One of Sierra Leone’s few trade barriers is the Sierra Leone Customs and Excise Tariff. Imports are subject to import duty, goods and services tax, import excise duty, ECOWAS levy for non-ECOWAS originating goods, and a declaration processing fee. Tariff exemptions are extended to several imports based mainly on the importer, several of whom are diplomatic or United Nations institutions. As a member of the ECOWAS community, Sierra Leone grants duty-free preference to products from ECOWAS members, where they are wholly produced, sufficiently transformed, or with 35 percent value addition. Sierra Leone is also a member of the African Continental Free Trade Area with duty-free preference for products originating from member states.

Sierra Leone has not notified the WTO of any technical regulations related to the Technical Barriers to Trade (TBT) or its Sanitary and Phytosanitary (SPS) legislation. However, the country’s phytosanitary legislation [Agricultural Act of 1946 and the Plant Phytosanitary (Import) Rules of 1974 & 1976] lists plants that are prohibited. Generally, a phytosanitary certificate is required for the international movement of any plant material or product. The phytosanitary control unit inspects such consignments at entry points and issues phytosanitary certificates, clearance certificates, or import permits. Animals are subject to livestock inspections, and the Fishery Product Regulations 2007 empower the Director of Fisheries to regulate the importation of fish products.