# Sierra Leone (SL) **Capital:** Freetown **Currency:** Sierra Leonean leone (SLE) (SLE) **Population:** 8,642,022 — Older stored figure; source year not documented. **Area:** 71,740 km² > Sierra Leone is a West African coastal country whose deep-water port of Freetown is the main gateway. Imports carry a 15 percent GST and the ECOWAS Common External Tariff and are cleared through ASYCUDA World. As an LDC it enjoys duty-free EU access under Everything But Arms and is an AfCFTA party. Sierra Leone (ISO code SL) lies on the Atlantic coast of West Africa, bordering Guinea and Liberia. It is a presidential republic with a tropical climate, a rainy season from May to October and the dry Harmattan season from November to April. Its economy rests on mining (iron ore, bauxite, rutile, diamonds, gold), agriculture and fisheries. Exports are dominated by mineral commodities and agricultural goods, while the country relies heavily on imports of food, petroleum products and manufactured goods. Logistically the deep-water port of Freetown (Queen Elizabeth II Quay) is the central gateway, complemented by Lungi airport and road corridors to neighbouring countries. Imports are subject to a 15 percent Goods and Services Tax and the ECOWAS Common External Tariff. The national currency is the new leone (SLE), which in 2022 replaced the old leone (SLL) at 1000 to 1. **Top Import Partners:** CN, NL, IN, TR, US **Top Export Partners:** CN, NL, BE, DE, IN **Top Import Goods:** Food, Petroleum products, Machinery, Vehicles, Chemicals **Top Export Goods:** Diamonds, Rutile, Bauxite, Gold, Cocoa **Key Airports:** - [Lungi International Airport (FNA)](https://www.freight-academy.com/en/information/airports/lungi-international-airport-fna) - [Bo Airport (KBS)](https://www.freight-academy.com/en/information/airports/bo-airport-kbs) - [Kenema Airport (KEN)](https://www.freight-academy.com/en/information/airports/kenema-airport-ken) - [Yengema Airport (WYE)](https://www.freight-academy.com/en/information/airports/yengema-airport-wye) - [Gbangbatok Airport (GBK)](https://www.freight-academy.com/en/information/airports/gbangbatok-airport-gbk) - [Hastings Airport (HGS)](https://www.freight-academy.com/en/information/airports/hastings-airport-hgs) - [Kabala Airport (KBA)](https://www.freight-academy.com/en/information/airports/kabala-airport-kba) - [Tongo Airport](https://www.freight-academy.com/en/information/airports/tongo-airport-33869) - [Sherbro International Airport](https://www.freight-academy.com/en/information/airports/sherbro-international-airport-4065) ## Customs & Import **Import VAT:** Goods and Services Tax (GST) of 15 percent on imports (GST Act 2009, NRA) **Customs complexity:** medium to high **Customs system:** Electronic clearance via ASYCUDA World (replaces ASYCUDA++); ship manifest 48 hours before arrival. The customs authority is the NRA Customs Services Department; import duty according to the ECOWAS Common External Tariff (CET). **Customs authority:** [National Revenue Authority (NRA) - Customs Services Department](nra.gov.sl) ## Logistics & Risk **Logistics role:** West African seaport gateway / Mining export **Economic area:** ECOWAS (CEDEAO) / AfCFTA **Logistics risk:** medium to high **Dangerous goods relevance:** medium **Pharma/cold chain:** medium ## FAQ ### What import tax applies in Sierra Leone? Most imports are subject to a 15 percent Goods and Services Tax (GST) under the GST Act 2009, administered by the National Revenue Authority. Staple foods and certain services are exempt or zero-rated. ### Which customs tariff applies? Sierra Leone applies the ECOWAS Common External Tariff with bands of 0, 5, 10, 20 and 35 percent. Goods are classified under the Harmonized System (HS). ### How are imports cleared? Clearance is handled electronically through ASYCUDA World by the NRA Customs Services Department. The ship's manifest must be lodged 48 hours before arrival. ### Which port is the main gateway? The deep-water port of Freetown with the Queen Elizabeth II Quay is the central gateway; container handling is operated by Freetown Terminal. Mining exports use the dedicated ports of Pepel and Nitti. ### Does Sierra Leone benefit from trade preferences? As a least developed country (LDC) Sierra Leone has duty-free, quota-free EU market access under Everything But Arms. It is also an ECOWAS member and an AfCFTA party. ### What applies to rough diamond exports? Rough diamonds may only be exported with a Kimberley Process certificate. Sierra Leone is a participant in the Kimberley Process Certification Scheme. ### Which currency is used in Sierra Leone? The national currency is the new leone (SLE), which in 2022 replaced the old leone (SLL) at a rate of 1000 to 1. ## Sources & Last Verified - [https://www.nra.gov.sl/about-us/departments/NRACSD](https://www.nra.gov.sl/about-us/departments/NRACSD) - [https://mail.nra.gov.sl/individuals-and-partnerships/goods-and-services-tax](https://mail.nra.gov.sl/individuals-and-partnerships/goods-and-services-tax) - [https://www.trade.gov/country-commercial-guides/sierra-leone-import-tariffs](https://www.trade.gov/country-commercial-guides/sierra-leone-import-tariffs) - [https://www.trade.gov/country-commercial-guides/sierra-leone-trade-agreements](https://www.trade.gov/country-commercial-guides/sierra-leone-trade-agreements) - [https://www.sliepa.gov.sl/invest-in-sierra-leone/preferential-market-access](https://www.sliepa.gov.sl/invest-in-sierra-leone/preferential-market-access) - [https://data.worldbank.org/country/sierra-leone](https://data.worldbank.org/country/sierra-leone) - [https://en.wikipedia.org/wiki/Sierra_Leonean_leone](https://en.wikipedia.org/wiki/Sierra_Leonean_leone) - [https://www.freetownterminal.com/about/](https://www.freetownterminal.com/about/) *Last verified: 2026-06-29* --- *Freight Academy — Country Profile: [https://www.freight-academy.com/en/information/land/sl](https://www.freight-academy.com/en/information/land/sl)* *Markdown mirror: [https://www.freight-academy.com/api/md/country/en/sl](https://www.freight-academy.com/api/md/country/en/sl)*