🇸🇱 輸入関税：シエラレオネ
クイックファクト
免税閾値
$50
$50以下の荷物, 免税
消費税
15%
CIF value + duty. GST at 15% on most imports.
通関所要時間
5-14 日
標準的な処理時間
カテゴリー別関税率
| カテゴリー | 関税率 | HS章 |
|---|---|---|
| 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 |
表示されている税率は標準的な商品の場合です。正確な税率は商品のHSコードによって異なります。
通関手続き
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.
実際に想定される内容
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.
必要書類
商業送り状（コマーシャルインボイス）
品目の説明、数量、価格、送り主と受取人の情報
梱包明細書（パッキングリスト）
各荷物の内容物の詳細な説明
税関申告書（CN22/CN23）
郵便小包に必要
航空貨物運送状（AWB）
運送業者が出荷手続き時に発行
原産地証明書
関税軽減に必要な場合あり（FTA/特恵関税）
輸出入ライセンス
制限品目用（電子機器、医薬品、化学品）
輸入ライセンス要件
Required for firearms, pharmaceuticals, chemicals, and some agricultural products. Pre-shipment inspection required for some categories. Sierra Leone Standards Bureau compliance for some goods.
原産地証明書
ECOWAS certificate for regional preferential trade. Sierra Leone Chamber of Commerce issues certificates. AfCFTA certificates accepted.
禁止品・制限品
禁止品
- x麻薬および違法薬物
- x爆発物および可燃物
- x武器および弾薬
- x偽造品
- x偽造通貨および文書
制限品（許可が必要）
- !医薬品
- !食品および飲料
- !植物および種子
- !電子機器（リチウムバッテリー）
- !香水および化粧品（容量制限）
便利なリンク
シエラレオネへの人気ルート
よくある質問
What is the duty-free threshold for シエラレオネ?
The duty-free (de minimis) threshold for imports into シエラレオネ is $50. Goods valued below this amount are exempt from customs duties.
What is the VAT rate on imports to シエラレオネ?
The VAT/tax rate on imports to シエラレオネ is 15%. VAT applies to: CIF value + duty. GST at 15% on most imports.
How long does customs clearance take in シエラレオネ?
Typical customs clearance in シエラレオネ takes 5-14 days. Express shipments usually clear faster.
What documents are needed to import into シエラレオネ?
To import into シエラレオネ, 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 シエラレオネ?
シエラレオネ 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.