WT/TPR/S/143 Trade Policy Review 
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II. TRADE AND INVESTMENT POLICY REGIME: FRAMEWORK AND 
OBJECTIVES 
(1) OVERVIEW  
1. Sierra Leone's period of civil unrest and transfer  of power to a democratically elected civilian 
administration brought few changes to the 1991 Constitu tion.  Since 2000, efforts have been made to 
decentralize the Government and launch a law reform.  In June 2004, a National Coordinating 
Committee on Trade (NCCT) was established to ensu re better policy coordina tion on trade and related 
matters;  the Ministry of Trade and Industry strengt hened its institutional capacity to deal with trade 
issues.  In line with the constitutional mandate on fo reign policy, Sierra Leone 's involvement in, and 
commitment to, regional integration initiatives have b een strengthened, particularly with respect to the 
Economic Community of West African States (E COWAS).  ECOWAS provisions seem to supersede 
those of the WTO Agreements in Sierra Leone, but are claimed to be in line with them.  Sierra Leone 
is making considerable efforts to benefit from the expanding non-reciprocal preferential trade 
arrangements made available by, or negotiated with, its developed trad ing partners (e.g., the European 
Union and the United States). 
2. Sierra Leone's determination to reconstruct its economy is reflected by its willingness to 
increase its participation in the multilateral tradi ng system and WTO work;  it was the first least 
developed WTO Member to benefit from a new facilit y, the Trade Policy Clinics.  Sierra Leone has 
not yet submitted any notifications to the WTO, a lthough it has benefited from several forms of trade-
related technical assistance (TRTA) (Annex II.1).  This Trade Policy Review should, inter alia,  help 
to improve the much needed transparency of dom estic policies at national and multilateral level. A 
first step towards Sierra Leone's inclusion in the Integrated Framework (IF) process was made in 
October 2004. 
3. The legal framework governing investment wa s updated (now covering all sectors) in 
August 2004;  a revised list of fiscal incentives (i ncluding a lower payroll tax rate for ECOWAS 
citizens), possibly expanded and focused on a territori al development basis, should follow.  Work is 
under way for  the adoption of an export processing zone regime. 
(2) GENERAL CONSTITUTIONAL AND LEGAL FRAMEWORK1 
4. The Constitution of the Republic of Sierra Le one, which was adopted in 1991 and suspended 
in April 1992, has been in  force since 1996 upon the transfer of power to a democratically elected 
civilian administration.2  Since 1996, the Constitution has been  amended once, in February 2002.3 
5. The President of the Republic is the Head of St ate and is elected by direct universal suffrage 
(ballot in two rounds)4 for a term of five years, renewable once;  executive power is vested in the 
President, who decides and conducts the affairs of State.  The President appoints the members of 
                                                      
1 Further information is available at:  h ttp://www.statehouse-sl.org [29 June 2004]. 
2 Act No. 6 of 1991, which entered into force on 1 October 1991, repealed Act No.12 of 1978 
(Europa, 2003).  
3 The Constitution was amended to allow parliamentary elections based on the "district block" 
representation system instead of constituencies.  
4 By gaining 55% of the votes or more the President is elected immediately in the first round. Sierra Leone WT/TPR/S/143 
 Page 17 
 
 
Cabinet and determines their responsibilities.  At the last presidential elections , held on 14 May 2002, 
the President, Dr. Ahmad Tejan Kabbah, was re-elected for a second term, running to 2007.5  
6. Legislative power lies with a unicameral Parlia ment, which consists of 112 members (elected 
through the "district block" representation system  for a five-year term) and 12 Paramount Chiefs.6  
The last legislative elections were held on 14 Ma y 2002.  Parliament passes legislation, including on 
finance, government income, and expenditure targets. 
7. Each Ministry heads the negotiations of interna tional treaties applicable to its mandate.  It 
prepares the draft instrument of ratification or legi slation in collaboration with the Attorney General's 
Office and other agencies, depending on the issue, which is forwarded to Cabinet for consideration 
before submission to Parliament for ratification.  Implementation of the new law is by the individual 
Ministry, in consultation with other ministries concerned. 
8. Judicial power is vested in the Judiciary, h eaded by the Chief Justi ce.  The Judiciary has 
jurisdiction in all matters civil and criminal incl uding matters relating to the Constitution, and such 
other matters in respect of which Parliament may c onfer upon it by or under an Act of Parliament.  It 
comprises the Supreme Court, the Court of Appeal7, and the High Court of Justice.8  The President, 
acting on the advice of the Judicial and Legal Se rvice Commission, and subject to the approval of 
Parliament, appoints the Chief Justice of Sierra Le one (head of the Judiciary) and justices of the 
Supreme Court and the Court of Appeal, and judges of the High Court.9  Commercial matters are dealt 
with in the Civil Division of the High Court.  Decisions by the Supreme Court are binding on the Executive, the Legislative, and all other courts;  th ey cannot be appealed.  The Supreme Court may be 
consulted on any constitutional or juri sdictional matter.  The Attorney General's Office (Law Officer's 
Department) is entrusted with draf ting and amending laws and regulati ons prior to their submission to 
Parliament. 
                                                     
 
5 In March 1996, in Sierra Leone's first contes ted election since 1967, Ahmad Tejan Kabbah was 
elected President;  he reached a cease -fire agreement with the Revolutionary  United Front (RUF).  In May 1997 
a military coup took place, forcing President Kabbah in to exile in Guinea.  In April 1998, the AFRC junta 
government was removed, paving the way for the return of President Kabbah to Sierra Leone.  On 
6 January 1999 the rebels launched an offensive on Freetown but were repelled after two weeks.  From 
January 1999 to September 2001 the country was under civil unrest.   President Kabbah's mandate and that of 
Parliament were to expire in 2000, but were extended for six months under special constitutional powers granted 
during security crises.  These mandates were further extended for six months and were followed by presidential 
and legislative elections in May 2002, under the supervision of the United Nations (Europa, 2003).  
6 A Paramount chief is elected by an electoral co llege of chiefdom councillors, each representing 20 
taxpayers in the chiefdom.  This office is for life.  Each district sends to Parliament one Paramount chief who is 
elected by the chiefdom councillors of the various chiefdoms in the district.  S/he serves in Parliament for a term of five years and may be re-elected for as many terms as the chiefdom councillors in the district deem fit.  In 
accordance with the Constitutio n, Paramount chiefs may be removed fr om office only by the President for 
proven misconduct.  
7 The Court of Appeal is empowered to hear and determine appeals from decisions of the High Court in 
both criminal and civil matters.  Appeals against its de cisions are addressed to the Supreme Court.  It is 
composed of not less than seven justices and is constituted by any of the Justices of Appeal.  Justices serve until 
they are 65 years old.  
8 The Superior Court of Sierra Leone has unlimited or iginal jurisdiction in criminal and civil matters.  
It is composed of justices and judges who have practised law for not less than ten and eight years respectively.  
They are appointed to serve until the age of 65 years.  A justice or a judge may continue to  serve after reaching 
65 in case of critical shortage of justices and judges.  The High Court serves as an appellate court against 
decisions of Magistrates' Courts.  In  criminal cases the jurisdiction of the Magistrates' Courts is limited to 
summary cases and to preliminary investigations to determine whether a person charged with an offence should 
be tried.  
9 Article 135 of the Constitution. WT/TPR/S/143 Trade Policy Review 
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9. The Constitution provides for the establishment of the office of an Ombudsman whose duties 
include the investigation of any action taken, or omitted to be ta ken by or on behalf of:  any 
department or ministry of Government;  any statut ory corporation or instituti ons of higher learning or 
education set up entirely or partly out of public funds;  any member of the public service, being an 
action taken or omitted to be taken in the exercise of the administrative functions of that department, 
ministry, statutory corporation, institution or person.10  In April 2000, the President appointed the first 
Ombudsman of Sierra Leone, upon approval by Pa rliament.  During 2003, the office received 
812 complaints (570 in 2002), and investigated 510 cases (430 in 2002).11  
10. Sierra Leone is divided into four regions, th ree of which are subdivided into 12 districts 
(represented by their paramount chiefs in Parliament).12  Since 2000, a decentralized system of local 
government is being established progressively, with  new roles, responsibilities and functions, power, 
and services for local councils, and chiefdoms.  A lo cal council is the highest political authority in the 
locality and exercises legislative and executive power s.  Generally, local c ouncils have financial, 
social, and security-related functions and are responsib le for the development of their locality, and the 
welfare of the people in that locality.  Local counc ils are financed from their own revenue collection 
(local taxes, property rates, licences, fees and ch arges, share of mining revenues, interest and 
dividends, and any other government revenue as signed by the Finance Minister by statutory 
instrument), from Central Government grants for devolved functions, and from transfers for services 
delegated from government ministri es.  Each local council is entitle d to a tied grant from Central 
Government each year for the discharge of devolve d functions and towards administrative costs.  
Local government elections took place in May 2004;  the next local elections are scheduled for 
2008.13  
(3) STRUCTURE OF TRADE POLICY FORMULATION  
(i) Executive branches of government  
11. Since 1961, the Ministry of Trade and Industry (MTI) has been responsible for formulating 
and implementing Sierra Leone's trade policy.  Other institutions partic ipating in the process 
comprise:  the Vice President's Office;  the Ministry  of Finance;  the Ministry of Development and 
Economic Planning (MODEP) (see section 5);  the Ministry of Mineral Resources;  the Ministry of Agriculture, Forestry and Food Security;  and the newly establi shed National Revenue Authority 
(NRA) (Chapter I(4)(i)).  Following the launch of pr eparatory work for this Review, in June 2004 the 
MTI established a National Coordinating Committee on Tr ade (NCCT), which consists of all relevant 
ministries and several independent institutions, including a university.  Additionally the MTI 
established two new divisions (Polic y, Planning and Research;  and In ternational Trade) to strengthen 
its capacity to deal with trade issues.  These institutional arrangeme nts are to improve transparency, 
consultation, and coordina tion/coherence in trade and trade-rela ted policy making in several key areas 
(e.g., regional integration, customs valuation, sectoral development). 
                                                     
 
10 Article 146 of the Constitution, and the Ombudsman Act No. 2 of 1997, 25 March 1997. 
11 Office of the Ombudsman, (2002) and (2003). 
12 Local Government Act of 4 March 2004.  The re gions are the Western Area, which comprises the 
capital Freetown and its environs, and th e three Provinces, i.e. the Northern, Eastern, and Southern Province, 
comprising 12 districts. 
13 The ruling party (Sierra Leone Peoples' Party) wo n a majority in 17 of the 19 local councils;  the 
main opposition (All Peoples' Party) won the majority in Freetown.  Local Council elections are conducted 
every four years.   Sierra Leone WT/TPR/S/143 
 Page 19 
 
 
(ii) Advisory bodies 
12. No autonomous advisory bodies seem to operate in  Sierra Leone;  a National Policy Advisory 
Committee is in place, comprising individuals of unquestionable integrity who make important 
contributions in policy formulation within the Exec utive, but no further information on its status and 
activities was available to the Secretariat.14  The MTI oversees a number of autonomous agencies that 
are part of the Ministry, such as the Petroleum Unit and the Sierra Leone Export Development and Investment Corporation (SLEDIC).
15  The Sierra Leone Chamber of Commerce, Industry and 
Agriculture, the Sierra Leone Indigenous Business Association (SLIBA), the Consumer Protection 
Agency, the Sierra Leone Importers Association ( SLIMA), the Petty Traders Association, and the 
Market Women's Association are independent bodi es participating in the consultative process for 
trade policy formulation and implementation. 
(4) TRADE POLICY OBJECTIVES  
13. Sierra Leone grants at least most-favoured-nati on (MFN) treatment to all its trading partners 
(Chapter III(2)(iii)(a)).  Sierra Leone’s trade po licy objectives are found within the more general 
framework of an Interim Poverty Reduction Stra tegy Paper (IPRSP) (Chapter I(2)(i)) and its 
commitments deriving from membership of the ECOWAS (section 6(ii)(c)).  The authorities are 
relying on the recovery of the private sector as a catalyst for economic growth.  Trade policy development and instruments take into account fiscal and reform-related priorities such as:  (i) the 
consolidation of regional economic in tegration;  (ii) the restarting of  exports of mineral resources;  
(iii) the diversification of agricultural output and exports (e.g., rice);  and (iv) the creation of an 
industrial free zone (section 7).  
(5) T
RADE LAWS AND REGULATIONS  
14. All acts, regulations, decrees and other policy- implementing texts are published in English in 
the Official Gazette , which, in principles is publicly available,  although this is not always the case.  A 
growing number of ministries and government agencies have plans to use Internet sites to disseminate 
laws and other relevant information.16  
15. Since independence, Parliament has passed many  laws, in many cases without amending prior 
relevant legislation.  Therefore, Sierra Leone's regulatory framework is in some cases contradictory, 
making access to justice difficult and the outcome of recourse unpredictable.17  In 2003, a Law 
Reform Commission was set up.18  Its main function is to keep th e laws, both statutory and others, of 
Sierra Leone under review, with a view to their refo rm, development, consolid ation or codification.  
The Commission was also given a mandate to ta ke other initiatives and propose enactment of new 
laws in appropriate circumstances.  Its work plan  from 2004 to 2006 includes the review of the laws 
on commercial use of land, consumer  protection, forestry, environment, the reform Act, 1994, and 
sexual offences. 
                                                      
14 Inaugural Address by his Excellency Alhaji Dr. Ahmad Tejan Kabbah, President of the Republic of 
Sierra Leone, on the Occasion of the St ate Opening of the First Session of the First Parliament of the Third 
Republic, Freetown, 12 July 2002.  Available at:  http//www.sierra-leone.org/kabbah071202.html 
[4 November 2004]. 
15 Established by Decree No. 23 of 1993.  SLEDIC, an autonomous institution operating under the 
supervision of the MTI, is the national focal point for export development and promotion.  
16 Information available at:  http://www .statehouse-sl.org [22 June 2004]. 
17 Law Reform Commission (2004). 
18 Law Reform Commission Act 1994, amended in 1996. WT/TPR/S/143 Trade Policy Review 
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16. Once published in the Official Gazette,  WTO provisions and ECOWAS regulations that have 
been ratified take precedence over domestic laws.19  The authorities are of the view that ECOWAS 
provisions supersede WTO provisions;  however, an atte mpt is being made to ensure that there is no 
inherent conflict between ECOWAS and WTO provi sions.  WTO provisions are implemented by the 
MTI through enactment of relevant legislation, but no such legislation was supplied to the Secretariat 
for the preparation of this Review.  ECOWAS provisions are implemented by the Ministry of 
Development and Economic Planning (MODEP), also through enactment of legislation.  The MTI 
liaises with MODEP on ECOWAS issues.  The estab lishment of the NCCT (section (3)(i)) is designed 
to provide a coordinated approach to implementation of WTO Agreements.  
17. Sierra Leone has not submitted any notifications to the GATT/WTO at the time of completion 
of this report.20  This situation may, inter alia,  be the result of past difficulties from the civil unrest 
and conflict as well as the resulting policy priorities.  According to the authorities, Sierra Leone has 
been institutionally unaware of the importance of the WTO and its agreements and the MTI staff had 
no technical ability to prepare and submit notifications.  A separate unit to deal with international trade issues is now established at the MTI, and the 2 004 request of Sierra Leone to the WTO Institute 
for Training and Technical Cooperation (ITTC) for technical assistance covers notification 
requirements. The authorities indicated their intention to notify shortly under Article 15.2 of the 
Technical Barriers to Trade (TBT) Agreement (Chapt er III(2)(ix)(a)).  Sierra Leone agreed to the 
transmission of the tariff data, delivered to the S ecretariat for the preparation of this Trade Policy 
Review, to the WTO Integrated Database (IDB);  pr ior to this, Sierra Leone had not submitted to the 
WTO any tariff or statistical data on its imports.
21  
(6) TRADE AGREEMENTS AND ARRANGEMENTS  
(i) Multilateral agreements 
(a) WTO 
18. Sierra Leone, a UN-designated least developed country (LDC), became an original Member 
of the WTO on 23 July 1995;  it had been a GATT contracting party since 19 May 1961.  Sierra Leone is neither a signatory nor an observer of any of the WTO plurilateral agreements.  In the 
medium term, there are plans to increase its particip ation in the WTO generally, and, subsequently, 
Sierra Leone may contemplate signing plurilateral agreements whenever these are in line with its 
national interests. 
(b) Participation in WTO activities  
19. Sierra Leone is committed to the multilateral trading system, based on clear and firm rules 
able to guarantee market access and to promote gr owth, development, and job creation at the global 
level;  it is also committed to its obligations within the WTO.  In its statement to the 2003 Ministerial 
Conference in Cancún
22, Sierra Leone emphasized that the Doha Development Agenda (DDA) 
negotiations should take into account the special s ituation of LDCs;  and that progress was important 
in market access for agricultural products, through the removal of export a nd domestic subsidies by 
the developed countries, and the enhancement of supply capacity in the agricultural and industrial 
sectors.  Special and differential treatment for LD Cs should be considered a cross-cutting issue.  
                                                      
19 The WTO Agreement was ratified in 1995, but the ratifying instrument seems to be missing. 
(WT/LET/24, 28 June 1995).  
20 WTO document G/L/223/Rev.11, 18 June 2004. 
21 WTO document G/MA/IDB/2/Rev.18, 26 March 2004. 
22 WT/MIN(03)/ST/115, 13 September 2003. Sierra Leone WT/TPR/S/143 
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Sierra Leone endorsed the common position adopted by  the countries of the African Group regarding 
the need to pursue the process of clarifying the Singapore issues.  Sierra Leone also strongly supported the "sectoral initiative in favour of cotton"  taken by African countries on cotton subsidies 
and commodity price stabilization.
 23 
20. Sierra Leone is eligible to participate in  WTO trade policy courses and has received trade-
related technical assistance (TRTA) (Annex II.1).  Other areas where further technical assistance is 
sought are identified in this report in order to draw up a focused programme. 
21. Sierra Leone does not have representation in Geneva;  its mission in Brussels represents 
Sierra Leone at the WTO.  The authorities acknow ledge that the setting up of a mission in Geneva 
would allow closer participation in WTO activities,  but financial constraints are an impediment. 
(ii) Regional economic agreements 
22. The Constitution of Sierra Leone sets the prom otion of sub-regional, regional and inter-
African cooperation and unity among the main foreign policy objectives.24   
(a) African Union and New Partnership for African Development25  
23. Sierra Leone is a founding member of the A frican Union (AU), which in 2001, replaced the 
Organization of African Unity (OAU).26  The AU is expected to become an economic and monetary 
union;  its institutional setting (including a Confer ence of Heads of State and Government and a 
Council of Ministers) is under preparation.27  Ongoing AU activities include peace keeping, increased 
sub-regional integration program mes, the establishment of an African standby force, and 
harmonization of education policies. 
24. At the 2001 Lusaka Summit, the African Heads of State adopted the New Partnership for 
African Development (NEPAD), which calls fo r a new relationship between Africa and the 
international community, in particular the indus trialized countries.  NEPAD seeks to encourage 
internal reform within African countries through a p eer review system, and to mobilize additional debt 
relief and donor support to fund poverty allevia tion programmes.  At the 2003 Maputo Summit, the 
AU Heads of State and Government adopted a declara tion by which NEPAD is to be integrated into 
the structures and processes of the AU, within a maximum of three years.  
                                                      
23 With respect to the multilateral negotiations u nder the Doha Development Agenda, the member 
states of ECOWAS have adopted a comm on position with regard to the subsidization of cotton exports by some 
developed WTO Members (WTO, 2004;  and WT/CG/74, 10 November 2003). 
24 Paragraph (b) of Article 10, Chapter II (Fundam ental Principles of State Policy) of the 1991 
Constitution.  Available at:  http://www. statehouse.sl.org/ [29 June 2004]. 
25 Information available at:  http ://www.africa-union.org [22 June 2004] and http://w ww.nepad.org  
[22 June 2004]. 
26 The Charter establishing the OAU was signed on 25 May 1963.  The Constitutive Act of the African 
Union was adopted at the summit of the OAU in July 2000 in Lomé (Togo).  The African Union, which 
replaced the OAU, was proclaimed on 11 July 2001 in Lusa ka, Zambia, upon ratification of the Constitutive Act 
by 44 out of the 53 me mber states of the OAU. 
27 The institutional setting of the AU  comprises: the Peace and Secu rity Council (p rotocol ratified) , the 
Commission (created in July 2003), th e Pan-African Parliament (protocol ratified), a Central Bank, a Monetary 
Fund, the African Investment Bank, the Court of Justice (statute prepared), the Economic Social and Cultural 
Council (ECOSOCC) (statute prepared ), and specialized technical commi ttees.  Information available at: 
http://www.africa-union.org/home/Welcome.htm [6 Octobe r 2004].  According to the authorities, Sierra Leone 
is working on the ratification of technical committees.  WT/TPR/S/143 Trade Policy Review 
Page 22 
 
 
(b) Mano River Union28  
25. Sierra Leone is a founding member of the th ree-nation Mano River Union (MRU);  it hosts 
the MRU Secretariat in Freetown.29  Since 1973, its aim has been  to constitute a customs and 
economic union, to improve living standards.  In 1986, a treaty on non-aggression and security 
cooperation was signed, but activities were suspended due to civil unrest in Sierra Leone.  The MRU 
was reactivated in May 2004, following the restora tion of peace and security in the sub-region.  
According to the authorities, the MRU countries ha ve indicated their commitment towards adopting 
common border protection and internal market lib eralization.  Currently, trade among the three 
countries appears to be unrestricted in an in formal manner, pending progress in the ECOWAS 
integration process. 
(c) Economic Community of West African States  
26. Sierra Leone is a founding member of the Economic Community of West African States 
(ECOWAS), the main sub-regional economic integra tion group.  Its 1975 Treaty was revised in 1993 
in order to revitalize the integration process.30  The institutional framework of the ECOWAS consists 
of: the Authority of Heads of State and Government;  the Council of Ministers (since 1975);  the 
Parliament (since 14 March 2002);  the Court of  Justice (since 5 November 1996);  the Executive 
Secretariat (since 1975);  the Central Bank;  the Ba nk for Investment and Development;  and technical 
commissions.  
27. The main objectives of the ECOWAS are:  (i) the convergence of economic performance and 
policies of member states through a multilateral mo nitoring procedure;  (ii) adoption of a common 
external tariff (now scheduled for 2008);  (iii)  creation of a common market (now scheduled for 
2008);  (iv) creation of a monetary union (now scheduled for July 2005) (see Chapter I(3)(i) and Box I.1);  and (v) harmonization and coordination of national policies. 
28. In 2000, the Executive Secretariat of ECOWAS not ed that "the non-application of the trade-
liberalization scheme constitutes one of the main weakness for ECOWAS" and indicated that intra-
community trade accounted for only  11% of members’ total trade.
31  To turn the situation around, the 
economic integration process was given renewed impetus.32  Progress was made through the 
establishment of a mechanism to compensate for customs revenue losses resulting from the 
implementation of the intra-ECOWAS preferential regime33, which was harmonized with that of the 
West African Economic and Monetary Union (WAEMU)34 (Chapter III(2)(ii)(b) and (2)(iii)(e)).35  
Since 1 January 2004, all ECOWAS members, so me of which are also WAEMU members, have 
                                                      
28 Westminster Foundation for Democracy (2000). 
29 The Mano River Union Treaty was signed on 3 October 1973 by Liberia and Sierra Leone;  Guinea 
entered the Union in 1980. 
30 The Treaty establishing the ECOWAS was signed on 28 May 1975.  ECOWAS currently comprises 
15 countries:  Benin, Burkina Faso, Cape Verde, Côte d’Ivoire, Gambia, Ghana, Guinea, Guinea-Bissau, 
Liberia, Mali, Niger, Nigeria, Senegal, Sierra Leone and Togo.  Mauritania withdrew in 2000.   
31 ECOWAS (2000a). 
32 ECOWAS (2000b). 
33 The mechanism was established through the Protocol on the application of compensation, adopted on 
5 April 2002.  Its resources consist of a community solid arity levy (0.5% of the value of imports from outside 
the ECOWAS) imposed in all the West African countries as from 1 July 2003. 
34 The WAEMU Treaty was signed on 11 January 1994 by Benin, Burkina Faso, Côte d’Ivoire, Mali, 
Niger, Senegal, and Togo;  Guinea-Bissau acceded  to the Treaty on 1 Ja nuary 1997 (WTO, 2004). 
35 Protocol on the definition of the concept of “products of origin”, adopted by the WAEMU on 
5 April 2002.  The definitions of value added, approval procedures, and related documents (for example, certificates of origin) have also been harmonized. Sierra Leone WT/TPR/S/143 
 Page 23 
 
 
applied duty-free treatment to the products cove red by intra-WAEMU preferences;  these products 
include unprocessed goods (raw materials) and traditi onal handicrafts as well as certain industrial 
products of approved enterprises in member states.  According to the authorities, Sierra Leone is not 
implementing the ECOWAS Trade Liberalization Sc hedule (ETLS), due to limited awareness of the 
operators and uncertainty regard ing forgone customs revenue.  
29. Less progress has been made with plans fo r an ECOWAS Common External Tariff (CET), 
which is yet to be negotiated and set;  according to  the Sierra Leonean authorities, this customs tariff 
should be based on the existing WAEMU CET.36  Sierra Leone has been adjusting its national tariff to 
the WAEMU CET progressively (Chapter III(2)(iii)(a)).37  ECOWAS intends to create a customs 
union in 2008. 
30. As discussed earlier (Chapter I(3)(i), Box I.1 and Table I.4), in April 2002 six ECOWAS (but 
not WAEMU) members, including Sierra Leone38, signed an agreement aimed at establishing a 
monetary union, the West African Monetary Zone  (WAMZ).  The WAMZ is intended to merge with 
WAEMU, to form an ECOWAS-wide monetary union, but to date, a deadline has not been set for this 
merger.39  
31. The ECOWAS treaty has not yet been notified to the WTO (November 2004). 
32. The ECOWAS Executive Secretariat (togeth er with the WAEMU Commission) is in 
negotiations with the EU on the conclusion of  an Economic Partners hip Agreement (EPA) 
(section (iv) below).40  The ECOWAS Executive Secretariat is also the focal point for the 
implementation of NEPAD (section 2(ii)(a)).  EC OWAS has been active in the area of regional 
security through its Ceasefire Monitoring Group (E COMOG).  Recent peace-keeping missions have 
been undertaken in the sub-region (for example, in  Guinea-Bissau (1998), Côte-d'Ivoire (2003), and 
Liberia (2003)). 
(iii) Preferential trade arrangements and related initiatives  
Generalized System of Preferences (GSP) 
33. Sierra Leone is eligible for non-reciprocal pr eferential treatment from  several industrialized 
donor countries under the GSP.41  No accurate figures are availabl e on Sierra Leone's benefits from 
GSP treatment. 
Global System of Trade Preferences among Developing Countries (GSTP) 
34. Sierra Leone is not a participant in the GSTP.42  
                                                      
36 47TH ECOWAS Council of Ministers, De cember 2000, Press Release No. 105. 
37 Ministry of Development and Economic Planning (2001);  and ECOWAS (2000b) . 
38 The other participants are Gambia, Gh ana, Guinea, Liberia, and Nigeria. 
39 IMF (2001). 
40 Decision A/Dec.11/12/01. 
41 The GSP donor coun tries are:  Australia, Belarus, Bulg aria, Canada, Czech Republic, EU(15), 
Hungary, Japan, New Zealand, Norway, Poland, Russian Federation, Slovak Republic, Switzerland, and the United States (UNCTAD, 2001).  
42 The GSTP Agreement seeks to pr omote and sustain mutual trade, and the development of economic 
cooperation among developing countrie s, through the exchange of conc essions in accordance with the 
provisions of the Agreement.  It provides for the negotiation of tariff preferences on trade among its members WT/TPR/S/143 Trade Policy Review 
Page 24 
 
 
Everything But Arms (EBA) 
35. The EU’s Everything But Arms Initiative43, which has been in force since 5 March 2001, 
extends duty-free and quota-free access to imports of  all products other than arms originating in 
49 LDCs.  This preferential treatment will be ex tended gradually to include bananas (as from 
January 2006), sugar (as from 2009) and rice (as from September 2009).  Duty-free tariff quotas on 
rice and sugar have been opened as from the marke ting year 2002-03;  these tariff rate quotas are 
increased annually.44 
African Growth and Opportunity Act (AGOA)45   
36. Under the U.S. African Growth and Opportunity Ac t, Sierra Leone has been eligible for trade 
preferences on a wide variety of products since 23 October 2002.46  Within the terms of AGOA, the 
United States granted trade preferences to 37 countries until the end of September 2008 (Chapter III(3)(i))
47;  24 countries are eligible for apparel benefits (textiles visa since 5 April 2004).48  
In 2003 Sierra Leone exported US$75,000 of products under AGOA and its GSP provisions, slightly 
more than 1% of total exports to the United States.49  According to the authorities, production of 
ginger, cashews, textiles and garments are curren tly being developed for export under the AGOA.  
(iv) ACP-EU Partnership Agreement (Cotonou Agreement) 
37. Sierra Leone is among the African Caribbean and Pacific States (ACP) that signed a 
Partnership Agreement with the EU;  the agreement entered into force on 1 March 2000 
(provisionally).50  Under this agreement the EU has grante d unilaterally duty-free access for industrial 
products and processed agricultural products  originating in the 77 ACP countries. 
38. At the Doha Ministerial Conference, 9 to 14 November 2001, WTO Members granted the EU 
a waiver from its obligations under Article I.1 of the GATT 1994 (concerning MFN treatment) for the 
period 1 March 2000 to 31 December 2007, when new trading arrangements consistent with WTO 
                                                                                                                                                                     
and for the possibility of negotiating non-tariff preferences.  Informati on available at:  http://www.g77.org/ 
gstp/# [6 October 2004]. 
43 EC Regulation No. 416/2001 of 28 February 2001 and Council Regulation (EC) No. 2501/2001. 
44 EC Regulations No. 1381/2002 and 1401/2002 for sugar and rice quotas respectively (European 
Commission, 2004 update).  
45 Information available at:  http://www.agoa.gov [23 June 2004]. 
46 The AGOA covers 6,400 tariff lines, including manufactures, semi-manufactures, apparel items and 
textiles products, and selected agricultural, fishery, and primary industrial products.  
47 U.S. Trade and Development ACT of 2000, modified by the Trade Act of August 2002. 
48 In 2004, 37 countries were eligible for AGOA be nefits:  Angola, Benin, Botswana, Cameroon, Cape 
Verde, Chad, Republic of Congo, Cote d'Ivoire, Democratic Republic of Congo, Djibouti, Ethiopia, Gabon, The 
Gambia, Ghana, Guinea, Guinea-Bissau, Kenya, Lesoth o, Madagascar, Malawi, Mali, Mauritania, Mauritius, 
Mozambique, Namibia, Niger, Nigeria, Rwanda, Sao Tome and Principe, Senegal, Seychelles, Sierra Leone, 
South Africa, Swaziland, Tanzania, Uganda and Zambia.  24  countries were eligible for apparel benefits: Benin, 
Botswana, Cameroon, Cape Verde, Cote d'Ivoire, Ethiopia, Ghana, Kenya, Lesotho, Madagascar, Malawi, Mali, 
Mauritius, Mozambique, Namibia, Niger, Rwanda, Senega l, Sierra Leone, South Africa, Swaziland, Tanzania, 
Uganda and Zambia. 
49 Information available at:  http://www.agoa.gov [23 June 2004]. 
50 The agreement was signed on 23 June 2000 in Cotonou and entered into force definitively on 
1 April 2003 upon ratification.  The agreement replaced the Lomé Convention, which had been in effect since 1975 and whose fourth extension expired at the end of February 2000. Sierra Leone WT/TPR/S/143 
 Page 25 
 
 
rules should be concluded.51  Under the Cotonou Agreement, these new arrangements are to be in the 
form of an Economic Partnership Agreement between the EU and various regional groups.52  T h e  
creation of a free-trade area between the EU a nd West African countries (upon termination of a 
transitional period set for no later than the year 2020) implies the elimination of customs duties on 
products of EU origin covered by the EPA and, co nsequently, tax revenue loss.  Negotiations were 
launched on 27 December 2002.  The first phase invo lved all the ACP countries and the EU, and dealt 
with horizontal issues of interest to all parti es.  This phase concluded on 2 October 2003, with a 
preliminary understanding on horizontal issues in ke y areas such as market access, trade-related areas, 
services, and the development dimensions of EPAs.   The second phase began in October 2003 with 
the launching of negotiations with the Centra l African Economic and Monetary Community 
(CEMAC) and the West African countries (represent ed by the ECOWAS Executive Secretariat, in 
collaboration with the WAEMU Commission).53  The EU considers that these negotiations will 
strengthen the sub-regional inte gration process within ECOWAS. 
39. The EU agreed to release €235 million from the 9th European Development Fund, between 
2003 and 2007, to support these efforts.  It will enable ECOWAS and WAEMU members to 
strengthen their integration process, enhance th eir institutional capacity and reinforce regional 
transport policy, as well as helping ECOWAS impl ement its Mechanism for conflict prevention, 
management, resolution, peacekeeping, and security.54  ECOWAS obtained financing from the 
European Development Fund (EDF) for studies on the impact of the Economic Partnership 
Agreement on the economies of signatories.  Upon  cr eation of a free-trade area between the EU and 
West African countries (upon termination of the transitional period, no later than 2020), the 
elimination of customs duties on products of EU orig in covered by the EPA w ill result in tax revenue 
losses.  In 2000, the member states of the ECOWAS  requested EU financing to cover these losses 
during the transitional period.55  At the ECOWAS ministerial meeting held in Accra in April 2003, the 
ministers requested the EU to provide additional resources in order to allow the West African region to meet the cost of adjusting its economy. 
(7) F
OREIGN INVESTMENT REGIME  
40. Between 1998 and 2002, the share of foreign dir ect investment (FDI) stock to GDP grew 
steadily from 1% to 3.3%, the highest level in  a decade.  In 2002, FDI inflows were about 
US$5 million (around US$3 million in 2001) or 5% of their pre-conflict level (about US$140 million 
in 1986, a peak year).56 
41. The investment environment seems weak.57  Recent studies (March 2004) by the United 
Kingdom's Department for Internati onal Development and the Foreign Investment Advisory Services 
of the World Bank (June 2004) identified the followi ng constraints to private sector development:  
(i) high costs and inefficient delivery of services, espec ially for public utilities;  (ii) weak judicial and 
                                                      
51 WTO document WT/MIN(01)/15, 14 November 2001.  The WTO waiver (WT/L/186, 
18 October 1996), which extended the waiver under Ar ticle I (MFN) of the GATT for the Fourth Lomé 
Convention between the ACP countries and the EEC (GATT document L/7694), ended on 29 February 2000. 
52 According to the EU, the option of the GSP is not considered.  It should be noted that the revised 
GSP scheme currently in force includes the Ever ything but Arms initiative in favour of LDCs.  
53 Press release of the European Commission Directorat e General Trade, 3 October 2003.  Available at:  
http://www.europa.eu.int [23 June 2004]. 
54 ECOWAS Press releases No. 26/2003 (20 April 2003) and No. 31/2003 (25 April 2003). 
55 ECOWAS (2000b). 
56 Political conflicts and years of civil war ke pt FDI levels quite low (UNCTAD, 2004). 
57 "The 2001 Government Report on Private Sector Development and Competitiveness in Sierra 
Leone" cited in Ministry of Development and Econom ic Planning (2004), (expected to be approved in 
December). WT/TPR/S/143 Trade Policy Review 
Page 26 
 
 
regulatory environment;  (iii) devastated infrastructure;   (iv) shallow and ineffective financial system;  
(v) high perception of risk;  (vi) weak civil societ y involvement in private sector matters;  (vii) donor 
policies impeding domestic private sector devel opment;  and (viii) inequitable and inefficient 
structure of the market. 
42. To cope with these difficulties, the legal frame work governing foreign direct investment was 
updated in August 2004 when an Investment Promotion Act was passed and the Non-Citizen (Trade 
and Business) Act of 1969 was revoked.58  According to Sierra Le one Export Development and 
Investment Corporation (SLEDIC), other actions ta ken to improve the invest ment climate include:  
(i) establishment of an Industrial Court in 200259;  (ii) formation of the National Revenue Authority 
(integrating Customs and Income Tax) in Sept ember 2002;  (iii) the Bankruptcy Act Committee, 
which started work in September 2004;  (iii) possi bility of taking a dispute to an international 
settlement court.  Actions due to be taken are:  (i) the enactment of the Company Act and Commercial 
Use of Land Act (scheduled for December 2004);  (ii)  a review of the Partnership Act (1890);  and 
(iii) the establishment of one-stop shop at ports. 
Investment Promotion Act 
43. The Investment Promotion Act covers all sectors except the production of arms and 
ammunition, and military, police, and prison officers'  apparel and accoutrement s;  the Act opened up 
for foreign participation sectors such as mining (inc luding artisanal), manufacturing, transport, brick-
making, and retailing.  Additional special provisions re lating to investment in fisheries, mining, banks 
and other non-bank financial activitie s, and tourism activities are contained in sector-specific Acts;  
according to the authorities there are no restrictive or discriminatory provisions in these regulations. 
44. The new legal framework encourages competition by  ensuring national treatment in virtually 
all areas for all private and public-sector investors.  As from 1996, there have been no limits on foreign capital participation in sectors now covered by the Investment Promotion Act.  There are no 
limits on capital for foreign particip ation in the sector-specific Acts. 
45. The Investment Promotion Act implements tax incentives as provided fo r in the income tax 
regulations (Table II.1).  Past tax benefits will rema in in place until the tax code in force is repealed.  
A revised list of fiscal incentives is to be annexe d to the 2004 Investment Promotion Act and enacted 
by Parliament, but this list has not yet been passed by Parliament.  Sierra Leone has provided more 
favourable payroll tax rates for investors employing ECOWAS citizens, and fiscal incentives in agri-
processing activities with a requirement for 60% local  input or value added (Chapter III(3)(v)).  The 
proposed list to be annexed to the Investment Promo tion Act is to divide the territory into two zones 
(Zone A – Western Sierra Leone;  and Zone B all ot her regions in Sierra Le one).  Capital allowance 
for the reconstruction of the country, and incen tives such as duty and tax exemptions may be 
increased.  Incentives in the tourism sector may be increased, and an allowance may be created for 
special research and training expenses.  Accord ing to the authorities, estimates on forgone fiscal 
revenue from the granting of incentives is estimated at between Le 10 billion and Le 12 billion for the 
first two years of the implementation of the Investment Promotion Act.  
46. Investors are guaranteed freedom to do business (choice of suppliers, clients, provision of 
services);  free entry, residence, movement, and exit of expatriates, and their families, subject to 
observance of the rules in force;  freedom of ma nagement;  freedom to transfer capital, including 
profits and dividends duly accounted for, and funds acquired as a result of the transfer or cessation of 
                                                     
 
58 Law No. 9, the Investment Promotion Act , 5 August 2004. 
59 The Court comprises one full-time judge, who can issue fines of up to Le 200,000 and prison 
sentences of up to two years. Sierra Leone WT/TPR/S/143 
 Page 27 
 
 
the enterprise’s activities, subject to the legi slation in force;  no expropriation measures60; and the 
right to settlement of disputes resulting from interpreta tion or application of the Act.  Should disputes 
arise concerning the validity, interpretation or app lication of the Act and possible determination of 
any fiscal penalties deriving from ignorance or violation of commitments, the arbitration procedure 
may be either through common agreement between the tw o parties or by:  (i) referral to the rules of 
procedures for arbitration of the United Natio ns Commission on International Trade Law 
(UNCITRAL);  (ii) referral to any bilateral or multilateral agreement on investment protection to 
which the Government and the country of which the inv estor is a national are parties;  or (iii) referral 
to any other national or international machinery for the settlement of investment disputes to which the 
parties may agree.61  
Table II.1 
Investment incentives, September 2004  
Measure/Coverage Current situation  
(Non-Citizen (Trade and Business)  
Act of 1969, and other Acts)  Indicative list to be annexed to the 
Investment  Promotion Act, 2004  
Corporate tax  General rate 35% Zone A:  30%;  Zone B:  25%a 
Agriculture (tree and food crops) and 
forestry (cultivation)  Rice:  exempt first 10 years Exempt first 10 years  
Agri-processing (60% local input)  35% Exempt first 10 years  
Agri-processing (below  60% input)  35% First 10 years:  Zone A – 20%;  Zone B – 10%  
Forestry (processing)  35% Zone A – 30%;  Zone B – 20%  
Tourism  Exempt 1 to 5 years Zone A – 25%;  Zone B – 20%  
Losses write-off  Allowable, subject to maximum annual write-off of 50% of succeeding years profit Allowable, subject to maximum annual write-
off of 50% of succeeding years profit  
Import duty    
Raw materials 5% (malaria and HIV drugs exempt) Duty free 
Plant and machinery 5% Duty free 
Generator for operations 5% Duty free 
Tourism Duty-free concession for new construction, 
extension or renovation of an existing one, 
applicable to building materials, machinery 
or equipment that is not easily available in Sierra Leone for the period of construction or rehabilitation (i) Duty-free concession for new approved 
construction, verified extension, restoration of 
tourist facilities and amenities, including 
renovation due to force major, determined by 
the Tourist Board.  This is applicable to imported materials for construction, furnishings, and equipment for first three 
years or to date of completion if less than 
three years. (ii) 50% duty rate reduction for upgrading during first 12 months of work or to date of 
completion if less than 12 months
 
Intermediate products 20% 20% 
Operational vehicles 5% (between 0 and 4 years) 20% (over 4 and up to 10 years) 
30% (above 10 years)
 5% (between 0 and 4 years) 
20% (over 4 and up to 10 years) 
30% (above 10 years)  
Sales tax   
Plant and machinery Tax free Tax free 
Table II.1 (cont'd) 
                                                      
60 A guarantee that the State of Sierra Leone will not take any measure to expropriate investments it has 
made, subject to special cases for public purposes as laid down in the terms of the National Constitution and 
laws.  Expropriation measures include either taking over the majority company shares  or the operation of the 
company.  Compensation will be as directed by the International Court for the Settlement of Investment 
Disputes (ICSID). 
61 If any dispute between an investor and a non governmental party in respect of an enterprise is not 
settled amicably, the matter is referred to the relevant legal authority in Sierra Leone for settlement, in accordance with laws and regulations  governing such transactions.  WT/TPR/S/143 Trade Policy Review 
Page 28 
 
 
Measure/Coverage Current situation  
(Non-Citizen (Trade and Business)  Act of 1969, and other Acts)
 Indicative list to be annexed to the Investment  Promotion Act, 2004
 
Other:  at entry (advance tax) 17.5% 10% 
at final assessment  17.5% (production over Le 100 million) 17.5% (all production) 
vehicles 17.5% 17.5% 
Payroll tax   
General Non-ECOWAS citizens:  Le 1,000,000 
(US$370) per year;  and ECOWAS citizens:  
Le 100,000 (US$37) per year 
 Non-ECOWAS citizens:  Le 1,000,000 
(US$370) per year;  and ECOWAS citizens:  
Le 100,000 (US$37) per year 
Exempt if enterprise exports US$1 million or 
more during the year 
Tourism  Exempt for non-available skills for first three years of employment for up to six persons
 Exempt for non-available skills for first two years for up to three personnel
 
Investment allowance 5% in first year of new purchase  7.5% in first year of new purchase  
Incentives for exports   
Export/excise tax Exempt for 75% exported output  Exempt for 75% exported output  
Export Processing Zones n.a. Special incentives to be enacted  
Duty drawback Allowed on raw materials for goods exported  Allowed on raw materials for goods exported  
Research and training expenses (capital 
investment only) n.a. Initial allowance:  40%;  annual:  20%  
Local employment allowance (number of 
employees) n.a. 2.5% of business income exempt from tax  
(under 51 employees) 5% of business income exempt from tax  
(between 51 and 100 employees) 7.5% of business income exempt from tax (over 100 employees)
 
n.a. Not applicable 
a Zone A:  Western Sierra Leone;  and Zone B:  all regions in Sierra Leone outside Zone A. 
Source:  The Non-Citizen (Trade and Business) Act of 1969;  and  Law No. 9 the Investment Promotion Act, 5 August 
2004. 
47. Sierra Leone has ratified six multilateral investment agreemen ts, including the Convention on 
the Settlement of Investment Dis putes between States and Nationals  of other States of 1965 (ICSID) 
(since 14 October 1966), and the Multilateral Invest ment Guarantee Agency of 1985 (MICA) (since 
12 April 1988).62  At the bilateral level, three agreements  and treaties on the promotion and protection 
of investment have been signe d (Germany in 1965, the United Kingdom in 1981 and 2000, and China 
in 2001).63  Agreements have also been signed to a void double taxation with four countries (United 
Kingdom in 1947 and 2000, Denmark in 1954, Norway in  1955, and India in 1956).  Sierra Leone has 
also signed ten bilateral agreements, mostly on trade cooperation matters and one on promotion of 
small-scale fisheries.64 
 
                                                      
62 The others are:  the Convention setting up the Inter-Arab Investment Guarantee Corporation of 
May 1971 (since April 1974);  the Agreement for the Promotion, Protection and Guarantee of Investment among Members States of the Organization of Islamic Confer ence of 1 June 1981 (since 23 September 1986);  the 
Unified Agreement for the Investment of Arab Capital in the Arab States of 1982;  the Agreement of the Islamic 
Corporation for the Insurance of Investment and Export Credit of 19 February 1992 (since 1 August 1994). 
63 UNCTAD (2004). 
64 At present bilateral treaties ar e maintained with: Algeria, Czech oslovakia, Federal Republic of 
Germany (1980), Hungary (1973), Guinea, People's republic  of China, Republic of Korea, Togo, and the United 
Kingdom and Northern Ireland (1981). Sierra Leone WT/TPR/S/143 
 Page 29 
 
 
 
Export processing zones 
48. Since 2002, efforts have been made to  develop export processing zones (EPZs) 
(Chapter III(3)(iv)).  A draft EPZ Authority Act was produced in 1999 but never enacted.  No 
legislation is in force but regulations are currently being prepared. 
49. According to the authorities, a joint-venture agreement was signed on 15 November 2003  
with the Chinese firm Henan Guoji Group Company for the development  of a trade and industrial 
zone located at the national workshop complex.65  This joint venture is called the Sierra Leone Guoji 
Investment and Development Company.   The formalities (including registration) of the zone had been 
accomplished. 
50. Under this agreement, the Sierra Leone Govern ment will provide the land, existing buildings, 
and preferential conditions (not specified to the S ecretariat) for the establishment of the zone.  In 
exchange the Government is to participate in the joint-venture company through an 18% equity-share 
and a post as Director on the Board.  The join t-venture company will be responsible for the 
construction and management of the zone and the facilities/structures will be available for rent to both 
Chinese and other entrepreneurs, including Sierra Leonean.  Henan Guoji will put capital into the 
project.  The zone will be for companies enga ged in industrial (manufacturing and assembly) 
production.  The international exhibition centre a nd the bonded warehouse of the zone are guaranteed 
the same conditions and incentiv es as those to be provided to other EPZs.  The incentives and 
conditions for firms in the zone may be extended outside the zone to additional enterprises on a case-
by-case basis and within the scope of the Hena n Guoji Industry and Development Corporation's 
agreement. 
 
                                                      
65 The national workshop complex was previously the workshop for the railways, and contained some 
heavy machinery.  After the railways stopped operation, the workshop was used as a production centre for basic 
tools, such as for carpentry.  During the civil war the machines were practically de stroyed and the workshop was 
deserted. WT/TPR/S/143 Trade Policy Review 
Page 30 
 
 
Annex II.1: Trade-Related Technical Assistance 
Overview 
1. In 2003, Sierra Leone was the first WTO memb er to benefit from the newly established WTO 
Trade Policy Clinics, which undertook an assessment of  its trade-related technical assistance (TRTA) 
needs.  Sierra Leone has not yet benefited fro m the revamped programme of the Integrated 
Framework (IF) but a Technical Review was undertak en in October 2004 as a first step towards the 
country's inclusion in the IF process.1  Sierra Leone has not  yet partic ipated  in the Joint Integrated 
Technical Assistance Programme (JITAP).2   
2. The WTO undertook several TRTA activities to assist Sierra Leone in 2004 and further action 
is envisaged for 2005.  Action is focused on:  deve lopment of human resources;  building institutional 
capacity;  support for the implementation of the WTO Agreements;  and support for participation in 
the Doha Development Agenda (DDA). 
3. The development of international trade in Sie rra Leone is also supported at the national and 
the regional level (ECOWAS, WAEMU and MRU) by  several development partners such as United 
Nations specialized agencies (FAO, UNDP, UNIDO) , the World Bank, the European Union, the 
British Government Department re sponsible for promoting developm ent and the reduction of poverty 
(DFID), the United States Agency for Interna tional Development (USAID), the Canadian 
International Development Agency (CIDA) and th e Commonwealth Secretariat, and other bilateral 
partners.  A number of activities are also carried out by non-governmental bodies. 
WTO action since 19953  
4. Between January 1995 and August 2004, officials from Sierra Leone took part in 14 seminars, 
18 workshops and six regional training courses orga nized by the WTO Secretariat on several aspects 
of the multilateral trading system.4  In addition, there were two WTO technical missions to Freetown, 
and a national workshop was held locally to c over the implementation of the Sanitary and 
Phytosanitary (SPS) Agreement.  As indicated earlie r, the first WTO Trade Policy Clinic was held in 
Freetown, in August 2003.5  In 2001 and 2003, two Sierra Leonean officials took part in the trade 
policy courses organized by the WTO Institute fo r Training and Technical Cooperation in Geneva. 
                                                      
1 At its meeting of 29 to 30 June 2004, the Integrated Framework Working Group requested the World 
Bank to undertake a Technical Review of Sierra Leone.  
2 The implementing agencies are the International Tr ade Centre (ITC), the United Nations Conference 
on Trade and Development (UNCTAD), and the WTO.  
3 This annex was prepared using, inter alia , information provided by the Sierra Leone authorities and 
data available at the Technical Assistance Database (WTO  Secretariat’s Institute of Training and Technical   
Co-operation). 
4 These activities covered:  trade and the environment;  the Integrated Database (IDB) and the 
Consolidated Tariff Schedule (CTS);  the Doha Development Agenda and preparations for Cancún;  sanitary 
and phytosanitary measures;  technical barriers to tr ade;  the General Agreement on Trade in Services;  
agriculture;  dispute settlement practices and procedures;  market access;  customs valuation;  review of trade 
policies;  textiles;  telecommunications regulation;  rules implementation;  competition policy;  government 
procurement;  trade and investment;  trade and competition;  and the reference centre.  
5 Trade Policy Clinics are ad hoc  activities, with the purpose of help ing to answer trade-policy issues 
identified by members and provide diagnoses and practical recommendations  on how they might be addressed 
(WT/COMTD/W/117, 16 June 2003).  The second WTO Trade Policy Clinic took pl ace in Angola from 26 to 
28 May 2004. Sierra Leone WT/TPR/S/143 
 Page 31 
 
 
5. In November 2003, a WTO reference centre was established in the Ministry of Trade and 
Industry.  According to the authorities, the refe rence centre has been very helpful to government 
authorities  and researchers from the academic and bus iness communities.  The creation of a reference 
centre in educational institutions is considered ve ry important, in order to disseminate information on 
the multilateral trading system among academics and students.  Since November 2003, in addition to 
MTI staff, more than 100 pers ons used the reference centre. 
WTO action plans for 2004 and 20056 
6. The WTO 2004 and 2005 Technical Assistance and Training Plans provide for the  
participation of Sierra Leonean officials in:  tr ade policy courses in Geneva;  regional trade policy 
courses;  short trade policy courses on the Doha De velopment Agenda;  work shops or seminars on a 
number of issues at the regional or sub-regional leve l;  negotiating techniques;  meetings to promote 
awareness among parliamentarians;  and various  other activities at the WTO headquarters. 7 
Considerations for WTO action 
7. The authorities seek to strengthen the actions  to assist understanding of the multilateral 
trading system among trainers and inte rnational trade experts.  This c onsists mainly of reinforcing and 
continuing the training courses, the trade policy cour ses, and technical meetings, focusing them at a 
more national level.  As in the past, these activiti es should deal with subjects such as notifications, the 
implementation of the WTO Agreements, and the DDA.   The preparatory work for this Trade Policy 
Review increased the authorities' awareness of i ssues of inter-agency coor dination on various trade 
and trade-related issues.  It also made apparent the need for prompt technical assistance on customs 
valuation, TRIMs and TRIPS matters involving the WTO and other specialized international 
organizations such as the WCO (World Customs Or ganisation) and the World Intellectual Property 
Rights Organization (WIPO). 
8. Another type of action would be support for the establishment of more reference centres.  As 
regards the existing centre, needs relate to main taining equipment, training users, and updating and 
expanding the documentary base.  
9. The authorities would like to see the creation of a National Enquiry Point, in order to prepare 
notifications of technical requirements, SPS measure s, and other standards u sed in Sierra Leone.  
                                                      
6 WTO document WT/COMTD/W/119/R ev.2/Add.,1 12 December 2003. 
7 Including the Geneva Week.  These special week-l ong events bring together  representatives of WTO 
Members who do not have a permanent mission in Geneva.  The purpose is to inform these Members and 
observers about recent developments taking place at th e WTO.  Since 1999, nine Geneva weeks have taken 
place (one per year from 1999 to 2001, two per year since 2002).