The Commissioner General for the National Revenue Authority (NRA), Brima Swarray, has issued a public notice with crucial guidelines for contractors aiming to secure duty waivers.
Drawing attention to the Tax and Duty Exemption Act of 2023, the NRA emphasizes its provisions which grant exemptions to specific categories, including institutions, individuals, organizations, and diplomatic missions, from duty concessions at Sierra Leone’s border crossing points.
To expedite the processing of these waivers, the Commissioner General has outlined specific steps for qualifying entities:
- Detailed Contracts: Institutions, companies, and contractors must include detailed contracts as part of the application documents for all duty concessions. This will aid the NRA in promptly processing these concessions.
- List of Contractors: Companies are required to provide a list of their contractors or nominated contractors as an integral part of their duty waiver application documentation.
- Bill of Lading: All applicants must attach the bill of lading to every duty waiver and concession application, ensuring it is a part of the documentation submitted for duty waiver considerations.
The NRA expressed its concern over the growing number of duty waiver applications. To enhance the efficiency of processing, the authority urges all contractors, except those covered by the Vienna Convention, to ensure they submit all necessary documents as outlined in the public notice. The contractors have been strongly advised to heed these directives for a smoother application process.