Sierra Leone requires that Destination
Inspection [DI] is carried out for all imports into the country. This
exercise is undertaken on arrival at Freetown port for the purpose
of Customs clearance of the goods. DI is mandated by the Ministry of
Trade, Industry and State Enterprises.
DI is managed by Intertek as
contracted in March 2004.
Part Shipments Not allowed. An Import Declaration Application Form [IDF] has
to be completed by the importer for every shipment to Sierra Leone and
only
one inspection will be performed per IDF.
Procedure · Complete
an Import Declaration Application Form [IDF] and submit it, along
with other relevant or necessary supporting documents
to the authorised bank. Click
here for an example of an IDF form. · Upon endorsement of the IDF, the bank
will make a copy of these documents available to the local Intertek
Office in Sierra Leone. · A copy of the IDF must be provided when
your lodge your Customs entry. If this is not performed or the IDF has
not been opened prior
to the goods arriving in Sierra Leone, no DI can be arranged until
the IDF is subsequently opened. · In order to facilitate the process, you should submit the
documentation listed under ‘Documents Required’ to the
Intertek Liaison Office at least 5-days before the goods arrive in
Sierra Leone. · Upon receipt of all required documents, satisfactory
assessment and an acceptable inspection, Intertek will issue an Import
Duty Report
[IDR] to the Importer. · The IDR shall be collected
from the Intertek office in Freetown at the address above. You or your
representative will
be required to
show valid identification when collecting the certificate and sign
for it upon receipt.
Documents Required · Exporters
Final invoice [must show breakdown of FOB value per item + freight
+ insurance] · A copy of the Bill of Lading/Airway Bill · A
packing list · A copy of the IDF
Type of Report Issued Importer: Import
Duty Report [IDR] - used to clear the goods
Non-Negotiable Report of
Finding [NNRF] - issued for inconsistencies including quantity, eligibility
and/or quality
Inspection Fees · The
importer pays the inspection fees. 0.99% of FOB Value with a minimum
fee of
US$225 US$2,000-US$22,726= Minimum Fee applies / US$22,727 and above=
0.99%x FOB value Eg. US$FOB Value is $70,000. Inspection Fee=FOB x0.99%%=
US$ 693 · Fees will be calculated in US Dollars but are payable
in Leones at the applicable exchange rate on the day the IDF is opened. · Any
additional fees payable to Intertek where the dutiable value of a consignment
increases for any reason under destination inspection,
must be paid before the IDR can be issued.
Goods Exempted from PSI: a. Arms and ammunition: parts and accessories imported by Government
and intended for military or paramilitary use [Tariff Chapter Heading
93]
b. Explosives and pyrotechnical products;
c. Live animals, fruit, vegetables,
eggs and fresh, chilled or frozen fish and meat [Tariff Chapter Headings
1, 2, 3, 04.07, 7 and 8]
d. Goods with a FOB value not exceeding US$2000
or equivalent
e. Precious metals, precious and semi-precious stones [Tariff
Chapter Headings 71.01, 71.02, 71.03, 71.04, 71.05, 71.06, 71.07, 71.08,
71.09,
71.10, 71.11 and 71.12]
f. Newspapers and periodicals [Tariff Chapter
Heading 49.02]
g. Works of art, collectors’ pieces and antiques
[Tariff Chapter Heading 97]
h. Goods by courier and parcel post
i. Personal and household effects
j. UN, diplomatic and consular goods
imported specifically for their own use
k. Electricity
l. Goods belonging to Non Governmental Organizations
m. Radioactive and
Nuclear Substances
The information given in this document has
been given in good faith and believed to be correct at the time of
writing. Please verify these facts with other relevant sources before
using this as the basis of any action taken as we regret we cannot
accept liability for an consequences due to inaccuracies in this information.
