Imports and Exports related to Liberia gain access to Liberia through seaports at Monrovia, Buchanan, Greenville and Harper.
The Roberts International Airport is the main airport for imports and exports. Customs facilitates there.
More than 15 land border posts allow Liberia to trade with Guinea, Côte d’Ivoire and Sierra Leone.
Using the ASYCUDA system, customs brokers and importers and exporters can interact with the LRA.
Procedures
Exportation
Importation
Step 1. Registration of electronic declaration (Including attachment of scanned required documents) by declarant
- Automatic selectivity triggered by the system
Step 2. Compliance review and validation of declaration by Customs
- Automatic electronic payment notice to declarant
Step 3. Payment of export fee by declarant
- Automatic export clearance to terminal operator
Step 4. Loading by terminal operator
Required Documents for Export
- Commercial invoice
- Packing list
Step 1. Registration of electronic declaration (Including attachment of scanned required
documents) by declarant
- Automatic selectivity triggered by the system
Step 2. Compliance review and validation of declaration by Customs
- Automatic electronic payment notice to declarant
Step 3. Payment of re-export fee by declarant
- Automatic re-export clearance to terminal operator
Step 4. Loading by terminal operator
Required Documents for Re-export
- Packing list
- Customs clearance documents at the time of importation
Appeals
Step 1. Complete the advance ruling request form (available on LRA website) and submit to
Customs through the office of the Customs Commissioner
Step 2. Customs reviews and provides ruling approved by the Customs Commissioner
More About Advance Ruling
- Advance ruling request form should be completed with care
- Applicant must indicate the specific ruling requested, i.e., HS classification, valuation or origin
- Each form should contain no more than one item.
- Customs may request additional documents and/or samples to support its ruling
Step 1. Address a formal letter of protest to the Customs Commissioner
Step 2. The Customs Commissioner reviews the merits of the protest and communicates his/her decision to the appellant based on advice from the Customs Appeals Panel (CAP). If the appellant accepts the Commissioner’s decision, the matter is closed. Otherwise, the next step;
Step 3. The appellant may appeal against the Customs Commissioner’s decision in writing to the Commissioner General.
Step 4. The Commissioner General reviews the merits of the protest and communicates his/her decision to the appellant based on advice from the legal department. If the appellant accepts the Commissioner General’s decision, the matter is closed. Otherwise, the next step;
Step 5. The appellant may appeal the Commissioner General’s decision in writing to the Board of Tax Appeals (BOTA). BOTA is a statutory Government body independent of Customs in particular and the LRA in general.
Step 6. BOTA hears the appeal and delivers its ruling to the parties, which include the appellant and the LRA. If the parties accept BOTA’s ruling, the case is closed. Otherwise, the next step;
Step 7. Either party, the appellant or the LRA, may appeal against BOTA’s ruling to the Tax Court through a formal court process.
Step 8. The tax court judge holds a hearing and delivers the ruling to the parties. If the parties accept the ruling of the Tax Court Judge, the case is closed. Otherwise, the next step;
Step 9. The party which does not accept of the Tax Court’s ruling may appeal against the ruling to the Supreme Court, which is the highest court in Liberia.
Step 10. The Supreme Court hears the case and delivers its ruling. The ruling of the Supreme Court, being the highest court in the land, is final and binding on all parties to the case.
Step 1. Registration of electronic declaration (Including attachment of scanned required documents) by declarant
- Automatic selectivity triggered by the system
Step 2. Compliance review and validation of declaration by Customs
- Automatic electronic payment notice to declarant
Step 3. Payment by declarant
- Automatic release order to terminal operator
Step 4. Release by terminal operator
Step 5. Final electronic clearance by Customs
Required Documents for Imports
- Commercial invoice
- Packing list
- Bill of laden or airway bill
- Clean Report of Findings
Step 1. Registration of electronic declaration (Including attachment of scanned required
documents) by declarant
- Automatic selectivity triggered by the system
Step 2. Compliance review and validation of declaration by Customs
- Automatic electronic payment notice to declarant
Step 3. Payment by declarant
- Automatic release order to terminal operator
Step 4. Release by terminal operator
Step 5. Final electronic clearance by Customs
Required Documents for Imports
- Commercial invoice
- Packing list
- Bill of laden or airway bill
- Guarantee (150% of estimated duties & taxes)
Step 1. Registration of electronic declaration (Including attachment of scanned required
documents) by declarant
- Automatic selectivity triggered by the system
Step 2. Compliance review and validation of declaration by Customs
- Automatic release order to terminal operator
Step 3. Release by terminal operator
Step 4. Electronic clearance for warehousing by Customs
Required Documents For Warehousing
- Commercial invoice
- Packing list
- Bill of laden or airway bill
- Clean Report of Findings
- Guarantee (150% of estimated duties & taxes)
Step 1. Registration of electronic declaration (Including attachment of scanned required
documents) by declarant
- Automatic selectivity triggered by the system
Step 2. Compliance review and validation of declaration by Customs
- Automatic electronic payment notice to declarant
Step 3. Payment of transit fee by declarant
- Automatic release order to terminal operator
Step 4. Release by terminal operator
Step 5. Electronic clearance for transit by Customs
Required Documents for Transit
- Commercial invoice
- Packing list
- Bill of laden or airway bill
- Guarantee (150% of estimated duties & taxes)
Step 1. Registration of manual declaration (Including attachment of scanned required
documents) by declarant
Step 2. Compliance assessment and billing by Customs
Step 3. Payment by declarant
Step 4. Final clearance by Customs
Required Documents at Land Borders
- Commercial Invoice
contact info
Phone
+231 - 888572572 / +231 - 770572572
Email Adress
info@lra.gov.lr
Main Office Adress
REVENUE HOUSE, ELWA Junction, Paynesville, Liberia
