It is one of the primary functions of the Customs Services Department (CSD) to collect indirect tax revenues that include, all import duties and taxes levied on imported and exported goods. The department thus collects the following tax revenues; Import duty, Import GST, Withholding Income Tax (WIT) on imported goods, ECOWAS Levy, Transit Fee, Import Excise on specific goods (Petroleum, Tobacco, Cigarette, Alcoholic Drinks, Sugary Drinks, Luxury Vehicles, Pistols and Firearms).

Customs role in Trade does not only stop at tariffs enforcement and management but the facilitation of legitimate trade. Through trade facilitation Customs ensures that legitimate trade across borders is conducted in a free, simple, transparent, and fair manner without hinderance, while maintaining appropriate customs controls. For this reason, the Commissioner General is the co-chair of the Technical Working Group of the National Trade Facilitation Committee (NTFC).

Another fundamental function of the Customs Department is to Combat smuggling and ensure that border processes that apply to the movement of people and goods are well managed. The department is therefore one of the key security enforcement institutions at all legitimate entry points and land border crossings.

Due to Customs strategic position at the borders, it also plays a crucial role in intercepting and ensuring destruction of contrabands

By virtue of its role in the facilitation of legitimate trade, customs gather and analyses large volumes of information on both imported and exported goods which is shared with key economic and financial institutions like BSL and Statistics Sierra Leone for economic planning and development in the country.

Customs also works with Global /UN Environmental Agencies to clamp down trade in endangered species, flora and fauna, and trade in dangerous chemicals that have the potential to harm our environments.

Customs collects indirect taxes. Taxes levied on goods and not profit or income at points of entry. Major Duties and Taxes include:

Import Duty – levy on Cost, Insurance and Freight (CIF) Values of all imported goods at rates specified in the Sierra Leone /Ecowas External Tariffs (Section 24 Customs Act 2011 and Section 3 Tariff Act 1978).

Import GST – levy on imported goods at a fixed rate of 15% . However, some goods listed in the Second Schedule of the Goods and Service Tax (GST) Act 2009 are exempt from import GST.

Excise Duty – Excise Duty is collected on certain goods (Petroleum, Tobacco, Cigarette, Alcoholic Drinks, Sugary Drinks, Luxury Vehicles, Pistols and Firearms,) either at a percentage (ad valorem) or by measurement (specific). (CA 2011 and Schedule 1 of the Excise Act 1982).

Withholding Tax on Imports – the rate of WHT levy on the CIF Values of imports is 5%. Businesses can claim this WHT against their final Income Tax liability for the year.

ECOWAS Levy – The ECOWAS Revised Treaty imposes a 0.5% levy on the CIF Values of all imports from non-member states. This tax is collected and paid to the ECOWAS Commission through the central bank.

Transit Fees – Customs allows imported goods not meant for Sierra Leone to be transported under Customs control from an office of entry (port or border post) through an office of exit into another Customs territory. Transit fee of 2.5% is levied on the of CIF values of all imports that go through the customs territory of Sierra Leone to compensate for the wear and tear on the roads use for transit trade.