Wed 12th August

Rules and customs formalities

Tolerance and various exemptions

Beyond the personal effects and in accordance with international conventions, the following tolerances are granted to travelers entering Liberia :

NB : The above mentioned quantities are fixed for a person, ( however exclusion of children under 18 years regarding tobacco and alcoholic beverages).

Rules and customs formalities on arrival

On his arrival at the airport from a foreign country, the traveler is required to:
- Declare for the goods he transports
- Pay the duties and taxes on goods transported;
- Comply with the formalities related to foreign exchange controls.

I- Obligation to declare in detail

All imported goods are subject to a detailed declaration that assigns a customs procedure. The exemption of duties and taxes to the entry does not remove the obligation of declaration. This can take several forms.

A- Ways to declare goods

The declaration can be:
* Written: it is necessary in this case to use the forms provided for that purpose;
* Verbal: This is generally the case of personal effects and items carried by the traveler;
* Implied: in this case, use the lane "Nothing to Declare" or corridor "Objects to declare".

B- Conditions of the declaration

Written and detailed declaration is mandatory in cases where goods are not accompanied, even though these goods are not taxable.
Finally, depending on the nature of the goods concerned, the importation may be subject to special requirements.

1 - Goods prohibited to import

Are prohibited to import :

2 - Goods subject when imported to special formalities

The importation of the following goods is subject to the presentation of the document shown below :

II- Liability to pay the duties and taxes

Regardless of the obligation of the declaration, the imported goods should lead to the liquidation, by the Administration of Customs, of duties and taxes under the Customs Tariff and, secondly, to the recovery of those taxes and duties by Treasury.
However, by derogation from this principle, the duties and taxes or other facilities are granted to the traveler entering Liberia, in the following cases:

A- Personal effects and objects in use

Whatever the method of declaration, are admitted free of duties and taxes, personal effects and objects in use carried by the traveler and not reflecting, by their nature and number, any commercial purpose: for example, his watch, his clothing items, etc ....

B- Tolerances

>>> See paragraph 1

Rules and customs formalities at departure

The export of Liberian products is exempt from payment of output duties and taxes. It is the same for products re-exported following their stay.

In any event , the goods exported or re-exported must be declared.

I- Obligation to declare

This obligation is subject to the same forms as at the entrance. Thus the statement can be verbal for the output of souvenirs and Liberian products, when the nature and quantity of these goods have no commercial character.

For exports and re-exports that are commercial in nature , the filing of a detailed and written is required.

II- Method of Payment

All local or foreign cash exiting Liberia that is greater than USD 7,500 must be declared at customs. Large sums of money can only be exported in the form of bank drafts or travellers cheques or other similar methods of transport.



Ministry of commerce and industry of the Republic of Liberia :
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