The Liberia Revenue Authority (LRA) has refuted perceptions that the country imposes some of the highest customs charges in the region.
LRA maintains that the country currently operates one of the lowest customs and import duty regimes in West Africa.
Speaking on state radio ELBC,
LRA Customs Commissioner Saa Saamoi, told Radio ELBC that the country’s import duty structure remains lower than those applied in several neighboring countries despite being a member of the ECOWAS Customs Union.
As a member of the regional bloc, Liberia is expected to align with the ECOWAS Common External Tariff (CET), whose rates are generally higher than those currently reflected in Liberia’s customs laws. Consequently, many of the duties and taxes applied at the ports and borders remain below those charged elsewhere in the subregion.
Saamoi who used vehicle imports as an example, said, importers currently pay approximately 31.4 percent in combined charges, including import duty, Goods and Services Tax (GST), the ECOWAS Trade Levy, and Customs Service Fees.
By comparison, similar imports in countries such as Guinea and La Côte d’Ivoire can attract total charges exceeding 40 percent.
He said, the customs rates remain among the lowest in the subregion and that claims suggesting otherwise are not supported by comparative regional data.
Saamoi noted that many misconceptions regarding high import duties stem from a misunderstanding of the various costs associated with importation. He said, importers often combine customs duties with shipping costs, port handling fees, storage charges, freight costs and other logistics-related expenses, creating the impression that customs charges alone are excessively high.
He disclosed how all customs duties and border taxes the LRA collected are established by law and cannot be arbitrarily imposed, adjusted, or waived by customs officials as any attempt to impose unauthorized charges would be unlawful and subject to judicial review.
Saamoi said, LRA remains committed to collect lawful revenues in a professional, fair and transparent manner while facilitating legitimate trade and providing quality services that meet international standards.
He meanwhile, clarified public misconceptions surrounding duty-free privileges and tax exemptions, stressing that LRA does not possess legal authority to independently grant exemptions to individuals, companies, or organizations.
All tax exemptions are provided through legal instruments the government established. These include provisions contained in the Liberia Revenue Code, concession agreements ratified by the legislature, executive orders the President issued, and international agreements governing diplomatic relations and reciprocity.
Saamoi said, duty-free status simply refers to exemptions authorized by law, and not discretionary decisions the LRA made.
The Authority’s role is limited to administering and enforcing the provisions established by the relevant legal instruments.
Saamoi said, while exemptions are established by law or executive authority, the LRA’s responsibility is restricted to implement and monitor those provisions in accordance with applicable legal instruments.
He encouraged importers, business operators, and members of the public to obtain information regarding customs procedures, duties, and exemptions through official LRA communication channels to avoid misinformation.
