The Commissioner General of the National Revenue Authority (NRA), Jeneba J. Bangura, has conducted an unannounced inspection of bonded warehouses across Freetown, uncovering serious compliance breaches that could undermine government revenue.
The surprise operation, carried out on Wednesday, 23 April 2026, saw the NRA boss accompanied by senior customs officials, including Assistant Commissioner for Customs Bonded Warehouse, Leonard Tucker. The team visited key facilities such as KADCO (SL) Limited, Cerra Automotive, and Pee Cee & Sons as part of efforts to strengthen enforcement and ensure adherence to customs regulations.
Bonded warehouses play a critical role in trade facilitation by allowing importers to store goods without immediate payment of duties. However, authorities stress that such privileges come with strict compliance requirements to prevent revenue losses.
During the inspections, Mrs. Bangura identified major lapses, including violations of the Triple Lock System a core security framework combining electronic and physical controls as well as the use of expired or outdated bond guarantees by several operators.
“These facilities are not meant to serve as alternatives for delaying tax payments,” Mrs. Bangura warned, emphasizing that compliance within the bonded warehouse regime is “non-negotiable.”
She further instructed warehouse operators to urgently update their bond guarantees and align operations with current regulatory standards or face sanctions.
Supporting the Commissioner General’s stance, Mr. Tucker reiterated that the bonded warehouse system is designed to facilitate legitimate trade while ensuring government revenue is protected.
“It is a structured trade mechanism, not simply a storage facility,” he noted, adding that it provides importers with time to meet financial obligations within the law while maintaining accountability to the state.
The NRA has vowed to intensify nationwide monitoring through regular unannounced inspections. Officials caution that continued non-compliance could lead to suspension of warehouse licenses and other enforcement measures.
The latest move signals a renewed push by the NRA to plug revenue leakages and strengthen fiscal discipline within Sierra Leone’s import and customs sector.
