By Abu Bakarr Jalloh
In 2019 domestic tax and customs duty accounted for 53 and 25 percent, respectively, of the tax revenue of Sierra Leone, according to figures from the National Revenue Authority (NRA).
Many people wonder why customs duty contributes so little at a time when Sierra Leone import almost everything, from basic staple and textile to fuel and high-tech goods. The country’s merchandise trade balance reached Le8 Trillion ($800 million) in 2018, according to the United Nations Conference on Trade and Development (UNCTAD).