Sierra Leone replaced its pre-shipment inspection with a destination inspection scheme in 2009. The scheme assesses the quality, quantity, value, and customs classification for imports to be declared for clearance and recommends their classification and valuation opinion for the attention of customs. Imports exempted from this scheme include arms, ammunition, weapons, implements of war, gold and other precious stones, explosive and pyrotechnic products, live animals, scrap metals, crude oil, personal and household effects, supplies for diplomatic missions and United Nations Organizations, and frozen fish caught by Sierra Leone owned vessels.
In 2021, the National Revenue Authority upgraded its UNCTAD Automated System for Customs Data (ASYCUDA ++) to ASYCUDA World and introduced the Electronic Single Window. ASYCUDA World is a web-based system that improves processing and reduces clearance times, while the Electronic Single Window enhances efficiency in the trade logistics landscape of import and export goods.
See the National Revenue Authority’s website for more information on Customs Import Procedure