Section 39, The Goods and Services Tax Act, 2009

(1) The Commissioner-General— (a) shall collect the GST due under this Act on an import of goods at the time of import and shall at that time obtain the name and TIN, if any, of the importer, the import declaration, and the invoice values in respect of the import; and (b) may make arrangements for such functions to be performed on his behalf in respect of imports through the postal services. 58 59 Due date for payment of GST payable on imports. (2) An importer of goods is required, on entry of the goods into Sierra Leone, to furnish the National Revenue Authority with an import declaration according to the relevant provisions of the Customs Act and pay any GST due on the import. (3) An import declaration required under subsection (2) shall— (a) be made in the form prescribed by the Customs Act; and (b) provide such information as is necessary to calculate the GST payable in respect of the import under the Customs Act. (4) Except where the contrary intention appears, the provisions in the Customs Act relating to the import, transit, coastwise carriage and clearance of goods and the payment and recovery of duty, apply in relation to GST payable on a taxable import under this Act, so far as those provisions are relevant, and with such exceptions, modifications, and adaptations as are necessary for the purpose of collecting GST on taxable imports. (5) The Commissioner-General may exercise any power conferred on him by the Customs Act as if the reference to duty in that Act included a reference to GST charged under this Act on an import of goods. (6) GST on the importation of goods shall be charged and payable as if it were a duty of customs on the goods under the relevant provisions of the Customs Act and the other relevant provisions relating to customs duty shall also apply to disputes and offences concerning GST on importation.