Section 3, The Finance Act, 2006.

(1) Subject to section 110 of the Constitution of Sierra Leone, the responsibility for duty waiver administration is hereby transferred to the National Revenue Authority, with the Minister of finance retaining responsibility for policy guidelines thereon. (2) The National Revenue Authority shall charge a nonrefundable administrative fee at the rate of 1.25% of the CIF value of all goods in respect of which duty waiver is granted to cover the administrative cost of processing the duty-waiver application. (3) Eligible entities shall, at the commencement of each financial year, prepare and forward for the approval of the National Revenue Authority, exhaustible lists of goods in respect of which they will be applying for duty waiver, and the National Revenue Authority may undertake stock-taking of goods in respect of which duty-free concessions are granted. (4) Persons and organizations applying for duty-free concessions may be required to pay duties up front on any ambiguous waiver requests, but refund of such duties may be granted where the Commissioner-General is satisfied of the entitlement of the applicant to the waiver.