NSSWC Building, ELWA Junction, Paynesville, Liberia
+231-888572572 / 770572572

Duty Free

BACKGROUND (Legal Basis)

Application of duty waiver at the Liberia Revenue Authority is reliant on the following provisions of the Revenue Code of Liberia Act of 2000 as  amended by the Consolidated Tax Amendments Act of 2011:

  • Section 9 (Exempt persons);
  • Section 16 (Special Investment Incentives);
  • Section 1001(E) {Exempt Supply}
  • Section 1708 (Exemptions from Import Duties);
  • Acts passed by the National Legislature establishing concessions
  • Executive Orders issued by the President
  • The second Schedule of the Customs Tariff
  • Section 9 General Rule: The Government of the Republic of Liberia, Government agencies, and charitable or not for profit private organizations that are approved by and registered with the Ministry of Finance and Development Planning, Republic of Liberia are referred to as “Exempt Persons” and are exempt from tax to the extent provided by this code.
  • Section 16 (SPECIAL INVESTMENT INCENTIVES)
  • A new investment qualified by the National Investment Commission is entitled to the special tax incentive as specified in the Code and approved by the
  • Section 1708 Exemption from Import Duty
  • Special Rule for Legislators: A member of the legislature is allowed an exemption from import duties and fees (but not the ECOWAS Trade Levy) on two vehicles ( in the class of passenger automobiles or up-to-2ton pickup or SUV) per calendar year. The foregoing exemption shall extend to and cover the personal effects of a legislator

Executive Order is a presidential mandate applicable for at most 1 year which suspends payment Duties and/or taxes on targeted commodities. The beneficiaries are registered entity engaged in the specific named sector .

THE BELOW PROVISION OF THE CODE IS APPLICABLE TO ALL DUTY FREE BENEFICIARIES:

Section 1608: Untrue Declaration; Recovery of Duty; Penalty

  • 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 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 this Code which is untrue in any material particulars, she/he shall be guilty of an offence under this Section.

  • Where by reason of any such document or statement as aforesaid the full amount of any duty payable is not paid, the amount of the Duty unpaid shall be recoverable as debt to the Government.
  • Without prejudice to the last foregoing Sub-section and to any other provisions of the laws of the Republic of Liberia, if any person who commits an offence under this Section does so either knowingly or recklessly, she/he 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, shall be liable to

Without prejudice to Sub-section (2) of this Section and to any other provision of the laws of the Republic of Liberia, if a person commits an offence under this Section in such 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.

Beneficiaries

Basic Requirement
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

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

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:

  1. all required documents are attached; and
  2. 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  –  20 ft container US$ 100.00 and 40 ft container is US$ 200.00

Inspection fees is 1.2% of the FOB, or $190 (If below the FOB threshold of US$ 15,000).

WHO IS QUALIFIED TO BENEFIT

  1. Any Liberian Citizen who has lived out of Liberia for Two (2) years and above or
  2. One (1) year and above for those returning from school
  • She/he must provide proof of permanent return to Liberia to qualify for duty
  1. A Returnee must be in Liberia in order to qualify for returnees’ benefit
  2. A request for waiver must be made within one year of permanent return to
  3. Returnees who accept employment with entities other than the Government of Liberia and who receive resettlement benefits are not entitled to benefit under this GOL Duty FreeBASIC DOCUMENT REQUIRED FOR PROOF OF PERMANENT RETURN
  1. Letter of Resignation from a previous job out of Liberia
  2. Termination of lease agreement for residence
  3. Retirement Letter from previous Job/ or State Agency
  4. Employment Letter from Government Ministry/Agency or a recognized entity in Liberia
  5. Business information/ Driver’s License/State ID
  6. Passport
  7. Arrival Record (BIN Stamp)
  8. Employment records/utility bill in your
1Living Room1 Set
2Dining Room1 Set
3Bedroom3 Set Per Family
4Porch Table/Porch Chairs6Pcs
5Television/DVD Sets2Pcs
6Freezer1 Pc
7Stove1 Pc
8Refrigerator1 Pc
9Home Decoration2 Large Boxes/Barrels/Suitcase
10Toys1 Barrel Toys for family Traveling with Children
11Kitchen Utensils5 Large Boxes/Barrels/Suitcase
12Food Stuff4 Large Boxes/Barrels/Suitcase
13Barbecue Grill1Pc
14Bathroom Accessories2 Large Boxes/Barrels/Suitcase
15Computer/Accessories2 Sets
16Micro Wave1Pc
17Rug/Carpets2 Roll (50 Square yards)
18Clothing7 Barrels per adult family member and Three per child under 18
19Shoes2 Large Boxes/Barrels per adult family member 1 small box per child
20Bedding & Curtains5 Large Boxes/barrels/Suitcase
21Air Conditioners2Pcs
22Bicycles2Pcs
23Generators2Pcs ( Max. 15KVA)
241 VehiclePer Family

 

PROCEDURES
i. Applicant submits Letter of Request to the office of the Commissioner General
/Commissioner of Customs and Excise office for appropriate action signed by the beneficiary.
ii. Applicant submits completed CRF/SAD/Duty Free Form to Duty Free Unit, with the following supporting documents for review and processing:
iii. Bill of Lading
iv. Genuine Packing List
v. Estimated Valuation listing for customs purpose

Duty Free Unit analyzes and ok/approve 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:

• all required documents are attached;
• all attached documents are genuine and true, and
• the application is proper

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

Important Notes:
Returnees’’ consignments are subject to BIVAC inspection.
Please also note that duty waiver does not cover the 1.5% customs user fee (CUF) and 0.5% ECOWAS Trade Levy (ETL) where the goods’ country of origin is outside ECOWAS region.

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) Approved Items listings of INDIVIDUAL/RETURNEES are subject to 2.5% of CIF, (1% for ETL and 1.5% for CUF);
All clearance via Freeport of Monrovia MUST be made through ASYCUDA

Section 1608: Untrue Declaration; Recovery of Duty; Penalty

  1. 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 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 this Code which is untrue in any material particulars, she/he shall be guilty of an offence under this Section.

  1. Where by reason of any such document or statement as aforesaid the full amount of any duty payable is not paid, the amount of the Duty unpaid shall be recoverable as debt to the
  2. Without prejudice to the last foregoing Sub-section and to any other provisions of the laws of the Republic of Liberia, if any person who commits an offence under this Section does so either knowingly or recklessly, she/he 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, shall be liable to

Without prejudice to Sub-section (2) of this Section and to any other provision of the laws of the Republic of Liberia, if a person commits an offence under this Section in such circumstance that s/he is not liable under the last foregoing sub-section, s/he shall be liable to a penalty of $50,000.00

BASIC REQUIREMENTS

 Letter of Request to the Office of the Commissioner General of LRA

  1. Allotment copy Attached
  2. Genuine detailed invoice

PROCEDURES

Applicant submits completed CRF/SAD/Duty Free Forms to Duty Free Unit of LRA, with the following supporting documents for review and processing:

  1. Bill of Lading ( where applicable)
  2. Allotment copy attached
  3. Genuine detailed Invoice(s)

Duty Free Unit analyzes and ok/approves the documents if satisfactory and submits to the appropriate 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 collection provided:

  1. all required documents are attached;
  2. all attached documents are genuine and true, and
  3. 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)

BASIC REQUIREMENTS

  1. Submission of formal letter of request for Duty Waiver to Commissioner General of LRA

  2. Article of Incorporation

  • Certificate of Accreditation

  1. Annual Activities Reports

  2. Tax Clearance

PROCEDURES

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

  1. Bill of Lading

  2. Genuine Packing List

  3. Genuine Invoice(s)

  4. 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;

Based on the Risk Profile determined, the processed documents will be submitted to the appropriate authorized signatories in the LRA for approval.

Within three working days after submission by applicant, the documents will be ready for collection provided:

  • all required documents are attached;

  • all attached documents are genuine and true, and

  • 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)

 

Note: Educational approved listings are 100% Duty Free;

UNTRUE DECLARATION; RECOVERY OF DUTY; PENALITIES

Revenue Code of Liberia – Act of 2000 Chapter 16, Section 1608

BASIC REQUIREMENTS

Concessions agreement /Investment Incentive Contract holders PROCEDURES

Applicant submits completed CRF/SAD/Duty Free Form to Duty Free unit of LRA, with the following supporting documents for review and processing:

  1. Bill of Lading (if applicable)
  2. Genuine detailed Invoice(s)

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;

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

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

Important Note:

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 and applied.

General Information

Scanning fee  –  20 ft container US$ 100.00 and 40 ft container is US$ 200.00

Inspection fees is 1.2% of the FOB, or $190 (If below the FOB threshold of US$ 15,000).

BASIC REQUIREMENTS

Letter of Request to the Office of the Commissioner General LRA

  1. Article of Incorporation

  2. Certificate of Accreditation (Ministry of Education)
  3. Annual Activities Reports

  4. Approved list of imports on Duty Free

  5. Tax Clearance

PROCEDURES

Applicant submits completed CRF/SAD/Duty Free Form to Duty Free Unit, with the following supporting documents for review and processing:

  1. Bill of Lading

  2. Original packing list

  3. Genuine , detailed Invoice(s)

  4. 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;

 

Based on the Risk Profile determined, the processed documents will be submitted to the appropriate authorized signatories in the Ministry of Finance for approval.

Within three working days after submission by applicant, the documents will be ready for collection provided:

  • all required documents are attached;

  • all attached documents are genuine and true, and

  • 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)

Note: Educational approved listings are 100% Duty Free;

Untrue Declaration; Recovery of Duty; Penalties  – Revenue Code of Liberia – Act of 2000

BASIC REQUIREMENTS

 Letter of Request to the Office of the Commissioner General LRA

  1. Business Registration Copy
  2. Current Tax Clearance Certificate

PROCEDURES

Applicant submits completed CRF/SAD/Duty Free Forms to Duty Free Unit, with the following supporting documents for review and processing:

  • Bill of Lading ( where applicable)
  • Genuine, detailed Invoice(s) /CRF

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:

  1. all required documents are attached;
  2. all attached documents are genuine and true, and
  • the application is proper

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

Important Note:

If applicant does not have CRF, the completed SAD/Duty Free forms will be submitted to the Duty Free 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)

BASIC REQUIREMENTS

  1. Letter of Request to the Office of the Commissioner General, LRA
  2. Act (stipulating Duty Free)

PROCEDURES

Applicant submits completed CRF/SAD/Duty Free Forms to Duty Free Unit, with the following supporting documents for review and processing:

  • Bill of Lading (where applicable)
  • Genuine Packing List
  • Genuine, detailed Invoice(s)

Duty Free Unit analyzes and ok/approve 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:

  1. all required documents are attached;
  2. all attached documents are genuine and true, and
  • the application is proper

Applicant proceeds to the port of entry and process documents based on clearance procedure of that port. (Please see process procedure manual).

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)

Important Notes:

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 0.5% ECOWAS Trade Levy (ETL).

BASIC REQUIREMENTS

  1. Letter of Request to Office of the Commissioner General, LRA
  2. Article of Incorporation
  • Certificate of Accreditation (Ministry of Health & Social Welfare)
  1. Annual Activities Reports
  2. Current Tax Clearance Certificate (Quarterly)

PROCEDURES

Applicant submits completed CRF/SAD/IPD Form to Duty Free Unit, with the following supporting documents for review and processing:

  1. Bill of Lading (where applicable)
  2. Genuine, detailed Invoice(s) or packing list where applicable
  • Donation Letter, where applicable

Based on the determined Risk Profile, the processed documents will be submitted to the appropriate authorized signatories in the LRA.

Within three working days after submission by applicant, the documents will be ready for collection provided:

  • all required documents are attached;
  • all attached documents are genuine and true, and
  • 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) Approved listings of Medical Institutions are 100% Duty Free;

BASIC REQUIREMENTS

Letter of request attached to Duty Free Application form approved by Ministry of Foreign Affairs

PROCEDURES

Applicant submits completed CRF/SAD/Duty Free Forms to Duty Free Unit, with

the following supporting documents for review and processing:

  • Bill of Lading ( where applicable)

  • Genuine, detailed Invoice(s) and packing list (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;

Within three working days after submission by applicant, the documents will be ready for collection provided:

•          all required documents are attached;

  • all attached documents are genuine and true, and

  • the application is proper

 

BASIC REQUIREMENTS

  1. Article of Incorporation

  2. Certificate of Accreditation (Ministry of Finance & Development Planning)

  • Previous Year Activities Reports

  1. List of Anticipated Imports

  2. Current Tax Clearance Certificate

  3. Annual Duty Free Permit

PROCEDURES

  1. 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;

  2. 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;

Duty Free Unit analyzes and 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:

  • all required documents are attached;

  • all attached documents are genuine and true, and

  • the application is proper

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

Notes:

NGOs consignments are subject to BIVAC inspection.

Please also note that duty waiver does not cover the 1.5% customs user fee (CUF) and 0.5% ECOWAS Trade Levy (ETL) where the goods’ country of origin is outside ECOWAS region.

 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);

General Information

Scanning fee  –  20 ft container US$ 100.00 and 40 ft container is US$ 200.00

Inspection fees is 1.2% of the FOB, or $190 (If below the FOB threshold of US$ 15,000).