   
  
G/TFA/N/LBR/3  
 
 
2 March 2021  
(21-1783) Page: 1/3 
Committee on Trade Facilitation  Original: English  
 
 
NOTIFICATIONS UNDER ARTICLE S 1.4 , 10.4.3  AND 10.6.2  
OF THE AGREEMENT ON TRADE FACILITATION  
COMMUNICATION FROM  LIBERIA  
The following communication, 19 February 2021 , is being circulated at the request of the delegation 
of Liberia  for Members' information.  
 
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Liberia  hereby makes the following notifications based on Articles 1.4, 10.4.3  and 10.6.2 of the 
Agreement on Trade Facilitation  (WT/L/931) .  
 
Article 1, paragraph 4  
 
(a) The official place(s) where the items in subparagraphs 1.1(a) to (j) have been 
published  
 
1.1(a)  procedures for importation, exportation, and transit (including port, airport, and other  
entry -point procedures), and required forms and documents;  
 
Liberia Revenue 
Authority  https://revenue.lr a.gov.lr/import -and-export/  Procedures for 
importation  
  Procedures for 
exportation  
  Procedures for 
Advanced Ruling  
  Procedure for Transit  
  Procedures for Appeals  
  Procedures for manual 
import clearance at 
land borders  
  Procedures for 
warehousing  
  Procedures for 
Temporary importation  
  Procedures for Re -
Export  
 https://revenue.lra.gov.lr/customs -laws-
regulations/  Customs Code, tariff, 
Executive orders and 
Administrative 
Regulations  
Ministry of 
Commerce and 
Industry  https://www.moci.gov.lr/doc/Export%20SOP.pdf  Standard Operating 
Procedures for 
Exportation  
 G/TFA/N/LBR/3  
 
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  1.1(b) applied rates of duties and taxes of any kind imposed on or in connection with importation or 
exportation;  
 
Liberia Revenue 
Authority  https://revenue.lra.gov.lr/08/TARIFF -LIBERIA -
CUSTOMS -ECOWA S-CET-HS-2017.pdf  
 Applied rates of duties 
& taxes  
 
1.1(c) fees and charges imposed by or for governmental agencies on or in connection with 
importation, exportation or transit;  
 
Ministry of 
Commerce and 
Industry  https://www.moci.gov.lr/doc/Export%20SOP.pdf  Standard Operating 
Procedures for 
Exportation  
 
1.1(d) rules for the classification or valuation of products for customs purposes;  
 
Liberia Revenue 
Authority  https://revenue.lra.gov.lr/08/TARIFF -LIBERIA -
CUSTOMS -ECOWAS -CET-HS-2017.pdf  
 ECOWAS Common 
External Tariff  
 
1.1(e) laws, regulations, and administrative rulings of general application relating to rules of origin;  
 
Liberia Revenue 
Authority  https://revenue.lra.gov.lr/08/REVENUE -CODE -
MODERNIZED -CUSTOMS -CODE -2019-
CUSTOMS.pdf  Liberia Customs Code 
Chapter 16, 
Subchapter C (Country 
of Origin of Goods)  
 
1.1(f) import, export or transit restrictions or prohibitions;  
 
Liberia Revenue 
Authority  https://revenue.lra.gov.lr/08/REVENUE -CODE -
MODERNIZED -CUSTOMS -CODE -2019-
CUSTOMS.pdf  Liberia Custom Code 
Subchapter B, Section 
1214 (Customs 
Control, Prohibiti on and 
Restrictions   
1.1(g) penalty  provisions for breaches of import, export, or transit formalities;  
 
Liberia Revenue 
Authority  https://revenue.lra.gov.lr/08/REVENUE -CODE -
MODERNIZED -CUSTOMS -CODE -2019-
CUSTOMS.pdf  Liberia Revenue Code 
Chapter 17A. Fines, 
Penalties and 
Forfeitures  
 
1.1(h) procedures for appeal or review;  
 
Liberia Revenue 
Authority  https://revenue.lra.gov.lr/import -and-export/  Appeals  
 
1.1(i) agreements or parts thereof with any country or countries relating to importation, exportation, 
or transit; and  
 
Liberia Revenue 
Authority  https://revenue.lra.gov.lr/08/AN -ACT-TO-RATIF Y-
ECOWAS -COMMUNITY -TRADE -LEVY-PROTOCOL -
05-2005-CUSTOMS.pdf  ECOWAS Community 
Trade Levy Protocol  
 
1.1(j) procedures relating to the administration of tariff quotas.  
 
Liberia does not impose tariff quotas.  
 
(b) The Uniform Resource Locators of website(s) referred to in paragraph 2.1  
 
See information notified under Article 1 Paragraph 4 (a) above.  
 G/TFA/N/LBR/3  
 
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  (c) The contact information of the enquiry points referred to in paragraph 3.1  
 
The Government of Liberia will designate competent persons as of 31 July 2021.  
 
Article 10, paragraph 4.3  
 
Liberia is not currently operating a Single Window System. However, steps have been taken by the 
Customs Authority as they are currently implementing a project (2015 – 2022) concluded with the 
World Customs Organization and United Nations Conference on Trade and Development with funding 
from Her Majesty 's Revenue and Customs (HMRC) to support the effectiveness of Liberia Customs 
Administration  in implementing TFA provisions  (including Single Window System) . The full 
implementation of a National Single Window System requires more donor support so that all trade -
related Ministries and Agencies are integrated. To this end, Liberia no tified the Single Window under 
Category C of the TFA.  
 
Article 10, paragraph 6.2  
 
Liberia does not require the use of Customs Brokers according to the Liberia Revenue Code as 
Amended 2011.  
 
The specific provision is contained in Chapter 15, Section 1500 (a) as stated below:  
 
The Minister may prescribe rules and regulations governing the licensing as customs brokers of 
persons of good moral character, and of corporations, associations, and partnerships, and may 
require as a condition to the granting of any license, the showing of such facts as he may deem 
advisable as to the qualifications of the applicant to render valuable service to importers and 
exporters. No such license shall be granted to any corporation, association, or partnership unless 
licenses as customs brokers have been issued at least two of the officers of such  corporation or 
association, or two of the members of such partnership, and such licenses are in force. Any license 
granted to any such corporation, association, or partnership shall be deemed revoked if for any 
continuous period of more than sixty days af ter the issuance of such license there are not at least 
two officers of such corporation or association or two members of such partnership who are qualified 
to transact business as customs brokers. No person shall transact business as a customs broker 
without a license granted in accordance with the provisions of this Subsection, but nothing in this 
Section shall be construed to authorize the requiring of a license in the case of any person transacting 
as a customhouse business pertaining to his own importa tions. If a license application is denied, the 
applicant shall have a right to an administrative review thereof in accordance with the applicable 
provisions of Section 59, by filing a request thereof with the Minister within ten days after receipt of 
written notice of such denial.  
 
https://revenue.lra.gov.lr/08/REVENUE -CODE -LIBERIA -REVENUE -CODE -AMENDED -2011-
CUSTOMS.pdf  
 
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