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The Commissioner General of the National Revenue Authority (NRA), Jeneba J. Bangura, on April 23, 2026, conducted an unannounced spot-check of several bonded warehouses in Freetown as part of the Authority’s ongoing enforcement drive to safeguard government revenue.
Bonded warehouses are essential to legitimate trade. They allow importers to store dutiable goods without immediate payment of taxes and duties, provided the goods remain under customs control, and the required levies are settled when the goods enter the local market.
According to the NRA, by verifying actual operations on the ground, the NRA strengthens compliance, reduces revenue leakage, and ensures that goods in bond are properly secured and regulated.
The Commissioner General identified serious compliance gaps, including: Deviations from the Triple Lock System – the electronic and physical controls that underpin the bonded warehouse regime have been compromised at some facilities.
Expired or outdated Bond Guarantees – most guarantees have either lapsed or not been updated in line with current obligations.
Additionally, Commissioner Bangura directed warehouse operators to request updated bonds without delay and warned against treating the bonded system as a mere storage arrangement used to postpone payment of government revenue.
“The bonded warehouse is not an alternative storage facility to delay tax payment. Compliance is non‑negotiable,” she said.
Mr. Leonard Tucker, Assistant Commissioner for Customs Bonded Warehouse, emphasized: “The bonded warehouse system is a structured trade mechanism – not simply a storage facility. It is designed to facilitate legitimate business, protect goods, give importers time to meet their financial obligations within the law, and ensure full accountability to the state.”
Finally, the NRA states it will continue regular, unannounced spot checks across all bonded warehouses nationwide. Persistent violators risk suspension of their bond licence and further enforcement action.
Commissioner Bangura was accompanied by the Assistant Commissioner for Customs Bonded Warehouse, Mr. Leonard Tucker, and other staff. The inspection covered KADCO (SL) Limited, Cerra Automotive, Pee Cee & Sons, among others.
