ATLA

(a) Income Taxation. In accordance with the provisions of Part II (to the extent applicable) and as
specifically provided in this Chapter, income tax is imposed on taxable income from a mining project (as defined in Section 700). In case of inconsistency with other provisions of Part II, the provisions of this Sub-Chapter are determinative.
(b) Rate of Tax. Taxable income from a mining project is subject to income tax at the rate stated in
Section 702.
(c) Form of Organization Disregarded. Regardless of the legal form of organization adopted by one or more persons having an interest in a mining project, a producer’s taxable income shall be determined separately for each mining production project, and a person with an interest in more than one mining production project shall not be permitted to consolidate income or loss of one mining production project with that of any other.
(1) For purposes of determining income tax, income from a mining project is considered to be income of a resident legal person or of a Section 803 permanent establishment taxable according to the rules applicable to a resident legal person. Taxable income and income tax liability are determined under provisions of the regular income tax of Chapter 2 subject to special rules provided in this Chapter.
(2) In accordance with Section 10(dd), a producer who holds a Class A mining license (“license”)
granted under the Mining Law is considered to have an interest in the mining project that is the
subject of the license and is the taxpayer legally responsible for paying tax with respect to income of the project.
(3) The Chapter 9 filing and advance payment rules for the regular income tax apply to a producer with income from a mining project.
(d) Mining Law. The Mining Law governs non-tax terms of extraction of minerals in Liberia, including licenses and fees.
(e) Valuation of Minerals. Extracted minerals shall be valued for all purposes of this Code using the
valuation method described in Section 703.
(f) US Dollar Accounting. Books and records of a mining project may be kept in Liberian or US Dollars, but a mining project’s tax and taxable income shall be determined in US Dollars.
(g) Consolidated Account. An amount that a producer is required to contribute to a development fund or other fund specified in this Chapter, or a payment a producer is required to make under the Mining Law, is to be paid into the consolidated account.
(h) Compliance. An amount due or amount in default under an agreement between a mining project producer and the Government of Liberia is treated as a tax liability under this Code, and is subject to the same procedural requirements (including penalties, fees, and interest).

(a) Rate. The rate of tax on taxable income from a mining project shall be 30 percent.
(b) Surtax on Income from High-Yield Projects. Income from a high-yield mining project, as defined in Section 730, shall be subject to a higher marginal rate of income tax on taxable income under the conditions and using the calculation method set out in that section.

(a) General Rule. Minerals extracted by a mining project are valued for all purposes at fair market value f.o.b. Liberia without reduction for claims, counterclaims, discounts, commissions, or any other asserted offset or deduction.
(b) Cross-Reference. The fair market value (f.o.b.) Liberia is determined for the day of shipment in
accordance with Section 10(gg), and in the case of a product for which there is a reliable international
price index, as specified in regulations referencing that index.
(c) Gold. The fair market value of gold f.o.b. Liberia is the London afternoon gold price fixing (“London PM Fix”) for the day the gold is shipped from Liberia.
(d) Advance Pricing Agreement. The Government of Liberia and a producer may agree to a transfer
pricing methodology in an advance pricing agreement in accordance with Section 18.

(a) Royalties. A royalty is due and payable to the Government of Liberia at the time of each shipment
and in the amount of the stated percent of the value of commercially shipped mineral, regardless of
whether the shipment is a sale or other disposition:
(1) Iron ore. 4.5 percent.
(2) Gold and other base metals. 3 percent.
(3) Commercial diamonds. 5 percent.
(4) all other mineral 2-3percent
(b) Surface Rent. A producer who has a mineral exploration license or a Class A mining license shall pay an annual surface rent.
(1) The surface rent is:
(A) Land within a mineral exploration license area. US $0.20 (Twenty United States Cents) per acre.
(B) Land within a mining license area.
(i) Year 1-10 US $5.00 per acre.
(ii) Year 11-25 US $10.00 per acre.
(2) Annual payments are due on or before the effective date of the agreement and on the agreement
anniversary date thereafter.
(3) Surface rent amounts stated in this section shall be subject to inflationary adjustment in accordance with the GDP Implicit Price Deflator as published and revised from time to time to time by the U.S. Department of Commerce, Bureau of Economic Analysis (“the deflator”). The inflationadjusted rent shall be effective January 1 of each calendar year based on the ratio of the value of the revised deflator for the second quarter of the immediately preceding calendar year to the value of the revised deflator for the second quarter of 2008.

(a) Gross Income. The gross income of a mining project includes—
(1) All revenues resulting from production and other operations carried out under the project’s
mining license;
(2) Any other income that the project receives from business activity or investment accruing in,
derived from, brought into or received in Liberia, including currency gains when realized (but not
gains from hedging transactions), less the deductions set forth in subsection (b).
(b) Deductions Allowed from Gross Income. In accordance with the rules of Chapter 2, all expenditures incurred during the tax period wholly, exclusively, and necessarily in connection with project operations (including non-capital operating costs but excluding capital costs except to the extent of the annual allowance for depreciation), are allowed as deductions, including but not limited to the following items:
(1) Royalties and surface rent (as specified in Section 704), and fees and rent paid for the privilege of a mining exploration license or a Class A mining license in accordance with the Mining Law.
(2) An allowance for depreciation of mining plant and equipment in accordance with the depreciation rules of Chapter 2, subject to the special rule of Section 706.
(3) A carryforward of net operating loss from a prior year to the extent permitted under Section 203(e) as modified by Section 707.
(4) Interest on any indebtedness of the mining project, and other financing costs incurred in
connection with operations and paid to an affiliate or to a third party, for the tax period incurred,
subject to the special rule of Section 708.
(5) Exploration and development expenditures as specified in Section 709.
(6) Payments to a Government-approved trust fund for mining reclamation, subject to the specific
limitations set out in Section 710.
(7) Any taxation amount determined under Section 730 and paid during the tax period.
(8) Subject to the provisions of Chapter 2, management fees paid, whether to an affiliate or to a
third party, but not the amount in excess of 2 percent of other operating expenses incurred for the
tax period.
(9) Subject to the provisions of Section 203(c), the amount of bad debt incurred, so long as that
amount was subject to income taxation in a prior tax period.
(10) Charitable contributions made in Liberia to a qualifying organization within the meaning of
section 205(b) for educational or community development projects, social welfare, or medical
purposes, or for the provision of other social services.
(11) Expenses related directly to the mining project’s “other income” under subsection (a)(2), to the
extent otherwise allowable as a deduction under Chapter 2 and this Chapter.
(c) Deductions Not Allowed. The following expenses are not allowed as a deduction from gross income:
(1) A payment to an expatriate employee as reimbursement for taxes and duties paid by the employee to the Government.
(2) A loss from a hedging transaction.
(3) An incentive deduction allowed by Section 204(d).
(4) An amount otherwise allowable as a special tax incentive deduction by Section 16.

(a) Commencement of Period. For property placed in service before commercial production begins,
the period for depreciation of property described in Section 204(b) (the cost of which is attributable
to a mining production project) begins in the first tax period in which the mining production project’s
commercial production begins.
(1) Up-front payments that are mandatory under a contract are treated as the cost of property placed
in service before commercial production begins, and are to be amortized over a period of 10 years.
(2) The costs of community development contributions or social contributions that are mandatory
under a contract are deductible in the year incurred.
(b) Tangible Moveable Property. The cost of tangible moveable property shall be recovered over the
period and by the method described in Section 204(b)(1).
(c) Five-Year Cost Recovery Period.
(1) In place of the 15-year period set out in Section 204(b)(2) and (3) for recovering the cost of
tangible fixed property and intangible property, a mining project is allowed to recover the cost of a
mining production asset on an asset-by-asset basis using the straight-line method over a five-year
period at the rate of 20 percent per year.
(2) The term “mining production asset” means—
(A) Tangible fixed property used directly in the mining and quarrying of metallic and nonmetallic minerals and the milling, beneficiation, and other primary preparation of minerals, but not equipment used to smelt, reduce, refine, or process minerals or mineral ores; and
(B) Intangibles acquired to develop the site, for example the cost of ground-cover stripping, preparation of waste dumps, emplacement of haulage roads, and similar pre-development expenditures.
(d) 15-Year Cost Recovery Period. A mining project’s other tangible fixed property and intangible property shall be depreciated on an asset-by-asset basis over a 15-year period or the expected period of commercial production (whichever is shorter) using the straight-line method.
(e) Termination of Project. If a mining project is terminated before the end of the cost recovery period, the remaining unrecovered cost is treated as an expense deduction in determining taxable income for the tax period in which the project is terminated.

For the purposes of determining taxable income of a mining project, the Section 203(e) period for
carryforward of net operating loss shall begin with the first tax period in which commercial production begins and shall be seven years.

(a) Carryforward Allowed. Interest incurred in a tax period and subject to the limitation of Section
203(d) may be carried forward to the next tax period.
(b) Treatment. The amount of the carryforward is treated as interest incurred in the subsequent period, and is deductible to the extent permitted under Section 203(d).
(c) No expiration. The interest carryforward allowed by this section does not expire.

Mining exploration expenses and mining development expenses are attributable to a mining production project under the rules of Section 700 and are deductible in the first tax period in which commercial production begins.

(a) Qualification. A mining project’s payment for decommissioning expenses is deductible from gross
income under Section 705(b) only in the amount paid during the tax period—
(1) To defray reclamation or decommissioning expenses upon cessation of commercial production,
and remedying damage caused to land used by the project or environmental damage the project may have caused (including damage that extends beyond the mining license area), but not if drawn from a trust fund described in paragraph (2); or
(2) To an approved trust fund established to defray future expenses of the type specified in paragraph (1), subject to any limitations or requirements specified in regulations.
(b) Recapture. An amount taken as a deduction under subsection (a) but not used for the specified
purpose—
(1) If remaining after the tax period in which commercial production ends, shall be included in income for the following tax period; or
(2) If used for another purpose, shall be included in income in the tax period within which the amount is so used.

(a) General Rule. Unless an exception applies under this Chapter, a mining project’s gain or loss on the transfer of depreciable property used by the project is treated in accordance with section 204. Transfer of non-depreciable property used in the business, or transfer of property other than property connected with mining, is determined in accordance with the property transfer rules of Section 207.
(b) Special Cases.
(1) Hedging. Hedging transactions by a mining project are taxable as a separate business activity, and hedging gains and losses incurred are not includible or deductible in determining taxable income of the project or for the purposes of Section 730.
(2) Investment Gain. Gain on property the project holds for investment is determined under Section
207 and is includible in income of a project, except to the extent reduced by investment loss under the rule of Section 203(b)(2).

(a) Successor Agreement. If an agreement for a mining project (the “original agreement”) is terminated and a new agreement (the “successor agreement”) is entered into with the same producer for the same geographic area (the “successor project”), the project’s loss carryforward existing at the termination date of the development agreement is deductible in the first tax period of the successor project under the successor agreement, provided:
(1) The whole of the geographic area covered by the contract area of the successor agreement is
within the contract area of the original agreement; and
(2) The successor agreement entered into force within one month following the termination of the
original agreement.
(b) Transfer of Interest. If the holder of an interest in a mining project transfers that interest—
(1) The taxable income of the project shall continue to be determined using the tax cost and other tax attributes applicable at the date of the interest transfer; and
(2) The transferor of the interest shall determine gain or loss under Section 207, which also applies to determine the transferee’s tax cost in the interest.
(c) Contract Area. For the purposes of subsection (a), the term “contract area” means mineral exploration license area or mining license area, whichever is applicable.

(a) General Rule. A mining project’s gain, loss, and other tax consequences in transactions with related persons are determined in accordance with the definitions in Section 10 (in Part I, General Provisions), and the provisions of this Part, especially Section 207, Property Transfers; Section 208, Related Persons; Section 209, Finance Leasing; Section 210, Income Splitting; and Section 211, Transactions Between Related Persons.
(b) Disclosure. A mining project producer must—
(1) Disclose the existence of related-party transactions and contemporaneously document the manner in which prices are set in transfers to related persons;
(2) Notarize an agreement governing a related-party transaction in accordance with the law of the
related person’s country of residence; and
(3) Upon request of the Ministry, provide copies of agreements and other documents substantiating
the existence of related-party transactions and the manner by which prices are set.
(c) Advance Pricing Agreement. The Government of Liberia and a producer may agree to a transfer pricing methodology in an advance pricing agreement in accordance with Section 18.
(d) Regulations. The Commissioner General is required to issue regulations clarifying, to the degree feasible, the reference prices, comparable, and standards that will be used to evaluate transfer prices.
Regulations are required to take into account the Guidelines described in Section 18(b).

(a) Pass-Through of Tax Attributes. If a mining project producer is organized as a partnership or similar form of unincorporated joint venture, the mining project’s income, expenses, loss, credits, and character of income or loss shall be attributed to the partners in accordance with their interests (including the items specified in Section 705), for the purpose of determining taxable income, loss, credits, and tax liability separately for each partner.
(b) Application of Other Rules. If subsection (a) applies—
(1) The provisions of this Chapter shall apply separately to each partner;
(2) Each partner shall be considered a taxpayer for purposes of this Part (Part II, Income Tax) and a mining project producer for purposes of this Chapter, and shall be liable for income tax as determined under this Chapter.

(a) Purpose. This section applies to determine whether a mining project is sufficiently high-yield to be subject to surtax and, if so, the amount of tax.
(b) Definition of High-Yield. A mining project is considered high-yield and thus subject to surtax when the project’s pre-tax rate of return on total investment is greater than 22.5 percent, the threshold rate of return for application of this Section.
(c) Method to Calculate Yield. A mining project’s accumulated negative net cash flow shall be determined by applying an annual accumulation factor of 1.225 to negative net cash flow carried forward from a prior tax period. At the close of each tax period, accumulated negative net cash flow carried forward from the prior period shall be increased by current negative net cash flow or offset by current positive net cash flow. A project is not high-yield and subject to surtax unless its accumulated net cash flow at the close of a period is positive.
(d) Surtax Rate. Positive net accumulated cash flow at the close of a tax period is taxable at a rate of 20 percent, and the amount of this liability is deductible from gross income for the tax period in accordance with Section 705(b).
(e) Re-Set Accumulation to Zero. Following a tax period for which tax is due under this section, a
mining project’s accumulated negative cash flow is re-set to zero and the method of subsection (d) is re-applied using zero as the starting point for the succeeding tax period.
(f) Steps to Calculate Yield. Beginning with the first tax period in which a mining project has a Class A mining license and has begun construction, the following steps are used to calculate yield in accordance with subsection (c).
(1) Cost. State the expenditures, as specified in Section 731, for the tax period. This is the project’s
cost through the close of the period. Go to Step 2.
(2) Revenues. State the project’s revenues, as specified in Section 732, for the tax period, including
revenues, if any, from the exploration period as defined in Section 700. This amount is the project’s
revenues through the close of the period. Go to Step 3.
(3) Test Net Cash Flow.
(A) Determine net cash flow. Subtract from revenues the amount of cost to arrive at net cash flow (R - C = NCF).
(B) Net cash flow zero or negative. If net cash flow is zero or negative, the project is not yet a
high-yield project and the surtax does not apply. Multiply the negative net cash flow by 1.225 to arrive at the project’s accumulated negative net cash flow to be carried to the next tax period. Go to Step 4.
(C) Net is positive. If net cash flow is positive, tax is determined under subsection (d), and this amount is deductible in determining taxable income under Section 703. Accumulated negative net cash flow is re-set to zero in accordance with subsection (e). Go to Step 4.
(4) Reprise. Re-apply steps (1) through (3) for each succeeding tax period, beginning with the period after the one tested under Step 3
(A) Add costs incurred in the succeeding period to any accumulated negative net cash flow carried from the prior period (zero if re-set) as under Step 1. Go to (B).
(B) State revenues for the succeeding period as under Step 2. Go to (C).
(C) Test net cash flow as under Step 3.

(a) Expenditures Counted. For the purposes of determining cost under Section 730(f)(1), a mining
project’s expenditures for a tax period is the sum of the following amounts incurred during the period, and does not include the amount of any income tax paid:
(1) Expenses deductible in computing taxable income, but not the allowance for depreciation or interest and finance charges or the surtax deduction under Section 705(b)(7);
(2) Capital expenditures to acquire or construct a tangible or intangible asset for use in mining operations, but not an addition to (or reduction in) working capital; and
(3) Mining exploration expenditures, mining development expenditures, and capital goods expenditures as defined in Section 700. For a project’s first tax period, include expenditures for prior exploration, development, and capital goods attributable to the project under Section 700(h).
(b) Transfer of Interest. Consideration paid for transfer of an interest in a mining project is disregarded in determining the project’s total expenditures.
(c) Only Production Expenditures. If an amount referred to in subsection (a) is related to commercial production as well as to some other non-production activity of a mining project, only the amount
attributable to commercial production is included in determining the project’s total expenditures.

(a) Revenues Counted. For purposes of Section 730(f)(2), a mining project’s total revenues for a tax
period is the sum of the following amounts:
(1) The project’s gross income for income tax purposes for the tax period, including amounts from
hiring or leasing-out property or the granting of rights to use property (but not including interest
income);
(2) The project’s consideration received for the tax period for the disposal, destruction, or loss of any property (including materials, equipment, plant, facilities, and intellectual property or rights) used in mining operations if the expenditure incurred in acquiring the property was deducted in computing the project’s net cash flow for any tax period;
(3) Any amount received for the tax period for provision of information or data obtained from any survey, appraisal, or study relating to mining operations, if the expenditure incurred in undertaking
the survey, appraisal, or study was previously deducted in computing the project’s net cash flow for any tax period;
(4) Any other amount received for the tax period that is a reimbursement, refund, or other recoupment of an amount previously deducted in computing the net cash flow of the project for any tax period; and
(5) If property used in mining operations has been destroyed or lost, any compensation, indemnity, or damages the project received in respect of the property under an insurance policy, indemnity agreement, settlement, condemnation action, or judicial decision.
(b) Transfer of Interest. Consideration received for transfer of an interest in a mining project is not
included in the project’s total revenues.
(c) Only Production Revenues. If an amount referred to in subsection (a) is related to commercial
production as well as to some other non-production activity of a mining project, only the amount
attributable to commercial production is included in determining the project’s total revenues.

(a) Income Taxation. In accordance with the provisions of Part II (to the extent applicable) and as
specifically provided in this Chapter, income tax is imposed on taxable income from a petroleum project (as defined in Section 700). In case of inconsistency with other provisions of Part II, the provisions of this Sub-Chapter are determinative.
(b) Rate of Tax. Taxable income from a petroleum project is subject to income tax at the rate stated in Section 741.
(c) Form of Organization Disregarded. Regardless of the legal form of organization adopted by one or more persons having an interest in a petroleum project, a petroleum producer’s taxable income shall be determined separately for each petroleum production project, and a person with an interest in more than one project shall not be permitted to consolidate income or loss of one project with that of any other.
(1) For purposes of determining income tax, income from a petroleum project is considered to be
income of a resident legal person or of a Section 803 permanent establishment taxable according to rules applicable to a resident legal person. Taxable income and income tax liability are determined under provisions of the regular income tax of Chapter 2 subject to special rules provided in this Chapter.
(2) In accordance with Section 10(dd), a producer who holds a petroleum agreement is considered
to have an interest in the petroleum project that is the subject of the petroleum agreement, and is the taxpayer legally responsible for paying tax with respect to income of the project.
(3) The Chapter 9 filing and advance payment rules for the regular income tax apply to a producer
with income from a petroleum project.
(d) Petroleum Law. The Petroleum Law governs non-tax terms of extraction of petroleum in Liberia, including the sharing of production under a petroleum agreement, which determines the petroleum producer’s share of income from petroleum extraction.
(e) US Dollar Accounting. Books and records of a petroleum project may be kept in Liberian or US
Dollars, but a project’s tax and taxable income shall be determined in US Dollars.
(f) Consolidated Account. An amount a producer is required to contribute to a development fund or other fund specified in this Chapter, or a payment a producer is required to make pursuant to the Petroleum Law, is to be paid into the consolidated account.
(g) Compliance. An amount due or amount in default under a petroleum agreement is treated as a tax liability under this Code, and is subject to the same procedural requirements (including penalties, fees, and interest).

The rate of tax on taxable income from a petroleum project shall be 30 percent.

(a) General Rule. Petroleum and petroleum products extracted by a petroleum project are valued for
all purposes at fair market value as determined in an arm’s length transaction f.o.b. Liberia without
reduction for claims, counterclaims, discounts, commissions, or any other asserted offset or deduction.
(b) Cross-Reference. The fair market value (f.o.b.) Liberia is determined for the day of shipment in
accordance with Section 10(gg), and in the case of a product for which there is a reliable international
price index, as specified in regulations referencing that index.
(c) Advance Pricing Agreement. The Government of Liberia and a producer may agree to a transfer
pricing methodology in an advance pricing agreement in accordance with Section 18.

(a) Gross Income. The gross income of a petroleum project includes—
(1) The petroleum producer’s cost share and profit share of income from a petroleum project as specified in the Petroleum Law or the applicable petroleum agreement;
(2) Any other income that the petroleum project receives from business activity or investment accruing in, derived from, brought into or received in Liberia, including currency gains when realized, less the deductions set forth in subsection (b).
(b) Deductions Allowed from Gross Income. In accordance with the rules of Chapter 2, all expenditures incurred during the tax period wholly, exclusively and necessarily in connection with the operations of a petroleum project (including non-capital operating costs but excluding capital costs except to the extent of the annual allowance for depreciation), are allowed as deductions, including but not limited to the following items:
(1) An allowance for depreciation of plant and equipment in accordance with the depreciation rules
of Chapter 2, subject to the special rule of Section 744.
(2) A carryforward of net operating loss from a prior year to the extent permitted under Section 203(e) as modified by Section 745.
(3) Interest on any indebtedness of the project, and other financing costs incurred in connection with operations and paid to an affiliate or to a third party, for the tax period incurred, subject to the
special rule of Section 746.
(4) Exploration and development expenditures incurred that are attributable to the project, to the
extent allowed by Section 747.
(5) Payments to a Government-approved trust fund for reclamation and decommissioning, subject to the specific limitations set out in Section 748.
(6) Subject to the provisions of Chapter 2, management fees paid, whether to an affiliate or to a third party, but not the amount in excess of 2 percent of other operating expenses incurred for the
tax period.
(7) Subject to the provisions of Section 203(c), the amount of bad debt incurred, so long as that amount was subject to income taxation in a prior tax period.
(8) Charitable contributions made in Liberia to a qualifying organization within the meaning of section 205(b) for educational or community development projects, social welfare, or medical purposes or for the provision of other social services.
(9) Expenses related directly to the project’s “other income” under subsection (a)(2), to the extent otherwise allowable as a deduction under Chapter 2 and this Chapter.
(c) Deductions Not Allowed. The following expenses are not allowed as a deduction from gross income:
(1) A payment to an expatriate employee as reimbursement for taxes and duties paid by the employee to the Government.
(2) A loss from a hedging transaction.
(3) An incentive deduction allowed by Section 204(d).
(4) An amount allowed as a special tax incentive deduction by Section 16.

(a) Commencement of Period. For property placed in service before commercial production begins,
the period for depreciation of property described in Section 204(b) shall begin in the first tax period in which commercial production begins.
(b) Tangible Moveable Property. The cost of tangible moveable property shall be recovered over the
period and by the method described in Section 204(b)(1).
(c) Five-Year Cost Recovery Period. In place of the 15-year period set out in Section 204(b)(2) &(3)
for recovering the cost of tangible fixed property and intangible property, a petroleum project shall be entitled to recover the cost of this property on an asset-by-asset basis using the straight-line method over a five-year period at the rate of 20 percent per year.
(d) 15-Year Cost Recovery Period. A petroleum project’s tangible fixed property outside the project’s
production area (or beginning inside and extending outside) shall be depreciated on an asset-by-asset basis over a 15-year period or the expected period of commercial production (whichever is shorter) using the straight-line method.
(e) Termination. If a petroleum project is terminated before the end of the cost recovery period, the
remaining unrecovered cost is treated as an expense deduction in determining taxable income for the tax period in which the project is terminated.

For the purposes of determining taxable income of a petroleum project, the Section 203(e) period for
carryforward of net operating loss begins with the first tax period in which commercial production
begins and is a seven-year period.

(a) Carryforward. Interest incurred in a tax period and subject to the limitation of Section 203(d) may be carried forward to the next tax period.
(b) Treatment. The amount of the carryforward is treated as interest incurred in the subsequent period, and is deductible to the extent permitted under Section 203(d).
(c) No Expiration. The interest carryforward allowed by this section does not expire.

Petroleum exploration expenses and petroleum development expenditures are attributable to a petroleum project under the rules of Section 700(h) and are deductible in the first tax period in which commercial production begins.

(a) Qualification. A petroleum project’s payment for decommissioning expenses is deductible from
gross income under Section 743(b) only in the amount paid during the tax period—
(1) To defray reclamation or decommissioning expenses upon cessation of commercial production, and remedying damage caused to land used by the project or environmental damage the project may have caused (including damage that extends beyond the petroleum area), but not if drawn from a trust fund described in paragraph (2).

(2) To an approved trust fund established to defray future expenses of the type specified in paragraph (1), subject to any limitations or requirements specified in regulations.
(b) Recapture. An amount taken as a deduction under subsection (a) but not used for the specified purpose—
(1) If remaining after the tax period in which commercial production ends, shall be included in income for the following tax period; or
(2) If used for another purpose, shall be included in income in the tax period within which the amount is so used.

(a) General Rule. Unless an exception applies under this Chapter, a petroleum project’s gain or loss on the transfer of depreciable property used by the project is treated in accordance with section 204.
Transfer of non-depreciable property used in the business, or transfer of property other than property
connected with petroleum, is determined in accordance with the property transfer rules of Section 207.
(b) Special Cases.
(1) Hedging. Hedging transactions by a petroleum project are taxable as a separate business activity, and hedging gains and losses incurred are not includible or deductible in determining taxable income of the project.
(2) Investment Gain. Gain on property a petroleum project holds for investment is determined under
Section 207 and is includible in income of the project, except to the extent reduced by investment loss under the rule of Section 203(b)(2).

(a) Successor Agreement. If a petroleum agreement (the “original agreement”) is terminated and a new agreement (the “successor agreement”) is entered into with the same producer for the same petroleum area (the “successor project”), the project’s loss carryforward existing at the termination date of the petroleum agreement is deductible in the first tax period of the successor project under the successor agreement, provided:
(1) The whole of the geographic area covered by the petroleum area of the successor agreement is
within the petroleum area of the original agreement; and
(2) The successor agreement entered into force within one month following the termination of the
original agreement.
(b) Transfer of Interest. If the holder of an interest in a petroleum project transfers that interest—
(1) The taxable income of the project shall continue to be determined using the tax cost and other tax attributes applicable at the date of the interest transfer; and
(2) The transferer of the interest shall determine gain or loss under Section 207, which also applies to determine the transferee’s tax cost in the interest.

(a) General Rule. A petroleum project’s gain, loss, and other tax consequences in transactions with
related persons are determined in accordance with the definitions in Section 10 (in Part I, General
Provisions), and the provisions of this Part, especially Section 207, Property Transfers; Section 208,
Related Persons; Section 209, Finance Leasing; Section 210, Income Splitting; and Section 211,
Transactions Between Related Persons.
(b) Disclosure. A petroleum producer must—
(1) Disclose the existence of related-party transactions and contemporaneously document the manner in which prices are set in transfers to related persons;
(2) Notarize an agreement governing a related-party transaction in accordance with the law of the
related person’s country of residence; and
(3) Upon request of the Ministry, provide copies of agreements and other documents substantiating
the existence of related-party transactions and the manner by which prices are set.
(c) Advance Pricing Agreement. The Government of Liberia and a producer may agree to a transfer
pricing methodology in an advance pricing agreement in accordance with Section 18.

(d) Regulations. The Commissioner General is required to issue regulations clarifying, to the degree
feasible, the reference prices, comparable, and standards that will be used to evaluate transfer prices.
Regulations are required to take into account the Guidelines described in Section 18(b).

(a) Pass-Through of Tax Attributes. If a petroleum producer is organized as a partnership or similar form of unincorporated joint venture, the petroleum project’s income, expenses, loss, credits, and character of income or loss shall be attributed to the partners in accordance with their interests (including the items specified in Section 743), for the purpose of determining taxable income, loss, credits, and tax liability separately for each partner;
(b) Application of Other Rules. If subsection (a) applies—
(1) The provisions of this Chapter shall apply separately to each partner;
(2) Each partner shall be considered a taxpayer for purposes of this Part (Part II, Income Tax) and a petroleum producer for purposes of this Chapter, and shall be liable for income tax as determined under this Chapter.

A petroleum producer, including the National Oil Company of Liberia, engaged in the exploitation or
extraction of petroleum deposits of Liberia is required to pay a royalty at the rate of 10 percent on gross production before the deduction of any cost.

The government of Liberia, either through the National Oil Company of Liberia or other majority-government-owned company nominated by the government of Liberia, shall have the option to take up an equity participating share in a petroleum project to the extent permitted under the Petroleum Law.

(a) Imposition of Goods Tax. A goods tax is hereby imposed on:
(1) Every taxable supply, as defined in Section 1001, by a registered manufacturer, and
(2) Every taxable import, as defined in Section 1002.
(b) Rate of Tax.
(1) The rate of goods tax payable on a taxable supply of goods is the percentage specified in paragraph (3) of the taxable amount of the supply.
(2) The rate of goods tax payable on a taxable supply of goods imported or exported is the percentage specified in paragraph (3) of the taxable amount of the import or export.
(3) The rate of goods tax is 10 percent of the Section 1004 taxable amount, except that if the supply
is an export of goods, the rate of tax is zero (0) percent.
(4) For the rate of tax on services, see Section 1021(b).
(c) Person Liable for Tax.
(1) Taxable Supplies. The goods tax payable on a taxable supply is to be accounted for to the Commissioner General by the registered manufacturer making the supply, or
(2) Taxable Import. The goods tax payable on a taxable import is to be paid by the importer, unless
the importer is a registered manufacturer and the import is used to produce the registered person’s
manufactured goods.
(d) Goods Tax Recoverable from Recipient. Notwithstanding anything contained in any law, the goods
tax payable by a registered manufacturer under subsection (c)(1) is recoverable by the manufacturer from the recipient of the supply.
(e) Payment of Goods Tax.

(1) Taxable Supplies. The goods tax payable by a registered manufacturer in respect of taxable supplies made during a tax period is due on the date that the goods tax return for that period is due.
(2) Taxable Imports. The goods tax payable by an importer in respect of a taxable import is due on the date of arrival of the import at the port of entry, and is collected at the same time and subject to
the same conditions as collection of customs duties under the External Tariff Law.
(f) Export of Goods. The term “export of goods” means the delivery of goods to, or the making available of the goods at, an address outside Liberia for use or consumption outside Liberia as evidenced by documentary proof acceptable to the Commissioner General.

(a) General Rule. The term “taxable supply” means any supply (other than an exempt supply) of goods by the manufacturer thereof where the manufacture of goods is in Liberia and the supply is made in connection with the carrying on of a business.
(b) Supply of Goods.
(1) The term “supply of goods” means—
(A) any sale, exchange, or other transfer of the right to dispose of the goods as owner, or
(B) an application of goods to own use where the goods were acquired pursuant to an exempt supply, or
(C) the grant of the use or right to use any goods under a lease, hire-purchase agreement, or finance lease.
(2) A supply of services incidental to a supply of goods is part of the supply of the goods.
(3) Subject to paragraph (2), where a supply is a supply of goods and services, the Commissioner
General shall determine on any reasonable basis the extent to which the supply is to be treated as a supply of goods, and if taxable by reason of this Section is not taxable under 1021.
(c) Place of Supply. A supply of goods occurs at the place where the goods are delivered or made
available by the supplier or, if the delivery or making available involves transportation, the place where the goods are when the transportation commences.
(d) In Connection with a Business. A supply is made in connection with the carrying on of a business of a person where the supply is made as part of, or incidental to, any independent economic activity of the person, whatever the purposes or results of that activity.
(e) Exempt Supply. The following supplies are exempt supplies—
(1) A supply of foodstuffs for human consumption (but not when served as a meal or as cooked or prepared food), for the general use of educational, and philanthropic institutions certified as such by the Minister excluding goods for the personal use of the members and employees of such institutions and organizations.
(2) A supply of goods for the relief of distressed persons in the case of natural disasters or other
humanitarian emergencies, to the extent the Minister shall specify by notice at the time of the disaster or emergency;
(3) A supply of a pharmaceutical or medicinal preparation shall be specified by regulation to be issued by the Minister.
(4) A supply of a medical aids or appliances specifically designed for persons with an illness or disability shall be specified by regulation by the Minister.
(5) A supply of textbooks or other instructional materials designed for use in schools or adult education programs, including items specified in regulations;
(6) Subject to subsection (f), a supply made to a registered manufacturer; a renewable resource contractor subject to Part II, Chapter 6 and in the business of agriculture; a mining project producer
or petroleum project producer subject to Part II, Chapter 7; or the holder of a Forestry Resource
License engaged in the business of forestry, if the supply is of—
(A) raw materials or other inputs for use directly in manufacturing;
(B) raw materials for use directly in forestry;
(C) raw materials for use directly in a renewable resource project described in Part II, Chapter 6;

(D) raw materials for use directly in a mining project or petroleum project described in Part II, Chapter 7; and
(E) capital goods.
(7) a supply of goods as part of the transfer of a manufacturing business as a going concern by a registered manufacturer to another registered manufacturer.
(8) The supply of medical and educational equipment and supplies purchased for use directly in or in connection with activities described in by Part II, Chapters 6 or 7, and intended to be placed in service within one year of purchase, if the supply is made to—
(A) a renewable resource contractor subject to Part II, Chapter 6 and in the business of agriculture;
(B) a mining project producer subject to Part II, Chapter 7, Sub-Chapter A; or
(C) a petroleum project producer subject to Part II, Chapter 7, Sub-Chapter B.
(f) Mixed Use. Where a registered manufacturer makes both taxable and exempt supplies, a supply to the manufacturer of raw materials or other inputs, or of capital goods is only exempt under subsection (e)(6) to the extent that the raw materials or other inputs, or capital goods are used by the manufacturer in making taxable supplies.
(g) Definitions. In this Part, unless the context otherwise requires—
(1) Application to Own Use. The term “application to own use” means:
(A) Applying goods to a non-business use, including use by a related person, or
(B) The transfer by a registered manufacturer of that person’s manufactured products for consideration.
(2) Goods. The term “goods” means any tangible movable property.
(3) Manufacture. The term “manufacture” means to subject physical matter to any process that materially changes its substance or character, and includes the assembly of parts.
(4) Manufacturer. The term “manufacturer” means any person who manufactures goods.
(5) Capital Goods. The term “capital goods” means—
(A) Plant or equipment (but not motor vehicles of any kind), and spare parts for these goods, for use exclusively and directly in manufacturing, agriculture, or forestry.
(B) The following goods for a producer’s use exclusively and directly in a mining or petroleum project or in mining or petroleum exploration or development:
(i) Plant or equipment (including four-wheel-drive motor vehicles but not motorcycles, sedans or luxury vehicles as defined by regulation) and spare parts for these goods; and
(ii) From the inception of exploration until the date commercial production begins, intermediate inputs (including but not limited to explosives, drilling mud, grinding balls, tires for trucks used in operations, and similar items specified in regulations).
(h) Transfer of Business. Where a business has been transferred from one registered manufacturer to another pursuant to Subsection (e) (7), the transferee will be considered the manufacturer of any goods transferred that were manufactured by the transferor.

(a) General Rule. The term “taxable import” means every import of goods that is not an exempt import.
(b) Exempt Import. An import of goods is an exempt import where the import would be an exempt supply if it were a supply of goods in Liberia.
(c) Import.
(1) The term “import of goods” means the bringing of goods into Liberia.
(2) A supply of services incidental to an import of goods is part of the import of the goods. This includes the services giving rise to commission, packaging, transportation, insurance, and warranty costs payable on, or by reason of the import.
(d) Time of Import. An import of goods occurs—
(1) where the goods are entered under the External Tariff Law for home consumption in Liberia, on the same date and at the same time as they are so entered, or
(2) in any other case, on the date on which the goods are brought into Liberia.

(a) General Rule. A supply of goods occurs on the earlier of—
(1) the date on which the goods tax invoice for the supply is issued, or
(2) the date on which the goods tax invoice is required to be issued under Section 1007.
(b) Application to Own Use. A supply of goods by way of the application of the goods to own use occurs on the date the goods are first applied to own or exempt use.
(c) Hire-Purchase Agreements and Finance Leases. A supply of goods under a hire-purchase agreement or finance lease occurs on the commencement date of the agreement or lease.

(a) Taxable Supplies. Except as otherwise provided in this Sub-Chapter, the taxable amount of a taxable supply is the consideration payable for that supply.
(b) Additional Rules for Taxable Supplies. The taxable amount of the following taxable supplies is the
fair market value of the supply –
(1) a taxable supply under a hire-purchase lease agreement, or finance lease,
(2) an application of goods to own use, and
(3) a taxable supply between related persons for no consideration or for a consideration that is less
than the fair market value of the supply.
(c) No Consideration. Except as provided in subsection (b), if a taxable supply is made for no consideration the taxable amount of the supply is zero.
(d) Taxable Imports. The taxable amount of a taxable import is the sum of the following amounts—
(1) The CIF Liberian Port or Customs entry value, whichever is applicable;
(2) If not included in the CIF Liberian Port or Customs entry value, the value of incidental services as defined in Section 1002(c)(2); and
(3) The customs duty, customs service fee, ECOWAS Trade Levy, and excise tax (if any) on import.
(e) Consideration. The term “consideration” in relation to a supply means the total amount in money or kind paid or payable for the supply by any person, directly or indirectly, including any duties, levies, fees, and charges (other than tax imposed under this Sub-Chapter) paid or payable on, or by reason of, the supply, reduced by any price discounts or rebates allowed and accounted for at the time of the supply. Any consideration in kind is valued at fair market value at the time of the supply.

(a) Application of Section. This Section applies where—
(1) a taxable supply by a registered manufacturer is cancelled,
(2) the nature of a taxable supply by a registered manufacturer has been fundamentally varied or
altered,
(3) the consideration for a taxable supply by a registered manufacturer is altered,
(4) the goods (or part thereof) that are the subject of a taxable supply by a registered manufacturer
are returned to the manufacturer, or
(5) a demonstrable mathematical or clerical error is made that causes an error in the amount of
goods tax paid (for example, the misplacement of a decimal point).
(b) Goods Tax Underpaid. Where this Section applies and the goods tax properly chargeable in respect of the supply exceeds the goods tax actually accounted for by the registered manufacturer making the supply, the amount of the excess shall be treated as goods tax payable by the registered manufacturer in respect of a taxable supply made by the manufacturer in the tax period in which the event referred to in subsection (a) occurred, and such excess may be recovered by the manufacturer from the recipient of the supply.

(c) Goods Tax Overpaid. Subject to subsection (d), where this Section applies and the goods tax
actually accounted for by the registered manufacturer making the supply exceeds the goods tax properly chargeable in respect of the supply, the registered manufacturer shall be allowed a credit for the amount of the excess in the tax period in which the event referred to in subsection (a) occurred.
(d) Manufacturer’s Repayment of Excess Goods Tax to Customer. No credit is allowed under subsection (c) until the registered manufacturer has repaid the excess goods tax to the customer who was the recipient of the supply. Repayment may be in cash or, if the customer has a payable outstanding on which goods tax is to be collected, by a credit against the goods tax due on the payable amount; except that, if the manufacturer’s repayment of excess tax is by a credit against goods tax owing on the customer’s payable, the manufacturer’s payment is not deemed to occur until the customer has paid the payable and received the benefit of the credit. No cash tax refund is allowable to a registered manufacturer. Entitlement to the credit permitted under subsection (c) is allowed only upon submission of proof of the manufacturer’s overpayment and the manufacturer’s repayment of the excess to the customer.

(a) Persons Required Registering
(1) Subject to this Sub-Chapter, every person who carries on a manufacturing business has an obligation to register –
(A) at the end of any 12-month period during which the person made taxable supplies the total taxable amount of which equalled or exceeded $3,000,000; or
(B) at the beginning of any 12-month period during which there are reasonable grounds to expect that the total taxable amount of taxable supplies to be made by the person during that period will equal or exceed $3,000,000.
(2) In determining whether a person has an obligation to register under paragraph (1), the Commissioner General may include in the person’s taxable supplies the taxable supplies made by another person who is a related person.
(3) In determining whether a person has an obligation to register under paragraph (1), the Commissioner General may include in that person’s taxable supplies of goods any taxable supplies of services the person provides. A person registered by reason of this Section is considered registered for purposes of Section 1026.
(4) Every person who has an obligation to register under paragraph (1) shall apply to the Commissioner General for registration within 21 days of becoming so required.
(b) Voluntary Registration. Any person not required to register under subsection (a) may apply to the Commissioner General for registration if the person makes or intends to make taxable supplies in the course of carrying on a business of manufacturing, subject to conditions set out in subsection (c)(2).
(c) Registration.
(1) The Commissioner General shall register any person who has applied for registration within 21
days from receipt of the application, unless the Commissioner General is satisfied that the person
does not have a registration obligation.
(2) The Commissioner General is not required to register any person in the case of an application for voluntary registration under subsection (b) if either of the following circumstances applies:
(A) The person has no fixed place of abode or business in Liberia, or the Commissioner General has reasonable grounds to believe that the person—
(i) does not have a bank account;
(ii) will not keep proper records; or
(iii) Will not submit regular and reliable goods tax returns.
(B) At the time of the application for voluntary registration, the Commissioner General has announced a temporary suspension of voluntary registrations for administrative feasibility reason, as to be elaborated in regulations.
(3) Registration takes effect –
(A) in the case of an application under subsection (a), from the beginning of the tax period immediately following the time at which the person was required to be registered, or
(B) In the case of an application under subsection (b), from the beginning of the tax period immediately following the period in which the person applied for registration.
(4) Any person who fails to make an application as required under subsection (a) shall be treated as registered from the beginning of the tax period immediately following the time at which the person was required to be registered or such later date as the Commissioner General may determine.
(d) Notification of Changes. Every registered manufacturer shall notify the Commissioner General in writing of any change in the name (including business name), address, place of business, or nature of the business of the person within 21 days of the change occurring.
(e) Cancellation of Registration.
(1) Application for Cancellation. A registered manufacturer—
(A) shall apply in writing to the Commissioner General for cancellation of the person’s registration if the person has ceased to make taxable supplies, or
(B) May apply in writing to the Commissioner General for cancellation of the person’s registration if the value of the person’s taxable supplies during the most recent 12-month period does not exceed the amount specified in subsection (a).
(2) Time Limit. An application under paragraph (1) (B) may be made only after the expiration of 2 years from the date the registration took effect.
(3) Commissioner General to Cancel Registration. Subject to paragraph (5), where the Minister is satisfied that a registered manufacturer who has properly made an application under paragraph (1) ceases to be required to be registered, the Commissioner General shall cancel the person’s registration with effect from the last day of the tax period in which the person ceased to be required to be registered or such other date as the Minister may determine.
(4) Registered Manufacturer Ceases to Make Taxable Supplies. Subject to paragraph (5), where the Commissioner General is satisfied that a registered manufacturer has ceased to make taxable supplies, the Commissioner General shall cancel the person’s registration with effect from the last day of the tax period in which the person ceased to make taxable supplies or such other date as the Commissioner General may determine.
(5) Exception. The Commissioner General shall not cancel the registration of a person where the
Commissioner General has reasonable grounds to believe that, at any time in the next 12 months, the person will make taxable supplies in excess of the amount specified in subsection (a).
(6) Taxable Supply on Cancellation of Registration. If a person’s registration is cancelled under this Section—
(A) the person is treated as having made a taxable supply of any goods (including raw materials) on hand at the time registration is cancelled which have been acquired by the person in a transaction exempt from goods tax,
(B) the taxable supply is treated as having been made immediately before cancellation of the person’s registration, and
(C) the taxable supply is treated as having been made for a value equal to the fair market value of the goods.
(7) Obligations under this Chapter. The obligations and liabilities of a person under this Chapter
(including the filing of goods tax returns) in respect of anything done or omitted to be done while
the person was registered are not affected by cancellation of the person’s registration.

(a) Issue of Goods Tax Invoices. Every registered manufacturer making a taxable supply shall provide the recipient with a goods tax invoice for the supply. The invoice shall be provided at the earlier of—
(1) the time of payment or partial payment;
(2) on the delivery date; or
(3) on the shipment date.
(b) Content of Goods Tax Invoice. Unless the Commissioner General provides otherwise, a goods tax invoice shall contain the following particulars –
(1) The words “goods tax invoice” in a prominent place,
(2) The name, address, and taxpayer identification number of the registered manufacturer making the supply,
(3) The individualized serial number and the date on which the goods tax invoice is issued,
(4) The description of the goods supplied (including quantity or volume) and the date on which the
goods were delivered, and
(5) The consideration for the supply and the amount of goods tax charged.
(c) Issue of Debit Notes. Where Section 1009 applies, the registered manufacturer making the supply shall provide the recipient with a debit note in relation to the supply.
(d) Contents of Debit Note. Unless the Commissioner General provides otherwise, a debit note shall
contain the following particulars—
(1) The words “debit note” in a prominent place,
(2) The name, address, and taxpayer identification number of the registered manufacturer making the supply,
(3) The individualized serial number and the date on which the debit note is issued,
(4) A brief description of the circumstances giving rise to the issuing of the debit note, including information sufficient to identify the taxable supply to which the debit note relates, and
(5) the consideration for the supply shown on the goods tax invoice for the supply, the correct amount of the consideration, the difference between these two amounts, and the amount of goods tax that relates to the difference.
(e) Issue of Credit Notes. Where Section 1009 applies, the registered manufacturer making the supply shall provide the recipient with a credit note in relation to the supply.
(f) Contents of Credit Note. Unless the Commissioner General provides otherwise, a credit note shall contain the following particulars—
(1) The words “credit note” in a prominent place,
(2) The name, address, and taxpayer identification number of the registered manufacturer making the supply,
(3) The individualized serial number and the date on which the debit note is issued,
(4) A brief description of the circumstances giving rise to the issuing of the debit note, including information sufficient to identify the taxable supply to which the debit note relates, and
(5) The consideration for the supply shown on the goods tax invoice for the supply, the correct amount of the consideration, the difference between these two amounts, and the amount of goods tax that relates to the difference.

Every registered manufacturer shall file a goods tax return for each tax period within 21 days after the end of the period, whether or not any goods tax is due for the period, except that no additional return need be made for taxable imports listed on a consumption entry form for purposes of the External Tariff Law and for which the goods tax was paid at the time of entry.

(a) Power to Seize and Sell Goods. The Commissioner General may seize and sell any goods in respect
of which the Commissioner General has reasonable grounds to believe that goods tax that is, or will
become payable in respect of a taxable supply or taxable import of those goods has not been, or will
not be paid, and such seizure is treated as made pursuant to a jeopardy assessment described in Section 74(a)(4).
(b) Power to Seize and Sell Vehicles. The Commissioner General may seize and sell any vehicle used
in the removal or transportation of goods liable to be seized under subsection (a) unless it is shown that such vehicle was so used without the consent or knowledge of the owner of the vehicle or other person lawfully in possession or charge of the vehicle, such seizure is treated as made pursuant to a jeopardy assessment described in Section 74(a) (4).
(c) Requirements. Seizure and sale of goods are subject to the requirements of Section 65.

(a) General Rule. The Commissioner General, while carrying out his responsibilities under the External
Tariff Law, shall collect at the time of import and any goods tax due on an import of goods, under the
same conditions as applies to customs duties.
(b) Application of External Tariff Law. Except where the contrary intention appears, the provisions of the External Tariff Law relating to the import, transit, coastwise carriage, clearance of goods, and payment and recovery of external tariffs shall, with such exceptions, modifications, and adaptations as the Commissioner General may by regulation prescribe, apply to the goods tax payable on the import of goods.

In this Sub-Chapter, the term “registered services provider” means any person who is registered or required to be registered under this Sub-Chapter.

(a) Imposition of Services Tax. A tax (to be known as the “services tax”) is hereby imposed on every
supply of taxable services in Liberia by a registered services provider.
(b) Rate of Tax.
(1) General Rule. The rate of services tax is 10 percent of the taxable amount described in Section 1025.
(2) Exceptions. An additional 5 percent surtax applies to telecommunications services specified in Section 1022(a) (2).
(c) Person Liable for Tax. The services tax on a supply of taxable services is to be accounted for to the
Commissioner General by the registered services provider making the supply.
(d) Services Tax Recoverable from Recipient. Notwithstanding anything contained in any law, the services tax payable by a registered services provider under subsection (c) is recoverable by the provider from the recipient of the supply, except a recipient that is exempt by international conventions and agreement to which Liberia is a Party.
(e) Payment of Services Tax. The services tax payable by a registered services provider in respect of
supplies of taxable services made during a tax period is due on the date that the services tax return for that period is due.

(a) General Rule. The term “taxable services” means any supply (other than an exempt supply) in
connection with the carrying on of a business by a person of—
(1) Electricity services;
(2) Telecommunications services;
(3) The Provision of water for a fee
(4) Services supplied in carrying on the business of a hotel or similar facility (including board, lodging, and incidental services), and restaurant meals, beverages, and other services supplied on
the premises of a hotel;
(5) Services supplied in carrying on the business of a restaurant or café (including supplies of meals or beverages), and supplies of take-away meals by a restaurant, café, supermarket or similar supplier;
(6) Gambling services—
(A) In a casino;
(B) Lottery ticket sales;
(C) Betting at a track or off-track betting establishment; or
(D) Drawings or other games of chance conducted by telecommunications suppliers or other similar suppliers;
(7) Sale of tickets by international transport services (air, sea, and land);
(8) Services of a travel agency or travel arranger, including the issuing of tickets;
(9) Sporting or game arranger services, including the issuing of tickets; and
(10) Other services (specified in regulations) in the sectors of air travel, vehicle rental, communications, automotive repair services, professional services (excepting medical services), and port-related services.
(b) Supply of Services.
(1) The term “supply of services” means the performance of services for another person.
(2) A supply of goods incidental to a supply of taxable services is part of the supply of the taxable services, and taxable by reason of this Section is not also taxable under Section 1000.
(3) Subject to paragraph (2), where a supply is a supply of taxable services and goods, the Commissioner General shall determine on any reasonable basis the extent to which the supply is to be treated as a supply of taxable services.
(c) Definition.
(1) The term “gambling services” means the supply of chips in a casino, the sale of lottery tickets and the acceptance of a bet at a track or off-track betting establishment, or other goods of chance offered to the public
(2) Subject to the Minister’s authority to provide specificity by regulation, and only for the purpose of the imposition of services tax on mobile communications services (without reference to or limitation upon any definition that may apply under the Liberia Telecommunications Authority Act), the term telecommunications services” means:
(A) The provision of service’s allowing access to voice and data transmission over a telecommunications network (cellular or other technology) (including activation charges; subscription charges; usage charges; the sale of codes allowing usage (including scratch card and alternative method of purchasing codes)); charges for voice and short messages service (SMS) messages; charges for multimedia message service (MMS) messages and similar messages; and charges for data transmission but excluding the supply of equipment and accessories taxable under Sub-Chapter A of this chapter.
(B) The provision of interconnection services that make the telecommunications facilities or services of one service provider available to another so that users of one service provider can communicate with users of the same or another service provider, whether the interconnection is domestic or international.

(a) Place of Supply. Subject to subsection (b), a supply of taxable services occurs at the place of business from which the services are provided.
(b) Place of Supply of Electricity or Telecommunications. A supply of electricity or telecommunications services occurs at the location where the services are received.

(a) General Rule. A supply of taxable services occurs on the earlier of –

(1) the date on which the services tax invoice for the supply is issued, or
(2) The date on which the services tax invoice for the supply is required to be issued under Section 1028.
(b) Periodic Supplies. Where taxable services are supplied under an agreement or law that provides for periodic payments, the services are treated as successively supplied for successive parts of the period of the agreement or as determined by such law, and each successive supply occurs on the date on which the payment or partial payment is due or received, whichever is earlier.

(a) General Rule. Except as otherwise provided in this Sub-Chapter, the taxable amount of a supply of
taxable services is the consideration payable for that supply.
(b) Supply of Taxable Services between Related Persons. The taxable amount of a supply of taxable
services between related persons for no consideration or for a consideration that is less than the fair
market value of the supply is the fair market value of the supply.
(c) No Consideration. Except as provided in subsection (b), if a supply of taxable services is made for
no consideration the taxable amount of the supply is zero.
(d) Consideration. The term “consideration” in relation to a supply means the total amount in money or kind paid or payable for the supply by any person, directly or indirectly, including any duties, levies, fees, and charges (other than tax imposed under this Sub-Chapter) paid or payable on, or by reason of, the supply, reduced by any price discounts or rebates allowed and accounted for at the time of the supply. Any consideration in kind is valued at fair market value at the time of the supply.

(a) Persons Required to Register.
(1) Subject to this Sub-Chapter, every person who carries on a business involving the performance of taxable services has an obligation to register–
(A) at the end of any period of twelve months in which the person made taxable supplies the total taxable amount of which equaled or exceeded $3,000,000; or
(B) at the beginning of any period of twelve months where there are reasonable grounds to expect that the total amount of taxable supplies to be made by the person during that period will equal or exceed $3,000,000.
(2) In determining whether a person has an obligation to register under paragraph (1), the Commissioner General may include in the person’s taxable supplies the taxable supplies made by another person who is a related person.
(3) In determining whether a person has an obligation to register under paragraph (1) the Commissioner General may include in the person’s taxable supplies of goods any taxable supplies of services provided by the person. A person registered by reason of this Section is considered registered for purposes of this Section.
(4) Every person who has an obligation to register under paragraph (1) must apply to the Commissioner General for registration within 21 days of becoming required to register.
(b) Registration.
(1) Obligation to Register. The Commissioner General shall register any person who has applied for registration within 21 days from receipt of the application, unless the Commissioner General is satisfied that the person is not required to be registered.
(2) Effective Date of Registration. Registration takes effect from the beginning of the tax period immediately following the time at which the person was required to be registered.
(3) Registration of Persons Who Fail to Apply. Any person who fails to make an application as required under subsection (a) shall be treated as registered from the beginning of the tax period immediately following the time at which the person was required to be registered or such later date as the Commissioner General may determine.
(c) Notification of Changes. Every registered services provider shall notify the Commissioner General in writing of any change in the name (including business name), address, place of business, or nature of the business of the person within 21 days of the change occurring.

(d) Cancellation of Registration.
(1) Application for Cancellation. A registered services provider shall apply in writing to the Commissioner General for cancellation of the person’s registration if the person ceases to be required to be registered under subsection (a).
(2) Commissioner General to Cancel Registration. Subject to paragraph (4), where the Commissioner General is satisfied that a registered services provider who has properly made an application under paragraph (1) ceases to be required to be registered, the Commissioner General shall cancel the person’s registration with effect from the last day of the tax period in which the person ceased to be required to be registered or such other date as the Commissioner General may determine.
(3) Registered Person Ceases to Make Taxable Supplies. Subject to paragraph (4), where the Commissioner General is satisfied that a registered services provider has ceased to make supplies of taxable services, the Commissioner General shall cancel the person’s registration with effect from the last day of the tax period in which the person ceased to make such supplies or such other date as the Commissioner General may determine.
(4) Exception. The Commissioner General shall not cancel the registration of a registered services
provider where the Commissioner General has reasonable grounds to believe that, at any time in the next 12 months, the person will make supplies of taxable services in excess of the amount specified in subsection (a).
(5) Obligations under this Chapter. The obligations and liabilities of a person under this Chapter (including the filing of services tax returns) in respect of anything done or omitted to be done while the person was registered are not affected by cancellation of the person’s registration.
(e) Collection from Recipient of Services. If a person required to register as a services provider has
not voluntarily registered and has been registered involuntarily as permitted under subsection (b), the Commissioner General is authorized to collect the services tax from the recipient of the services.

(a) General Rule. A tax of US $25 (or its equivalent in Liberian dollars) is imposed on passengers leaving Liberia by luxury ocean liner, US $10 on passengers leaving Liberia by other commercial sea transport, and US $5 on passengers leaving Liberia by commercial ground transport.
(b) Collection of Tax. The tax imposed by this Section is payable on passing through Customs when exiting Liberia and is to be collected by an Authorized Revenue Agent.

(a) Issue of Services Tax Invoices. Every registered services provider making a supply of taxable services shall provide the recipient with a services tax invoice for the supply within 10 days of performing the service. In the case of a supply to which Section 1024(b) applies, the services provider shall issue the invoice at least 5 days before the due date of payment or partial payment.
(b) Content of Services Tax Invoice. Unless the Commissioner General provides otherwise, a services tax invoice shall contain the following particulars –
(1) the words “services tax invoice” in a prominent place,
(2) the name, address, and registration number of the registered services provider making the supply,
(3) the individualized serial number and the date on which the services tax invoice is issued,
(4) the description of the services supplied and the date on which the services were provided, and
(5) The consideration for the supply and the amount of services tax charged.

Every registered services provider shall file a services tax return for each tax period within 21 days after the end of the period, whether or not any services tax is due for such period.

(a) Collection and Payment Obligation. Any registered manufacturer or registered services provider
required under this Part to collect goods or services tax and to make payments of that tax to the government is considered to hold collected amounts in trust subject to the conditions stated in Section 63.
(b) Exempt Persons. A person who is an exempt person within Section 9(a) is not thereby relieved of the duty to collect or pay tax under this Part. A foreign person within Section 9(b) who is not by international agreement relieved of the duty to collect or pay tax under this Part is subject to this Part.

(a) Assessment Raised on the Recipient of a Supply. Where a registered manufacturer or registered
services provider has, in consequence of a fraudulent action or misrepresentation by the recipient of
a supply, incorrectly treated the supply as an exempt supply, the Commissioner General may raise an
assessment on the recipient of the supply for the amount of tax payable together with any interest that is payable in respect of the supply. An assessment raised under this subsection shall be treated as an assessment for all purposes of this Sub-Chapter and the procedural rules in Part I shall apply to such an assessment.
(b) Recovery of Tax from the Supplier. Subsection (a) does not preclude the Commissioner General from recovering the tax and interest payable in respect of the supply from the registered person making the supply (referred to as “supplier”) and—
(1) any amount recovered from the recipient of the supply is to be credited against he liability of the
supplier in respect of the supply, and
(2) any amount recovered from the supplier is to be credited against the liability of the recipient of the supply.
(c) Indemnity. Any supplier who pays sales tax or interest referred to in subsection (a) may recover the amount from the recipient of the supply.

(a) Offenses Relating to Registration. Any person who fails to do one of the following is guilty of a civil offense and is liable to pay a fine not exceeding $100,000.00. If the failure is deliberate, or due to willful or gross neglect, then that person is guilty of a criminal offense and on conviction is liable to pay a fine not exceeding $400,000.00 or to imprisonment for a term not exceeding 5 years, or both.
(1) to apply for registration as required under this Part,

(2) to notify the Commissioner General of a change in circumstances as required in Section 1006 or 1026
(3) to notify the Commissioner General that the person ceases to make taxable supplies or supplies of taxable services as required in Section 1006 or 1026,
(b) Offenses Relating to Returns. Any person who fails to furnish any return as required under this Part is subject to the penalties provided in Section 51 and Section 52.
(c) Offenses Relating to Records. Any person registered in accordance with Section 1006 or Section 1026 is subject to the requirements of Section 55.

If a taxpayer objects to the Commissioner General’s seizure or sale of goods under Section 1009 or to
the Commissioner General’s temporary closure of taxpayer’s business under Section 78, or to any other determination of the Commissioner General under this Part, the taxpayer may appeal to the Board of Tax Appeals as provided in Section 60, subject to the rules of Section 61.

(a) General Rule. For the purposes of this Chapter, the fair market value of a supply is the amount in
money that a similar supply would fetch if supplied at the same time, if freely offered and made between persons who are not related persons.
(b) Alternative Rule. Where the fair market value of a supply cannot be determined under paragraph
(a)(1) of this Section, the fair market value of the supply is the amount that, as determined by the Commissioner General having regard to all the circumstances of the supply, is the fair market value of the supply.
(c) Definition of Similar Supply. The term “similar supply,” in relation to a supply, means a supply that is identical to, or closely or substantially resembles, the first-mentioned supply having regard to the characteristics, quality, quantity supplied, functional components, materials, and reputation of the goods or services that are the subject of that supply.

For purposes of this Part, the tax period is the calendar month.

For purposes of this Part:
(a) Registered Manufacturer. The term “registered manufacturer” means any person who is registered or required to be registered under this Sub-Chapter.
(b) Importer. The term “importer” means any person who, at the time of an import –
(1) owns the goods imported,
(2) carries the risk of loss of the goods imported,
(3) represents that, or acts as if, the person is the importer or owner of the goods imported,
(4) actually brings the goods into Liberia,
(5) has a beneficial interest in the goods at the time of import, or
(6) Acts on behalf of any person referred to in paragraphs (1)-(5).
(c) Related Persons. Where any person (other than in the capacity of employee) acts in accordance with the directions, requests, suggestions, or wishes of another person whether or not they are in a business relationship and whether or not those directions, requests, suggestions, or wishes are communicated to the first-mentioned person, both persons are treated as “related persons.” This subsection is to be applied in a manner consistent with Section 208.
(d) Goods Previously Subject to Tax. If sales tax has been paid on goods by reason of a paragraph of subsection (b), and the goods subsequently are in the hands of a person described in a different paragraph of Sub-Chapter (b), the goods shall not thereby be subject again to tax if the person holding the goods can show proof that the sales tax has been paid.

The Customs Law of the Republic of Liberia shall consist of Parts I and V of this title, which shall be cited as the Customs Revenue Code of 2000 and sometimes referred to as “the Customs Code” and “this Code”, the Customs Tariff; international agreements containing customs provisions insofar as they are applicable in Liberia; and the customs regulations hereto be and issued.

In this Code, except in so far as the context otherwise requires, words describing the singular shall include the plural, and vice versa, the use of the masculine pronoun shall include the feminine, and the following expressions have the following meanings respectively:
(a) “Aircraft” means civil aircraft not used exclusively in the service of the Government of the Republic of Liberia or a foreign country; and includes any government-owned aircraft engaged in carrying passengers or goods for commercial purposes, and all balloons, gliders, kites, airships and flying machines.
(b) “Appraiser” means a person appointed as an appraiser of goods and includes any person authorized by law or regulation of the Commissioner General to perform such duties.
(c) “Approved” means approved by the Commissioner General or his delegate.
(d) “Approved Route” means a route designated under the provisions of Section 1401(c) or Section
1576(c) of this Code for the movement of vehicles and vessels into, out of and in transit through Liberia by land, or inland waterway.
(e) “Bearer Negotiable Instruments” includes monetary instruments in bearer form such as travellers checks; negotiable instruments, including checks, promissory notes and money orders, that are either in bearer form, endorsed without restriction, made out to a fictitious payee, or otherwise in such form that title thereto passes upon delivery; and incomplete instruments including checks, promissory notes and money orders, signed but with the payee’s name omitted.
(f) “Border” means the boundary between the Republic of Liberia and a contiguous country.
(g) “Commander” in relation to an aircraft, includes any person having or taking the charge or command of the aircraft.
(h) “Container” includes any bundle or package and any box, cask or other receptacle whatsoever.
(i) “Customs Airport” means an airport designated as a port of entry or exit under the provisions of Section 1213 of this Code.

(j) “Customs Area of Jurisdiction” means special surveillance zone along the land, sea, river and lake borders, as well as in the perimeter of ports, airports, railway stations and other points of embarkation or disembarkation for goods and persons in International travel.
(k) “Currency” means the coin and paper money of Liberia, or of a foreign country, that is designated as legal tender or is customarily used and accepted as a medium of exchange.
(l) “Customs Controls” means measures applied by the Customs to ensure compliance with customs
laws and other legislation of Liberia governing the entry, exit, transit, transfer, and storage of goods
moved between Liberia and other countries or territories, and the presence and movement within Liberia of imported goods.
(m) “Customs Liability” means the obligation of a person to pay the amount of import or export duties and taxes which apply to specific goods under the customs laws of the Republic of Liberia.
(n) “Customs Duties” means the import or export duties prescribed by the Customs tariff to which goods are liable on entering or leaving Liberia excluding other taxes and levies.
(o) “Customs Formalities” means all the operations which must be carried out by the persons concerned and by the Customs Department in order to comply with the customs laws.
(p) “Customs Port” means a place designated under the provisions of Section 1213 of this Code in
connection with the arrival and departure of vessels by sea.
(q) “Customs Station” means a place designated under the provisions of Section 1213 of this Code in connection with the arrival and departure of vehicles, vessels and persons by land and inland waterway.
(r) “Customs Status” means the status of goods as imported or domestic goods.
(s) “Customs Warehouse” means a secure place for the storage of goods placed under warehouse procedure.
(t) “Declarant” means the person who makes a goods declaration in his own name or the person in whose name such a declaration is made.
(u) “Domestic Goods” means goods which fall into any of the following categories:
(1) goods wholly obtained in Liberia and not incorporating goods imported from countries or territories outside of Liberia. Goods wholly obtained in Liberia shall not have the customs status of domestic goods if they are obtained from goods placed under the transit, the free zone, warehouse, temporary admission, or inward-processing procedure;
(2) goods brought into Liberia from countries or territories outside of Liberia and released for home use; or
(3) goods obtained or produced in Liberia either solely from the goods referred to in paragraph (2) or from goods referred to in paragraphs (1) and (2).
(v) “Drawback” means the amount of import duties and taxes repaid or remitted by the Government under the drawback procedure set out under Section 1657.
(w) “Established in Liberia” means (a) in the case of a natural person, any person who has his habitual residence in Liberia and (b) in the case of a legal person or an association of persons, any person who has his registered office, central headquarters or a permanent business establishment in Liberia.
(x) “Export Duties and Taxes” means customs duties and all other duties, taxes or charges which are collected on or in connection with the exportation of goods but not including any fees for services
prescribed by Section 1822 or collected by the Liberia Revenue Authority on behalf of another national authority.
(y) “Exporter” in relation to goods for exportation or for use as stores, includes the shipper of the goods and any person performing in relation to an aircraft or vehicle functions corresponding to those of a shipper.
(z) “Goods” means articles of all kinds and includes vessels, aircraft, vehicles, animals, stores, baggage, and currency and bearer negotiable instruments.
(aa) “Goods Declaration” means a statement made in the manner prescribed by the Commissioner
General through regulation by which the persons concerned indicate the customs procedure to be applied to the goods and furnished the particulars which the Customs Department requires for its application.
(bb) “Government” means the Government of the Republic of Liberia.
(cc) “Holder of the Goods” means the person who is the owner of the goods or who has a similar right to dispose of them or who has physical control of them.
(dd) “Import Duties and Taxes” means Customs duties and all other duties, taxes or charges which
are payable on or in connection with the importation of goods but not including any fees for services prescribed by Section 1822 or collected by the Liberia Revenue Authority on behalf of another national authority.
(ee) “Imported goods” means goods other than domestic goods.
(ff) “Importer”, in relation to any imported goods, means the person to whom or to whose order the goods is consigned, and includes any owner or other person being possessed of or beneficially interested in the goods at any time between their importation and the time when they are delivered out of customs custody.
(gg) “Inland Waterway” means any passage for a vessel into, out of, or through Liberia other than by sea.
(hh) “Land And Landing”, in relation to aircraft, include alighting on water.
(ii) “Master”, in relation to a vessel, includes any person having or taking charge of the vessel.
(jj) “Means of transport for private use” means road vehicles and trailers, boats and aircraft, together with their spare parts and normal accessories and equipment, imported or exported exclusively for personal use by the person concerned and not for the transport of persons for remuneration or the industrial or commercial transport of goods, whether or not for remuneration.
(kk) “Non-resident” means any person who does not normally reside in Liberian and temporarily enters Liberia.
(ll) “Office of Departure” means any port of entry or exit at which a customs transit operation commences.
(mm) “Office of Destination” means any port of entry or exit at which a customs transit operation is terminated.
(nn) “Officer” means an official of the Liberia Revenue Authority assigned to the Customs Department and includes commissioned and warrant and petty officers.
(oo) “Official Hours” means the time from eight o’clock antemeridian to four o’clock postmeridian Monday through Friday and from eight o’clock antemeridian to noon on Saturday, exclusive of official holidays, when customs offices shall be open and officers shall be in attendance.
(pp) “Owner”, in relation to an aircraft, includes the operator of the aircraft.
(qq) “Port Of Entry or Exit” means a place or area designated under Section 1213 of this Code.
(rr) “Refund” means the amount of import or export duty and taxes repaid by the Government to importer or exporter under the procedures set out under Section 1655 or Section 1656 of this Code.
(ss) “Release of goods” means the act whereby the Customs Department makes goods available for the purposes specified for the customs procedure under which they are placed.
(tt) “Remission” means the waiving of the obligation to pay import or export duties which have not been paid under the procedures set out under Section 1655 or Section 1656 of this Code.
(uu) “Returning resident” means any person who normally resides in Liberia and is returning from abroad;
(vv) “Shipment” includes loading into an aircraft.
(ww) “Stores” means goods for use in a vessel or aircraft and includes fuel and spare parts and other articles of equipment, whether or not for immediate fitting, and goods carried in vessels and aircraft for retail sale to passengers on board.
(xx) “Trade Defense Measures” means any quotas, quantitative restrictions, special charges or duties, or other measures imposed under authority of law providing for the protection of Liberian industries or producers against injurious imports.
(yy) “Vehicle” includes every description of carriage or other contrivance used or capable of being used as a means of transportation on land, but does not include aircraft.
(zz) “Vessel” includes every description of watercraft or other contrivance used or capable of being used as a means of transportation by water, but does not include aircraft.
(aaa) “Warehouse Proprietor” means the occupier of an authorized customs warehouse.

For customs purposes the rates of exchange between the Liberian dollar and other currencies shall be the market rate published by the Central Bank of Liberia and applicable on the date on which the customs liability is incurred.

(a) Without prejudice to Section 1310, anything required by this Code to be done by any person may be done on his behalf by an agent.
(b) In relation to the requirements for the report and clearance of a vessel by the master thereof, it shall be lawful for those functions to be performed on his behalf by a licensed deck officer or the purser of such vessel or by a responsible member, accepted by the Commissioner for Customs as such, of the firm of agents for the vessel in Liberia; provided that nothing contained in this Section shall thereby relieve a master of any liability or penalty provided under the customs law in connection with the report and clearance of vessels.
(c) In relation to the requirements for the report and clearance of an aircraft by the commander thereof, it shall be lawful for those functions to be performed by another member of the crew of the aircraft or by a person authorized to act for the owner or operator of the aircraft, provided that nothing contained herein shall relieve the commander or the owner or operator of the aircraft of any liability or penalty in connection with the report and clearance of aircraft.
(d) If required, authority for a person to act as an agent for another person shall be given in writing by that other person in such form and manner as the Commissioner General may prescribe.

(a) In addition to the specific powers conferred by this Code, the Commissioner General is authorized to prescribe forms of declarations, security, and other documents, and rules and regulations not inconsistent with law, to be used in carrying out the provisions of this Code, and shall give such directions to customs officers and prescribe such rules and forms to be observed by them as may be necessary for the proper execution of the law.
(b) Before the promulgation of any rule or regulation implementing the provisions of this Code, the
Commissioner General shall ensure that interested persons are notified and provided a reasonable
opportunity to comment on the proposed rule or regulation unless he determines that such notification and comment is impracticable, unnecessary or contrary to the public interest.
(c) The Commissioner General shall ensure that any rule or regulation issued under this Code shall be
published not less than 30 days prior to its entry into force, unless he finds that such prior publication is precluded due to urgent circumstances or other good cause, which reasons shall be published with the rule or regulation.

Military aircraft or vessels belonging to a foreign government which are not engaged in any civilian or commercial activity and which enter Liberia by permission of the Government shall not be subject to the customs laws.

For the purpose of obtaining uniformity, the following powers and directives shall be applicable to the revenue laws relating to customs:
(a) Powers of the Commissioner General. The Commissioner General shall establish and promulgate
such rules and regulations not inconsistent with law and may disseminate such information as may be necessary to secure a just, impartial and uniform account and valuation of imported and exported goods, and the classification and assessment of duties thereon at the various ports of entry.
(b) Procedure for Reversal of Commissioner General’s Ruling. No ruling or decision, once made by the Commissioner General, giving construction to any law imposing customs duties shall be reversed or modified adversely to the Republic of Liberia by the same or a succeeding Commissioner General, except in concurrence with an opinion of the Minister of Justice recommending the same or a final decision of the Tax Court.
(c) Commissioner General’s Rulings to be Binding on Customs Officers. It shall be the duty of all officers of the Customs Department to execute and carry into effect all instructions of the Commissioner General relative to the execution of the revenue laws relating to customs and in case any difficulty arises as to the true construction or meaning of any part of the revenue laws, the decision of the Commissioner General shall be binding upon all officers of the Customs Department.

The Customs Seal of the Republic of Liberia, or its electronic equivalent pursuant to Section 105 of this Act, shall be impressed upon all official documents requiring the impress of the seal. The original counterpart of a goods declaration and supporting documents which are delivered to the declarant for the purpose of obtaining release from customs custody of imported goods shall bear the impress of the customs seal.

(a) Design. The Liberia Revenue Authority shall use and display at customhouses, other customs
buildings, business offices, and stations, and on boats employed by the Customs Department a customs flag which shall have the following described form and design. It shall be the same shape and proportion as the national flag with five vertical red stripes and six vertical white stripes, and in the upper field there shall be a square of white with a single blue star therein.
(b) Authorized Display. The customs flag shall be displayed only as herein authorized:
(1) All boarding boats of the Customs Department shall fly the customs flag in the bow and the national flag in the stern.
(2) All customhouses, customs buildings, business offices, and stations shall fly the customs flag on the same staff beneath the national flag.

(a) Port of Entry or Exit, which may be referred to as “Customs Port”, Customs Airport” or “Customs
Station”, as appropriate, shall refer to any place or area in Liberia designated by or under any act of
the National Legislature or by an Executive Order of the President at which the Customs Department
is assigned to receive declaration of imported or exported goods, to authorize and control the clearance thereof, to collect customs duties and taxes thereon , to administer the various provisions of the customs law and Liberia Revenue Authority Act; and such designation shall specify the name, location and exact limits of each port of entry or exit.
(b) Any such port of entry or exit existing on the effective date of the commencement of the provisions of this Code shall be deemed to be so designated under the provisions of the Code, provided that the Commissioner General, Legislature by its act or the President by executive order may revoke or vary the designation made, or deemed to have been made, in accordance with this Section and may designate additional places and areas to be ports of entry as the public interest may require.
(c) Without prejudice to any other provisions of this Code relating to the provision of accommodation of customs officers, any person responsible for the administration of any port of entry or exit shall provide for the use of officers appointed to that port of entry or exit, to the satisfaction of the Commissioner General, suitable living accommodation (where required by the Commissioner General) and modern office accommodation together with the necessary furniture, toilet facilities, cleaning, general maintenance, electricity, air condition, Internet, WAN AND LAN connectivity, computers, servers and related equipment, required software licenses, communication equipment CCTV and all other equipment, tools, vehicles and all other facilities including warehouses and examination sheds, security gate(s) and offices that enable customs officers to carry out their function to the satisfaction of the Commissioner General free of expense to the Government.

(a) Goods brought into Liberia shall, from the time of their arrival to Liberia, be subject to customs
controls.
They shall remain under such control for as long as necessary to determine their customs status. Imported goods shall remain under customs control until they are released for home use, exported, destroyed or abandoned.
(b) Domestic goods declared for export shall be subject to customs controls, from the time of acceptance of the declaration placing them under such procedure.
Such goods shall remain under customs control until the time of their exportation or until they are abandoned or destroyed or the customs declaration is invalidated.
(c) The Customs Department may, in accordance with laws of Liberia, apply such prohibitions and
restrictions to goods under its control as are justified on grounds of, inter alia, public morality, public
policy or public security, the protection of the health and life of humans, animals or plants, the protection of the environment, the protection of national treasures possessing artistic, historic or archaeological value and the protection of industrial or commercial property, including controls on drug precursors, goods infringing certain intellectual property rights, and currency or bearer negotiable instruments entering or leaving Liberia, as well as to the implementation of fishery conservation and management measures and of commercial policy measures.
The competent authority, in consultation with the Commissioner General, may by regulation adopt
such measures as required for the Customs Department’s implementation and enforcement of such
prohibitions and restrictions. The Customs Department shall collaborate and make regular report on
the execution of the prohibitions and restrictions to the competent authority and shall include such
information and statistics in its national reporting.

(a) Definitions. In this Section-
(1) “Shipment inspection” means the verification of the quality, the quantity, the volume, the price,
including the currency exchange rate and financial terms, and/or the tariff classification of goods.

(2) “Shipment inspection entity” means any entity contracted or mandated by the Commissioner
General to carry out shipment inspection.
(b) Appointment. Without prejudice to Section 1520, the Commissioner General may, subject to such
conditions and terms as he deems appropriate,-
(1) subject to legal provisions concerning public procurement of goods, works or services by the
government of Liberia or its ministries, departments and agencies, appoint a shipment inspection
entity to carry out shipment inspection;
(2) require shipment inspection of goods prior to their export to, and/or after their arrival in, Liberia;
and
(3) require shipment inspection of goods prior to their export from Liberia.
(c) Regulations. The Commissioner General shall by regulation adopt measures to implement any
shipment inspection instituted under subsection (b) of this Section. To the extent that the third party
inspection covers quality and standards of goods, the regulations and procedures establishing the quality standards will be promulgated by the Ministry of Commerce or the competent authority in consultation with the Commissioner General and for the enforcement by the Customs Department at the ports of entry.
(d) Administrative Fine. The Minister in consultation with the Commissioner General shall by regulation define administrative fines for violations of regulations issued pursuant to subsection (c) of this Section, provided that:
(1) the amount of any such administrative fine shall not exceed the customs value of the goods concerned, as that value is determined by the Customs Department; and
(2) for purpose of the assessment, collection and administrative protest, any such administrative fine shall be treated as a customs levy.

The Commissioner General, Deputy Commissioners General, the Commissioner of Customs or the officers involved, shall not be in any way liable to any person for or on account of any rulings or decisions as to the classification of any imported or exported goods or the duties charged thereon, or the collection of any duties, taxes or other customs charges on or on account of said goods, or any other matter or things as to which such person might under this Code be entitled to protest or appeal from the decision thereon of the Commissioner General, Deputy Commissioners General, the Commissioner for Customs, or the other officers involved.

(a) Without prejudice to the laws of Liberia concerning functions and authorities of the Liberia Revenue Authority, the Commissioner General or Commissioner for Customs, as the case may be, may delegate in whole or in part any function or action he/she is authorized to perform under this Code to any subordinate officer or employee of Liberia Revenue Authority, provided that any delegation made by the Commissioner of Customs shall be made in consultation with the Commissioner General.
(b) A delegation under this Section shall be in writing, shall be published, shall be subject to such terms, conditions, and limitations as the delegating official may deem advisable, and shall be revocable at any time by such official in whole or in part.

(a) The Liberia Revenue Authority and persons whose activities are covered by the customs laws may
exchange any information not specifically required under such laws, in particular for the purpose of
mutual cooperation in the identification and counteraction of risks. That exchange may take place under a written agreement and may include access to the computer systems of such persons by the Liberia Revenue Authority.
(b) Any information provided by one party to the other in the course of the cooperation referred to in
subsection (a) shall be confidential unless both parties agree otherwise.

(a) At the request of an interested person, the Liberia Revenue Authority shall provide free of charge
information concerning the application of the customs laws.
(b) The Liberia Revenue Authority shall issue and publish such forms, notices, and explanations as may be necessary for persons to comply with the provisions of the customs laws.
(c) Wherever feasible, the Liberia Revenue Authority shall make promptly and freely available via the
Internet any regulations issued under this Code, general administrative rulings, and any other decisions, notifications, explanations, forms or other information that is required or authorized to be published under the customs laws.

The Liberia Revenue Authority shall maintain a regular dialogue with persons whose activities are covered by the customs law and other authorities involved in international trade in goods.

(a) Any person directly or indirectly involved in the accomplishment of customs formalities or in customs controls shall, at the request of the Liberia Revenue Authority and within any time limit specified, provide those authorities with all the requisite documents and information, in an appropriate form, and all the assistance necessary for the completion of those formalities or controls.
(b) The lodging of any declaration or the submission of an application for a license or other decision,
shall render the person concerned responsible for the following:
(1) the accuracy and completeness of the information given in the declaration or application;
(2) the authenticity of any documents lodged or made available;
(3) where applicable, compliance with all of the obligations relating to the placing of the goods in
question under the customs procedure concerned, or to the conduct of the authorized operations.

Paragraph (1) of this subsection shall apply also to the provision of any information in any other form
required by or given to the Liberia Revenue Authority.
Where the declaration is lodged, the application is submitted or information is provided by an agent of the person concerned, the agent shall also be bound by the obligations set out in paragraph (1) of this subsection.
(c) The provisions of Section 54 of this Code shall apply mutatis mutandis to information which is
acquired by the Customs Department or its officers, agents or employees in the course of performing
their duties, and which is by its nature confidential or which is provided on a confidential basis.

(a) Where a person makes a request under the customs laws for a decision by the Liberia Revenue
Authority or a department or officer thereof, that person shall supply all the information required by the Liberia Revenue Authority in order to be able to take that decision.
A decision may also be requested by, and taken with regard to, several persons, in accordance with the conditions prescribed by the customs laws.
(b) Except where otherwise provided for in the customs laws, a decision as referred to in subsection (a) shall be taken, and the applicant notified, without delay, and at the latest within four months of the date on which the Liberia Revenue Authority receives all the information required in order to be able to take that decision.
However, where the Liberia Revenue Authority is unable to comply with those time limits, the applicant shall be informed of that fact before the expiration of those time limits, given the reasons for the delay, and provided an indication of the further period of time which is considered necessary to make a decision on the request.
(c) Except where otherwise specified in the decision or in the customs laws, the decision shall take effect from the date on which the applicant receives the decision, or is deemed to have received it, and shall be enforceable by the Liberia Revenue Authority from that date.
(d) Before taking a decision which would adversely affect the person or persons to whom it is addressed, the Liberia Revenue Authority shall communicate the grounds, including the applicable provisions of the customs laws on which the Liberia Revenue Authority intends to base the decision, to the person or persons concerned who shall be given the opportunity to express their point of view within a period prescribed from the date on which the communication was made.
Following the expiration of that period, the person concerned shall be notified, in writing, of the decision, which shall set out the grounds, including the applicable provisions of the customs laws, on which it is based. The decision shall refer to the person’s rights of appeal under this Code.
(e) The Commissioner General shall by regulation adopt measures to implement this Section, including the following:
(1) the cases in which and conditions under which the first paragraph of subsection (d) shall not apply; and
(2) the period referred to in the first paragraph of subsection (d).
(f) The Commissioner General may at any time annul, amend or revoke a previously-issued decision where it does not conform to the customs laws.
(g) Subsections (c), (d), and (e) of this Section, Section 1236 and Section 1237 shall also apply to the assessment of administrative fines and civil penalties under this Code and other decisions taken by the Liberia Revenue Authority without prior request from the person concerned.

(a) A decision favorable to the person to whom it is addressed shall be annulled if all the following
conditions are satisfied:
(1) the decision was issued on the basis of incorrect or incomplete information;
(2) the applicant knew or ought reasonably to have known that the information was incorrect or incomplete;
(3) if the information had been correct and complete, the decision would have been different.
(b) The person to whom the decision was addressed shall be notified of its annulment.
(c) Annulment shall take effect from the date on which the initial decision took effect, unless otherwise specified in the decision in accordance with the customs laws.

(a) A favorable decision shall be revoked or amended where, in cases other than those referred to in
Section 1236, one or more of the conditions required for its issue were not or are no longer fulfilled.
(b) Except where otherwise specified in the customs laws, a favorable decision addressed to several
persons may be revoked only in respect of a person who fails to fulfill an obligation imposed under that decision.
(c) The person to whom the decision was addressed shall be notified of its revocation or amendment.
(d) Section 1235(c) shall apply to the revocation or amendment of the decision. However, in exceptional cases where the legitimate interests of the person to whom the decision was addressed so require, the Liberia Revenue Authority may defer the date on which revocation or amendment takes effect.

(a) The Customs Department shall, on request of an importer, exporter or other person with a justifiable cause, issue a binding decision on the tariff classification of goods, the origin of goods, or such other matters as the Commissioner General may prescribe by regulation.
(b) No binding decision shall be issued where the request-
(1) concerns a current or completed customs transaction;
(2) presents questions or transactions that are hypothetical in nature; or
(3) presents a question that is pending before a court of Liberia in which the Government of Liberia or any of its officers is a party.
(c) A decision shall be binding on the Liberia Revenue Authority, as against the recipient of the decision, only in respect of goods for which customs formalities are completed after the date on which the decision takes effect. The decision shall be binding on the recipient of the decision, as against the Liberia Revenue Authority, only with effect from the date on which he receives, or is deemed to have received, notification of such decision.
(d) The Commissioner General shall prescribe by regulation the validity periods of binding decisions;
provided, however, an origin decision shall be valid for a period of not less than three years from the
date on which the decision takes effect.
(e) The application of a binding decision to the transaction to which it is purported to relate is subject
to verification by the Liberia Revenue Authority of the facts incorporated in the decision letter, a
comparison of the transaction described therein to the actual transaction, and the satisfaction of any
conditions on which the decision was based.
(f) Notwithstanding anything contained in this Code, a binding decision shall be annulled where it is
based on inaccurate or incomplete information from the applicant.
(g) The Commissioner General shall by regulation prescribe the form, content and manner of submission of requests for binding decisions and any further measures for the implementation of this Section.

(a) Decisions Subject to Protest. This section applies to the following decisions of officers of the Liberia Revenue Authority—
(1) the assessment of customs duties, taxes or fees, including all underlying findings and determinations as to:
(A) the customs value of the goods
(B) the tariff classification of the goods
(C) the country of origin of the goods
(D) the rate and amount of import or export duties and taxes or fees assessed; or
(E) the person liable to pay the amount charged or the amount of his liability;
(2) the refusal to pay a claim for drawback;
(3) the refusal to refund customs duty under Section 1655 or Section 1656 of this Code; and
(4) a binding decision issued under Section 1238 of this Code.
(b) Right of Protest. Any -
(1) person whose liability to pay any customs duties, taxes, or fees is determined by, results from, or is or will be affected by a decision under this section, or
(2) person in relation to whom, or on whose application, a decision under this section has been made may submit a protest to the Liberia Revenue Authority to require its review of that decision.
(c) Time of Filing. A protest of a decision shall be filed with the Liberia Revenue Authority no later than 30 days after -
(1) the date the assessment notice, or amended assessment notice, under Section 1637 is served on
the person with respect to decisions described in paragraph (1) of subsection (a) of this Section, or
(2) the date the decision as to which protest is made is served on the person, in all other circumstances.
(d) Review. On receipt of a protest, the Liberia Revenue Authority shall review the protested decision and may either—
(1) confirm the decision; or
(2) modify or reverse the decision and take such further steps, if any, in consequence of the modification or reversal as it deems appropriate.
Review of a protest shall be undertaken by one or more officers or other persons as the Commissioner General shall designate who shall be independent of the officer who made the decision under protest.
(e) Deemed Confirmation. Where the Liberia Revenue Authority does not notify the protestant of their determination on the review within a period of 60 days from the date the protest was submitted, the Liberia Revenue Authority shall be assumed for the purposes of this section to have confirmed the decision that is being protested.
(f) Rights of Further Appeal. The protestant may appeal a decision of the Liberia Revenue Authority
under subsection (d), or a deemed confirmation under subsection (e), by notifying an appeal within 30 days of the date of such decision or deemed decision to either-
(1) the Board of Tax Appeals pursuant to Section 61 of this Act, and for such purposes the decision or deemed decision of the Liberia Revenue Authority shall be considered a determination of the
Commissioner General, or
(2) a court of competent jurisdiction.
(g) Obligation to Pay. The obligation to pay any customs duty, tax, or fee under this Code shall not be suspended by a protest made under this Section.
(h) Refund and Credit. If the protested decision is modified or reversed, the Liberia Revenue Authority shall
- if so requested in writing by the protesting taxpayer, credit the amount of any customs duty, taxes or fees found to have been collected in excess against the liability of the protesting taxpayer for future payment of such amounts, or

- recommend to the Minister that he remit or refund immediately any such amounts found to have
been collected in excess, or pay any drawback or refund found due.
(i) Finality of Decisions. Decisions under subsection (a) shall be final and conclusive upon all persons (including the government and any officer thereof) unless a protest is filed in accordance with this section, or unless an appeal against the Liberia Revenue Authority’s confirmation (or deemed confirmation) of the decision is taken pursuant to subsection (f) within the time prescribed by that subsection. When the decision on further appeal under subsection (f) becomes final, a copy of that decision shall be transmitted to the Liberia Revenue Authority which shall take action accordingly.
(j) Regulations. The Commissioner General shall by regulation adopt measures as necessary to implement this Sub-Chapter, including:
(1) the required form and content of a protest;
(2) the place or persons to whom a protest shall be addressed; and
(3) the conditions under which a protest may be amended.

As used in this Chapter:
(a) The term “customs broker” means any person granted a customs brokers license by the Liberia Revenue Authority under Section 1311.
(b) The term “bonded carrier” means any person granted a bonded carrier license by the Liberia Revenue Authority under Section 1321.
(c) The term “customs business” means those activities involving transactions with the Customs
Department concerning the declaration and release of goods, the tariff classification and valuation
of goods, and the payment of customs duties, taxes, or other charges assessed or collected by the
Customs Department upon goods by reason of their importation or exportation, or the refund,
remission, or drawback thereof. It also includes the preparation of documents or forms in any format and the electronic transmission of documents, invoices, bills, or parts thereof, intended to be filed with the Customs Department in furtherance of such activities, whether or not signed or filed by the preparer, or activities relating to such preparation, but does not include the mere electronic transmission of data received for transmission to the Customs Department.
(d) The term “customs controlled area” means any location or facility that is described by Section 1325 of this Code.

(a) Where the Liberia Revenue Authority intends to revoke or suspend a license issued under this Chapter, the licensee shall be notified and provided an opportunity to respond.
(b) If a response is filed, or the Liberia Revenue Authority determines that the revocation or suspension is still warranted, the Liberia Revenue Authority shall notify the licensee in writing of a hearing to be held within 5 business days, or at a later date if the licensee requests an extension and shows good cause therefore, before a qualified panel of the Liberia Revenue Authority as the Commissioner General may appoint for the hearing. If the licensee waives the hearing, or the licensee or his designated representative fails to appear at the appointed time and place, the appointed panel shall make findings and recommendations based on the record before the panel.
At the hearing, the licensee may be represented by counsel, and the hearing shall be conducted in
accordance with the Administrative Procedure Act.
(c) Except when a hearing is conducted directly by the Commissioner General under the provisions of subsection (b), in which event his determination therein shall be the final administrative determination, a licensee aggrieved by a determination made by a hearing officer pursuant to the provisions of subsection (b) may appeal to the Commissioner General for a final administrative determination by filing in the office of the Commissioner General within 10 days after receipt of notice of such determination a request for such final administrative determination.
An appeal to the Board of Tax Appeals may be taken by any licensee from any determination of the Commissioner General suspending or revoking a license in accordance with the provisions of Section 59.

No person may conduct customs business (other than solely on behalf of that person) unless that person holds a valid customs broker license issued by the Liberia Revenue Authority under Section 1311.

(a) The Liberia Revenue Authority may grant an individual a customs broker license only if that
individual is a citizen of Liberia. Before granting the license, the Liberia Revenue Authority may require an applicant to show any facts deemed necessary to establish that the applicant is of good moral character and qualified to render valuable service to others in the conduct of customs business. In assessing the qualifications of an applicant, the Liberia Revenue Authority shall conduct an examination to determine the applicant’s knowledge of customs and related laws, regulations and procedures, bookkeeping, accounting, and all other appropriate matters. The licensee must adhere to the rules, standards and code of conduct set by the Liberia Revenue Authority in order to maintain his license.
(b) The Liberia Revenue Authority may grant a customs broker license to any corporation, association, or partnership that is organized or existing under the laws of Liberia if at least one officer of the corporation or association, or one member of the partnership, holds a valid non-transferable customs broker license granted under subsection (a) of this Section at all times.
(c) A customs broker shall exercise responsible supervision and control over the customs business that it conducts and shall adhere at all time to the standards, rules and code of conduct established by the Liberia Revenue Authority.

Without prejudice to the application of the provisions on Customs decisions prescribed by Sub-Chapter D of this Code, the Liberia Revenue Authority shall revoke or suspend a license of any customs broker, if it is shown that the broker-
(a) has made or caused to be made in any report filed with the Liberia Revenue Authority, any statement which was, at the time and in light of the circumstances under which it was made, false or misleading with respect to any material fact, or has omitted to state in any such report any material fact which was required to be stated therein or failed to adhere to the standards, rules, and code conduct set by the Liberia Revenue Authority;
(b) has been convicted at any time after the filing of an application for the customs broker license of any felony or misdemeanor which the Liberia Revenue Authority finds—
(1) involved the importation or exportation of goods;
(2) arose out of the conduct of its customs business; or

(3) involved larceny, theft, robbery, extortion, forgery, counterfeiting, fraudulent concealment, embezzlement, fraudulent conversion, or misappropriation of funds;
(c) has violated any provision of the Liberia Revenue Code;
(d) has counselled, commanded, induced, procured, or knowingly aided or abetted a violation by any
other person of any provision of any of the customs laws;
(e) has knowingly employed, or continues to employ, any person who has been convicted of a felony,
without written approval of such employment from the Liberia Revenue Authority; or
(f) has, in the course of its customs business, with intent to defraud, in any manner willfully and knowingly deceived, misled or threatened any client or prospective client.

The failure of a customs broker that is licensed as a corporation, association, or partnership under Section 1311 to have, for any continuous period of 120 days, at least one officer of the corporation or association, or at least one member of the partnership, validly licensed under subsection (a) of that Section shall, in addition to causing the broker to be subject to any other sanction under this Code, result in the revocation by operation of law of its license.

The Commissioner General shall set minimum standards and prescribe regulations relating to the customs business of customs brokers as the Commissioner General considers necessary to protect importers and the revenue of Liberia and to carry out the provisions of this Section, including rules and regulations governing the licensing of customs brokers, the keeping of books, accounts and records by customs brokers, and documents and correspondence, and the furnishing by customs brokers of any other information relating to their customs business to the Liberia Revenue Authority .

No person may transport imported goods from one point to another within Liberia unless that person holds a valid bonded carrier license issued by the Liberia Revenue Authority under Section 1321; provided, however, that in places where no bonded carrier is reasonably available such goods may be transported other than by a bonded carrier under such regulations as the Commissioner General shall prescribe.

Under such regulations and subject to such terms and conditions as the Commissioner General shall prescribe—
(a) any common carrier of goods owning or operating a railroad, steamship, or other transportation line or route for the transportation of merchandise in Liberia,
(b) any contract carrier authorized to operate as such by any agency of Liberia, and
(c) any freight forwarder authorized to operate as such by any agency of Liberia, upon application and provision of a security, may be issued a license as a bonded carrier by the Liberia Revenue Authority.
A private carrier, upon application, may be licensed as a bonded carrier by the Liberia Revenue Authority, subject to regulations and, in the case of each applicant, to such special terms and conditions as the Commissioner General may prescribe to safeguard the revenue of Liberia with respect to the transportation of goods by such applicant.

Subject to such exemptions as the Customs Department may allow under Section 1328(d) of this Code, no area shall be used for the following purposes unless authorized by the Liberia Revenue Authority as a customs controlled area:
(a) the processing of any vessel or aircraft arriving in or departing from Liberia or the loading or unloading of goods onto or from such vessels or aircraft;
(b) the temporary storage of goods imported at a port of entry or exit and not yet released by the Customs Department, including any goods not yet declared in accordance with this Code (including holding such goods while they are awaiting examination) and any goods seized as liable to forfeiture;
(c) the embarkation, disembarkation or processing of persons arriving in or departing from Liberia; or
(d) as a customs warehouse.

An application for an area to be authorized as a customs controlled area may be made by the owner or occupier of, or person operating in, the area and shall be made in such form and shall contain such particulars as the Commissioner General may by regulation prescribe.

An applicant for an authorization to operate a customs controlled area shall be required to provide a guarantee to secure the Government against any loss or expense connected with or arising from the deposit, storage, or manipulation of goods in such area.

(a) Subject to the provisions on customs decisions set out in Sub-Chapter D of Chapter 12 of this Code, the Customs Department may grant or refuse an application for an authorization made under Section 1326, or revoke, amend or annul an issued authorization.
(b) Section 1301 of this Code shall apply, mutatis mutandis, to a decision of the Customs Department to revoke, amend or annul such authorizations.
(c) The grant of an authorization shall be subject to such terms, conditions, or restrictions as the Commissioner General shall prescribe by regulation and the payment by the applicant of the prescribed fee, if any.
(d) The authorization shall—
(1) specify the area in respect of which it is granted;
(2) specify the applicant as the authorized person; and
(3) specify the purpose or purposes described in subsections (a) to (d) of Section 1325 of this Code for which the area is authorized.
(e) Where, on an application for an area to be authorized as a customs controlled area, the Liberia Revenue Authority is of the opinion that it is not in the public interest or it is impracticable or unnecessary that the area should be authorized as a customs controlled area, the Liberia Revenue Authority may, in its discretion, consistent with regulation promulgated by the Commissioner General and under such conditions as it thinks fit, direct that the area need not be authorized as a customs controlled area.
(f) The Customs Department may authorize a customs warehouse for use by any person for the
warehousing of goods (public customs warehouse) or for the storage of goods by the authorized person only (private customs warehouse).
(g) A direction given under subsection (d) of this Section may be given in respect of the whole or any
specified part of the business carried on in the area, and shall exempt the area from such provisions of this Code as may be specified in the direction.

An authorization to operate a customs controlled area may be surrendered at any time by the authorized person by the giving of one month’s notice in writing to the Customs Department.

Where any authorization issued under Section 1328 of this Code is annulled, revoked, or surrendered, duty shall thereupon become due and payable on all goods within that area that are or were subject to the control of the Customs Department immediately prior to the annulment, revocation, or surrender, unless the Customs Department permits the goods to be removed to another customs controlled area or placed under a customs procedure.

The obligations and liabilities under this Code of an authorized person in respect of anything done or omitted to be done by the authorized person while authorized shall not be affected by the fact that the authorized person ceases to act as such nor by the fact that the authorization is annulled, revoked, or surrendered.

(a) The person authorized to operate of any customs controlled area authorized under this Code shall
provide and maintain without charge to the Government such operating areas, living accommodation
(where applicable) and office accommodation together with the necessary furniture, toilet facilities,
cleaning, general maintenance, electricity, air condition, Internet, equipment, tools and all other
facilities including warehouses and examination sheds that enable the Customs Department to carry out its function to the satisfaction of the Commissioner General.
(b) The person authorized to operate every customs controlled area shall store goods subject to the
control of the Customs Department in such manner and in such location as prescribed by regulation.

In such circumstances and for such period of time as may be prescribed, no charges shall be made by the person authorized to operate a customs controlled area for the reception or storage in that area of any imported goods at no cost to the Liberia Revenue Authority.

No officer, employee, agent, contractor or persons otherwise affiliated with the Liberia Revenue Authority shall own, in whole or in part, any place used as a customs warehouse or other customs controlled area or enter into any contract or agreement for the lease or use of any such place with a view to its subsequent use as a customs warehouse or other customs controlled area.

The person authorized to operate any customs controlled area shall keep records and submit such reports in the form and manner prescribed by regulation. The records must enable the Customs Department to supervise the customs controlled area in all respects and particularly with regards to the identification of goods placed therein, their customs status and their movements and the customs duties and taxes thereon and required domestic taxes.

The Commissioner General shall by regulation prescribe such measures as may be necessary for the establishment of customs controlled areas, to protect the revenue and interests of the Government in the conduct, management and operation of such areas, and in the withdrawal of and accounting for goods deposited therein.

(a) Except as may be provided by regulation, the person in charge of a vessel, aircraft or vehicle that
is due to arrive to Liberia from a place outside Liberia shall provide an advance declaration of the
following matters—
(1) the impending arrival of the vessel, aircraft or vehicle;
(2) its voyage;
(3) its crew;
(4) its passengers;
(5) a cargo declaration of all goods to be brought into Liberia, whether or not intended for discharge
within Liberia; and
(6) the port of entry or exit or other place at which the aircraft, vessel or vehicle will arrive.
(b) The owner or operator of the vessel, aircraft or vehicle referred to in subsection (a) of this Section,
or an agent of the owner or operator, may provide the information referred to in subsection (a) on behalf of the person in charge of the vessel, vehicle or aircraft.
(c) The Commissioner General shall by regulation adopt measures necessary for the implementation of this Section, which shall include-
(1) the form, content, and manner of submission of the declarations required by this Section;
(2) the time limits for submission of such declarations, and any exceptions or variations therefrom; and,
(3) the cases in which the requirement for the notifications set out in subsection (a) of this Section may be waived or adapted, and the conditions under which such notifications may be waived or adapted.

In adopting such measures, the Commissioner General may allow for variation to take into account different types of goods traffic, modes of transport, or economic operators, or international agreements which provide for special security arrangements.

(a) The person in charge of a vessel or an aircraft –
(1) that arrives to Liberia from a point outside Liberia; or
(2) that is carrying passengers or goods brought from a place outside Liberia and not yet cleared on
importation shall not cause or permit the vessel or aircraft to call or land at any place in Liberia other than a port of entry or exit which, in the case of vessels or aircraft to which Section 1400 applies, shall be the port of entry or exit declared by that person in accordance with that Section.
(b) Any person importing or concerned with importing any goods in a vessel or aircraft shall not bring the goods into Liberia at any place other than a port of entry or exit.
(c) The person in charge of any vehicle or vessel entering Liberia by land or inland waterway shall
proceed at once with his vehicle or vessel to the customs station nearest to the point at which he shall have crossed the border into Liberia by such approved routes as may be designated by the Liberia Revenue Authority.
(d) On application by the person in charge of a vessel, aircraft, or vehicle, the Customs Department may permit that person to bring the vessel or aircraft to a place other than a port of entry or exit, subject to such conditions (if any) as the Customs Department may specify.
(e) A vessel, aircraft or vehicle after arriving in Liberia shall not-
(1) depart from the port, place, or airport of arrival; or
(2) discharge any passenger until a declaration of arrival in accordance with Section 1403 of this Code has been made, unless authorized to do so by the Customs Department.

(a) Where, by reason of unforeseeable circumstances or force majeure, the obligations set out in Section 1401 cannot be met, the person bound by that obligation or any other person acting on that persons’ behalf shall inform the Customs Department of the situation without delay. Where the unforeseeable circumstances or force majeure do not result in total loss of the goods, the Customs Department shall also be informed of their precise location.
(b) The Customs Department shall determine the measures to be taken in order to permit customs controls of the vessel or aircraft and any goods thereon in the circumstances specified in subsection (a) and to ensure, where appropriate, that they are subsequently conveyed to a customs airport or customs port or other place designated or approved by the Liberia Revenue Authority.
(c) In the case of the circumstances described in subsection (a) of this Section, the person in charge of
the vessel or aircraft involved shall reimburse the Government at rates prescribed by regulation for the cost of providing the necessary attendance by the Customs Department and other relevant Government agencies including the cost of the compensation due to, and any expense incurred by, those authorities.

(a) Arrival by Sea or Air. Declaration of arrival of every vessel or aircraft entering Liberia from a place
outside Liberia shall be made by the person in charge of such vessel or aircraft, or his authorized agent, in the form and manner prescribed by regulation, to the Customs Department-
(1) at the customs port or airport of first arrival in Liberia; and
(2) at each subsequent customs port of call or airport at any time whilst it is carrying passengers or
goods brought from a place outside Liberia and not yet cleared on importation.
(b) Sea and Air Arrival: Time Limit. The declaration specified in subsection (a) shall be made-
(1) in the case of a ship, before
- the end of 24 hours (excluding any period that occurs on a Sunday or official holiday) after the ship’s arrival; or

- the issue of a Certificate of Clearance in respect of the ship and the port; whichever first happens; or
(2) in the case of an aircraft, before
- the end of 3 hours after the aircraft’s arrival; or
- the issue of a Certificate of Clearance in respect of the aircraft and the airport; whichever first happens.
(c) Arrival by Land or Inland Waterway. The person in charge of any vehicle or vessel entering Liberia
by land or inland waterway shall, immediately upon arrival to the customs station nearest to his point
of entry into Liberia-
(1) declare the arrival and
(2) present the vehicle or vessel, and all persons and goods (including baggage) on board, for inspection to the Customs Department.
(d) Obligations on Arrival. The master of a vessel, person in charge of a vehicle, or commander of an aircraft shall –
(1) present or submit to the Customs Department such information, data, documents, papers or manifests as prescribed by regulation;
(2) answer all questions relating to the vessel, aircraft or vehicle, the goods carried therein, or the crew and the voyage as may be put to him by the Customs Department; and
(3) comply with any direction of the Customs Department as to the movement of such conveyance within the port of entry or exit, and as to the unloading of goods or the disembarkation of crew or passengers.

Declaration of arrival under Section 1403 and advance declarations under Section 1400 shall not be required in case of the following vessels-
(a) vessels of war and public vessels not permitted by the law of the nations to which they belong to be employed in the transportation of passengers and goods by way of trade;
(b) vessels arriving in distress or for the purpose of taking on bunkers or other stores or of embarking
or disembarking seagoing laborers of Liberian citizenship for or from work abroad and which shall
depart within 24 hours of their arrival without having taken on board any passengers or goods other
than bunkers and stores; provided that the master shall report under oath to the Customs Department at the custom house the date and hour of arrival and intended departure, the quantity of bunkers and stores taken on board, and the number of Liberian citizens so embarked or disembarked; and
(c) tugs in the foreign trade when towing vessels which are required to report.

(a) No goods or baggage may be unloaded or landed from any vessel or aircraft required to declare
arrival under Section 1403 of this Code -
(1) prior to such declaration of arrival;
(2) other than at a customs controlled area authorized for that purpose;
(3) outside the official hours;
(4) without the permission of the Customs Department;
(5) other than for immediate deposit in a customs controlled area for temporary storage in the port
of arrival.
(b) The Customs Department, upon good cause being shown and subject to such conditions and restrictions as it sees fit to impose, may permit-
(1) goods to be unloaded elsewhere than at a port of entry or exit at any place designated by it;
(2) goods to be unloaded within a customs port into another vessel or at any mooring or place other than an authorized customs controlled area;
(3) unloading outside official hours; or,
(4) goods to be removed to, or deposited in, any place designated by it in that port.

(c) Subject to such conditions or restrictions as may be prescribed by regulation, the Customs
Department, upon application of the person in charge of the vessel or aircraft or an authorized agent
thereof, may permit goods or baggage to be unloaded from such vessel or aircraft before submission of the declaration of arrival.
(d) Goods unloaded from a vessel or aircraft shall remain at the place of unloading, or at any place to
which they have been allowed by the Commissioner for Customs to be removed after unloading, until a release or permit for their delivery has been issued by the Customs Department in accordance with the provisions of this Code.
(e) Except as otherwise allowed by the Commissioner for Customs, goods unloaded from an importing vessel into another vessel in a customs port shall forthwith be removed to and landed at a customs controlled area authorized for that purpose or other permitted place.

(a) The person in charge of a vessel or aircraft, or such person’s authorized agent, shall deliver to the
Customs Department an outturn report of all goods landed at a customs port of entry or exit from such vessel or aircraft.
(b) An outturn report shall-
(1) specify any goods included in a cargo declaration that have not been unloaded or, if there are no such goods, a statement to that effect; and
(2) specify any goods not included in a cargo declaration that have been unloaded or, if there are no such goods, contain a statement to that effect.
(c) Except as otherwise prescribed by regulation, an outturn report shall be submitted-
(1) in the case of goods unloaded from a vessel at customs port, not later than five days from the date of completion of discharge of a vessel in the customs port, and
(2) in the case of goods unloaded from an aircraft at a customs port of entry or exit, within 24 hours
after the time of the arrival of the aircraft to the port.
(d) If so requested by a customs officer, the person submitting the outturn report shall produce for
inspection copies of the relevant tallies taken at the time of landing.
(e) The Commissioner General shall by regulation adopt measures necessary for the implementation of this Section, which shall include-
(1) the form, content, and manner of submission of the outturn reports;
(2) any exceptions or variations from time limits for submission of such outturn reports; and,
(3) the cases in which the requirement for the outturn report may be waived or adapted and the
conditions for such waivers or adaptations.

The person who submits an advance cargo declaration shall be permitted on request to correct one or more of the particulars of that report after it has been submitted. However, no such correction shall be possible after any of the following events-
(a) the person has been informed by a customs officer that the goods will be examined;
(b) the Customs Department has established that the particulars in question are incorrect;
(c) the Customs Department has allowed the removal of the goods from the place of arrival; or
(d) the period for submission of an outturn report under Section 1406(c) has expired.

(a) Until such time that goods are placed under a customs procedure for which a goods declaration has been accepted, imported goods shall have the status of goods in temporary storage from the moment of arrival to Liberia. Such goods shall hereinafter be described as “goods in temporary storage.”
(b) The advance cargo declaration shall constitute the declaration for temporary storage.
(c) Goods in temporary storage shall be stored only in customs-controlled areas authorized for that
purpose.

(d) Goods in temporary storage shall be subject only to such forms of handling as are designed to ensure their preservation in an unaltered state without modifying their appearance or technical characteristics, provided, however, with the permission of the Customs Department, such goods may be examined or samples may be taken, in order that they may be assigned a customs procedure. Such permission shall be granted, on request, to the person authorized to place the goods under such procedure.

Subject to such conditions or restrictions as may be prescribed by regulation, any vessel or aircraft having on board goods duly reported to be destined for another Liberian port or a foreign port or place may, after the arrival of such vessel or aircraft under the provisions of this Sub-Chapter, proceed to such port or place of destination with the cargo so destined therefor, without unloading the same and without the payment of duty thereon.

(a) All goods destined for departure from Liberia shall be covered by a pre-departure declaration lodged or made available to the Customs Department at the customs office competent for the place where the goods leave Liberia before the goods are to be brought out of Liberia.
(b) The pre-departure declaration shall take the form of one of the following-
(1) where goods leaving Liberia are placed under a customs procedure for the purpose of which a goods declaration is required, the appropriate goods declaration; or
(2) an exit declaration as prescribed by regulation in other cases. The provisions of Chapter 15A of this Act shall apply to such exit declaration mutatis mutandis.
(c) The Commissioner General shall by regulation specify-
(1) the cases in which, and the conditions under which, goods leaving Liberia are not subject to a pre-departure declaration;
(2) the conditions under which the requirement for a pre-departure declaration may be waived or adapted;
(3) the deadline by which the pre-departure declaration is to be lodged or made available before the goods are brought out of Liberia, and any variation or exceptions to such deadlines;
(4) the competent customs office at which the pre-departure declaration is to be lodged or made
available and where customs controls are to be carried out.

(a) Goods leaving Liberia shall be subject to exit formalities which shall, as appropriate, include the
following-
(1) the repayment or remission of import duties or the payment of export refunds;
(2) the collection of export duties and taxes;

(3) the collection of other charges or fees, as provided for under relevant laws relating to the collection of those charges;
(4) the application of prohibitions and restrictions applicable to export of goods as well as any nontariff legal measures in force governing international trade.
(b) If required by the Customs Department, the exporter shall give security to the satisfaction of the
Customs Department that the goods will be duly shipped and exported and discharged at the declared destination within such time as the Customs Department may prescribe or, in the case of goods for use as stores, will be so used, or that they will be otherwise accounted for to the satisfaction of the Customs Department.

Except as otherwise allowed under the customs laws, no vessel or aircraft shall depart from any custom port or customs airport at which it commences, or at which it touches during a voyage to an eventual destination outside Liberia, until clearance of the vessel or aircraft for that departure has been obtained from the Customs Department at that port.

Except as otherwise authorized by the Customs Department, before any certificate of clearance is granted to the person in charge of a vessel or aircraft to which Section 1417 applies, that person, or his authorized agent, must-
(a) make entry outwards by delivering to the Customs Department, at the customhouse at or nearest
to the place of departure, a notice of intended departure in such form and manner and containing such particulars as prescribed by regulation;
(b) answer all such questions relating to the vessel or aircraft, the goods carried therein, the crew, the
passengers and the voyage or flight and any other relevant matter as may be put to him by the Customs Department;
(c) produce any other documents required by a proper customs officer relating to the conveyance or its passengers, crew, cargo, stores or intended voyage or journey; and
(d) comply with all requirements in this or any other law of Liberia concerning the conveyance and its
passengers, crew, cargo, stores and intended voyage or flight.

(a) Except as otherwise allowed under the customs laws, no goods may be taken aboard an aircraft, or loaded or made waterborne for loading into a vessel, for exportation or use as stores for use on a voyage or flight to a place outside Liberia-
(1) other than at a customs controlled area authorized for that purpose;
(2) before the vessel has been entered outwards;
(3) until a pre-departure declaration has been made for the goods;
(4) outside official hours; or
(5) without the permission of an officer.
(b) The Customs Department, upon good cause being shown and subject to such conditions and
restrictions as they see fit to impose, may permit goods and stores of the kind referred to in subsection (a) of this Section to be loaded, or made waterborne for loading, in a customs port other than at an authorized customs controlled area at a place designated by them.

The Customs Department shall be immediately notified by the exporter if any goods released by the Customs Department for exit under a pre-departure declaration were not duly loaded on the designated vessel or aircraft.

Except as otherwise allowed under the customs laws, no goods which have been placed on board an aircraft or vessel for exportation or use as stores on a flight or voyage to a place outside Liberia shall be unloaded therefrom without the permission of the Customs Department.

(a) Save as permitted under the customs laws-
(1) no person shall depart on a voyage or flight to a place outside Liberia from any place in Liberia
other than a customs port or customs airport;
(2) no passengers or goods shall be taken on board a vessel or aircraft for such a voyage or flight
from any place other than a customs port or customs airport; and
(3) the person in charge of the vessel or aircraft engaged in a voyage or flight from a customs port or customs airport to a place outside Liberia shall not cause or permit the vessel or aircraft to call or land at any place in Liberia other than a customs port or airport specified in the application for the clearance.
(b) The Customs Department, upon good cause being shown and subject to such conditions and
restrictions as they see fit to impose, may permit a vessel to load goods for exportation or as stores
for use on a voyage to an eventual destination outside Liberia other than in a customs port at a place
designated by them.
(c) The Minister in charge of the agency responsible for the direction of civil aviation in Liberia may,
after consultation with the Commissioner General or Commissioner General‘s designate, who shall be the Commissioner for Customs, and the other Government agencies concerned with the arrival and departure of aircraft, permit an aircraft to arrive from, or depart to, a place outside Liberia other than a customs airport at a place designated by him.
(d) In such cases, the operator or commander of the aircraft shall reimburse the Government at rates
prescribed by regulation for the cost of providing such facilities, including the compensation due to, and the expenses incurred by, the Customs Department and other Government agencies concerned.

(a) For the purpose of securing compliance with any provisions of the customs laws or any other
enactment relating to the importation or exportation of goods, the Customs Department, may, on good cause being shown, at any time, refuse clearance of any vessel or aircraft and, where clearance has been granted, at any time whilst the vessel is within the limits of a customs port the aircraft is on the ground at the place of departure demand that the clearance be returned to it.
(b) Any such demand may be made orally or in writing to the person in charge of the vessel or aircraft and if made in writing may be served by-
(1) delivering it to him personally;
(2) leaving it on board the vessel or aircraft with the person appearing to be in charge thereof; or,
(3) delivering it to the agent of the vessel or aircraft at the port of clearance.
(c) Where a demand for the return of a clearance is made as aforesaid, the clearance shall forthwith
become void.

Not later than five working days from the date of clearance of a vessel from a customs port or other place approved by the Commissioner General for a voyage to an eventual destination outside Liberia, the master or his authorized agent shall deliver to the Customs Department , at the customhouse at or nearest to the port or place of departure, a declaration and a manifest in such form and manner and containing such particulars as prescribed by regulation of all goods loaded into vessel for exportation at that port or place.

Subject to such conditions and restrictions as the Commissioner General sees fit to impose, an aircraft may-
(a) be cleared outwards and embark passengers and load goods and stores at a customs airport for a flight via another customs airport in Liberia to an eventual destination outside Liberia;

(b) be cleared outwards and embark passengers and load goods for exportation or as stores for use thereon for a flight to an eventual destination outside Liberia, notwithstanding that the aircraft is continuing its inward flight to another customs airport in Liberia and is carrying passengers and goods brought from a place outside Liberia and not yet cleared on importation; or,
(c) take aboard passengers and goods at a customs airport for carriage to another customs airport in Liberia notwithstanding that the aircraft-
(1) is carrying passengers and goods brought in that aircraft from a place outside Liberia and not yet cleared on importation; or
(2) has been cleared outwards and is carrying passengers and goods on a flight to an eventual destination outside Liberia;
provided that such internal carriage of passengers and goods shall not contravene any restriction on such carriage under any provision of the law relating to civil aviation.

(a) Subject to Section 1431, any ship that is engaged in the trade of carrying goods coastwise between places in Liberia shall for the purposes of this Code be a coasting ship.
(b) Subject to Section 1431, no goods not yet declared on importation and no goods for exportation shall be carried in a ship engaged in the trade of carrying goods coastwise.
(c) The Commissioner General may by regulation specify what trade by water between places in Liberia is or is not to be deemed to be carrying goods coastwise.

The Customs Department, subject to such conditions and restrictions as they see fit to impose, may-
(a) permit goods brought by an importing vessel to some place in Liberia but consigned to and intended to be delivered at some other place in Liberia to be transshipped before due declaration of the goods has been made to another ship for carriage coastwise to that other place.
(b) where any ship has begun to load goods at any place in Liberia for exportation or as stores for use on a voyage to an eventual destination outside Liberia and is to go to any other place to complete loading, permit that ship to carry other goods coastwise until she has completed the loading.
(c) permit a ship to carry goods coastwise notwithstanding that the ship is carrying goods brought
therein from some place outside Liberia and not yet declared on importation; provided however such
ship shall not be considered a coasting ship under this Sub-Chapter but shall be subject to the reporting obligations of Sub-Chapter A of Chapter 14 (which relates to arrival of vessels to the customs territory).

(a) Subject to the provisions of this Section and except as the Commissioner General by regulation may permit, before any coasting ship departs from any port the master thereof shall deliver to the Customs Department an account in such form and manner and containing such particulars as the Commissioner General shall by regulation direct. Such account, when signed by the Customs Department, shall be the clearance of the ship from that port and the pass for any goods to which the account relates.
(b) The Customs Department, subject to such conditions as it deems fit to impose, may grant a general authorization for clearance in respect of any coasting ship and any goods carried therein.
(c) Any such general authorization for clearance may be revoked by the Customs Department by notice in writing delivered to the master or the owner of the ship or to any member of the crew on board the ship.

If in the case of any vessel which is carrying goods coastwise-
(a) any goods are taken on board or removed therefrom at sea or any place outside Liberia; or
(b) except for some unavoidable cause, the vessel touches at any place outside Liberia or deviates from its voyage; or
(c) the vessel touches at any place outside Liberia the master or other person in charge shall report the fact to the Customs Department at the first place in Liberia at which the vessel arrives thereafter.

The Commissioner General may make regulations as to the carriage of goods coastwise -
(a) regulating the loading and unloading of the goods; and
(b) requiring the keeping and production by the master of a coasting ship of such record of the cargo
carried on that ship as may be prescribed in the regulations.

(a) Persons Arriving other than by Conveyance. Except as otherwise provided by law or by such
regulations as the Commissioner General may prescribe, persons arriving in Liberia other than by
vessel, vehicle, or aircraft shall—
(1) enter Liberia only at a port of entry or exit designated by the Commissioner General; and
(2) immediately—
(A) report the arrival, and
(B) present themselves, and all articles accompanying them for inspection; to the Customs Department at the appropriate customs controlled area designated for that port of entry or exit.
(b) Persons Arriving by Reported Conveyance. Except as otherwise authorized by the Commissioner
General, passengers and crew members aboard a conveyance the arrival in Liberia of which was made
or reported in accordance Section 1403 of this Code, or in accordance with applicable regulations, shall remain aboard the conveyance until authorized to depart the conveyance by the appropriate officer of the Customs Department. Upon departing the conveyance, the passengers and crew members shall immediately report to the designated customs controlled area with all articles accompanying them.
(c) Persons Arriving by Unreported Conveyance. Except as otherwise authorized by the Commissioner
General, persons aboard a conveyance the arrival in Liberia of which was not made or reported in
accordance with the law or regulations referred to in subsection (b) of this Section shall immediately
notify an officer of the Customs Department of and report their arrival, together with appropriate
information concerning the conveyance on or in which they arrived, and present their property for
customs examination and inspection.
(d) Departure from Customs Controlled Area. Except as otherwise authorized by the Commissioner
General, any person required to report to a customs controlled area under subsection (a), (b), or (c) of
this Section may not depart that area until authorized to do so by the Customs Department.

(a) Except as otherwise allowed under the customs laws, any person entering Liberia shall, at such place and in such manner as prescribed by regulation, declare anything contained in his baggage or carried with him which—
(1) he has obtained outside the Liberia; or
(2) being imported goods, he has obtained in Liberia without payment of duty or tax, and in respect of which he is not entitled to exemption from duty under the customs laws.
(b) Any person entering or leaving Liberia shall answer such questions as the Customs Department may put to him with respect to his baggage and anything contained therein or carried with him, including any currency or bearer negotiable instruments, and shall, if required by the Customs Department, produce that baggage and any such thing for examination at such place as the Commissioner General by regulation may direct, and shall not depart from that place or remove any baggage or article therefrom without the permission of the Customs Department .
(c) Where the journey of a person arriving by air in Liberia is continued or resumed by air to a destination in Liberia which is not the place where he is regarded for the purposes of this Section as entering the Liberia, subsections (a) and (b) of this Section shall apply in relation to that person on his arrival at that destination as they apply in relation to a person entering the Liberia.

(a) Any person who enters or leaves Liberia with currency or bearer negotiable instruments contained
in his baggage or carried with him in an amount equal to or above 500,000 dollars shall declare such
currency or bearer negotiable instruments.
(b) A declaration under this section shall be made at the time and place the Commissioner General shall by regulation prescribe, and shall contain the following information to the extent the Commissioner General so prescribes-
(1) the legal capacity in which the person filing the report is acting;
(2) the origin, destination, and route of the monetary instruments;
(3) when the monetary instruments are not legally and beneficially owned by the person transporting
the instruments, or if the person transporting the instruments personally is not going to use them, the identity of the person that gave the instruments to the person transporting them, the identity of the person who is to receive them, or both;
(4) the amount and kind of monetary instruments transported;
(5) additional information.

(a) No goods may be imported into or exported from Liberia by means of a pipeline other than through a pipeline approved for that purpose by a written decision of the Commissioner General and any such pipeline shall be referred to as an “approved pipeline”.
(b) Any approval made under this Section may be revoked or amended by decision of the Commissioner General.
(c) The Regulation(s) shall prescribe the conditions under which goods may be imported or exported by an approved pipeline.
(d) Section 1235 to 1237 shall apply to decisions made by the Commissioner General under this Section.

(a) Imported goods arriving to Liberia shall be placed under a customs procedure for-
(1) Home use;
(2) Temporary Admission;
(3) Customs Warehouse;
(4) Free Zone;
(5) Transit;
(6) Transshipment;
(7) Inward Processing; or
(8) Stores.
(b) Domestic goods destined for departure from Liberia shall be placed under a customs procedure for exportation or stores.
(c) All goods intended to be placed under a customs procedure shall be covered by a goods declaration prescribed for the particular procedure.
(d) Except as otherwise provided, the declarant shall be free to choose the customs procedure under
which he wishes to place the goods, under the conditions for that procedure, irrespective of their nature or quantity, or their country of origin, consignment or destination.

(a) Any person having the right to dispose of the goods shall be entitled to act as declarant.
However, where acceptance of a goods declaration imposes particular obligations on a specific person, the declaration must be made by that person or by his customs broker.
(b) When a customs broker acts on behalf of a person, the broker shall so indicate in the declaration, and that represented person shall be taken as the declarant.
A person who fails to state that he is acting as a customs broker or who states that he is acting as a
customs broker without being empowered to do so shall be deemed to be acting in his own name and on his own behalf.
(c) The declarant shall be established in Liberia. However, the following declarants shall not be required to be established within Liberia:

(1) persons who lodge a declaration for transit or temporary admission;
(2) persons who declare goods occasionally, provided that the Customs Department deems this to be justified.
(d) The Commissioner General may by regulation specify cases and conditions under which the requirement of establishment in Liberia set out in subsection (c) may be waived.

(a) Goods declarations shall contain all the particulars necessary for application of the provisions
governing the customs procedure for which the goods are declared and shall be signed.
(b) The Commissioner General shall by regulation adopt measures for implementation of this Section.

(a) The supporting documents required for application of the provisions governing the customs procedure for which the goods are declared shall be made available to the Customs Department at the time when the declaration is lodged.
However, upon request by the declarant, the Customs Department may allow those documents to be
made available after release of the goods.
(b) When a goods declaration is lodged by means of an electronic record, the Customs Department may accept, instead of the lodging of those documents, access to the relevant data in the economic operator’s computer system.
(c) The Commissioner General shall by regulation adopt measures for the implementation of this Section.

(a) The Customs Department shall, subject to regulations prescribed under subsection (b), allow any
person to have goods placed under a customs procedure on the basis of a provisional or incomplete
declaration which may omit certain of the particulars and supporting documents referred to in Section 1502 and Section 1503, respectively.
(b) The Commissioner General shall by regulation prescribe the conditions under which a provisional
or incomplete declaration referred to in subsection (a) of this Section will be allowed, the specifications to which such declarations must correspond, and any other measures necessary for the implementation of this Section.

(a) Except as the Commissioner General may otherwise prescribe by regulation, in the case of a provisional or incomplete declaration pursuant to Section 1504, the declarant shall furnish a supplementary declaration containing the further particulars necessary to complete the goods declaration for the customs procedure concerned.
(b) The supplementary declaration may be of a general, periodic or recapitulative nature.
(c) The supplementary declaration and the provisional or incomplete declaration referred to in Section 1504 shall be deemed to constitute a single, indivisible instrument taking effect on the date on which the provisional or incomplete declaration is accepted in accordance with Section 1511.

(a) All goods imported into Liberia must be placed under a customs procedure within 14 days from the date of arrival.
Where circumstances so warrant, the Customs Department may set a shorter period or authorize an
extension of the period referred to in this subsection.
(b) A declaration shall be lodged during official hours with the Customs Department at the port of entry serving the customs controlled area where the goods are to be released for home use or other customs procedure.
The Customs Department on justified request may allow for submission of the goods declaration outside official hours.
(c) A declaration covering goods to be imported into Liberia may be lodged before the arrival of the
goods to Liberia provided that the goods have already been loaded on board the vessel, aircraft, or
vehicle transporting those goods to Liberia.

(a) Declarations which comply with the conditions set out in this Chapter and regulations issued by
the Commissioner General pursuant to subsection (c) shall be accepted by the Customs Department
immediately.
(b) The date of acceptance of the goods declaration by the Customs Department shall, except where
otherwise provided, be the date to be used for the application of the provisions governing the customs procedure for which the goods are declared and for all other import or export formalities.
(c) The Commissioner General shall by regulation specify detailed rules for the implementation of this
Section.

(a) The declarant shall, at his request, be permitted to amend one or more of the particulars of the
declaration after the declaration has been accepted by the Customs Department. The amendment shall not render the declaration applicable to goods other than those which it originally covered.
(b) No such amendment shall be permitted where it is requested after any of the following events-
(1) the Customs Department has informed the declarant that they intend to examine the goods;
(2) the Customs Department has established that the particulars in question are incorrect; or

(3) except as may be otherwise provided by regulation, the Customs Department has released the
goods.

(a) The Customs Department shall, at the request of the declarant, invalidate a declaration already
accepted in the following cases-
(1) where it is satisfied that the goods are immediately to be placed under another customs procedure;
(2) where it is satisfied that, as a result of special circumstances, the placing of the goods under the
customs procedure for which they were declared is no longer justified.
However, where the Customs Department has informed the declarant of their intention to examine
the goods, a request for invalidation of the declaration shall not be accepted before the examination
has taken place.
(b) The declaration shall not be invalidated after the goods have been released.

(a) With the objective of simplifying and expediting the release thereof, the Commissioner General
may by regulation vary the requirements in this Code for the declaration, verification and release of the following goods but is not authorized to vary the amount of customs duty payable -
(1) Goods, where -
(A). the aggregate value of the shipment does not exceed an amount specified by the Commissioner General by regulation, but not more than 2,500 dollars; or
(B). different commercial facilitation and risk considerations that may vary for different classes or kinds of goods or different classes of transactions may dictate;
(2) Goods damaged during the voyage by fire or through marine casualty or any other cause, without
fault on the part of the shipper;
(3) Goods recovered from a wrecked or stranded vessel;
(4) Personal and household effects not imported in pursuance of a purchase and not intended for sale;
(5) Goods sent by person abroad as gift to persons in Liberia;
(6) Articles carried on the person or contained in the baggage of a person arriving in Liberia;
(7) Tools of trade of a person arriving in Liberia;
(8) Personal effects of citizens of the Republic of Liberia who have died abroad;
(9) Commercial means of transport eligible for temporary admission or re-importation in the same state;
(10) Live animals and perishable goods; and
(11) Goods transported by express consignment operators.
(b) Such modified declaration, verification and release processes may include, without limitation, use of verbal declarations, reduced data requirements and simplified forms, or use of a commercial document in place of the customs declaration.

(a) The Customs Department shall allow authorized persons use of simplified customs formalities and controls, which may include-
(1) release of the goods on the provision of the minimum information necessary to identify the goods and permit the subsequent completion of the final goods declaration;
(2) conducting customs formalities at the declarant’s premises or another place authorized by the
Commissioner General;
(3) allowing a single goods declaration for all imports or exports in a given period where goods are
imported or exported frequently by the same person;
(4) use of the authorized person’s commercial records to self-assess their duty and tax liability and, where appropriate, to ensure compliance with other customs laws; or
(5) allowing the lodgement of the goods declaration by means of an entry in the records of the
authorized person to be supported subsequently by a supplementary declaration.
(b) The Commissioner General shall by regulation adopt measures necessary for implementation of this Section, including rules in respect of the following:
(1) the granting of any authorizations referred to in subsection (a);
(2) the cases in which review of the authorizations is to be carried out and the conditions under
which their use is to be monitored by the Liberia Revenue Authority ;
(3) the conditions under which the authorizations are granted;
(4) the conditions under which a person may be authorized to carry out certain customs formalities
which should in principle be carried out by the Customs Department, including the self-assessment
of import and export duties, and to perform certain controls under supervision by the Customs
Department;
(5) the conditions under which the authorizations may be suspended or revoked;
(6) the specific roles and responsibilities of the competent customs officers involved, particularly in
respect of the controls to be applied; and
(7) the form of, and any time limit for, the completion of formalities.
(c) Where an international treaty or agreement to which Liberia is a party allows simplified customs
formalities and controls provided under this Section to be provided to persons established in a country or territory other than Liberia, the Liberia Revenue Authority, shall grant such benefits to such persons if the Commissioner General determines that such persons have the status of an authorized person under the relevant legislation of that foreign country or territory.

The Customs Department may, for the purpose of verifying the accuracy of the particulars contained in a goods declaration which it has accepted,-
(a) examine the declaration and all of the supporting documents;
(b) require the declarant to present other documents;
(c) examine the goods;
(d) take samples for analysis or for detailed examination of the goods.

(a) Transport of the goods to the places where they are to be examined and where samples are to be taken, and all the handling necessitated by such examination or taking of samples, shall be carried out by or under the responsibility of the declarant. The costs incurred shall be borne by the declarant.
(b) The declarant shall have the right to be present or represented when the goods are examined and when samples are taken. Where the Customs Department has reasonable grounds for so doing, it may require the declarant to be present or represented when the goods are examined or samples are taken or to provide them with the assistance necessary to facilitate such examination or taking of samples.
(c) Samples shall be taken only where deemed necessary by the Customs Department to establish the tariff description or value of goods or to ensure the application of other provisions of laws of Liberia.
Samples drawn shall be as small as necessary to conduct the examination or analysis.
(d) Provided that samples are taken in accordance with the customs laws, the Liberia Revenue Authority shall not be liable for payment of any compensation in respect thereof but shall bear the costs of its analysis or examination.
(e) Where the results of the test or examination of the sample are adverse to the declarant, the Liberia Revenue Authority , may, on request of the declarant, conduct a second test or examination of the goods and, if appropriate, may accept the results of such test for purposes of verification of the customs declaration: provided that such second test or examination shall be permitted only if the goods have not been released or that, if they have been released, the declarant proves that they have not been altered in any way.
(f) The Commissioner General may authorize any laboratory to conduct tests or examinations of
imported goods for any purposes under this Code. Designation of such laboratories shall be subject to prior accreditation and supervision by the Customs Department in accordance with such regulations and procedures as the Commissioner General may prescribe. The Liberia Revenue Authority shall ensure the publication of the name and address of any such authorized laboratory.

Where, in respect of the same goods, controls other than customs controls are to be performed by Government authorities other than the Customs Department, the Customs Department shall, in close cooperation with those other authorities, endeavor to have those controls performed wherever possible at the same time and place as customs controls, with the Customs Department having the coordinating role in achieving this.

(a) Where only part of the goods covered by a goods declaration is examined, or samples are taken, the results of the partial examination, or of the analysis or examination of the samples, shall be taken to apply to all the goods covered by the same declaration.
(b) However, the declarant may request a further examination or sampling of the goods if he considers that the results of the partial examination, or of the analysis or examination of the samples taken, are not valid as regards the remainder of the goods declared. The request shall be granted, provided that the goods have not been released or that, if they have been released, the declarant proves that they have not been altered in any way.
(c) For the purposes of subsection (a), where a goods declaration covers two or more items, the particulars relating to each item shall be deemed to constitute a separate declaration.
(d) The Commissioner General shall, by regulation, adopt measures specifying he procedure to be
followed in the event of divergent results of examinations pursuant to subsection (a) of this Section.

Whenever goods liable to different rates of duty are so packed or commingled that the quantity or value of each class or description of goods cannot readily be ascertained on examination thereof by an officer, then the whole of the contents of the container or lot in which the goods are so packed or commingled shall be subject to the highest rate of duty applicable to any part thereof:
provided that the declarant may at his own risk and expense segregate the goods in such a manner that the classification, quantity and value of each class or description of goods may be properly ascertained.

(a) The results of verifying the goods declaration shall be used for the application of the provisions
governing the customs procedure under which the goods are placed.
(b) Where the goods declaration is not verified, subsection (a) shall apply on the basis of the particulars contained in the declaration.

(a) The Customs Department or, where appropriate, persons authorized to do so by the Customs
Department, shall take the measures necessary to identify the goods where identification is required in order to ensure compliance with the provisions governing the customs procedure for which those goods have been declared.
(b) Means of identification affixed to the goods or means of transport shall be removed or destroyed
only by the Customs Department or, where they are authorized to do so by the Customs Department, by persons, unless, as a result of unforeseeable circumstances or force majeure, their removal or destruction is essential to ensure the protection of the goods or the means of transport.

(a) Without prejudice to Section 1531, goods declared shall be released as soon as the Customs
Department has examined them or decided not to examine them in accordance with regulation, provided that-
(1) the due amount of import or export duties and taxes, fees and penalties, if applicable, have been
fully paid;
(2) no offence has been found;
(3) the import or export license or any other documents required have been acquired; and
(4) all permits and clearances have been acquired.
(b) If the Customs Department is satisfied that in accordance with regulations, the declarant will
subsequently accomplish all the formalities in respect of clearance it shall release the goods, provided
that the declarant submits a provisional or incomplete declaration pursuant to Section 1504 of this Act, and that a guarantee issued to the satisfaction of the Commissioner General as defined in regulation has been furnished to ensure collection of any applicable duties and taxes.
(c) When the Customs Department decides that it requires laboratory analysis of samples, detailed
technical documents or expert advice, it shall release the goods before the results of such examination are known, provided that any security required in accordance with regulation has been furnished and provided it is satisfied that the goods are not subject to prohibitions or restrictions.

(a) Where the placing of goods under a customs procedure gives rise to a customs liability, the release of the goods shall be conditional upon the payment of the amount of import or export duties and taxes corresponding to the customs liability or the provision of a guarantee as defined by regulation to cover that liability.
(b) Where, pursuant to the provisions governing the customs procedure for which the goods are declared, the provision of a guarantee is required, those goods shall not be released for the customs procedure in question until such guarantee is provided.

(a) Imported goods may, with the prior permission of the Liberia Revenue Authority and provided that no offense has been detected, be abandoned to the Government by the declarant or by the owner or person who has custody of the goods, or destroyed or rendered commercially valueless under control of the Liberia Revenue Authority. Any costs involved shall be borne by the person concerned.
(b) Imported goods shall be considered abandoned to the Government where the customs formalities necessary to place the goods under a customs procedure are not initiated within 30 days after date of arrival to Liberia.

(a) Subject to such regulations as the Commissioner General shall prescribe, the Liberia Revenue
Authority shall take any necessary measures, including seizure and forfeiture, sale at public auction or destruction, to dispose of goods in the following cases-
(1) where the customs formalities necessary to place the goods under a customs procedure are not
initiated within the period prescribed by this Code.
(2) where the goods cannot be released for any of the following reasons:
(A). it has not been possible, for reasons attributable to the declarant, to undertake or continue
examination of the goods within the period prescribed by the Liberia Revenue Authority;
(B) the documents which must be produced before the goods can be placed under, or released for, the customs procedure requested have not been made available;
(C) payments or a guarantee which should have been made or provided in respect of import or
export duties and taxes, as the case may be, have not been made or provided within the period
prescribed;
(D) they are subject to prohibitions or restrictions;
(3) where the goods have not been removed within 5 days after their release;
(4) where, after their release, the goods are found not to have fulfilled the conditions for that release;
(5) where goods are abandoned to the Government in accordance with Section 1535.
(b) The Customs Department, at the risk and expense of the declarant or, where applicable, the owner or person who has custody of the goods, shall transfer the goods in question to a customs controlled area or such other place under supervision of the Customs Department as it may designate.
(c) The surplus of the proceeds of a sale held under this Section, after the payment of storage charges, expenses, import or export duties and taxes, fees, penalties and other charges, and the satisfaction of any lien for freight, charges or contribution in general average, shall be deposited in the consolidated fund and available for appropriation by the Legislature for general purposes of the Government if claim therefore is not filed within ten days from the date of sale. The sale of such goods shall exonerate the master of any vessel, the commander of any aircraft or the person in charge of any vehicle in which the goods were imported from all claims of the owner thereof, who, nevertheless, on due proof of his interest as owner, shall be entitled to receive the amount of any surplus of the proceeds of sale less a ten percent charge for Customs handling.
(d) The computation of import or export duties and taxes, fees or other charges for the purposes of sale at auction under this Section shall be at the rate or rates applicable at the time the goods became subject to such sale.

(a) Imported goods intended to be put on the Liberian market or intended for private use or consumption within Liberia shall be placed under the customs procedure for home use.
(b) Release for home use shall entail the following-
(1) payment of any import duties and taxes due;
(2) payment, as appropriate, of other charges or fees, as provided for under relevant laws relating to
the collection of those charges or fees;
(3) compliance with any trade defense measures and any prohibitions and restrictions, insofar as they do not have to be applied at an earlier stage; and
(4) completion of the other formalities specified for the importation of the goods.
(c) Goods released for home use may be disposed of without Customs restriction, and shall confer on
imported goods the customs status of domestic goods.

(a) Whenever goods, whether originating in Liberia or not, of a kind chargeable with customs duties
are re-imported into Liberia after exportation therefrom and declared for home use, such goods shall
be exempted from such duty and taxes on such re-importation if it is shown to the satisfaction of the
Customs Department -
(1) that such goods had not been imported prior to their exportation; or
(2) that such goods had been imported prior to their exportation and were not at the time of such
importation liable to customs duties; or
(3) that such goods had been imported prior to their exportation and that all customs duties with
which they were chargeable on such importation had been duly paid and either no drawback of
duties has been paid on such exportation or all drawbacks so paid has been repaid to the Liberia
Revenue Authority; and
(4) that such goods remain in the same state in which they were exported.
(b) This Section shall not apply to goods in the manufacture or production of which there has been used any imported component which, if it had been imported at the date of reimportation of the goods, would be chargeable with a duty of customs, unless it is shown to the satisfaction of the Customs Department that-
(1) no duty was chargeable on such component at the time of its original importation, or that any such duty then chargeable had been paid; and
(2) no drawback of any such duty was paid on exportation of the goods or that any such drawback has been repaid to the Liberia Revenue Authority.

(c) Goods which have been imported and exported by way of transit or transshipment or temporarily
imported without payment of duty with a view of their re-exportation only shall not be deemed to have been imported or exported for the purpose of subsections (a) and (b) of this Section.

(a) Whenever goods which are of a kind chargeable on importation into Liberia with customs duties are exported and are subsequently re-imported after having been subjected to any process (whether of repair or further manufacture) outside Liberia and would, if they had not been subjected to such process, be exempted from duty on such re-importation then in every such case-
(1) if the form or character of such goods has, in the opinion of the Customs Department, been
substantially changed by such process, duty shall be charged on the full value of such goods on
importation;
(2) if the form or character of such goods has, in the opinion of the Customs Department not been
substantially changed by such process duty shall be charged only on the amount by which in the
opinion of the Customs Department the value of the goods at the time of exportation was increased
by subjection to process;
(3) when computing the amount by which the value of the goods has been increased by subjection to
process, the Customs Department, if it thinks fit, may fix the amount by reference to the sum which is shown to its satisfaction to have been paid for the processing of such goods.
(b) Photographic and cinematographic film exposed in Liberia and developed or printed abroad shall be exempt from duty on importation.
(c) Nothing in this Section shall operate to effect in any way a legal exemption from specified customs duties conferred by law on the importation into Liberia of goods which have been exported therefrom for the purpose of being subjected to and have been so subjected to, any process, outside Liberia for which such exemption is allowed.

(a) Under the temporary admission procedure, goods may be imported into Liberia conditionally
relieved totally or partially from payment of import duties, taxes and trade defense levies; such goods
must be imported for specific purpose and must be intended for re-export within a specified period and without having undergone any change except normal depreciation due to the use made of them. Such goods shall be subject to Customs User Fee consistent with regulation.
(b) The temporary admission procedure may only be used if the following conditions are met-
(1) the goods are not intended to undergo any change, except normal depreciation due to the use
made of them;
(2) it is possible to ensure that the goods placed under the procedure can be identified, except where,
in view of the nature of the goods or of the intended use, the absence of identification measures is not liable to give rise to any abuse of the procedure;
(3) unless otherwise provided for in the customs laws, provision of a guarantee in order to ensure
payment of the amount of any import duty and taxes which may be incurred in respect of the goods; and
(4) the requirements for total duty relief specified by the customs laws are met.

The Commissioner General shall by regulation specify the cases in which, and the conditions under which, the temporary admission procedure may be used.
In adopting those measures, account shall be taken of international agreements and of the nature and the use of the goods.

The temporary admission procedure shall be discharged when the goods are re-exported or placed under a subsequent customs procedure.

On request, the Customs Department may, in writing, authorize the transfer of the benefits of the temporary admission procedure to another person provided that such person
- satisfies the conditions specified in the customs laws regarding the procedure, and
- accepts the obligations of the person who declared the good for temporary admission.

(a) The Commissioner General shall by regulation prescribe the period within which goods placed
under the temporary admission procedure must be discharged. Such period must be long enough for the objective of authorized use to be achieved.
The maximum period during which goods may remain under the temporary admission procedure shall be 12 months even where the procedure was discharged by placing the goods under the customs warehouse or free zone procedure and subsequently placing them under the temporary admission procedure again.
(b) Where, in exceptional circumstances, the authorized use cannot be achieved within the periods
referred to in subsection (a), the Liberia Revenue Authority may, at the duly justified request of the
declarant or an authorized transferee, extend those periods for a reasonable duration.

(a) Under the customs warehousing procedure imported goods may be stored in Liberia in a customs-controlled area authorized for that purpose without being subject to-
(1) import duties and taxes; or
(2) trade defense measures, insofar as they do not prohibit the entry or exit of goods into or from
Liberia.
(b) In accordance with Section 1657, domestic goods may be placed under the customs warehousing
procedure in order to benefit from drawback of import duties on condition that they will be subsequently exported.
(c) The Customs Department may where an economic need exists and customs controls will not be
adversely affected, authorize the following to take place in a customs warehouse:
(1) storage of domestic goods, or
(2) processing of goods under the inward processing procedure, subject to the conditions specified
for that procedure;
provided, however, that such goods shall not be regarded as being under the customs warehousing
procedure.

Subject to such conditions and restrictions as the Customs Department sees fit to impose consistent with regulation, and without prejudice to any reasonable conditions imposed by the customs warehouse proprietor, any person entitled to dispose of the warehoused goods shall be allowed to-
(a) inspect the goods
(b) take samples, against payment of import duties and taxes wherever applicable;
(c) carry out operations necessary for preservation of the goods; and
(d) carry out such other normal handling operations as are necessary to improve the packaging or
marketable quality of the goods or to prepare them for shipment, such as breaking bulk, grouping of
packages, sorting and grading, and repacking.

Subject to such conditions and restrictions as the Commissioner General by regulation may prescribe, transfer of the ownership of goods under the customs warehouse procedure shall be allowed.

(a) No goods shall remain in customs warehouse for longer than two years from the date first placed
under the customs warehouse procedure; provided that the Customs Department may grant an extension of time but that any such extension shall not exceed four years from the date the goods are first placed under the Customs warehouse procedure.
(b) If any goods which have not been duly cleared for withdrawal remain in warehouse beyond the time allowed in subsection (a) above, the Customs Department shall cause the goods and waste (where the goods have been destroyed) to be removed to a customs controlled area authorized for temporary storage of goods at the risk and expense of the warehouse proprietor or importer or owner of the goods.

Subject to such conditions and restrictions as the Customs Department shall impose, a person entitled to dispose of the goods may move all or a part of them from one customs warehouse to another.

(a) The customs warehouse licensee and the declarant or subsequent owner of the goods shall be
responsible for the following-
(1) ensuring that goods are not removed from customs control;
(2) fulfilling the obligations arising from the storage of goods covered by the customs warehousing
procedures;
(3) complying with the particular conditions specified in the license for the operation of a customs
warehouse; and
(4) complying with regulations issued thereunder.
(b) By way of derogation from subsection (a), where the license concerns a public customs warehouse, it may provide that the responsibilities referred to in points (1) or (2) of subsection (a) devolve exclusively upon the declarant or subsequent owner of the goods.
(c) The declarant or subsequent owner of the goods shall be responsible for -
(1) fulfilling the obligations arising from the placing of the goods under the customs warehousing
procedure.
(2) unless otherwise provided for in the customs laws, provision of a guarantee in order to ensure
payment of the amount of any import duty and taxes which may be incurred in respect of the goods.

The customs warehouse procedure shall be discharged when the goods placed under the procedure are placed under a subsequent customs procedure, have left Liberia, have been destroyed with no waste remaining, or are abandoned to the Government in accordance with Section 1535.

(a) Under the free zone procedure imported goods may be placed in an area designated under the laws of Liberia as a free zone without being subject to-
(1) import duties and taxes; or
(2) any trade defense measures, insofar as they do not prohibit the entry or exit of goods into or from Liberia.
(b) In accordance with Section 1657, and subject to such conditions and restrictions as the Liberia
Revenue Authority shall prescribe by regulation, domestic goods may be placed under the free-zone
procedure in order to benefit from drawback of import duties.

(a) Domestic goods may be entered, stored, moved, used, processed or consumed in a free zone. In such cases the goods shall not be regarded as being under the free-zone procedure.
(b) At the request of the person concerned, the Customs Department shall certify the customs status as domestic goods of the following goods:
(1) domestic goods which enter a free zone;
(2) domestic goods which have undergone processing operations within a free zone;
(3) goods released for home use within a free zone.

(a) Goods brought into a free zone shall be presented to the Customs Department and undergo the
prescribed customs formalities in the following cases:
(1) where they are brought into the free zone directly from outside of Liberia;
(2) where they have been placed under a customs procedure which is ended or discharged when they are placed under the free-zone procedure;
(3) where they are placed under the free-zone procedure in order to benefit from drawback of import
duties and taxes;
(4) where legislation establishing the free zone or other legislation provides for such formalities.

(b) Goods brought into a free zone in circumstances other than those covered by paragraph 1 of
subsection (a) need not be presented to customs physically prior to entry into free zone except where
requested to do so by Customs. Without prejudice to the foregoing, such goods must go through other Customs formalities.
(c) Without prejudice to Section 1566, goods brought into a free zone are deemed to be placed under the free-zone procedure at the moment of their entry into a free zone, unless they have already been placed under another customs procedure, and are subject to Customs User Fee.

Goods placed under the free zone procedure may undergo-
(a) the usual forms of handling intended to preserve them, improve their appearance or marketable
quality or prepare them for distribution or resale, subject to such conditions and restrictions as the
Liberia Revenue Authority sees fit to impose; and
(b) such other operations or processing as may be provided under the legislation establishing the free zone or other legislation.

Imported goods may, while they remain in a free zone, be released for home use or be placed under the inward processing or temporary admission procedure, under the conditions laid down for those procedures.
In such cases the goods shall not be regarded as being under the free-zone procedure.

Without prejudice to legislation establishing the free zone or other legislation, goods in a free zone may be exported from Liberia, or brought into another part of Liberia from the free zone.
Where not otherwise declared for a prior specific customs procedure, imported goods brought from a free zone into another part of Liberia shall be considered goods in temporary storage pending lodgment of the goods declaration.

Where goods are brought out of a free zone into another part of Liberia or placed under a customs procedure, they shall be regarded as imported goods unless their customs status as domestic goods has been proven by the certificate referred to in Section 1566(b) or by any other status document provided for in the customs laws.
However, for the purposes of applying export duties and export licenses or export control measures prescribed by law, such goods shall be regarded as domestic goods, unless it is established that they do not have the customs status of domestic goods.

Subject to such conditions and restrictions as the Commissioner General by regulation may prescribe, transfer of the ownership of goods under the free zone procedure shall be allowed.

The free zone procedure shall be discharged when the goods placed under the procedure, or the processed products, are placed under a subsequent customs procedure, have left Liberia, or have been destroyed with no waste remaining, or are abandoned to the Government in accordance with Section 1535.

(a) Under the transit procedure, any imported goods other than explosives and goods the importation of which is prohibited may be moved from one port of entry or exit to another within Liberia by a bonded carrier without being subject to-
(1) import duties and taxes; or
(2) any trade defense measures, insofar as they do not prohibit the entry or exit of goods into or from Liberia.
(b) A movement referred to in subsection (a) shall take place in one of the following ways:
(1) under the transit procedure under the customs laws;
(2) in accordance with the TIR Convention (Customs Convention on the International Transport of Goods under Cover of TIR Carnets), provided that such movement:
(A) began or is to end outside Liberia; or
(B) is effected between two points in Liberia through the territory of a country or territory outside Liberia;
(3) in accordance with the ATA Convention/Istanbul Convention (Customs Convention on the A.T.A. Carnet for the Temporary Admission of Goods/Convention on Temporary Admission), where a transit movement takes place;
(4) under the postal system in accordance with the acts of the Universal Postal Union, when the goods are carried by or for holders of rights and obligations under such acts.
(c) The Commissioner General shall prescribe in regulations setting out the cases and conditions under which goods may be transported under the transit procedure otherwise than by a bonded carrier and such other measures as necessary for the operation of the transit procedure.

(a) A declarant who places goods under the transit procedure shall be responsible for-
(1) presentation of the goods intact and the required information at the customs office of destination
within the prescribed time limit, by means of any prescribed itinerary, and in compliance with the
measures taken by the Customs Department to ensure their identification;
(2) observance of the customs laws relating to the procedure; and
(3) provision of a guarantee in order to ensure payment of the amount of any import duty and taxes
which may be incurred in respect of the goods unless otherwise provided for in the customs laws.
(b) The obligation of the declarant shall be met and the transit procedure shall end when the goods placed under the procedure and the required information are available at the Customs office of destination in accordance with the customs laws.

(c) A carrier or person responsible for the transiting of goods who accepts goods knowing that they
are moving under the transit procedure shall also be responsible for presentation of the goods intact at the customs office of destination within the prescribed time limit, by means of any approved routes as may be specified by the Liberia Revenue Authority, and in compliance with the measures taken by the Customs Department to ensure their identification.

The transit procedure shall be discharged by the Customs Department when it is in a position to establish, on the basis of a comparison of the data available to the customs office of departure and those available to the customs office of destination, that the procedure has ended correctly.

Where not otherwise declared for a customs procedure, imported goods for which the transit procedure is ended shall have the status of goods in temporary storage.
The transit document shall constitute the declaration for temporary storage.

(a) Under the transshipment procedure, any imported goods may be transferred from an importing vessel or aircraft to an exporting vessel or aircraft within the same port of entry or exit without being subject to-
(1) import duties and taxes; or
(2) any trade defense measures, other than those provisions which prohibit the entry of goods into, or exit of goods from, Liberia.
(b) The Commissioner General shall by regulation-
(1) designate the ports of entry where goods may be transshipped;
(2) specify the maximum time period allowed after arrival for the export of goods that are placed under the transshipment procedure; and
(3) adopt such other measures as may be deemed necessary for implementation of this Sub-Chapter.

(a) Notwithstanding Section 1510 of this Code, a declaration to place goods under the transshipment
procedure may be lodged prior to the arrival of the goods to Liberia.
(b) Subject to such restrictions and conditions as the Commissioner General may prescribe by regulation, an advance cargo declaration submitted under Section 1400 in respect of goods transshipped may serve as a declaration for transshipment.
(c) Notwithstanding the provisions of Section 1415 of this Code, goods placed under the transshipment procedure may be exported from Liberia without submission of a pre-departure declaration but must comply with subsection (b) of this section.

(a) A declarant who places goods under the transshipment procedure shall be responsible for-
(1) securing the goods off-loaded from the importing vessel or aircraft in a customs controlled area
duly authorized for that purpose;
(2) compliance with any measures taken by Customs Department to ensure the identification of the goods;
(3) loading the goods on the exporting carrier within the prescribed time limit;
(4) observance of the customs laws relating to the procedure; and
(5) compliance with regulation issued thereunder.
(b) The obligation of the declarant shall be met and the transshipment procedure shall end when the
goods are loaded on board the vessel or aircraft that will export the goods from Liberia.

(c) Transshipment goods may be moved from one customs-controlled area to another at the same port of entry or exit where the goods were offloaded subject to prior authorization of the Customs Department.

In this Sub-Chapter-
(a) “processing operations” means any of the following-
(1) the working of goods, including erecting or assembling them or fitting them to other goods;
(2) the processing of goods;
(3) the destruction of goods;
(4) the repair of goods, including restoring them and putting them in order;
(5) the use of goods which are not to be found in the processed products, but which allow or facilitate the production of those products, even if they are entirely or partially used up in the process (production accessories).
(b) “rate of yield” means the quantity or percentage of processed products obtained from the processing of a given quantity of goods placed under a processing procedure.
(c) “processed products” means goods placed under the inward processing procedure which have
undergone processing operations.
(d) “equivalent goods” means goods described in Section 1587.

(a) Without prejudice to use of equivalent goods, imported goods may be used in Liberia under the
inward-processing procedure in one or more processing operations without such goods being subject to any of the following-
(1) import duties and taxes;
(2) any trade defense measures, insofar as they do not prohibit the entry of goods into, or exit of goods from, Liberia.
(b) The inward-processing procedure may be used in cases other than repair and destruction only where, without prejudice to the use of production accessories, the goods placed under the procedure can be identified in the processed products.

(c) In the case of equivalent goods, the inward processing procedure may be used where compliance with the conditions prescribed in respect of use of equivalent goods can be verified.
(d) In addition to subsections (a) and (b), the inward-processing procedure may also be used for goods intended to undergo operations to ensure their compliance with technical requirements for their release for free circulation.

(a) An authorization from the Liberia Revenue Authority shall be required for the use of the inward
processing procedure.
The conditions under which the use of the inward processing procedure is permitted shall be set out in the authorization.
(b) The Commissioner General shall by regulation adopt measures for-
(1) the granting of the authorization referred to in subsection (a);
(2) the cases in which review of the authorization is to be carried out;
(3) the conditions under which the authorization is granted;
(4) the conditions under which the authorization may be suspended or revoked; and
(5) the form of, and any time limit for, the completion of formalities.
(c) Except where otherwise provided for in the customs laws, the authorization referred to in subsection (a) shall be granted only to the following persons-
(1) persons who are established in Liberia;
(2) persons who provide the necessary assurance of the proper conduct of the operations and provide a guarantee; and
(3) the person who carries out processing operations on the goods or arranges for them to be carried out.
(d) Except where otherwise provided for and in addition to subsection (c), the authorization referred to in subsection (a) shall be granted only where the following conditions are fulfilled-
(1) where the Customs Department is able to exercise customs controls without having to introduce administrative arrangements disproportionate to the economic needs involved;
(2) where the essential interests of Liberian producers would not be adversely affected by an
authorization (economic conditions).
The essential interests of Liberian producers shall be deemed not to be adversely affected except
where evidence to the contrary exists or the Commissioner General has by regulation provided that
such interests are deemed adversely affected in the circumstances presented by the authorization.
(e) Where evidence exists that the essential interests of Liberian producers are likely to be adversely
affected by the grant of an authorization under this Section, an examination of the economic conditions by the Commissioner General shall take place.
(f) The Commissioner General shall by regulation adopt measures governing the following:
(1) examination of the economic conditions;
(2) the determination of cases in which the essential interests of Liberian producers are likely to be
adversely affected;
(3) the determination of cases in which the essential interests of Liberian producers shall be deemed to be adversely affected.
(g) The holder of the authorization shall notify the Liberia Revenue Authority of all factors arising after the authorization was granted which may influence its continuation or content.

(a) Equivalent goods shall consist in domestic goods which are processed instead of the goods placed under the inward processing procedure. Except as the Commissioner General may provide by regulation, equivalent goods shall have the same tariff classification, the same commercial quality, and the same technical characteristics as the goods which they are replacing.
(b) The Liberia Revenue Authority shall authorize the following, provided that the proper conduct of the procedure, in particular as regards customs controls, is ensured-
(1) the use of equivalent goods under the inward processing procedure;
(2) the exportation of processed products obtained from equivalent goods before the importation of
the goods they are replacing (“prior exportation”);
(c) The use of equivalent goods shall not be permitted where it would lead to an unjustified import duty advantage.
(d) In the case of prior exportation referred to in paragraph (2) of subsection (b) of this Section, and
where the processed products would be liable to export duties if they were not being exported in the
context of the inward processing procedure, the holder of the authorization shall provide a guarantee
to ensure payment of the duties should the goods which the equivalent goods replaced not be imported within the period referred to in Section 1593.

Except as otherwise provided under the customs laws, the person authorized under Section 1586 and all persons carrying on an activity involving the storage, working or processing of goods placed under the inward processing procedure or the processed products shall keep records in a form approved by the Liberia Revenue Authority.
The records must enable the Customs Department to supervise the inward processing procedure in particular with regard to identification of the goods placed under that procedure, their customs status, and their movements.

The rights and obligations of the holder of an authorization with regard to goods which have been placed under the inward processing procedure may, under the conditions prescribed by the Liberia Revenue Authority, be fully or partially transferred to other persons who comply with the conditions prescribed for the procedure.

Goods placed under the inward processing procedure may be moved between different places in Liberia insofar as this is provided for in the authorization or under the customs laws.

Except where a rate of yield has been specified by other law the Liberia Revenue Authority shall set either the rate of yield or average rate of yield of the processing operation or, where appropriate, the method of determining such rate.
The rate of yield or average rate of yield shall be determined on the basis of the actual circumstances in which processing operations are, or are to be, carried out. That rate may be adjusted, where appropriate, in accordance with Section 1236 and Section 1237.

The inward processing procedure shall be discharged when the goods placed under the procedure or the processed products are placed under a subsequent customs procedure, have left Liberia, or have been destroyed with no waste remaining, or are abandoned to the Government in accordance with Section 1535.

(a) The Liberia Revenue Authority shall specify the period within which the inward-processing procedure is to be discharged, in accordance with Section 1592.
That period shall run from the date on which the imported goods are placed under the procedure and shall take account of the time required to carry out the processing operations and to discharge the procedure.
(b) The Liberia Revenue Authority may grant an extension, of reasonable duration, of the period specified pursuant to subsection (a) on submission of a duly justified request by the holder of the authorization.
The authorization may specify that a period which commences in the course of a calendar month,
quarter, or semester shall end on the last day of a subsequent calendar month, quarter, or semester
respectively.

(c) In cases of prior exportation in accordance with Section 1587(b)(2), the Liberia Revenue Authority
shall specify the period within which the imported goods must be declared for the procedure. That
period shall run from the date of acceptance of the export declaration relating to the processed products obtained from the corresponding equivalent goods.

(a) Domestic goods destined to leave Liberia shall be placed under the export procedure.
(b) The provisions of Section 1416 concerning exit formalities shall apply to goods placed under the
export procedure.

(a) Subject to such conditions and restrictions as the Commissioner General may by regulation impose, and except as otherwise provided under this Sub-Chapter, goods carried as stores on aircraft or vessels arriving from a place outside Liberia and duly reported on arrival shall be exempt from import duties and taxes, provided that such stores-
(1) shall not be used before the departure of the ship or aircraft from its last port of departure in
Liberia otherwise than for the use of the passengers or crew or for the service of the ship or aircraft;
and
(2) shall not be unshipped or unloaded.
(b) The Customs Department may require the person in charge of the vessel or aircraft to take appropriate measures to prevent any unauthorized use of the stores including sealing of the stores, when necessary.

(a) Notwithstanding Section 1596, goods carried as stores on aircraft or vessels arriving from a place
outside Liberia and duly reported on arrival may, with the permission the Customs Department, and
subject to such conditions and restrictions as the Commissioner General may by regulation impose, be-
(1) landed for temporary custody in a secure place approved by the Customs Department, and
reshipment on the same aircraft or vessel for use on a flight or voyage to an eventual destination
outside Liberia;
(2) landed for immediate transfer at the same place to another vessel or aircraft of the same line for
use on a voyage or flight to an eventual destination outside Liberia; or
(3) landed for placement under the customs warehouse procedure, without the payment of duty.
(b) Provided they contain no articles prohibited to be imported into Liberia, stores referenced in
subsection (a) of this Section may, with the permission the Customs Department, be entered for home use on payment of the duties, taxes and service fees due.

(a) Under such regulations as the Commissioner General may prescribe, imported or domestic goods
intended for use as stores on vessels or aircraft engaged in the foreign trade may be withdrawn free
of any customs duties and taxes from any customs warehouse or from continuous customs custody
elsewhere or from a free zone.
(b) Under such regulations as the Commissioner General may prescribe, fuel oil, replacement parts,
accessories, equipment, and consumable stores, other than clothing, tobacco and alcoholic beverages, may be shipped free of Customs duties and taxes from any warehouse or from continuous customs custody elsewhere or from a free zone, on any vessel registered in Liberia and engaged in domestic trade.

For purposes of this Sub-Chapter-
(a) “Harmonized System Convention” means the International Convention on the Harmonized Commodity Description and Coding System, done at Brussels on June 14, 1983.
(b) “Harmonized System” means the Harmonized Commodity Description and Coding System established by and appended to the Harmonized System Convention, as amended.
(c) “Technical Rectifications” means corrections of an editorial character or minor technical or clerical
changes which do not affect the substance or meaning of the text, such as—
(1) errors in spelling, numbering, or punctuation;
(2) errors in indentation;
(3) errors (including inadvertent omissions) in cross-references to headings or subheadings or notes; and
(4) other clerical or typographical errors.

(a) Import and export duties shall be based on the Customs Tariff.
(b) Other measures prescribed by the customs law or other legislation of Liberia shall be applied in
accordance with the tariff classification of those goods where appropriate.
(c) The Customs Tariff shall comprise the following-
(1) the Harmonized System;
(2) subdivisions to the Harmonized System established by the Commissioner General in accordance
with the provisions of this Sub-Chapter;
(3) preliminary provisions, additional section or chapter notes and footnotes relating to such subdivisions;
(4) units of measure of goods as the Commissioner General may establish for statistical purposes; and
(5) the rates of customs duty, taxes and other levies applicable to goods falling under such subdivisions.
(d) The imposition of import and export duties may be subject to such requirements, conditions and
exclusions as may be determined in the Customs Tariff.

(e) The Customs Tariff may provide for the granting of exemptions, partial exemptions or relief in
respect of a duty on dutiable goods, including for –
(1) the circumstances in which exemption, partial exemption or relief may be granted in respect of
the relevant duty;
(2) the state entity, body or person authorized to grant such exemptions, partial exemptions or relief;
(3) the persons who may apply for such exemptions, partial exemptions or relief;
(4) the procedures to regulate the submission, processing and consideration of applications and the
granting of such exemptions, partial exemptions or relief;
(5) time and other limitations on the submission of applications and the granting of such exemptions,
partial exemptions or relief; and
(6) the conditions on which such exemptions, partial exemptions or relief may be granted.

(a) Subject to Section 1605, the Commissioner General shall, by notice in the Official Gazette, issue
and publish the Customs Tariff replacing the Tariff Schedules to the Customs Revenue Code of Liberia
2000 (December 15, 2000).
(b) The Customs Tariff issued under subsection (a) shall incorporate all duties and taxes, rates,
exemptions or reliefs to the extent possible provided for in the Customs Revenue Code of Liberia Act of 2000, including any amendment thereto as may be enacted to the date of issuance of the Customs Tariff.
(c) Until the Commissioner General shall issue a Customs Tariff in terms of subsection (a), Schedules I
to V to the Customs Revenue Code of Liberia 2000 as amended shall for all purposes be regarded as the Customs Tariff issued in terms of subsection (a).

Subject to Section 1605, the Commissioner General shall, by notice in the Official Gazette, issue amendments to the Customs Tariff as necessary or appropriate to-
(a) implement any international obligations on tariffs and trade, including obligations under regional
trade agreements, binding on Liberia;
(b) conform the Customs Tariff with amendments made to the Harmonized System;
(c) implement applicable provisions of national laws;
(d) effect any changes in –
(1) terminology used in international tariffs and trade instruments; or
(2) mechanisms or procedures applicable to international trade, or
(e) make such technical rectifications as required.

Issuance of a Customs Tariff under Section 1602(a), or any amendment to the Customs Tariff under Section 1603, shall not take effect before the 30th day after the date of its publication in the Official Gazette.

Where the issuance of a Customs Tariff under Section 1602(a), or any amendment thereto under Section 1603, will affect the rate of import duties or taxes on existing trade, the Minister shall, in consultation with the Commissioner General, submit a report setting forth the proposed Customs Tariff or proposed amendment and the reasons therefor, including economic analysis where necessary, to the President who, if in agreement, shall submit the proposed Customs Tariff or proposed amendment to the Legislature for enactment. In such cases, the Commissioner General shall issue and publish the Customs Tariff or amendments upon enactment into law.

(a) For the application of tariff or non-tariff measures, “tariff classification” of goods shall consist in
the determination of one of the subheadings of the Customs Tariff under which those goods are to be classified.

(b) The subheading determined in accordance with subsection (a) shall be used for the purpose of
applying the measures linked to that subheading.

For the purposes of applying the Customs Tariff and non-tariff measures prescribed by the customs laws, the customs value of imported goods shall be determined in accordance with Section 1611 through Section 1621, and the customs value of exported goods shall be determined in accordance with Section 1622.

For purposes of this Sub-Chapter —
(a) “Identical goods” means goods which are produced in the same country and the same in all respects as the goods being valued, including physical characteristics, quality and reputation. Minor differences in appearance would not preclude goods otherwise conforming to the definition from being regarded as identical.
(b) “Similar goods” means goods which are produced in the same country as the goods being valued
and, although not alike in all respects, have like characteristics and like component materials which
enable them to perform the same functions and to be commercially interchangeable with such goods.
The quality of the goods, their reputation and the existence of a trademark are among the factors to be considered in determining whether goods are similar.
(c) “Goods of the same class or kind” means goods which fall within a group or range of goods produced by a particular industry or industry sector, and includes identical or similar goods.
(d) “Buying commissions” means fees paid by an importer to his agent for the service of representing
him in the purchase of the goods being valued.
(e) “Generally accepted accounting principles” refers to any generally recognized consensus or substantial authoritative support as defined in this Code regarding, inter alia,
(1) which economic resources and obligations should be recorded as assets and liabilities;

(2) which changes in assets and liabilities should be recorded;
(3) how the assets and liabilities and changes in them should be measured;
(4) what information should be disclosed and how it should be disclosed; and
(5) which financial statements should be prepared.

(a) For purposes of this Sub-Chapter, the following persons shall be treated as persons who are related-
(1) members of the same family, including brothers and sisters (whether by whole or half-blood),
spouse, ancestors, and lineal descendants;
(2) any officer or director of an organization and such organization;
(3) an officer or director of an organization and an officer or director of another organization, if each
such individual is also an officer or director in the other organization;
(4) partners;
(5) employer and employee;
(6) any person directly or indirectly owning, controlling, or holding with power to vote, five percent or more of the outstanding voting stock or shares of any organization and such organization; and
(7) two or more persons directly or indirectly controlling, controlled by, or under common control with, any person.
(b) For purposes of this Sub-Chapter, the terms “identical goods” and “similar goods” do not include,
as the case may be, goods which incorporate or reflect engineering, development, artwork, design work, and plans and sketches for which no adjustment has been made under Section 1620(a)(2)(iv) because such elements were undertaken in Liberia.
(c) For purposes of this Sub-Chapter, goods shall not be regarded as “identical goods” or “similar goods” unless they were produced in the same country as the goods being valued.
(d) For purposes of this Sub-Chapter, information that is submitted by a declarant, buyer, or producer
in regard to the valuation of goods may not be rejected by the Customs Department on the basis of the accounting method by which that information was prepared, if the preparation was in accordance with generally accepted accounting principles as defined in the Liberia Revenue Code of 2000 as amended.
The applicability of a particular set of generally accepted accounting principles will depend upon the
basis on which the value of the goods is sought to be established.
(e) Upon written request by the declarant, the Customs Department, shall provide the declarant with
a written explanation of how the customs value of his goods was determined under this Sub-Chapter.

(a) The primary basis for the customs value of imported goods shall be the transaction value, that is the price actually paid or payable for the goods when sold for export to Liberia, adjusted, where necessary, in accordance with Section 1620 and Section 1621, provided-
(1) there are no restrictions as to the disposal or use of the goods by the buyer, other than any of the following-
(A) restrictions imposed or required by a law or by the public authorities in Liberia;
(B) limitations of the geographical area in which the goods may be resold;
(C) restrictions which do not substantially affect the customs value of the goods;
(2) the sale or price is not subject to some conditions or considerations for which a value cannot be
determined with respect to the goods being valued;
(3) no part of the proceeds of any subsequent resale, disposal, or use of the goods by the buyer will accrue directly or indirectly to the seller, unless an appropriate adjustment can be made in accordance with Section 1620(a)(4);
(4) the buyer and seller are not related or, where the buyer and seller are related, that the transaction
value is acceptable for customs purposes under the provisions of Section 1614.
(b) The price actually paid or payable is the total payment made or to be made by the buyer to the
seller or by the buyer to a third party for the benefit of the seller for the imported goods and includes all payments made or to be made as a condition of sale of the imported goods.

(a) In determining whether the transaction value is acceptable for the purposes of Section 1613(a)(4),
the fact that the buyer and the seller are related shall not in itself be sufficient grounds for regarding the transaction value as unacceptable. Where necessary, the circumstances surrounding the sale shall be examined and the transaction value shall be accepted provided that the relationship did not influence the price. If, in the light of information provided by the declarant or otherwise, the Customs Department has grounds for considering that the relationship influenced the price, it shall communicate the reason to the declarant in writing and the declarant shall be given a reasonable opportunity to respond.
(b) In a sale between related persons, the transaction value shall be accepted and the goods valued in
accordance with Section 1613 wherever the declarant demonstrates that such value closely approximates to one of the following occurring at or about the same time-
(1) the transaction value in sales, between buyers and sellers who are not related in any particular case, of identical or similar goods for export to Liberia;
(2) the customs value of identical or similar goods, as determined under Section 1617;
(3) the customs value of identical or similar goods, as determined under Section 1618.
In applying the foregoing tests, due account shall be taken of demonstrated differences in commercial levels, quantity levels, the elements enumerated in Section 1620and costs incurred by the seller in sales in which he and the buyer are not related and where such costs are not incurred by the seller in sales in which he and the buyer are related.
(c) The tests set forth in subsection (b) of this Section are to be used at the initiative of the declarant
and only for comparison purposes. Substitute values may not be established under the said paragraph.

(a) Where the customs value of imported goods cannot be determined under Section 1613, it shall be
determined on the basis, and in the sequence, of the following:
(1) the transaction value of identical goods provided under Section 1616;
(2) the transaction value of similar goods provided under Section 1616, if the transaction value of identical goods under that section cannot be determined;
(3) the deductive value provided under Section 1617, if the transaction value of similar goods under Section 1616 cannot be determined;
(4) the computed value provided under Section 1618, if the deductive value under Section 1617 cannot be determined.
(b) The order of application of subsection (a)(3) and subsection (a)(4) of this Section shall be reversed,
if the declarant so requests.

(a) The transaction value of identical goods, or of similar goods, is the transaction value of imported
goods that are —
(1) with respect to the goods being valued, either identical goods or similar goods, as the case may
be; and
(2) exported to Liberia at or about the time that the goods being valued are exported to Liberia.
(b) Customs value determined under this Section shall be based on sales of identical goods or similar
goods, as the case may be, at the same commercial level and in substantially the same quantity as the goods being valued. Where no such sale is found, sales at a different commercial level and/or in different quantities, adjusted to take account of differences attributable to commercial level and/or to quantity, shall be used, provided that such adjustments can be made on the basis of demonstrated evidence which clearly establishes the reasonableness and accuracy of the adjustment, whether the adjustment leads to an increase or a decrease in the value.
(c) In applying this Section, an adjustment shall be made to take account of significant differences in the costs and charges referred to Section 1620(a)(5) between the imported goods and the goods being valued arising from differences in distances and modes of transport.

(d) If, in applying this Section, more than one transaction value of identical goods, or transaction value of similar goods, is found, the lowest such value shall be used to determine the customs value of the imported goods.

(a) The customs value determined under this Section shall be value based on the unit price at which the imported goods, or identical or similar imported goods, are sold within Liberia in the greatest aggregate quantity to persons not related to the sellers, subject to the following deductions-
(1) either the commissions usually paid or agreed to be paid or the additions usually made for profit
and general expenses in connection with sales in Liberia of imported goods of the same class or
kind;
(2) the usual costs of transport and insurance and associated costs incurred within Liberia; and
(3) the customs duties and other taxes payable in Liberia by reason of the importation or sale of the
goods.
(b) In applying subsection (a) of this Section, sales of the imported goods or identical or similar imported goods that take place at or about the time of the importation of the goods being valued shall be used.
If neither the imported goods nor identical nor similar imported goods are sold at or about the time of importation of the goods being valued, the customs value shall, subject otherwise to the provisions of subsection (a), be based on the unit price at which the imported goods or identical or similar imported goods are sold in Liberia in the condition as imported at the earliest date after the importation of the goods being valued but before the expiration of 90 days after such importation.
(c) If neither the imported goods nor identical nor similar imported goods are sold in Liberia in the
condition as imported, then, if the declarant so requests, the customs value shall be based on the unit
price at which the imported goods, after further processing, are sold in the greatest aggregate quantity to persons in Liberia who are not related to the persons from whom they buy such goods, due allowance being made for the value added by such processing and the deductions provided for in subsection (a) of this Section.

The customs value of imported goods determined under this Section shall be based on a computed value, which shall consist of the sum of-
(1) the cost or value of materials and fabrication or other processing employed in producing the imported goods;
(2) an amount for profit and general expenses equal to that usually reflected in sales of goods of the same class or kind as the goods being valued which are made by producers in the country of exportation for export to Liberia;
(3) costs and charges referred to in Section 1620(a)(5).

(a) Where the customs value cannot be determined under the primary method provided under Section 1615 or any of the secondary methods referenced under Section 1615, it shall be determined, on the basis of data available in Liberia, using reasonable means consistent with the principles and general provisions of the following-
(1) the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade;
(2) Article VII of General Agreement on Tariffs and Trade;
(3) this Sub-Chapter.
(b) No customs value shall be determined under subsection (a) of this Section on the basis of-
(1) the selling price in Liberia of goods produced in Liberia;
(2) a system which provides for the acceptance for customs purposes of the higher of two alternative
values;
(3) the price of goods on the domestic market of the country of exportation;
(4) the cost of production, other than computed values which have been determined for identical or
similar goods in accordance with Section 1618;

(5) prices for export to a country other than Liberia;
(6) minimum customs values; or
(7) arbitrary or fictitious values or false invoices and receipts.

(a) In determining the customs value under Section 1613, there shall be added to the price actually paid or payable for the imported goods-
(1) the following, to the extent that they are incurred by the buyer but are not included in the price
actually paid or payable for the goods-
(A) commissions and brokerage, except buying commissions;
(B) the cost of packaging containers which are treated as being one, for customs purposes, with the goods in question; and
(C) the cost of packing, whether for labor or materials;
(2) the value, apportioned as appropriate, of the following goods and services where supplied directly or indirectly by the buyer free of charge or at reduced cost for use in connection with the production and sale for export of the imported goods, to the extent that such value has not been included in the price actually paid or payable-
(A) materials, components, parts and similar items incorporated in the imported goods;
(B) tools, dies, molds and similar items used in the production of the imported goods;
(C) materials consumed in the production of the imported goods;
(D) engineering, development, artwork, design work, and plans and sketches undertaken elsewhere than in Liberia and necessary for the production of the imported goods;
(3) royalties and license fees related to the goods being valued that the buyer must pay, either directly or indirectly, as a condition of sale of the goods being valued, to the extent that such royalties and fees are not included in the price actually paid or payable;
(4) the value of any part of the proceeds of any subsequent resale, disposal or use of the imported goods that accrues directly or indirectly to the seller;
(5) the costs of transport and insurance of the imported goods, and (ii) loading, unloading, and handling charges associated with the transport of the imported goods, to the place of introduction into Liberia.
(b) Additions to the price actually paid or payable shall be made under this Section only on the basis of objective and quantifiable data.
(c) No additions shall be made to the price actually paid or payable in determining the customs value
except as provided in this Section.

(a) Provided that they are shown separately from the price actually paid or payable, the following shall not be included in the customs value-
(1) charges for the transport of goods after their arrival at the place of introduction into Liberia;
(2) charges for construction, erection, assembly, maintenance or technical assistance, undertaken after importation of imported goods such as industrial plant, machinery or equipment;
(3) charges for interest under a financing arrangement entered into by the buyer and relating to the
purchase of imported goods, irrespective of whether the finance is provided by the seller or another
person, provided that the financing arrangement has been made in writing and where required, the
buyer can demonstrate that:
(A) such goods are actually sold at the price declared as the price actually paid or payable, and
(B) The claimed rate of interest does not exceed the level for such transactions prevailing in the country where, and at the time when, the finance was provided;
(4) charges for the right to reproduce imported goods in Liberia;
(5) buying commissions;

(6) import duties or other charges payable in Liberia by reason of the importation or sale of the goods.

Where no specific rate is fixed by law for the purpose of levying export duties, an ad-valorem duty shall be assessed by taking the market value of such goods at the time of export. The market value shall be taken to be the price at which the exported goods are freely sold to a purchaser abroad or, in the absence of such sales, offered for sale in the ordinary course of trade at the place of export. The market value shall include the cost of packaging containers and coverings of whatever nature and all other costs, charges and expenses incurred at the place of export before the actual shipment of such goods (FOB).

The Commissioner General shall adopt measures for implementation of this Sub-Chapter which shall include-
(a) the method of determination of the customs value in specific cases, and with regard to goods for
which a customs liability is incurred after the use of the inward processing or free zone procedures;
(b) any further conditions, provisions and rules necessary for the application of this Sub-Chapter.

(a) For purposes of this Sub-Chapter-
(1) “preferential rules of origin” shall mean those rules used to determine the origin of goods for
purposes of applying preferential tariff or preferential non-tariff measures-
(A) contained in agreements which Liberia has concluded with certain countries or territories or groups of such countries or territories, or
(B) adopted unilaterally by Liberia in respect of certain countries or territories or groups of such countries or territories.
(2) ”non-preferential rules of origin” shall mean those rules used to determine the origin of goods for purposes of applying the Customs Tariff and non-tariff measures established under the customs
laws, in circumstances where preferential rules of origin do not apply.
(b) Section 1625 to Section 1627of this Sub-Chapter set out the non-preferential rules of origin. Section 1628 sets out preferential rules of origin.

(a) Goods wholly obtained in a single country or territory shall be regarded as having their origin in that country or territory.
(b) Goods the production of which involved more than one country or territory shall be deemed to
originate in the country or territory where they underwent their last substantial transformation.

(a) Where an origin has been indicated in the goods declaration pursuant to the customs laws, the
Customs Department may require the declarant to prove the origin of the goods.
(b) Where proof of origin of goods is provided pursuant to the customs laws or other laws of Liberia,
the Customs Department may, in the event of reasonable doubt, require any additional evidence needed in order to ensure that the indication of origin does comply with the rules prescribed by the relevant legislation.
(c) A document proving origin may be issued by the Customs Department where the exigencies of trade so require or where requested.

The Commissioner General shall by regulation adopt measures for the implementation of Section 1625 and Section 1626.

(a) In the case of goods benefiting from preferential measures contained in agreements which Liberia
has concluded with certain countries or territories or with groups of such countries or territories, the
rules on preferential origin shall be specified in those agreements.
(b) In the case of goods benefiting from preferential measures adopted unilaterally by Liberia in respect of certain countries or territories or groups of such countries or territories, the Commissioner General shall, by regulation, adopt measures specifying the rules on preferential origin.
(c) The Commissioner General shall by regulation adopt measures necessary for the implementation of rules referred to in this Section.

(a) A customs liability on importation shall be incurred when imported goods subject to import duties
and/or taxes are placed under the customs procedure for home use.
(b) A customs liability on exportation shall be incurred when goods subject to export duties are placed under the customs procedure for exportation.
(c) The customs liability shall be incurred at the time of acceptance of the goods declaration in question.
(d) The declarant shall be the person responsible for payment of the customs liability.

(a) A customs liability on importation of goods subject to import duties or taxes shall be incurred through-
(1) the unlawful introduction of imported goods into Liberia;
(2) the unlawful removal of imported goods from a customs-controlled area or a free zone to another
part of Liberia;
(3) the failure to-
(A) comply with conditions governing the use of a customs procedure under which the goods have been placed, the granting of a reduced or zero rate of import duty by virtue of the end use of the goods, or the granting of an exemption, partial exemption, waiver, privilege or relief in respect of import duties or taxes; or
(B) fulfill obligations arising, in respect of imported goods, from their temporary storage; or
(4) the consumption or use of imported goods in a free zone or customs controlled area except as
permitted under the customs laws.

(b) Where goods disappear from a free zone or customs controlled area, and their disappearance cannot be explained to the satisfaction of the Customs Department, the Liberia Revenue Authority , may regard the goods as having been consumed or used in the free zone or the customs controlled area.
(c) The customs liability on importation shall be incurred-
(1) at the time of unlawful introduction, in the circumstances described in paragraph (1) of subsection (a);
(2) at the time of the unlawful removal, in the circumstances described in paragraph (2) of subsection (a);
(3) at the time of acceptance of the goods declaration, in the circumstances described in point (i) of
paragraph (3) of subsection (a);
(4) at the time the obligation under the customs laws is not met, in the circumstances described in
point (ii) of paragraph (3) of subsection (a);
(5) at the moment when the goods are consumed or are first used, in the circumstances described in paragraph (4) of subsection (a).
(d) The person responsible for payment shall be-
(1) in the circumstances described in paragraph (1) of subsection (a)-
(A) the person who introduced the goods unlawfully,
(B) any persons who participated in the unlawful introduction and who were aware or should have been reasonably aware that such introduction was unlawful, and
(C) any persons who acquired or held the goods in question and who were aware or should
reasonably have been aware at the time of acquiring or receiving the goods that they had been
introduced unlawfully.
(2) In the circumstances described in paragraph (2) of subsection (a)-
(A) the person who removed the goods,
(B) any persons who participated in such removal and who were aware or should reasonably have been aware that the goods were being unlawfully removed,
(C) any persons who acquired or held the goods in question and who were aware or should reasonably have been aware at the time of acquiring or receiving the goods that they had been
unlawfully removed, and
(D) where appropriate, the person required to fulfill the obligations arising from temporary storage of the goods or from the use of the procedure under which those goods are placed.
(3) In the circumstances described in paragraph (3) of subsection (a), the person who is required,
according to the circumstances-
(A) to fulfill the obligations arising in respect of the goods from their temporary storage,
(B) to comply with conditions governing the use of the procedure under which the goods have been placed, or
(C) to comply with the conditions for the exemption, partial exemption, waiver, privilege or relief in respect of payment of import duties or taxes or the granting of a reduced or zero rate of duty.
(4) In the circumstances described in paragraph (4) of subsection (a), the person who consumed or used the goods and any persons who participated in such consumption or use and who were aware or should reasonably have been aware that the goods were being consumed or used under
conditions other than those permitted under the customs laws.
(5) Where the Liberia Revenue Authority regards goods which have disappeared as having been
consumed or used in the free zone or the customs controlled area and it is not possible to apply the preceding paragraph, the person liable for payment of the customs liability shall be the last person known to the Customs Department to have been in possession of the goods.

(a) A customs liability on exportation shall be incurred on removal of domestic goods subject to export duties without a customs declaration, and shall be incurred at the moment the goods actually leave Liberia without such a declaration.

(b) The person responsible for payment shall be-
(1) the person who removed the goods, and
(2) any persons who participated in such removal and who were aware or should reasonably have been aware that a customs declaration had not been but should have been lodged.

Where several persons are liable for payment of the amount of import or export duty corresponding to one customs liability, they shall be jointly and severally liable for the full amount of the liability.

(a) The amount of the import or export duty shall be determined on the basis of the rules for calculation of duty which were applicable to the goods concerned at the time at which the customs liability in respect of them was incurred.
(b) Where it is not possible to determine precisely the time at which the customs liability is incurred, the customs liability shall be deemed to have been incurred at the time Customs Department so determines on the basis of available information.

(a) Costs of Regular Handling and Storage. Where costs for storage or usual forms of handling have
been incurred within Liberia in respect of goods placed under a customs procedure, such costs or the
increase in value shall not be taken into account for the calculation of the amount of import duty.
(b) However, the customs value, quantity, nature and origin of imported goods used in the operations shall be taken into account for the calculation of the amount of import duty.
(c) Inward Processing Products. Where a customs liability is incurred for processed products resulting
from the inward-processing procedure, the amount of import duty corresponding to such liability shall, at the request of the declarant, be determined on the basis of the tariff classification, customs value, quantity, nature and origin of the goods placed under the inward-processing procedure at the time of acceptance of the goods declaration relating to those goods.
(d) Application of Favorable Tariff Treatment and Reliefs. Where the customs laws provides for a
favorable tariff treatment of goods, or for relief or total or partial exemption from import or export
duties, such favorable tariff treatment, relief or exemption shall also apply in cases where a customs
liability is incurred pursuant to Section 1631 of this Code, on condition that the failure which led to the incurrence of a customs liability did not constitute an attempt at deception.
(e) Goods Removed from Free Zones. Where a customs liability is incurred for goods that are removed from a free zone, the amount of import duty corresponding to such liability shall be determined as follows-
(1) any duties and taxes chargeable on the goods shall be those in force with respect to goods of that
class or description at the time the liability is incurred; and
(2) any duties and taxes chargeable shall be based on the quantity of imported goods used in the
processing of the good removed from the free zone; and
(3) domestic goods, whether they have been combined or made part, while in the zone, of other
goods may be removed there from free of duty;
provided that where the Customs Department, is not satisfied as to the origin of the goods or any
part or ingredient thereof duty shall be charged on such goods or such part or ingredient thereof as
if they were goods being imported for the first time.

(a) The amount of import or export duty and taxes payable shall be determined by the Customs
Department as soon as they have the necessary information.
(b) Without prejudice to the Customs Department’s powers to conduct post-clearance and other release controls under Section 1770, the Customs Department may accept the amount of import or export duty and taxes payable determined by the declarant as prescribed in regulation.

(a) Except as otherwise provided in the customs laws, the Customs Department shall notify the person responsible for payment of the customs liability in the form and manner as the Commissioner General shall by regulation prescribe.
(b) The customs liability shall be notified to the person responsible for payment no later than 14 days of the date on which the Customs Department is in a position to determine the amount of import or export duty payable. The Customs Department is in a position to determine the amount of import or export duty payable when the declarant has submitted all relevant and required information.
(c) The Customs Department, within the period stated in Section 1638, may amend an assessment
notice by making such alterations or additions to the assessment as the Commissioner General considers necessary.

(a) No customs liability shall be notified to the person responsible for payment after the expiration of a period of seven years from the date on which the liability was incurred.
(b) Where the customs liability is incurred as the result of an act which, at the time it was committed, was liable to give rise to fraud or criminal court proceedings, the seven -year period specified in subsection (a) shall be extended to a period of 10 years.
(c) Where a protest is filed under Section 1239, the periods specified in subsections (a) and (b) of this
Section shall be suspended, for the duration of the protest proceeding and any appeal therefrom, from the date on which the protest is filed.

(a) Without prejudice to Section 75 or any other provision of this Act, and any laws relating to nonrecovery of the amount of customs liability in the event of the judicially-established insolvency of
the person responsible for payment, a customs liability on importation or exportation is considered
extinguished as follows-
(1) by payment of the amount of customs duties, taxes and fees;
(2) by remission of the amount of customs duties and taxes; provided that, where several persons
are liable for payment of the amount of import or export duty corresponding to the customs liability
and remission is granted, the liability shall be extinguished only in respect of the person or persons to whom the remission is granted;
(3) by the invalidation of the goods declaration which gave rise to the liability;
(4) by abandonment to the Government or destruction under supervision of the Customs Department of the goods liable to customs duties, taxes and fees;
(5) where the customs liability arises as a result of the disappearance of the goods or the failure to
fulfill an obligation under the customs laws, the total destruction or irrevocable loss of the goods liable to import or export duties and taxes by accident or force majeure, provided-
(A) that such destruction or loss is duly established to the satisfaction of the Customs Department; and
(B) if such goods are under the customs warehouse procedure, the period allowed for warehousing under this Code has not expired;
(6) where the customs liability was incurred pursuant to Section 1631 or Section 1632 of this Code and-
(A) the failure which led to the incurrence of a customs liability had no significant effect on the correct operation of the customs procedure concerned and did not constitute an attempt at deception; and
(B) all necessary customs formalities required to comply with customs laws were subsequently carried out;
(7) where the customs liability was incurred pursuant to Section 1631 of this Code and evidence is
provided to the satisfaction of the Liberia Revenue Authority that the goods have not been used or
consumed in Liberia and have been exported there from; provided, however, that the liability shall not be extinguished in such cases in respect of any person or persons who attempted deception; or

(8) where goods released for home use duty-free, or at a reduced rate of import duty by virtue of
their end-use, have been exported with the permission of the Liberia Revenue Authority.

(a) The Liberia Revenue Authority, in order to avoid expense and inconvenience to the Government
disproportionate to the amount of revenue that would otherwise be collected, is authorized, under such regulations as the Minister shall prescribe, to—
(1) disregard a difference of an amount specified by the Minister by regulation, but not more than 100 US Dollars or its Liberian dollar equivalent, between the total customs duties, taxes, and other charges entered in the goods declaration and the total amount of customs duties, taxes, other charges, and interest determined by Liberia Revenue Authority;
(2) admit free of duty goods when carried on the person or contained in the baggage of any person
arriving in Liberia, and intended solely for that person’s personal or household use or gifts and not as stock in trade; provided that-
(A) such allowances shall not apply in the case of a person under 17 years of age;
(B) the Commissioner General may restrict any allowance in respect of a person who makes frequent journeys into and out of Liberia; and
(C) the aggregate fair retail value in the country of shipment of goods imported by one person on one day and exempted from the payment of duty shall not exceed an amount specified by the Minister by regulation, but not more than—
i. 150 US Dollars or its Liberian dollar equivalent in the case of articles sent as bona fide gifts from persons in foreign countries to persons in Liberia, or
ii. 200 US Dollars or its Liberian dollar equivalent in the case of articles accompanying, and for the personal or household use of, persons arriving in Liberia who are not entitled to an exemption from duty under the Customs Tariff;
(3) admit free of duty and taxes the means of transport for private use that are re-imported by returning residents, whether or not accompanying the person, provided that such goods were in free
circulation in Liberia when the returning resident departed with them from Liberia; or
(4) admit free of duty the means of transport for private use of non-residents, whether or not accompanying the person; provided, however, that where the value of such means of transport for private use exceeds 1000 US Dollars or its Liberian equivalent, as determined by the Liberia Revenue Authority, such means of transport shall be placed under the procedure for temporary admission in accordance with such regulations as the Commissioner General shall prescribe;
(5) waive the collection of customs duties, taxes, other charges, and interest due on goods when such customs duties, taxes, other charges, and interest are less than 100 US Dollars or such greater amount as may be specified by the Minister by regulation.

(a) Payment of customs duties, taxes and fees shall be made in cash, manager’s check, electronically
or by any other means permitted for discharge of tax liabilities under this Act or specified by the
Commissioner General by regulation.
(b) Payment may be made by a third person instead of the person designated under this Code as
responsible for payment.
(c) The person responsible for payment may in any case pay all or part of the amount of import or export duty, taxes and fees without awaiting expiration of the period he has been granted for payment.

(a) Amounts of import or export duty, taxes and fees, corresponding to a customs liability notified in
accordance with Section 1637, shall be paid by the person responsible for payment within a period of
time following the assessment notice as prescribed by the Commissioner General.
(b) Without prejudice to Section 50(d) of this Code, that period shall not exceed 10 days following the
assessment notice to the person responsible for payment of the amount of the customs liability.
(c) If the person responsible for payment is entitled to any of the payment facilities set out in Section
1643, payment shall be made within the period specified in relation to those facilities.

(d) The provisions on penalties for late payments and failure to pay taxes under Section 52 apply mutatis mutandis to the failure to pay a customs liability within the periods prescribed by subsections (a) and (c) of this Section.
(e) In addition to any penalty imposed under subsection (d), where a customs liability arises as a result of any of the events described in subsection (a) of Section 1631 (which relates to incurrence of customs liability through non-compliance), there shall be due a penalty for late payment under Section 52 calculated from the date the customs liability is incurred pursuant to subsection (c) of Section 1631.

Notwithstanding Section 74 of this Act, the Commissioner General is authorized to prescribe regulations to allow a person, upon provision of a cash or bank guarantee and without payment of interest or penalties, but with payment of fees, to-
(a) in the case of a single import or export, defer the payment of import or export duties and taxes
payable with respect to goods released to the declarant, but not to exceed 30 days from date of such
release; or
(b) in the case of multiple imports or exports by the same declarant, defer the payment of import or
export duties and taxes payable with respect to all goods released to that declarant within a single month, but not beyond 20 days from the end of that month in which such declarations were made.

In any case in which bond or other security is not specifically required by law, the Commissioner General may by regulation prescribe or specific written instruction require, or authorize the Customs Department to require, such security as the Commissioner General or the Customs Department may deem necessary for the protection of the revenue or to assure compliance with any law, regulation, or instruction which the Customs Department is authorized to enforce.

(a) A security may be provided to the satisfaction of the Commissioner General as prescribed in regulation in one of the following forms-
(1) a cash or cash equivalent deposit; or any other means of payment recognized by the Commissioner General as being equivalent to a cash deposit;
(2) another form of guarantee as prescribed by regulation which provides equivalent assurance that
import or export duties and taxes will be paid and any other obligations arising under the customs
laws will be properly discharged.
(b) The person required to provide a security may choose the form of security. However, the Liberia
Revenue Authority, may refuse to accept the form of security chosen where it does not meet the satisfaction of the Commissioner General as prescribed in regulation.
(c) The Liberia Revenue Authority, may require that the form of security chosen be maintained for a
specific period.

(a) Except as may be otherwise provided under ratified international agreements, a guarantor must be a third person established in Liberia. The guarantor must be approved by the Commissioner for Customs in accordance with established regulations.
(b) The guarantor shall undertake in writing to be jointly and severally liable for discharge of the
obligations of the principal under the customs laws and to pay the secured amount of any undischarged obligation.
(c) The Commissioner for Customs may refuse to approve the guarantor or the type of guarantee
proposed where either the guarantor or type of guarantee does not appear certain to ensure payment within the prescribed period of the amount of import or export duty and other charges due to the Customs Department.

At the request of the person required to provide a security, the Liberia Revenue Authority, may authorize the provision of one general security as prescribed in regulation to assure compliance with obligations under the customs laws in respect of two or more operations, declarations or customs procedures.
Such authorization shall be granted only to persons who satisfy the following conditions-
(a) they are established in Liberia;
(b) they have a record of compliance with customs and tax requirements;
(c) they are regular users of the customs procedures involved or are known to the Liberia Revenue
Authority to have the capacity to fulfill their obligation in relation to those procedures.

(a) The Commissioner of Customs, in accordance with such regulations as the Commissioner General
may prescribe, shall determine the required level of security on the basis of risk assessment taking into account all relevant factors, including-
(1) the prior record of the principal in timely payment of duties, taxes, and charges with respect to the
transaction(s) involving such payments;
(2) the prior record of the principal in complying with obligations concerning the storage and movement of imported goods, and other requirements relating to enforcement and administration of the customs laws;
(3) the value and nature of the goods involved in the transaction(s) to be secured;
(4) the degree and type of supervision that the Customs Department will exercise over the transaction(s); and
(5) the prior record of the principal in honoring bond commitments, including the payment of secured amounts.
(b) The Commissioner General shall by regulation prescribe the conditions whereby the requirement of security may be waived in particular cases where justified by risk assessment.

Where the Liberia Revenue Authority establishes that the guarantee provided does not ensure or is no longer certain or sufficient to ensure compliance with the obligations of the principal under the customs laws, including payment within the prescribed period of import or export duty or other charges, the Liberia Revenue Authority shall require an additional guarantee or the replacement of the original guarantee with a new guarantee, according to the choice of the person required to provide the security.

(a) The Liberia Revenue Authority shall release the guarantee immediately when the customs liability
or liability for other charges is extinguished or can no longer arise.
(b) Where the customs liability or liability for other charges has been extinguished in part, or may arise only in respect of part, of the amount which has been secured, a corresponding part of the guarantee shall be released accordingly at the request of the person concerned, unless the amount involved does not justify such action.
(c) The Liberia Revenue Authority may authorize the cancellation of any bond provided for in this Sub-Chapter, or of any charge that may have been made against such bond, in the event of a breach of any condition of the bond, upon the payment of such lesser amount or penalty or upon such other terms and conditions as it may deem sufficient. In order to assure uniform, reasonable, and equitable decisions, the Liberia Revenue Authority shall publish guidelines establishing standards for setting the terms and conditions for cancellation of bonds or charges thereunder.

The Commissioner General is authorized to adopt by regulation measures necessary for implementation of this Chapter, including measures prescribing-
(a) the conditions and form of bonds, and the manner in which such bonds shall be submitted;

(b) the amount of liquidated damages payable on breach of bond conditions;
(c) requirements under which a person may be approved as a guarantor; and
(d) the cases and conditions under which alternative forms of guarantee may be accepted under Section 1646.

(a) The Minister is authorized to remit or refund import or export duties or other receipts upon the
recommendation of the Liberia Revenue Authority in the following cases-
(1) Duties, Taxes and Fees. Whenever it is ascertained on the basis of a final decision under Section
1239 of this Code that duties, taxes or fees had been assessed or paid on imported or exported goods in excess of that which should have been paid under the law.
(2) Other Charges. Whenever it is determined in the manner required by law that any charges, other
than duties, taxes and fees, have been erroneously or excessively assessed or collected.
(3) Fines, Penalties, and Forfeitures. Whenever money has been deposited on account of a fine, penalty, or forfeiture which did not accrue, or which is finally determined to have accrued in an amount less than that so deposited, or which is mitigated to an amount less than that so deposited or is remitted.
(4) Goods Not In Accordance with Contract. Whenever the Liberia Revenue Authority confirms that the conditions for refund under Section 1656 are met.
(5) Drawback. Whenever the Commissioner certifies as correct a claim for drawback under Section 1657 of this Act.
(b) Notwithstanding subsection (a), the Liberia Revenue Authority may only grant credit to importers or exporters who may request same for future imports or exports.

(a) A refund shall be allowed where-
(1) goods were imported in pursuance of a contract of sale and duty was paid thereon but the
description, quality, state or condition of the goods at the time of release from customs custody was
not in accordance with the contract, and
(2) the importer either —
(A) returns the goods to the supplier, or
(B) with the permission of the Commissioner General , abandons the goods to the Liberia Revenue Authority or destroys the goods under customs control, and
(3) the goods have not been subjected to use after release from customs custody other than to an
extent necessary to discover that the goods were not in accordance with the contract.
(b) A refund shall be allowed where the Commissioner General is satisfied that the goods were shipped without the consent of the consignee and duty has been paid thereon, provided that the goods are, without having been used, returned to the consignor or abandoned to the Customs Department or destroyed under its supervision.

(c) The provisions of this Section shall not apply if the claim for refund of duty is not made within ninety days of the date of release from customs custody.
(d) A claim for refund under this Section shall be subject to verification by the Customs Department and any other compliance department designated by the Commissioner General.

(a) Subject to the other provisions of this Section, drawback shall be allowed on goods released for
home use if exported, or deposited in a customs warehouse or free zone for exportation or for shipment as stores, in the form of processed products.
(b) The provisions governing the inward processing procedure set out in Section 1584 through Section 1593 of this Code shall apply mutatis mutandis to drawback under this Sub-Chapter.
(c) Drawback shall, except as otherwise provided, be equal to the duty and taxes paid on the imported goods incorporated in or used in the manufacture of the processed products, provided that, where there is no receipt of an application for an amount of drawbacks, the Customs Department may recommend to the Commissioner General an amount which (1) appears to be appropriate, and (2) on average does not result in the duty drawn back amounting to more than the duty paid, and (3) relates to the number or quantity of the goods exported or deposited.
(d) Drawback shall not be allowed if, since duty was paid, the processed products have been used
otherwise than in the course of authorized processing operations or for normal testing.
(e) Notwithstanding anything herein before contained, drawback shall not be allowed if the amount of the drawback claimed exceeds the value of the goods.

(a) An authorization for drawback shall be obtained before any goods are exported or deposited in a
warehouse or free zone.
(b) Every claim for payment of drawback shall be made within a period of twelve calendar months from the date of exportation or from the date of deposit in a bonded warehouse or free zone.
(c) The person holding the authorization for drawback shall make a declaration in the prescribed form
to the Commissioner General that the conditions under which drawback is allowed have been fulfilled.
(d) A claim for payment of drawback under this Section shall be subject to verification by the Liberia
Revenue Authority.

(a) Where it is proved to the satisfaction of the Liberia Revenue Authority (that any goods after having been duly placed on board a vessel, aircraft, or vehicle for exportation have been destroyed by accident on board such vessel, aircraft, or vehicle any drawback payable on the goods shall be payable in the same manner as if the goods had been actually exported.
(b) Where it is proved to the satisfaction of the Liberia Revenue Authority that any goods after having
duly been placed on board a vessel, aircraft, or vehicle, for exportation have been materially damaged by accident on board such vessel, aircraft, or vehicle any drawback payable in respect of the goods shall, if they are landed in Liberia with the consent of the Commissioner and are either abandoned to the Government or destroyed under customs control in accordance with Section 1535 be payable as if the goods had been actually exported.

For purposes of this Sub-Chapter, a “material error or omission” in a goods declaration is an error or omission with respect to any of the following fields of the declaration-
(a) the identity of the exporter, including the name and Tax Identification Number;
(b) the identity of the importer or consignee, including the name and Tax Identification Number;
(c) the identity of the person making the declaration, including the name and Tax Identification Number;
(d) the identification of the importing or exporting vessel, vehicle or aircraft or its voyage number;
(e) the bill of lading, air waybill, or container identification details;
(f) the supplier’s invoice number;
(g) any import or export permit or license number or code;
(h) the tariff subheading under which the goods are classified under the Customs Tariff;
(i) the statistical quantity of the goods;
(j) the currency code for the currency in which the goods are traded;
(k) the value for duty expressed in the currency in which the goods are traded;
(l) the value for duty expressed in Liberian currency;
(m) the country of origin of the goods;
(n) the country from which the goods have been exported;
(o) the country of destination of the goods;
(p) the amount paid or payable to transport the goods to Liberia from the country of exportation,
including any amount paid or payable for internal transportation of the goods in that country;
(q) the insurance costs associated with transporting the goods to Liberia, inclusive of any insurance costs in the country of exportation;

(a) Declaration Errors and Omissions. Any person who lodges a goods declaration required by this Code, other than a declaration made pursuant to Section 1514, that contains either-
(1) a material error or omission, or
(2) any error or omission, if the result of which is that the amount of customs duty or tax payable
under this Code has not been paid or declared for payment or would not have been paid or declared
for payment, shall be liable for an administrative fine and any other criminal sanction that may be applicable.
(b) Non-compliance with License Conditions. Any person who fails to comply with any term or condition of a license or authorization issued by the Liberia Revenue Authority or the Customs Department under authority of-
(1) Section 1328, which relates to authorized customs-controlled areas;
(2) Section 1311, which relates to licensed customs brokers; or
(3) Section 1321, which relates to licensed bonded carriers shall be liable for an administrative fine in Section 1702.

(a) Declaration Errors and Omissions. The amount of administrative fine under paragraphs (a) of Section 1701 for errors or omissions in a declaration shall be-
(1) if the error or omission affects the amount of duty or tax payable,
(A) 100% of the duty payable, if this is the first administrative fine imposed on the person under Section 1701(a);
(B) 200% of the duty payable, if this is the second administrative fine imposed on the person under Section 1701(a);
(C) 300% of the duty payable, if the third or subsequent administrative fine imposed on the person under Section 1701(a);
(2) otherwise, if the error or omission does not affect the amount of duty or tax payable,
(A) 150 US Dollars or its Liberian Dollar equivalent per declaration, if this is the first administrative fine imposed on the person under Section 1701(a);
(B) 200 US Dollars or its Liberian Dollar equivalent per declaration, if this is the second administrative fine imposed on the person under Section 1701(a);
(C) 300 US Dollars or its Liberian Dollar equivalent per declaration, if this is the third or subsequent administrative fine imposed on the person under Section 1701(a).
(b) Non-Compliance with Conditions. The amount of administrative fine under paragraph (b) of Section 1701 for failure to comply with conditions of a license or authorization relating to Customs shall be the following-
(1) 350 US Dollar or its Liberian Dollar equivalent if this is the first administrative fine imposed on the person under Section 1701(b);
(2) 500 US Dollars or its Liberian Dollar equivalent if this is the second administrative fine imposed on the person under Section 1701(b);
(3) 750 US Dollars or its Liberian Dollar equivalent if this is the third or subsequent administrative fine imposed on the person under Section 1701(b).

(a) Notification. Subject to Section 1704, where the Liberia Revenue Authority determines that a person is liable for an administrative fine, the Liberia Revenue Authority shall issue a written notification with an assessment of possible administrative fine to the person concerned.
The person concerned shall be provided not more than 20 days from the date of notification given under subsection (a) to respond.
Based on the response of the person concerned or otherwise, if the Liberia Revenue Authority is
satisfied that the person is entitled to be exempted from the imposition of a fine under Section 1704, no administrative fine shall be imposed under this Sub-Chapter.
(b) Finality.

(1) Where a person given notice under paragraph (a) does not respond within the period referred to in that paragraph, the assessment referred to in paragraph (a) becomes final and shall be due and
payable in addition to any customs duty and taxes that may be payable.
(2) Where a person given notice under paragraph (a) responds within the period referred to in that paragraph but said response does not satisfy the Liberia Revenue Authority that the person is entitled to be exempted under Section 1704 from the imposition of a fine, the Liberia Revenue Authority shall issue a final notice of determination.

(a) Declaration Errors and Omissions. A person is not liable to the imposition of an administrative fine
under this Sub-Chapter for errors or omissions in a goods declaration, if—
(1) that person has voluntarily disclosed the error or omission to the Customs Department in writing
before the Customs Department has notified the person that—
(A) the goods to which the declaration relates have been selected for examination by the Customs Department;
(B) documentation is required to be presented to the Customs Department in relation to that
declaration; or
(C) the Customs Department intends to conduct an audit or investigation in relation to a selection of declarations that includes that declaration, or in relation to declarations made over a period of time that includes the time the declaration was made; or
(2) that person satisfies the Customs Department that the person formed an opinion based on a set of facts which would have been the opinion of any reasonable person based on the same set of facts; or
(3) that person satisfies the Customs Department that he acted in good faith on information provided
by the importer, exporter, or supplier of the goods to which the declaration relates, and reliance on
the accuracy or completeness of the information so provided was reasonable in the circumstances; or
(4) the total correct value for duty of the goods to which the error on the declaration relates is less than 100 US Dollar or its Liberian Dollar equivalent; or
(5) the period between the date the declaration was lodged and the date on which the error or omission was first identified exceeds 5 years; or
(6) the declaration was made in accordance with a valid binding decision issued by the Customs Department pursuant to Section 1238 of this Code.
(b) Non-Compliance with Conditions of License or Authorization. A licensee or authorized person is not liable to the imposition of an administrative fine under this Sub-Chapter for failure to comply with license or authorization terms or conditions, if—
(1) where the failure to comply with the terms or conditions concerns the storage, movement or declaration of goods, the total value for duty of such goods is less than 100 US Dollars or its Liberian Dollar equivalent; or
(2) the period between the date of occurrence of the breach of the term or condition and the date on
which the breach was first identified exceeds 5 years.

(a) An administrative fine assessed against a person under this Sub-Chapter shall become payable on the day the notice of assessment of the fine under Section 1703 is served on the person.
(b) Except as provided in subsection (c), a person on whom a notice of assessment of a fine has been
served shall pay, in addition to the fine, interest at the prescribed rate for the period beginning on the day after the notice was served on the person and ending on the day the fine has been paid in full, calculated on the outstanding balance of the fine.
(c) Interest is not payable if the fine is paid in full by the person within thirty days after the date of the
notice of assessment.

Administrative fines, interest, penalties, Customs service Fees, and collection Service Fees that are due and payable under this Sub-Chapter shall be considered a tax debt to the Government of Liberia pursuant to Section 12 of this Code.

(a) The authority of the Liberia Revenue Authority to assess administrative fines is in addition to other
remedies available under law, except that-
(1) a person shall not be assessed administrative fines under more than one section of this Sub-Chapter in respect of the same contravention of this Code and
(2) the Government of Liberia shall not seek civil penalties under any provision of this Code or other law for the violations covered by the notification of administrative fine.
(b) The payment of a fine does not preclude seizure and forfeiture of goods under this Code or other law in connection with the violation for which the fine was assessed.
(c) Without prejudice to the foregoing, the material errors or omissions of Section 1700 (r) & (s) shall be subject to criminal prosecution under the Liberia Revenue Code and other relevant laws.

(a) Every person who contravenes subsection(a) or subsection (b) of Section 1401 commits an offence.
Every person who commits an offence against this Section is liable to a civil penalty of 10,000 US Dollars.

(a) Every person commits an offence who —
(1) fails to declare arrival of a vessel as required by Section 1403 or
(2) makes the declaration required by Section 1403 but refuses at the time of making it to answer questions put to him by the Customs Department as required by that Section.

(b) Every person who commits an offence against-
(1) paragraph (1) of subsection (a) of this Section is liable to a penalty of 10,000 US Dollars, or
(2) paragraph (2) of subsection (a) of this Section is liable to a civil penalty of 5,000 US Dollars.

(a) Every person commits an offence who, being in charge of a vessel, aircraft, or vehicle, fails to present or submit any required document to the officer demanding the same, in accordance with Section 1403 of this Code.
(b) Every person who commits an offence against this Section is liable to a civil penalty of 7,000 US
Dollars.
(c) No penalty shall be incurred under this Section if the Liberia Revenue Authority shall be satisfied
that the said document was lost or mislaid without intentional fraud as prescribed in regulation.

(a) If a manifest required under the provisions of this Code does not include or describe any goods,
including stores, that are found on board of any vessel, aircraft or vehicle or after having been unladen from such vessel, aircraft or vehicle, the master of such vessel or the commander of such aircraft or the person in charge of such vehicle or the owner of such vessel, aircraft or vehicle commits an offense.
(b) Every person who commits an offence against this Section is liable to a civil penalty equal to the
customs value of such goods as determined by the Customs Department.
(c) No penalty shall be incurred under this Section if the Liberia Revenue Authority shall be satisfied
that the said manifest was defaced by accident or is incorrect by reason of clerical error or other mistake.

(a) If any of the goods found on board any vessel, aircraft or vehicle, or found among the goods unladen therefrom, consist of the narcotic drugs of a kind described in subsection (b) of this Section and are not included or described in a manifest required under the provisions of the Code, the master of the vessel, owner of such vessel, commander of such aircraft or person in charge in such vehicle or the owner of such vessel, aircraft or vehicle commits an offense.
(b) Every person who commits an offense against this Section shall be subject to the additional civil
penalties:
(1) if any such goods so found consist of heroin, morphine or cocaine, an additional civil penalty of
500 US Dollars for each ounce thereof so found;
(2) if any such goods so found consist of smoking opium or opium prepared for smoking or
marijuana, an additional civil penalty of 100 US Dollars for each ounce thereof so found; and
(3) if any such goods so found consist of crude opium, an additional civil penalty of 100US Dollars
for each ounce thereof so found.
(c) Penalties incurred under this Section shall, notwithstanding the provision in Section 1737 relating to the immunity of vessels, aircraft or vehicles used as common carrier, constitute a lien upon such vessel, aircraft or vehicle which may be enforced by a libel in rem, except that the master of such vessel or commander of such aircraft or person in charge of such vehicle or the owner of such vessel, aircraft or vehicle used by any person as a common carrier of such vehicle, aircraft or the owner of such vessel, aircraft or in the transaction of business as such common carrier shall not be liable to such penalties and neither the vessel nor the aircraft nor the vehicle shall be held subject to the lien, if it appears to the satisfaction of the court that neither the master nor any of the carrier officers of such vessel including licensed and unlicensed officers and petty officers, nor commander of any of the crew of such aircraft nor the person in charge of such vehicle, nor the owner of the vessel, aircraft or vehicle, knew and could not, by the exercise of the highest degree of care or diligence, have known, that such narcotic drugs were on board.
(d) Clearance of any such vessel, aircraft or vehicle may be withheld until such penalties are paid or until a bond, satisfactory to the Liberia Revenue Authority , is given for payment thereof. The provision of this subsection shall not prevent forfeiture of any such goods, vessel, aircraft or vehicle under any other provision of law.

(a) If goods, including stores, that are described in a manifest or list required under the provisions of this Code are not found on board the vessel, aircraft or vehicle or among the unladen goods, the master of such vessel or commander of such aircraft or the person in charge of such vehicle or the owner of such vessel, aircraft or vehicle commits an offense.
(b) Every person who commits an offence against this Section is liable to a civil penalty of
(1) 100% of the value of the goods on the first offense
(2) 200% of the value of the goods on the second offense
(3) 300% on the value of the goods on the third and subsequent offenses
(c) No penalty shall be incurred under this Section if the Liberia Revenue Authority shall be satisfied
that no part of the goods not found was unshipped or discharged except as specified in the report of the master or commander of the person in charge.

(a) Every person commits an offence who, being the master of any vessel from a foreign port of place:
(1) allows any goods, including stores, to be unladen from such vessel at any time after its arrival within the territorial waters of the Republic of Liberia and before such vessel has come to the proper
place for the discharge of such goods, and before he has received a permit to unlade, or
(2) allows any goods, including stores, the importation of which into Liberia is prohibited, to be
unladen from his vessel at any place upon the high seas adjacent to the territorial waters of the
Republic of Liberia to be transshipped to or placed in or received on any vessel of any description with knowledge, or under circumstances indicating the purpose to render it possible that such goods
or any part thereof may be introduced, or attempted to be introduced, into Liberia in violation of law.
(b) Every person who commits an offence against this Section is liable to a civil penalty equal to twice
the Customs Department’s appraised value of the goods, but not less than 10,000 US Dollars for the
offense described in subsection (a)(1) and not less than 1,000,000 US Dollars for the offense described in subsection (a)(2).
(c) No penalty shall be incurred under this Section if the Liberia Revenue Authority shall be satisfied, upon presentation of proof by the master of the vessel from which the cargo or stores have been transshipped or unloaded, and the master of the vessel to which any such cargo or stores were transshipped, that that the unlading or transshipment was in fact due to accident, stress of weather, or other necessity.

(a) Every person who contravenes Section 1596 commits an offence.
(b) Every person who commits an offence against this Section is liable to a civil penalty of 5,000 US
Dollars.

(a) In relation to a vessel arriving at any place in Liberia from a place outside Liberia, whether direct or
via another place in Liberia, it shall be an offence-
(1) for any member of the crew of the vessel or any passenger carried therein to sell or offer to sell any goods belonging to them or in their possession; or
(2) for any person to purchase or to attempt to purchase any goods belonging to or in the possession of any member of the crew of the vessel or any passenger carried therein.
(b) Without prejudice to any other provisions of the customs law, any person who is guilty of an offence under this Section shall be liable to a penalty of 5,000 US Dollars.

(a) Every person who contravenes Section 1419 commits an offence.
(b) Every person who commits an offence against this Section is liable to a civil penalty not exceeding
700,000 dollars.

(a) Every person commits an offense who, being the master of a vessel or a commander of an aircraft, fails to comply with a demand for return of a clearance made under Section 1423.
(b) Every person who commits an offence against this Section is liable to a civil penalty of 50,000
dollars.

If in the case of any vessel which is carrying goods coastwise —
(a) any goods are taken on board or removed therefrom at sea or any place outside Liberia; or
(b) except for some unavoidable cause the vessel touches at any place outside Liberia or deviates from its voyage; or
(c) the vessel touches at any place outside Liberia and the master or other person in charge does not report the fact to the Customs Department at the first place in Liberia at which the vessel arrives thereafter, then without prejudice to any other provisions of the customs laws the master of the vessel shall be liable to a penalty of 40,000 dollars.

(a) Every person who imports or exports goods by pipeline in contravention of any conditions or
restrictions imposed by any approval granted, or regulations prescribed, under Section 1445 commits
an offence.
(b) Every person who commits an offence against this Section is liable to a civil penalty of 500,000
dollars.

(a) Every person commits an offense who, unless otherwise authorized by the Customs Department,
enters a customs controlled area for the embarkation, disembarkation or processing of persons arriving in or departing from Liberia at a customs airport or, having so entered, refuses to leave promptly when so requested by an officer or a police officer or an officer of any agency having responsibility for security within the area, other than —
(1) a person coming within such category of person as is specified in subsections (b) and (c) of Section 1440 of this Code;
(2) a person acting in the course of his duty which necessarily requires his presence in such area, provided he is carrying on his person evidence in such form as the Commissioner General shall prescribe of his authority to perform that duty in that place; or
(3) any person authorized by the Liberia Revenue Authority, in such form as the Commissioner General may prescribe, to accompany a sick person or a child under twelve years of age to or from an aircraft arriving from or departing to a place outside Liberia.
(b) Every person who commits an offence against this Section is liable to a civil penalty of 50,000 dollars.

(a) Every person commits an offence who directs, assists financially or otherwise, or is any way knowingly concerned in the importation, bringing in, unloading, landing, removal, concealing,
harboring, or subsequent transportation, of any goods which are being or have been introduced, or
attempted to be introduced, into Liberia contrary to law.
(b) Every person commits an offense who exports or sends goods from Liberia, or attempts to export or send goods from Liberia, contrary to law
(c) Every person who fails to present goods to the customs office of destination in contravention to
subsection (c) of Section 1576 commits an offence.
(d) Every person who commits an offence against this Section is liable to a civil penalty equal to the
Customs Department’s appraised value of such goods.
(e) Without prejudice to the foregoing, offenses mentioned in this section may be subject to criminal
prosecution under the Liberia Revenue Code and other relevant laws.

(a) Every person commits an offence who—
(1) makes or signs, or causes to be made or signed, or delivers or causes to be delivered to the Customs Department or an officer any entry, declaration, notice, certificate or other document whatsoever; or
(2) makes any statement or declaration in answer to a question put to him by an officer which he is required by or under the provisions of this Code to answer, being a document or statement or declaration produced or made under the provisions of this Code which is inconsistent with the facts as determined by the Customs Department.
(b) Every person who commits an offence against this Section is liable to a penalty-
(1) if the document or statement or declaration was made in relation to imported or exported or
transited goods, in an amount equal to fifty percent of the customs value of that portion of goods
to which the false statement or declaration applies as determined by the Customs Department, or
(2) if otherwise, US$500 or its Liberian Dollar equivalent.
(c) Where by reason of any such document or statement as aforesaid the full amount of any duty payable is not paid, said goods shall be seized and held by Customs Department until the full amount of duty and related taxes unpaid are paid to the General Revenue Account and, without prejudice to subsection (d) of this Section and to any other provisions of the laws of the Republic of Liberia, if any person who commits an offence under this Section does so either knowingly or recklessly the goods shall be liable to forfeiture.
(d) Without prejudice to the foregoing, offenses mentioned in sub-section (a) may be subject to criminal prosecution under the Liberia Revenue Code and other relevant laws including chapter 12 of the Penal Code.

(a) Every person commits an offense who fails to declare any article or to produce any baggage or article as required by Section 1441.
(b) Every person who commits an offense against this Section is liable to a penalty equal in amount to the customs value of the article not declared or of the baggage or thing not produced plus all applicable taxes and levies, as the case may be, as determined by the Customs Department.

(a) Every person commits an offense who fails to report his arrival or present himself and accompanying articles or departs a conveyance or a designated place without authorization in violation of Section 1440.
(b) Every person who commits an offense against this Section is liable to a civil penalty of 3500 dollars.

(a) Every person commits an offense who, without the authority of the Customs Department, , or without just and sufficient cause, opens any of the doors or locks of a customs warehouse or makes or obtains access to any such warehouse or to any goods warehoused therein.
(b) Every person who commits an offense against this Section is liable to a civil penalty of 700,000
dollars.

(a) Any person who knowingly-
(1) transacts customs business without holding a valid customs broker’s license in violation of
Section 1310, or
(2) transports imported goods from one point in Liberia to another without holding a valid bonded
carrier’s license in violation of Section 1320, or
(3) owns or operates an area used as a temporary storage area or customs warehouse without holding a customs controlled area license in violation of Section 1325 commits an offense.
(b) Every person who commits an offense against this section is liable to a monetary penalty of 350,000 dollars.

(a) Every person commits an offence who, being in charge of a vessel, aircraft, or vehicle, fails to make
an advance declaration required by regulation issued pursuant to authority of Section 1400 of this Code.
(b) Every person who commits an offence against this Section is liable to a penalty of up to 350,000
dollars.

(a) Every person commits an offense who fails to declare currency or bearer negotiable instruments as required by Section 1442.
(b) Every person who commits an offense against this Section is liable to a fine consistent with regulation, in addition to criminal or other sanctions. of 33% of the total value of the currency or bearer negotiable instruments.

Any person who imports narcotic, hallucinogenic or other drugs in violation of the provisions of the
Public Health law commits an offense and shall be subject to such penalty or other sanctions as may be provided by the Penal Code, the Public Health law, and other laws of Liberia.

(a) Every person commits an offense who, without legal authority to do so, fishes in the territorial waters of Liberia.
(b) Every person who commits an offense against this Section is liable to 500,000 US Dollar penalty.
(c) Without prejudice to the foregoing, offenses mentioned in sub-section (a) may subject the offender to forfeiture of vessel, implement and catch in addition to criminal prosecution under the Liberia Revenue Code and other relevant laws including the Penal Code and Maritime Law.

The following goods shall be liable to forfeiture:
(a) goods in respect to which an offense has been committed under:
(1) Section 1420 of this Code (which relates to failure to notify the Customs Department if export
goods are not loaded);
(2) Section 1421 of this Code (which relates to the re-landing of export goods or stores without
permission by the Customs Department);
(3) Section 1714 of this Code (which relates to goods not manifested), if such goods are in the
possession of, or belonging or consigned to the master or to any of the crew of the vessel or to the
commander or any of the crew of the aircraft or to the owner or person in charge of the vehicle;
(4) Section 1718 of this Code (which relates to the retention on board, transfer and landing of ships
stores);
(5) Section 1719 of this Code (which prohibits certain sales and purchases of goods from vessels);
(6) Section 1723 of this Code (which relates to violation of conditions of import or export of goods
by pipeline);
(7) Section 1726 of this Code (which relates to false statements made in documents or in response
to question by an officer);
(8) Section 1727 of this Code (which relates to a person’s failure to declare articles or produce baggage on arrival to Liberia);

(9) Section 1732 of this Code (which relates to a person’s failure to declare currency or bearer negotiable instruments when required); or
(10) Section 1732 of this Code (which relates to the importation of drugs contrary to the Public Health law);
(b) stolen goods that are imported into Liberia or exported from Liberia or attempted to be imported into Liberia or exported from Liberia, whether or not duties and taxes have been paid on such goods;
(c) goods that are smuggled or clandestinely introduced or attempted to be introduced into Liberia
contrary to law;
(d) except as provided in Section 1737, any vessel, aircraft, vehicle, animal, or other thing used in, to aid in, or to facilitate by obtaining information or in any other way, the importation, bringing in, unloading, landing, removal, concealing, harboring, or subsequent transportation of any goods which are being or have been introduced, or attempted to be introduced, into Liberia contrary to law, whether upon such vessel, aircraft, vehicle, animal, or other thing or otherwise, together with its tackle, apparel, furniture, harness or equipment;
(e) goods in respect to which a person has contravened or failed to comply with the provisions of an authorization issued under Section 1328 for operation of a customs warehouse; and
(f) goods which have been lawfully permitted to be withdrawn from a warehouse or other customs controlled area without payment of duty for any purpose and are not duly delivered at the destination to which they should have been taken in accordance with that permission.

Whenever
- any vessel, vehicle, or aircraft; or
- the owner or operator, or the master, pilot, conductor, driver, or other person in charge of a vessel, vehicle, or aircraft;
is subject to a penalty for violation of the customs laws, the conveyance involved shall be held for the payment of such penalty and may be seized and forfeited and sold in accordance with the customs laws. The proceeds of sale, if any, in excess of the assessed penalty and expenses of seizing, maintaining and selling the property shall be held for the account of any interested party.

(a) No conveyance used by any person as a common carrier in the transaction of business as a common carrier is subject to seizure and forfeiture under the customs laws for violations relating to goods contained—
(1) on the person;
(2) in baggage belonging to and accompanying a passenger being lawfully transported on such
conveyance; or
(3) in the cargo of the conveyance if the cargo is listed on the manifest and marks, numbers, weights and quantities of the outer packages or containers agree with the manifest; unless the owner or operator, or the master, pilot, conductor, driver or other person in charge participated in, or had knowledge of, the violation, or was grossly negligent in preventing or discovering the violation.
(b) Except as provided in subsection (a) or (c) of this section, no vessel, vehicle, or aircraft is subject to forfeiture to the extent of an interest of an owner for a drug-related offense established by that owner to have been committed or omitted without the knowledge, consent, or willful blindness of the owner.
(c) If any goods the importation of which is prohibited is found to be, or to have been—
(1) on board a conveyance used as a common carrier in the transaction of business as a common
carrier in one or more packages or containers—
(A) that are not manifested (or not shown on bills of lading or airway bills); or
(B) Whose marks, numbers, weight or quantities disagree with the manifest (or with the bills of lading or airway bills); or
(2) concealed in or on such a conveyance, but not in the cargo;

(3) the conveyance may be seized and, after investigation, forfeited unless it is established that
neither the owner or operator, master, pilot, nor any other employee responsible for maintaining and insuring the accuracy of the cargo manifest knew, or by the exercise of the highest degree of care and diligence could have known, that such goods were on board.
(d) For purposes of this section—
(1) The term “owner or operator” includes—
(A) a lessee or person operating a conveyance under a rental agreement or charter party;
(B) the officers and directors of a corporation;
(C) station managers and similar supervisory ground personnel employed by airlines;
(D) one or more partners of a partnership;
(E) representatives of the owner or operator in charge of the passenger or cargo operations at a particular location; and
(F) and other persons with similar responsibilities.
(2) The term “master” and similar terms relating to the person in charge of a conveyance includes
the purser or other person on the conveyance who is responsible for maintaining records relating to the cargo transported in the conveyance.
(e) When a common carrier has been seized in accordance with the provisions of subsection (c) of this section and it is subsequently determined that a violation of such subsection occurred but that the vessel will be released, the conveyance is liable for the costs and expenses of the seizure and detention.

If upon the examination of any vessel, aircraft or vehicle it shall appear that a breach of the customs laws of the Republic of Liberia is being or has been committed so as to render such vessel, aircraft or vehicle, or the goods or any part thereof on board of or brought into Liberia by such vessel, aircraft or vehicle liable to forfeiture, the same shall be seized by the Customs Department and held in accordance with law.

The procedures set forth in Section 1740 through Section 1753 of this Code shall apply to seizures of any property effected by customs officers under any law enforced or administered by the Liberia Revenue Authority unless such law specifies different procedures.

(a) Except as otherwise allowed in this Sub-Chapter, all vessels, vehicles, aircraft, goods or baggage
seized or detained as liable to forfeiture shall forthwith be placed and remain in the custody of the
Customs Department at the port of entry or exit at which, or at the discretion of Customs to the nearest place at which, such items were seized or detained to await disposition according to law; and pending such disposition the seized items shall be stored in such place as in the Customs Department’s opinion is most convenient and appropriate with due regard to security and the expense involved, whether or not the place of storage is at the port of entry or exit or place in which the items were seized or detained and storage of any items outside the port or place in which they were seized or detained shall in no way affect the jurisdiction of the court which would otherwise have jurisdiction over such items.
(b) Notwithstanding the provisions of subsection (a) of this Section, where the person seizing any vessels, vehicles, aircraft, goods or baggage as liable to forfeiture under the customs laws is a police or other law enforcement officer and those items may be required for use in connection with any proceedings otherwise than under the provisions of this Code, they may be retained in the custody of the police until either those proceedings have been completed or it is decided that no such proceedings shall be brought:
provided that-
(1) notice in writing of the seizure or detention and of the intention to retain the items in question
in the custody of police or other law enforcement officers, together with full particulars as to those
items, shall be given forthwith in writing to the Customs Department at the nearest convenient customs office;
(2) the Liberia Revenue Authority shall be permitted to examine those items and take account thereof at any time while they remain in the custody of the police or other law enforcement officers; and

(3) the seized items shall be delivered to the Customs Department where such proceedings are
completed or no longer required in connection with those proceedings or it is decided that no such proceedings shall be brought.
(c) If any person other than a Government officer by whom any items were seized or detained or who has custody thereof after their seizure or detention, fails to comply with any requirement of this Section or with any direction of the Liberia Revenue Authority given hereunder, he shall be liable to penalty of 1,000 United States Dollars or its Liberian Dollar equivalent.
(d) Subsections (b) and (c) of this Section shall apply in relation to any dutiable goods seized or detained by any person other than either a police or customs officer notwithstanding that the goods seized were not liable to forfeiture under the customs Laws.

The Customs Department shall determine the domestic value, at the time and place of appraisement, of any vessels, vehicles, aircraft, baggage or other goods seized under the customs laws.

The Customs Department shall determine the domestic value, at the time and place of appraisement, of any vessels, vehicles, aircraft, baggage or other goods seized under the customs laws.

If —
(a) the value of a seized vessel, vehicle, aircraft, baggage or other goods does not exceed 5,000 United States Dollars or its Liberian Dollars equivalent; or
(b) such seized goods are prohibited from importation; then the Commissioner General or Commissioner of Customs shall cause a notice of the seizure of such goods and the intention to forfeit and sell or otherwise dispose of the same according to law to be published for at least three successive weeks in such manner as the Commissioner General or Commissioner of Customs directs. Written notice of seizure together with information on the applicable procedures shall be sent to each party who appears to have an interest in the seized goods.

Condemned As Forfeited
(a) Notice of Claim. Any person claiming that any goods seized as liable to forfeiture are not so liable
shall, within thirty days of the first notice of seizure having been given in accordance with the provisions of Section 1742, file with the Liberia Revenue Authority a claim stating his interest therein.
(b) Forfeiture Proceedings. Upon the filing of a claim and giving provision of a bond to the Government in the amount of 150% of the value of goods liable for forfeiture along with sureties to be approved by the Commissioner General, conditioned provided that in the case of condemnation of the goods so claimed, the obligor shall pay all costs and expenses of the proceedings to obtain such condemnation, the Liberia Revenue Authority shall transmit such claim and bond, with duplicate list and description of the goods seized and the names of available witnesses, to the Minister of Justice in case of criminal condemnation, or to the Tax Court in case of civil condemnation, for the institution of proper proceedings for the forfeiture of the goods seized
(c) Goods Deemed to have been condemned as Forfeited. Where no claim is filed within the time
prescribed in Subsection (a) of this Section in respect of any goods of which notice of seizure has been given in accordance with the provisions of Section 1742 those goods shall be deemed to be forfeited.
(d) Effect of Forfeiture. Forfeiture under this Section shall have the same force and effect as a final
decree and order of forfeiture in a judicial forfeiture proceeding in a court of Liberia. Title shall be
deemed to vest in Liberia free and clear of any liens or encumbrances from the date of the act for which the forfeiture was incurred.

If any vessel, vehicle, aircraft, goods, or baggage is not subject to Section 1742 of this Sub-Chapter, the Liberia Revenue Authority shall transmit a report of the case, with the names of available witnesses, to the Minister of Justice for the institution of the proper proceedings for the condemnation of such property.

Subject to the provisions of Section 1740(b) of this Code, any goods seized or detained under the provisions of this Code shall, pending the determination of their forfeiture or disposal, be dealt with and, if condemned or deemed to be condemned as forfeited, be disposed of in such manner as prescribed in regulation; provided that where goods are directed to be sold the proceeds of the sale shall be disposed of in accordance with the priorities set out in Section 1747.

Whenever it appears to the Liberia Revenue Authority that any goods seized under the customs law are liable to perish or waste or to be greatly reduced in value by keeping them in the regular course, or that the expense of so keeping them is disproportionate to the value thereof-
(a) if such goods are subject to Section 1742 of this Sub-Chapter and have not been delivered under bond, the Customs Department in twenty-four hours after the receipt of the appraiser’s report shall proceed forthwith to advertise and sell or otherwise dispose of the goods under regulations to be prescribed by the Commissioner General; or
(b) if such goods are not subject to Section 1742, the Commissioner General shall forthwith transmit a
report of the seizure to the Minister of Justice, who shall petition the court to order an immediate sale of such goods and, if the ends of justice require it, the court shall order such immediate sale, the proceeds thereof to be deposited with the court to await the final determination of the forfeiture proceedings.
Whether such sale be made by the Customs Department or by order of the court, the proceeds thereof shall be held subject to claims of parties in interest to the same extent as the goods so sold would have been subject to such claim.

Where any goods which have been condemned or deemed as forfeited under the provisions of this Sub-Chapter are sold the proceeds shall be disposed of in accordance with the following priorities-
First — for the payment of all proper expenses of the proceedings of forfeiture and sale, including expenses of seizure, maintaining the custody of the property, advertising and sale, and if forfeited by a decree of court and a bond for such court costs was not given, the cost as determined by the court;
Second —for the satisfaction of fines and penalties;
Third — for the payment of duty and related taxes;
Fourth --- liens for freight, charges, and contribution in general average, notice of which has been filed with the Commissioner General, according to law; and,
Fifth — the balance shall be deposited in the General Revenue Account of the Republic of Liberia as other costs and associated expenses incurred by Customs.

If any person claiming an interest in any vessel, aircraft, vehicle, animal, merchandise or baggage seized under the provisions of this Code offers to pay the value of such vessel, aircraft, vehicle, animal, goods or baggage as determined under Section 1741 and it appears that such person has in fact a substantial interest therein, the Liberia Revenue Authority may accept such offer and release the vessel, aircraft, vehicle, animal, goods or baggage seized upon the payment of such value thereof which shall be distributed in the order provided in Section 1747.

In all suits or actions brought for the forfeiture of any vessel, aircraft, vehicle, animal, goods or baggage seized under the provisions of this Code where the property is claimed by any person, the burden of proof shall lie upon the claimant; and in all suits or actions brought for the recovery of the value of any vessel, aircraft, vehicle, animal, merchandise or baggage because of violation of any such laws, the burden of proof shall be upon the claimant, provided the probable cause shall be first shown for the institution of such suit or action, to be judged of by the courts subject to the following rules of proof:
(a) The testimony or deposition of the officer who has boarded, or required to come to a stop, or seized a vessel, aircraft, vehicle, animal, or has arrested a person, shall be prima facie evidence of the place where the act in question occurred.
(b) Marks, labels, brands or stamps indicative of foreign origin, upon or accompanying goods or containers of goods, shall be prima facie evidence of the foreign origin of such goods.
(c) The fact that a vessel of any description is found, or discovered to have been, in the vicinity of any vessel within the territorial water of the Republic of Liberia and under any circumstances indicating
contact or communication therewith, whether by proceeding to or from such vessel, or by coming to in the vicinity of such vessel, or by delivering to or receiving from such vessel any goods, person, or
communication, or by any other means affecting contact or communication therewith, shall be prima
facie evidence that the vessel in question had visited such vessel within the territorial waters of the
Republic of Liberia.

Upon a report of the Commissioner for Customs, the Minister of Justice, or any official having charge of any claim on a person(s) arising under the customs laws showing the facts upon which such claim is based, the probabilities of a recovery and the terms upon which the same may be settled, the Commissioner General is hereby authorized to compromise such claim.

Whenever any person interested in any vessel, aircraft, vehicle, animal, goods or baggage seized under the provisions of this Code, or who has incurred, or is alleged to have incurred, any fine or penalty thereunder, files with the Commissioner General before the sale of such vessel, aircraft, vehicle, animal, goods or baggage, a petition for the remission or mitigation of such fine, penalty, or forfeiture, the Commissioner General, if he finds that such fine, penalty or forfeiture was incurred without willful negligence or without any intention on the part of the petitioner to defraud the revenue or to violate the law, or finds the existence of such mitigating circumstances as to justify the remission or mitigation of such fine, penalty or forfeiture, may remit the same upon such terms and conditions as he deems reasonable and just, or order discontinuance of any prosecution relating thereto. In order to enable him to ascertain the facts, the Commissioner General may request the Minister of Justice to have testimony taken upon such petition; provided, that nothing in this Section shall be construed to deprive any person of any award of compensation under Section 1752 made before the filing of such petition.

Any person, not an officer of the Republic of Liberia, who detects and seizes any vessel, aircraft, vehicle, animal, goods or baggage subject to seizure and forfeiture under the customs laws, and who reports the same to the Commissioner General, or who furnishes the Commissioner General or the Minister of Justice original information concerning any fraud upon the customs revenue, or a violation of the customs laws perpetrated or contemplated, which detection and seizure or information leads to a recovery of any customs duties withheld, or of any fine, penalty, or forfeiture incurred, may be awarded and paid by the Commissioner General a compensation of 20 per centum of the net amount recovered, but not to exceed 100,000 United States Dollars or its Liberian Dollars equivalent in any case, which shall be paid out of any appropriations available for the collection of the revenue from customs. If any vessel, aircraft, vehicle, animal, goods or baggage is forfeited to the Republic of Liberia, and is thereafter, in lieu of sale, destroyed under the customs laws or delivered to any Governmental agency for official use, compensation of 20 per centum of the appraised value thereof may be awarded and paid by the Commissioner General under the provisions of this Section, but not to exceed 100,000 United States Dollars or its Liberian Dollars equivalent in any case. The Commissioner General in consultation with the Auditor General shall prescribe in an administrative regulation the procedure for compensating informers.

No suit or action to recover any pecuniary penalty or forfeiture of property accruing under the customs laws shall be instituted unless such suit or action is commenced within seven years after the time when the alleged offense was discovered; provided, that the time of the absence from the Republic of Liberia of the person subject to such penalty of forfeiture, or of any concealment or= absence of the property, shall not be counted within this period of limitation.