Sierra Leone customs rules & duty-free allowances

Last reviewed October 1, 2026·Official source

Sierra Leone's customs service is small, cash-focused and strictest about undeclared foreign currency. The biggest risk for arriving travellers is not the modest duty-free allowance but the currency declaration: officers at Lungi frequently spot-check bags and count cash, and undeclared excess is confiscated with a fine. Duty is assessed on the spot, must be paid in leones, and receipts help lower the valuation. Rules apply to all non-resident adult travellers arriving at Freetown International Airport (Lungi) or by land from Guinea and Liberia.

Duty-free allowances

Alcohol
1.0 L
1 litre of spirits over 22% ABV, or 2 litres of wine/beer. Must be 18+. Anything above this is taxed at 30% duty plus 10% sales tax.
Tobacco
200 cigarettes
or 50 cigars / 250 g
Cash to declare
$10,000
10,000 USD or equivalent in any currency (about 230,000 SLE at 2026 rates). Declare on the Customs Declaration Form (Form C-1) handed out on the plane or at the red channel. Undeclared cash is seized and you face a fine of up to 25% of the amount.
Goods duty-free
$800
Personal effects and gifts up to 800 USD (about 18,400 SLE) are duty-free. Above that you pay 30% import duty plus 10% sales tax on the excess. Keep receipts — customs often values goods by spot-check.

Prohibited — banned from import

  • Narcotics and psychotropic substances (cannabis, cocaine, heroin, methamphetamine) — penalties up to life imprisonment
  • Counterfeit currency and counterfeit goods
  • Pornographic materials and obscene publications
  • Firearms, ammunition and explosives without a police permit
  • Raw meat, poultry, unpasteurised dairy and fresh produce from countries with animal diseases
  • Live animals and birds without a veterinary import permit

Restricted — allowed with a permit or declaration

  • Prescription medicines and controlled drugs — need a doctor's letter and, for controlled substances, prior approval from the Pharmacy Board
  • Satellite phones and radio transmitters — require a licence from the National Telecommunications Commission
  • Drones — must be declared and require a permit from the Civil Aviation Authority
  • Plants, seeds and soil — require a phytosanitary certificate
  • Gold and diamonds — must be declared and can only be exported with a Kimberley Process certificate

Arriving: red vs green channel

At Lungi Airport you fill in a Customs Declaration Form before landing. There is no red/green channel; everyone walks through the same line and hands the form to an officer. If you have nothing to declare, you still hand in the form and proceed. If you have goods above the allowance or cash over 10,000 USD, tell the officer and you will be directed to a side desk to pay duty or complete a currency declaration.

Bringing medication

Bring personal medication in original packaging with a doctor's letter or prescription. You can bring up to a 3-month supply for personal use. Controlled drugs (opioids, benzodiazepines, amphetamines) require prior written approval from the Pharmacy Board of Sierra Leone. Codeine is prescription-only and often seized if not declared. Do not bring more than 3 months' worth of anything.

Food, plants & animal products

All meat, poultry, dairy, fresh fruit, vegetables, seeds, soil and plants are prohibited without a phytosanitary certificate from the Sierra Leone Ministry of Agriculture. Processed and packaged foods are usually allowed if sealed and declared. Raw agricultural products are confiscated and destroyed on arrival.

Rules worth knowing

Currency declaration is enforced

Sierra Leone has no limit on how much cash you can bring in, but anything over 10,000 USD equivalent must be declared. Customs officers at Lungi frequently spot-check bags and count cash. Undeclared excess is confiscated and you can be fined up to 25% of the amount. Declare first, even if it means a longer wait.

Duty is calculated on the spot

There is no fixed duty table at the airport. Officers assess the value of your goods based on receipts or, if you have none, their own estimate. The rate is 30% import duty plus 10% sales tax. Bring receipts for anything valuable — it usually lowers the assessment.

Leones only for duty payments

Customs at Lungi does not accept US dollars, euros or credit cards for duty payments. You must pay in Sierra Leonean leones. There is a currency exchange desk in the arrivals hall, but the rate is poor. Change a small amount before you reach the customs desk if you expect to owe duty.

Second-hand goods are scrutinised

Sierra Leone restricts imports of used clothing, used tyres and used electronics to protect local industry. If you arrive with large quantities of second-hand items, even for personal use, expect them to be seized or heavily taxed. One used laptop or phone is fine; a suitcase of used clothes is not.

Frequently asked questions

Yes. If you leave the airport transit area and pass through customs, you must declare any cash over 10,000 USD equivalent. If you stay airside and do not clear immigration, you do not go through customs and no declaration is needed.
Customs will seize the undeclared amount and issue a fine of up to 25% of the total. You may also be detained for questioning. It is not worth the risk — declare it and you keep it.
Yes, up to a 3-month personal supply in original packaging with a prescription or doctor's letter. For controlled drugs like codeine, tramadol or benzodiazepines, you need prior approval from the Pharmacy Board of Sierra Leone. Without it, the medication will be confiscated and you could be arrested.
No. Lungi Airport has a small duty-free shop in the departures area only. On arrival you cannot buy duty-free goods. Any alcohol or tobacco you bring must be within your allowance or you pay duty.
Laptops are subject to 30% import duty plus 10% sales tax on the value above your 800 USD allowance. If the laptop costs 1,200 USD, you pay duty on 400 USD: 120 USD duty plus 40 USD sales tax, total 160 USD. Bring the receipt.
Sealed, processed chocolate and hard cheese are usually allowed for personal use. Fresh cheese, meat, milk and any fresh produce are prohibited. Declare all food items — undeclared food is confiscated and you may be fined.
Sierra Leone has harsh drug laws. Importing narcotics can lead to life imprisonment. Do not carry any package for anyone else, and never accept a bag you have not packed yourself.