WORLD TRADE  
ORGANIZATION  RESTRICTED 
WT/ACC/LBR/4 
11 June 2012 
 (12-3074) 
Working Party on the 
Accession of Liberia Original:   English 
 
 
 
ACCESSION OF LIBERIA 
 
Questions and Replies 
 
 
 In a communication circulated in document WT/ACC/LBR/1 on 25 June 2007, the Government of the Republic of Liberia applie d for accession under Article XII of the Agreement 
Establishing the World Trade Organization (WTO).  
 The General Council established a Working Party on 18 December 2007 (document 
WT/ACC/LBR/2 refers) with the following terms of re ference:  "To examine the application of the 
Government of the Republic of Liberia to accede to the WTO Agreement under Article XII, and to 
submit to the General Council recommendations which may include a draft Protocol of Accession."  The membership is open to all WTO Members indicat ing their wish to serve on the Working Party. 
 
 In document WT/ACC/LBR/3, Members were  invited to submit questions in writing 
concerning the foreign trade regime of Liberia.  The initial questions submitted by Members and the 
replies thereto, provided by the authorit ies of Liberia, are reproduced hereunder. 
 
_______________ 
  WT/ACC/LBR/4 
 Page i 
 
 
 TABLE OF CONTENTS 
II.   ECONOMY, ECONOMIC POLICIES AND FOREIGN TRADE ...................................... 1  
1.   Economy ....................................................................................................................... ............. 1  
(a)  General description ........................................................................................................... ........ 1 
2.   Economic policies ............................................................................................................. ......... 1 
(a)  Main directions of the on-going economic policies ................................................................ 1  
(d)  Foreign and domestic investment policies .............................................................................. 2  
(e)   Competitio n policy ............................................................................................................ ........ 4 
III.  FRAMEWORK FOR MAKING AND ENFORCING POLICIES AFFECTING 
FOREIGN TRADE IN GOODS AND TRADE IN SERVICES ........................................... 5  
2.  Government entities responsible for maki ng and implementing policies affecting 
foreign trade ................................................................................................................. ............. 5  
4.   Legislative programmes or plans to change the regulatory regime ..................................... 5  
IV.  POLICIES AFFECTING TRADE IN GOODS ..................................................................... 6  
1.   Import regulations ............................................................................................................ ........ 6 
(a)  Registration requirements for engaging in importing ........................................................... 6  
(b)  Characteristics of national tariff ........................................................................................... 11 
(c)   Tariff quotas, tariff exemptions ............................................................................................. 12 
(e)   Quantitative import restrictions, includi ng prohibitions, quotas and licensing 
systems ....................................................................................................................... .............. 13  
(f)   Import licensing procedures .................................................................................................. 16 
(h)  Customs valuation ............................................................................................................. ...... 17 
(i)  Other customs formalities ..................................................................................................... . 18 
(j)  Pre-shipment inspection ....................................................................................................... .. 21 
(k)  Application of internal  taxes on imports ............................................................................... 21  
(l)   Rules of origin ............................................................................................................... .......... 22 
(m)  Anti-dumping regime............................................................................................................ .. 22 
(n)  Countervailing duty regime ................................................................................................... 23 
(o)  Safeguard regime .............................................................................................................. ...... 23 
2.  Export regulations ............................................................................................................ ...... 24 
(a)  Registration requirements for engaging in exporting.......................................................... 24  
(f)  Export financing, subsidy and promotion policies ............................................................... 25  
3.  Internal policies affecting foreign trade in goods ................................................................. 25  
(a)  Industrial policy, includi ng subsidy policies ......................................................................... 25  
(b)  Technical regulations and standards, including measures taken at the border 
with respect to  imports ....................................................................................................... .... 25 
(c)  Sanitary and phytosanitary measures ................................................................................... 26  
(e)  State-trading practices ....................................................................................................... ..... 28 
4.  Policies affecting foreign trade in agricultural products ..................................................... 29  
(a)  Imports ....................................................................................................................... .............. 29  
(e)  Internal policies ............................................................................................................. .......... 30 
V.  TRADE-RELATED INTELLECTUAL  PROPERTY REGIME ....................................... 30  
1.  General ....................................................................................................................... .............. 30  WT/ACC/LBR/4 
Page ii  
 
 (a)  Intellectual property policy .................................................................................................. .. 30 
2.  Substantive standards of protection, including procedures for the acquisition 
and maintenance of Intellectual Property Rights ................................................................ 34  
(a)  Copyright and related rights, including rights of performers, producers of 
phonograms and broadcasting organizations ....................................................................... 35  
(b)  Trademarks .................................................................................................................... ......... 36 
4.  Enforcement ................................................................................................................... ......... 36 
VI.  TRADE-RELATED SERVI CES REGIME ......................................................................... 37  
1.  General ....................................................................................................................... .............. 37  
2.  Policies affecting trade in services ......................................................................................... 37 
(a)  Government departments, agencies, professional associations or other bodies 
with authority or a role relevant to  the conduct of service activities ................................. 37  
(d)  Provisions governing the existence and operation of monopolies or exclusive 
service supp liers ............................................................................................................. ......... 38 
ANNEX I – General Questions: Transparency ................................................................................. 40  
  WT/ACC/LBR/4 
 Page 1 
 
 
 II.  ECONOMY, ECONOMIC POLICIES AND FOREIGN TRADE 
1.  Economy (a)  General description Question 1 WT/ACC/LBR/3, pages 2 to 3:  "Land ownership is restricted to citizens"; "Liberia's dual 
tenure system, formal and customary, which seriously restricts land ownership by both 
Liberians and foreigners". 
- Does Liberia contemplate to embark on a land ownership reform, which would notably 
eliminate any discrimination between nationals and foreigners? 
Answer: 
The Government of Liberia would like to call to the attention of the Working Party that Article I of 
the GATT 1994 applies to "goods".  Also, Article III of the GATT 1994 applies to "products".  And 
last, the General Agreement on Trade in Services appl ies to "services".  Land and/or land ownership is 
neither a good nor a product, nor is it a service.  Ther efore, land ownership is outside the perimeter of 
the WTO principles, and the "non-discrimination" principle of Article III of the GATT 1994 is not 
applicable. 
2.  Economic policies 
(a)  Main directions of the on-going economic policies Question 2 WT/ACC/LBR/3, page 7:  Under the pillar relat ed to economic revitalisation, the Poverty 
Reduction Strategy "[secondly] prioritizes restorin g major commodity exports such as rubber, 
timber, iron-ore mining, and other cash crops". 
- Could Liberia elaborate on what its action plan  is in order to meet this objective? Have 
concrete measures already been taken? 
Answer: 
As per the PRS Strategy for Econom ic Revitalization, the Government  of Liberia has taken measures 
to restore major commodity exports such as rubber,  timber, iron-ore mining, and other cash crops.  
In the case of rubber and cash crops, the World Bank has approved a Tree Crop Rehabilitation Project 
for small scale farmers involved in rubber as well as other cash crops.  And, under an agreement with 
the Government of Liberia, Buchanan Renewables is assisting farmers to cut down old rubber trees 
and replant.   WT/ACC/LBR/4 
Page 2  
 
 In the case of timber, efforts such as dredging of the ports of Buchanan and Sinoe will make it 
possible to resume the export of timber.  Timber  is being exported from Liberia to international 
markets under the national Chain of Custody System (managed by the Forestry Development Authority and the Société Générale de Surveillan ce) and a Voluntary Partnership Agreement between 
the EU and Liberia.  
(d)  Foreign and domestic investment policies Question 3 WT/ACC/LBR/3, pages 10 to 13:  "Foreign invest ors may wholly own, or in partnership with 
Liberians, control business organizations in any sector of the economy of Liberia" apart from a number of business activities (listed in WT/ACC /LBR/3) which are reserved exclusively for 
Liberians.  
(a) Could Liberia explain the justifications fo r reserving those to Liberians? Does Liberia 
plan to open ownership to foreign investors?  
(b) One of the activities reserved to Liberians is travel agencies. Given its hopes to rapidly 
develop the tourism sector (see pages 15 and 72 of the document WT/ACC/LBR/3), does 
the Government of Liberia not consider that foreign investment in travel agencies could 
contribute to the development of the sector? 
Answer: 
(a)  The Government of Liberia is aware of the non-discrimination principle in Article III of the 
GATT 1994 and has this issue under consideration.   Liberia's overall development agenda, 
under both the Poverty Reduction Strategy and Vi sion 2030, includes the development of its 
domestic private sector as well as the growth a nd development of a vibrant middle class.  In 
an effort to facilitate this goal, the Govern ment of Liberia has reserved specific businesses 
with a relative ease of entry and very low capital investment requirement strategically for Liberians.  The Government of Liberia will monito r and evaluate its strategy with regard to its 
effectiveness prior to opening these sectors to foreign investors.  
The Government of Liberia acknowledges that the current regime in question is not in 
compliance with the WTO agreements.  We will study the issues at hand and work on 
addressing the deficiencies.  WTO Members will be regularly updated on the results of our 
work. In case of need and depending on the progr ess of our reform efforts, the Government of 
Liberia, as a LDC economy, reserves its rights to  request transitional periods beyond the date 
of accession to the WTO in this area. 
(b)  The growth and development of the tourism sect or will include the growth of travel agencies 
which currently are limited to Liberians.  The G overnment of Liberia envisions that Liberian 
owned travel agencies can be instrumental without direct foreign interventions.  The Government of Liberia is deliberating whether to prepare and submit a WT/ACC/5 - Services 
as part of the accession documents (Answers to Members' Questions, WT/ACC/4, 
WT/ACC/8 and WT/ACC/9) or to wait and go right to a Services Offer at a later date in the 
accession process.  Tourism, of course, is a service sector and is included in WT/ACC/5 on page 12 as paragraph "9. TOURISM AND TRAVEL RELATED SERVICES; B. Travel 
agencies and tour operator services".  WT/ACC/LBR/4 
 Page 3 
 
 
 Question 4 
"Foreign investors may invest in the following  business activities provided that where such of 
the listed enterprises is owned exclusively by non-Li berians, the total capital invested is not less 
than US$500,000; and, where such of the listed enterprises is owned by non-Liberians in partnership with Liberians and the aggregate sha reholding of the Liberians is at least 25 
per cent, the total capital invested shall not be less than US$300,000: [list of sectors]" 
- Could Liberia explain the justifications fo r imposing those conditions? For the cases 
where aggregate shareholding of Liberians is  "at least 25 per cent", what is the 
maximum percentage of aggregate Liberian shareholding to which the minimum capital requirement of US$300,000 applies?  Does Liberia plan to amend these measures related 
to foreign investment? 
Answer: 
The Government of Liberia is studying the issue of  foreign investment and enterprise ownership, and 
will assess the impact of these amounts given its inv estment strategy.  Please see answer to Question 3 
above.   
The Government of Liberia acknowledges that the cu rrent regime in question is not in compliance 
with the WTO agreements. We will study the issu es at hand and work on addressing the deficiencies. 
WTO Members will be regularly updated on the results  of our work. In case of need and depending on 
the progress of our reform efforts, the Government of Liberia, as a LDC economy, reserves its rights to request transitional periods beyond the date of accession to the WTO in this area. 
Question 5 
The Memorandum on Foreign Trade Regime (WT/ACC/LBR/3) lists a series of investment 
incentives, special tax incentives and additional tax incentives. 
- Could Liberia clarify whether those measures apply to foreign and domestic investors 
equally?   
Answer: 
The Government of Liberia is studying the issue of  foreign investment and enterprise ownership, and 
will assess the impact of these amounts given its inv estment strategy. Presently, investment incentives 
do not apply equally to foreign and domestic businesses. Investment incentives are based on several 
criteria, including ownership, industry and amounts invested.  Please see the answer to Question 3 above. 
The Government of Liberia acknowledges that the cu rrent regime in question is not in compliance 
with the WTO agreements. We will study the issu es at hand and work on addressing the deficiencies. 
WTO Members will be regularly updated on the results  of our work. In case of need and depending on 
the progress of our reform efforts, the Government of Liberia, as a LDC economy, reserves its rights to request transitional periods beyond the date of accession to the WTO in this area. WT/ACC/LBR/4 
Page 4  
 
 Question 6 
We take note of Liberia's current restrictions  on the distribution of locally manufactured 
products, the importation and sale of used cars, the retail sale of rice and cement, and the supply of sand (WT/ACC/LBR/3, page 10). 
- We request that Liberia please provide a detailed explanation for why ownership of the 
business activities listed on page 10 of WT/ACC/LBR/3 is reserved exclusively for 
Liberians. 
Answer:  
The Government of Liberia informs the Working Party that the overall development agenda under 
both the Poverty Reduction Strategy (PRS) and Visi on 2030 includes the development of its domestic 
private sector as well as the growth and developmen t of a vibrant middle class. In an effort to 
facilitate this goal, the Government of Liberia has reserved specific busin esses with a relatively ease 
of entry and very low capital investment requirement strategically for Liberians.  The Government of 
Liberia will monitor and evaluate its strategy with  regard to its effectiveness prior to opening these 
sectors to foreign investors.   
The Government of Liberia acknowledges that the cu rrent regime in question is not in compliance 
with the WTO agreements. We will study the issu es at hand and work on addressing the deficiencies. 
WTO Members will be regularly updated on the results  of our work. In case of need and depending on 
the progress of our reform efforts, the Government of Liberia, as an LDC economy, reserves its rights to request transitional periods beyond the date of accession to the WTO in this area.
 
(e)  Competition policy 
Question 7 
WT/ACC/LBR/3, page 13:  "Liberia does not have any competition laws in place and neither is 
there any competition policy"; "the Ministry of Commerce and Industry has devoted a significant amount of personnel to price monitori ng and there is internal discussion about price 
controls, or trying to decide on what is an appropriate mark-up or profit margin.  It is 
anticipated that Liberia will eventually n eed to introduce a competition regime". 
- Could Liberia update on its intention regarding both price controls and the 
development of a competition regime?  
Answer: 
The Government of Liberia is aware of the n eed for the development of a competition regime. 
The development of a Competition Law will be included in the Legislative Action Plan. 
Question 8 We note Liberia's anti-competitive concerns for key sectors.  Please describe those concerns and 
efforts that are being taken to address those concerns.  We remind Liberia that any actions (such as the price controls noted) must be WTO consistent.  WT/ACC/LBR/4 
 Page 5 
 
 
 Answer: 
The Government of Liberia is aware of the need  for the development of a competition regime.  
The development of a Competition Law will be included in the Legislative Action Plan. 
III.  FRAMEWORK FOR MAKING AND ENFORCING POLICIES AFFECTING 
FOREIGN TRADE IN GOODS AND TRADE IN SERVICES 
2.  Government entities responsible for making a nd implementing policies affecting foreign 
trade 
Question 9 Liberia states that the Environmental Protection Agency is involved in the import and export of 
chemicals and controlled substances. Please clarif y their role and what, if any, licensing and 
inspection requirements may apply (WT/ACC/LBR/3, page 18). 
Answer: 
The Government of Liberia informs the Working Party that the EPA now operates a National 
Chemical Control Registry which is an Inter-Minis terial Committee sanctioned by a provision of the 
Environment Protection and Management Law of Li beria (copy can be obtained through document 
WT/ACC/LBR/5) that registers and permits the import ation of all chemicals into the country that are 
or have the potential to become polluta nts when released into the environment. 
There is a Memorandum of Understanding between the Ministry of Commerce and Industry and the 
Environmental Protection Agency establishing a Licensing System that makes a permit or licence a requirement for importation of hazardous substances and chemicals.  A permit from the Environmental Protection Agency is a pre-requisite  for obtaining an Import Permit Declaration (IPD) 
at the Ministry of Commerce and Industry.  This process allows all chemicals to be registered and 
screened in advance of being imported. 
4.  Legislative programmes or plans to change the regulatory regime 
Question 10 Commercial Law Reform Program (page 19 of document WT/ACC/LBR/3):  Could Liberia 
provide more details about the content of the ref orm and inform about the expected timeframe? 
Answer: 
The Government of Liberia calls attention to th e Working Party the "development of comprehensive 
and contemporary trade and industrial policies" is being pursued by the Commercial Law Reform 
Program (CLRP).  A comprehensive CLRP began in 2010 but had to be postponed due to lack of 
resources.  However, this project is of high impor tance to the Government and will resume when the 
Government engages the services of the International Senior Lawyers Program (ISLP) this year. WT/ACC/LBR/4 
Page 6  
 
 IV.  POLICIES AFFECTING TRADE IN GOODS 
1.  Import regulations (a)  Registration requirements for engaging in importing Question 11 "Liberia is in the process of implementing a computerized national business registry that is 
expected to be in place by mid-2010".  
- Could Liberia inform about the state of play? 
Answer: 
Overview:  The Liberia Business Registry is a pr iority of the Liberia Poverty Reduction Strategy 
(PRS). It has been delivered by the Ministry of Commerce and Industry in partnership with the 
Ministry of Foreign Affairs, the Ministry of Finance, the Central Bank of Liberia and the National 
Social Security & Welfare Corporation (NASSC ORP). The initiative has been supported by the 
Investment Climate Facility (ICF) for Africa and th e International Finance Corporation (IFC) which 
provided technical expertise and l ogistical and financial support. 
The Liberia Business Registry (LBR) is a semi-aut onomous Government of Liberia Agency operating 
as a one-stop-shop to formalize / register enterpri ses and provide information services to the public.  
Launch: The LBR, launched on 18 April 2011, registers all types and categories of businesses through 
the computerized system, which has the potential of registering a business within at most 48 hours, if 
all requirements for a particular enterprise registration are provided.  The World Bank Doing Business Survey for 2012 puts the number of days it took to register a business at six days. 
Question 12 
Partnership businesses: "the official revenue receipt (payment) for foreign-owned businesses is 
US$800, while for locally-owned businesse s it is L$3,000 (about US$43)." 
- How does Liberia intend to remove the discrimination between foreign-owned 
businesses and locally-owned businesses? 
Answer: 
The Government of Liberia is aware of the "non-di scrimination" principle of the WTO. Therefore, a 
study is being conducted as to how to bring the business licence fees into alignment.  WT/ACC/LBR/4 
 Page 7 
 
 
 Question 13 
Incorporated business:  
Registration:  
- Liberian owned - Foreign owned Fee 
L$4,000 (US$57) US$900 
- How does Liberia intend to remove the discrimination between foreign-owned 
businesses and Liberian-owned businesses? 
Answer: 
The Government of Liberia is aware of the "non-di scrimination" principle of the WTO. Therefore, a 
study is being conducted as to how to bring the business incorporation registration fees into 
alignment. 
Question 14 
Please provide a copy of the Investment Code of  2009 and the Associations Law to the Working 
Party for review. 
Answer: 
The Government of Liberia would like to inform the Working Party that the MFTR mistakenly 
referred to the Investment Code of 2009.  It shoul d have referred to the Investment Act of 2010.  
A copy of the Investment Act of 2010 and the Asso ciations Law can be obtained through document 
WT/ACC/LBR/5. 
Question 15 
While we understand that registering importers can be useful, it appears that current law 
amounts to a requirement to incorporate a business in Liberia in order to engage in trade.  
This appears to constitute a domestic presence requirement (WT/ACC/LBR/3, page 20). 
(a)  We request that Liberia please clarify wh ether a foreign (legal or natural) person has 
the opportunity to directly import a produc t for a customer in Liberia without first 
establishing domestic presence in Liberia. 
(b)  If Liberia does require foreign persons to  establish domestic presence in Liberia before 
they are permitted to import goods, what is the rationale for this requirement in 
addition to registration in order to import? 
Answer: 
(a)  Yes, a foreign (legal or natural) person do es have the opportunity to directly import a product 
for a customer in Liberia without first establishi ng domestic presence in Li beria.  In that case, 
the foreign firm is the supplier/exporter of th e product into Liberia and the customer is the 
importer.  It is the importer (legal or natural) in this case who must meet the domestic presence requirement depending on the end use (p ersonal or commercial) of the product being 
imported.  WT/ACC/LBR/4 
Page 8  
 
 Anyone involved in importation of good for sale is  involved in a business.  That person has to 
be recognized by the laws of Liberia as a sole proprietorship, partnership, corporation or joint 
venture.  In order for you to be legally en gaged in these activities, the business has to be 
registered, and during this process, a Tax Identification Number (TIN) is assigned to this business. 
A foreigner (legal or natural) person who expo rts to Liberia does not have to have domestic 
presence to do so and does not have to be registered with the Government of Liberia.  The responsibility of registering is on the importer not the business supplying the goods to Liberia 
as a physical presence is not required under our law.  He who receives (the importer) must 
have a legal presence in Liberia in accordance w ith Chapter 4.2 of the General Business Law 
of Liberia (copy can be obtained through document WT/ACC/LBR/5).  
(b)  Not applicable.  It is not a requirement unde r our laws and specifically Customs Law, so no 
rationale needs to be provided. 
Question 16 
Liberia states there are "no registration requiremen ts for engaging in importing".  However, it 
is stated that "All businesses involved in import  or export are required to register with the 
Ministry [of Commerce and Industry] first, then  obtain approval from the respective sector 
ministries before engaging in importing or exporting".  Please clarify what sort of approval could be required from "respective sector ministries", which ministries could be involved, and the Ministry of Commerce and Industry a pproval process (WT/ACC/LBR/3, page 20). 
Answer: 
The Government of Liberia confirms that the Li berian Business Registry (LBR) has the role of 
registering enterprises in accordan ce with Chapter 4 of Title 14 of the General Business Law (copy 
can be obtained through document WT/ACC/LBR/5).  The LBR advises the enterprise, based upon the line or lines of business activity, to obtain the requisite operating licence from the Ministry or 
Agency with oversight and technical responsibilit y. Listed below are examples of some of the 
"business activities" that require a licence or permit from the relevant sector Ministry or Agency: 
1. Fishing activity and other agricultural activities – Ministry of Agriculture; 
2. Sale of motor vehicles, parts and accessories (other transport related activities) – 
Ministry of Transport; 
3. Sale of pharmaceuticals – Pharmaceutical Board of Liberia; 
4. Mining activities – Ministry of Lands, Mines and Energy; 
5. Logging activities and/or forestry related activities – Forestry Development Authority 
(FDA); 
6. Construction related activities – Ministry of Public Works; 
7. Private security guard services – Ministry of Justice; and 
8. Buying and selling "scrapped materials" – Mini stry of Lands, Mines and Energy/Ministry 
of Justice, and other relevant ministries. 
Every registered and legal enterprise under the La w of Liberia has the right to import or export. 
Thus, the only requirement for engaging into impor t and export activities in Liberia is through the 
formalization of one's enterprise.  WT/ACC/LBR/4 
 Page 9 
 
 
 Question 17 
Liberia notes that petroleum, cement and rice im porters must apply for authorization to import 
from the Ministry of Commerce and Industry, a nd that such sectors are "highly monitored".  
Please clarify what is entailed in the authorization process and what is the nature of such monitoring (WT/ACC/LBR/3, page 20). 
Answer: 
The Government of Liberia would like to make  a correction to the Memorandum on the Foreign 
Trade Regime (WT/ACC/LBR/3).  The Government of Liberia monitors (but does not control) 
importations of rice and cement. 
Overview on Cement: The Government does not exerci se control over the cement market in Liberia. 
However, there are minimum requirements for importation as follows: 
 New entrants must have a current business re gistration for the fiscal year of operation; 
 A cement sample with a minimum grade standard of 42.5R must be submitted prior to 
importation; 
 The importer must have available a storage facility with a minimum storage capacity of 
10,000 metric tonnes; and 
 New entrants must submit a list of distributor s/retailers regarding the sale/distribution of 
cement. 
In the past, the Liberia Cement Company, CEMENC O, enjoyed exclusivity over the manufacturing 
and importation of cement that was supported by th e imposition of a protective tariff of US$2.00 per 
bag on imported cement by the past Liberian administration.  
However, in 2006, by an Executive Order, the cem ent market was liberali zed and the tariff of 
US$2.00/bag was suspended. The same Executive Order eliminated the monopoly of CEMENCO. 
Currently, Liberia has the following cement co mpanies: CEMENCO, Fouta Corporation, Monco 
Liberia Ltd., Fortress, United Commodities,  Srimex Enterprises, Inc. and others. 
Overview on Rice: The Government of Liberia monitors the importation of rice because of the 1979 
rice riots. Rice is Liberia's staple diet and, with 75 per cent of the population living below the poverty 
line, it is the Government's policy to ensure its av ailability and affordability to the average Liberian.  
In this fragile environment, rice is c onsidered a politically sensitive commodity. 
The rice market is not restricted as it was in the past. Currently, there are seven rice importers in 
Liberia: Supply West Africa Trading (SWAT), Unit ed Commodities Inc. (UCI), Fouta Corporation, 
Harmony Trading, Mila Community, Abranata  and Sons Inc., and K & K Trading Co. 
The market share by any of the rice importers depends on the competitive prices offered, and not 
because of quote distributions as alluded to in  the Memorandum on the Foreign Trade Regime. 
There is no longer any import quota. 
The Ministry of Commerce and Indust ry monitors the rice market to: 
 Ensure rice price affordability on the local market vis-à-vis the world market price; 
 Discourage illicit trading to avoid market saturation, arbitrary price hikes, hoarding and 
smuggling; 
 Ensure that rice importers have in-country stoc k for three to four months at all times; and 
 Ensure acceptable import quality, quantiti es and diversifying of import sources. WT/ACC/LBR/4 
Page 10  
 
 Additionally, all rice importers are to meet the following requirements: 
 Business registration current for the Fiscal Year of operation; 
 Warehouse capacity of not less than 10,000 metric tonnes; 
 Submit a list of distributors/sellers of rice; 
 Establish a distribution chain of at least five of the leeward counties of Liberia; and 
 Submit a sample of rice prior to importation with  the minimum grade standard of 5 per cent to 
25 per cent broken. 
Overview on Petroleum Products: The Government of Liberia monitors imports of petroleum 
products. 
 Prior to Liberia application's to the World Tr ade Organization (WTO), the Liberia Petroleum 
Refinery Company (LPRC) was the only public corporation established by Legislative Act 
with the sole right to import, distribute a nd grant franchise to any person or business 
establishment with the expressed desire to se ll petroleum products on the Liberian market. 
 Following the decline of LPRC infrastructure in  the 1980s, and its inability to perform its 
statutory obligation as the sole importer of pe troleum products, the management then began 
delegating its statutory responsibilities to private entities wishing to import petroleum 
products. 
 LPRC storage tanks and oil jetties are in a debilitating condition, with limited storage capacity 
to handle the multiple requests from local impor ters to import refine d products. So, the 
management has introduced import schedules to afford everyone the opportunity to import. 
 Understanding fully the magnitude of the stor age constraints and the overwhelming demand 
at the LPRC Oil Jetty, Total Liberia Inc. has put forth a proposal to the management of 
Liberia to construct its own oil terminal to mitigate the problem. 
Importation Requirements for Petroleum Products: 
 Current Business Registration for FY of operation; 
 Non-refundable, non-transferable petroleum im port licence fee of US$27,000 annually to the 
management of LPRC for importers of  petroleum products into Liberia; 
 For Distributors, it is US$7,000.00, and for those importing lubricant, it is US$3,500.00 
annually. 
Question 18 
Liberia appears to state that foreign-owned busin esses must submit articles of incorporation to 
the Ministry of Foreign Affairs and the Mini stry of Finance, and that fees are levied. 
(a)  We request further clarification on th ese incorporation requirements for foreign-owned 
businesses (WT/ACC/LBR/3, pages 21-22), an d why the requirements appear to be 
different for Liberian-owned businesses. 
(b) Liberia states that different fees apply to business incorporation depending on whether 
they are Liberian- and foreign-owned.  Plea se clarify the basis for such fees, and how 
these fees are in line with the cost of the actual service rendered (WT/ACC/LBR/3, 
pages 21-22).   WT/ACC/LBR/4 
 Page 11 
 
 
 Answer: 
(a)  The Government of Liberia would like to  clarify that the Liberian Business Registry, 
launched on April 18, 2011, registers all ty pes and categories of businesses through the 
computerized system, which has the potential of registering a business within at most 48 hours if all requirements for a particular enterprise registration are provided.  The World 
Bank Doing Business Survey for 2012 puts the numbe r of days it took to register a business at 
six days.  Registration requirements are the same for foreign and Liberian owned businesses. 
(b)  The Government of Liberia wishes to asser t that for a Domestic Liberian Corporation 
(a corporation created under the Laws of Liberia), the filing fee is the same regardless of ownership.  This means that based upon the in tended number of shares to be filed, be it 
owned by a Liberian or non-Liberian, the filin g fee is the same.  For a Foreign Corporation 
(a corporation created under different jurisdic tion) seeking a place of business in Liberia 
through an Application for Authority to do Business in the Republic of Liberia, the filing fee with the Government of Liberia is US$500.00.  
(b)  Characteristics of national tariff 
Question 19 
Liberia states the Customs Revenue Code of 2000 "provides a list of entities that can import 
goods duty free" and outlines the authority "to suspend, abrogate or modify any duties on refined gold or other minerals" and of the Mining Board to establish temporary duties. Please provide a copy of the Code to the Working Party. 
Answer: 
The Government of Liberia confirms that the "author ity to suspend, abrogate, or modify any duties on 
refined gold or other minerals" refers to expor ts, not imports.  These provisions can be found in 
Volume 7 in pages 351 and 352 of the Customs Revenue  Code of Liberia Act of 2000.  A copy of the 
Customs Revenue Code of Liberia Act of 2000 can be obtained through document WT/ACC/LBR/5. 
Question 20 
The Memorandum on Foreign Trade Regime (WT/ ACC/LBR/3) states that Liberia is to 
implement the ECOWAS CET by January 2013.  It  further states: "In addition to the four 
bands for the ECOWAS CET tariff schedule, there are discussions on introducing a fifth band 
(for the sensitive products) of 35 per cent. Liberia is however, not in support of this additional 
protective tariff as it will raise average tariffs". 
The introduction of the fifth band (35 per cent) has already been agreed by ECOWAS ministers 
in November 2008. Since then, there are discussion s over what lines should be covered. In light 
of this, could Liberia provide further explanations about its opposition to the fifth band? Is Liberia opposed to the extent that it has not pr oposed any line to go into the fifth band? Does 
Liberia have its own methodology for identifying 'sensitive products'? What are these and do 
these correspond to those of other states in the region? Is Liberia actively participating in the 
definition of the fifth band and advocating its stance? WT/ACC/LBR/4 
Page 12  
 
 Answer: 
The Government of Liberia confirms that it is a member of ECOWAS and plans to implement the 
CET (Common External Tariff) by January 2013.  Li beria will implement all CET rates equal to or 
higher than the current Liberian tariff.  Liberian rates that are lower than the CET will require an 
increase in the rate.  A three-year implementation plan has been developed for a gradual increase so 
that the impact will not be harsh. Liberia was represented at the 2008 ECOWAS meeting and 
endorsed the decision.  Liberia is not totally against the fifth band of the CET.  The fifth band is intended to protect regional industries.  Currently, Liberia does not have a manufacturing industry but 
has the potential to do so and is making efforts through its Industrial Policy to encourage the 
development of this sector. 
(c)  Tariff quotas, tariff exemptions Question 21 
WT/ACC/LBR/3, page 24, second paragraph: (a) Could Liberia explain the presidential order system ? (b) Are the tariff exemptions delivered erga omnes , to any companies? 
Answer: 
(a) The Government of Liberia wishes to explai n that the Presidential (Executive) Orders 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.  The Presidential Order System addresses specific issues or concerns pending legislative action. In Liberia, only the legislature has the authority to establish duty and tax rates on a permanent basis. 
(b) Tariff exemptions by Executive/Presidential Orde rs are printed and published in local dailies. 
Tariff exemptions issued through Presidential Orde r are available to all enterprises paying the import 
duties unless otherwise restricted by the Order.  In centive agreements entered into between specific 
companies and the Government of Liberia are specific  to the company and not available to all.  The 
Government of Liberia, through the Consolid ated Tax Amendments Act of 2011 (copy can be 
obtained through document WT/ACC/LBR/5), is moving away from this practice so that incentives 
will be specified in the tax code and available to all qualifying companies on an equal basis. 
Question 22 
We understand that low or zero tariffs on agricultural, mining and petroleum extraction 
equipment can be valuable to Liberia's economic de velopment.  However, we note that Liberia 
maintains provisions for duty-free imports ava ilable only to firms with an agricultural 
concession agreement, mineral development ag reement, or petroleum production sharing 
agreement (WT/ACC/LBR/3, page 24).  WT/ACC/LBR/4 
 Page 13 
 
 
 (a)  We request that Liberia please provide fu rther information on each of these types of 
agreements. 
(b)  Please also explain whether the duty-free be nefits that accrue to companies participating 
in these agreements are contingent upon the use of local content or contingent upon 
export. 
Answer: 
(a)  Addition Sections 16 & Chapter 17, Section 1708 of the Consolidated Tax Amendments Act 
of 2011 (copy available through document WT/ACC/LBR/5) provides the sectors, the investment threshold and the type and le vel of exemption available under the law. 
(b)  Under the Executive Order No. 40, an exte nsion of the Executive Order No. 30 (copies of 
these Executive Orders can be obtained th rough document WT/ACC/LBR/5), it is not 
dependent on the use of local content and/or e xport.  However, the provi sions of Section 16 in 
the Consolidated Tax Amendments Act of 2011 (available through document 
WT/ACC/LBR/5) become available based on th e level of investment (US$300,000 for 100 
per cent Liberians and US$1 million and above for all others for a set period of time 5 years), 
and specifically for manufacturers – it requires local inputs of about 30 per cent excluding 
water.  Export is not a requirement under all scenarios. 
(e)  Quantitative import restrictions, includi ng prohibitions, quotas and licensing systems 
Question 23 Page 26 of document WT/ACC/LBR/3: "it prohibits importation into Liberia of light vehicles 
that are more than ten years old (since 1 Janua ry 2006).  The light ve hicles include sedans, 
buses, pickups, four wheel drive vehicles (jeeps) and light trucks." 
- Could Liberia explain the justifications for such  prohibition?  Is the sale of light vehicles 
of more than ten years old prohibited on the domestic market?  If authorised, do specific 
conditions have to be met (e.g. ve hicle safety inspection system)?  
Answer: 
The provision under question was in the Revenue Code of Liberia Act of 2000 (copy available 
through document WT/ACC/LBR/5).  The new draft Code, which has not, as of yet, been passed by 
the Parliament, does not contain this provision. 
Question 24 
"Importation of rice and cement into Liberia is also controlled by the Government of Liberia." 
- Could Liberia provide details about the justif ications for such controls, and about what 
such controls consist of? WT/ACC/LBR/4 
Page 14  
 
 Answer: 
The Government of Liberia would like to make  a correction to the Memorandum on the Foreign 
Trade Regime (WT/ACC/LBR/3).  The Government of Liberia monitors (but does not control) 
importations of rice and cement. 
Overview on Cement:  The Government does not exerci se control over the cement market in Liberia. 
However, there are minimum requirements for importation as follows: 
 New entrants must have a current business re gistration for the fiscal year of operation; 
 A cement sample with a minimum grade standard of 42.5R must be submitted prior to 
importation; 
 The importer must have available a storage facility with a minimum storage capacity of 
10,000 metric tonnes; and 
 New entrants must submit a list of distributors/retailers regarding the sale/distribution of 
cement. 
In the past, the Liberia Cement Company, CEMENC O, enjoyed exclusivity over the manufacturing 
and importation of cement that was supported by th e imposition of a protective tariff of US$2.00 per 
bag on imported cement by the past Liberian administration.  
However, in 2006, by an Executive Order, the cem ent market was liberali zed and the tariff of 
US$2.00/bag was suspended. The same Executive Order eliminated the monopoly of CEMENCO. 
Currently, Liberia has the following cement co mpanies: CEMENCO, Fouta Corporation, Monco 
Liberia Ltd., Fortress, United Commodities,  Srimex Enterprises, Inc. and others. 
Overview on Rice: The Government of Liberia monitors the importation of rice because of the 1979 
rice riots. Rice is Liberia's staple diet and, with 75 per cent of the population living below the poverty 
line, it is the Government's policy to ensure its av ailability and affordability to the average Liberian.  
In this fragile environment, rice is c onsidered a politically sensitive commodity. 
The rice market is not restricted as it was in the past. Currently, there are seven rice importers in 
Liberia: Supply West Africa Trading (SWAT), Unit ed Commodities Inc. (UCI), Fouta Corporation, 
Harmony Trading, Mila Community, Abranata  and Sons Inc., and K & K Trading Co. 
The market share by any of the rice importers depends on the competitive prices offered, and not 
because of quote distributions as alluded to in th e Memorandum on the Foreign Trade Regime. There 
is no longer any import quota. 
The Ministry of Commerce and Indust ry monitors the rice market to: 
 Ensure rice price affordability on the local market vis-à-vis the world market price; 
 Discourage illicit trading to avoid market satu ration, arbitrary price hikes, hoarding and 
smuggling; 
 Ensure that rice importers have in-country stoc k for three to four months at all times; and 
 Ensure acceptable import quality, quantiti es and diversifying of import sources. 
 
Additionally, all rice importers are to meet the following requirements:  
 Business registration current for the Fiscal Year of operation; 
 Warehouse capacity of not less than 10,000 metric tonnes; 
 Submit a list of distributors/sellers of rice;  WT/ACC/LBR/4 
 Page 15 
 
 
  Establish a distribution chain of at least five of the leeward counties of Liberia; and 
 Submit a sample of rice prior to importation with  the minimum grade standard of 5 per cent to 
25 per cent broken. 
Question 25 
Liberia states that "Importation of rice and cement into Liberia is also controlled by the 
Government of Liberia. This is achieved by  approving as necessary importers of such 
commodities by the Ministry  of Commerce and Industry". 
- Please clarify what is entailed in the author ization process and what, if any, control the 
Government of Liberia maintains over importers once approved (WT/ACC/LBR/3, page 26).  
Answer: 
The Government of Liberia would like to make  a correction to the Memorandum on the Foreign 
Trade Regime.  The Government of Liberia monitors  (but does not control) importations of rice and 
cement. The Government of Liberia does not determ ine new entrants into the market; neither does it 
determine the import quota for any of the key play ers in the market. Once an importer meets the 
import requirements below, the Ministry of Comme rce and Industry interposes no objection to the 
importation. 
Overview on Cement: The Government does not exerci se control over the cement market in Liberia. 
However, there are minimum requirements for importation as follows: 
 New entrants must have a current business re gistration for the fiscal year of operation; 
 A cement sample with a minimum grade standard of 42.5R must be submitted prior to 
importation; 
 The importer must have available a storage facility with a minimum storage capacity of 
10,000 metric tonnes; and 
 New entrants must submit a list of distributor s/retailers regarding the sale/distribution of 
cement. 
In the past, the Liberia Cement Company, CEMENC O, enjoyed exclusivity over the manufacturing 
and importation of cement that was supported by th e imposition of a protective tariff of US$2.00 per 
bag on imported cement by the past Liberian administration.  
However, in 2006, by an Executive Order, the cem ent market was liberali zed and the tariff of 
US $2.00/bag was suspended. The same Executiv e Order eliminated the monopoly of CEMENCO. 
Currently, Liberia has the following cement co mpanies: CEMENCO, Fouta Corporation, Monco 
Liberia Ltd., Fortress, United Commodities,  Srimex Enterprises, Inc. and others. 
Overview on Rice: The Government of Liberia monitors the importation of rice because of the 1974 
rice riots. Rice is Liberia's staple diet and, with 75 per cent of the population living below the poverty 
line, it is the Government's policy to ensure its av ailability and affordability to the average Liberian.  
In this fragile environment, rice is c onsidered a politically sensitive commodity. 
The rice market is not restricted as it was in the past. Currently, there are seven rice importers in 
Liberia: Supply West Africa Trading (SWAT), Unit ed Commodities Inc. (UCI), Fouta Corporation, 
Harmony Trading, Mila Community, Abranata  and Sons Inc., and K & K Trading Co. WT/ACC/LBR/4 
Page 16  
 
 The market share by any of the rice importers depends on the competitive prices offered, and not 
because of quote distributions as alluded to in  the Memorandum on the Foreign Trade Regime. 
There is no longer any import quota. 
The Ministry of Commerce and Indust ry monitors the rice market to: 
 Ensure rice price affordability on the local market vis-à-vis  the world market price; 
 Discourage illicit trading to avoid market saturation, arbitrary price hikes, hoarding and 
smuggling; 
 Ensure that rice importers have in-country stoc k for three to four months at all times; and 
 Ensure acceptable import quality, quantiti es and diversifying of import sources. 
Additionally, all rice importers are to meet the following requirements: 
 Business registration current for the Fiscal Year of operation; 
 Warehouse capacity of not less than 10,000 metric tonnes; 
 Submit a list of distributors/sellers of rice; 
 Establish a distribution chain of at least five (5) of the leeward counties of Liberia; and 
 Submit a sample of rice prior to importation with  the minimum grade standard of 5 per cent to 
25 per cent broken. 
(f)  Import licensing procedures 
Question 26 
Page 26 of document WT/ACC/LBR/3: "All impo rters of all products from all countries are 
required to obtain an Import Permit Declaration (IPD) to import goods into Liberia. […] According to Liberia President's Annual Speech (January 2010), the government is considering 
moving away from the issuance of Import Permit Declarations." 
- Could Liberia inform whether any step has b een taken/is planned to be taken as regards 
the issue of Import Permit Declarations? 
Answer: 
The Government of Liberia informs the Working Part y that steps have been taken to minimize the 
impact of the Import Permit Declaration (IPD). Sin ce 1 October 2010, the IPD is required only for a 
list of specified products and commodities.  A copy of the Administrative Notice MCI/No. 
002/09/2010 setting forth the limited application of Import Permit Declarations to Specified Products 
and Commodities is available through document WT/ACC/LBR/5. 
Question 27 
WT/ACC/LBR/3, page 26:  We appreciate that Liberia is considering moving away from the 
issuance of Import Permit Declarations and s upport that move so long as more burdensome 
measures are not put in place.  We request that Liberia please clarify the difference between an 
IPD and an import declaration.  WT/ACC/LBR/4 
 Page 17 
 
 
 Answer: 
The difference between an IPD and an import declarati on is that an IPD (import permit declaration) is 
the form used by the Ministry of Commerce and Industry to monitor importation, whereas the import 
declaration is the Single Administrative Declaration (form) which importers use to make declarations to Customs. 
Question 28 We request that Liberia clarify whether Pre-Shipment Inspection service fees are published, 
and if so where, and how those fees related to services performed determined (1.2 per cent of 
f.o.b., US$1/metric tonne for rice, and US $2/metric tonne for petroleum products)? 
Answer: 
Pre-Shipment Inspection (PSI) fees were re-publishe d 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 $190 minimum charge for imports).  A copy of the publicati on can be obtained through document WT/ACC/LBR/6. 
This fee relates to the cost of PSI services perform ed by Bureau Veritas (BIVAC), the pre-shipment 
inspection company, which include: validating the da ta on the IPD; sending the request for inspection; 
conducting physical inspections of the goods; issu ing inspection reports; determining the correct 
customs classification code for goods; performing price analyses; calculating the value of goods for duty purposes; and issuing the Clean Report of Finding. 
Question 29 
Please provide further information about how the "price comparison" is undertaken as part of 
the Clean Report of Finding. 
Answer: 
BIVAC maintains price databases in its offices around the world whic h enable it to undertake price 
comparisons in the Clean Report of Finding.  An expurgated copy of a completed Clean Report of 
Finding can be obtained through document WT/ACC/LBR/6. 
Question 30 
Liberia indicates that an IPD's validity can be extended for an additional three months. What is 
the procedure for extending valid ity (WT/ACC/LBR/3, page 27)? 
Answer: 
To extend the Import Permit Declaration (IPD), the impor ter needs to write a letter to the Ministry of 
Commerce and Industry requesting an extension.  Normally, the IPD is extended for an additional 
month, but with good cause it can be extended for three additional months. 
(h) Customs valuation Question 31 Liberia states that it does not apply WTO valua tion methods as set out in Article VII of the 
GATT 1994, nor does it apply the WTO Customs Valuation Agreement as presented by the 
Agreement on Implementation of Article VII of the GATT 1994.  Liberia has stated that the WT/ACC/LBR/4 
Page 18  
 
 Ministry of Finance had requested legal advice and secured funding to draft a new law 
consistent with the WTO Customs Valuation Agreement and other relevant WCO Protocols, and that this law was supposed to be enacted in 2010. Please notify the Working Party of the 
status of this legislation and its implementation . Please provide a copy of the relevant legislation 
if it is available (WT/ACC/LBR/3, page 27). 
Answer: 
Currently, the Government of Liberia applies the Brussels Definition of Value.  However, a new 
Customs Law has been drafted and is pending enactme nt by the Legislature.  It is envisaged that 
Parliament will pass the new Customs Law by Decemb er 2012.  Upon approval by the Minister of 
Finance/Cabinet, a copy will be forwarded to the WTO Secretariat. 
(i) Other customs formalities Question 32 We note the Memorandum on the Foreign Trade Regime (WT/ACC/LBR/3) states "Similar 
automation systems are to be ex tended to other customs points in 2010".  Please provide an 
update on the status of this project. 
Answer: 
ASYCUDA World is currently operational at three locations, the Monrovia Seaport, the 
Roberts International Airport (RIA), and the Li beria Petroleum Refining Company (LPRC) port.  
Work is underway to expand ASYCUDA to other cust oms ports in Liberia.  A contract has been 
signed that will implement ASYCUDA World at all Customs ports by the end of 2013. 
Question 33 
Please clarify whether the eleven steps that char acterize the new customs process must be done 
sequentially or whether some of them can be do ne concurrently.  For instance, can the broker 
prepare the documents prio r to the goods arrival? 
Answer:  
The eleven steps are presented as below: 
No. Steps      Implementation                                             . 
I Pre-Arrival Information and Profiling  This can occur conc urrently with II. 
II Arrival of the Vessel    This can occur concurrently with I, III – VIII. 
III Brokers Preparatio n    This can occur concurre ntly with II but after I. 
IV Lodgement     This can occur only after III but concurrently         w i t h  I I .  
V Selectivity     This can occur only after IV but concurrently  
       w i t h  I I .  VI Assessment, Queries and Amendments  This  can occur only after IV & V and Queries   
and Amendments not mandatory in all cases. 
This step can occur concurrently with II. 
VII Payment      This can occur only after VI but concurrently 
       w i t h  I I .  
VIII Release      This can occur only after VII but concurrently        w i t h   I I .  
IX Post Clearance Audit    This does not occur within the clearance  
                    it occurs based on selectivity criteria after   WT/ACC/LBR/4 
 Page 19 
 
 
       goods have been released from Customs  
      c o n t r o l .  
X NPA (APMT) Process    This can happen only after VII & VIII.  
XI Exit      This can occur only after II, VII, VIII & X. 
Question 34 
With regard to section "(i) Pre-arrival information and profiling" of document 
WT/ACC/LBR/3, page 28, the Memorandum on  the Foreign Trade Regime states that 
"Customs may use the pre-arrival information fo r risk profiling and targeting".   Could the 
representative of Liberia please explain under wh ich circumstances the pre-arrival information 
is not used? 
Answer: 
Pre-arrival information is used in every transaction.   Based on the pre-arrival information, the customs 
level of intervention (risk assessment) can be determin ed to be either high or low.  This decision is 
based on information obtained prior to the arrival of  the goods or from historical data available. 
Question 35 
With regard to section "(i) Pre-arrival information and profiling" of document 
WT/ACC/LBR/3, page 28,  please clarify whether the use of brokers is mandatory and clarify 
what are the eligibility requirements for brokers, if any? 
Answer: 
The use of a broker is not mandatory.  Please refer to Chapter 15, Section 1500 of the Revenue Code 
of Liberia Act of 2000 (copy available thr ough document WT/ACC/LBR/5) and Chapter 13, 
Subchapter B – Sections 1310 – 1314 of the Act to  Amend the Revenue Code of Liberia of 2000 to 
Adopt a Modernized Customs Code.  These sections  lay out the conditions under which a broker can 
be issued a licence and a licence can be suspended a nd/or revoked.  A copy of the "Act to Amend the 
Revenue Code of Liberia of 2000 to Adopt a Mode rnized Customs Code" will be forwarded to the 
WTO Secretariat as soon as the Parliament passes the law. This Act is still a draft pending legislative 
enactment. 
Question 36 
With regard to section "(v) Selectivity" of document WT/ACC/LBR/3, page 29, please describe 
what criteria are used to determine which lane (Green, Yellow, Red, Blue) a product is placed in. 
Answer: 
Liberia's risk criteria are based ma inly on five factors as follows: 
 Importers compliance record. Prior to automation, Customs conducted 100 per cent physical 
inspection/examination on all consignments excep t those for diplomatic missions, INGOs and 
such importers.  As a result of these inspecti ons, Customs was able to establish a compliance 
record for all importers thus identif ying risk levels of all importers. 
 Type of commodity.  The 100 per cent examination also provided customs information of the 
kind of commodities with high risk not only for revenue fraud but also for health and security 
concerns. WT/ACC/LBR/4 
Page 20  
 
  Importer's agent/broker's record.  By the sa me exercise Customs was able to establish a 
compliance record of brokers. 
 Country of origin/export.  The same exercise  provided Customs with statistics that show 
which countries of export had discrepancies of risky levels. 
 Intelligence.  Some criteria are based on intellig ence.  The risk level established through each 
or the combination of any of the above determines the risk criteria (red, yellow, blue, green). 
Question 37 
With regard to section "(vii) Payment" of do cument WT/ACC/LBR/3, page 29, does Liberia 
have a guarantee or surety system in place? 
Answer: 
The Government of Liberia confirms that Liberia has a guarantee system in place. 
Question 38 
With regard to section "(ix) Post clearance a udit" of document WT/ACC/LBR/3, page 30, 
please describe what criteria are used to det ermine whether a product undergoes PCA. What is 
meant by "off-line verification"?  What is the "Archives Section"? 
Answer: 
The Government of Liberia confirms that the cr iteria used to determine whether a product goes under 
Post Clearance Audit (PCA) are: (1) consignment mu st be Pre-Shipment Inspection (PSI) compliant; 
(2) value of the goods; (3) nature of the goods; (4) count ry of origin of the goods; (5) risk level of the 
consignee and/or broker; and (6) volume of import. Referencing the answer to Question 36, Blue Lane 
declarations are subject to post clearance audit. 
The term "off-line verification" stands for verifi cation after the consignment has been released from 
Customs control.  
The "Archives Sections" is the area in which all ha rd copies of processed customs declarations from 
the Freeport Collector of Customs are kept for the statutory period. 
Question 39 
With regard to section "(x) The NPA process" of document WT/ACC/LBR/3, page 30, please 
describe the amount and services rendered for any port charges. 
Answer: 
Please note that the Freeport of Monrovia is operated by APM Terminals, whereas the port of 
Buchanan is operated by the National Port Authority (NPA). Copies of  the "Tariff of APM Terminals Liberia Limited" published by A.P. Moeller Termin als (APMT), for the Freeport of Monrovia, and the 
"National Port Authority Tariff of Dues and Charges Le vied at the Port of Buchanan", for the port of 
Buchanan, can be obtained through document WT/ACC/LBR/6.  WT/ACC/LBR/4 
 Page 21 
 
 
 (j) Pre-shipment inspection 
Question 40 WT/ACC/LBR/3, page 32:  We note that PSI is currently required for all goods over US$3,500. 
Is Liberia considering moving away from or reducing its use of Pre-Shipment Inspection? 
Answer: 
The Government of Liberia has extension of the current Pre-Shipment Inspection (PSI) with BIVAC 
under consideration.  
(k)  Application of internal taxes on imports 
Question 41 WT/ACC/LBR/3, page 32:  "For most of the bev erages and spirits, imported ones have a higher 
excise duty than those that are locally produced". 
- How does Liberia intend to remove the di scrimination between those beverages and 
spirits that are imported and th ose that are locally produced? 
Answer: 
The new Consolidated Tax Amendments Ac t of 2011 (copy available through document 
WT/ACC/LBR/5) has addressed the issue of non-discrimination as it was in the old law. Section 1120 
on Alcoholic Beverages states, "Excise tax, at a rate  of 35 percent, shall be  levied on all beverages 
with an alcohol content in excess of one per cent,  including beer, wine, stout, ale, gin, whisky, 
bourbon, and other products intended for consumpti on by mouth that have the requisite alcohol 
content, whether imported to or produced in Li beria, but not including pha rmaceutical products or 
medicinal preparations (for example, cough suppr essants or similar products) if certified by the 
Pharmacy Board. Section 1121 on Tobacco and Tobacco Products states, "Excise tax at a rate of 35 
percent shall be levied on tobacco and on any prod uct containing tobacco, including cigarettes, cigars, 
snuff, chewing tobacco, and similar products, whet her imported to or manufactured in Liberia. 
Question 42 
We note that, for some commodities, Liberia ch arges higher excise duties on imports than local 
products.  This practice appears in conflic t with Article III of the GATT 1994 national 
treatment requirements.  We request that Lib eria please provide further information on these 
excise duties. 
Answer: 
The Government of Liberia is aware of the "non- discrimination" principle of the WTO and has begun 
removing the discrimination, as evidenced in the Consolidated Tax Amendments Act of 2011 
(Section 1120) (copy available through document WT/ACC/LBR/5).  A study will be conducted on 
how to align excise duty rates for all other impor ted and domestic products.  Moreover, the Economic 
Community of West African States (ECOWAS) is working on harmonization of excise tax rates within the region.  WT/ACC/LBR/4 
Page 22  
 
 (l)  Rules of origin 
Question 43 The Memorandum on Foreign Trade Regime (WT/ ACC/LBR/3, page 33) omits to indicate that, 
as Liberia is a country included in the special arrangement for the least developed countries of the EU's scheme of Generalised Tariff Preferences (GSP), the EU's GSP rules of origin apply to 
Liberia. 
Answer: 
The Government of Liberia appreciates the calling of this matter to our attention.  The drafter of the 
Memorandum omitted this critically important factor. 
(m)  Anti-dumping regime 
Question 44 
WT/ACC/LBR/3, page 33:  "Anti-dumping procedu res in Liberia are not based on or follow the 
WTO rules".  
- Can Liberia inform about its reform plan in order to bring its legislation in compliance 
with WTO rules? 
Answer: 
The Government of Liberia calls to the atten tion of the Working Party that the anti-dumping 
provisions are in the Revenue Code of Liberia Act of 2000 (copy available through document 
WT/ACC/LBR/5).  The Act to Amend the Revenue C ode of Liberia of 2000 to Adopt a Modernized 
Customs Code eliminates the provision for anti-dumping measures.  It is expected to be enacted by 
the Parliament in 2012.  Should the Government of Liberia decide to enact Anti-dumping Law, the 
WTO Secretariat will be notified, and the legislati on will be in conformity with the WTO Agreement 
on Anti-dumping. 
Question 45 
Liberia states that "anti-dumping procedures in Liberia are not based on or follow the 
WTO rules".  What actions are being take n to make these procedures WTO compliant? 
Answer: 
The Government of Liberia calls to the atten tion of the Working Party that the anti-dumping 
provisions are in the Revenue Code of Liberia Act of 2000 (copy available through document 
WT/ACC/LBR/5).  The Act to Amend the Revenue C ode of Liberia of 2000 to Adopt a Modernized 
Customs Code eliminates the provision for anti-dumping measures.  It is expected to be enacted by 
the Parliament in 2012.  Should the Government of Liberia decide to enact Anti-dumping Law, the 
WTO Secretariat will be notified, and the legislati on will be in conformity with the WTO Agreement 
on Anti-dumping.  WT/ACC/LBR/4 
 Page 23 
 
 
 (n) Countervailing duty regime 
Question 46 WT/ACC/LBR/3, page 33:  "Countervailing duty is  provided for in Section 1201 of the Customs 
Revenue Code of 2000.  This legislation provides for imposition of new and additional duties on 
foreign goods as remedies as a way of Presidentia l action.  The President is authorized to 
proclaim and declare those duties when they de termine they will be in the public interest". 
- Could Liberia provide more details about th e system of Presidential authorisation and 
how it is determined that new and addition al duties on foreign goods are in the public 
interest? 
- Have those provisions already been applied? Could Liberia provide examples? 
Answer: 
Please note the above answer on anti-dumping.  The Gove rnment of Liberia calls to the attention of 
the Working Party that the countervailing duty provis ion is in the current Revenue Code of Liberia 
Act of 2000 (copy available through document WT/A CC/LBR/5).  The Act to Amend the Revenue 
Code of Liberia of 2000 to Adopt a Modernized Cu stoms Code replaces the Revenue Code of Liberia 
Act of 2000, and is expected to be enacted by the Pa rliament in 2012.  There is no provision in the Act 
to Amend the Revenue Code of Liberia of 2000 to  Adopt a Modernized Customs Code for application 
of countervailing duty measures. Should the Govern ment of Liberia decide to enact a Countervailing 
Duty Law, the WTO Secretariat will be notified, an d the legislation will be in conformity with the 
WTO Agreement on Subsidies and Countervailing Measures. 
(o) Safeguard regime 
Question 47 
Although we recognize that Liberia's anti-dum ping and countervailing duty regimes are not yet 
fully based on WTO rules, we would urge Lib eria to make the necessary changes in its regime 
as soon as possible. This would include, but wo uld not be limited to, requiring there to be an 
investigation into whether goods were dumped or s ubsidized, whether there is material injury 
suffered by the domestic industry, and whether there is a causal link between the dumped or 
subsidized imports and the injury experienced.  Liberia would need to conduct its trade remedy proceedings consistent with all provisions of  the WTO Anti-dumping Agreement and the WTO 
Agreement on Subsidies and Countervailing Measures. 
We request that Liberia clarify its position on  conducting safeguard proceedings in compliance 
with WTO obligations under the WTO Agreement on Safeguards. 
Answer: 
The application of safeguard measures in Liberia is  not based on or does not follow the WTO rules.  
It is envisaged that Liberia will not enact a safe guard provision.  However, should Liberia enact a 
safeguard provision, it will notify the WTO Secret ariat and the measures will be in conformity with 
the WTO Agreement on Safeguards.  WT/ACC/LBR/4 
Page 24  
 
 Question 48 
We request that Liberia clarify whether the President can only impose countervailing duties in 
instances where the duties are determined to be in the public interest?  If so, would Liberia 
please describe the criteria for such a determination? 
Answer: 
The Government of Liberia confirms that trad e remedy provisions, anti-dumping, countervailing and 
safeguards are not contained in the draft Act to Am end the Revenue Code of Liberia of 2000 to Adopt 
a Modernized Customs Code.  It is envisaged th at application of trade remedy measures would only 
be imposed in accordance with WTO conforming legislation. 
Question 49 
Please explain how the process followed by th e Minister of Finance when imposing anti-
dumping or countervailing duties, and whether the current process is consiste nt with principles 
of transparency and provide the opportunity for all concerned pa rties to defend their interests, 
or when this will be the case? 
Answer: 
In the Revenue Code of Liberia Act of 2000 (copy available through document WT/ACC/LBR/5), 
there are provisions for imposing anti-dumping or countervailing duties.  The Act to Amend the 
Revenue Code of Liberia of 2000 to Adopt a Mode rnized Customs Code does not contain provisions 
for anti-dumping, countervailing duty, or safeguard measures.  If Liberia should enact provisions for 
anti-dumping, countervailing duty, or safeguard meas ures, it will notify the WTO Secretariat and the 
measures will be in conformity with the WT O Agreement on Anti-Dumping, the Agreement on 
Subsidies and Countervailing Measures, and the Agreement on Safeguards. 
2. Export regulations 
(a) Registration requirements for engaging in exporting Question 50 Export permit declaration: Can the export perm it declaration be considered as an automatic 
export licence? 
Answer: 
The Government of Liberia considers the Export Permit Declaration as an automatic licence. 
The purpose of the export permit declaration is to monitor export performance and to provide 
technical advice on which sector(s) the Government could develop. Also, it  is a document by which 
the Government captures export data for statistical  purposes and for GDP tabulation. Other than the 
normal business registration certificate for conduc ting business in Liberia, there are no other 
requirements to obtain an export permit declaration.    WT/ACC/LBR/4 
 Page 25 
 
 
 (f) Export financing, subsidy and promotion policies 
Question 51 We request that Liberia please explain what export promotion policies it may intend to 
implement, for instance as part of the Liberia Export Development Project (WT/ACC/LBR/3, page 35)? 
Answer: 
The Government of Liberia is currently working on  an Export Promotion Strategy.  We note that the 
Consolidated Tax Amendments Act of 2011 (copy available through document WT/ACC/LBR/5) has 
a potential non-permissible s ubsidy provision which will be  examined and resolved. 
3. Internal policies affecting foreign trade in goods 
(a) Industrial policy, including subsidy policies 
Question 52 Liberia notes that it does not have any subsidy policies affecting foreign trade in goods but is 
currently in the process of developing an indu strial policy.  However, the section of the 
Memorandum discussing "Foreign and domestic  investment policies" describes investment 
incentives provided under the "Act Amending the Revenue Code of 2000 (referred to as the 
Economic Stimulus Act of 2009").  These incl ude "special tax incentives" to a number of 
sectors, such as manufacturing, which appear to be  conditioned on the use of local content.  We 
request that Liberia explain why it does not cons ider these incentives to be subsidies affecting 
trade in goods, and that it provide to the Work ing Party details regarding these incentives, in 
particular with regard to the local content requirements for manufactured goods. 
Answer: 
The Economic Stimulus Act of 2009 was never pub lished and therefore never went into effect. 
Laws in Liberia do not go into e ffect until they are published. 
Question 53 
We request that Liberia please provide the Work ing Party with any details regarding subsidies 
related to industrial policy prior to its accession. 
Answer: 
The Government of Liberia confirms, as stated in  Section IV. 3. (a) of the Memorandum on Foreign 
Trade Regime, that it does not have industrial subsidy policies. 
(b)  Technical regulations and standards, incl uding measures taken at the border with 
respect to imports 
Question 54 
We note that Liberia currently lacks an inquiry  point for TBT.  Does Liberia have a timeline to 
establish an inquiry point?   WT/ACC/LBR/4 
Page 26  
 
 Answer: 
The Government of Liberia confirms that the Ministry of Commerce and Industry is in the process of 
establishing a TBT inquiry point.  It is envisaged th at the inquiry point will be established in 2012 and 
the WTO Secretariat will be duly notified.  
(c)  Sanitary and phytosanitary measures 
Question 55 
Liberia states that the country of origin must  be "free of communicable diseases." How do 
Liberia's regulations incorporate the principles of equivalence and regionalization? 
Answer: 
Liberia uses the codes and associated manuals of the World Organisation for Animal Health (OIE).   
Question 56 Has Liberia based, or is it planning to im plement, SPS measures on relevant international 
guidelines, standards, or recommendations, such as those adopted by the OIE, IPPC, or Codex? 
Answer: 
Yes.  Liberia is a member of CODEX and the IPPC .  See the above answer to Question 55 regarding 
the OIE.  
Question 57 
Please provide an update on the construction of the national laboratory for agricultural 
products testing (WT/ACC/LBR/3, pages 37-38), and whether only the national laboratory will 
be responsible for testing of agricultural goods. 
Answer: 
The Ledlum Laboratory located at Fendell, Liberia under the aegis of the Ministry of Agriculture has 
been completed and dedicated.  It is fully operational but only tests live animals.  
Question 58 
Please provide further information to the import p ermit process, specifically, but not limited to: 
Who provides the information provided on the perm it, and whether copies of the phytosanitary 
certificate from the country of origin must be p resented by the importer and if electronic copies, 
fax copies or photocopies accepta ble for a secondary recipient. 
Answer: 
To apply for the import permit from the Ministry of  Agriculture, an importer has to send a letter 
requesting permission to import to the Deputy Minist er of Technical Services of the Ministry of 
Agriculture.  All information is provided by the pr ospective importer.  Phytosanitary certificates from 
the country of origin must be provided with and must accompany the shipment or imported 
commodity or commodities.  One copy is left with  the Department of Technical Services while the 
second copy is sent to the border post or point of entry.  WT/ACC/LBR/4 
 Page 27 
 
 
 With respect to imports of plants and plant materi al, the permit shows the following information:  full 
address of the importer; the customs office at which the imports are made; the quantity and a description of the goods, country and place of origin ; the full address of the supplier of the goods; and 
the means of conveyance authorised.   
The importer provides the information on the permit.  The permit is signed by the Deputy Minister for 
Technical Services and the Director of the Quarantine  Division.  It is subject to the condition that 
several documents are presented to the quarantine in spectors at the port of arrival for inspection in 
Liberia (including the General Phytosanitary Certifi cate, and treatment, special condition, inspection 
upon arrival, and active Growth Inspection docume nts).  The permit is valid for three months. 
Question 59 
Liberia also states that "before issuing the [import] permit, the Department of Technical 
Services ensures (through record checks) that the country of origin is free of pests and relevant 
diseases".  Does Liberia provide for regionalization? 
Answer: 
Yes.  Liberia uses the codes and associated manuals  of the World Organisation for Animal Health 
(OIE).   
Question 60 
Please provide a copy of the Quarantine Ac t and any relevant regulations for review. 
Answer: 
A copy of the Plant and Animal Quarantine Act (of the Agricultural Law of Liberia, Title 3 of the 
Liberia Code of Laws, as revised in 1972) can  be obtained through document WT/ACC/LBR/5. 
Question 61 Liberia notes regulations are governed by the "international Zoo-Sanitary code on relevant 
diseases?" We request Liberia provide a copy to the Working Party. 
Answer: 
The Government of Liberia wishes to inform the Work ing Party that the refere nce to the International 
Zoo-Sanitary Code was mistaken.  However, Li beria does follow the ICD-ICD-10-CM International 
Classification of Diseases.  
Question 62 
Under "Import of products of animal origin," the first paragraph notes that the product must 
satisfy requirements concerning "radioactive activities".  Please clarify the meaning of "radioactive activities," and the nature of such requirements. 
Answer: 
Please refer to the above answer to Question 61.  Radioactive activities are outlined in the ICD-ICD-
10-CM International Classification of Diseases. WT/ACC/LBR/4 
Page 28  
 
 Question 63 
Has Liberia established an SPS National Notification Authority (NNA) and Enquiry Point (EP)?  
Is it operational?  In which Ministry and department is it located, and is it staffed? If not, can 
Liberia please provide details on its proposed establishment? We encourage Liberia to utilize its SPS Enquiry Point employees for National  Notification work and vice versa. 
Answer: 
The Government of Liberia has not at this time established an SPS EP.  However, significant progress 
has been made towards the establis hment of an NNA and an EP.  The Ministry of Agriculture, the 
Ministry of Health and Social Welfare, the Ministry of Commerce and Industry, and the Environmental Protection Agency have established a National SPS Steering Committee which has 
met and has set up a road map for th e establishment of an NNA and an EP. 
Question 64 
What procedures will be implemen ted to ensure relevant regulatory/food safety agencies are in 
close communication with the SPS National No tification Authority to ensure the timely 
dissemination of notifications to the WTO? 
Answer: 
The Government of Liberia is aware of the need for timely notification to the WTO of changes in 
SPS measures.  Regulations and procedures are being developed as part of the WTO accession 
process and the NNA.  
Question 65 
What procedures will be put in place to ensure that draft SPS measures will be published in the 
Official Gazette and notified to the WTO in their early stages allowing for the WTO 
recommended 60 day comment period?  What does Liberia consider "early stage"? 
Answer: 
The Government of Liberia is aware of the need for early publication to the WTO of changes in SPS 
measures.   Regulations and procedures are being developed that will govern timely dissemination of 
information.  Liberia concurs with the WTO recommendation of the 60 day comment period.  
(e) State-trading practices 
Question 66 We note that the Liberia Produce Marketing Corporation is a wholly Government-owned 
monopoly on exports in majo r agricultural commodities with a number of responsibilities, 
including fixing prices.  We request further information on this state-trading enterprise. 
Answer: 
The Liberia Produce Marketing Corporation (LPMC) is responsible for the marketing and promotion 
of Liberia's agricultural commodities including coffee and cocoa.  The company's role and mandate is 
to ensure that local producers of commodities are paid  a fair and consistent price for commodities.    WT/ACC/LBR/4 
 Page 29 
 
 
 LPMC also implements a grading system at the farm gate and provides information on prices and 
price movements.  Along with the Ministry of  Agriculture and the Cooperative Development 
Authority (CDA), it establishes price and market stru ctures that encourage local farmers to increase 
production, offer competitive prices, and a dd value for local consumption and export. 
- Memorandum on Foreign Trade Regime: A nnex 6 - Information on State-Trading  
Question 67 
National Oil Company of Liberia (NOCAL) is lis ted as an STE in the text on WT/ACC/LBR/3 
page 39 and referred to Annex 6 for more information.  The company is not included in Annex 6.  Please provide detailed information on the legal provisions and functioning of 
NOCAL. 
Answer: 
The Government of Liberia notes the omission of the National Oil Company of Liberia (NOCAL) 
from Annex 6 of the MFTR.  We are now provi ding clarification on the legal provisions and 
functioning of NOCAL: 
Purpose: The Corporation is established for the purpo se of holding all of the rights, title and interest 
of the Republic of Liberia in the deposits and rese rves of liquid and gaseous hydrocarbons within the 
territorial limits of the Republic of Liberia, whet her potential, proven, or actual with the aim of 
facilitation the development of the oil and g as industry in the Republic of Liberia. 
Function: To implement the purpose for which the Co rporation is established, the Corporation shall 
(among others) have the following functions: (b) To  undertake and/or facilitate the exploration of 
established deposits of liquid and gaseous hydrocar bons in Liberia, where economically feasible, 
through the negotiation and conclusion, subject to approval as otherwise he rein provided, of two 
appropriate agreements, loans fina ncing, and exploration arrangeme nts with potential investors and 
other relevant parties, entities, corporations, or fo reign governments, in collabor ation with the relevant 
ministries and agencies of the Government of Liberi a.  All such agreements and arrangements shall 
require the final approval of the President of Liberia. 
The Act Adopting the New Petroleum Law of th e Republic of Liberia sets forth the purpose, 
functions, and legal provisions of NOCAL and can  be obtained through document WT/ACC/LBR/5. 
4. Policies affecting foreign trade in agricultural products 
(a) Imports Question 68 Please provide a copy of the Economic Stimulus Taxation Act of 2009 and the Food and 
Agriculture Policy and Strategy (Executive Order No. 5 of 2006). 
Answer: 
The Economic Stimulus Act of 2009 was never pub lished and therefore never went into effect. 
Laws in Liberia do not go into effect until they ar e published.  The Government of Liberia is pleased 
to provide a copy of the Food and Agriculture Policy and Strategy which is available through 
document WT/ACC/LBR/6.  WT/ACC/LBR/4 
Page 30  
 
 Question 69 
We have noted that the Liberian Government is  monitoring the quantity and price of imported 
wheat flour in order to support the domestic m illing industry.  Please provide more details of 
the monitoring process and specific Government policies and actions involved in supporting the 
domestic industry.  For how long does the Gov ernment of Liberia intend to apply these policies? 
Answer: 
The Government of Liberia confirms that the Mini stry of Commerce and Industry does not restrict the 
quantity of wheat flour imported into the commerce of  Liberia. However, there is a surtax of 10 per 
cent per kilo imposed on imported flour by the Ministry of Finance.  This surtax is to make the local 
flour industry price competitive considering the high  cost production due the lack of electrical power, 
water, and economy of scale of production.  The ph ase out period of this administrative policy may 
take up to five years. 
(e) Internal policies 
Question 70 Please confirm that Liberia has no domestic support policies – whether green box, amber box, 
or prohibited. Please clarify the nature of any current rural development policies, or any such 
policies under consideration. 
Answer: 
The Government of Liberia confirms that it h as no domestic support policies – green box, amber box 
or prohibited (red) box.   
V. TRADE-RELATED INTELLECTUAL PROPERTY REGIME 
1. General 
(a) Intellectual property policy Question 71 Under which Ministry is the Industrial Property Agency currently? 
Answer: 
The Government of Liberia is pleased to inform  the Working Party that the Industrial Property 
Agency is within the Ministry of Commerce and Industry. 
Question 72 
What are the results of two-year WIPO Development Plan?   WT/ACC/LBR/4 
 Page 31 
 
 
 Answer: 
Results from the two-year WIPO Development Pl an (copy can be obtained through document 
WT/ACC/LBR/6) has moved Liberia forward in the area of intellectual property Law, in that two lawyers were awarded scholarship to study intellect ual property with the help to teach and propagate 
Intellectual Property Rights in the country.  Secondl y, results from the two-year WIPO Development 
Plan are to merge the Copyright Act and the Industr ial Property Act into a single Intellectual Property 
Act that will be in harmony with WIPO's best prac tices and will enable Liberia to meet international 
standards; current efforts are underway.  At the same time, the two offices (Copyright Office and 
Industrial Property Office) will be merged to fo rm one Intellectual Property Systems office for 
Liberia.   
The WIPO Development Plan had also encouraged tr ainings for stakeholders and, as a result, the 
Intellectual Property Systems office, in collabor ation with the Copyright Office and Industrial 
Property Office, are conducting workshops to enlight en the Liberian people on IPRS.  A workshop 
sponsored by WIPO was held in 2010 to encourage the incorporation of Intellectual Property into the 
curriculum of institutions of higher learning.  As a result of that workshop, the African Methodist 
Episcopal University will begin teaching cours es in Intellectual Property this September.  
The Development Plan calls for branding two Liberi an businesses.  Two proposals have been sent to 
WIPO and are being considered. 
Question 73 
Does Liberia consider joining other international agreements in the field on IP? If yes, which 
ones and by when? 
Answer: 
The Government of Liberia would like to comple ment the information provided in the Memorandum 
on Foreign Trade Regime (MFTR) by saying that Li beria has acceded to the Rome Convention which 
entered into force on 16 December 2005.  The Government of Liberia will keep WTO Members 
regularly updated with the intentions of the G overnment as regards acceding to other Intellectual 
Property Agreements. 
Question 74 
Please provide copies of the Laws and Regula tions governing Intellectual Property Law in 
Liberia, including those pertaining to the Lib eria Copyright Office and the Liberia Industrial 
Property system. 
Answer: 
The Government of Liberia confirms that Laws and Regulations governing Intellectual Property in 
Liberia are actively being worked on by intellectual property lawyers and the Law Reform Commission.  Once the laws and regulations are finalized, and enacted by the Parliament/Cabinet, 
copies will be forwarded to the WTO Secretariat. WT/ACC/LBR/4 
Page 32  
 
 Question 75 
Please provide a copy of the two-year deve lopment plan being developed with WIPO. 
Answer: 
The Government of Liberia confirms that the tw o-year development plan developed by WIPO is 
being implemented by the Consultant/Intellectual Property System Office, Ministry of Commerce and 
Industry.  A copy of the two-year Devel opment Plan can be obtained through document 
WT/ACC/LBR/6. 
Question 76 
Please describe Liberian efforts to facilitate th e establishment of national collective societies 
mentioned in the Memorandum on Foreign Trade Regime (WT/ACC/LBR/3, page 52) and 
describe how laws and implementing regulations would be designed. 
Answer: 
The Government of Liberia wishes to make a corre ction to the phrase "national collective societies". 
The correct term is "Collective Management Orga nization (CMO)".  The Ministry of Commerce and 
Industry (MoCI) established a CMO team under the A ssistant Minister for Trade. This recently 
established organization will carry on the day-to-d ay activities on behalf of copyright users by 
collecting and distributing royalties on their behalf. 
The Copyright Office published an advertisement in  a local newspaper for the recruitment of CMO 
staff to start operations as soon as possible. The Ministry of Commerce and Industry in collaboration 
with the Copyright Management Board, the Copyright Office, and the Intellectual Property Systems Office within the Ministry of Commerce and Indus try has designed a strategy plan to conduct a 
detailed workshop in the form of training and/or te aching new staff after recr uitment is completed. 
The CMO staff and the stakeholders  need to understand the role and functions of the CMO.  Anti-
Piracy Regulations are being drafted so as to give  weight to the protection of Intellectual Property 
Rights in Liberia. 
Question 77 
We understand that Liberia has considered dra fting new Copyright and Industrial Property 
Laws (draft legislation circulated was called "C opyright Act of 2011" and "Industrial Property 
Act of 2011").  What is the current status of this le gislation?  If this legislation or similar is still 
being considered, please provide the most recent draft. 
Answer: 
The Government of Liberia is in the process of merging both the Copyright Act and the Industrial 
Property Act. The Act is being finalized and will be  called the Intellectual Property Act of 2012.   
Also, the Government of Liberia is in the early stage of merging both the Copyright Office and the 
Industrial Property Office into one office.  WT/ACC/LBR/4 
 Page 33 
 
 
 Question 78 
Liberia notes that the Copyright Commission has never met since it was established in the 1997 
Copyright Law (WT/ACC/LBR/3, page 53). Please i ndicate the current operational status of the 
Liberian Copyright Commission, and how its mission is being filled. 
Answer: 
The Government of Liberia would like to make a correction to the MFTR.   Liberia has a Copyright 
Office, and a Copyright Management Board, not Copyright Commission as mentioned in the Act of 1997.  The Copyright Management Board (CMB) is the supervisory arm of the Copyright Office.  
The Copyright Office handles the day-to-day activiti es and reports to the CMB.  The CMB sets policy 
direction to ensure that the Copyright Office is we ll run and seeks the well-being of copyright users.  
However, the CMB has not met the expectations of stakeholders in seeking protection on their behalf.  
As a result, in the current draft Act, the Manageme nt Board has been removed and will be replaced by 
the Collective Management Organizations (CMO) that  will also be charged with the responsibility of 
forwarding infringement cases to the appropria te authorities in the Copyright Office. 
Question 79 
Liberia notes that the Liberia Copyright Offi ce concerns itself only with the economic and 
moral rights of Liberian nationals and residents (WT/ACC/LBR/3, page 52).  Does the Office have any obligations to serve foreign authors (fo r example, can foreign authors register their 
works in Liberia)?  To the extent there are cha llenges or difficulties in extending protection or 
measures to foreign nationals (such as authors,  performers and producers), please describe how 
such actions will comply with the national trea tment provisions in Article 3 of the WTO TRIPS 
Agreement. 
Answer: 
The Government of Liberia would hereby like to confirm that the Copyright Office is serving both 
local and foreign authors and by doing it is fully respecting the provisions of Article III of the GATT 
1994. 
Question 80 Please provide examples of economic and mo ral interests of authors referenced in 
(WT/ACC/LBR/3, page 52).   
Answer: 
The Government of Liberia is pleased to provi de examples of economic and moral interests of 
authors. The economic interest of authors is to ensu re that Liberian authors benefit from their works in 
order that their successors should benefit as well. Ex ample: if a musician produced a song or music, 
and dies, his or her family can benefit from that mu sic especially when it is under a contract. As for 
the moral interest, the Government will protect the interest of a deceased author from any person who 
wishes to carry on distortion, mutilation or to m odify the work of that author against his/her 
successors.  There are provisions for protecting the economic and moral interests of authors in the 
new Intellectual Property Act of 2012.  WT/ACC/LBR/4 
Page 34  
 
 Question 81 
The Memorandum on Foreign Trade Regime descri bes challenges Liberia faces in Intellectual 
Property Rights enforcement and piracy (WT/ACC/ LBR/3, pages 53, 54).  Please identify all 
agencies within the Government that currently have enforcement responsibilities (e.g., entities 
responsible for customs, health, or prosecution) and any regulations applicable to Intellectual 
Property Rights enforcement. 
Answer: 
The Government of Liberia confirms that the following agencies are responsible for Intellectual 
Property Rights and copyrights: 
1. Ministry of Justice (Police and Bureau  of Immigration and Nationalization); 
2. Ministry of Finance (Bureau of Customs and Excise); 
3. The National Security Agency (NSA); 
4. Ministry of National Security; and 
5. Commercial Court, Magisterial Courts and/ or the Circuit Courts (Civil Law Court). 
The Ministry of Commerce, the Ministry of Inform ation, Culture and Tourism, and the Ministry of 
Labour are responsible for implementing enforcemen t in collaboration with the Copyright Office. 
As for the Industrial Property Office, the Ministry of  Justice (Police), Ministry of Finance (Bureau of 
Customs and Excise), Ministry of Health, Ministry  of Agriculture, the Commercial Court and other 
courts such as the Civil Law Court, Magisterial Courts, etc. are responsible for enforcement. 
Note that here is an inter-agency taskforce for Intellectual Property Rights, which includes: 
 Ministry of Commerce (including the Copyright Office and Industrial Property Office) 
 Ministry of Justice (Including Police, Immigration and DEA) 
 Law Reform Commission 
 Ministry of Finance (Including Bureau of Customs) 
 Ministry of Health and Social Welfare 
 Ministry of Agriculture 
 Ministry of State for Legal and Economic Affairs 
 National Port Authority 
 National Bureau of Investigations 
 Ministry of National Security 
 Ministry of Planning and Economic Affairs 
 Central Bank of Liberia 
 Ministry of Postal Affairs 
 Ministry of Foreign Affairs 
2. Substantive standards of protection, incl uding procedures for the acquisition and 
maintenance of Intellectual Property Rights 
Question 82 Liberia's Memorandum on Foreign Trade Regime (WT/ACC/LBR/3) does not include any 
reference to standards or regulations related to products derived from genetic engineering.  We 
note the important role innovative agricultural technologies can play in meeting the challenges 
of food security and climate change.  We en courage Liberia to ensure that regulatory  WT/ACC/LBR/4 
 Page 35 
 
 
 approaches related to genetic engineering and other new agricultural technologies are 
transparent, predictable, science-based and co nsistent with international trade obligations. 
Answer: 
The Central Agriculture Research  Institute (CARI) is the only Liberian Government-owned and 
operated research entity on agricultural matters.  The Ministry of Agriculture, which has oversight 
over CARI, along with several donor agencies and in stitutions, has invested and is investing human 
and material resources in CARI so that the ins titution can perform its mandate for research, gene, 
engineering and breeding practices for the develo pment and improvement of selected plants and 
animals, along with best practices to enhance vi ability, production, and guard  against environmental 
effects. CARI, which has recently developed several va rieties of rice, cassava, and other tubers, is also 
engaged in research to improve seed, fish, and small rudiments.  
The Government of Liberia envisages that regulat ory approaches related to genetic engineering and 
other new technologies will be transparent, predicta ble, science-based, and consistent with Liberia's 
international trade obligations. 
Question 83 
WT/ACC/LBR/3, page 54:  When does Liberia intent to enact legislation to protect GIs, plant 
varieties, layout designs of integrated circuits, undisclosed information?  
Answer: 
Geographical Indications (GIs) are included in the draft Intellectual Property Act of 2012 under 
Chapter 3, Sub-chapter D  of the legislation. Layout design of integrated circuits is also included in the 
draft Act of 2012 under Chapter 3, Sub-chapter A, Pa rt III, Section 3.92.  Undisclosed information is 
included in the draft Act of 2012.  Plant Varieties are found under Chapter 3, Sub-chapter A, Part I, 
Section 3.2 (2)(b).  
(a)  Copyright and related rights, including righ ts of performers, producers of phonograms 
and broadcasting organizations 
Question 84 
Regarding the section on Copyright (WT/ACC/LBR/3, page 53): 
(a) Does Liberia intent to introduce co pyright protection for digital works?  
(b) Why is there a difference between privat e authors and government regarding the term 
of protection?  
Answer: 
(a)  Yes (b)  The Government of Liberia wishes to info rm the Working Party that a new Intellectual 
Property Act of 2012 has been drafted and is curre ntly under consideration.  In this new Act, 
the term of protection is 50 years for all copyrights. WT/ACC/LBR/4 
Page 36  
 
 (b) Trademarks 
Question 85 Regarding the section on Trademarks (WT/ACC/LBR/3, page 53): (a)  Were the WIPO recommendation intr oduced in the Industrial Property Act? 
(b)  When does Liberia intent to enact the implementing regulations? 
(c)  How does the Liberian law address the breach of IP rights?  Answer: 
(a)  Yes.  
(b)  Soon, before the end of 2012.  (c) The Liberian Law addressed the breach of Inte llectual Property Rights in the draft Intellectual 
Property Act of 2012 under Chapter 3, Sub-chap ter C, Part I: Mark s and Trade Names.  
A trademark or trade name should be registered  in accordance with the provisions thereof to 
have an exclusive right to use a mark.  Howe ver, there are punishments for industrial property 
under Part IV and Part V of the said draft Act.  For copyright , it is found under Chapter 4, 
Part III, Sections 4.33 and 3.44 respectively. 
4.  Enforcement 
Question 86 Regarding the section on Enforcement (WT/ACC/LBR/3, page 55):  There is rather limited 
information available on the enforcement of IP ri ghts in Liberia.  Could Liberia please inform 
its legislative plans in this regard? 
Answer: 
The Government of Liberia respectfully informs the Working Party that the Intellectual Property Act 
of 2012 continues to be worked on and revisi ons or corrections are being added, including 
enforcement rights. Liberia will include the Intellect ual Property Act of 2012 in the Legislative Action 
Plan that will be submitted to the WTO Secretariat.  WT/ACC/LBR/4 
 Page 37 
 
 
 VI. TRADE-RELATED SERVICES REGIME 
1.  General 
Question 87 Regarding the section on Telecommunications (WT/ACC/LBR/3, page 58):  Could Liberia 
please explain what the "moratorium until 2011" on  fixed telephone line services entails and 
what is envisaged for after the moratorium. 
Answer: 
The Government of Liberia would like to correct the misstatement on page 58 of the Memorandum on 
Foreign Trade Regime (WT/ACC/LBR/3) concer ning the "moratorium until 2011" on fixed line 
services.  There was no such moratorium on fixed line service. The erroneous statement could have 
arisen out of initial efforts to reform the Teleco mmunication sector. The Cabinet of Ministers adopted 
the National ICT and Telecommunications Policy in J une 2011. The Government of Liberia intends to 
divest its stake in the only Government-owned opera tor, thus promoting private sector ownership and 
control of the public telecommunications facilities and services in the country.  
2. Policies affecting trade in services 
(a)  Government departments, agencies, professi onal associations or other bodies with 
authority or a role relevant to the conduct of service activities 
Question 88 Could Liberia please explain whether, and to what extent, the Ministry of Finance has 
regulatory tasks for financial servi ces (both banking and insurance)? 
Answer: 
Based on the existing Law (i.e. the New Financial Institutions Act of 1999 and the Central Bank of 
Liberia Act of 1999; copies of which can be obtained through document WT/ACC/LBR/5), the Central Bank of Liberia (CBL) is the sole regulator y authority of all financial institutions, financial 
services providers and financial products. 
This authority is clearly stated under Sections 4 (functions of the CBL) and 5 (Powers of the CBL) of 
the Central Bank of Liberia Act, which empower  the CBL to regulate and supervise banking and 
non-bank financial institutions, as well as non-bank financial service providers, including insurance 
underwriting. The CBL Act defines financial ins titutions as any person doing financial transaction 
that is consisting of banking, lending, credit, lo an making or rendering non-bank financial services; 
and it finds non-banking financial services, to include: insurance underwriting business, loan 
financing agency, money transfer business, etc.  
In this context, the CBL has the ma ndate to ensure the stability of the financial system in keeping with 
international standards and best practices, and making the system more supportive to the economic 
development of Liberia. 
The Central Bank of Liberia uses several instruments and tools to regulate and supervise the financial 
system. These include: (i) enforcement of the ne w Financial Institutions Act of 1999; and (ii) 
promulgate and issue regulations, guidelines, and directives setting prudent standards and standards WT/ACC/LBR/4 
Page 38  
 
 for market conduct. In addition, the CBL comple ments its regulatory function with an effective 
compliance and supervisory mechanism, using bo th off-site and on-site examination tools. 
(d)  Provisions governing the existence and operati on of monopolies or exclusive service 
suppliers 
Question 89 
Could Liberia please provide information on the legal  provisions existing in the area of utilities? 
Answer: 
The Act to Create the Liberia Electricity Corpora tion (LEC) (copy can be obtained through document 
WT/ACC/LBR/5) was approved on 12 July 1973.  Its main purpose, among others, is to engage in the 
development, generation and transmission of elect rical energy, the manufacture, construction and 
installation of electrical equipment and devices related thereto, and the distribution and sale of said 
electrical energy and electrical equipment and devices,  to cities, towns and the public in general for 
heating, lighting and power purposes and for the ca rrying on of all business incidental to it.  
The generation and distribution system of the LEC were damaged or destroyed as a result of the civil 
war.  The LEC has stated that it would take three years to repair these systems.  The LEC has always 
operated two electrical power systems before and af ter the civil crisis, namely, Monrovia Grid, which 
serves the capital, Monrovia, the surrounding areas a nd counties, is the largest of the two systems and 
the Rural Electrification Net Works which serves the remaining leeward counties. 
Similarly, the Act to Create the Liberia Water a nd Sewer Corporation (LWSC) (copy can be obtained 
through document WT/ACC/LBR/5) was approved on 30 January 1973.  Its purpose, among others, is 
to engage in the management, development, c onstruction, installation, manufacture, operation, 
transmission, distribution, sale and supply to all areas of water and sewage services and of equipment 
and facilities relating thereto within and everywhere inside Liberia.   
These are all public corporations created by Acts  of the Legislature for the purpose of providing 
necessary utility for the public benefit without any pr ofit motive.  In this sense, they are merely legal 
monopolies which are regulated by the Executive Branch of Government through a Board of 
Directors appointed by the President.  They do not compete on the open market for profit making.  
They are not patented.  They are authorised by  law to provide these designated utilities services, 
respectively.  These Public Corporations are r esponsible for the collection of their revenues, 
settlement of their financial obliga tions, and disbursement. All revenu es so collected ar e used solely 
for the corporations' purposes.  They are audite d annually by Government and by independent 
accountants approved by the Board of Directors. 
- Memorandum on Foreign Trade Regime: Annex 7- Services sectoral classification 
Question 90 
In Annex 7, page 114, regarding tr avel agencies and tour operators it is stated that "no special 
licensing regime exists for this sector except annual registration with the Bureau of Tourism." 
Could Liberia please explain how this relates to the statement that only Liberians may own 
travel agencies (page 10 of the MFTR; see related Question 3 above)?  WT/ACC/LBR/4 
 Page 39 
 
 
 Answer: 
See answers to Question 3 and Question 4 above.  At this time, the travel agencies sector is reserved 
for Liberians. The statement in Annex 7, page 114 of  the MFTR is correct as it applies to Liberians.  
The Government of Liberia acknowledges that the cu rrent regime in question is not in compliance 
with the WTO agreements. We will study the issues at hand and work hard on addressing the 
deficiencies. WTO Members will be regularly update d on the results of our work. In case of need and 
depending on the progress of our reform efforts,  the Government of Liberia, as an LDC economy, 
reserves its rights to request transitional periods be yond the date of accession to the WTO in this area. 
Question 91 
Liberia notes that it has no legislation gov erning franchising in Table A7.9 (WT/ACC/LBR/3, 
page 112).  Does Liberia intend to institute any su ch legislation in the near future?  Also, could 
Liberia please clarify if any foreign participation in franchised distribution activities is currently permitted? 
Answer: 
The Government of Liberia confirms that there is  no legislation concerning Franchising.  Liberia's 
WTO Policy Group will examine this issue. If a decision is made to propose Franch ising legislation, it 
will be included in the Legislative Action Plan. 
 WT/ACC/LBR/4 
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ANNEX I – General Questions: Transparency 
Question 92 WTO rules require that trade laws, regulations, judicial decisions, administrative rulings, and 
agreements affecting international trade in g oods and services, and relating to IPR protection 
are publicly available.  Please indicate if trad e rules are publicly available in Liberia, and 
provide the details on how such information is made public, including any publications and 
inquiry points, and on any laws or regulations re quiring that such information be made public.  
If there are no provisions in Liberia requiring the publication of trade laws and regulations, 
does the Government of Liberia plan to establish pr ocedures to ensure that such information is 
publicly available? 
Answer: 
The Government of Liberia would like to inform the Working Party that Liberia has an Official 
Gazette controlled by the Ministry of Foreign Affa irs (MoFA).  All important government documents, 
including laws and regulations, are published in the O fficial Gazette at the MoFA and subsequently in 
local dailies. Provisions in Liberian Laws require that  for any law or regulation to take effect, it must 
be published in the Official Gazette and in  the New Liberian government newspaper. 
 
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