Sierra Leone Customs & Port Duty Calculator 🇸🇱
Compute import duty, 15% Goods & Services Tax (GST), ECOWAS Community Levy (ETLS), and clearance costs at the Port of Freetown (Queen Elizabeth II Quay).
Cost + Insurance + Ocean/Air Freight to Freetown
Bank of Sierra Leone / NRA weekly customs exchange rate
Sierra Leone applies the ECOWAS Common External Tariff (CET)
Creditable against corporate or personal income tax
SLPA stevedoring, terminal handling, and container demurrage
Statutory ECOWAS and trade verification levies
Port Clearance & Customs Duties Total
Sierra Leone Port of Freetown Customs Guide
ECOWAS CET Harmonization
- Sierra Leone is part of ECOWAS, adhering to the 5-tier Common External Tariff: 0%, 5%, 10%, 20%, and 35%.
- Customs valuation follows the WTO Agreement on Customs Valuation based on Cost, Insurance, and Freight (CIF).
GST & Withholding Tax
- GST of 15% is levied on the tax base comprising: CIF Value + Import Duty + Community Levies.
- Importers with an active NRA Tax Identification Number (TIN) pay 3% advance withholding tax, compared to 5% for non-compliant entities.
📊 National Revenue Authority (NRA) & NASSIT Statutory Matrix
| Statutory Component / Legal Deduction Item | Calculated Amount (SLE) |
|---|---|
| Primary Net / Statutory Payable Amount | NLe 0.00 |
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Sierra Leone National Revenue Authority (NRA) & NASSIT Lead Architect
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.