🇸🇱 Aduanas e impuestos de importación: Sierra Leona
Datos rápidos
Umbral libre de impuestos
$50
Paquetes bajo $50, libre de impuestos
IVA / Impuesto
15%
CIF value + duty. GST at 15% on most imports.
Tiempo de despacho
5-14 días
tramitación habitual
Tipos arancelarios por categoría
| Categoría | Tipo arancelario | Capítulo HS |
|---|---|---|
| Electronics | 5-20% (ECOWAS CET bands) | 85 |
| Clothing | 20-30% | 61-62 |
| Footwear | 20-30% | 64 |
| Food & Beverages | 0-30% (rice 10%, sugar 20%) | 01-24 |
| Machinery | 0-5% | 84 |
| Cosmetics | 20% | 33 |
| Books | 0% | 49 |
| Toys & Games | 10-20% | 95 |
Las tarifas mostradas corresponden a mercancías estándar. El tipo exacto depende del código HS de tu artículo.
Proceso de despacho de aduanas
National Revenue Authority (NRA) manages customs. ECOWAS CET applies with 5 bands: 0%, 5%, 10%, 20%, 35%. ASYCUDA World system for declarations. Freetown port (Queen Elizabeth II Quay) is the main entry point. GST at 15% on imports. Post-civil war (ended 2002) customs infrastructure steadily improving.
Qué esperar realmente
Steadily improving post-civil war. Freetown port is the sole major entry point, limited capacity but modernizing with international aid. ECOWAS CET with 5 bands. GST at 15%. DHL operates in Freetown. Postal mail 3-6 weeks. Infrastructure outside Freetown is very limited. Leone (SLL) currency, high inflation. Mining sector (diamonds, iron ore, rutile) ensures some industrial logistics capability. Corruption remains a challenge but NRA reforms are improving transparency. Express couriers recommended for reliable delivery.
Documentos necesarios
Factura comercial
Descripción, cantidad, valor, datos del remitente y destinatario
Lista de empaque
Descripción detallada del contenido
Declaración aduanera (CN22/CN23)
Requerida para envíos postales
Guía aérea (AWB)
Generada por el transportista al reservar el envío
Certificado de origen
Puede requerirse para aranceles reducidos
Licencia de exportación/importación
Para productos restringidos
Requisitos de licencia de importación
Required for firearms, pharmaceuticals, chemicals, and some agricultural products. Pre-shipment inspection required for some categories. Sierra Leone Standards Bureau compliance for some goods.
Certificado de origen
ECOWAS certificate for regional preferential trade. Sierra Leone Chamber of Commerce issues certificates. AfCFTA certificates accepted.
Artículos prohibidos y restringidos
Prohibidos
- xNarcóticos y drogas ilegales
- xExplosivos y materiales inflamables
- xArmas y municiones
- xProductos falsificados
- xMoneda y documentos falsos
Restringidos (requiere permiso)
- !Medicamentos
- !Alimentos y bebidas
- !Plantas y semillas
- !Electrónica (baterías de litio)
- !Perfumes y cosméticos
Enlaces útiles
Rutas populares a Sierra Leona
Preguntas frecuentes
What is the duty-free threshold for Sierra Leona?
The duty-free (de minimis) threshold for imports into Sierra Leona is $50. Goods valued below this amount are exempt from customs duties.
What is the VAT rate on imports to Sierra Leona?
The VAT/tax rate on imports to Sierra Leona is 15%. VAT applies to: CIF value + duty. GST at 15% on most imports.
How long does customs clearance take in Sierra Leona?
Typical customs clearance in Sierra Leona takes 5-14 days. Express shipments usually clear faster.
What documents are needed to import into Sierra Leona?
To import into Sierra Leona, you typically need: commercial invoice, packing list, bill of lading/airway bill, and customs declaration. Some goods may require a certificate of origin or import license.
What items are prohibited from import into Sierra Leona?
Sierra Leona prohibits the import of narcotics, weapons, counterfeit goods, certain animal products, and hazardous materials. Restrictions may also apply to alcohol, tobacco, pharmaceuticals, and certain electronics.