Country Guide: Sierra Leone

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Updated: August 25, 2016

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.


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.


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IAM Note: Customs regulations can change at any time with or without notice. This document is provided as a guide and for information only. While IAM has exercised reasonable care in publishing this document, IAM makes no representation, either expressed or implied, as to its accuracy or applicability.