Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1698829341760.pdf (Sierra Leone)
Ac,r Lz3 ARTICLtrS OF AGREEMENT BETWEEN THE GOVERNMENT OF SIERRA LEONE.

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[REPRESENTED BY ITS MINISTRY OF TRADE AND INDUSTRYJ AND STERRA INSPECTIoN COMPANY LIMITED -'t .I i 'll-t .Aprii 2O12 .

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l:,r!.r'j3'--rr#---r!- t I TABLE OF CONTENTS DEFINITION CF TERMS APPOINTMENT IMPORT TRANSACTIONS SUBJECT TO THE SERVICES SERVICES TO BE PROVIDED BY SIERRA INSPECTION COMPAI.IY LIlvilTED (SIC) INSPECTION ()F HIGH RISK GOODS OBLIGATIONS OF SIC OBLIGA'TIONS OF THE GOVERNMENT IMPLEMENTATION MECHANISM BY SIC 9:.
IMPLEMENTATION BY THE GOVERNMENT FEES METHOD OF PAYMENT RESPONSIBILITY AND LIABILITY OF SIC RESPONSIBILITY AND LIABILITY OF THE GOVERNMENT THE SINGLE WINDOW CONCEPI GOVtrRNING I,AW AND DISPUTE SETTLEMENT JURISDICTIOI{ FORCE MtrASURE TERM OF AGREEMENT ASSIGNMENT AND SUCCESSION TERMINATIO}J GENERAL PROVISIONS le 15: cle 16: cle 17: le 18: e 19: l cle 20: , Irticle 21: I I Article 22: NOTICES 2 _ r\rticlc 23; .

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Articlc 24: ENTIRE AGREtrMENT MODIFICATION OF AGREEMENT , oA.
27: 28: StrVERABILITY SURVIVIAL OF OBLIGATIONS FURTHER ASSURANCES CONFIDENTIALITY INFORMATION AND NON-DISCLOSURE OF lc 29:.

30: COUNTERPARTS ,IABLtr OF CONTEN IS INEX GOODS SPECIFiCALLY EXEMPTED FROM THE SERVICES HIGH RISK GOODS II.

SCHEDULE OF ADDRESS OF PARTIES II I I I I \ .)


I TIIISAGREEMENT is made the .. 20t2 Day of BETWEE]Y Government of the Repubiic of Sierra Leone acting by and through its of Trade and Industry [herein after referred to as " the GOVERNMENT" of tJre one part -AND SIERRA INSPECTION COMPANY LIMITED, a Company incorporated under lar*'s of Sierra Leone rvith its registered ofhce at 44 Pademba Road, Freeto Sierra lrone [Herein after referred to as SIC of the other part.
the wn, l EEEREAS rhe GOVERNMENT intends to achieve the objective .of the Sierra Leone Trade and investment Gateway Programme which is to attract a critical of exlrort-oriented investors to Sierra Leone.

In order to accelerate export- growtJr, as well as to facilitate trade through modern, efhcient and rapid .verificadon ofall imported goods on arrival in Sierra Leone.
AIID WEEREAS the GOVERNMEI.IT, seeking further to eliminate opportunities , for A'aud, Iiscal evasion and price discrimination, by identifying and deterring ing and under-valuation and tariff code mis-declarations, ln tends that cation and assessment of Customs valuation and classification of goods by undertaken prior to their clearance in Sierra Leone .
AND S/HEREAS the GOVERNNItrh*T agrees to appoint SIDRRA INSPECTION COMPANY LTD [SIC] to perform the services described in this Agreement at the AIRPORT AND LAND BORDERS OF SIERRA LEONE and SIC accepts the appointment to provide such services lor the benefit of the GOVERNMENT AND WHEREAS collectively, both the GOVERNMENT OF SIERRA LEONE and SIERRA INSPECTION COMPANY LTD are known as "the Parties".
NOW THEREFORE in consideration of the agreements and undertakings set out in this Agreement and other good and valuable considerations the sufficiency of '*'hich is hereby acknowledged, the Parlies intending to be legally bound, have granted the rights and accepted the obligations set out beiow: /t I !
I I Article 1 DEFINITION OF TERMS t except as othenvisc provided, crcby assigned to them: the following terms shall have IINT means this entire Agreement including - 1, I l, 1 1 I AND IV attached hereto, which form an integral and binding part and parcel of the Agreement means Bill of Entry - Service of the Republic of Sierra Leone.
means the Customs, Excise and Prevention EMENT DATE - cn which the actual operations will begin The commencement date shall be the date means the Republic of Sierra Leone means a computer model under the name of - Computerized Risk Management System, developed, implemented and kept up to date by SIC for the evaluation of the degree of risk of revenue evasion, mis- classification, contraband goods and risks involving health and safety, assor,iated with each consignment.
- For the purpose of this agreement, a product is to be considered as being dumped if it is introduced into the commerce of Sierra kone at less than its home consumption price of exporting country or, in the absence of a domestic price available from the exporting country if the product price is less than the cost of production in the country cf origin plus a reasonable addition for proiit, selling and any other costs.
Means the date on which this Agreement is - signed by both Parties hereto, as stipulated in Articie 19.

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- Means a full container load of goods I'ING C('I'IVIi DATE i/tl-// I F]NAL II{VOICE ,J DOCUMENT Means the Commercial Invoice issued by - the seller to the Importer for goods/ services su pplied.
- Means the Final Classification and Valuation Report, which is a report issued by the SIC and transmitted to CEPS containing all the elernents necessary for the assessment of the cus'Loms value and tariff ciassification of an import transaction by CEPS.

Means General Agreement on Tariff and - TraCe import consignment and resulting from the applicaticn of the CRMS.
ivleans a buyer of record of imported goods - and shall include the Government where it imports goods into the country which is covered by the Services.

Means pro-forma invoice and all cases, final - invoice and whenever relevant copy of contract, technical specihcations and all olher documents which is part of the purchase order.

- the Repubiic of Sierra Leone.


Means the Ministry of Trade and Industry of N'l'llUSIVE CARGO VS - Means a Non-intrusive Cargo Verification System, being a system designed for the examination of goods in container.

'l(l[)'l'o IMPORTERS NCl,: Means the legal document issued by the - GOVERNMENT necessary to inform importers of the proceeds and obligations related to the Services and referred to in Article 7.1' - Means an offence subject to criminal prosecution resulting in a fine or imprisonment or both.
(:AI, VIJRIFICATION - Means the verification of goods through physical examination of goods in Sierra Leone 6 /., t- LICATION Means publication in Sierra Leone in the - Commercial and Industrial Bulletin and includes publication in the newspapers and other media of public information.

fu.y"u' E.,# DE Means all the activities, duties and Means the seller of record of goods and - includes suppliers of goods.
- obligations agreed upon between the GOVERNMENT AND SIC and to be performed by SIC under the terms and Agreement specified in Article 4 of this Agreement.

- in Sierra Leone.

Means the Customs tariffs code application - Means a computerized database of transaction prices under the name of Transaction Price Database developed, implemented and kept up-to-date by SIC and used in comparison with the price of imports into Sierra Leone.
Ministries, Departments and Agencies Sierra Leone Ports Authority Means the World Trade Organization.

SIERRA INSPECTION COMPA].

{Y LIMITED 1 / Article 2 RNMENT hereby appoints and constitutes SIERRA INSPECTION LTD and accepts the appointment to carry out these services herein terms and under the conditions stated in this Agreement.
ir{ftlcle 3 TRANSACTIONS SUBJECT TO THE SERVICES d transactions for the importation of goods into Sierra Leone shall .to the services, except where specifically exempted as per Annex 1 of t or extended by the GOVERNMENT by legislative instrument or in situations by Notice to Importers or in writing to the Commissioner of approprlate.
TO BE PROVIDED BY SIC PECTION COMPANY LTD shall perform the follorving services: rized Risk Management System RA INSPECTION COMPANY LTD shall develop, implement and keep Computerized Risk Management System [CRMS] which will be used CEPS for the verification of such imports as shall be allocated to : nsaction Price Database I RRA INSPECTION CO a-'Transaction Price e which will be used MPAIfY LTD shall develop, implement and keep Database [TPD] on prices of all imports into by the SIC and CEPS for the customs valuation INSPECTION COMPANY LTD shall verify its allocated import riirice, customs value and classilication before clearance and identify which transaction must be c basis o[ results of the CRMS, 6ted on arrival in Sierra Leone.
8 lt INSPECTION COMPANY LTD shall report, on a Final and Valuation Report [FCVR] for each consignment imported, IN with the WTO Agreement on Pre-shipment Inspection and the Agreement on Customs Valuation [ACV] information concerning the ralues, and where appiicable: rThe basis for having reasonable doubts about the truth or accuracy of the declared value; !
': Comparative transaction values for identical or similar goods; Where relevant and upon request by CEPS, information relating to the deductive, computed or fall-back valuation methods.

INSPECTION COMPANY LTD shall include on the FCVR: ropriate Customs classihcation on the goods under the Tariff ted tariff rates for irnport duties and other taxes; port duty and taxes payable on each consignment in order to assist n the assessment and collection of import duties and taxes.

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:be done for all consignment, whether physically verified or not.

and Transfer of Know-How INSPECTION COIIPANY LTD shall ensure adequate training of nd management and provide training and support to CEPS in the f compuierized risk management and the use of transaction price o.Be when requested by Government in order to achieve a proper frknow-how.

cnt of its obligation oI training and lde two [2] training programme aod of two courses, for a total of five 0hloflicials.
The training shall be in the transfer of know-how, SIC overseas each year, to be [5] CEPS and other Sierra areas of computerized Risk mont System [CRIUI]], Transaction Price Data and other areas of n;:and shall be for a period of four weeks.

or,rclaling to any such training shail be fully borne by SIERRA N.COMPANY LTD IO:.shall have a minimum of five [5] CEPS official on t',thcir offices rn Sierra Leone to be trained in Computerized nt and,the r:se of the Transaction Price Database.
DCTION COMPANY LTD shall organize local seminars trvice rtlnation Inspcction for Sierra Leonean Importers.

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I- ON OF HIGH RISK GOODS '.After SIC has classifie<.I goods as high risk by the CRM, such goods shall be subject to physical inspection by the appropriate authoriry on arrival in Leone.
All other consignments shall be physically examined by CEPS and SIERRA INSPECTION COMPAI'IY LTD where necessary with the ption of consignment classified as low risk, which may be cleared ugh the Green Channel without physical inspection.

cases the physic:rl inspection and examination results identifred by ppropriate authority in accordance with provision of clause 5.1 above EPS shall be reported to SIC and in a timely manner for the purpose ping the CRMS database accurate and up-to-date i f,.dlrLQ--6 :.
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- NS OF SIC - ERRA INSPECTIO ncc[s] where it ul is beinq dump N COMPANY LTD shall report to the Government has any information or suspect that an imported ed on the Sierra Leonean market.

orc thc SIC has to verify used goods, due to the nature of such goods olr voluation can only be approximate?
o pcrformance of its obligations, SIC shall comply with Sierra Leone's ft"laws .and regulations in respect of licensing, prohibitions, qi,rotas, trg, Iabelling, health, safety, technical standards and mental standards.

NCILIATION IN8PECTION COMPANY LTD shall perform a monthiy lllatlon of revenues collected by the Government with the FCVRs 8IC and the manifests and Bills of Entries processed by CEPS.
<inaliitdin'accounting, time and other records hereunder, which be opened to the GOVERNMENT for inspection as and when D"loBuing a day's notice.

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l0 // INATION WITH GOVERNMENT AGENCIES INSPECTION COMPANY LTD shall co-operate with MTI, SLPA toms Department of the National Revenue Authority respectively, design of cargo handling procedures for the Airport and Land s of Sierra Leone with the object/ purpose of ensuring the most t flow of cargoes through the Non-intrusive Cargo Verification RTING BY SIC transaction verihed for customs value, classification and price, I issue an FCVR to CEPS and the importers summarizing its shall submit to the Government regular reports as follows: On a daily basis, data on FCVRs, issues the previous working day shall be sent to CEPS, by electronic data transfer.
iOn a monthly basis, reports wiit be submitted to the Government, summarizing the activities of SIC under this Agreement for the ious month.

On a 6 - month basis, report summarizing the activities of SIC 'under this Agreement will be submitted to the Government.

On a 12'months or annual basis, reports summarizing the activities of SIC under this A eement will be submitted to Government.
6.7: NON - S BLETTING PROVISION e performance of its obligations under this Agreement, SIC shall not bcontract any of its services relating to the development and keeping to-date of the comprrterized risk management syste m [CRMS] and the writing by the uation sllpport sy stem unless permitted rn VERNMENT.
TIONS OF THE GOVERNMENT The GOVERNMENT shall apply the laws of Sierra Leone set out in the investment promotion Act 2004, among other related statutes to SIC particularly with regard to guarantees against expropriation and exemption from import duties VAT and any other taxes where applicable.
THE GOVERNMENT shaii issue all necessary laws, legal notices, and any other similar regulatioris rvhenever necessary, and sha1l promptly notify ll u all 2msndm.nts and changes thereto, so as to enable SIC perform VERNMENT shall take all necessary measures to facilitate the and effective implementation of the services by SIC.

odification or amendment to this r{greement shall be made by consent of the parties in writing.
GOVERNMENT shall, subject to the laws and regulations in force in kone ensure that SIC is granted all licenses necessary for the on of SIC 'S ofhce as well as immigration and work permits for any expatriate staff.
GOVERNMENT shall ensure that the various Government Agencies other bodies appointed to perform services related to the Service herein shall co-operate with SIC and with each other to ensure the and effective implementation of the Services e8 MENTATION MECHANISMS BY SIC : Operation shall establish and maintain an adequately staffed office in Sierra e which shall, inter alia: pose of Twelve [12] expatriate staff to support the management of SIC se with the GOVBRNMENT, [Represented by the Ministry of Trade and ustryl CEPS, SLPA and other Governmental Agencies and entities of the the administration or enforcement rules, regulations and legislation, and involved in VERNMtrNT'S trade vide administrative and support services in relation to the Services to the rendered under this Agreement.
SIC will advice the GOVERNMENT [Represented by the Ministry of Trade ustry] of any necessary changes to be made to the notice to importers in manner.

1 t2 /t --- t NTATION BY THE GOVERNMENT OVERNMENT will consult with SIC prior to publishing any Notice to r any subsequent changes thereto, which would alter in any respect n of the Services as specified in this Agreement.

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'":,;,:l ffi i-*-+:,1*;;*+im***"**i:$*:ilffi "nff ffi]}re GOVBRNMENT undertakes that all fees due to SIC shall be paid in ffirslffi #:*"lii"l:#,Jll,::JHi*-ff "#:ilH#J:'ft '*:Y.,B:', IC shall be liabie to cay taxes in accordance with the Laws of Sierra ne unless exempted under this Agreement.

I Payment to SIC shall be due and effectual whether or not the goods have been cleared through the customs process once the DI process has been completed and an FCVP.

issued.
issued.

For the Destination Inspection Services performed by SIC as set out in Article 4 above, the importer into Sierra Leone shall pay SIC a DI fee of 0.80% of the verihed Cilr Value of the import consignment into the Escrow Account to be established as per Article I I of this Agreement.
Any and all payments shall be made free and clear of, and without rvithhoiding or'deductions for, or on account of, any and ali present or future taxes, levies, imposts, stamp duties, charges or withholdings and all liabilities with respect thereto whatsoever nature or kind [collectively referred to as ' lTaxes"l. If a Government Agent shall be required to rvithhold or'dcdlrct'any Taxes from or in respect of any fee or other amount payable'-Liereunder to SIC, such fee or amount payable shall be increased As may be necessar5r so that after making aJl required withholdings or dcductions, SIC sha1l receive an amount equal to the fee l1 L or amount it would have received had no such withhoidings or deductions been made.
SIC may, and in accordance with the existing exchange regulations transfer abroad at any time any amount available in both its foreign and kone accounts.
OD OF PAYMENT fees payable to SIC for the service rendered under this Agreement shall paid by the Bank of Srerra Leone within thirty [30] days of submission :iby SIC to the L{inistry of Trade and Industry its invoices and the iisting of the dutiable CIF value of the FCVRS issued together with the list of all S processed during the period for which the fees are being paid.

e Government and SIC shall be joint signatories of the Escrow Account m which payments shall be made to SIC.
.fees payable to SIC rvill be Thirty Percent [30%] of the invoice value in ones and Sevenf Perce;:*.

[7 O%1, of the invoice value in United States ollars.

SIC shall be responsible for any payments due in respect of Value ded Tax.
NSIBILITY AND LIABILITY OF SIC SIC shall perform the Services under this Agreement with the care and 'diligence and to the satisfaction of the GOVERNMENT, and shall bring to bear upon each transaction the highest standard of professionalism, competence and expertise Where SIC through pro\ren negligence, issues an FCVR, with incorrect information with respect to its services thereby causing loss or damage to GOVERNMENT, SIC shall be liable to indemniff the Government in full for any loss or damage sustained or suffered by the Government as a result of such negligence.
.All information and data acquire or obtained by SIC in the course of and for the purpose of this Agreement shall be treated as confidential and shall t be divulged to any other person or entity without the prior written pproval of the GOVERNMENT.

l4 , ffi 'case of early termination of this Agreement by SIC in the absence of ffiffiPd"f".rlt by the Government as del-rned in Article 18.3 of this l;313"'11i:?
:r:x'"ii:"'""J':?rff 'sr:*il::;"J:l?i:1' quantum of the loss as described shall be computed by an dent linancial and auditing entity of international repute ted by the International Chamber of Commerce [CC] at the first demand of either party to this Agreement.
tten SIC shall enter into a gua.rantee bond in the sum of US Dollars ...One Thousand $ 100,000... [or its equivalent in Leones] from a Commercial Bank effected through SIC to cover such liabilities table may arise from the proven negligence in the performance of its n under this Agreement, as determined under the dispute ent provision of Article 14 of this Agreement.

This guarantee bond be enforced if, after a period of thirty [30] days, SIC fails to settle any liabiiities from its own resources.
The guarantee bond shail be hed before the Cosrmencement Date of this Agreement and shall Tenewed annually, and be construed in accordance with the laws of Irone.

shali effect and maintain insurance in an adequate sum to be agreed the Govefnment, against any liabilities or claims which may be st SIC in respect of injury suffered by its employees, as a result of the Prous 10n of the services u:nder this Agreement, and shall produce to the .Government on demand ccpies of the policy and receipts for premiums.
I NSIBILITIES AND LIABILITIES OF THE GOVERNMENT In ttre case of early termination of this Agreement by the GOVERNMENT in absence of any shortconings by SIC as defrned in Article 21.1 of this ent, the GOVERNMENT shall indemnify SIC for all and any direct loss age incurred in relation to the commitment by SIC any/by its affiliates 'subsidiaries related to the performance of this Agreement including but limited to: Dismantling and removing <.rf the equipment and clearance of the land and its restoration to it status quo ante: Cancellation of all contractual commitments to all third parties including t not limited to: Contractors, sub-contractors, banks, insurance panies, consul ims by personn tants; el of SIC in accordance with the laws of Sierra Leone.
l5 / quantum of the loss as described pendent financial and auditing nated by the international Chambe tten demand of either party to this Agr above shall be computed by an entity of internationai repute r of Commerce [ICC] at the first eement.

I,E WINDOW CONCEPT MENT and SIC shall endeavour to develop the Single Window as part of the implementation of the Agreement.

This Trade Net software allows End Users, Declarants, MDAs, etc.

to exchange data the system.


It is composed of a fully integrated computerized connected to the various parties interacting with customs in the importing and exporting consignments.

Selected MDAs can be to the net: Minister of Finance, Bank of Sierra Leone, Statistics Sierra Leone Standards Bureau, Ministry of Trade and Industry, Sierra ent & Export Promotion Agency, Office of the President, etc.
This integrates the Electronic Collection Use, and dissemination of Trade data related to trade that crosses the borders.
G LAW AND DISPUTE SETTLEMENT provisions of this Agreement shall be governed by and construed in all ts in accordance with the laws of Sierra Leone ement of Appeals and Dispute between the Importers and SIC appeal against an opinion of SIC as expressed in the FCVR, Gateway or Gateway Pass and any dispute between an Importer and SIC arises from the execution by SIC of this Agreement shall be settled bly through mediation.
which y appeal against an opinion of SIC as expressed in the FCVR, Gateway Iack or Gateway pass which cannot be settled amicably shall be referred to CEPS for an opinion, failing which, it shall be referred to arbitration under the Arbitration Act, [CAP 38] of the Laws of Sierra Leone 1960.

The Arbitrator shall be agreed upon by the parties and his/her decision shall be hnal and binding upon the Parties.
y dispute brought by an importer against SIC in respect of damages due to alleged negligence of SIC in the performance of the services covered by this contract shall, if not settled amicably, be brought before the l6 / / L' relevant Sierra Leonean Court and be settled in accordance wlth thc laws of Sierra Leone.

15.3 Settlement of Disputes between the Government and ALIC 15.3.1 15.3.2 15.3.3 1s.
3.4 15.3.5 15.3.6 Any dispute or difference between the GOVERNMENT and SIC arising out of, or in Connection with, or resrtlting from this Agreement, its application or interpretation shall, in the first instance, be settled amicably.

Where such dispute or difference cannot be settled it shall be settled definitely and conclusively in accordance with the Arbitration rules of the United Nations Commission on International trade Law (UNCITRAL rules) by a panel of three arbitrators.
The GOVERNMENT and SIC shall nominate their respective arbitrator within a period of twenty-one (2 1) days from the date when the notif-rcation of that arbitration is filed by the .

GOVERNMENT or SIC as the case may be.

The two arbitrators so named shall within a period of thirty (30) days from the date of their nomination nominate a third arbitrator who will preside over the Arbitration panel.
If the GOVERNMDNT or SIC fails to nominate its arbitrator or if the two arbitrators fail to agree on the choice of the third arbitrator within the period specified in the above clauses, the said arbitrator or arbiirators shall at the request of either party, be appointed in accordance vrith tne UNCITRAL rules.

The arbitration shali take place in Sierra Leone and the proceedings shall be in the English Ianguage in accordance with the UNCITRAL ru1es.
The arbitration panel shall settle any dispute using the laws of Sierra Leone.

The GOVBRNMENT and SIC shall waive all Government and diplomatic immunities and hereby accept that any award or decision by the Arbitration panel shall be final and conciusive and binding on all parties.
t'7 / Article 16 JURISDICTION 16.1 Jurisdiction: Except as provided in this Agreement, the Parties hereby consent to the jurisdiction of courts of the Republic of Sierra Leone in disputes arising under this Agreement, and agree further that service of process or notice in any such action, suit or proceeding shall be effective if in writing and delivered in person or delivered in accordance with the applicable rules of practice.
Article 17 FORCE MAJEURE 17,1 Neither Party shall be liable for any delay or failure in the performance of any it's respective obligation under this Agreement to the extent that such delay or failure is caused by an event of force majeure which shall mean any.
event or circumstances beyond the reasonable control of such party, including but not limited to a decree or act of restraint of any Government [excepting a decree or act of restraint of the Government of Sierra Leone acts of God, Strike, war, riot commotion, fire explosion, perils of the sea or air or embargol.
E L7.2 The affected party shall within thirty days of such event, give written notice to the other party, stating the cause of such inability and the efforts to remove such cause and remedy the consequences.

Article 18 TERMS OF AGREEMENT 18,1 Effective Date: This Agreement shall come into effect on the date it is signcd by both parties 18.2 Commencement Date: The "Commencement Date" shall be the date, on which actual operation vrill begin.
18.3 Duration: This Agreement sha.ll remain in force for a period of ten [10] years lrom the commer:cement date and may be renewed for a further term of ten [10] years upon evaluation by the GOVERNMENT.
18 u Article 19 ASSIGNMENT AND SUCCESSION 19.1 Transfer, assignment etc., Prohibited Urrless Expressly Permitted: This Agreement, and the rights and obligations of the Parties hereunder, shall not be transferred, assigned or encumbered, in whole or in part, by any of the Parties herein without the prior written consent of the other party.

20.2 This Agreement shall be and remains binding on the parties herein, their successors and assigns.
Article 2O TDRI\IINATiON 20.1 Termination by the Government The Government may terminate this Agreement by giving ninety days [90] notice thereof to SIC if any of tlre following events occur: a) If SIC becomes insolvent or bankrupt or enters into an Agreement with its Creditors for debt relief oi'goes into liquidation or receivership.

b) lf SIC is unable to perform any part of the Services for a period exceeding ninety.
[90] days after a rvritten notice specifying the nature of the breach and requiring SIC to remedy the breach have been duly served on SIC, and provided that any such inability was not caused by any action or default by the GOVERNMENT.
0.2 Termination by SIC SIC may terminate this Agree:nent by giving ninery [90] days notice thereof to the GOVERNMENT if any of the following events occur: a) If the GOVERNMENT fails to remedy a breach of a material obligation under this Agreement within a period of ninety [90] days after a written notice specifying the nature of the breach and requiring the GOVERNMENT to renredy such breach has been served on the GOVERNMENT.
b) If SIC is prevented by th.e GOVERNMENT from performing any part of the Services for a period exceeding ninety [90] days.

t T, l9 J,, €---' Article 2 1 GDNERAL PROVISIONS 21.1 Taxation of Employees of SIC All salaries, remuneration and other benefits enjoyed in Sierra Leone by expatriate personnel of SIC employed in SIC Oflice shall be subject to tax under the laws in force in SIC , except where such personnel are from a country that has a double taxation Agreement with Govemment of Sierra Leone.
Article 22 NOTICES 22.1 Manuer of Notice: Every notice required or contemplated by this Agreement shall be given in writing and; a) Delivered by hand, effective when received, or b) Sent by postage prepaid registered or certified airmail, effective on the date it is officiaily recorded as delivered by return receipt or equivalent or c) Sent by DHL or similar international courier, effective, five days after delivery into the hands of the courier, or d) Sent by telex, effective when acknowledged by the answerback of the addressee's tel6x machine, I In each case addressed to the party to whom intended at the address specified or ' at such othei address at the intended recipient previously shall have designated by written notice.
The addresses of the Parties for purposes of this Article are set forth in Schedule I annexed hereto.
Article 23 ENTIRE AGREEI\IENT 23.1 Entire Agreement of the Parties: This Agreement and any other agreements and rvriting d:rted the date hereof set forth the entire understanding between the Parties relatirg to the subject matter contained herein, and all prior discussions and writings between the Parties with respect thereto are superseded by this Agreenrent and any other agreements and writings dated the date hereof.
This Agreement constitutes the whole agreement made between the Parties hereto and no variations thereof shall be effective unless made in accordance with this Agreement.

20 I ---- Artlolo 24 ltt ODIFICATION OF AGREETIENT 24.1 Amendments to be Urranimous and in Writing: No amendment of this Agreement shall be effective ,:r binding on any Party unless set forth in writing and executed by the Parties hereto.
icle 25 SEVERABILITY 25.1 Severability; invalidity of Any Provision: The provisions of this Agreement shall be deemed to be severable, and the invalidity of any provision of this Agreement shall not affect the validity of the remaining provisions thereof.

Notwithstanding the foregoing the Parties shall thereupon, if deemed necessary, negotiate the foregoing in good faith in order to agree to the lerins of a mutually satisfactory provision to be substituted for the provision so found to be invalid.
Article 26 SURVTVAL OF OBLIGATIOIi S 26.1 Liabititie s to Survive Termination: Notwithstanding any termination of this Agreement for any cause, a Party hereto shall not be released from any liability that at the time of the termination already shall have accrued to the Party or that thereafter may accrue to the Party in respect of any act or omission prior to the termination.
Article 27 FURTHER ASSURANCES 27.1 Action, Documents, Payments, Etc: Each of the Parties hereto and any l.ransferee and their respective legal representative, at anytime and from time to time after the execution of rhis Agreement, upon the request of the other Party ltereto, shall take such further action and execute, acknowledge and deliver such additional docurnenls, instruments and other payments as may be necessary to carry out this Agreement.
I I 1 2t It., S.SPECIPICALLY EXEMPTED FROM THE SERVICES a) Personnel, household or removal articles including a motor vehicle b) ' Supplies for diplomatic missions and United Nations Organization not involving the provision oi foreign exchange from Sierra Leone.
c) Gold, precious stones, objects or art, explosive and pyrotechnic products, arms, ammunition, weapons and implements of wars imported by the Sierra Leone Armed Forces and the Sierra Leone Police Force, live animals, trade samples from the West Africa Sub - region or frozen fish caught by Sierra Leone owned vessels; d) Scrap metais; e) Goods imported by parcel post not exceeding US$2,00O.00 f) Crude oil ANNEX II .

HIGH RISK GOODS 1.

Food Items 2.

Alcoholic and non alcoholic beverages 3.


Pharmaceuticals ANNEX III SCHEDULE OF ADDRESS OI- PARTIES 1.

SIC: i_ 2 SIERRA INSPECTIONS COMPANY LIMITED 44 Pademba Road Preetown SIERRA LEONE MIN]STRY OF T:RADE AND INDUSTRY 6h Floor, Youyi Building, Brookfields Freetown SIERRA LEONE I I I I 23 L !,-/ _.__ I I !

I I IN WITNESS WHEREOF 'I'HE PARTIES HAVE CAUSED THEIR RESPECTryE TIANDS AND SEALS TO BT.'

HEREUNTO AFPIXED THE DAY AND YEAR FIRST ABO\rEVIRITTEN.
, SEALED AND i)ELryERED BY THE MINISTRY OF TRADE AND ACTING FOR AND ON BEHALF OF THE GOVERNMENT OF LEONE.

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Cl t'1, I KONTEH ISTER OF TRADE AND INDUSTRY TIIE PRESENCE OF: Ell .

i..zvl aJ.,, J ..., RESS: \.t'l- UPATION: i{ATURE:_ .J,,., )"i !

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