires businesses to register with the National Investment Board and obtain a Tax Identification Number (TIN) from the National Revenue Authority (NRA). Importers may also need special permits or licenses for regulated items such as pharmaceuticals, chemicals, petroleum products, and food. Essential documentation includes a Commercial Invoice, Bill of Lading or Air Waybill, Packing List, Certificate of Origin, and an Import Declaration Form (IDF), submitted via the ASYCUDA World system. Additional certificates, such as a Pre-shipment Inspection Certificate or a Sanitary/Phytosanitary Certificate, may be required for certain goods. Accurate classification under the correct HS code is necessary to determine applicable duties and taxes, which can be paid through integrated digital platforms.
Since 2009, Sierra Leone has implemented a destination inspection system to assess the quality, quantity, customs classification, and value of imports upon arrival. While most goods are inspected at their destination, certain items including arms, ammunition, gold, explosives, live animals, crude oil, personal effects, and goods for diplomatic or UN use, still require pre-shipment inspection and certification. To streamline trade, Sierra Leone uses ASYCUDA World, a web-based customs management system that reduces clearance times and enhances efficiency. The Electronic Single Window further simplifies the process by allowing importers and exporters to submit required documents to multiple government agencies through a single digital portal, improving transparency and facilitating cross-border trade.
See the National Revenue Authority’s website for more information on Customs Import Procedure