Section 53, The Goods and Services Tax Act, 2009

(1) An amount taken into account under this Act shall beexpressed in the Leone. (2) If an amount is expressed or paid in a currency other than the Leone– (a) if the amount relates to an import of goods, it shall be converted into the Leone at the exchange rate applicable under the Customs Act for the purposes of computing the customs duty payable on the import; and (b) if no such provisions apply, and in any other case, the amount shall be converted to the Leone at the Bank of Sierra Leone midexchange rate applying between the foreign currency and the Leone on the date the amount is taken into account.