At the NRA, the Customs and Excise Department is the biggest operational agency. It is responsible for the administration of the Customs Laws (as contained in Cap.271 of the Laws of Sierra Leone vol. V, The Customs Tariff Act 1978, The Excise Act of 1982) and other related laws and regulations dealing with Import, Export and Excise activities.

The laws empower the Customs Authorities to:

Administer the Customs and Excise Laws

Collect Import duties and Excise duties

 

Prevent and detect smuggling

 

Act as agent for other government Ministries Department and Agencies (MDAs)

 

The Customs and Excise Department is also responsible for collecting the 3% Withholding Income Tax and ECOWAS levy on behalf of the Income Tax Department and ECOWAS Commission respectively.

CUSTOMS AND EXCISE FAQ'S ||

To make the clearance of goods at customs entry point efficient and fast, we have introduced a computerized processing of consignment at Customs called the Automated System for Customs Data (ASYCUDA++).

We consider this new facility to be a powerful computer-based information tool that provides a direct electronic link between importers, their agents and the Customs Department for the recording and clearance of goods and the collection of revenues.

ASYCUDA++ offers major advantages for all involved in the import, export and transit of goods - businesses, private importers, carriers, shipping agents, brokers, seaport and airport authorities, banking institutions and, not least, the Customs Department and the Government of Sierra Leone.

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At the NRA and particularly the Customs and Excise Department, we are concerned about minimising revenue leakages. As such, we have an in house anti-smuggling unit within the Customs and Excise Department called the Preventive Services and Special Duties Unit (PSSD).

This unit is mostly made up of officers that have had trainings in criminal investigations, military operations and security activities.

We have tailored the functions of the PSSD to prevent tax evasion and avoidance throughout the country.

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