All goods are found in the Customs Import Tariff Schedule. Slow bureaucratic decision-making procedures can also hamper trade and investment. The absence of a harmonized tariff system makes the customs clearing process very cumbersome. The GSE is at present conducting studies on ways to harmonize customs duty. However, an internationally based harmonized system of product classification may not be introduced before the turn of the century.
Tariffs are high on luxury goods though customs exemptions are granted to diplomats.
Articles and equipment specialized for use by the disabled or handicapped are exempt from import taxes. Imports of cars and other motor vehicles require prior permission from the Ministry of Transport and Communications to ensure their suitability for existing infrastructure and other similar considerations. The customs office values items based upon the original bill of sale. If, however, the original bill of sale is unavailable at the time of tariff assessment, or deemed to be unrealistic, the customs office will value goods based upon similar shipments in the past. All imports must be cleared by a business with an import license.