🇸🇱 Dogana e dazi d'importazione: Sierra Leone
Dati rapidi
Soglia di esenzione
$50
Pacchi sotto $50, esenti da dazio
IVA / Imposta
15%
CIF value + duty. GST at 15% on most imports.
Tempo di sdoganamento
5-14 giorni
elaborazione tipica
Aliquote dei dazi per categoria
| Categoria | Aliquota dazio | Capitolo 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 |
Le aliquote indicate sono per merci standard. L'aliquota esatta dipende dal codice HS del suo articolo.
Processo di sdoganamento
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.
Cosa aspettarsi 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.
Documenti necessari
Fattura commerciale
Descrizione dell'articolo, quantità, valore, dati mittente e destinatario
Lista di imballaggio
Descrizione dettagliata del contenuto di ogni pacco
Dichiarazione doganale (CN22/CN23)
Obbligatoria per le spedizioni postali
Lettera di vettura aerea (AWB)
Generata dal corriere al momento della prenotazione della spedizione
Certificato di origine
Può essere richiesto per dazi ridotti (ALS/tariffe preferenziali)
Licenza di esportazione/importazione
Per merci soggette a restrizioni (elettronica, medicinali, prodotti chimici)
Requisiti della licenza di importazione
Required for firearms, pharmaceuticals, chemicals, and some agricultural products. Pre-shipment inspection required for some categories. Sierra Leone Standards Bureau compliance for some goods.
Certificato di origine
ECOWAS certificate for regional preferential trade. Sierra Leone Chamber of Commerce issues certificates. AfCFTA certificates accepted.
Articoli proibiti e soggetti a restrizioni
Proibiti
- xNarcotici e droghe illegali
- xEsplosivi e materiali infiammabili
- xArmi e munizioni
- xMerci contraffatte
- xValuta e documenti contraffatti
Soggetti a restrizioni (permesso richiesto)
- !Medicinali e farmaci
- !Alimenti e bevande
- !Piante e semi
- !Elettronica (batterie al litio)
- !Profumi e cosmetici (limiti di volume)
Link utili
Rotte popolari verso Sierra Leone
Domande frequenti
What is the duty-free threshold for Sierra Leone?
The duty-free (de minimis) threshold for imports into Sierra Leone is $50. Goods valued below this amount are exempt from customs duties.
What is the VAT rate on imports to Sierra Leone?
The VAT/tax rate on imports to Sierra Leone is 15%. VAT applies to: CIF value + duty. GST at 15% on most imports.
How long does customs clearance take in Sierra Leone?
Typical customs clearance in Sierra Leone takes 5-14 days. Express shipments usually clear faster.
What documents are needed to import into Sierra Leone?
To import into Sierra Leone, 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 Leone?
Sierra Leone 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.