# Sierra Leone (SL)

**Capital:** Freetown  
**Currency:** Sierra Leonean leone (SLE) (SLE)  
**Population:** 8'642'022  
**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:** Nahrungsmittel, Erdölprodukte, Maschinen, Fahrzeuge, Chemikalien

**Top Export Goods:** Diamanten, Rutil, Bauxit, Gold, Kakao

**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) 15 Prozent auf Einfuhren (GST Act 2009, NRA)  
**Customs complexity:** mittel bis hoch  
**Customs system:** Elektronische Abfertigung über ASYCUDA World (löst ASYCUDA++ ab); Schiffsmanifest 48 Stunden vor Ankunft. Zollbehörde ist die NRA Customs Services Department; Einfuhrzoll nach dem ECOWAS-Aussenzolltarif (CET).  
**Customs authority:** [National Revenue Authority (NRA) - Customs Services Department](nra.gov.sl)

## Logistics & Risk

**Logistics role:** Seehafen-Gateway Westafrika / Bergbau-Export  
**Economic area:** ECOWAS (CEDEAO) / AfCFTA  
**Logistics risk:** mittel bis hoch  
**Dangerous goods relevance:** mittel  
**Pharma/cold chain:** mittel

## 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*

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*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)*