Import duty waiver implementation constraints

The laws in Sierra Leone make provision for the granting of import duty waivers to private businesses. This is one of the government’s strategies to address various issues in the economy ranging from attracting private capital to job creation, boosting local entrepreneurship and productivity, or enhancing the business and regulatory environment. However, the implementation of the administrative processes for approval of duty waivers remains a challenge. This study assessed the waiver constraints by first reviewing the regulations that grant duty waiver exemptions to businesses. It also carried out an assessment of the administrative processes along the clearing chain to pin-point specific areas where bottlenecks exist.