STEP 1

Consignee has a valid business registration, tax identification number and tax clearance

The consignee is the institution, person who is the receiver of goods or container in Liberia.

STEP 2

The Shipper sends to broker the full detail of all the items in the container and full contact details (address, phone, email). For example a proforma invoice or final invoice and parking list

STEP 3

Broker opens an Import Permit Declaration (IDP) for processing at the ministry of commerce & industry and BIVAC International for pre-shipment Inspection (PSI).

When this PSI file is opened, BIVAC shall enquire the point of inspection. There are two options at the point of shipment/export (Abroad) or at the point of receipt/import(Liberia)

If at point of Export : BIVAC shall issue a CRF (Clean Report of Finding), the CRF shall determine the custom duty to be paid to the LRA (Liberian Revenue Authority).

Note: Container is only then opened on delivery to final destination

If at point of Import (Liberia): BIVAC will issue an NNRF (Non Negotiable of Finding) instead of a CRF. Note: Container/goods is opened at the Freeport of Monrovia for inspection.

4% presumptive TAX on vehicles can be calculated when the CRF or NNRF is issue by BIVAC International

STEP 4

BIVAC fee is calculated. This is according to your FOB (Freight On Board) value.

Twenty Thousands United States dollars ($ 20,000.) or more, it will be multiplied by 1.2

Minimum BIVAC fees is $ 190.00 for FOB value that is $ 15,000. USD or less;

Documentation or processing or gate pass and clearance for one container is $ 150.00 USD.

STEP 5

Shipper pays freight to the shipping line and receives a BL (Bill of Lading).

STEP 6

Shipper sent BL to the consignee (in this case LSTC) 

STEP 7

Consignee obtains a DO (Delivery Order) from the shipping line.

D.O fees depend on the shipping line.

DO is calculated based on tonnage for vehicles that are not shipped in a container but share the same bill of lading. For vehicles that are not containerize payment of DO is different.

STEP 8

Obtain assessment notice. When the consignee (LSTC) has the entire necessary document (CRF/NNRF/BL&DO) the clearing agent will put these documents into  the ASYCUDA (Automatic Systematic for Custom Data) to obtain an assessment notice. This assessment notice validates the shipment invoice declaration and CRF/NNRF of the consignee before making payments to the LRA (Liberian Revenue Authority).

Additional fines and penalty may be added on your costume duty. For example for importing vehicles older than ten years. However, your clearing agent will inform you of these additional costs.

STEP 9

Payment of fees

Custom Duty and 4% presumptive Tax  pay at LRA

DO, BL   fees pay at APM Terminal (Freeport)

Handling charges to APM terminal. Handling fees covers cost for loading goods/container on to truck for delivery.

STEP 10

Offloading of goods/container

Escort officers services:  BIVAC, Commerce, DEA (drugs enforcement agency) and custom shall be present to ensure security during offloading.

Engage casual workers to offload containers (if necessary). Minimum cost per vehicle  $50.00 USD

NOTE:

Shipping Lines grant a maximum period of 15 days after arrival of goods/container for clearing. Failure to meet this deadline “demurrage” is charged.

Demurrage: a charge payable to the owner of a chartered ship on failure to load or discharge the ship within the time agreed. APM terminal gives a five (5) days ultimatum period.

For more information, and free advice please contact us. 

Disclaimer: General information is provided