Liberia - Customs and duties

Imports are subject to tariff duties, ranging between 2.5% and 25%, which constitute a major source of government income. Import duties are specific (based on weight) for some commodities, ad valorem (based on cost, insurance, and freight value) for others. Specific duties apply to foodstuffs, beverages, petroleum products, and certain rubber and textile products. All exports and some imports require licenses. Customs duties are 25% on luxury items such as alcoholic beverages, apparel, cosmetics, electronics, jewelry, and tobacco.

Goods may be landed, stored, sorted, manufactured, repacked, re-forwarded, or transshipped within the area of the Free Port of Monrovia without payment of customs duties, but the port was closed as of 1999.