Sierra Leone - Country Commercial Guide
Temporary Entry

Discusses requirements for products entering the country/economy temporarily. Includes information on warranty and non-warranty items shipped for repairs.

Last published date: 2021-09-14

Temporary entry is meant for goods that are 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 at https://www.nra.gov.sl/document/customs-act-2011