RESTRICTED  
  
WT/ACC/LBR/16  
 
30 June 2015  
(15-3364)  Page: 1/53  
Working Party on the Accession of Liberia    
 
 ACCESSION OF LIBERIA 
ADDITIONAL QUESTIONS AND REPLIES 
The following submission, Tuesday, 30 June 2015, is being circulated at the request of the 
Delegation of the Liberia. 
_______________ 
 
 WT/ACC/LBR/16 
 
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INTRODUCTI ON ............................................................................................................... 4  
II. ECONOMIC POLICIES .............................................................................................. 5  
- Investment regime .................................................................................................. 5  
- State ownership, privatization and state-trading entities ....................................... 8  
- Pricing poli cies ...................................................................................................... 10  
- Competition policy ................................................................................................ 11  
III. FRAMEWORK FOR MAKING AND ENFORCING PO LICIES .................................... 11  
- Powers of Executive, Legislative and Judicial Branches of Government ................ 12  
- Government entities responsible fo r making and implementing policies 
affecting foreign trade;  Right of Appeal ................................................................ 14  
- Division of authority between cent ral and sub-centra l governments .................... 16  
IV. POLICIES AFFECTING TRADE IN GOODS ............................................................... 17  
- Registration requirements for import/e xport operations; Trading rights .............. 17  
A. IMPORT REGU LATIONS ......................................................................................... 20  
- Ordinary custom s duties ....................................................................................... 20  
- Other duties an d charge s ...................................................................................... 21  
- Tariff rate quotas, ta riff exempt ions ..................................................................... 21  
- Fees and charges for se rvices rendered ................................................................ 22  
- Application of internal  taxes to imports ................................................................ 23  
- Quantitative import restrictions, including prohibitions, quotas and 
licensing sy stems .................................................................................................. 24  
- Customs valuation ................................................................................................. 30  
- Rules of or igin ....................................................................................................... 31  
- Other customs fo rmalities ..................................................................................... 32  
- Preshipment inspection ......................................................................................... 32  
- Anti-dumping, countervailing du ties, safeguar d regimes ...................................... 34  
B. EXPORT RE GULATIONS ......................................................................................... 35  
- Customs tariffs, fees and charges for services rendered, application of 
internal taxes to exports ....................................................................................... 35  
- Export restrictions ................................................................................................ 35  
- Export subs idies .................................................................................................... 36  
C. INTERNAL POLICIES AFFECTING FOREIGN TRADE IN GOODS ............................... 37  
- Industrial policy, in cluding subs idies .................................................................... 37  
- Technical barriers to trade, st andards and cert ification ........................................ 38  
- Sanitary and phytosani tary meas ures ................................................................... 39  
- Trade-related investment measures ...................................................................... 42  
- Free zones, special economic areas ....................................................................... 42  
- Transit ................................................................................................................... 44  
- Agricultural policies .............................................................................................. 45  
(c) Internal policies .................................................................................................... 46  WT/ACC/LBR/16 
 
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  V. TRADE-RELATED INTELLECTUAL PROPERTY REGIME ............................................. 46  
- GENERAL ............................................................................................................... 46  
- SUBSTANTIVE STANDARDS OF PROTECTION, INCLUDING PROCEDURES 
FOR THE ACQUISITION AND MAINTENA NCE OF INTELLECTUAL PROPERTY 
RIGHTS ................................................................................................................. 49  
- Copyright and rela ted rights ................................................................................. 49  
- Geographical indications, incl uding appellations of origin ..................................... 50  
- Plant variety protection ......................................................................................... 51  
- ENFORCEMENT ...................................................................................................... 52  
VII. TRANSPARENCY ................................................................................................ 53  
VIII. TRADE AGREEMENTS ......................................................................................... 53  WT/ACC/LBR/16 
 
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  Questions and Comments on documents WT/ACC/SPEC/LBR/41, WT/ACC/LBR/32, WT/ACC/LBR/43, 
WT/ACC/LBR/54, WT/ACC/LBR/65, WT/ACC/LBR/7/Rev.16, WT/ACC/LBR/97, WT/ACC/LBR/118, 
WT/ACC/LBR/139 and, WT/ACC/LBR/1410. 
I. INTRODUCTION  
Question 1  
  Paragraph 8 of the Draft Working Party Report (WT/ACC/SPEC/LBR/4): Is Liberia 
Rising 2030 and Vision 2030 the same progra mme?  Please clarify in the text of the 
Working Party (WP) report. 
 Please describe the main "goals set out in  "Liberia Rising 2030" (Liberia's long-term 
vision of socio-economic transformation and development)."  What are the main 
projects envisaged? 
Answer: 
 
 We confirm that Vision 2030 and Liberia Rising 2030 is the same programme. For consistency, 
we suggest that the term "Liberia Rising 2030" be replaced with "Vision 2030" in the next revision of the Draft Working Party Report (DWPR). 
We suggest that the following text be included in paragraph 8 of the Draft Working Party Report: 
 
 The main goals of Vision 2030, inscribed in the AFT, were to ensure that Liberia achieves 
middle-income status by 2030. The flagship proj ects of the programme were: (i) to promote 
and sustain private sector development through enhanced economic competitiveness and diversification, increased value addition and an improved administrative and policy 
environment; (ii) to maintain fiscal, monetary, trade and exchange rate policies that entrench 
macroeconomic stability and support efficient public expenditure management, expand inclusive private-sector growth and job creation; (iii) to increase access to renewable energy services and affordable power, improve accessi bility and connectivity of roads and bridges, 
ensure reliable, safe, affordable and efficient tr ansport services, facilitate access, transparency 
and reliability of low-cost postal, telecom and ICT services nationwide, expand access to affordable housing for low-income household, rebuild and rehab public and community building 
and household-level infrastructure; (iv) to promote a robust, competitive and modernized 
agriculture sector supportive of sustainabl e economic growth and development; (v) to 
integrate community, conservation and commercial aspects of forestry to sustainably 
contribute to reducing poverty, improving liveli hoods and quality of rural life, and increasing 
the ecological services provided by forests; an d, (vi) to promote a sustainable, transparent, 
and well-managed exploitation of mineral resource s and an equitable distribution of benefits 
among citizens. 
                                               
1 Draft Working Party Report. 
2 Memorandum on the Foreign Trade Regime. 
3 Questions and Replies document. 
4 Notice of Legislation. 
5 Consultation Documents. 
6 Checklist of Illustrative Sanitary and Phytos anitary Issues for Consid eration in Accessions. 
7 Checklist on the Implementation of the TRIPS Agreement. 
8 Questionnaire on Import Licensing Procedures. 
9 Legislative Action Plan. 
10 Additional Questions and Replies document. WT/ACC/LBR/16 
 
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  II. ECONOMIC POLICIES 
- Investment regime Question 2  
 
As regards the sectors in which foreign invest ment is prohibited or limited (paragraphs 
24 and 25 of the Draft Working Party Report (WT/ACC/SPEC/LBR/4)) Liberia notes that 
its government would monitor its development strategy prior to opening them to foreign 
investors (paragraph 35). Have any timelines  been already set out in this respect?  
 Answer : 
 
 The Government of Liberia will monitor and evaluate its strategy with regard to its 
effectiveness prior to opening these sectors to foreign investors by 1 November 2019.  
 Liberia would like to request technical assistance to do an impact study/assessment of the 
impact of the restriction on foreign investment.  
Question 3  
 
Could Liberia please explain wh ether, despite the employment priority for Liberians over 
foreigners described in paragraph 36 of the Draft Working Party Report (WT/ACC/SPEC/LBR/4), foreign investors have a right to move intra corporate 
transferees to Liberia? 
 Answer: 
  Foreign investors have a right to move intra corporate transferees (ICT) to Liberia. Since the 
1940s, Liberia's Open Door Policy provided the ambience for foreign investment. That policy 
allowed intra corporate transferees to come to Liberia, work for their employers without any 
hindrance or restriction.  To this date, the Government of Liberia allows foreign companies to bring in ICTs without any hindrance.  
Question 4  
 
Liberia states that it is working on addressi ng deficiencies as regards national treatment 
for investment incentives (paragraph 37 of the Draft Working Party Report 
(WT/ACC/SPEC/LBR/4)). Could you plea se elaborate further on any plans 
being developed?   
Answer: 
 
 Liberia suggests the inclusion of the following commitment language to the next revision of the 
Draft Working Party Report:  
"With respect to the investment incentives, special tax incentives and additional tax 
incentives, Members asked the representative of Liberia to clarify whether these measures applied to foreign and domestic investors equally.  The representative of Liberia responded 
that these incentives did not apply equally to foreign and domestic businesses.  
Investment incentives were based on several criteria, including ownership, industry and amounts invested.  He confirmed that the Government of Liberia acknowledged that the 
current regime was not in full compliance with the WTO Agreement and was working on 
addressing the deficiencies by 1 November 2019, with the aim to ensure non-discriminatory treatment of foreign investors. Members took note of this commitment."  WT/ACC/LBR/16 
 
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  Question 5  
Paragraph 24 of the Draft Working Party Report (WT/ACC/SPEC/LBR/4) states that 
ownership of business activities for retail sa le of rice and cement was reserved to 
Liberians.   
 Please confirm that this restriction do es not also apply to wholesale trade in 
these products. 
Answer: 
 
We confirm that the ownership restriction for retail sale of rice and cement does not apply to wholesale trade of these products.   
Question 6  
Paragraph 25 of the Draft Working Party Report (WT/ACC/SPEC/LBR/4) states that the 
Investment Law of 2010 reserv es investment in enterprises engaging in the "sale of 
pharmaceuticals" to Liberians unless: (a) ther e is foreign direct investment of not less 
than US$500,000 for wholly foreign owned enterprises; and, (b) foreign direct investment of not less than US$300,000 if  Liberians hold not less than 30% of 
the shares. 
 What is meant by "sale of pharmaceuticals?"  Does it cover only retail enterprises?  
Does it include wholesale trade?  Does  it cover distribution by hospitals? 
 Please confirm in the Draft Working Pa rty Report that the importation of 
pharmaceuticals directly for consumption or prescriptions mailed from overseas 
directly to the consumer are not covered by this requirement.    
Answer: 
 
 Liberia confirms that the importation of pharmaceuticals directly for consumption or 
prescriptions mailed from overseas directly to the consumer is not covered by this 
requirement.  
 We suggest the inclusion of the following langua ge to paragraph 25 of the Draft Working Party 
Report: 
"With respect to the ownership restrictions for sa le of pharmaceuticals, the representative of 
Liberia confirmed that "sale of pharmaceuticals" covered wholesale trade only.  He also confirmed 
that the importation of pharmaceuticals directly for consumption or prescriptions mailed from overseas directly to the consumer was not covered by this requirement.  Pharmaceutical goods did 
not include non-pharmaceutical nutritional supplements in a tablet, capsule, or powdered form." 
 Question 7  
Paragraph 28 of the Draft Working Party Report (WT/ACC/SPEC/LBR/4) states that, the 
[National Investment] Commission recommen ded the scope of the exemptions from 
domestic taxes and import duties to the Mi nistry of Finance and Development Planning 
which would then certify the eligible enterprises.   
 Please clarify in the WP text if the exem ptions referred to in paragraph 28 are the 
s a m e  a s  t he  i n c e n t i v es  p r o v i d e d  f o r  i n  C h a p t e r  1  o f  t he  R e v e n u e  C o d e  o f  2 0 0 0  a s  amended in 2011, per paragraph 32, or if they are different exemptions that can 
be negotiated. 
 Are any of these negotiated exemptions dependent on use of local materials or 
exportation? WT/ACC/LBR/16 
 
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   Do the Agenda for Transformation or Visi on 2030 provide for investment incentives 
contingent upon the use of local inputs or exports?   
 What is the relationship of the inve stment incentives recommended by the 
Commission to (a) the Investme nt Law of 2010 and (b) the in centives provided for in 
the Revenue Code of 2000 as amended in 2011? 
Answer: 
 
 The exemptions referred to in paragraph 28 of th e Draft Working Party Report are the same as 
the incentives provided for in Chapter 1 of the Revenue Code of 2000 as amended in 2011 as described in paragraph 32. We suggest the inclus ion of the following language to paragraph 28 
of the DWPR: 
"The Commission recommended the scope of the exemptions from domestic taxes and import 
duties, which were the same as the incentives provided for in Chapter 1, Subchapter A, Section 16 
(On Special Investment Incentives) of the Liberia Revenue Code of 2000, as Amended in 2011, as 
described in paragraph [32] of this Report, to the Ministry of Finance and Development Planning which would then certify the eligible enterprises."   
 
 Some of these exemptions depend on use of local materials or exportation. Incentives are in 
some cases contingent on manufacturing of finished products having at least 60% local raw material content, exportation of sea products, or manufacturing or assembly of finished products for export, provided that at least 70% of production is exported from Liberia within 
any 12-month period. Also, tax incentive is also contingent on the construction of the buildings 
and fixtures used in a manufacturing process that produced finished products that uses local raw materials.  
 The Agenda for Transformation or Vision 2030 do not provide for investment incentives 
contingent upon the use of local inputs or exports. 
 There is no relationship between the investme nt incentives recommended by Commission to 
the Investment Law of 2010. The investment incentives provided for in the Revenue Code of 
2000, as Amended in 2011, deal with incentives granted to all investors, regardless of nationality, whereas, the sectors identified in the Investment Code are businesses that are either set aside for Liberians and/or foreign participation based on threshold requirement.   
Question 8  
Paragraph 32 of the Draft Working Party Report (WT/ACC/SPEC/LBR/4) lists the 
following areas where new investments could be  eligible for the incentives provided for 
in Chapter 1 of the Revenue Code of 2000, as amended in 2011: 
 (ii) manufacturing of finished products having at least 30% local raw material 
content; 
 (xi) exportation of sea products; 
 (xiv) manufacturing or assemb ly of finished products fo r export, provided that at 
least 70% of production was exported from  Liberia within any 12-month period; as 
well as; and, 
 tax incentives for the construction of new factories that used local raw materials. 
 
 These exemptions appear to be dependent on  use of local materials or exportation, 
and thereby appear to be TRIMs proh ibited by the WTO Agreement.   
 Please confirm that investment incentives will no longer be granted based on such 
conditions after Liberia's accession to the WTO.   
Answer: 
 
Liberia confirms that new investment incentives will no longer be granted based on such conditions after Liberia's accession to the WTO.  WT/ACC/LBR/16 
 
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Liberia also confirms that already granted incentives will be in full conformity with the WTO Agreement on TRIMs as of 1 November 2019. The re spective draft commitment is contained in the 
Section on "Trade-Related Investment Measures" of the Draft Working Party Report 
(WT/ACC/SPEC/LBR/4). 
 Question 9  
Paragraph 33 of the Draft Working Party Report (WT/ACC/SPEC/LBR/4) states that 
there are other tax incentives for investment provided for in section 204(d) of the Revenue Code that allowed firms or tourist facilities (not in an Industrial Free Zone), or 
establishing a corporate headquarters in Libe ria to deduct up to 30% of the purchase 
price of equipment and machinery from their taxable income in the year the equipment 
was placed in service.   
 Is this incentive dependent on use of loca l materials or exportation by the eligible 
firms, tourist facilities, or corporate headquarters? 
Answer: 
 
We confirm that they are not dependent on use of local materials or exportation. 
 - State ownership, privatizatio n and state-trading entities 
Question 10  
Paragraph 38 of the Draft Working Party Report (WT/ACC/SPEC/LBR/4) states that 
"Liberia's Public Finance Management Act of 2009 set out rules governing the 
management and operations of the SOEs." 
 Could Liberia provide the Working Party with a copy of this law? 
Answer: 
 
Yes, Liberia will provide to the Working Party a copy of the Public Finance Management Act 
of 2009.   
Question 11  
Paragraph 39 of the Draft Working Party Report (WT/ACC/SPEC/LBR/4): 
 
 Concerning the National Transit Authorit y (NTA), this 100% state owned company 
provides "transport services to the public" according to Annex 4.    
o In addition to bus transportation, wh at other transportation services are 
associated with the NTA? 
  
 Concerning Liberia Product Marketing Corporation (LPMC), which supports and 
coordinates "the exportation of cash crops,  such as, cocoa, coffee, cashews, etc." 
 
o How is this support and coordination pr ovided, i.e., what does the LPMC do? 
o Is rubber considered a cash crop in this sense? 
o Please elaborate on how this SOE will be  transformed into a regulatory body, 
e.g., which of its current functions will be privatized, and what sort of of 
regulation will be applied? 
 
 Please confirm in the text of the WP report that the Liberia Maritime Authority deals 
solely with the registration of ships an d does not have any responsibilities on 
fisheries or international trade in fishery products. 
 WT/ACC/LBR/16 
 
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   Annex 4 says that the Liberia Broadcasti ng System (LBS) provides "news media 
information to the general public."    
o Please expand this description to the role, if any, that LBS has in general 
broadcasting (including non-news prog ramming) in Liberia.  For example, 
does LBS operate state-owed radio or TV stations?   
o Does LBS act as a regulatory agency fo r radio or TV stations that are not 
government owned?  
 
 The Government of Liberia officially desi gnates companies to import cement and 
rice.  This means, in effect, these firms all have "special privileges" in trade, i.e., the 
right to trade in these products.    
o As such, Liberia should consider notifying these firms as 
state-trading entities.  
 We seek confirmation from Liberia that upon accession it will notify and provide 
information on the activities of all State-owned, State-invested, and other 
enterprises with special or exclusive privile ges in accordance with Article XVII of the 
GATT and the Understanding on that Article.   
Answer: 
 NTA provides transport services to the public by bus or other vehicle appropriate for carriage 
of passengers or goods. 
 The Liberia Produce Marketing Corporation (LPMC) is responsible for coordinating cocoa 
production in the cocoa sector and the exportat ion of cash crops, such as cocoa, coffee, 
cashews, etc.  Rubber does not fall under its mandate.  Before the civil crisis, the LPMC 
operated as a board purchasing cash crops from farmers. Currently, that mandate is not 
enforced, as the LPMC functions by granting  licenses to buyers and providing technical 
capacity, as necessary. Process to transform the LPMC into a regulatory body is underway.  
Once the law is passed, the LPMC will seize to exist, all its functions will not apply, as the new 
regulatory agency, the Liberia Agriculture Co mmodity Regulatory Authority (LACRA), will 
regulate the sector.  The Draft Law on the LACRA will be provided to the Working Party. 
 We confirm that the LMA deals solely with the registration of ships.  It does not have any 
responsibilities on fisheries or international trade in fishery products. 
 The LBS is strictly state-owned and operates radio and TV stations. It does not act as a 
regulatory agency for radio or TV stations that are not state-owned.   
 The Government of Liberia does not designate companies to import cement and rice. 
Companies importing cement and rice are privately owned and have to meet specific requirements (three-month stock supplies, etc.) to curtail oligopolistic and monopolistic 
behaviour.  Given Liberia's small market, these products were critical for the economic stability 
of the country. 
 We confirm that upon accession Liberia will notify and provide information on the activities of 
all State-owned, State-invested, and other enterprises with special or exclusive privileges in 
accordance with Article XVII of the GATT and the Understanding on that Article.  The 
respective draft commitment is contained in pa ragraph 44 of the Draft Working Party Report 
(WT/ACC/SPEC/LBR/4). 
Question 12  
Paragraph 54  of the Draft Working Party Report (WT/ACC/SPEC/LBR/4):  
Please indicate in Annex 4 to the Draft Working Party Report (WT/ACC/SPEC/LBR/4) 
which SOEs are currently subordinate to whic h Ministries.  Given the plans to turn some 
SOEs into "regulatory agencies," will th ese agencies still be subordinated to 
specific Ministries?    WT/ACC/LBR/16 
 
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  Answer: 
We suggest that the following information is reflected in Annex 4: 
SOE Ministry to which the SOE subordinates 
Liberia Rubber Development Author ity Ministry of Agriculture 
Liberia Electricity Corporation (LEC) Mi nistry of Lands, Mines and Energy 
Forestry Development Authorit y Ministry of Agriculture 
Liberia Telecommunications Corporation (LIBTELCO) Ministry of Post and  
Telecommunications 
Liberia Petroleum Refining Company (LPRC)  Ministry of Commerce and Industry 
National Transit Authority (NTA) Ministry of Transport 
Liberia Water and Sewer Co rporation Ministry of Lands, Mines, and Energy 
National Port Authority (NPA) Ministry of Transport  
Liberia Product Marketing Corporation (LPMC)  
Note: LPMC to be changed into a regulatory body.  See updated text in WP report:  "Once the law passed, the LPMC would seize to exist, all its functions would not apply, as the new regulatory agency, Liberia Agriculture Commodity Re gulatory Authority (LACRA), 
would regulate the sector."  The new agency will be under th e Ministry of Agriculture.  Ministry of Agriculture 
Roberts International Airport Ministry of Transport 
Liberia Civil Aviation Authority (LCAA) Ministry of Transport 
National Social Security and Welfare Corporation 
(NASSCORP) None 
National Oil Company None 
Liberia Maritime Authority Ministry of Transport  
Liberian Bank for Development and Investment (LBDI) None 
Liberia Broadcasting Syst em (LBS) Ministry of Information and Tourism 
Liberia Industrial Free Zone Author ity (LIFZA) National Investment  
Commission 
Cable Consortium of Liberia (CCL) Li beria Telecommunications Authority 
Liberia Sugar Corporation (LSC) None 
- Pricing policies 
Question 13  
Paragraph 45 of the Draft Working Party Report (WT/ACC/SPEC/LBR/4) states that the 
draft Competition Law authorizes  the Liberian Government to regulate prices, and that 
Liberia has issued suggested prices in a smal l number of specific sectors where there is 
special concern for oligopolistic behaviour resu lting in high prices on essential products. 
These suggested "price-caps" are currently published for only petroleum products but 
are also calculated for internal use for rice and cement for the purposes of monitoring. 
  What is meant by "calculated for internal  use?"  Does Liberia "suggest" domestic 
distribution prices for rice and cement, or  is the information used only within the 
Government for planning?   
 Since the right to import is regulated by the Liberian government for these products, 
isn't "monitoring" actually a form of price regulation? 
 Why are the internal monitoring prices  for rice and cement not published? 
Answer: 
 
 Liberia does not calculate the suggested prices for rice and cement for "internal use" again.  
The Government has changed its approach to publishing prices for rice, cement, and petroleum products. All suggested wholesale "price caps" for rice, cement and petroleum products are 
published in a monthly bulletin called Commerce Today.  This is done for transparency.  Liberia WT/ACC/LBR/16 
 
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  does not suggest domestic distribution prices for rice and cement.  
 The Government has moved away from calculat ing prices for internal use.  Hence, the 
situation has changed.  
 The prices of rice and cement are published in the Commerce Today, a monthly bulletin issued 
by the Ministry of Commerce and Industry. Please refer to www.moci.gov.lr  to read various 
editions of the Commerce Today.  
 Accordingly, we suggest the following modifi cation to paragraph 45 of the Draft Working 
Party Report: 
"The representative of Liberia said that in a small number of specific sectors, there was 
specific concern for oligopolistic behaviour resulting in high prices on essential products.  In trying to address these problems the Ministry of Commerce and Industry (MoCI) had 
instituted price monitoring and studied the possibility of price controls, or an appropriate 
mark-up or profit margin.  Currently, Title 14 of the Liberian Code of Laws Revised 
("General Business Law") was the legal instrument that regulated the oligopolistic 
behaviour of business firms in Liberia.  The Liberian Government issued monthly price 
circular for cement, rice and petroleum produc ts.  The circular set the maximum wholesale 
prices for these products on a month-to-month basis.  Under the draft Competition Law, 
which enactment was envisaged in July 2015, the Government of Liberia would address 
the issues of oligopolistic behaviour on the market and promote fair competition in all sectors.  There were no other provisions for price controls in Liberian law."  
- Competition policy 
Question 14  
 
Could Liberia please update on the timefram e for the adoption of the draft Competition 
Law mentioned in paragraph 48 of  the Draft Working Party Report 
(WT/ACC/SPEC/LBR/4)? 
 
Answer: 
 
We confirm that the  Competition Law is expected to be adopted in July 2015. 
 III. FRAMEWORK FOR MAKING AND ENFORCING POLICIES 
Question 15  
The Legislative Action Plan (LAP) (WT/ACC/ LBR/13) indicates that there are a number 
of new laws in development whose drafts have not been provided for Working Party 
review.   
 Draft Law on PSI Inspection Fees 
 Draft Special Economic Zones Act 
 Draft Value Added Taxes (VAT) Law 
 Draft Legislation Establishing SPS and TBT Enquiry Points 
 Draft Act to create the Liberian National Standards Authority   
 Draft Liberia National Livestock Policy  
 Draft Revised Animal Disease Law  
 Draft Veterinary and Animal Law 
 Draft Livestock Identification and Traceability Act  
 Draft Animal Specification Quarantine Act 
 Draft revised Plant & Animal Quaranti ne Act and implementing rules and 
regulations 
 Draft Plant Quarantine Law and impl ementing rules and regulations  
 Draft National Fishery Act 
 Draft Agro-Chemical Environmental Act WT/ACC/LBR/16 
 
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   Telecommunications, licensing and authorization regulations 
  Could Liberia provide these drafts for Working Party review?   
 Please update the LAP in terms of what ha s been enacted.  Will the July 2015 date be 
met for enactment?  
 Please indicate if implementing regulation s are expected for the draft Customs Code, 
draft Foreign Law, and draft Law on Intellectual Property. 
o If so, when will these be available for WP review? 
  Please update the Legislative Action Plan , e.g., in the area of Customs (e.g., 
valuation, fees, charges for services rend ered), TBT and SPS (e.g., enquiry points, 
establishment of national treatment an d MFN in the application of measures, 
publication of laws, regulations, etc.) im port licensing, IPR, and Article X of the 
GATT 1994. 
Answer: 
 
 Liberia has no PSI Inspection Fees Draft Law. There is a PSI Contract with an inspection 
company which expires in July 2015. Section 1216 of the Draft Customs Code provides the 
legal basis for the use of a third party inspection company.  
 All other laws, and regulations mentioned by a Member will be submitted to the Working 
Party.  
 
 The drafts will be provided to Members for review. 
 The enactment dates will be reflected in the next revision of the Legislative Action Plan (LAP).  
All laws, regulations and Acts mentioned in the LAP will be submitted to the Working Party.  
 We confirm that the implementing regulations are drafted for the Customs Code, the Foreign 
Trade Law and the IP Law. They will be provided to Members for review. 
 The updated Legislative Action Plan will be submitted to the Working Party. 
- Powers of Executive, Legislative an d Judicial Branches of Government 
Question 16  
Paragraph 57 of the Draft Working Party Report (WT/ACC/SPEC/LBR/4) states that "the 
judiciary is divided into four levels, including justices of the peace, courts of record 
(magistrate courts), courts of first instan ce (circuit and specialty courts), and the 
Supreme Court. Traditional courts and lay cour ts exist in rural areas of the country."   
 Please describe briefly in the WP report (a) the types of case these courts handle, 
and (b) the hierarchy of appeal for these courts. 
Answer: 
The judiciary is divided into four levels: (i) traditional or lay courts which exist in rural areas of the 
country; (ii) justices of the peace and magistrate courts (courts not of record); (iii) circuit and 
specialized courts (e.g., the Tax Court, the Commercial Court, the Probate Court, etc.); and, (iv) 
the Supreme Court. The representative of Liberia explained that:  
(i) Traditional or lay court handled minor issues, such as ownership of chattels, farmland use, 
spousal disputes, etc. in a given traditional locale; these courts did not handle criminal 
issues.   WT/ACC/LBR/16 
 
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  (ii)  Magistrate courts and justices of the peace (courts not of record) were fast track courts 
that dealt with civil and criminal matters. For civil matters, they had jurisdiction over 
issues related to recovery of money or chattels of value less than LUS$14,999.99; recovery of real property or rent of up to LUS$14,999.99; for criminal matters, 
determinations on subjecting to trial of persons charged with an offence over which a 
superior court had jurisdiction alleged to have been committed in a magisterial area, except for cases of rape or sexual violence. The magisterial courts had original jurisdiction 
over petit larceny and misdemeanour of first, second and third degrees. The magisterial 
courts where there was no Traffic Court would handle violations of the Vehicle and Traffic law.  
(iii)  Circuit courts exercised original general jurisdiction, over all cases as to which another 
court was not expressly given exclusive original jurisdiction by constitutional or statutory 
provision. The Circuit courts also had jurisdiction over admiralty cases. The Circuit courts had subject matter jurisdiction over criminal and civil matters. Appeals from Magisterial 
courts were lodged at the Circuit courts in the jurisdictional areas in which the magisterial 
courts are located.  Specialized courts had been created by statutes to adjudicate certain special issues of law such as debt, tax, rape, etc. These Specialized courts' jurisdiction was 
limited to the subject matter for which they had been created. Additionally, the Specialized 
courts served as judicial reviewers of decisions from administrative agencies (e.g., decision taken from tax matter heard by the Board of Tax Appeals (BoTA) would be reviewed by the Tax Court) and inferior courts such as the magisterial courts. 
(iv)  The Supreme Court had original jurisdiction in all cases affecting ambassadors, or other 
public ministers and consuls, and those in which a county was a party.  The Supreme Court also had jurisdiction of all appeals from courts of record and from rulings of Justices 
of the Supreme Court presiding in Chambers on applications for remedial and 
extraordinary writs, including refusal to issue such writs, and shall be the court of final resort in all such cases.  The Supreme Court is the highest court in the Republic of Liberia.  
 
Note: These courts are discussed according to hierarchy.   We suggest the inclusion of the above information to the DWPR. 
 
Question 17  
Paragraph 53 of the Draft Working Party Report (WT/ACC/SPEC/LBR/4):  
Please describe the proced ures Liberia will take to ratify its WTO accession 
commitments.   
 How will ratification of Liberia's WTO Acce ssion differ from the process outlined in 
this paragraph? 
 If an accession commitment has not been en acted yet after accession in a separate 
law or regulation, will the WTO Agreement an d Liberia's Protocol of  Accession still be 
considered legally binding in Liberia? 
Answer:  
 The ratification of Liberia's WTO accession will not differ from the process outlined in this 
paragraph. 
 We confirm that if a WTO commitment has not yet been enacted in law, the WTO Agreement 
and Liberia's Protocol for Accession will still be considered legally binding in Liberia. We suggest that this statement will be added in the revised Draft Working Party Report.  
Question 18  
Paragraph 57 of the Draft Working Party Report (WT/ACC/SPEC/LBR/4) describes the 
courts of Liberia. WT/ACC/LBR/16 
 
- 14 - 
 
   Please describe (a) the types of case thes e courts handle, and (b) the hierarchy of 
appeal for these courts. 
Answer: 
Please see response to Question 16. 
Question 19  
 Please describe in the text of the Draft Working Party Report the procedures Liberia 
will take to ratify its WTO accession commitments. 
 If an accession commitment has not yet been enacted in law, will the WTO 
Agreement and Liberia's Protoc ol of Accession still be considered legally binding in 
Liberia? 
Answer: 
 
 Paragraph 53 of the Draft Working Party Report (WT/ACC/SPEC/LBR/4) described the standard 
procedures which Liberia would apply in ratifying its WTO accession protocol as well. 
 We confirm that if a WTO commitment has not yet been enacted in law, the WTO Agreement 
and Liberia's Protocol for Accession will still be considered legally binding in Liberia.  We suggest that this statement will be added in the revised Draft Working Party Report.   
- Government entities responsible for ma king and implementing policies affecting 
foreign trade; Right of Appeal 
Question 20  The Memorandum on the Foreign Trade Regime  of Liberia (WT/ACC/LBR/3) states that 
"there are no judicial, arbitral or administ rative tribunals or procedures specifically 
dealing with trade matters."  Is this true? 
Please describe how appeals from rulings by  port authorities and customs officials are 
handled, i.e., what are the administrative an d judicial rights of appeal of importers, 
exporters, and other interested parties from government rulings affecting importation 
and exportation under Liberia's customs and other trade-related laws and regulations? 
Answer: 
Please see response to Question 22.  
Question 21  
Paragraph 60 of the Draft Working Party Report (WT/ACC/SPEC/LBR/4) states that "the 
draft Customs Code, when enacted, would prov ide for an administrative appeal system 
within customs whose decision could be appealed to BoTA, the Tax Court and the 
Supreme Court": 
  What is the relationship of BoTA and the Tax Court to the Executive, e.g., do either 
report to the MoCI? 
Answer: 
 
Members of the BoTA and judges of the Tax Cour t are appointed by the President (Head of the 
Executive Branch). Neither of these bodies reported to the MoCI.   
 WT/ACC/LBR/16 
 
- 15 - 
 
  Question 22  
Paragraph 61 of the Draft Working Party Report (WT/ACC/SPEC/LBR/4) contains 
Liberia's commitment to provide for the righ t to appeal of administrative actions, 
without penalty, to the courts or other in dependent tribunal in conformity with WTO 
obligations, and for several of the WTO Agreements. 
 Please describe in the WP report the meas ures Liberia will take to implement this 
commitment?  Specifically, what is the ti meline and plan for their development and 
activation? 
 Will BoTA and the Tax Court hear complaints  about trade issues other than tariffs, 
fees, or taxes? If not, who will?  Please elaborate. 
 (statement) It is critical to confirm wi th precision how these very important WTO 
provisions will be implemented?   
Answer: 
Paragraph 60 of the Draft Working Party Report (WT/ACC/SPEC/LBR/4) states that: 
"Section 59 of the Liberia Revenue Code of 2000, as Amended in 2011, provided the right 
of appeal or protest of a customs decision, without penalty, to the courts or other independent tribunal.  In accordance with the Liberia Revenue Code of 2000, as Amended 
in 2011, the appeal process began at the Board of Tax Appeals (BoTA), which was an 
administrative review body.  The BoTA would grant a regular hearing within 6 months of 
the date of the trader's request for a hearing. An emergency hearing could be granted within 10 days (e.g., in case of seizure of property).  The decision of the BoTA was 
appealable to the Tax Court, within 60 days of the BoTA decision. He also informed that, 
Section 1239 of the draft Customs Code would provide for an additional mechanism of 
appeal within customs, as a "first and fast" administrative remedy.  The draft Customs 
Code, when enacted, would provide for an administrative appeal system within customs 
whose decision could be appealed to BoTA, the Tax Court and the Supreme Court.  
 No, BoTA and the Tax Court hear complaints about trade issues other than tariffs, fees, or 
taxes. Liberia has commercial court to address trade issues, etc.  
The following draft commitment is contained in paragraph 61 of the Draft Working Party Report 
(WT/ACC/SPEC/LBR/4): 
"Liberia confirmed that the current constitution, laws and regulations provided the 
necessary institutional base for the prompt administrative and judicial review of the administrative actions.  The representative of Liberia further confirmed that, from the date 
of accession, Liberia's laws and regulation s would provide individuals or enterprises 
affected by any administrative action subject to WTO provisions, the right to appeal such action, without penalty, to the courts or other independent tribunal in conformity with 
WTO obligations, including those set out in Article X of the GATT 1994, Article 23 of the 
WTO Agreement on Subsidies and Countervailing Measures, Article 11 of the WTO Agreement on Implementation of Article V II of the GATT 1994, Article 62 of the WTO 
Agreement on Trade-Related Aspects of Intellectual Property Rights and Article VI of the 
GATS. The tribunals or procedures would also include actions relating to the 
implementation of national treatment, conf ormity assessment, the regulation, control, 
supply or promotion of a service, including th e grant or denial of a licence to provide a 
service and other matters.  The tribunals or procedures responsible for such reviews 
would be impartial and independent of the agency entrusted with administrative enforcement and would not have any substantial interest in the outcome of the matter.  
The review procedure would include the opportunity for appeal, without penalty, by 
individuals or enterprises affected by any administrative action subject to review.  Notice of the decision on appeal would be given to the appellant and the reasons for such a 
decision would be provided in writing. The Working Party took note of 
these commitments."   WT/ACC/LBR/16 
 
- 16 - 
 
   
- Division of authority between central and sub-central governments 
Question 23  
In the Memorandum on the Foreign Trade Re gime of Liberia (WT/ACC/LBR/3), Liberia 
states that, in terms of local governance, "political power emanates from traditional 
chiefs (town, clan, or paramount chiefs), mayors, and district commissioners.  Mayors 
are elected in principal cities in Liberia.  Superintendents appointed by the president 
govern the counties." 
Paragraph 62 of the Draft Working Party Repo rt (WT/ACC/SPEC/LBR/4) also states that 
"There were also elections for Paramount, Clan and Town Chiefs by the registered voters 
in their respective localities, to serve for a term of six years."   
  Please confirm how the election and authorit y of the traditional chiefs is established 
in Liberian law.  Do the chiefs enforce central laws and regulations?  If not, who is 
responsible for the administration of cent ral laws and regulations in the counties? 
 What laws and regulations do  the mayors enforce?  What is the functional and 
territorial reach of governance by the "dis trict commissioners," e.g., in relation to 
the "principle cities" and counties, give n that mayors and superintendents are 
elected for cities and appointed for counties? 
 Are there any local assemblies or other form of local parliaments? 
Answer: 
For administrative purposes, Liberia is divided into counties.  There are 15 counties in Liberia.  
The counties are subdivided into 68 districts, dist ricts into townships, townships into chiefdoms, 
chiefdoms into clans, and clans into towns or villages.  County authorities, district commissioners, 
city mayors, township commissioners and superint endents are appointed by the President.  They 
exercise executive authority and enforced municipal laws and ordinances by virtue of the fact that they are an extension of the Executive branch of government. They do not have the power to 
legislate or introduce any trade-related measures.  The Minister of Internal Affairs is the chief 
officer of the local governments, responsible for overseeing local administration.  There are also elections for Paramount, Clan and Town Chiefs by the registered voters in their respective 
localities, to serve for a term of six years. Paramount, Clan and Town Chiefs serve as both points 
of notification and enforcers of central laws and regulations in their localities based on directives of the superintendents responsible for the enforc ement of central laws and regulations in the 
counties.  There are no local parliaments. The supe rintendents, district commissioners as well as 
the elected officials are all subject to the direct co ntrol of the executive authority.  In accordance 
with Title 20 of the Liberian Code of Laws Revi sed ("Local Government Law"), local bodies have 
authority over budgetary issues, take care of public property and can execute and enforce laws 
related to their respective localities. Local governments cannot make laws and regulations for the 
governance of areas under their control. There is currently a plan to transfer the authority on tax collection to the counties level.  Policies that increasingly put power in the hands of local 
communities are taking hold with the passing of the Community Rights Law, endorsement of a 
National Decentralization Policy, and the creation of county-level branches for government service-delivery. 
Question 24  
Paragraph 62 states that it "is a unitary state and full trade and treaty powers are 
vested in and exercised by the central government."  
 Does this mean that the traditional chie fs, elected Mayors, district commissioners 
and appointed superintendents all are subj ect to direct control by the executive 
authority? WT/ACC/LBR/16 
 
- 17 - 
 
   Does this mean that there are no areas of  governance reserved to local government 
to make laws and regulations, e.g., traffi c laws, local taxes for local use, building 
codes, zoning, theft, assault, curfews, etc. ?  Please clarify the meaning of "unitary 
state." 
Answer: 
 
 Liberia is a unitary state with full trade and treaty powers vested in and exercised by the 
central government. Under the Liberian governance structure, a unitary state is one in which 
the central government is supreme and the subdivisions are subject to the laws and regulations promulgated by the central government.  
 Please also see response to Question 23. 
IV. POLICIES AFFECTING TRADE IN GOODS 
- Registration requirements for impo rt/export operations; Trading rights 
Question 25  
We encourage Liberia in its intention to brin g the business licenses fees into compliance 
with WTO principles, as noted in paragr aph 73 of the Draft Working Party Report 
(WT/ACC/SPEC/LBR/4). Could Liberia pr ovide an update on this issue? 
Answer: 
 
 The Government has mandated the Steering Committee of the Liberia Business Registry (LBR) 
to ensure that the fees are brought into comp liance with the WTO principles by the date of 
accession.  The Steering Committee has put together a technical team to begin the process of outlining the next steps to do this task.  Particularly, the regulation for bringing the business 
licenses fees into compliance with WTO principles is being drafted, and will be submitted to the 
Working Party prior to the next Working Party Meeting in July.  The technical team has meanwhile identified the necessity of technical assistance in this area.  
Question 26  
Paragraph 24 of the Draft Working Party Report (WT/ACC/SPEC/LBR/4) states that the 
importation of used cars and clothing is reserved to Liberians.    
 Does this include both natural and le gal persons, e.g., may a foreign owned 
corporation registered in Liberia deal import such goods?  
 Are there any other such requirements for the act of importation or exportation? 
 Does the act of registration require physic al presence beyond an address, e.g., how 
substantial must the presence be? 
Answer: 
 
 Foreign-owned corporation registered in Liberia cannot import such goods, except for 
authorized dealerships which deals in certified used vehicles of their made, and corporations having existed before passage of the Investment Act of 2010, as indicated in the updated WP report.   
 Yes, requirements for importation are documented in the Administrative Notice of the MoCI of 
12 June 2013 No. MCI/No.008/06/2013).  Furthermore, importation or exportation is governed by the relevant trade laws, such as, the Investment Code of 2010, Revenue Code of 2000, as 
Amended in 2011, etc.  WT/ACC/LBR/16 
 
- 18 - 
 
   The act of registration requires a mailing addre ss, which could be, but not necessarily required 
to be, a physical location. 
Question 27  Paragraph 65 of the Draft Working Party Report (WT/ACC/SPEC/LBR/4) states that the 
Liberia Business Registry (LBR) "had been established in April 2011, as a one-stop 
business registry to simplify and speed up th e process of starting a business, allowing 
entrepreneurs to register their businesses within 48 hours." 
 Please clarify in the WP text whether busi ness registration is required to import 
goods. 
 Please distinguish between an importer th at also distributes these imports in the 
domestic market and an importer of record that is not the distributor.  Must the 
importer of record (not distributing) be  registered as a business in Liberia?  
Answer: 
 
 Foreign (legal or natural) persons can directly import a product for a customer in Liberia 
without establishing domestic presence in Liberia.   
 Concerning the right to engage in importation or exportation, foreign and Liberian nationals 
have the right to import goods.  Although Libe ria recognizes the distinction between the right 
to import and the right to distribute goods in the domestic market, the term "importer of record" is not documented in its legislation.  The definition of importer of record is included in the draft Foreign Trade Law.  According to Sect ion 9 of the draft Foreign Trade Law, a foreign 
person will be permitted to import goods into Liberia solely as the importer of record, provided 
this person does not engage in any further activities in respect of such goods, without having to comply with the domestic laws of Liberia regarding licensing, registration or other similar 
requirements applicable to persons who conducted or carried on business in Liberia.  The draft 
Foreign Trade Law is envisaged to be enacted in July 2015. 
Question 28  
Paragraph 70 of the Draft Working Party Report (WT/ACC/SPEC/LBR/4) states that to 
"engage in importing certain products, busine sses thus registered also had to obtain an 
Import Permit Declaration (IPD), as di scussed in Section "Quantitative Import 
Restrictions, including Prohibitions, Quotas and Licensing Systems" of this Report."  
 This implies that there is a specific fo rm of registration for importation.  
Please clarify.  
Answer: 
 
 As per Administrative Notice on 12 June, 2013 (MCI/No.008/06/2013), a specific form is used 
for non-automatic imports.  
Question 29  
Paragraph 70 of the Draft Working Party Repo rt (WT/ACC/SPEC/LBR/4) also states that 
for "the highly monitored sectors of petrol eum, cement and rice, the businesses also had 
to contact, directly, the Minister for Commer ce and Industry for authorization, based on 
specific technical requirements related to standards, warehousing, etc., before they 
could start the import business." 
 This comes very close to the authority to  designate who can, or cannot import.  
Please confirm that all the criteria applied are technical and that all firms interested 
in such enterprise that meet the criteria may import these products. 
How many firms are currently designated as importers for each of the highly WT/ACC/LBR/16 
 
- 19 - 
 
  monitored sectors?   
 Answer: 
 
 All the criteria applied are technical and that all firms interested in such enterprise that meet 
the criteria could import these products. 
 Currently there are nine (9) firms authorized to import petroleum products, and seven (7) 
firms authorized to import rice.  The cement market was open to all importers; however, given 
that Liberia currently has a cement plant, on ly one (1) importer is operating, with no 
restrictions on new entrants.  
Question 30  
Paragraph 75 of the Draft Working Party Report (WT/ACC/SPEC/LBR/4) states that 
anyone "involved in importation of good fo r sale was involved in a business.  That 
person had to be recognized by the laws of Liberia as a sole proprietorship, partnership, 
corporation or joint venture.  In order to be legally engaged in these activities, the 
business had to be registered, and during this process, a Tax Identification Number 
(TIN) was assigned to this business.  A foreig ner (legal or natural) person who exported 
to Liberia did not have to have domestic presence to do so and did not have to be 
registered with the Government of Liberia.  The responsibility of registering was on the 
importer not the business supplying the goods to Liberia as a physical presence was not 
required under Liberian law.  The importer had to have a legal presence in Liberia in 
accordance with Chapter 4.2 of Title 14 of the Liberian Code of Laws Revised ("General 
Business Law"). However, the legal presen ce did not have to be the commercial 
presence." 
 What sort of establishment does registration for the right to trade require, if any? 
o Would only an address be required, or something more substantial.   
 
Please confirm whether a company registered in Liberia with a TIN has to establish a 
physical presence in the country to be the importer of record.  If so, can this be simply a mailing address, or is something more substantial required, e.g., a minimum 
investment? 
 
Answer: 
 
 An address or postal code is required.  
 A mailing address or postal code is acceptable. Importer of record is addressed in the draft 
Customs Code and the Foreign Law.  
Question 31  
If business registration is a requirement to im port or to export, the fee for this service 
must be (a) related to the cost of services  rendered (i.e., not a source of revenue for 
other purposes); and (b ) non-discriminatory. 
 This should be distinguished from f ees for domestic business registration. 
 Issue for WTO is not that foreign firms are required to pay more for corporate 
registration.  It is only an issue if that une qual treatment affects the right to trade.   
 Will Liberia separate registration for doing business with registration for 
import/export?   
 Please describe how the Government of Libe ria will act to distinguish fees charged 
for the right to import and export and fees for corporate registration.  WT/ACC/LBR/16 
 
- 20 - 
 
  Answer: 
 
 In Liberia, fees for the right to import and ex port are not separated from fees for corporate 
registration. The Government has mandated the Steering Committee of the Liberia Business 
Registry (LBR) to ensure that the fees are brou ght into compliance with the WTO principles by 
the date of accession.  The Steering Committee has put together a technical team to begin the process of outlining the next steps to do this task.  Particularly, the regulation for bringing the 
business licenses fees into compliance with WTO principles is being drafted, and will be 
submitted to the Working Party prior to the next Working Party Meeting in July.   
 Liberia acknowledges Member's request to differentiate between fees for domestic business 
registration and the requirement for export or  import.  Having said that, the LBR Steering 
Committee is currently looking into a change of the current LBR fees regime. This proposal is 
acceptable and will be considered by the Liberian Government.  Liberia notes the concern of the Member regarding the right to trade and the unequal treatment given to foreign firms and 
will ensure that the fees regime is brought in to compliance with the WTO rules.  Liberia is 
currently seeking technical assistance to bring the fees regime into compliance with WTO rules.  
A. IMPORT REGULATIONS 
- Ordinary customs duties 
Question 32  Paragraph 86  of the Draft Working Party Report (WT/ACC/SPEC/LBR/4): 
Concerning Liberia's implementation of th e ECOWAS common external tariff (CET): 
 
 We understand that the information on Libe ria's plan to implement the ECOWAS CET 
has changed.  Please update this information. 
 Please describe any transitional arrangemen ts Liberia has for full implementation.   
 Are there exceptions, i.e., for how many tariff lines is Liberia authorized to not apply 
the ECOWAS CET? 
 What is the status of implementation of th e 35% band in Liberia's tariff schedule?   
 Please provide a copy of the new Libe rian Tariff Law, implementing ECOWAS 
Common External Tariffs (CET) 
 Please confirm that Liberia will ensure that  the US$0.1 per kilo tariff surtax on flour 
will be eliminated before it s accession to the WTO.  
 Currently, Liberia suspends its import tariff on rice.  What is the ECOWAS rate of 
duty on rice?  Will the rate of duty  rise with adoption of the CET? 
Answer: 
We suggest the incorporation of the following language to the revised Draft Working Party Report: 
"The representative of Liberia informed that Liberia had originally planned to implement 
the ECOWAS Common External Tariff (CET) from  1 January 2015, as was requested by the 
ECOWAS Commission and agreed by ECOWAS memb er States. However, due to the Ebola 
outbreak, Liberia would commence the implementa tion of the CET on 1 July 2015.  Liberia 
was currently reviewing a draft three-year migration plan for full implementation of the 
CET (including the application of the five tariff bands, including the 35% band for the sensitive products) by 1 July 2018.  There are exceptions that allow Liberia to deviate from 
CET for a maximum number of 3% of the total tariff lines of the CET for a period not more 
than 5 years.  However, those exceptions were strictly conditioned to certain occurrences WT/ACC/LBR/16 
 
- 21 - 
 
  and come into two categories (forms) as stated in Article 2 of the ECOWAS Regulation 
C/REG.1/09/13 of 1 September 2013 "On Supplementary Protection Measures (SPM) for the Implementation of the ECOWAS Commo n Externall Tariff" (hereinafter: SPM 
Regulation): (i) Import Adjustment Tax which was a temporary duty that an ECOWAS 
member State could apply only when a country's MFN was higher than the CET at the time 
of entry of the SPM Regulation into force;  and, (ii) Supplementary Tax which was an 
additional duty to the CET that an ECOWAS member State could apply due to increase in 
the volume of imports of a product entering the customs territory of this ECOWAS member 
State during any year equalled or exceeded 25% of the average imports for the last three preceding years, or average CIF import price of shipments entering the customs territory of an ECOWAS member State during any month fell below 80% of average CIF for the last 
three years. There was no separate Liberia Tari ff Law for the implementation of the CET.  
The three-year migration plan would be ratified by the Legislature by 1 July 2015.By the end of the three-year migration period, Liberia would have the tariff in alignment with the 
ECOWAS CET including nomenclature and rates. However, Liberia would have to further 
sub divide some of the CET tariff lines for statistical and other purposes, though the CET rates would be maintained in those subdivisions.  Thus, Liberia would have 5,917 total 
tariff lines with the implementation of the CE T, though the CET had 5,899 tariff lines. The 
representative of Liberia informed that the CET was already the basis of Liberia's goods offer."  
 The US$0.1 per kilo tariff surtax on flour will be eliminated at full implementation of the 
ECOWAS CET by 1 July 2018. 
 In response to a question from a Member on import tariff on rice, which was currently 
suspended, he confirmed that, from 1 July 2018,  Liberia would apply the ECOWAS CET duty on 
rice at the level of 10%.  
- Other duties and charges Question 33  
Paragraph 91 of the Draft Working Party Report (WT/ACC/SPEC/LBR/4):  We note that 
Liberia confirms that it will list the ECOWAS  Trade Levy (ETL) as "other duties and 
charges" in its tariff schedule and bind it at the rate of 0.5%, as provided for in the 
Understanding on the implementation of Article II (1) b of the GATT of 1994.  
 Please confirm that Liberia will eliminat e from the date of accession all other 
nontariff duties and charges applied to im ports that are neither tariffs nor charges 
for services rendered. 
Answer:  
 
 Liberia confirms the binding of ODC at 0.5%. The respective commitment is contained 
in paragraph 92 of the Draft Working Party Report (WT/ACC/SPEC/LBR/4). 
- Tariff rate quotas, tariff exemptions Question 34  Response to Question 20 of the Question s and Replies Document (WT/ACC/LBR/4) 
states that "the Customs Revenue Code of  2000 provides a list of entities that can 
import goods duty free." 
 Are these the same tariff exemptions covered by Presidential (Executive) Orders 
"[that] are temporary decrees that increase , lower or exempt duties and taxes on 
certain goods for a specified period of time, not more than one year?" 
 Are these the same tariff exemptions as those granted by the Consolidated Tax 
Amendments Act of 2011 as investment incentives? WT/ACC/LBR/16 
 
- 22 - 
 
   For both Presidential Orders and exempt ions granted for investment incentives, 
please provide with precision the legal authority that grants the power to suspend import duties and indicate the reason s that such action might be taken. 
 Please list the eligible tariff line s for both types of exemptions.   
 Are there any other types of tariff exemptions? 
Answer: 
 
 The duty free provision in the Liberia Revenue Code of 2000 as Amended in 2011 is different 
from those provided by Executive Orders. Executive Orders have a life span of at most one 
year while the provision in the Revenue Code is infinite until amended or explicitly stated so. 
Section 9 of Chapter 1, Subchapter A of the Liberia Revenue Code of 2000, As amended 2011, 
provides the list of entities that can import goods duty free to the extend provided by the 
code.  The second schedule of the Customs Tariff of the Republic of Liberia of 2012 provide the 
same tariff exemptions as section 9 of Chapter 1, Subchapter A and Section 1708 of Part V, 
Chapter 17 of the Liberia Revenue Code of 2000 as Amended 2011. They are different from 
the tax incentives as provided for in Chapter 1, Subchapter A, Section 16 of the Liberia 
Revenue Code of 2000, as Amended 2011.  
 The legal authority of the Executive/Presidential Orders is the Constitution of Liberia while the 
authority for exemptions granted by the investment incentive is the legislation (The Liberia Revenue Code of 2000 as Amended in 2011). Equipment for construction of roads, forestry equipment, agricultural equipment and agricu ltural seeds are exempted from payment of 
import duty through presidential order, which is a presidential power, by tradition, inherent in 
the position as a president. This power extends to granting tariff incentives (as well as actions to enhance national unity and social, political and economic stability, in compliance with the 
Constitution). 
 All tariff lines may be eligible. 
 Concession agreements also provide for tariff exemptions if enacted by the National 
Legislature in compliance with the Revenue Code. 
- Fees and charges for services rendered Question 35  PSI fees of 1.2% for imports and 1.4% for exports, 0.7% for rubber exports and US$1 
and US$2 for rice and petroleum, respectively, are not related to the cost of the 
inspection services rendered by the PSI firm.  The fee is either based on the value of the import or its quantity, neither of which are re lated to the cost of valuation or inspection. 
 We seek Liberia's confirmation that it will  ensure that such fees in the future are 
consistent with Article VIII of the GATT 1994, i.e., that they approximate the cost of 
the service. 
Answer: 
 
Liberia acknowledges that the current PSI fees are not in conformity with WTO rules. The current 
PSI agreement will expire in July 2015. When a new PSI agreement is negotiated and signed, all 
fees under such agreement will be in conformity  with WTO rules.  The new agreement will be 
notified to the Working Party before its next meeting. 
 
Question 36  
We note the fees and charges collected by  APM Terminals (Freeport of Monrovia) and 
the National Port Authority (NPA) (port of Buchanan); and the PSI fees on imports and 
exports (obtained in document WT/ACC/LBR/6). WT/ACC/LBR/16 
 
- 23 - 
 
   Are there any other charges for services rendered applied to imports or exports?  
Please list them, e.g., a customs user fee?   
Answer: 
 
Liberia applies customs user fees imported and expo rted goods, as well as goods in transit. For 
imports, the Liberia Revenue Code of 2000, as Amended in 2011, provides that the customs user fee should not exceed 1.5% of the CIF value of th e imported goods. The Liberian Revenue Code of 
2000, as Amended in 2011 provides for duty free for exports of finished/processed goods from 
Liberia.  Regarding semi-processed goods, the Code levied a customs user fee (an administrative fee), not exceeding 1.25% of the FOB.  With resp ect to unprocessed and trans-shipment of export 
goods, the Code levies a customs user fee (an administrative fee), not exceeding 2.5% of FOB, 
and CIF, respectively. There are no other fees. 
 - Application of internal taxes to imports   
Question 37  
Paragraph 108 of the Draft Working Party Re port (WT/ACC/SPEC/LBR/4) states that 
"the Liberia Revenue Code of  2000, as Amended in 2011 (hereinafter: Revenue Code), 
provided for application of three types of internal taxes on imports. The Goods and 
Services Tax (GST) of 7% was levied on sa le of all goods and services in Liberia, 
domestic and imported.  There was a 10% lu xury tax on luxury automobiles and all 
items of jewelry, regardless of their origin."   Please describe in the WP report at what  point of sale these taxes are applied to 
imports and to domestic goods. 
 We note the inclusion of a VAT law in th e LAP.  When does Liberia intend to 
implement, and will this supplant the GST? 
Answer: 
 The GST and luxury tax were applied at import for imported goods and at ex-factory for 
domestic goods. 
 Liberia intends to implement the VAT which will supplant the GST in 2017. 
Question 38  
Paragraph 108 of the Draft Working Party Re port (WT/ACC/SPEC/LBR/4) also indicates 
that excise taxes are not equally applied to imported and domestic goods in all cases, 
and that "for most of the beverages and spirit s, imported ones had a higher excise duty 
than those that were locally produced."  Liberia has indicated that excise tax 
harmonization within ECOWAS may help reme dy this inconsistency with Article III of 
the GATT 1994. 
 Please indicate how Liberia intends to reme dy this WTO-inconsistent discrimination 
against imported goods.   
 Please indicate how the ECOWAS tax harm onization programme will help remove the 
element of discrimination from  Liberia's excise tax regime. 
Answer: 
 
 Liberia has begun removing the discrimination, as evidenced in Section 1120 of the Liberia 
Revenue Code of 2000, as Amended in 2011.  A study was conducted on how to align excise 
tax rates for all other imported and domestic products.  The draft law containing the modifications to the Liberia Revenue Code of 2000, as Amended in 2011, to modify the excise 
tax rates to make them non-discriminatory is being drafted and will be submitted to the WT/ACC/LBR/16 
 
- 24 - 
 
  Working Party Members before the next meeting of the Working Party. 
 As a Member of ECOWAS, Liberia has also welcomed efforts by ECOWAS to harmonize excise 
tax rates within the region. This would help remove the element of discrimination from Liberia's excise tax regime. All ECOWAS members,  except Liberia, are members of the WTO. 
As such ECOWAS harmonization will be in conformity with WTO rule thus removing any 
element of discrimination. The ECOWAS is working on harmonization of excise tax rates within the region based on Directive C/DIR.2/06/09 of 27 May 2009 "On the Harmonization of the 
ECOWAS Member States' Legislations on Excise Duties". Article 10.2 of the Directive states 
that the rate of taxation adopted by the ECOW AS member States should be identical for the 
excisable products, whether locally manufactured or imported.  This, in our view, would help remove the element of discrimination from Liberia's excise tax regime. Liberia moreover 
commits to ensuring that any tax harmonization programme it initiates, it would ensure that 
such programme is in conformity with the WTO principles. 
Question 39  
Paragraph 114 of the Draft Working Party Re port (WT/ACC/SPEC/LBR/4) states that 
"no excise tax was levied on raw materials for local manufacturer." 
What does that mean in terms of imports of raw materials? 
 
Answer: 
L o c a l  m a n u f a c t u r e r s  p a i d  e x c i s e  t a x  o n l y  o n  f i n i s h e d  p r o d u c t s  a t  e x - f a c t o r y  a n d  n o t  o n  r a w  materials (import or domestic). 
Question 40 
Paragraph 115 of the Draft Working Party Re port (WT/ACC/SPEC/LBR/4):   We would 
appreciate a specific reference to the existing discriminatory tariffs that need to be 
addressed to establish conformity with  Article III of the GATT 1994, as follows: 
 
"[The representative of Liberia confir med that from the date of Liberia's 
accession all laws, regulations and other me asures relating to internal taxes and 
charges levied on imports, including the excise taxes listed in Annex 13, would be 
in full conformity with its WTO obligat ions, including Article III of GATT 1994, 
and that it would implement such laws, regulations and other measures in full 
conformity with those obligations.  Th e Working Party took note of these 
commitments.]" 
Answer: 
 
We agree to the incorporation of the proposed commitment language to the revised Draft Working 
Party Report. 
 
- Quantitative import restrictions, incl uding prohibitions, quotas and licensing 
systems 
Question 41  
We take note of Liberia's replies to the ques tions related to monitoring of rice imports 
(paragraphs 132 to 137).  Does Liberia envi sage maintaining this authorisation system 
in the future? 
Answer: 
 
The Government intends to maintain the current authorization system for rice imports due to the 
reasons elaborated in paragraph 132 of the Draft Working Party Report (WT/ACC/SPEC/LBR/4)  
 WT/ACC/LBR/16 
 
- 25 - 
 
  Question 42  
Concerning light vehicles: 
 Please confirm the conditions under which Liberia prohibits the importation of light 
vehicles (including sedans, buses, pickup s, four wheel drive vehicles (jeeps) and 
light trucks). 
o Are vehicles more than twenty years old restricted? 
o Please clarify under what conditions im porters must by Liberian nationals. 
 
 Are light vehicles originally imported into Liberia as more lightly  used or new, i.e., 
that pass 20 years of age while in operatio n in Liberia, scrapped,  or are they still 
allowed to be driven?  If so, why does Liberia prohibit importation of similar 
foreign goods? 
 What plans does Liberia have to institute a method of dealing with old vehicles based 
on national treatment rather than import  prohibitions, and how long will achieving 
such plans take?  
Answer: 
 
 Used light vehicles older than ten years are restricted due to environmental and health 
reasons. There is an environmental tax for importing vehicles more than ten years old into Liberia.  
 There is no discrimination with regards to the importation of used or new vehicles. There is 
however a restriction with regards to the sale of used vehicles.  Only Liberians are permitted to 
sell used vehicles, as indicated in the Investment Code of 2010. 
 Liberia has in place an annual vehicle road-worthy inspection regime that seeks to ensure that 
vehicles imported into Liberia and used at age more than ten years conform to environmental 
safety. Liberia does not prohibit the importation of similar foreign goods but rather restrict its importation through the imposition of punitive tariff based on the age of the vehicle. 
Question 43  
 
Other prohibitions:  Please give short ex planations for the banning of imports of 
the following: 
 
 Shellfish (oysters and mussels) harvested in France; and, 
 3-wheeled motorcycles, 
Answer: 
 Shellfish was banned due to notification from a Member about toxic issue. It is no longer 
banned.  
 Liberia placed a restriction on 3-wheeled motorcycles because of safety concerns. 
Question 44  Paragraph 116 of the Draft Working Party Repo rt (WT/ACC/SPEC/LBR/4 ) states that the 
"importation of rice and cement into Libe ria was also subject to approval by the 
Government of Liberia." 
 How does an importer proceed to obtain government approval to import rice and 
cement?  What is the legal form of import permit used to enforce Liberia's monitoring 
practices vis-à-vis importation of rice and cement?   WT/ACC/LBR/16 
 
- 26 - 
 
   How many companies are officially design a t e d  b y  t h e  G o v e r n m e n t  o f  L i b e r i a  t o  
import cement and rice?  Doesn't this consti tute "special privileges" of one sort or 
another in trade? 
 Why must an importer have 10,000 metric tonnes of storage capacity?  This eliminates 
the possibility of direct importation by construction firms, building supply stores, 
supermarkets, and other smaller businesses, and forces them to source their imports 
through a favoured few approved middle men.  Why cannot importers have storage 
capacity equal to their needs as cons umers and small-scale distributors?  
Answer: 
 
We suggest the incorporation of the following text to the Draft Working Party Report:  
 
"The procedure for obtaining for an Approval for the Importation of Rice, Cement, Petroleum Products and Flour was as follows: 
 
1) The importer submitted a letter to the Minister for Commerce and Industry 
requesting permission to import rice into Liberia. The letter had to specify details 
about the quantity and quality/type of bulk commodity being imported, the 
exporting country, and a pro forma invoice; 
2) Upon receipt of the importer's application, the MoCI reviewed the request taking 
into consideration the available stock of rice at that point in time, the demand and 
supply conditions in the market, the IPDs already granted for rice importation, and 
makes a comparative assessment against other applications. Importation of sub-standard rice was strictly prohibited; 
3) The application was then considered by the Ministry's Division of Price Analysis and 
Marketing (PAMD) to analyze the cost variables submitted on the information from the pro forma invoice to establish the suggested price; and, 
4) The importer was then notified by letter from  the MoCI of the approval or refusal of 
the application, and any conditions attached to the approval. 
 
The importer had to follow the above procedures. The pre-inspection fee payable to BIVAC 
for rice was US$1 per metric tonnes. The importer only had to finalize the order with the 
supplier for the shipment of a bulk commodity when the procedural steps 1 – 4 described above in this paragraph had been completed.  There was no fee charged for the approval. 
Approval was granted within a week, once al l the requested documents were provided and 
the requirements are met." 
 The Ministry uses the Import Permit Declaration for monitoring rice.  Currently, there are 
seven (7) firms authorized to import rice.  The cement market was open to all importers; 
however, given that Liberia currently has a cement plant, only 1 importer is operating, with no restrictions on new entrants. 
 Construction firms and supermarkets are permi tted to import rice without meeting the 10,000 
metric tonnes of storage capacity requirement – a food security requirement - which only 
applies to "major importers". 
Question 45  
 
Please provide additional information as response to Question 15 of the Questions and Replies document (WT/ACC/LBR/14) and the information requested in the Questionnaire 
on Import Licensing Procedures (WT/ACC/ LBR/11).  Please address the following: 
  How do the Import Permit Declarations (I PD) required by Administrative Notice 
MCI/No.002/09/2010 relate to the WT O obligations of the SPS and TBT 
Agreements? WT/ACC/LBR/16 
 
- 27 - 
 
   How does Liberia intend to ensure that the requirements of the SPS and TBT 
Agreements are fulfilled withou t requiring an additional import licence for access to 
Liberia's market? 
 How/by what process is the determinatio n made that a book, magazine, picture, 
film, DVD, CD, tape, etc. are "obscene or indecent"?   
 What is the GATT 1994-consistent measure that the Import Permit Declaration is 
administering with respect to prescrip tion medicines and pharmaceuticals?  
Answer:  
 
 Import Permit Declarations contain products that are listed due to reasons, such as, 
consumables, health, and security. Since 1 October 2010, the IPD has been required only for a 
list of specified products and commodities.  The Government issued new regulations in 
subsequent years, and, on 12 June 2013, Administrative Notice MCI/No.008/05/2013 had been issued, further reducing the list to 17 ca tegories and an updated HS Code list for the 
specific products listed on the regulation. Plea se refer to the latest Administrative Notice 
MCI/No.008/05/2013/IMPORT and Annex 15 to the Draft Working Party Report.   
 Liberia is drafting SPS and TBT legislations to set the framework to ensure compliance with the 
WTO rules. The draft legislation will be submitted to the Working Party before its next meeting.  
 The determination is made based on language that is offensive to women and violates the 
protection of children.  The Ministry of Gend er and Child Development is always encouraging 
the public to dissuade from the use of abusive words on the radio and on branded products.  
 As indicated in the GATT 1994, Article XX, General Exceptions, the IPD, with respect to 
prescription medicines and pharmaceuticals, is administered to "protect human, animal, or plant life or health".  
Question 46  
The Questionnaire on Import Licensing Proc edures (WT/ACC/LBR/11) states that, "The 
Revenue Code – Title 36- Liberia Code of La ws Revised of 2000 and the Administrative 
Notices MCI/No.008/05/2013/IMPORT & MCI/No.006/06/2012/EXPORT govern trade 
in Liberia."   Are the products listed in the Administrative  Notices the ones that currently require 
an Import Permit Declaration (IPD) issued  by the MOCI and a similar permit for 
exports? 
 Are these the products and commodities subject to non-automatic licensing by the 
"various public ministries and agencies" listed in the questionnaire (see below)? 
Answer:  
  
 Yes, the products listed in the Administrative Notices are the ones that currently require an 
Import Permit Declaration (IPD) issued by the MOCI.  Those products in the Administrative Notices (for export) are the ones that currently require Export Permit Declaration (EPD) issued 
by the MOCI. 
 All products subject to approval by other ministries/agencies, except refrigerants, are listed on 
the IPD Administrative Notice.  WT/ACC/LBR/16 
 
- 28 - 
 
  Question 47  
Concerning the Import Permit Declaration: 
  What is the relationship of the products  in Administrative Notice MCI 002/09/2010, 
which also lists "Specific Products and Co mmodities IPD Applies To" submitted in 
LBR/5, to those listed in Administrative  Notices MCI/No.008/05/2013/IMPORT?   
 Please clarify that imported goods not listed in Administrative Notice 
MCI/No. 002/09/2010 no longer need an Impo rt Permit Declaration for importation. 
 Does the importer first secure the non-automatic licence, THEN the IPD? 
 Are any goods not listed in the Administrative Notice (and therefore not needing 
an IPD) subject to other permissions, e.g., from "various public ministries 
and agencies?" 
Answer:  
 
 Administrative Notices MCI/No.008/05/2013/-IMPORT is an update of Administrative Notice 
MCI 002/09/2010, which also lists "Specific Products and Commodities IPD Applies To". 
 The Administrative Notice MCI/No. 002/09/2010 is not being used.  Administrative Notice 
MCI/No.008/05/2013/IMPORT is being used for products requiring IPDs.  If imported goods are 
not listed in Administrative Notice MCI/No.008/05/2013/IMPORT, then the Import Permit Declaration for importation is not required. 
 In general, the importer secures the IPD automatically. However, for the case that the 
importer must meet SPS and TBT measures, then , the importer has to secure the approval 
from a single ministry/agency, and later fill in the IPD form to complete the importation requirement.   
 Only refrigerants, which though not listed in the Administrative Notice (and therefore not 
needing an IPD), are subject to permission from the Environmental Protection Agency.  
Question 48  
The Questionnaire on Import Licensing Procedures (WT/ACC/LBR/11) states that, 
"licensing procedures at various public mini stries and agencies" also are enforced.  The 
ministries and agencies that have a mandator y certification/permit process in place for 
import and export are:   
 Environmental Protection Agency (refrigera nts, toxic waste, chemicals, etc.);  
 Ministry of Agriculture (SPS certificate for food exported out of Liberia, etc.);  
 Liberia Petroleum Refining Corporat ion (petroleum products, etc.);  
 Liberia Produce Marketing Corpor ation (cocoa, coffee, etc.);  
 Forestry Development Authority (logs, etc.);  
 Ministry of Defense (military items); 
 Ministry of Lands, Mines and En ergy (scrap, diamond, etc.). 
 Ministry of Justice (explosives, etc.). 
  Is this list exhaustive?   
 Are all the ministries/agencies listed part of the Liberian Government? 
 What is the legal authority that allows the listed entities to require additional 
import/export permits, i.e., please  cite the laws and regulations. WT/ACC/LBR/16 
 
- 29 - 
 
  Answer: 
 
 Yes, the list is exhaustive.  
 Yes, all the ministries/agencies listed are part of the Liberian Government. 
 The legal authority that allows the listed entities to require additional import/export permits 
can be found in the legislations creating these entities.  The provisions are as below: 
o Environmental Protection Agency – Section 43 (Environmental Protection 
Standards, Guidelines and Procedures) of An Act Creating the Environment 
Protection Agency of the Republic of Liberia; 
o Liberia Petroleum Refining Corporation - An Act Adopting the New Petroleum Law 
of The Republic of Liberia - Chapter VIII, Section 8.3; 
o Liberia Produce Marketing Corporation is defunct; 
o Forestry Development Authority - Liberia forestry reform law – Section 13.1 a,b 
and c; 13.7; 13.8; and Section 18.7; 
o Ministry of Defense - National Defence Act - Chapter 11. Firearms Traffic Act 180. 
§ 242. Importation of firearms subject to permit. 
o Ministry of Lands, Mines and Energy - Mineral and Mining Act – Chapter 15 and 
Chapter 16 Section 16.2 
o The Ministry of justice only needs to be  informed when explosives are entering 
Liberia via land borders. 
 
Question 49  
 The Questionnaire on Import Licensing Proc edures (WT/ACC/LBR/11) states that the 
"Foreign Trade Law . . . , when finalized, wo uld provide the legal framework for Liberia's 
licensing regime."  
 Will this legal framework cover the ministeria l/agency permits as well, or just the 
IDP issued by the MOCI? 
Answer: 
 
 Yes, the legal framework of the Foreign Trade Law sets the basic principles for the licensing 
regime for the Government of Liberia.  The Mi nistry of Commerce and Industry is responsible 
to set the broader framework.  Each Ministry and Agency will have their own procedures for 
their permits.  
Question 50  The Questionnaire states that "non-automatic  licenses are processed within 48 hours," 
but, it is later stated that "if the product is subject to a non-automatic licence regime, 
the procedures require that the licence be  approved within a maximum of 28 days." 
 Is "processing" different from "appro val" for non-automatic licenses?   
 Please clarify the length of the period of time from the date of application to the 
ministry/agency allowed for granting a non-automatic licence. 
Answer: 
 
 There is no difference between "processing" and "approval".  The confusion in the text is noted 
and should be corrected.  
 The non-automatic licenses are processed within 48 hours.  WT/ACC/LBR/16 
 
- 30 - 
 
  Question 51  
The Questionnaire states that "Applicants for non-automatic import licenses follow 
sectoral guidelines/checklists.  These ch ecklists are available to the public." 
 Please provide the Working Party with copies of the checklists used by the 
ministries/agencies listed above. 
Answer: 
 
 This checklist will be submitted to Working Party Members before the next Working Party 
Meeting.   
- Customs valuation Question 52  
 Section 1612 of the draft Libe rian Customs Code, as amended, lists the remaining five 
methods of determining the customs value of  imported merchandise whenever it cannot 
be determined under section 1611 (transaction value).  However, the Code does not 
further describe how these methods are to be applied.   
  The Code should specify how these methods of valuation are applied as provided in 
the WTO Customs Valuation Agreement (CVA),  i.e., Article 2 (transaction value of 
identical merchandise), Article 3 (transac tion value of similar goods), Article 5 
(deductive value), Article 6 (computed value) , and Article 7 (the residual method).  
 For the legal implementation of the CVA, it will not be sufficient to list only the 
various methods of appraisement without fu rther detail reflecting the requirements 
of CVA.  The above-mentioned Articles of the CVA have to be fully implemented in 
their entirety.  
 Will this text be included in regulations, or  will the draft Customs Code be elaborated 
prior to enactment?  
Answer: 
 
 Section 1610 of the Draft Customs Code clearly states that, "For the purposes of applying the 
Customs Tariff and non-tariff measures prescribed by the customs laws, the customs value of imported goods shall be determined in accordance with Section 1611 through Section 1616, 
and the customs value of exported goods shall be determined in accordance with Section 
1617". The detail of how the methods are applied are described Sections 1613 to 1616 of the 
Draft Customs Code.   
 The application and other details of Customs valuation as required in the CVA, including the 
Interpretative Notes contained in Annex 1 to the CVA, and Article VII of the GATT 1994 will be reflected in the draft Customs Code. The modified draft Customs Code will be submitted to 
Working Party Members for their review. 
Question 53  
 
The Customs Code (or follow-on regulations) should also provide for: 
 
 the additions to the price actually paid or payable for imported merchandise as 
provided in Article 8 of the CVA; and,  
 the protection of confidential information provided to the Customs authorities for the 
purposes of customs valuation (Article 10 of the CVA). 
 
 Please confirm that this will be done in regulation or legal amendment of the Law. WT/ACC/LBR/16 
 
- 31 - 
 
  Answer: 
 
 We confirm that the Draft Customs Code will be amended to fully reflect Articles 8 and 10 of 
the CVA and Article VII of the GATT 1994. The mo dified draft Customs Co de will be submitted 
to Working Party Members for their review. 
Question 54  
 
Article 14 of the CVA provides that the note s at Annex I to CVA (Interpretative Notes) 
form an integral part of the CVA and the articl es of the CVA are to be read and applied in 
conjunction with their respective notes.   
 
 As such, either the Code or implementing regulations should include the 
Interpretative Notes. 
 Where will Liberia include the CVA Interp retative Notes in its legal regime?   
Answer: 
 
 The Draft Customs Code (Code) will reference th e CVA Interpretative Notes as a guide for the 
interpretation, understanding and implementation of Customs Value. The Code will have as 
Annex the Interpretative Notes. The modified dr aft Customs Code will be submitted to Working 
Party Members for their review. 
Question 55 
Paragraph 148 of the Draft Working Party Report (WT/ACC/SPEC/LBR/4):  Please 
elaborate the commitment in this paragraph to include the additional information on the content of Article 2(h) and Annex II of the WTO Agreement on Rules of Origin:  
"The representative of Liberia stated that, fr om the date of Liberia's accession, its laws 
and regulations for preferential and non-prefer ential rules of origin would comply fully 
with the WTO Agreement on Rules of Origin.  He further confirmed that Liberia's rules of 
origin would be established in law and notified to the WTO Secretariat and the 
Committee on Rules of Origin by the time of accession.  The requirements of Article 2(h) 
and Annex II, Paragraph 3(d) of the Agreement,  that assessments of origin be issued no 
later than 150 days after the request from the exporter, importer, or any person, would 
be fully implemented upon accession.  He also  stated that, upon accession, the Customs 
Authorities would provide for an assessment of the origin of the import upon the request of an exporter, importer or any person with a justifiable cause.  Any request for such an 
assessment would be accepted even before trade in the goods concerned began.  Any 
such assessment would be binding for three years.  The Working Party took note of 
these commitments." 
Answer: 
 
We agree with the inclusion of the proposed commitment language to the revised Draft Working 
Party Report. 
 - Rules of origin 
Question 56  
 Section 1238 of the Customs Code provides for the issuance of prospective binding 
decisions on rules of origin.  Article 3(f) of  the Agreement on Rule s of Origin requires 
that assessments of origin be issued no la ter than 150 days after the request from the 
exporter, importer, or any person.  This provision does not seem to be in the draft 
Customs Code.  
 Please indicate how Liberia will prov ide, legally, for this provision. WT/ACC/LBR/16 
 
- 32 - 
 
   When will binding rulings be issued?  Will su ch rulings be published? Will the rulings 
reviewable by judicial, arbitral or ad ministrative tribunals or procedures, 
independent of the authority issuing th e determination, which can affect the 
modification or reversal of the determination?   
Answer: 
We suggest the incorporation of the following text to the Draft Working Party Report: 
"In response to a specific question from a Member on the issuance of prospective binding 
decisions on rules of origin, the representative of Liberia informed that Section 1239 of the 
draft Customs Code required the issuance of a binding ruling within 60 days from the date 
of request for such ruling. The ruling would be communicated directly to the requesting 
party and all customs staff and published on the websites of the Liberia Revenue Authority 
(www.lra.gov.lr) and the Liberia Chamber of Commerce (www.lcclr.org) . Section 1239 also 
provided for the right of appeal to an independent body (Board of Tax Appeal) for administrative review and competent courts for judicial review and determination." 
Question 57  
Where is the guarantee of confidential inform ation related to Rules of Origin protected 
as required by Article 3(i) of the WTO Agreement on Rules of Origin?  
Answer: 
We inform that neither the Liberia Revenue Code of 2000, as Amended in 2011, nor the draft 
Customs Code provided a guarantee of confidential information specifically for the purposes of rules of origin. The Draft Customs Code would be amended to include the confidentiality clause in 
line with Article 3(i) of Agreement on Rules of Origin. Liberia will also adhere to the ECOWAS 
Regulation on Rules of Origin, to conform to Article 3(i) of the Agreement on Rules of Origin. 
- Other customs formalities 
Question 58  
 
The response to question 32 of the Ques tions and Replies document (WT/ACC/LBR/4) 
states that Liberia intends "to expand ASYC UDA to other customs ports in Liberia.  A 
contract has been signed that will implem ent ASYCUDA World at all Customs ports by 
the end of 2013." 
 What is the status of ASYCUDA expans ion in Liberia at the present time?  
Answer: 
 
 Liberia had rolled out ASYCUDA to twelve (12) of its seventeen Customs ports of entry. The 
rollout was brought to a halt due to the Ebola outbreak and would resume when the health 
crisis has ended. 
- Preshipment inspection Question 59  
Will use of Liberia's Customs Code be mandat ory for its PSI firms valuing imports and 
exports?  If so, when?  WT/ACC/LBR/16 
 
- 33 - 
 
  Answer: 
The Customs Code is the legislation that would provide guidance and governance to all Customs 
procedures and formalities. Any institution implementing any function of Customs that would be o u t s o u r c e d  t o  i t  w o u l d  h a v e  t o  d o  s o  i n  l i n e  w i t h  t h e  C u s t o m s  C o d e  o n c e  i n  f o r c e .  T h e  d r a f t  
Customs Code was now with the Legislature awaiting  enactment.  The current PSI agreement is in 
conformity with the Revenue Code and will be in conformity with the Draft Customs Code when it 
is enacted. 
Question 60  
 
The response to question 28 of the Ques tions and Replies document (WT/ACC/LBR/4) 
states that "Pre-Shipment Inspection (PSI) fees were re-published in local newspapers 
as a reminder to the public by the Ministry of Finance in 2012 and are charged at 1.2 per 
cent of f.o.b. (with a US$190 mi nimum charge for imports)." 
  Is there a maximum fee?  If not, how ca n the PSI import fee be considered to 
approximate the cost of the inspecti on and assessment services rendered? 
 How long does Liberia intend to use PSI firms to conduct its customs activities? 
Answer: 
 
 We acknowledge that the current PSI inspection  fees are not approximate to the cost of 
inspection and assessment services rendered, thus making them non-compliant with the WTO rules. The current PSI agreement expires in July 2015. Any new PSI agreement will consider 
cost of services rendered to include a maximum f ee to ensure it in conformity with WTO.  The 
new agreement will be notified to the Working Party. 
 Liberia has considered addressing the constraints of both human and institutional capacity in 
order to conduct customs activities. That programme has been further impacted by the 
economic consequences from the recent health challenge. Hence, the use of PSI will continue until customs capacity is built.  
Question 61  
The response to question 17 of the Questi ons and Replies document (WT/ACC/LBR/14) 
states that BIVAC's contract for PSI services expires in July 2015 and that if Liberia extends the current agreement or  enters into another agreement, it "will ensure that it 
is in full compliance with the pre-ship ment inspection provision in GATT 1994." 
  How will Liberia ensure that BIVAC or anothe r such firm employ only WTO-consistent 
methods of inspection, classification, valuat ion, and assessment (e.g., in accordance 
with the GATT 1994 and the WTO Agreements on  PSI, Customs Valuation, TBT, SPS, 
and import licensing procedures)?  
Answer: 
 
As part of any tender document, Liberia will insert provisions that require PSI services to be in full 
compliance with the WTO-consistent methods of inspection, classification, valuation, and 
assessment (e.g., in accordance with the GATT 1994 and the WTO Agreements on PSI, Customs 
Valuation, TBT, SPS, and import licensing procedures). The new agreement, once signed in mid-July, will be provided to the Working Party Members.  
 
Question 62  
 
The response to question 29 of the Ques tions and Replies document (WT/ACC/LBR/4) 
states that "BIVAC maintains price databa ses in its offices around the world which 
enable it to undertake price compari sons in the Clean Report of Finding." 
 WT/ACC/LBR/16 
 
- 34 - 
 
   Please elaborate on how the price databa ses are used in the context of customs 
valuation and the presumptive use of transaction value and the four other WTO-consistent methods of valuation? 
 W e  s e e k  t o  c l a r i f y  t h a t  P S I  d a t a  b a s e s  m u s t  a l w a y s  b e  p o i n t s  o f  r e f e r e n c e ,  n o t  a  
price or value, and that the five forms of valuation (starting with transaction value) 
called for in the Agreement are used by the PSI firms in establishing customs valuation.    
Answer: 
 Liberia is currently using the Brussels Definition of Value (BDV), which refers to the normal 
price or market value as enshrined in Section 1705, Chapter 7 of the Liberia Revenue Code of 2000, as Amended 2011.  Therefore neither Customs nor BIVAC is currently using the WTO 
valuation method.  Cognizant of this non-compliance to the WTO rule on valuation, the draft 
Customs code provides for the use of valuation based on CVA and Article VII of the GATT 1994.  Therefore, when the code is enacted, BIVAC or any other third party company as well 
as Customs shall use only the WTO GATT Valuation methods. 
 The price database used by the PSI Company is for reference point in the context of the 
current valuation method used by Liberia (BDV). When Liberia begins the implementation of 
the GATT with the enactment of the Customs Co de, the database will also serve only for 
reference point and not a price or value.  
- Anti-dumping, countervailing duties, safeguard regimes 
Question 63  
 
Paragraph 177 of the Draft Working Party Re port (WT/ACC/SPEC/LBR/4) states that 
Liberia would be bound by ECOWAS' trade re medy legislation, including anti-dumping, 
anti-subsidy and safeguard legislation im plement when it implemented the ECOWAS 
Common External Tariffs (CET), and that the ECOWAS trade remedy legislation would be 
notified to the WTO Secretariat by ECOWAS along with the remaining provisions of the 
Common External Tariff of the ECOWAS (CET).  
  Please provide copies of ECOWAS trad e remedy requirements for WP review. 
Answer: 
 
The copies of ECOWAS trade remedy requirements  w i l l  b e  p r o v i d e d  t o  t h e  W o r k i n g  P a r t y  f o r  
review. 
 
Question 64   
Paragraph 178:  We suggest a commi tment, along the following lines: 
 
" x x .    T h e  r e p r e s e n t a t i v e  o f  L i b e r i a  c o n f irmed that Liberia would apply safeguard, 
anti-dumping, or countervailing duty measur es only after notifying and implementing 
laws in conformity with the provisions  of WTO Agreements on Safeguards, the 
Implementation of Article VI of the GATT, and on Subsidies and Countervailing Measures, and that after accession Liberia would apply any such measures only in 
conformity with the relevant WTO provisions .  The Working Party took note of these 
commitments."   
Answer: 
 
We agree to the suggested commitment. The commitment language is already contained in paragraph 183 of the Draft Working Party Report (WT/ACC/SPEC/LBR/4).  WT/ACC/LBR/16 
 
- 35 - 
 
  B. EXPORT REGULATIONS 
- Customs tariffs, fees and charges for serv ices rendered, application of internal 
taxes to exports  
Question 65  
Please confirm if there are any tariffs, fees, or charges on exports other than: 
  PSI fees of 1.4% for exports, 0.7% for rubber exports and US$1 and US$2 for rice 
and petroleum; and 
 fees and charges collected by APM Term inals (Freeport of Monrovia) and the 
National Port Authority (NPA) (port of Buchanan). 
Answer:  
 We confirm that there are no other export fees  or tariff on exports of finished products. 
However, there are 1.25% and 2.5% charge s on Semi-process and unprocessed products, 
respectively (the Customs User Fee), as reflected in paragraph 184 of the Draft Working Party 
Report (WT/ACC/SPEC/LBR/4).  
- Export restrictions 
Question 66  
Paragraph 188 of the Draft Working Party Re port (WT/ACC/SPEC/LBR/4) states that 
"Liberia considered the Export Permit Declar ation (EPD) as a non-automatic licence". . . 
and that an "inspection report from Société Générale de Surveillance SA (SGS) was 
needed to export logs, even though log was not on the EPD list." 
 P l e a s e  d e s c r i b e  i n  w h a t  w a y  E P D s  a r e  n o t granted automatically.  Please give 
reasons for the restriction. 
 Why are logs not on the EPD list?   
Answer: 
 
The Government of Liberia has only four commodities on the EPD list. The restrictions are for 
several reasons, as seen below:  
Commodity Reason for restriction 
Rice  Food security and to ensure that a three-month supply is always available in 
the country 
Cement Price stability and reconstruction  
Petroleum Products To ensure that at least a one month supply is available at all times 
Pharmaceuticals To ensure that there are medicines for the hospitals  
  
Additionally, EPDs are for informational and statistical purposes. They are meant for the purpose of 
monitoring the level of trade.  
 
 Logs are not on the EPD list.  The products on the EPD list are subject to review overtime, as 
mentioned in the draft Foreign Trade Law, Part VI, Section 17, Licensing Requirements.  WT/ACC/LBR/16 
 
- 36 - 
 
  - Export subsidies 
Question 67  
Paragraph 192 of the Draft Working Party Re port (WT/ACC/SPEC/LBR/4) states that 
Liberia did not have export financing, subs idy or promotion policies in place" or any 
export performance requirements.  However, the Revenue Code of 2000, as Amended in 
2011, provides tariff preferences for the export  of fish and manufactures as investment 
preferences. 
 This also acts as a prohibited subsidy. 
 When does Liberia foresee the ability to br ing these practices into conformity with 
WTO provisions?   
Answer: 
 
As documented in Chapter 1, Subchapter A, Section 16 (On Special Investment Incentives) of the 
Liberia Revenue Code of 2000, as Amended in 2011, Liberia provides tariff preferences for the 
export of fish and manufactures as investment pr eferences. Liberia does not have other export 
financing, subsidy or promotion policies in place.    
Liberia will be administering its subsidy progra mmes, if any, in full conformity with the 
WTO Agreement on Subsidies and Countervailing Measures, including Article 27.2, from 1 November 2019. 
 
Question 68  
Liberia’s subsidy commitment could productively  be edited by adding (b) after 3.1, to 
make it consistent with the reference to Article 27.2 in the first sentence: 
 
"[The representative of Liberia confirmed that Liberia would administer its subsidy 
programmes, if any, in full conformity with the WTO Agreement on Subsidies and 
Countervailing Measures, including Article 27. 2, from the date of accession.  The 
representative of Liberia further confirme d that incentives that had been granted 
to firms and individuals authorized by these laws and programmes prior to the 
date of accession that constituted a proh ibited subsidy, within the meaning of 
Article 3.1(b) of the Agreement on Su bsidies and Countervailing Measures, would 
be withdrawn by the date of accession.  All necessary information on subsidy 
programmes would be notified to the Committee on Subsidies and Countervailing 
Measures in accordance with Article 25 of the Agreement on Subsidies and Countervailing Measures upon entry into forc e of Liberia's Protocol of Accession.  
Liberia also would provide explanatory info rmation in its subsequent notifications 
under Article 25 to enable other Members to confirm that such programmes are 
being progressively eliminated.  The Working Party took note of these 
commitments.]" 
 
Answer: 
 
We agree to the suggested commitment language. WT/ACC/LBR/16 
 
- 37 - 
 
  Question 69  
Paragraph 196 of the Draft Working Party Repo rt (WT/ACC/SPEC/LBR/4):  As an LDC, 
Liberia is not subject to the provision of the WTO SCM Agreement prohibiting subsidies 
based on export promotion or  requirements.  Under these circumstances, we suggest 
that the commitments in paragraphs 196 and 201 be switched, i.e. the commitment in 
paragraph 196 be moved to paragraph 201, and the commitment in paragraph 201 be moved to paragraph 196. 
Answer: 
We agree to the suggested commitment language, as reflected in Question 68. 
C. INTERNAL POLICIES AFFECT ING FOREIGN TRADE IN GOODS 
- Industrial policy, including subsidies 
Question 70  
Paragraph 199 of the Draft Working Party Re port (WT/ACC/SPEC/LBR/4) refers to the 
provisions relating to local content requir ement in Section 16 on special investment 
incentives, and records Members' questions on  bringing them into conformity with WTO 
provisions.   Liberia stated that it "was cu rrently analysing the legal discrepancies in the 
Liberia Revenue Code of 2000, as Amended in 2011 in order to have a full compliance 
with the WTO Agreement on Subsid ies and Countervailing Measures." 
-  Has this analysis been completed?  What is Liberia's timeline for correcting 
its legislation? 
 
Answer: 
 
 We are currently analyzing the legal discrepancies in the Liberia Revenue Code of 2000, as 
Amended in 2011 in order to have a full compliance with the WTO Agreement on Subsidies and Countervailing Measures. 
 From 1 November 2019 Liberia will administer all of its subsidy programmes in full conformity 
with the WTO Agreement on Subsidies and Countervailing Measures, including Article 27.2 thereof.  Upon accession, Liberia will provide a subsidy notification, in accordance with Article 25 of the Agreement, to the WTO Committee on Subsidies and 
Countervailing Measures.  
Question 71  Paragraph 201 of the Draft Working Party Re port (WT/ACC/SPEC/LBR/4):  If Liberia 
expects to have transitional arrangements fo r its prohibited subsidies, we would like to 
have that transition recorded in the WP report, i.e., to expire on a date certain.  We also 
request that Liberia provide its Notification on subsidies as soon as possible, and prior 
to the next Working Party meeting.  
Answer: 
We suggest the incorporation of the following co mmitment language to the revised Draft Working 
Party Report: 
"The representative of Liberia confirmed that from 1 November 2019 Liberia would administer all 
of its subsidy programmes in full conformity with the WTO Agreement on Subsidies and 
Countervailing Measures, including Article 27.2 ther eof.  He also confirmed that, upon accession, 
Liberia would provide a subsidy notification, in acco rdance with Article 25 of the Agreement, to the 
WTO Committee on Subsidies and Countervailing Measures.  The Working Party took note of these commitments." WT/ACC/LBR/16 
 
- 38 - 
 
  - Technical barriers to trade, standards and certification 
Question 72  
Concerning the establishment of Liberia's enquiry point for TBT:  Annex 5 of the 
Memorandum on the Foreign Trade Regime of Liberia (WT/ACC/LBR/3) states that 
"there are two agencies or o ffices that have a trade-rela ted role in ensuring that 
technical/safety regulations are enforced at  the border... The Environmental Protection 
Agency oversees the import and export of banned or controlled chemical or hazardous 
substances and guards against trade in endangered species." 
The Executive Director 
Environmental Protection Agency of Liberia 
4th Street, Tubman Boulevard, Sinkor 
P.O. Box 4024 1000 Monrovia 
Republic of Liberia 
Web: www.epa.gov.lr  
 
 Has Liberia considered using this office as the basis for development of the national 
enquiry point for TBT?   
Answer: 
 
No, the EPA will not be the designated office for the TBT Enquiry Point.  The Ministry of Commerce 
and Industry is being considered for the TBT Enquiry Point.  
Question 73  
Paragraph 212 of the Draft Working Party Report (WT/ACC/SPEC/LBR/4):  Please 
elaborate the commitment in this paragraph to include commitments on standstill and non-discrimination, i.e., to parallel those in cluded in the commitment in paragraph 231 
on SPS, as follows:  
"212.   [The representative of Liberi a stated confirmed that Liberia would 
progressively implement the WTO Agreemen t on Technical Barriers to Trade in 
accordance with the action plan set-out Error! Reference source not found. .   He 
further confirmed that during this period  existing measures would be applied on 
a non-discriminatory basis, i.e., prov iding for national treatment and MFN 
treatment to all imports.   Measures in place at the time of accession and already 
consistent with the provisions of the WTO Agreement on Technical Barriers to 
Trade would not be subject to transition.  Liberia would ensure that any changes 
made in its laws, regulations and practice  during the transition period would not 
result in a lesser degree of consiste ncy with the provisions of the WTO 
Agreement on Technical Barriers to Trade th an existed at the date of accession.  
Full implementation of the WTO Agreemen t on Technical Barriers to Trade would 
start from 1 August 2017 without recourse to any further transitional period.  
The Working Party took note of this commitment.]" 
Answer: 
Liberia agrees the inclusion of the suggested commitment language in the revised Draft Working 
Party Report. WT/ACC/LBR/16 
 
- 39 - 
 
  - Sanitary and phytosanitary measures 
Question 74  Paragraphs 231 and 233 of the Draft Workin g Party Report (WT/ACC/SPEC/LBR/4):  
Please consolidate the commitments in these paragraphs, as follows: 
231. [The representative of Liberia conf irmed that Liberia would progressively 
implement the WTO Agreement on the Agreement on the Application of Sanitary 
and Phytosanitary Measures in accordance with the action plan set-out Table 1. 
He further confirmed that during this peri od, existing measures would be applied 
on a non-discriminatory basis, i.e., pr oviding for national treatment and MFN 
treatment to all imports.  Measures in pl ace at the time of accession and already 
consistent with the provisions of the WTO Agreement on the Application 
of Sanitary and Phytosanitary Measures, would not be subject to transition.  
Liberia would ensure that any changes made  in its laws, regulations and practice 
during the transition period would not result in a lesser degree of consistency 
with the provisions of the WTO Agreemen t on the Application of Sanitary and 
Phytosanitary Measures, than existed at the date of accession.  Full 
implementation of the WTO Agreement on  the Agreement on the Application of 
Sanitary and Phytosanitary Measures wo uld start from 1 August 2017 without 
recourse to any further transitional period.  He further confirmed that Liberia 
would consult with Members upon reques t if they deemed that any measures 
applied during the transition period affe cted their trade negatively.  The Working 
Party took note of these commitments.] 
Answer: 
Liberia agrees the inclusion of the suggested commitment language in the revised Draft Working 
Party Report.  
Question 75  
The Checklist of Illustrative Sanitary and Phytosanitary Issues for consideration in 
Accessions (WT/ACC/LBR/7/ Rev.1) states that the following  legislation is being drafted 
or enacted to implement Liberia's SPS regime: 
 Revised Animal Disease Law  
 Draft Livestock Identification and Traceability Act  
 Draft Animal specification Quarantine Act 
 Draft revised Plant and Animal Quaran tine Act and implementing rules and 
regulations 
 Draft Plant Quarantine Law and impl ementing rules and regulations  
 Fish Product Inspection Manual 
 Fishery Document 
 Food and Agriculture Policy and Strategy 
 National Livestock Policy 
 Agro Chemical Environmental Protection Act 
 Document on the organization and operatio n of the National Standard Laboratory  
 
 Please explain the difference/relationship of the Animal Specification Quarantine 
Act, the new Plant and Animal Quarantine Act, and the Plant Quarantine Law, and 
any implementing regulations? 
 Are the Plant and Animal Quarantine Act and other parts of the Agricultural Law 
repealed?  Does the WP have a copy of the Agriculture Law?  When was the Agriculture Law enacted?  What parts of it are still in force, and for how long? WT/ACC/LBR/16 
 
- 40 - 
 
   Can Liberia provide drafts of the liste d Acts, Laws, Policies, and Documents 
(Food and Agriculture Policy and Strategy al ready provided in the Legislation Notice 
(WT/ACC/LBR/5)? 
 Is this an exhaustive list of legislation in tended to bring Liberia into conformity with 
the WTO Agreement on SPS?  Would Liberia update its Legislative Action Plan to 
include these and any other relevant items?   
Answer: 
 
Currently, Title 3 of the Liberian Code of Laws  Revised ("Agriculture Law") of 1966 (Chapter 1 
"Plant and Animal Quarantine", Chapter 2 "The Na tional Livestock Artificial Insemination Act"), 
Title 14 of the Liberian Code of Laws Revised ("General Business Law"), Title 33 of the Liberian 
Code of Laws Revised ("Public Health Law"), the Act Adopting the Environment Protection and 
Management Law of Liberia of 2003 and the Act cr eating the Forestry Development Authority of 
1976 provide the legislative basis for the protection of human, animal and plant life and health.  In 
accordance with Chapter 1.2 of Title 3 of the Libe rian Code of Laws Revised ("Agriculture Law"), 
the existing legislation regulates import and export of animals and plants, specifically, to: (i) prevent entry into Liberia of injurious plant an d animal pests and diseases existing in foreign 
countries; (ii) prevent the spread of such pests and diseases should they become established in 
Liberia; (iii) conserve dwindling species; and, (iv) protect the food supplies of Liberia. The rest of the laws stipulated by a Member are non-existent.   
The legislative acts will be submitted to the Working Party before its next meeting. 
 Question 76  
The Checklist of Illustrative Sanitary and Phytosanitary Issues for Consideration in 
Accessions (WT/ACC/LBR/7/Rev. 1) states that "Liberia is a member of the Codex 
Alimentarius Commission and the International Plant Protection Convention (IPPC) and 
therefore follows international standards." 
 Please elaborate as to how Liberia impl ements the Codex and the IPPC.  Are the 
requirements of these organizations currently  part of Liberia's law or regulation?   
Answer: 
 
 Liberia uses the labelling requirements of Co dex Alimentarius.  The requirements of Codex 
Alimentarius are captured in the General Business Law. 
 IPPC requirements are captured under the Agriculture Law.  
Question 77  The Checklist of Illustrative Sanitary and Phytosanitary Issues for Consideration in 
Accessions (WT/ACC/LBR/7/ Rev.1) states that, "Liberia... [has] control, inspection and 
approval procedures for the use of additives or tolerances for contaminants in foods, 
beverages or feedstuffs." 
 How are these "control, inspection, and approval procedures for the use of additives, 
or tolerances for contaminants" applied to  domestic and imported goods? How are 
they enforced in domestic and imported products? 
Answer: 
 
Liberia applies the control, inspection and approv al procedures equally to domestic and import 
goods through inspection at the manufacturing sites, borders, and ports.  
 WT/ACC/LBR/16 
 
- 41 - 
 
  The Ministry Health uses National Food Fortification Standards, Food Safety Guidelines and the 
Public Health Laws in our inspection and monito ring exercises for the following four products:  
 1. Flour  
2. Edible oil 
3. Sugar 
4. Salt  
 
With respect to all other products, the Codex Alimentriaus Standards in regulating the quality of foods on the market are applied.  
Procedures for inspection and certification of Imported Food are as follows: 
 1. Request from shipping lines the manifest  of food product brought in Country; 
2. Review documents, inspect products for quality. 
3. If it meet qualifies standards, certificate of clearance is issued. If disqualify, products 
confiscated and properly disposed of.  
 
Consignee bears the cost associated with the disposal and certification.  Procedures for inspection of locally produced Food include: inspection and monitoring the quality of 
food safety in line with National Food Safety Guidelines, Public Health Laws and National Food 
Fortification Standards.  
Question 78  
Concerning the establishment of Liberia's enquiry point for SPS:  Do any of the 
legislation listed in Question 73 esta blish Liberia's SPS enquiry point?  
 
Answer: 
 SPS enquiry point is captured in the draft SPS law.  The draft SPS law will be submitted to the 
Working Party before its next meeting. 
 Question 79  
Annex 5 of the Memorandum on the Foreign Trade Regime of Libe ria (WT/ACC/LBR/3) 
states that "there are two agencies or office s that have a trade-related role in ensuring 
that technical/safety regulations are en forced at the border... The Ministry of 
Agriculture deals with the import and expo rt of animal and plant life and enforces 
sanitary and phytosanitary regulations."    The Director  
National Quarantine and Environmental Services,  
Ministry of Agriculture  P.O. Box 10-9010 
19th Street Sinkor, 1000 Monrovia 10 
Republic of Liberia   
 Does this office have a website?  Has Li beria considered using this office as the 
basis for development of the national enquiry point for SPS? 
 
 W e  r e q u e s t  t o  b e  k e p t  i n f o r m e d  o f  future development and/or progress in 
implementing this critical/important  organ in agricultural trade.  
 Has Liberia has requested or plan to requ est technical assistance for establishing 
its Enquiry Point, and if so, from whom?  
 
Answer: 
 
SPS National Enquiry Point is within the Ministry of Agriculture.  The contact details of the National 
Enquiry Point are: WT/ACC/LBR/16 
 
- 42 - 
 
   
Address:  National Livestock Bureau; Ministry of Agriculture;  
Old LPRC Road; Somalia Drive, Gardnesville,  1000 Monrovia, 10 Liberia 
 
Email:  sps.liberia@moaliberia.org Website: www.moaliberia.org 
 
Tel:  + 231 886126704 
 
 Liberia will keep Members informed about developments regarding SPS.  
 Liberia needs technical assistance to fully operationalize its SPS regime.  
Question 80  
Tables 1 and 2 of the Draft Working Party Re port (WT/ACC/SPEC/LBR /4):  Could Liberia 
update the WP (and Tables 1 and 2) its pr ogress on meeting the deadlines contained in 
the tables?  
Answer: 
The legislative acts and regulations are being dr afted (including the draft TBT and SPS laws). 
The drafts will be submitted to the Working Party before its next meeting.  
- Trade-related investment measures 
Question 81  
We support the commitment to end use of TRIM s in Liberia's investment incentives by 
November 2019.  Answer: 
 In reference to the its investment incentives, Liberia commits to ending the use of TRIMS that are not in compliance with the WTO by November 2019.  
 
- Free zones, special economic areas 
Question 82  
We understand that Monrovia Industrial Park  (MIP) is land set aside for industrial 
development just outside Monrovia, and that in dustries that establish within this free 
zone area are entitled to waive import duties and corporate taxes.  In addition, the 
Customs Revenue Code (as amended) provides  for establishment of the Free Port of 
Monrovia in a designated part of Monrovia 's harbour, and that any goods, whether 
domestically produced or imported can be brought into the Free Port for purposes of 
being stored, exhibited, sold or subjected to  a process of packing, unpacking, sorting, 
blending, grading, cleaning, re pairing, marketing, assembly or manufacture and that the 
goods resulting from these process may be exported, shipped for use as stores or removed from the customs. 
 Are imports into the territory of the Fre e Port of Monrovia for processing or 
marketing charged tariffs, taxes, and fees? 
 Please describe the customs requirements (e .g., tariffs, taxes, fees) that are applied 
to goods that exit the MIP or the Free Port of Monrovia (a) for export abroad outside 
ECOWAS; (b) for export to another ECOWAS members, if that is different from (a); and (c) for consumption within the rest of Liberia. WT/ACC/LBR/16 
 
- 43 - 
 
   Please provide a copy of the Special Economic Zones Act of 2014?   
Answer: 
 
We suggest updating the Draft Working Party Report to include the following text:  
 
 "The representative also clarified that the Fr eeport of Monrovia was the biggest seaport in 
Liberia where more than 75% of Liberia's impo rts (including commercial imports) took place 
and was hosting the Free Zone and was not the same as the Free Zone.  Asked to describe the 
customs requirements (e.g., tariffs, taxes, fees) th at were applied to goods that exited the MIP 
or the Liberia Industrialized Free Zone: (i) for export abroad outside ECOWAS; (ii) for export 
to another ECOWAS members, if that was different from (i); and (iii) for consumption within 
the rest of Liberia, the representative of Liberi a clarified that both for the MIP, and the Free 
Zone, goods exported to countries outside of the ECOWAS enjoyed tax free regime unless such goods were not finished or processed goods.  Goods exported to ECOWAS countries enjoyed 
the same treatment until the implementation of  the ECOWAS Trade Liberalization Scheme 
(ETLS).  Further, for goods produced/processed fo r consumption within the territory of Liberia, 
taxes were paid as required in Schedule I of the Customs Tariff Schedule of Liberia, as 
described in paragraph [79] of this Report."  
 A draft copy of the SEZ Act will be submitted to the Working Party before its next meeting. 
Question 83  
Paragraph 243 of the Draft Working Party Report (WT/ACC/SPEC/LBR/4):  We seek 
additional assurances in the commitment for this section as follows: 
 
"[The representative of Liberia said that  free trade zones established under Title 30 
of Liberia Code of Law Revised ("Public Authorities Law") or any other legislation 
would be fully subject to the coverage of  the WTO Agreement and that Liberia would 
ensure enforcement of its WTO obligations in  those zones.  Firms registered in free 
trade zones (FTZs) would not be subject to export performance, trade balancing, or 
local content criteria requirements, in la w or in practice, except as otherwise 
provided for in Liberia's Protocol of A ccession to the WTO.  In addition, the 
representative of Liberia confirmed that fr om the date of accession goods imported 
into the FTZs and goods produced in any free trade zones or areas under tax and 
tariff provisions that exempt imports and imported inputs from tariffs and certain 
taxes would be subject to normal customs fo rmalities when entering the rest of the 
territory of Liberia, including the applicatio n of tariffs and taxes.  The Working Party 
took note of these commitments.]"  
Answer:  
We agree the inclusion of the suggested commitment language in the revised Draft Working 
Party Report.  
Question 84  
Paragraph 243 of the Draft Working Party Report (WT/ACC/SPEC/LBR/4):   We thank 
you for the commitment, and suggest elaboration to be more specific that the benefits of 
locating in the zones would not be continge nt upon export promotion of use of local 
inputs, as follows: 
 
243. [The representative of Liberia sa id confirmed that, from the date of 
accession, free zones established under Ti tle 30 of Liberia Code of Law Revised 
("Public Authorities Law") or any othe r legislation would be established, 
maintained and administered in fully co nformity with the provisions of the 
subject to the coverage of the WTO Agreement, including the WTO Agreement on 
Subsidies and Countervailing Measures  and the WTO Agreement on Trade-
Related Investment Measures,  and that Liberia would ensure enforcement of its 
WTO obligations in those zones.  He furthe r confirmed that the right of firms to WT/ACC/LBR/16 
 
- 44 - 
 
  register and operate in these zones would not be subject to export performance, 
trade balancing, or local content crit eria requirements.  In addition, the 
representative of Liberia confirmed th at from the date of accession goods 
produced in any free trade zones or ar eas under tax and tariff provisions that 
exempt imports and imported inputs fr om tariffs and certain taxes would be 
subject to normal customs formalities when  entering the rest of the territory of 
Liberia, including the application of tariffs and taxes.  The Working Party took 
note of these commitments.] 
 Answer: 
 
We agree the inclusion of the suggested commitment language in the revised Draft Working Party 
Report.  
Question 85  
Shouldn't Liberia's new FTZ Law be referenced  in the commitment, e.g., along with the 
Public Authorities Law?  
 
Answer: 
 As suggested by a Member in Question 82, we the proposed commitment language, to which we 
agree, contains a reference to "any other legislation", which includes the new FTZ Law.  
 - Transit 
Question 86  
Paragraph 248 of the Draft Working Party Re port (WT/ACC/SPEC/LBR/4) states that 
goods in transit through Liberia had to pay a le vy of 2.5% of the CIF value of goods.  The 
representative of Liberia confirmed that th e 2.5% of the CIF value of goods was an 
administrative fee as stipulated in  Section 5.b(5) of the Code.   
 The taxation of trade in transit for revenue purpose is prohibited by Article V of the 
GATT 1994.  Ad valorem  fees cannot be considered to be within the cost of services 
rendered.  Thus current practice is at o dds with the commitment in paragraph 250. 
 Please explain the rational for these char ges and how Liberia intends to bring them 
into conformity with WTO provisions and in what timeframe.  
Answer: 
 
The following text has been included in the WP report:  
 
 We confirm that the 2.5% of the CIF value of goods is an administrative fee as stipulated in 
Section 5.b(5) of the Code.  Concerning the fee for indirect trans-shipment for goods initially 
destined for Liberia, which the importer later decided to trans-ship (e.g. due to market 
conditions), the charge had previously been at a flat rate of US$500; however, it has been abolished.  
 From the date of accession, Liberia will apply any laws, regulations or other measures 
governing transit operations and would act in fu ll conformity with the provisions of the WTO 
Agreement, in particular Article V of the GATT 1994. 
Question 87  
We suggest the following commitment language  for the inclusion to the Draft Working 
Party Report:  
 WT/ACC/LBR/16 
 
- 45 - 
 
  "[The representative of Liberi a confirmed that, from the date  of accession, Liberia would 
apply any laws, regulations or other measur es governing transit operations and would 
act in full conformity with the provisions of the WTO Agreement, in particular Article V of the GATT 1994. In this regard, the curren t levy of 2.5% of the CIF value of goods 
charged on all trade in transi t would be eliminated and repl aced with an administrative 
fee consistent with the provisions of Arti cle VIII of the General Agreement on Tariffs 
and Trade 1994. The Working Party took note of these commitments.]" 
 
Answer: 
 We agree to the inclusion of the proposed commitment language to the revised Draft Working 
Party Report, with a transitional period for the elimination and replacement of the administrative 
fee by 1 August 2017: 
"[The representative of Liberia confirmed that, fr om the date of accession, Liberia would apply any 
laws, regulations or other measures governing transit operations and would act in full conformity 
with the provisions of the WTO Agreement, in part icular Article V of the GATT 1994. In this regard, 
the current levy of 2.5% of the CIF value of g oods charged on all trade in transit would be 
eliminated and replaced with an administrative fee consistent with the provisions of Article VIII of 
the General Agreement on Tariffs and Trade 1994,  by 1 August 2017. The Working Party took note 
of these commitments.]" 
- Agricultural policies 
Question 88  
Paragraph 252 of the Draft Working Party Report (WT/ACC/SPEC/LBR/4):  The second 
sentence of this commitment is not a commitm ent, but a request or a statement.  It 
should be eliminated, or go in the descriptiv e portion of this section of the WP report, 
appropriately edited: 
 
252.   [The representative of Liberia in formed that no export subsidy, export 
finance, export credit or guarantees or insurance programmes were currently 
available.  He requested to reserve the ri ght for Liberia to introduce measures in 
full compliance with the rights and obligat ions of the Agreement on Agriculture, 
including the special and differential treatm ent provisions available to LDCs with 
respect to market access, domestic suppo rt and export subsidies.   He also 
confirmed that Liberia would bind agricult ural export subsidies at zero from the 
date of accession.  The Working Part y took note of this commitment.]  
 
Answer: 
 
Liberia agrees the deletion of the sentence from the commitment language in the revised Draft 
Working Party Report. 
 Question 89  
 
Paragraph 254 of the Draft Working Party Report (WT/ACC/SPEC/LBR/4):  This commitment is not necessary, since the Agricultural Agreement of the WTO 
provides rules for the establishment, impl ementation, and notification of domestic 
support policies of Members.  We belie ve that it should be eliminated. 
 Answer: 
 As suggested by a Member, Liberia agrees the dele tion of the commitment language in the revised  
 WT/ACC/LBR/16 
 
- 46 - 
 
   (c) Internal policies 
Question 90  The response to Question 69 of the Questi ons and Replies document (WT/ACC/LBR/4) 
states that Liberia confirms that it has no  domestic support policies – green box, amber 
box or prohibited (red) box.   
 Please confirm that once Liberia accedes to the WTO and in the future decides to 
establish/implement any of the above ment ioned domestic support policies, those 
policies will be consistent with WTO disciplines and it notified to the WTO 
accordingly. 
Answer: 
 
 We confirm that once Liberia accedes to the WTO and in the future decides to 
establish/implement any of the above-mentioned domestic support policies (green box, amber box or prohibited (red) box), those policies will be consistent with WTO disciplines and it 
notified to the WTO accordingly.  
Question 91  Paragraph 254  of the Draft Working Party Report (WT/ACC/SPEC/LBR/4) implies that 
Liberia seeks flexibility for the ap plication of its agricultural policies.  We appreciate the 
right to do so, but we want to see all such  departures from full implementation upon 
accession recorded in transitional a rrangements in commitment paragraphs. 
 Please indicate specifically wh at flexibilities are requested. 
 We cannot agree to this commitment withou t further information and redrafting.  
Answer: 
 
 Liberia agrees to remove the "flexibility" request from the commitment.  
V. TRADE-RELATED INTELLECTUAL PROPERTY REGIME 
- GENERAL 
Question 92  
Part V, 2(a) of the Memorandum on  the Foreign Trade Regime (MFTR) 
(WT/ACC/LBR/3): Please update this informat ion as it refers to the law of 1997 law, 
which is repealed by the Liberia Intellectual Property Act of 2014. 
Answer: 
 
Regarding copyright and related right, please refer to our updated information contained in 
paragraphs 268-272 of the Draft Working Party Report (WT/ACC/SPEC/LBR/4).  
Question 93  
Questions and Replies (WT/ACC/LBR/4):  F o l l o w - u p  t o  A n s w e r  t o  Q u e s t i o n  7 1 :   I s  the Industrial Property Agency now the 
Liberia IP Office or is it different? 
 Fo l l o w - up t o  A ns w er  t o  Ques t i o n 76:   W ha t  i s  t he s t a t us  o f  t he n e w  CM O ?  H a s  i t  
started operations yet?  What rightholders  does it represent (e.g., music publishers, WT/ACC/LBR/16 
 
- 47 - 
 
  sound recording producers, performers, au diovisual producers, print authors) for 
which rights (e.g., music publishers for public performance, broadcasting, communication to the public, and reprod uction; print authors for reproduction; 
sound recording producers and performers for public performance and 
broadcasting)?  Is it the CMO an exclus ive agent of the rightholder, or can a 
rightholder member also licence directly?  Can a rightholder opt-out, so that the CMO 
cannot licence that rightholder's work and the rightholder instead licence directly? 
 Follow-up to Answer to Question 77:  What  happened to the Intellectual Property Act 
of 2012?  Were there changes made to the Liberia Intellectual Property Act of 2014 
or is it identical to the Intellectual Property Act of 2012? 
Answer: 
 
 The Liberia Intellectual Property Office is the ne w office that will be formed when the Draft 
Intellectual Property Act of 2014 is implemented in 1 January 2016 and come into force. This 
new Act will combine the Copyright Office and the Industrial Property Office to form one unit 
with two separate departments as explained in paragraph 260 of the Draft Working Party 
Report (WT/ACC/SPEC/LBR/4). 
 Regarding CMO, we provided the information in paragraph 262 of the Draft Working Party 
Report (WT/ACC/SPEC/LBR/4).  Upon the establishment of the CMO as an independent body licenced by the Liberia Intellectual Property Offi ce (LIPO), the main function of the CMO will be 
to collect remuneration to be paid to holders of rights of works.  Right holders can either 
collect directly from users or contract with the CMO to collect on the right holders' behalf.  
Additionally, the CMO can bring infringement cases to the LIPO against users who used their members' content but refused to enter a licensing agreement with the right holders or the 
CMO.  According to Section 9.29 of the Draft Intellectual Property Act, if a sound recording 
published for commercial purposes, or a reprod uction of such sound recording, was used 
directly for broadcasting or other communication to the public, or was publicly performed, a 
single equitable remuneration for the performer or performers and the producer of the sound 
recording shall be paid by the user to the producer or a CMO licenced by the Intellectual Property Office.  CMO's will not be the exclusive agent of rightholders, the rightholders could choose to licence user of their works directly.  The rightholder could opt-out of an arrangement 
with a CMO and licence his/her works directly. 
 The Intellectual Property Act of 2012 never took effect. The Draft Intellectual Property Act of 
2014 (2014 Act) is a consolidated legislation containing Liberia's Copyright and Industrial 
Property laws. 
Question 94  Checklist on the Implementation of the WTO Agreement on TRIPS (WT/ACC/LBR/9): 
 This document was prepared with referenc e to the Liberia Intellectual Property Act 
of 2012, which never took effect (the ne w Act submitted by the Government of 
Liberia and referred to in WT/ACC/LBR/14 is  the Liberia Intellectual Property Act of 
2014).  Will this document be revised to reference the relevant provisions of the 
Liberia Intellectual Property Act of 2014? 
 Please clarify whether these drafts are the same or difference.  What are the 
substantive differences between the Intelle ctual Property Act of 2012 and the new 
draft Intellectual Pr operty Act of 2014? 
Answer: 
 
As responded in the earlier question, the Intellectual Property Act of 2012 never took effect.  
Having said that as described in paragraph 257 of the Draft Working Party Report (WT/ACC/SPEC/LBR/4), there are some key differenc es between the Copyright Act of 1997 and the 
Industrial Property Act of 2003, and the Draft Intell ectual Property Act 2014, for which, in Liberia's 
view, has achieved the substantive improvements.  For example, in relation to Sub-Part VI (A) WT/ACC/LBR/16 
 
- 48 - 
 
  (Copyright and related Rights) in the Draft Intellectual Property Act 2014, more topics are 
considered, including the incorporation of the Ma rrakesh Treaty, allowing the reproduction of a 
published work, without authorization of the owner, for the visually impaired persons or persons with print disabilities in a specialized format which enabled their perception to work.  Further, as 
for Sub-Part VI (B) (Industrial Property Rights), the scope is extended to include Lay out Designs 
of Integrated Circuits, which was not stipulated in  the Industrial Property Act of 2003.  Also, the 
coverage of the various intellectual property topics is expanded with further details and clarity.   
We are working on to update WT/ACC/LBR/9 - Im plementation of the WTO Agreement on (TRIPS) 
based on the Draft Intellectual Property Act of 2014, and will be submitted to the Working Party. 
Question 95  Additional Questions and Replies (WT/ACC/LBR/14):  
 Follow-up to Answer to Question 50:  What are the substantive differences between 
the Intellectual Property Act of 2012 and the new draft Intellectual Property Act 
of 2014? 
 Does Liberia have plans to join the WIPO Copyright Treaty (WCT), WIPO 
Performances and Phonograms Treaty (WPPT),  Marrakesh Treaty to Facilitate Access 
to Published Works for Person s Who Are Blind, Visually Im paired, or Otherwise Print 
Disabled, or the Beijing Treaty on Audiovis ual Performances?  If  so, would the Draft 
Intellectual Property Act of 2014 be furthe r revised to implement the treaties?  
Answer: 
 
 The Intellectual Property Act of 2012 never took effect.  Regarding the legislative progress 
made in the area of TRIPS, we could elaborate the improvements achieved from the earlier Acts of the Copyright Act of 1997 and the Industrial Property Act of 2003, and now at the Draft 
Intellectual Property Act of 2014 (which is already answered in Question 82).  The Intellectual 
Property Act of 2014 is more advanced taking the recommendations from the WIPO's best practices and organized in the sense that the scattered presentation in the previous two Acts 
(the Copyright Act of 1997 and the Industrial Property Act of 2003) were merged into one 
piece of law – i.e the Intellectual Property Act of 2014. 
 Liberia has already joined the Marrakesh Treaty to facilitate Access to Published Works for 
persons who are Visually Impaired since June  28, 2013.  There are plans to join the WCT 
(currently, in consultation with the WIPO for the necessary procedures to join), WPPT (also 
currently, in consultation with the WIPO for the necessary procedures to join) and the Beijing Treaty on Audiovisual performances (currently  waiting for the signature by the President, 
which will then be sent to the Legislature for its ratification, envisaged in 1 January 2016). 
Even though Liberia has not joined the WC T, WPPT, and the Beijing Treaty, the Draft 
Intellectually Property Act of 2014 is in compliance with the principles of those Treaties.  
Question 96  
Additional Questions and Rep lies (WT/ACC/LBR/14): Follow-up to Answer to Question 
52:  What is the status of the Liberia Inte llectual Property Act of 2014?  Has it passed 
into law yet?  
Answer: 
The Draft Act is currently at the office of the Pres ident who would submit the bill to the Legislature 
for enactment.  It is envisaged to be enacted in July 2015, and be implemented 
by 1 January 2016.   WT/ACC/LBR/16 
 
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  - SUBSTANTIVE STANDARDS OF PROTECTION, INCLUDING PROCEDURES FOR THE 
ACQUISITION AND MAINTENANCE OF INTELLECTUAL PROPERTY RIGHTS 
- Copyright and related rights 
Question 97  
 Part V, 1(b) of the Memorandum on the Foreign Trade Regime (MFTR) 
(WT/ACC/LBR/3): Does the Liberia IP Office, which includes a Copyright 
Department, replace the Liberia Co pyright Office created in 1997? 
Answer: 
 
When the Draft Intellectual Property Act of 2014  is implemented in 1 January 2016, the Liberia 
Copyright Office created in 1997 will become a department in the Liberia IP Office. 
 
Question 98  
Questions and Replies (WT/ACC/LBR/4): Follow-up to Answer to Question 78:  
This answer refers to the Copyright Act of 1997.  Please update in light of the Liberia Intellectual Property Act of 2014.  
 
Answer: 
 
The Copyright Commission in the Copyright Act of 1997 will be replaced as Board of Directors in 
the Intellectual Property Act of 2014.  The Board of Directors would be the governing body of the Liberia Intellectual Property Office (LIPO). 
 
Question 99  
Additional Questions and Replies (WT/ACC/LBR/14): 
 
 Fo l l o w - up t o  A ns w er  t o  Ques t i o n 54:   W ha t  i s  t he s t a t us  o f  t he n e w  CM O ?  H a s  i t  
started operations yet?  What rightholders  does it represent (e.g., music publishers, 
sound recording producers, performers, au diovisual producers, print authors), and 
for which rights (e.g., music publishers for public performance, broadcasting, 
communication to the public, and reprod uction; print authors for reproduction; 
sound recording producers and performers for public performance and 
broadcasting)?  Is it the CMO an exclus ive agent of the rightholder, or can a 
rightholder member also licence directly?  Can a rightholder opt-out, so that the CMO 
cannot licence that rightholder's work allo wing the rightholder to licence directly 
instead? 
 Follow-up to Answer to Question 57:  Your answer notes that the Management Board 
is still functioning and intact.  Is the "Man agement Board" the same as the "Board of 
Directors" whose organization and structure is set forth in Section 5 of the Liberia 
Intellectual Property Act, 2014?   If no t, please explain where the Management 
Board's organization and resp onsibilities are enumerated. 
 Will CMOs bring infringement cases agains t users who use their members' content 
but refuse to enter a licensing agreement with the CMO? 
 Follow-up to Answer to Question 58:  The answer discusses the economic rights of 
"works."  What rights do owners of sound  recordings and other related rights have? 
Answer: 
 
 When the Intellectual Property Act of 2014 comes into force, the Management Board will 
become defunct and shall be replaced with the Board of Directors stipulated in Section 5 of the 
Intellectual Property Act of 2014. WT/ACC/LBR/16 
 
- 50 - 
 
   In a situation where a rightholder enters into contract with a CMO to licence and collect on 
his/her behalf, the CMO could bring an infringement case against a user who refused to enter into a licensing agreement with the CMO but use content of that rightholder. 
 Section 9.7 of the Draft Intellectual Property Act will allow the owner of sound recordings and 
other related rights not only have economic rights but also moral rights: (i) to have his/her 
name indicated prominently on the copies and in connection with any public use of his/her 
work; (ii) to not have his/her name indicated on the copies in connection with any public use 
of his/her work; (iii) to use a pseudonym; (iv) to object to any distortion, mutilation or other 
modification of, or other derogatory action in relation to his/her work which would be prejudicial to his/her honour or reputation. 
- Geographical indications, including appellations of origin 
Question 100  
Question on the Draft Geographical Indica tion Act of Liberia, 2014, per WT/ACC/LBR/6: 
Section §2.4.  Exclusion from Protection, stat es, "The following shall not be protected as 
geographical indications: (a) an indication th at is identical with the term customary in 
common language in Liberia as the common name for the relevant goods or for related services." 
 
 Does Liberia plan to accept those inte rnational cheese standards listed in CODEX 
as generic?  
 How will Liberia treat common name element wh en that name is part of a compound 
term containing a generic term  and a geographic place name?     
Answer: 
 
Liberia does not plan to accept those international cheese standards listed in CODEX as generic because, in accordance with Article 4.1.1.1 of CODEX General Standard for the Labelling of Pre-
Packaged Foods, it was required for a labelling to be specific rather than generic. Furthermore, 
WTO Agreement on TRIPS does not require members to protect a GI of another member if that 
indication had become a generic term for describing a good.   
The Draft Intellectual Property Act of 2014 does not address this particular issue but as long as the 
compound term containing common name element and a generic term is not misleading, the GI will be protected.  If the compound term cont aining common name element and a generic term is 
misleading and created confusion, it will be considered as unfair trade practice under the Draft 
Competition Law, and would not be protected.   
 
Question 101  
Question on the Draft Geographical Indicati on Act of Liberia, 2014, per WT/ACC/LBR/6:  
 Section §2.7.  Examination; Publication; Opp osition and Registration, states: "(b) Where 
the Director General finds that the conditions re ferred to in subsection (a) of this section 
are fulfilled; he shall cause the application to  be published in the prescribed manner." 
 
 Is there a specific publication (newsp aper, online, offici al journal) where 
GI registrations can be found?   
 Is there a timeframe for when the applications will be published? 
"(c) Any interested person or competen t authority may, within the prescribed 
period and in the prescribed manner, gi ve notice to the Director General of 
opposition to the registration of the geographical indication specifying the 
grounds of the opposition." 
 
 What is the timeframe of the prescrib ed period to file an opposition?   WT/ACC/LBR/16 
 
- 51 - 
 
   
Answer: 
  Publications would be made on the website of the Liberia IP Office when it is consolidated, the 
official Gazette of the Government, website of the Executive Mansion 
(http://www.emansion.gov.lr ) and the Ministry of Commerce website 
(http://www.moci.gov.lr ). 
 Regarding the timeframe of either the application publication or the filing of an opposition to 
an application, currently there is no set timeframe.  However, upon the implementation of the Draft Intellectual Property Act of 2014, the Dire ctor General of Liberia Intellectual Property 
Office (LIPO) will issue regulations prescribing a reasonable timeframe. 
Question 102  
Question on the Draft Geographical Indica tion Act of Liberia, 2014, per WT/ACC/LBR/6: 
Section §4.2. Misleading as to origin states: 
 
"(a) Uses a geographical indication which identifies wines for wines not originating 
in the place indicated by the geographical in dication in question or identifies spirits 
for spirits not originating in the place indi cated by the geographical indication in 
question, even where the true origin of the goods is indicated or the geographical indication is used in translation or a ccompanied by expressions such as "kind", 
"style", "imitation" or the like." 
 
 How does Liberia intend to treat traditiona l wine terms and semi-generic wine terms 
under this legislation? 
Answer: 
 
 Liberia intends to protect clearly defined traditional wine terms unique to the local wine 
industry and to also protect semi generic wine terms so long as the label does not create 
confusion for consumers.  
- Plant variety protection 
Question 103  
We welcome more progress made in Liberia' s accession in the field of intellectual 
property right protection. My  delegation has been closely working with Liberia on 
its accession. 
 In terms of Plant Variety Protection (parag raph 287 of the Draft Working Party Report), 
we would like to seek Liberia's clarification on this. It is noted that Liberia was not a 
signatory to the international union for th e protection of new varieties of plants. 
However, it was a member of the African Re gional Intellectual Property Organization 
(ARIPO) and subscribes to ARIPO's Legal Fr amework for protection of New Varieties 
of Plant. 
  It would be kind enough for Liberia to elab orate the detail information on ARIPO's Legal 
Framework for protection of New Varieties of Plant.  
 As Article 27.3(B) of the TRIPS agreement states that Members shall provide for the 
protection of plant varieties ei ther by patents or by an effe ctive sui generis system or by 
any combination thereof. 
 In this regards, my delegation would apprec iate if Liberia could elaborate the progress 
of its legislative action plan and indicate it s timeframe to ensure its regime in line with 
the provision to protect members' plant variety right.  WT/ACC/LBR/16 
 
- 52 - 
 
  Please confirm that Liberia will integrate the clauses of Plant varieties right protection 
into the draft Intellectual Property Act or Patent Act.  Answer: 
As elaborated in paragraph 281 of the Draft Working Party Report (WT/ACC/SPEC/LBR/4), Liberia is a member of the African Regional Intellectual Property Organization, which is a member of the International Union for the Protection of the New Vari eties of Plant.  Liberia therefore subscribed to 
African Regional Intellectual Property Organization's legal framework, including Draft ARIPO Legal 
Framework for the Protection of New Varieties of Plants for the protection of new varieties of plans in accordance with Article 27.3(b) of the TRIPS Agreement.  Further, Liberia will attend the ARIPO 
Diplomatic Conference in Arusha, Tanzania on 7 July 2015 when it will be adopting the UPOV 
protocol which would apply equally to all national and foreign persons and provide equal protection 
to plant varieties originating from all Members of the WTO.  As soon as the UPOV protocol is 
adopted in July 2015, Liberia will submit the protocol to the Working Party. 
 Question 104  
We suggest to include the sentence: "The ne w Law will apply equally to all national and 
foreign persons and provide equal protection  to plant varieties originating from all 
Members of the WTO" in the revised Draft Working Party Report. 
Answer: 
 
 We accept the inclusion of the suggested langua ge in the revised Draft Working Party Report, 
as follow: "[...] on 7 July 2015 at the ARIPO Diplomatic Conference in Arusha, Tanzania, 
Liberia would be adopting the UPOV protocol which would apply equally to all national and 
foreign persons and provide equal protection to plant varieties originating from all Members of the WTO". 
- ENFORCEMENT 
Question 105  
Additional Questions and Replies (WT/ACC/LBR/14):  
 
 Follow-up to Answer to Question 59, p. 24:   The Government has previously stated 
(p. 53 in the Memorandum on the Fore ign Trade Regime (WT/ACC/LBR/3)) that 
"enforcement is minimal," "movies and mu sic are duplicated and sold commercially" 
and also that "broadcasters do not tend to pay royalties for use of protected 
material."  Is this still the case or has this  situation improved?  Have the Ministry of 
Commerce; Ministry of Information, Culture and Tourism, Ministry of Labor, Liberia 
Revenue Authority, and the Ministry of Ju stice had any success in enforcing IPRs?  
Do these agencies consult with each other or work independently?    
Answer: 
 
 Few measures to improve the issue of infringement have been instituted through the public 
awareness campaigns, so the public became awar e of the negative impact of duplication on 
the creativity of rights holders.  Furthermore,  the Ministry of Commerce and Industry set up 
the Anti-Piracy Committee (hereinafter: the Committee) which is composed of representatives 
from the Copyright Office, the Liberia Industri al Property Office, Ministry of Commerce and 
Industry, Ministry of Justice, and the Liberia Revenue Authority.  Additionally, since 2013 the 
Liberia Revenue Authority established an IPR unit to oversee the border enforcement of IPR-
related laws and regulations.  The basic objective of the Committee is to develop plans of actions in tackling duplication and piracy thro ugh judicious means.  Upon the implementation 
of the Draft Intellectual Property Act of 2014,  the enforcement mechanism enshrined therein 
will be used to deal with the issues of duplication.  In relation to the non-payment of royalties 
for the broadcast of protected materials, aw areness campaigns by holding stakeholders' 
workshops and public announcements in various news media are currently being conducted. WT/ACC/LBR/16 
 
- 53 - 
 
  VII. TRANSPARENCY 
Question 106  
Article X:1 of the GATT  of 1994 states that: 
"Laws, regulations, judicial decisions and administrative rulings of general 
application, made effective by any contractin g party, pertaining to the classification 
or the valuation of products for customs purp oses, or to rates of duty, taxes or other 
charges, or to requirements, restrictions or  prohibitions on imports or exports or on 
the transfer of payments therefor, or  affecting their sale, distribution, 
transportation, insurance, warehousing insp ection, exhibition, processing, mixing or 
other use, shall be published promptly in  such a manner as to enable governments 
and traders to become acquainted with them. Agreements affecting international 
trade policy which are in force between the government or a governmental agency of 
any contracting party and the government or governmental agency of any other 
contracting party shall also be published." 
 
 Please describe how Liberia currently m eets these requirements and where such 
requirements are found in Liberia's laws. 
 Please list the publications/periodicals that are used for official publication 
in Liberia. 
 Please confirm that the publication of su ch laws, regulations and other measures 
included the effective date of these meas ures and the products and/or services 
affected by the particular measure.   
Answer: 
 
Liberia has an Official Gazette under the Ministry  of Foreign Affairs.  All-important government 
documents, including laws and regulations, are pub lished in this Official Gazette, on the website of 
the Executive Mansion ( http://www.emansion.gov.lr ), which is subsequently linked to the websites 
of the Ministry of Commerce and Industry ( http://www.moci.gov.lr ), the Ministry of Finance and 
Development Planning ( http://www.mfdp.gov.lr ), Liberia Revenue Authority 
(http://www.lra.gov.lr ), and Ministry of Information, Culture, and Tourism 
(http://www.micatliberia.com .  The publication of such laws, regulations and other measures 
includes the effective date of these measures and the products and/or services affected by the 
particular measure. 
 
VIII. TRADE AGREEMENTS 
Question 107  
As regards paragraph 322 of the Draft Work ing Party Report (WT/ACC/SPEC/LBR/4), 
please note that the ECOWAS group of count ries is engaged in negotiations with the 
European Union (the European Commission carries out those negotiations with the 
government of the countries concerned). 
Answer: 
We noted and the revised Draft Working Party Report will refer to "European Union", 
not "European Commission". 
  
__________