Law library · Sierra Leone · The Finance Act, 2009.
Section 6: As from the commencement of this Act–
Status not yet checkedThe Finance Act, 2009., Sierra Leone
(a) the following customs procedures shall
apply–
(i) compulsory submission by all shipping
companies or agents of electronic
manifests within a stipulated time;
(ii) electronic completion and lodgment of
declarations by all declarants;
(iii) payment of customs duties and other
customs related taxes at designated
banks;
(iv) the Port Authority to receive and
discharge goods electronically;
10 11
Revenue
stamps to
replace
postage
stamps on
official
documents.
Automated
customs
procedures.
(v) the imposition of a processing fee for
declarations processed through the
electronic system for the maintenance
of the system; and
(vi) the use of World Trade Organization
Agreement on customs valuation
instead of the Brussels definition of
value; and
(b) the National Revenue Authority shall ensure
that all penalties imposed by law for offences
and discrepancies found on declarations
completed and registered with the Authority
for processing are enforced or applied, as the
case may be.
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