Sierra leone Country Commercial Guide
Learn about the market conditions, opportunities, regulations, and business conditions in sierra leone, prepared by at U.S. Embassies worldwide by Commerce Department, State Department and other U.S. agencies’ professionals
Trade Financing
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Methods of Payment

In Sierra Leone, common payment methods for domestic and international transactions include cash in advance, letters of credit (LCs), and documentary collections. Cash in advance is preferred by international suppliers due to the high-risk environment and limited credit information. Letters of credit are used for higher-value imports but may be constrained by the financial capacity and credibility of local banks. Open account terms are rare due to non-payment risks, while documentary collections are occasionally used with established firms. Factoring and forfaiting are underdeveloped, and the country lacks a national credit-rating agency. The Bank of Sierra Leone operates a Credit Reference Bureau with limited borrower data, and private collection agencies exist but are not widely utilized.

For consumer payments, cash remains dominant, though mobile money platforms are increasingly popular for everyday transactions. Credit and charge card use is limited, with Visa and Mastercard accepted mainly at larger hotels, banks, and some urban retailers. Card-based transactions are rare outside major cities due to infrastructure and trust challenges.

For more information about the methods of payment or other trade finance options, please read the Trade Finance Guide. The Export-Import Bank of the United States (EXIM Bank) may support U.S. exports under its short- and medium-term financing programs, subject to risk assessment and buyer or guarantor creditworthiness. Transactions may require risk mitigation tools such as letters of credit, bank guarantees, or credit insurance. Please consult its country limitation schedule for specifics on what financing may be available for qualifying U.S. exports to sovereign and private sector partners in Sierra Leone and reach out to EXIM Bank directly or a registered broker to discuss specific transactions.   

Banking Systems 

Sierra Leone’s banking sector, regulated by the Bank of Sierra Leone (BSL), includes 14 commercial banks, microfinance institutions, community banks, foreign exchange bureaus, and non-bank financial entities like mobile money providers, a mortgage finance company, a leasing firm, and a stock exchange. Banking activity is concentrated in Freetown, with branches nationwide. The sector faces challenges such as limited rural access, high interest rates, and restricted access to large-scale or long-term financing. Most banks offer only short- to medium-term loans, and lending costs remain high.

Foreign individuals and companies can open accounts and hold foreign currency, but foreign exchange access is sometimes restricted, and international transactions may face administrative delays. ATMs and electronic payment systems are primarily available in urban areas. To enhance digital financial services, the BSL is implementing a National Payment Switch to improve interoperability between banks and mobile money platforms, promoting financial inclusion.

Under the IMF’s Extended Credit Facility, Sierra Leone is pursuing financial sector reforms, including a resolution framework for distressed institutions, a deposit insurance scheme, stronger oversight of non-bank financial entities, and adoption of International Financial Reporting Standards (IFRS). Despite progress, the sector struggles with weak regulatory enforcement, limited credit access, and risks like money laundering. While digital and mobile banking are growing, infrastructure, regulatory, and trust challenges persist.

Foreign Exchange Controls

BSL regulates foreign exchange, managing reserves and setting policies for exchange rate stability and international transfers. The official exchange rate operates under a managed float system, but parallel market rates often differ significantly due to limited foreign currency availability. U.S. businesses may encounter challenges accessing foreign exchange for imports, profit repatriation, or servicing foreign-denominated debts, especially during currency shortages or economic instability. Travelers can carry up to $10,000 in foreign currency per trip, subject to approval and documentation.

Foreign exchange transactions must be conducted through licensed banks or authorized dealers, with large transactions requiring documentation and approval. While foreign currency accounts are permitted, delays in accessing U.S. dollars or other major currencies are common during economic pressure or reserve shortfalls. These controls can lead to payment delays, increased costs, and reduced operational flexibility for U.S. companies engaging with Sierra Leone.

U.S. Banks and Local Correspondent Banks

Currently, no U.S. banks operate directly in Sierra Leone through physical branches or subsidiaries. However, Vista Bank Sierra Leone Limited is a U.S. citizen-owned bank in the country. Sierra Leonean commercial banks maintain correspondent banking relationships with major international banks, including U.S. institutions, to facilitate trade and foreign currency transactions, particularly U.S. dollar payments.

For additional information  on financing, visit the U.S. Department of State Investment Climate Statements.

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