Sierra Leone’s trade environment is shaped by both tariff-based and non-tariff barriers that impact cross-border commerce and the ease of doing business. The primary tariff instrument is the Sierra Leone Customs and Excise Tariff, which imposes import duties, Goods and Services Tax (GST), excise taxes, ECOWAS levies, and a declaration processing fee. Limited exemptions are available under the Tax and Duty Exemption Act of 2023.
As a member of ECOWAS and the AfCFTA, Sierra Leone provides duty-free access to goods from qualifying member states that meet the Rules of Origin. However, goods that fail to meet these criteria or originate from non-member countries are subject to full duties and fees. Non-tariff measures, including phytosanitary rules, import permits, and product conformity checks, are also enforced, even for duty-free goods.
In addition to formal trade policies, structural and administrative challenges hinder trade efficiency. These include bureaucratic customs procedures, inadequate transport and port infrastructure, high transaction costs, limited institutional capacity, and instances of corruption or informal payments, all of which contribute to delays and increased costs for businesses. Although Sierra Leone has not formally notified the World Trade Organization (WTO) of Technical Barriers to Trade (TBT) or Sanitary and Phytosanitary (SPS) measures, domestic regulations require inspections and certifications for agricultural and fishery imports. See the Agricultural Act of 1946 and the Plant Phytosanitary (Import) Rules of 1974 & 1976, and the Fishery Product Regulations 2007.