Use of customs brokers
Liberia does not require the use of Customs Brokers according to the Liberia Revenue Code as Amended 2011.
The specific provision is contained in Chapter 15, Section 1500 (a) as stated below:
The Minister may prescribe rules and regulations governing the licensing as customs brokers of persons of good moral character, and of corporations, associations, and partnerships, and may require as a condition to the granting of any license, the showing of such facts as he may deem advisable as to the qualifications of the applicant to render valuable service to importers and exporters. No such license shall be granted to any corporation, association, or partnership unless licenses as customs brokers have been issued at least two of the officers of such corporation or association, or two of the members of such partnership, and such licenses are in force. Any license granted to any such corporation, association, or partnership shall be deemed revoked if for any continuous period of more than sixty days after the issuance of such license there are not at least two officers of such corporation or association or two members of such partnership who are qualified to transact business as customs brokers. No person shall transact business as a customs broker without a license granted in accordance with the provisions of this Subsection, but nothing in this Section shall be construed to authorize the requiring of a license in the case of any person transacting as a customhouse business pertaining to his own importations. If a license application is denied, the applicant shall have a right to an administrative review thereof in accordance with the applicable provisions of Section 59, by filing a request thereof with the Minister within ten days after receipt of written notice of such denial.