Customer service charter



No Service Requirement/Obligation Fees Duration
1 Domestic Tax Processing
1.1 Taxpayer Identification Number (TIN)
    Bring along the following documents: Free Two working days
Accurately completed TIN Form
Valid passport, National ID or driving license
Proof of residence (utility bill)
Valid Passport & Resident permit (Non-Nationals)
Business Registration Certificate , Certificate of Incorporation & Memorandum and Article of Association (Companies)
Business Names Registration Certificate & Business Registration Certificate (Partnership & Sole Traders)
1.2 Enquiries

Call on the NRA hotline(079-970844/044-970844/088-970844/025-970844)
Signed enquiry letter to Commissioner, DTD
Email sent to the NRA (
Also go to; @NRASierraLeone on Twitter, @NRASierraLeone on Instagram&sierraleonenra on Facebook for more information and news

Free One working day
1.3 GST Purchase Relief Order (GPRO)
    GST Purchase Relief Order (GPRO) Le 50,000 Two working days
Diplomat/Consular Mission on Reciprocal Basis
Government Agreement ratified by parliament
1.4 Tax Clearance Certificate (TCC)
    Completed TCC Application Form and Rent Information Form


Le 40,000


Le 30,000

Any other:

Le 20,000

Three working days
Business Registration Certificate (new business)
Evidence of payment of all taxes (existing business)
1.5 Individual Tax Ruling
    Signed application letter addressed to the Commissioner DTD Free Three working days
Letter should state:

  1. TIN
  2. Business Name
  3. The ruling the taxpayer seeks
1.6 Tax Returns
    Accurately completed Tax Returns Forms Free Immediate
Submitted to our tax offices
    BEFORE CUSTOMS: Please obtain the following:    
Taxpayer Identification Number
Hire the services of licensed and established Clearing Agent to assist in:
Securing Bill of Lading and Delivery Order
Obtaining Classification Valuation Certificate (CVC) from ALIC
2.1 Declaration at the Direct Traders Input (DTI) Room at Customs House or Remote Bureau
    Bank Receipt Free One working day
Registered Declaration
Assessment Notice
Bill of Lading
Commercial Invoice
Packing List etc
2.2 Valuation Assessment
    Commercial Invoice Free One working day
Packing List
Valuation Form
Bill of Lading
Bank Transfer (SWIFT)
Freight Note
2.3 Amendment of Declaration
    Uplifted Invoices Free 1 hour
Wrong Procedure Code
Misclassification using an approved Customs Query Form
2.4 Examination
    Scanning Report Free 1 hour
Declaration and attachment
2.5 Customs Release Order
    Customs assessed declaration Free 1 hour
2.6 Gate Pass
    Exit Note from Sierra Leone Ports Authority (SLPA) Free 1 hour

Download the Customer Service Charter