Sierra Leone - Country Commercial Guide
Temporary Entry
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The Customs and Excuse Department grants temporary importation status and duty waivers for the importation of goods imported for a specified period without payment of duty. The intent is to re-export or destroy the goods after a certain period not exceeding the date given by the customs authority, usually three months from the date of importation. Failure to re-export or destroy the goods as per the customs regulation will result in liquidated damages. Goods that qualified for temporary entry and the regulations concerning temporary entry procedures can be found in Section 44 of the  Customs Act No 9 of 2011.