Law library · Sierra Leone · The Finance Act, 2021
Section 37, The Finance Act, 2021
Status not yet checkedThe Finance Act, 2021, Sierra Leone
Section 15 of the Customs Act, 2011 is amended by insertingthe following new subsection immediately after subsection (2)-
"(3). Notwithstanding subsection (2), customs value
for exported goods shall be the Free on Board (FOB)
value
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