Sierra Leone

Used Household Goods and Personal Effects

Documents Required

• Copy of passport
• Contact information
• Copy of tax identification number (if available)
• Packing list in English (must include details of all electrical appliances)
• Commercial invoices of the electrical appliances (if applicable)
• Detailed / valued inventory in English, dated, and signed by the owner of the goods
• Original bill of lading (OBL) / telex release / air waybill (AWB) (3 copies)
• Diplomatic passport, exemption form (diplomats)
• TIN number (owner of the goods has to apply for it at National Revenue Authority office)
• Exemption form (obtained from Ministry of Foreign Affairs)

 

Specific Information

• The bill of lading and cargo manifest must state the number of pieces.
• Import taxes are computed at 41% on all personal electrical appliances.
• Owner of the goods must pay a tax of 1.25% cost, insurance and freight (CIF) value on imports.
• For the telex release or express bill of lading, an additional 100 USD fee applies.
• The exemption form must be obtained from the Ministry of Foreign Affairs by the owners of the goods diplomatic organization in collaboration with the owner of the goods’ agent (diplomats).
• The exemption form for diplomats is required for Customs clearance and takes approximately 35 to 45 days to obtain.
• Diplomatic sea shipments are an additional 250 USD per shipment for the processing of the diplomatic duty-free documentation.

 

Motor Vehicles

Documents Required

• Copy of passport
• Original bill of lading / air waybill
• Original registration card
• Original purchase invoice
• Residence permit

 

Specific Information

• The registration number must be shown on the original bill of lading or air waybill.

 

Pets

Documents Required

• Vaccination record
• Veterinary health certificate
• Import permit / import authorization

 

Specific Information

• Dogs and cats must be accompanied by the documents required.

 

Restricted/Dutiable Items

• Arms and ammunition (Authorization from the Ministry of Interior, Intelligence Section is required)
• Plants (Authorization from the Ministry of Agriculture and Forestry is required)
• Pharmaceuticals (Authorization from the Ministry of Health is required)
• The following items may qualify for free import within the limits indicated:
  • Cigarettes (200) and tobacco (250 g) - no age restrictions
  • Alcohol (1 q)

 

Prohibited Items

• Unlawful drugs
• Pornography

 

Consignment Instructions

Recommended:  Contact the destination agent to ensure all requirements have been met prior to import, especially for differences regarding air / sea shipments.