Section 26, The Goods and Services Tax Act, 2009

(1) The value of an import of goods is the sum of– (a) the value of the goods for the purposes of customs duty under the Customs Act, whether or not duty is payable on the import; (b) to the extent not included under paragraph (a)– (i) the value of insurance and freight incurred in bringing the goods to Sierra Leone; and (ii) the cost of services that have been treated as part of the import of the goods because of subsection (6) of section 6; (c) the amounts, if any, of customs duty, customs service charge or other tax or fiscal charge (other than GST) payable on the importation of the goods. (2) Where goods are re-imported after being exported for the purpose of undergoing repair, renovation, or improvement, the value of the import of the goods is the amount of the increase in their value that is attributable to the application of the repair, renovation, or improvement process, so long as the form or character of the goods has not been changed by the repair, renovation or improvement. (3) Regulations may specify or vary the way in which the value of a particular kind of import is determined. PART VI –CALCULATION AND PAYMENT OF GST NET AMOUNT