Section 52, The Finance Act, 2021

(1) Nothwithstanding any other law to the contrary anexporter of produce such as coffee, cocoa, cashew nut, palm oil, vegetable oil, fisheries products and forest products shall from the 1st day of April 2021 repatriate through the commercial banking system, the minimum of 30 percent of his export proceeds to Sierra Leone within a period of 3 months from the day of export. (2) The exporter referred to under sub-section (1) shall submit copies of the repatriation documents to the Bank of Sierra Leone as evidence of export. Tourism relief. Repatriation of export proceeds. Regulation of essential Commodities (3) Where the exporter fails to submit evidence of repatriation referred to under sub-section (2) it shall be presumed that the exporter has contravened sub-section (1) and shall not be issued renewal of anual license and export clearance certificate unless the contrary is proved.