Among Sierra Leone’s few trade barriers are the Sierra Leone Customs and Excise tariff. There are currently no specific sanitary and phytosanitary (SPS) related restrictions, prohibitions, or barriers to foreign trade in Sierra Leone. Sierra Leone has not notified the WTO of any technical regulations under the WTO agreement on the technical barrier to trade (TBT) or its SPS legislation. However, the phytosanitary legislation [Agricultural Act of 1946, the Plant Phytosanitary (Import) Rules of 1974 & 1976] lists plants that are the object of prohibition. Generally, a phytosanitary certificate is required for the international movement of any plant material or product. The phytosanitary control unit operates at entry points where such consignments are inspected and issued phytosanitary certificates, clearance certificates, or import permits. Animals are subject to livestock inspections and the Director of Fisheries is empowered by the Fisheries Sanitary Regulations of 2006 for fish products.

Imports are generally subject to import duty, goods and services tax, import excise duty, ECOWAS levy for non-ECOWAS originating goods, and a declaration processing fee. Tariff exemptions are extended to several imports based mainly on the importer, several of whom are diplomatic or United Nations institutions. As a member of the ECOWAS community, Sierra Leone grants duty-free preference to products originating from ECOWAS members, where they are wholly produced, sufficiently transformed, or with 35 percent value addition.