REPUBLIC OF LIBERIA

LIBERIA REVENUE AUTHORITY

CUSTOMS DEPARTMENT

Basic Requirements
INFORMATION BROCHURE
&
Procedures
for
Processing Duty
Free Imports

Page...1 LEGISLATORS
INFORMATION BROCHURE
Page...2 GOL-Ministry/
Agencies

Page…3 CONCESSIONS &

INVESTMENT
CONTRACTS

Page…4 PUBLIC CORPORATIONS

Page…5 NON-GOVERNMENTAL
ORGANIZATIONS/ NGOs
(Local & international)

Page…6 EDUCATIONAL
INSTITUTIONS

Page…7 MEDICAL NSTITUTIONS

Page…8 EXECUTIVE ORDERS

Page… 9 DIPLOMATIC MISSIONS

Page…10 RETURNEES

Page…11 RELIGIOUS INSTITUTIONS

Liberia Revenue Authority
Department of Customs

NASSCORP HOUSE
ELWA Junction
Paynesville, Liberia January, 2015
…LRA TAX SENSITIZATION PROGRAM…
 BACKGROUND
• BACKGROUND (Legal Basis)
• Application of duty waiver at the Liberia Revenue Authority is reliant on  THE BELOW PROVISION OF THE CODE IS APPLICABLE TO ALL DUTY
FREE BENEFICIARIES:
the following provisions of the Revenue Code of Liberia Act of 2000 as
amended by the Consolidated Tax Amendments Act of 2011: Section 1608: Untrue Declaration; Recovery of Duty; Penalty
• Section 9 (Exempt persons); A. If any person:
• Section 16 (Special Investment Incentives); Makes or signs, or causes to be made or signed or delivers or
• Section 1001(E) {Exempt Supply} causes to be delivered to the Commissioner General or an
Officer, any entry, declaration, notice, certificate or other
• Section 1708 (Exemptions from Import Duties); documents whatsoever; or
• Acts passed by the National Legislature establishing concessions
• Executive Orders issued by the President Makes any statement in answer to a question put to him/her by
• The second Schedule of the Customs Tariff an officer which she/he is required by or under the provisions of
• Section 9 General Rule: The Government of the Republic of Liberia, this Code to answer, being a document or statement produced
Government agencies, and charitable or not for profit private or made under the provisions of this Code which is untrue in
organizations that are approved by and registered with the Ministry of any material particulars, she/he shall be guilty of an offence
Finance and Development Planning, Republic of Liberia are referred to as under this Section.
“Exempt Persons” and are exempt from tax to the extent provided by this
code. B. Where by reason of any such document or statement as
aforesaid the full amount of any duty payable is not paid, the
• Section 16 (SPECIAL INVESTMENT INCENTIVES) amount of the Duty unpaid shall be recoverable as debt to the
• A new investment qualified by the National Investment Commission is Government.
entitled to the special tax incentive as specified in the Code and approved
by the Minister. C. Without prejudice to the last foregoing Sub-section and to any
• Section 1708 Exemption from Import Duty other provisions of the laws of the Republic of Liberia, if any
(e) Special Rule for Legislators: A member of the legislature is allowed an person who commits an offence under this Section does so
exemption from import duties and fees (but not the ECOWAS Trade Levy) either knowingly or recklessly, she/he shall be liable to a
on two vehicles ( in the class of passenger automobiles or up-to-2ton penalty of $200,000.00 and any goods in respect of which the
pickup or SUV) per calendar year. The foregoing exemption shall extend to documents or statement was made or the domestic value
and cover the personal effects of a legislator thereof, shall be liable to forfeiture.
Executive Order is a presidential mandate applicable for at most 1 year
Without prejudice to Sub-section (2) of this Section and to any
which suspends payment Duties and/or taxes on targeted commodities.
other provision of the laws of the Republic of Liberia, if a
The beneficiaries are registered entity engaged in the specific named
person commits an offence under this Section in such
sector .
circumstance that she/he is not liable under the last foregoing
sub-section, she/he shall be liable to a penalty of $50,000.00.
Duty Free, Department of CUSTOMS & EXCISE Information Brochure Duty Free, Department of CUSTOMS & EXCISE Information Brochure

1. LEGISLATORS

BASIC REQUIREMENTS

Letter of request from the Secretariat of the senate or Chief Clerk of the House of
Representatives addressed to the Commissioner General of the Liberia Revenue Authority
requesting Duty Free.

PROCEDURES

i. Applicant submits Request Letter to the office of the Commissioner General for appropriate
action;

ii. Applicant submits completed CRF/SAD/DUTY FREE Form to Duty Free Unit, of the LRA, with
the following supporting documents for review and processing:

• Photo Identification card (ID Card) of applicant

• Genuine Bill of Lading
• Genuine Packing List , personal effects
• Genuine detailed Invoice(s)/approximate value list

Duty Free Unit analyzes and approves the document if satisfactory and submits it to the appropriate
authorized signatory in the Liberia Revenue Authority for approval depending on the Risk Profile;

Within three working days after submission by applicant, the documents will be ready for collection
provided:
i. all required documents are attached; and
ii. all attached documents are genuine and true

The proper Applicant / representative proceeds to the port of entry and process documents based on
clearance procedure of that port.

General Information
Scanning fee……. 20ft US$ 100.00 & 40ft US$ 200.00
Inspection fees 1.2% of the FOB, or $190 (If below the FOB threshold of US$ 15,000)

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Duty Free, Department of Customs and Excise Information Brochure Duty Free, Department of Customs and Excise Information Brochure

2. GOL MININSTRIES/AGENCIES
 THE BELOW PROVISION OF THE CODE IS APPLICABLE TO ALL DUTY FREE
APPLICANTS:

Section 1608: Untrue Declaration; Recovery of Duty; Penalty

A. If any person:
Makes or signs, or causes to be made or signed or delivers or causes to be
delivered to the Commissioner General or an Officer, any entry,
declaration, notice, certificate or other documents whatsoever; or

Makes any statement in answer to a question put to him/her by an officer BASIC REQUIREMENTS
which she/he is required by or under the provisions of this Code to answer,
being a document or statement produced or made under the provisions of i. Letter of Request to the Office of the Commissioner General of LRA
this Code which is untrue in any material particulars, she/he shall be guilty ii. Allotment copy Attached
of an offence under this Section. iii. Genuine detailed invoice

B. Where by reason of any such document or statement as aforesaid the full PROCEDURES
amount of any duty payable is not paid, the amount of the Duty unpaid shall
be recoverable as debt to the Government. Applicant submits completed CRF/SAD/Duty Free Forms to Duty Free Unit of LRA, with
the following supporting documents for review and processing:
C. Without prejudice to the last foregoing Sub-section and to any other i. Bill of Lading ( where applicable)
provisions of the laws of the Republic of Liberia, if any person who commits ii. Allotment copy attached
an offence under this Section does so either knowingly or recklessly, she/he iii. Genuine detailed Invoice(s)
shall be liable to a penalty of $200,000.00 and any goods in respect of
which the documents or statement was made or the domestic value thereof, Duty Free Unit analyzes and ok/approves the documents if satisfactory and submits to the appropriate
shall be liable to forfeiture. authorized signatory in the LRA for approval depending on the Risk Profile;

Within three working days after submission by applicant, the documents will be ready for
Without prejudice to Sub-section (2) of this Section and to any other collection provided:
provision of the laws of the Republic of Liberia, if a person commits an i. all required documents are attached;
offence under this Section in such circumstance that s/he is not liable under ii. all attached documents are genuine and true, and
the last foregoing sub-section, s/he shall be liable to a penalty of $50,000.00 iii. the application is proper

Applicant proceeds to the port of entry and process documents based on clearance
procedure of that port.

General Information
 Scanning fee……. 20ft US$ 100.00 & 40ft US$ 200.00
 Inspection fees 1.2% of the FOB or $190 (If below the FOB threshold of US$15,000)

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Duty Free, Department of CUSTOMS & EXCISE Information Brochure Duty Free, Department of CUSTOMS & EXCISE Information Brochure

3. CONCESSIONS / INVEST. INC. 11. RELIGIOUS INSTITUTIONS

BASIC REQUIREMENTS
i. Submission of formal letter of request for Duty Waiver to Commissioner General of LRA
ii. Article of Incorporation
BASIC REQUIREMENTS iii. Certificate of Accreditation
iv. Annual Activities Reports
Concessions agreement/Investment Incentive Contract holders v. Tax Clearance

PROCEDURES PROCEDURES
Applicant submits completed CRF/SAD/Duty Free Form to Duty Free Unit of LRA, with the following supporting
Applicant submits completed CRF/SAD/Duty Free Form to Duty Free unit of LRA, with the following documents for review and processing:
supporting documents for review and processing:
i. Bill of Lading
i. Bill of Lading (if applicable) ii. Genuine Packing List
ii. Genuine detailed Invoice(s) iii. Genuine Invoice(s)
iv. Donation Letter, where applicable
Duty Free Unit analyzes and ok/approves the document if satisfactory and submits it to the
appropriate authorized signatories within the LRA for approval depending on the risk profile; Duty Free Unit analyzes and ok/approves the document if satisfactory and submits it to the appropriate
authorized signatories in the LRA for approval depending on the Risk Profile;
Within three working days after submission by applicant, the document will be ready for collection
provided: Based on the Risk Profile determined, the processed documents will be submitted to the appropriate
authorized signatories in the LRA for approval.
all required documents are attached;
all attached documents are genuine and true, and Within three working days after submission by applicant, the documents will be ready for collection provided:

• all required documents are attached;

Applicant proceeds to the port of entry and process documents based on clearance procedure of
• all attached documents are genuine and true, and
that port.
• the application is proper
Important Note:
Applicant proceeds to the port of entry and process documents based on clearance procedure of that port.
If applicant does not have CRF, the completed SAD/Duty Free forms will be submitted to the Duty
Free Unit, based on assessment result, an incremental penalty of 10 to 30 percent will be calculated General Information
and applied.
Scanning fee……. 20ft US$ 100.00 & 40ft US$ 200.00
Inspection fees 1.2% of the FOB, or $190 (If below the FOB threshold of US$ 15,000)
General Information
Scanning fee……. 20ft US$ 100.00 & 40ft US$ 200.00 Note: Educational approved listings are 100% Duty Free;
Inspection fees 1.2% the FOB, or $190 (If below the FOB threshold of US$ 15,000)
UNTRUE DECLARATION; RECOVERY OF DUTY; PENALITIES
Revenue Code of Liberia – Act of 2000
Chapter 16, Section 1608
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 Be an agent of positive change
Duty Free, Department of CUSTOMS & EXCISE Information Brochure Duty Free, Department of CUSTOMS & EXCISE Information Brochure

10. EDUCATIONAL INSTITUTIONS

4. EXECUTIVE ORDERS

BASIC REQUIREMENTS

i. Letter of Request to the Office of the Commissioner General LRA BASIC REQUIREMENTS
ii. Article of Incorporation
iii. Certificate of Accreditation (Ministry of Education) i. Letter of Request to the Office of the Commissioner General LRA
iv. Annual Activities Reports ii. Business Registration Copy
v. Approved list of imports on Duty Free iii. Current Tax Clearance Certificate
vi. Tax Clearance
PROCEDURES
PROCEDURES
Applicant submits completed CRF/SAD/Duty Free Form to Duty Free Unit, with the following supporting Applicant submits completed CRF/SAD/Duty Free Forms to Duty Free Unit, with the following
documents for review and processing: supporting documents for review and processing:

i. Bill of Lading • Bill of Lading ( where applicable)

ii. Original packing list • Genuine, detailed Invoice(s) /CRF
iii. Genuine , detailed Invoice(s)
iv. Donation Letter, where applicable Duty Free Unit analyzes and ok/approves the document if satisfactory and submits it to the
appropriate authorized signatories in the LRA for approval depending on the Risk Profile;
Duty Free Unit analyzes and ok/approves the document if satisfactory and submits it to the appropriate
authorized signatories in the LRA for approval depending on the Risk Profile; Within three working days after submission by applicant, the documents will be ready for collection
provided:
Based on the Risk Profile determined, the processed documents will be submitted to the appropriate authorized i. all required documents are attached;
signatories in the Ministry of Finance for approval. ii. all attached documents are genuine and true, and
iii. the application is proper
Within three working days after submission by applicant, the documents will be ready for collection provided:
Applicant proceeds to the port of entry and process documents based on clearance procedure of that
• all required documents are attached; port.
• all attached documents are genuine and true, and
• the application is proper Important Note:
If applicant does not have CRF, the completed SAD/Duty Free forms will be submitted to the Duty Free
Applicant proceeds to the port of entry and process documents based on clearance procedure of that port. Division, 3rd Floor, (Room 305) Ministry of Finance, if PSI is not done an incremental penalty of 10 to
30 percent will be calculated and applied.
General Information
Scanning fee……. 20ft US$ 100.00 & 40ft US$ 200.00
Inspection fees 1.2% of the FOB, or $190 (If below the FOB threshold of US$ 15,000)
General Information
Scanning fee……. 20ft US$ 100.00 & 40ft US$ 200.00
Note: Educational approved listings are 100% Duty Free; Inspection fees 1.2% of the FOB, or $190 (If below the FOB threshold of US$
UNTRUE DECLARATION; RECOVERY OF DUTY; PENALITIES
15,000)
Revenue Code of Liberia – Act of 2000
Chapter 16, Section 1608

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Duty Free, Department of CUSTOMS & EXCISE Information Brochure Duty Free, Department of CUSTOMS & EXCISE Information Brochure

5. PUBLIC CORPORATIONS 9. MEDICAL INSTITUTION

BASIC REQUIREMENTS
I. Letter of Request to the Office of the Commissioner General, LRA
II. Act (stipulating Duty Free) BASIC REQUIREMENTS
i. Letter of Request to Office of the Commissioner General, LRA
PROCEDURES ii. Article of Incorporation
Applicant submits completed CRF/SAD/Duty Free Forms to Duty Free Unit, with the following iii. Certificate of Accreditation (Ministry of Health & Social Welfare)
supporting documents for review and processing: iv. Annual Activities Reports
• Bill of Lading (where applicable) v. Current Tax Clearance Certificate (Quarterly)
• Genuine Packing List
• Genuine, detailed Invoice(s) PROCEDURES
Duty Free Unit analyzes and ok/approve the document if satisfactory and submits it to the Applicant submits completed CRF/SAD/IPD Form to Duty Free Unit, with the following supporting
appropriate authorized signatories in the LRA for approval depending on the Risk Profile; documents for review and processing:
Within three working days after submission by applicant, the documents will be ready for i. Bill of Lading (where applicable)
collection provided: ii. Genuine, detailed Invoice(s) or packing list where applicable
iii. Donation Letter, where applicable
i. all required documents are attached;
ii. all attached documents are genuine and true, and Based on the determined Risk Profile, the processed documents will be submitted to the
iii. the application is proper appropriate authorized signatories in the LRA.

Applicant proceeds to the port of entry and process documents based on clearance procedure of Within three working days after submission by applicant, the documents will be ready for
that port. (Please see process procedure manual). collection provided:
• all required documents are attached;
General Information • all attached documents are genuine and true, and
Scanning fee……. 20ft US$ 100.00 & 40ft US$ 200.00 • the application is proper
Inspection fees 1.2% of the FOB, or $190 (If below the FOB threshold of US$ 15,000)
Applicant proceeds to the port of entry and process documents based on clearance procedure of
Important Notes: that port.
Public Corporation’ consignments are subject to BIVAC inspection.
Please also note that duty waiver does not cover the 1.5% customs user fee (CUF) and General Information
0.5% ECOWAS Trade Levy (ETL). Scanning fee……. 20ft US$ 100.00 & 40ft US$ 200.00
Inspection fees 1.2% of the FOB, or $190 (If below the FOB threshold of US$ 15,000)

Approved listings of Medical Institutions are 100% Duty Free;

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Duty Free, Department of CUSTOMS & EXCISE Information Brochure Duty Free, Department of CUSTOMS & EXCISE Information Brochure

8. DIPLOMATIC MISSIONS
6. NON-GOVERNMENTAL ORGANIZATIONS (NGOs)
BASIC REQUIREMENTS
i. Article of Incorporation
ii. Certificate of Accreditation (Ministry of Finance & Development Planning)
iii. Previous Year Activities Reports
iv. List of Anticipated Imports
v. Current Tax Clearance Certificate
vi. Annual Duty Free Permit

PROCEDURES
i. Applicant submits Letter of Request signed by authorized office representative to the office of the
Commissioner General, LRA/ Commissioner of Customs and Excise office for appropriate action;
ii. Applicant submits completed CRF/SAD to Duty Free Unit, with the following supporting documents
for review and processing:
• Bill of Lading (where applicable)
• Genuine, detailed Invoice(s)
• Genuine Donation Letter, where applicable;
BASIC REQUIREMENTS
Duty Free Unit analyzes and approves the document if satisfactory and submits it to the appropriate
i. Letter of request attached to Duty Free Application form approved by Ministry of authorized signatories in the LRA for approval depending on the Risk Profile;
ii.
Foreign Affairs Within three working days after submission by applicant, the documents will be ready for collection
provided:
• all required documents are attached;
PROCEDURES
• all attached documents are genuine and true, and
• the application is proper
Applicant submits completed CRF/SAD/Duty Free Forms to Duty Free Unit, with
the following supporting documents for review and processing: Applicant proceeds to the port of entry and process documents based on clearance procedure of that
port.
• Bill of Lading ( where applicable)
• Genuine, detailed Invoice(s) and packing list (where applicable) Notes:
NGOs consignments are subject to BIVAC inspection.
Duty Free Unit analyzes and ok/approves the document if satisfactory and submits it to the Please also note that duty waiver does not cover the 1.5% customs user fee (CUF) and 0.5% ECOWAS
appropriate authorized signatories in the LRA for approval depending on the Risk Profile; Trade Levy (ETL) where the goods’ country of origin is outside ECOWAS region.

Within three working days after submission by applicant, the documents will be ready for
collection provided: Educational & Medically approved listings are 100% Duty Free;
Approved Items listings of INGOs and LNGOs are subject to 2.0% of CIF, (0.5% for ETL and 1.5% for CUF);
• all required documents are attached;
• all attached documents are genuine and true, and
General Information
• the application is proper
Scanning fee……. 20ft US$ 100.00 & 40ft US$ 200.00
Inspection fees 1.2% of the FOB, or $190 (If below the FOB threshold of US$ 15,000)

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Duty Free, Department of CUSTOMS & EXCISE Information Brochure Duty Free, Department of CUSTOMS & EXCISE Information Brochure

7. RETURNEES/INDIVIDUAL
PROCEDURES
WHO IS QUALIFIED TO BENEFIT
i. Any Liberian Citizen who has lived out of Liberia for Two (2) years and above or i. Applicant submits Letter of Request to the office of the Commissioner General
ii. One (1) year and above for those returning from school /Commissioner of Customs and Excise office for appropriate action signed by the
iii. She/he must provide proof of permanent return to Liberia to qualify for duty exemption. beneficiary.
iv. A Returnee must be in Liberia in order to qualify for returnees’ benefit ii. Applicant submits completed CRF/SAD/Duty Free Form to Duty Free Unit, with
v. A request for waiver must be made within one year of permanent return to qualify.
vi. Returnees who accept employment with entities other than the Government of Liberia and who
the following supporting documents for review and processing:
receive resettlement benefits are not entitled to benefit under this GOL Duty Free Scheme. iii. Bill of Lading
BASIC DOCUMENT REQUIRED FOR PROOF OF PERMANENT RETURN iv. Genuine Packing List
i. Letter of Resignation from a previous job out of Liberia v. Estimated Valuation listing for customs purpose
ii. Termination of lease agreement for residence
iii. Retirement Letter from previous Job/ or State Agency Duty Free Unit analyzes and ok/approve the document if satisfactory and submits it to the
iv. Employment Letter from Government Ministry/Agency or a recognized entity in Liberia appropriate authorized signatories in the LRA for approval depending on the Risk Profile;
v. Business information/ Driver’s License/State ID
vi. Passport
vii. Arrival Record (BIN Stamp)
Within three working days after submission by applicant, the documents will be ready for
viii. Employment records/utility bill in your name. collection provided:
APPROVED QUANTITY LIST
1 Living Room 1 Set • all required documents are attached;
2 Dining Room 1 Set • all attached documents are genuine and true, and
3 Bedroom 3 Set Per Family • the application is proper
4 Porch Table/Porch Chairs 6Pcs
Applicant proceeds to the port of entry and process documents based on clearance procedure of
5 Television/DVD Sets 2Pcs
that port.
6 Freezer 1 Pc
7 Stove 1 Pc
8 Refrigerator 1 Pc Important Notes:
9 Home Decoration 2 Large Boxes/Barrels/Suitcase Returnees’’ consignments are subject to BIVAC inspection.
10 Toys 1 Barrel Toys for family Traveling with Children Please also note that duty waiver does not cover the 1.5% customs user fee (CUF) and
5 Large Boxes/Barrels/Suitcase
0.5% ECOWAS Trade Levy (ETL) where the goods’ country of origin is outside ECOWAS
11 Kitchen Utensils
region.
12 Food Stuff 4 Large Boxes/Barrels/Suitcase

13 Barbecue Grill 1Pc General Information

14 Bathroom Accessories 2 Large Boxes/Barrels/Suitcase
Scanning fee……. 20ft US$ 100.00 & 40ft US$ 200.00
15 Computer/Accessories 2 Sets Inspection fees 1.2% of the FOB, or $190 (If below the FOB threshold of US$ 15,000)
16 Micro Wave 1Pc Approved Items listings of INDIVIDUAL/RETURNEES are subject to 2.5% of CIF, (1% for
17 Rug/Carpets 2 Roll (50 Square yards) ETL and 1.5% for CUF);
18 Clothing 7 Barrels per adult family member and Three per child under 18 All clearance via Freeport of Monrovia MUST be made through ASYCUDA

19 Shoes 2 Large Boxes/Barrels per adult family member 1 small box per child

20 Bedding & Curtains 5 Large Boxes/barrels/Suitcase

21 Air Conditioners 2Pcs
22 Bicycles 2Pcs
23 Generators 2Pcs ( Max. 15KVA)
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24 1 Vehicle Per Family