APPENDIX TABLES Sierra Leone WT/TPR/S/143 
 Page 83 
 
 
Table AIII.1 
Tariff averages by HS chapter 
MFN Effective applied MFNa Bound rates HS  
2-digit Description No. of 
linesa 
Average
(%) Range
(%) Average 
(%) Range 
(%) Average 
(%) Range 
(%) 
 Total 5,577 13.9 0-30 14.9 0.5-60.5 47.5 30-80 
01-24 Agriculture 827 17.2 0-30 18.6 0.5-60.5 41.8 30-80 
25-97 Industry 4,750 13.3 0-30 14.3 0.5-60.5 48.5 30-80 
01 Live animals 24 16.3 5-20 16.8 5.5-20.5 40.0 40-40 
02 Meat and edible meat offal 60 20.0 20-20 20.5 20.5-20.5 40.0 40-40 
03 Fish and crustaceans, molluscs and 
other aquatic invertebrates 94 16.3 10-20 16.8 10.5-20.5 50.0 50-50 
04 Dairy produce;  birds' eggs;  natural 
honey;  edible prod. n.e.s. 38 19.2 5-20 19.7 5.5-20.5 40.0 40-40 
05 Products of animal origin, n.e.s. 20 11.8 5-20 12.3 5.5-20.5 40.5 40-50 
06 Live trees and other plants;  bulbs, 
roots and the like;  cut flowers etc. 13 13.1 5-20 13.6 5.5-20.5 40.0 40-40 
07 Edible vegetables, certain roots, 
tubers 62 19.8 5-20 20.3 5.5-20.5 40.0 40-40 
08 Edible fruit & nuts;  peel of citrus 
fruit/melons 60 19.3 5-20 19.8 5.5-20.5 40.0 40-40 
09 Coffee, tea, maté and spices 33 19.1 5-20 19.6 5.5-20.5 40.0 40-40 
10 Cereals 19 9.5 5-20 10.0 5.5-20.5 40.0 40-40 
11 Prod. of the milling industry;  malt;  
starches;  inulin;  wheat gluten 31 15.0 0-20 15.5 0.5-20.5 40.0 40-40 
12 Oil seeds & oleaginous fruits;  misc 
grains, seeds and fruit;  etc. 50 9.8 5-20 10.3 5. 5-20.5 40.0 40-40 
13 Lac;  gums, resins and other 
vegetable saps and extracts 12 4.2 0-5 4.7 0.5-5.5 40.0 40-40 
14 Veg. plaiting materials;  veg. prod. 
n.e.s 12 13.8 5-20 14.3 5.5-20.5 39.2 30-40 
15 Animal/veg. fats & oils & their 
cleavage products;  etc. 57 16.1 5-20 16.6 5.5-20.5 40.5 40-50 
16 Prep. of meat/fish/molluscs etc. 28 19.8 15-20 20.3 15.5-20.5 45.4 40-50 
17 Sugars and sugar confectionery  21 15.7 5-30 16.2 5.5-30.5 40.0 40-40 
18 Cocoa and cocoa preparations 17 15.3 5-30 15.8 5.5-30.5 39.4 30-40 
19 Preparations of cereals, flour, starch 
or milk;  pastry cooks' products 23 17.6 5-30 18.1 5.5-30.5 38.3 30-40 
20 Prep. of veg./fruit/nuts/other parts of 
plants 57 24.2 15-30 24.7 15.5-30.5 39.4 30-40 
21 Miscellaneous edible preparati ons 25 20.2 5-30 20.7 5.5-30.5 38.8 30-40 
22 Beverages, spirits and vinega r 29 27.1 5-30 47.2 5.5-60.5 56.6 40-80 
23 Residues and waste from the food 
industries; prepared animal fodder 26 5.0 5-5 5.5 5.5-5.5 40.4 40-50 
24 Tobacco & manuf. tobacco 
substitutes 16 21.3 5-30 31.1 5.5-60. 5 40.0 40-40 
25 Salt;  sulphur; earths and stone; 
plastering materials,  lime and 
cement 77 5.8 0-20 6.3 0.5-20.5 50.0 50-50 
26 Ores, slag and ash 41 5.0 5-5 5.5 5.5-5.5 50.0 50-50 
27 Mineral fuels, mineral oils & prod. 
of their distillation;  bituminous sub;  
mineral waxes 43 8.4 0-20 39.2 30.5-50.5 50.0 50-50 
Table AIII.1 (cont'd) WT/TPR/S/143 Trade Policy Review 
Page 84 
 
 
MFN Effective applied MFNa Bound rates HS  
2-digit Description No. of 
linesa 
Average
(%) Range
(%) Average 
(%) Range 
(%) Average 
(%) Range 
(%) 
28 Inorganic chemicals;  organic or 
inorganic compounds of precious 
metals, etc. 182 5.0 0-5 5.5 0.5-5.5 50.0 50-50 
29 Organic chemicals 341 4.9 0-5 5.4 0.5-5.5 49.9 40-50 
30 Pharmaceutical products 36 6.1 0-20 6.6 0.5-20.5 30.6 30-50 
31 Fertilisers 26 5.0 5-5 5.5 5.5-5. 5 30.0 30-30 
32 Tanning/dyeing extracts;  tannins & 
their derivatives;  pigment, etc. 59 11.2 5-30 11.7 5.5-30.5 50.0 50-50 
33 Essential oils & resinoids; 
perfumery, cosmetic or toilet 
preparations soap, etc. 41 19.6 5-30 20.1 5.5-30.5 49.5 30-50 
34 Soap, organic surface-active agents, 
washing prep., lubricating prep., 
waxes, etc. 28 18.8 5-30 19.3 5.5-30.5 50.0 50-50 
35 Albuminoidal substances;  modified 
starches;  glues;  enzymes 16 5.0 5-5 5.5 5.5-5.5 43.1 40-50 
36 Explosives;  pyrotechnic prod.; 
matches;  pyrophoric alloys; combustible prep. 10 18.5 5-30 25.0 5.5-50.5 50.0 50-50 
37 Photographic or cinematographic 
goods 37 22.8 5-30 23.3 5.5-30.5 50.0 50-50 
38 Miscellaneous chemical products  73 13.1 5-20 13.6 5.5-20.5 47.1 30-50 
39 Plastics and articles thereof 141 8.8 5-30 9.3 5.5-30.5 50.0 50-50 
40 Rubber and articles thereof 94 13.6 0-20 14.1 0.5-20.5 50.0 50-50 
41 Raw hides & skins (no furskins) & 
leather 38 16.1 5-20 16.6 5.5-20.5 47.4 40-50 
42 Articles of leather;  saddlery & 
harness;  etc. 25 22.6 5-30 23.1 5.5-30.5 50.0 50-50 
43 Furskins & artificial fur;  manuf. 
thereof 14 24.3 10-30 24.8 10.5-30.5 45.7 40-50 
44 Wood and articles of wood;  wood 
charcoal 74 17.0 5-30 17.5 5.5-30.5 50.0 50-50 
45 Cork and articles of cork 11 5.0 5-5 5.5 5.5-5.5 50.0 50-50 
46 Manuf. of straw/esparto/other 
plaiting materials;  basketware and 
wickerwork 6 20.0 20-20 20.5 20.5-20.5 50.0 50-50 
47 Pulp of wood/other fibrous 
cellulosic material;  recovered paper 
and paperboard 20 5.0 5-5 5.5 5.5-5.5 50.0 50-50 
48 Paper and paperboard;  articles of 
paper pulp, of paper or of 
paperboard 112 9.4 5-20 9.9 5.5-20.5 50.0 50-50 
49 Printed books, newspapers, pictures 
& other prod. of the printing 
industry;  etc. 22 9.5 0-30 10.0 0.5-30.5 43.6 30-50 
50 Silk 13 20.0 5-30 20.5 5.5-30.5 46.9 40-50 
51 Wool, fine or coarse animal hair; 
horsehair yarn and woven fabric  48 19.1 5-30 19.6 5.5-30.5 47.7 40-50 
52 Cotton 150 24.0 5-30 24.5 5.5-30.5 49.2 30-50 
53 Other vegetable textile fibres;  paper 
yarn and woven fabrics of paper 
yarn 30 12.5 5-30 13.0 5.5-30.5 48.0 40-50 
54 Man-made filaments 73 22.1 5-30 22.6 5.5-30.5 50.0 50-50 
55 Man-made staple fibres 124 22.3 5-30 22.8 5.5-30.5 50.0 50-50 
Table AIII.1 (cont'd) Sierra Leone WT/TPR/S/143 
 Page 85 
 
 
MFN Effective applied MFNa Bound rates HS  
2-digit Description No. of 
linesa 
Average
(%) Range
(%) Average 
(%) Range 
(%) Average 
(%) Range 
(%) 
56 Wadding, felt & nonwovens;  
special yarns;  twine, cordage, 
etc.and articles thereof 36 18.9 5-20 19.4 5.5-20.5 50.0 50-50 
57 Carpets and other textile floor 
coverings 23 27.8 20-30 28.3 20.5-30.5 50.0 50-50 
58 Special woven fabrics;  tufted textile 
fabrics;  lace;  tapestries;  
trimmings;  embroidery 46 27.3 5-30 27.8 5.5-30.5 50.0 50-50 
59 Impregnated/coat ed/covered/laminat
ed textile fabrics;  etc. 24 16.3 10-20 16.8 10. 5-20.5 50.0 50-50 
60 Knitted or crocheted fabrics 44 30.0 30-30 30.5 30. 5-30.5 50.0 50-50 
61 Articles of apparel and clothing 
accessories, knitted or crocheted 116 22.5 20-30 23.0 20. 5-30.5 50.0 50-50 
62 Articles of apparel and clothing 
accessories, not knitted or crocheted 119 21.7 20-30 22.2 20.5-30.5 50.0 50-50 
63 Other made up textile articles;  sets; 
worn clothing and worn textile 
articles;  rags 60 21.3 5-30 21.8 5.5-30.5 50.0 50-50 
64 Footwear, gaiters etc.;  parts of such 
articles 30 22.3 10-30 22.8 10.5-30.5 50.0 50-50 
65 Headgear and parts thereof 12 23.3 20-30 23.8 20.5-30.5 50.0 50-50 
66 Umbrellas, sun umbrellas, walking-
sticks, seat-sticks, etc. and parts 
thereof 7 21.4 10-30 21.9 10.5-30.5 50.0 50-50 
67 Prep. feathers & down & ;  artificial 
flowers;  articles of human hair 8 20.0 20-20 20.5 20.5-20.5 50.0 50-50 
68 Articles of stone, plaster, cement, 
asbestos, mica or similar materials 49 19.4 10-30 19.9 10.5-30.5 50.0 50-50 
69 Ceramic products 30 18.7 5-30 19.2 5.5-30.5 50.0 50-50 
70 Glass and glassware 66 21.0 5-30 21.5 5.5-30.5 50.0 50-50 
71 Natural/cultured pearls, precious or 
semi-precious stones, metals, coins, 
etc. 53 15.6 5-30 16.1 5.5-30.5 50.0 50-50 
72 Iron and steel 171 5.0 5-5 5.5 5.5-5.5 50.0 50-50 
73 Articles of iron or steel 127 16.4 5-20 16.9 5.5-20.5 50.0 50-50 
74 Copper and articles thereof 60 6.5 5-20 7.0 5.5-20.5 50.0 50-50 
75 Nickel and articles thereof 17 6.8 5-20 7.3 5.5-20.5 50.0 50-50 
76 Aluminium and articles thereof 39 9.2 5-20 9.7 5.5-20.5 50.0 50-50 
78 Lead and articles thereof 10 6.5 5-20 7.0 5.5-20.5 50.0 50-50 
79 Zinc and articles thereof 10 5.0 5-5 5.5 5.5-5.5 50.0 50-50 
80 Tin and articles thereof 8 5.0 5-5 5.5 5.5-5.5 50.0 50-50 
81 Other base metals;  cermets;  articles 
thereof 51 5.0 5-5 5.5 5.5-5.5 50.0 50-50 
82 Tools, implements, cutlery, spoons 
& forks, of base metal;  parts thereof  66 8.7 5-20 9.2 5.5-20.5 35.0 35-35 
83 Miscellaneous articles of base metal 36 16.7 5-20 17.2 5.5-20.5 50.0 50-50 
84 Nuclear reactors, boilers, machinery 
and mechanical appliances;  parts 
thereof 519 6.8 5-30 7.3 5.5-30.5 43.2 30-50 
85 Electrical machinery and equipment 
and parts thereof;  etc. 293 16.4 5-30 16.9 5.5-30.5 48.3 30-50 
86 Railway or tramway locomotives, 
rolling-stock and parts thereof;  etc. 24 6.3 5-20 6.8 5.5-20.5 50.0 50-50 
Table AIII.1 (cont'd) WT/TPR/S/143 Trade Policy Review 
Page 86 
 
 
MFN Effective applied MFNa Bound rates HS  
2-digit Description No. of 
linesa 
Average
(%) Range
(%) Average 
(%) Range 
(%) Average 
(%) Range 
(%) 
87 Vehicles other than railway or 
tramway rolling-stock, & parts & 
accessories thereof 138 12.6 0-30 13.1 0.5- 30.5 52.9 30-80 
88 Aircraft, spacecraft, and parts 
thereof 16 5.0 5-5 5.5 5.5-5.5 47.5 30-50 
89 Ships, boats and floating structur es 21 11.9 5-30 12.4 5.5-30.5 50.0 50-50 
90 Optical, photographic, 
cinematographic, measuring, checking, precision, etc. 165 8.8 5-30 9.3 5.5-30.5 48.4 30-50 
91 Clocks and watches and parts 
thereof 53 22.1 10-30 22.6 10.5-30.5 50.0 50-50 
92 Musical instruments;  parts & acces. 
thereof 23 16.1 10-30 16.6 10.5-30.5 50.0 50-50 
93 Arms & ammunition;  parts thereof 21 26.2 10-30 52.9 20.5-60.5 50.0 50-50 
94 Furniture;  bedding, mattresses, 
mattress supports, cushions, etc. 45 22.9 5-30 23.4 5.5-30.5 50.0 50-50 
95 Toys, games and sports requisites; 
parts and accessories thereof 44 29.5 20-30 30.0 20.5-30.5 50.0 50-50 
96 Miscellaneous manufactured articles 52 24.0 5-30 24.5 5.5-30.5 49.9 35-50 
97 Antiques 13 18.5 5-30 19.0 5.5-30.5 50.0 50-50 
a Including excise taxes and ECOWAS taxes. 
Source : WTO Secretariat calculations, based on data provided by the authorities of Sierra Leone. 
 
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