All fuel imports in Liberia are now subject to a Road Fund Levy and taxes.

The Commissioner of Customs issued a public notice on 17 September 2025, directing the Liberia Revenue Authority (LRA) to begin collecting the road fund levy of USD 0.30 per gallon, along with all other petroleum import taxes and fees, at the time of importation into the customs territory of Liberia.

The Commissioner of Customs outlined the procedures for billing and collecting these charges:

  • The captain of the vessel/carrier shall submit the manifest to Customs, detailing the quantities to be delivered for each importer.
  • Customs shall gauge the designated tank(s) to determine the opening draft before any product is discharged.
  • After the opening draft is determined, the captain shall be permitted to discharge the product into the specified tank(s).
  • Once the discharge is complete, Customs and the relevant parties shall jointly gauge the tank(s) to determine the closing draft. This process will establish the net quantity of petroleum imported and discharged by the vessel.
  • No lifting of petroleum products shall be permitted after the opening draft has been taken and until the closing draft is determined.
  • The parties shall sign off on the opening and closing drafts for every importation. These records shall be shared among the parties, and each party shall independently maintain these records for audit and reconciliation purposes.
  • Customs shall bill the importer(s) the Road Fund Levy at a rate of USD 0.30 per gallon, along with all other taxes and fees at the rates prescribed by law or regulation, based on the total quantity discharged into the tank(s) as determined by the opening and closing drafts.
  • Payment of the Road Fund Levy and all other taxes and fees shall become due immediately upon lifting. However, Customs shall enforce collection on the seventh day for all quantities lifted during the preceding six days, applicable to all petroleum importers, whether public or private. Enforcement actions may include the temporary suspension of petroleum liftings until full payment is made.
  • Notwithstanding Paragraphs 4(a) and 5(i), importers may elect to settle the full amount of the bill either after the inventory of existing stock, as referenced in Paragraph 3(a), or after a vessel has discharged, as referenced in Paragraph 5(h).
  •  The Road Fund Levy is payable by the petroleum importer and shall, therefore, be incorporated into the importer’s distribution or retail price to all consumers. No exemptions shall apply to any importer.

The measures took effect on 22 September 2025.