Liberia - Country Commercial Guide
Customs Regulations
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The Liberia Revenue Authority (LRA) manages Liberian customs, including assessing, collecting, enforcing, and auditing taxes on domestic and international trade. It manages customs processes and procedures through all ports of entry, including land borders. As the lead agency for processing trade taxes (custom duties, tariffs, etc.) at all borders and ports of entry, the LRA is the repository for international trade statistics. In recent years, the LRA has been automating its processes. The LRA uses the following electronic online services (eservices): Liberia integrated tax administration system (LITAS), online and POS payments, ASYCUDA System, e-tax clearances, direct transfer payments, online and POS payments, mobile money payments, property registration, tax identification numbers, e-filing, taxpayer data reconciliation, and verifications.