Liberia is a good example of why sequence matters more than rates. Two importers can use identical percentages and reach different totals, simply because one of them applied GST to the wrong base.
The working sequence
- Start with CIF: goods + international freight + insurance.
- Customs duty is calculated on CIF, at the rate for your tariff line.
- The ECOWAS Trade Levy is 0.5% of CIF.
- Any applicable excise is added according to its own rule.
- GST at 13% is charged on CIF + duty + ETL + applicable excise.
- Destination inspection is 1.2% of CIF or US$190, whichever is higher.
- A Cargo Tracking Note is US$150 for a 20ft container and US$250 for a 40ft.
- Broker, terminal, delivery order, document processing, banking and trucking are commercial costs on top.
The two mistakes we see most
The first is leaving the ECOWAS Trade Levy out of the GST base — small on its own, but it compounds. The second is putting broker and trucking fees into the GST base, which inflates your tax and makes you price too high.
Rates and fees change. Confirm the current figures with the Liberia Revenue Authority or your licensed broker before you commit, and keep the date you checked.
This note is general information about import costing method, not tax, legal or customs advice. Always confirm rates and rules with the relevant authority or a licensed broker.