Third Schedule, The Goods and Services Tax Act, 2009

Institutional reliefs 1. President of the Republic of Sierra Leone. 2. Commonwealth, Foreign embassies and Missions (Reciprocal only). 3. Other international agencies subject to agreement with the Government of Sierra Leone, duly ratified by Parliament and specifically providing for relief from payment of local taxes on goods and services. 4. An import of goods (including foodstuffs) for use in rehabilitation or relief following natural disaster, as approved by the Minister of Finance.