Section 15, The Finance Act, 2018.

The Customs Act, 2011 is amended by inserting thefollowing new definitions- "authorized economic operator" means a party involved in the international movement of goods approved by a national customs administration complying with World Custom Organisation; "customs service fees" means charges levied when an importer requests the services of a customs officer outside the normal - (a) working hours of customs or (b) offices or workplaces of customs to cover transport cost, lodging and food." "transit fee" means charges levied on goods passing through the customs territory of Sierra Leone to another country or customs territory.