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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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