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Section 7, The Finance Act, 2011.

Status not yet checkedThe Finance Act, 2011., Sierra Leone

Any person who in the process of clearing imported goodsleaves any declaration form in the Automated System of Customs Data (ASYCUDA) beyond the normal period of seven days needed to complete the process or abandons such form in the system, commits an offence, and shall be liable on conviction to a fine of not less than two hundred thousand leones and not more than two million five hundred thousand leones.

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