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Customs Brokers are integral to the facilitation of trade and movement of goods and services across borders.  The Business of Customs Brokers encompasses all activities, dealings, engagements and representation with LRA or any of its officers or employees in respect of customs clearance and forwarding.  The activities or business of Customs Brokers include but are not limited to: i. Filing of documents ii. Declarations on importations and exportations iii. Corresponding and communicating with the LRA iv. Providing written advice with respect to any individual or entity, transaction, plan, or arrangement having a potential for tax avoidance or evasion, and v. Representing a client or any third party at conferences, hearings, and meetings

Customs Broker Firm Application Form

Customs Broker Individual Application Form

Download Customs Broker Training Modules:

Customs Brokers Fact Sheet

A Customs Broker is any natural and /or legal person (partnership, association, or corporation) authorized and licensed by the Liberia Revenue Authority (LRA) to render valuable services to importers and exporters..

Any natural person (individual) who is a Liberian citizen and is 18 years of age and above can become a Customs Broker.
a) Complete a Customs Broker licensing application form and submit online or in person, along with two passport sized pictures and a valid government issued identification card (Driver License, Social Security ID, Passport or Voters Registration card) b) Must have the requisite technical knowledge and/or skills required of a customs broker acquired by training and/or practice c) Must sit and pass a Customs Brokers Competency Examination to be administered by the Liberia Revenue Authority (LRA) d. Possess a valid Tax Identification Number (TIN) e. Possess a valid Tax Clearance Certificate and remain tax compliant f. Be free of criminal conviction and provide a valid Police Clearance g. Pay a licensing fees as provided for in Regulation promulgated by the Ministry of Finance and Development Planning under Section 2111 of the LRC relating to Fee Structure for Occupational and Professional Business Licensing
The Customs Brokers License application form is available free of charge.
Yes. The amount to be paid for the Customs Broker License is provided for in the Regulation promulgated by the Ministry of Finance and Development Planning under Section 2111 of the LRC relating to Fee Structure for Occupational and Professional Business Licensing
The validity period for a Customs Brokers License will be Initial one year. It will be renewed thereafter and could be extended for one or more years based on the Customs Brokers risk profile. However, no license validity period will exceed three years.
  1. Be trained by the LRA
  2. Take advantage of LRA online self-study
  3. Any other customs brokers training
a) For Sole Proprietorship, at least one person (the proprietor/owner) must be a licensed Customs Broker (natural person); For all other business entities (partnership, association and corporation) at least two (2) officers, members, agents or employees must be a licensed Customs Broker (natural person) b) Must have a valid Business registration and/or Article of Incorporation and any other legal business formation documents c) Possess a valid Tax Identification Number (TIN) d) Possess a valid Tax Clearance Certificate and remain tax compliant e) Must secure an indemnity bond as follows a. Sole proprietorship – US$5,000.00 (Five Thousand United States Dollars) b. Partnership: US$10,000.00 (Ten Thousand United States Dollars) C. Corporation or Association: US$15,000.00 (Fifteen Thousand United States Dollars) f). Pay a licensing fees as provided for in Regulation promulgated by the Ministry of Finance and Development Planning under Section 2111 of the LRC relating to Fee Structure for Occupational and Professional Business Licensing
A Customs Brokers License application form is available and can be downloaded from the LRA website. It can also be obtained from the ground floor of the LRA Headquarters and at the Customs Business Office – Free Port of Monrovia.