Enforcement Provision


The Bureau of Customs and Excise is an arm of the Ministry of Finance established by an Act of the National Legislature on March 6, 1952 responsible for the collection of Customs duties on all commodities imported into and exported out of Liberia.

The Customs Revenue Code and harmonizes description coding system of the Customs Tariff schedule of the Liberia Act of 2000 (phase one of the Reform Tax Code of Liberia) provide the regulation for customs duties and other related customs activities.

The actual aim of the Custom Revenue Code is to ensure that all customs officers assigned at various customs ports properly process imports or exports, collect customs duties there on and administer the various provision of the customs laws.

Accordingly, section 1480 and 1481 of the Revenue Code serves as a basis on which the Bureau of Customs and Excise operates as it relates to the clearing of goods through approved routed.

Section 1480: “Except as otherwise allowed under the customs laws, no vehicle or vessel shall enter or depart from Liberia by land or inland waterway.”

Section 1481: “The person in charge of any vehicle or vessel entering Liberia by land or inland waterway shall proceed at once with his vehicle or vessel to the customs station nearest to the point at which he shall have crossed the border into Liberia and shall not proceed beyond that situation without the permission of the proper office.”

Therefore, all importers and exporters must help the Bureau of Customs and Excise by proceeding to the nearest customs point of his entry and present to the proper customs officer any manifest, waybill, parceling, list, original invoice or any other documents in his possession relating to the goods. This process provides the customs authorities/officers with all the necessary information to properly impose importer exporter levies.

To implement this mandate as enshrined in the Customs Revenue Code, the Bureau of Customs and Excise is segmentized into Unit, Division or Sections.

Customs Collection and Enforcement Division

This is a division in customs that responsible to collect and enforce all delinquent taxes due Government of Liberia (GOL) that is considered over due or incollectible taxes.

Process Flow:

  • Post Clearance Audit unit prepares short payment bills;
  • Bills submit to the office of the Commissioner of Customs and Excise for onward transmission to the Division of Collection and Enforcement;
  • Receives approved bills (short payment/delinquent tax) from customs source unit (e.g. Post Audit and Inspection) through the office of the Commissioner of Customs;
  • Two (2) copies of bill are handed to the enforcers;
  • The Taxpayer’s file;
  • Onward submission to the concerned taxpayers;
  • Concerned taxpayer obtain Manger’s Check (MC) from any Commercial bank;
  • Present MC to data capture TIN/BPS to obtain Bank Payment Slip (BPS);
  • Present BPS to CBL teller at MOF to obtain official flag receipts;
  • Received processed official flag receipt from taxpayer/delinquent taxpayer to update taxpayer record via Tax Administration System (TAS)a