Section 18: The Customs Act 2011, is amended in section 40 by-

(a) repealing and replacing subsection (2) with the following new subsection - "(2) Freedom of transit shall be allowed through the territory, via the routes most convenient for international transit, for traffic in transit to or from the territory of neighbouring countries. (b) inserting the following new subsection immediately after subsection 2 (2 A)No distinction shall be made for customs control or for liability of customs duties, tax or other levy under Sierra Leonean law which is based on the flag of vessels, the place of origin, departure, entry, exit or destination or on any circumstances relating to the ownership of goods, of vessels or of other means of transport, except for reasonable administrative expenses such as; (a) transit fee levy on goods declared for transit; (b) customs services fees paid by importers requiquiring the service of customs outside customs working hours or places of work. 19 The Customs Act 2011, is amended in section 52 by inserting the following new sub-sections immediately after subsection (7) "(8) Any company which fails to comply with this section shall be liable to a penalty of USD20,000 or its equivalent in Leones (9) Any importer other than a company who fails to comply with this section shall be liable to a fine of USD10,000 or its equivalent in Leones." of section. 29 . of section 40. of section 52. No. 2 Finance Act 2018 No. 2 Finance Act 201814 1515 Amendment of the Finance Act 2011