从中国进口汽车到塞拉利昂：落地成本完整指南 2026

Importing a car from China to Sierra Leone: duty, GST, the right-hand-drive rule and SLRSA registration

A left-hand-drive Chinese car can be imported into Sierra Leone through Freetown. The importer needs a TIN from the National Revenue Authority (NRA), a licensed clearing agent files the declaration, and the car pays import duty, GST, the ECOWAS levy and an income-tax prepayment before the Sierra Leone Road Safety Authority (SLRSA) registers it.

Policy checked: 26 October 2026. Each rule links to its source, mainly the NRA Tax Guide 2022 and the laws on the NRA tax-laws page. NRA customs and the SLRSA decide on each vehicle; nothing here guarantees the outcome.

Who can import, and what the car must be

The NRA guide's clearance path starts with the importer getting a TIN from the NRA with a passport or national ID. The importer then hires a licensed clearing agent and hands over the bill of lading and the commercial invoice.

Steering. Sierra Leone drives on the right. The NRA Tax Guide 2022 (section 3.11) lists "motor vehicles that are right hand drive" among prohibited imports. An older Finance Act 2011 clause, reproduced in the consolidated Customs Act, instead charged a 20% surcharge on right-hand-drive cars. Treat right-hand drive as not allowed, and confirm any exception in writing with the SLRSA and the NRA. LandedCar supplies left-hand-drive Chinese-market cars.

SUVs built from 2017. The SLRSA announced that from 1 September 2025 it registers SUVs manufactured from 2017 onward only with a valid INTERPOL certificate verifying title and clearance. Ask your agent about it before you ship.

Age. We found no general age limit; the Finance Act 2025 caps only duty-free donated used vehicles at five years.

Taxes and the landed cost

Customs value is CIF. According to the NRA guide and the NRA customs duty page:

1. Import duty follows the ECOWAS Common External Tariff. In the 2022 CET schedule, new petrol passenger cars (HS 8703) are in the 20% band.
2. Import GST 15% on CIF plus duty (plus excise where it applies).
3. ECOWAS levy 0.5% of CIF.
4. African Union levy 0.2% of CIF under section 38 of the Finance Act 2017.
5. Withholding income tax, a prepayment credited against income tax: 5% of CIF. The Finance Act 2018 (section 10) raised the rate in section 114 of the Income Tax Act from 3% to 5%, as the NRA guide also states; companies with audited accounts can apply for exemption.
6. Excise 20% applies only to luxury vehicles worth US$50,000 or more, so not to these two cars.

Two petrol SUVs, calculated live by this site's rules engine (5% withholding tax and the 0.2% AU levy included).

On these figures, landed charges come to about 47% of CIF, or 122–130% on top of the ex-works price. You pay what the NRA assessment notice says.

Registration, licensing and the circulation levy

After customs release, the SLRSA registers and licenses the car. The SLRSA's online licence service runs through the WanGov portal. A media report of an SLRSA notice (not official) says new registrations need a first-aid kit sold by the SLRSA, a title of ownership from the country of origin, and a roadworthiness (MOT) test. We found no official SLRSA fee schedule, so get current fees from the SLRSA. The Finance Act 2026 (section 30) sets an annual circulation permit levy of NLe500 on cars.

Shipping, the cargo tracking note and who does what

Every sea shipment to Sierra Leone needs a cargo tracking note (CTN, also called ECTN). Shipping-line notices from Grimaldi (2020) and Grimaldi (2022) say it is issued through the provider appointed by the ports authority (LSS portal). The shipper opens an account and pays online before the vessel cut-off. Without it the line will not load the cargo or release the bill of lading. So LandedCar, as exporter, arranges and pays for it in China and itemises it on the pro forma invoice. LandedCar delivers to the Chinese port (FOB or CIF). The customs declaration, taxes and SLRSA registration are done in the importer's name by the importer or their clearing agent. The responsibility for each step is written into the quotation and pro forma invoice.

Frequently asked questions

Can I bring a right-hand-drive export model? Plan on left-hand drive; get any exception in writing from the SLRSA and NRA first.

Why may my agent's figure differ? Port charges and SLRSA fees above are estimates; the withholding tax may be waived for companies with audited accounts.

Sources, checked 26 October 2026: NRA Tax Guide 2022 · NRA: Customs Duty · NRA: Tax Laws & Regulations · Income Tax Act 2000 (as amended), s.114 · Finance Act 2017, s.38 (AU levy) · Finance Act 2018, s.10 (withholding 5%) · Customs Act 2011 (consolidated) · Finance Act 2026 · Finance Act 2025 · ECOWAS CET 2022 schedule (published by Côte d'Ivoire customs) · SLRSA · SLRSA news · shipping-line notices, not official: Grimaldi 2020, Grimaldi 2022 · media report, not official: The Calabash. Table figures come from this site's rules engine and are not an NRA assessment. The NRA and SLRSA decisions on the actual vehicle prevail.