SL · SLE
Seehafen-Gateway Westafrika / Bergbau-Export
Capital: Freetown
Overview
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.
Customs authority
National Revenue Authority (NRA) - Customs Services DepartmentImport 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).
Export system
Ausfuhren werden ebenfalls durch die NRA Customs Services Department mit ASYCUDA World abgefertigt. Rohdiamanten nur mit Kimberley-Prozess-Zertifikat; Bergbauexporte laufen über die Spezialhäfen Pepel und Nitti.
Import VAT
ECOWAS-Ursprungszeugnis für den regionalen Freiverkehr (ETLS); Sierra Leone ist AfCFTA-Vertragspartei. EU-Marktzugang als LDC zoll- und kontingentfrei über Everything But Arms (Ursprungserklärung/EUR.1).
Rohdiamanten nur mit Kimberley-Prozess-Zertifikat; Genehmigungspflicht u.a. für Waffen, Munition, Pharmazeutika und bestimmte Agrargüter; Verbote für gefälschte Waren und nicht konforme Lebensmittel.
Keine eigenen Sanktionsregime; Sierra Leone setzt UN-Sanktionen um. Frühere UN-Diamantenembargos sind aufgehoben; der Rohdiamantenhandel ist über das Kimberley-Prozess-Zertifizierungssystem geregelt.
Without warranty — always verify with freight forwarder/customs agent and official authorities.
Quick operational overview for international shipments to Africa. Documentation, pre-clearance and local clearance steps can vary a lot by destination.
Important: Requirements depend on goods, origin, Incoterms, value, and consignee. When in doubt, confirm with your broker/forwarder and official sources.
Official links
Note: regional/general sources. Country-specific authority links will be added iteratively.
Begrenzte Infrastruktur, Strassenqualität ausserhalb der Hauptachsen variabel, zeitweise Stromausfälle. Die Zollabfertigung kann sich verzögern; im Handelsumfeld besteht ein Korruptionsrisiko.
Tropische Regenzeit von Mai bis Oktober mit starken Niederschlägen, möglichen Überschwemmungen und erschwertem Strassentransport; Harmattan-Trockenzeit von November bis April.
Der Container-Hauptumschlag läuft über das Freetown Terminal (Queen Elizabeth II Quay). Ausbau von Hafen- und Strasseninfrastruktur sowie ein neuer Flughafenterminal in Lungi stärken die Anbindung.
As of: 2026-06-29
Operational notes – no claim to completeness. Verify with your freight forwarder and official sources.
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Source references without warranty. For legal/tax decisions consult official authorities.
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.
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).
Clearance is handled electronically through ASYCUDA World by the NRA Customs Services Department. The ship's manifest must be lodged 48 hours before arrival.
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.
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.
Rough diamonds may only be exported with a Kimberley Process certificate. Sierra Leone is a participant in the Kimberley Process Certification Scheme.
The national currency is the new leone (SLE), which in 2022 replaced the old leone (SLL) at a rate of 1000 to 1.
For international shipments, these terms are a good quick start: