Guides

Sierra Leone gold & diamond export procedures

Official Sierra Leone procedures for valuing, licensing and exporting precious minerals.

Guide

Procedure for Gold Exporters

What a licensed gold exporter must hold and present for a consignment to be valued and exported.

01

Must hold a legitimate gold export licence.

02

Must give the PMTD 24 hours' notice for valuation to begin.

03

Must show a bank statement or inflow as evidence of the source of funds.

04

The inflow / bank statement should match the export value.

05

Gold is tendered for assaying in the presence of the exporter, the Mines Monitoring Officer and the NRA (Customs Officer).

06

Gold is analysed to certify purity (%) in the presence of the Senior Mines Monitor, the exporter and the Customs Officer (NRA).

07

After analysis, the gold is re-weighed to cross-check.

08

The gold is packaged and sealed in the presence of all parties.

09

A certificate is issued showing weight, purity (%), licence name and number, value in Leones and USD, and the 3% export duty (per the Mines & Minerals Act 2009).

10

The certificate is signed by the Director/Manager of PMTD and Senior Valuer, and the Minister of Mines & Mineral Resources (or Deputy).

11

Three copies of the certificate are made available for officials at the International Airport.

12

The certificate is valid for one month after issue.

Source: Government Gold & Diamond Office (GGDO), Sierra Leone — now the Gold & Diamond Division within the National Revenue Authority. General guidance only; confirm current requirements, fees and documents with the relevant authority before applying.