| 塞拉利昂外汇交易管制条例 |
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| 2004-12-13 18:24 |
一、定义
在本规定中：
（一）“账户交易”指：不以单纯转移资本为目的国际账户结算，对以下项目不加限制：
1．所有和对外贸易、其他现汇交易，包括服务、正常的短期融资和信贷等在塞拉利昂境内允许的经营形式有关的支付形式。
2．向在塞拉利昂境内许可进行的经营或交易项目支付的贷款利息或分期付款。
3．在塞拉利昂境内获许经营的直接投资项目的净收入或折旧费。
4．支付家庭生活开支的汇款。
（二）“利润”指在塞拉利昂境内获许由非塞国民经营的企业或交易收入的一部分或净一般收入和其他投资收入（版税、租金，及其他）。
（三）“塞拉利昂人”指在塞拉利昂出生或加入塞国籍的人。
(四)“居民”指
1．在塞拉利昂境内已连续生活六个月或者已向塞移民局申请居住期达六个月或以上的个人；
2．设在塞拉利昂境外的塞政府和他的外交（和领事）代表机构。
3．总部（主要营业地）设在塞拉利昂境内并在塞境外设立代表处的企业。
4．总部（主要营业地）设在塞拉利昂境外并在塞设有分支机构的企业。
此外，“居民”不包括在塞境内的外国外交（领事）机构或他们的特派官员；根据国际条约在塞拉利昂境内建立的机构；总部（主要营业地）设在塞拉利昂，分支机构设在塞境外的企业。
“非居民”，指居民以外的其他人。
二、总纲
（一）商业银行（经授权的经纪人）可以操作和批准用外汇向国外的经常国际账户转账和汇款，无需取得中央银行认可。向国外转账必须按照有关支付商品和服务贸易的规定进行。
（二）外汇可以用在支付和转账塞政府准许的、和国际交易有关项目。在真实交易凭据的基础上，可以向在塞许可设立的所有的本规定未明确说明的国际账户提供和转移外汇，不受任何限制。
三、出口
塞拉利昂中央银行不再要求出口商将外汇上缴。但商业物资的出口商必须将出口所得汇入塞拉利昂。
商业物资出口商必须填写出口申请表。该表将由商业银行签发并附带下列手续：
-原始发票
-装船前商检证书
出口收入须在出口后90天内汇回塞拉利昂。如超过90天，须得到塞拉利昂中央银行许可。
如商业银行（或经授权的经纪人）在90天内没有从出口商处得到出口收入，将不再向该出口商签发出口申请表。
四、支付进口
凭供货商信用证向进口商支付货款须提供下列文件：
-填好的外汇管制表A1
-原始形式发票
供货商装运货物并通过议付行付款后，商业银行（或经授权的经纪人）必须在90天内从进口商处取得下列文件：
-原始供货最终发票
-原始提单/航运收据
-装船前商检证书
五、无形支出
（一）旅游
居民和非居民可以从官方授权的经纪人处购买不超过5000美元的现金、旅行支票/汇票。超过5000美元，应提供机票、护照等履行文件。
（二）教育支出
教育支出的款项须直接寄给教育机构，还需提供下列文件
-教育机构的收款证明
-年度开销详细
（三）生活费
商业银行可以自由向在外求学的学生和家属汇生活费，上限为一万美元。经授权的经纪人可以向在外求学的学生和家属汇超过一万美元的生活费。
（四）境外医疗费
支付境外的医疗费用必须直接支付给医生或医疗机构，并要求提供下列文件：
-赴境外就诊的医疗建议函
-境外机构的医疗费用收据
（五）利润
1．非居民在塞拉利昂境内通过合法商业活动或交易获取的如红利收入、一般性净收入和其他投资收入（版税、房租等）等利润汇出境外没有限制，也无需通知塞中央银行。
2．商业银行（经授权的经纪人）可以为非居民向境外支付和转账利润，但必须提供下列文件：
- 能证明汇款是用于汇出（投资）利润的文件或报表
（六）
1.支付贷款利息
商业银行或经授权的经纪人可以为塞境内合法的营业性项目或交易依据贷款协议向境外的经常性国际账户支付和转账贷款利息，不受任何限制。但也需要提供下列文件
-通过商业银行或贷款汇入收据等证明性文件或有效的进口文件、海关对物资的估价证明
-注明应支付利息数额的利息支付表
-信贷协议
2.分期付款协议
商业银行（经授权的经纪人）可以不受限制地根据信贷协议中分期付款的条款在塞的合法商业企业或交易向境外建立的经常性国际账户支付还款。此项支付须提供下列文件：
-通过商业银行汇入贷款的收据等证明文件或者海关对商业物资的估价等有效进口文件
-注明应付利息的贷款利息支付表
-信贷协议
（七）支付订阅费用
1．向专业组织、专项收费、杂志期刊社等非居民机构在境外设立的经常性国际账户支付订阅费不受任何限制，也不必通知塞中央银行。
2．在支付专项收费时，商业银行（经授权的经纪人）必须将此费用直接汇给收款单位。
3．在支付杂志、报刊等费用时，商业银行（经授权的经纪人）必将此费用直接汇给收款人。
（八）保险
1．本地注册保险公司，作为咨询公司如具备承包此类险种的能力，可以为海外公司承担保险业务。
（1）商业银行（经授权的经纪人）可以为个人或企业向海外的保险公司支付保金。但须由可为同级别商业行为承保的一家当地保险公司（的同意）在保单上的签字，并提供以下文件：
- 海外保险公司要求支付保险金的请求
（2）为个人和企业向海外保险公司支付保险金的汇款须直接付给该保险公司或机构。
（九）再次保险金
商业银行可以直接向再保险机构支付保险金，须提供下列文件：
- 海外再保险机构要求支付保险金的请求
（十）报酬
1．国际机构/组织/外国非政府组织的非居民雇员：-商业银行可以将他们不超过工资部分的报酬汇出。
2．其他的非居民：-商业银行可以按上述方式支付，但须提供下列文件：
-有效的工作许可
-报酬支付协议
（十一）总公司支出
商业银行（或经授权的经纪人）可以为塞合法的企业或合同向境外支付或转账管理、咨询、技术服务和经营、顾问和其他总公司的支出/服务费，如上述企业或合同建立了国际经常账户，此支付不受任何限制，但须提供下列文件：
-同费用相关的相关协议文本
-支付服务项目费用须对该服务进行拆解，说明各单项费用
-供货商或服务商要求付款的即期票据
六、外汇账户
外汇账户持有者可依照上述条款，通过商业银行（或经授权的经纪人）向境外汇款以支付购买的物资或服务。
所有备有证明文件的非居民的来自国外的汇款可以被汇出而无任何限制。
所有备有证明文件且由商业银行（或经授权的经纪人）签注的出口收汇可以根据上述条款汇出境外以支付购买的货物或服务。
办公用的外汇经常账户将仅被用于机构日常运转。
办公用的外汇经常账户可通过商业银行（或经授权的经纪人）根据有关向境外支付货物和服务的规定对现货交易支付款项。
一个办公机构可以保留一个以上的外汇账户。
七、外汇交易所
外汇交易所是经注册的可以买卖外汇现金且提供交易票据的机构。
外汇交易所可以购买但不能出售旅行支票。一个外汇交易所经批准可以从事现货交易，但货币买卖必须立即发生。
外汇交易所将不可以
（a） 在塞拉利昂境外为其开办外汇账户
（b） 出售旅行支票
（c） 为提供等值外汇，全部或部分地远期接受利昂。
（d） 在有外汇存量的情况下拒绝出售外汇给任何客户
（e） 不能为外汇交易出具具体的正式收据
（f） 为任何客户建立账户
（g） 出具信用证
（h） 从事任何其他银行业务
外汇交易所进行的所有交易必须严格保密。
声明
旅行者可以携带现金不超过5000美元离开塞拉利昂而不受任何限制。
塞居民离境如携带现金超过5000美元需提前申报并提供相关文件。
非居民可以携带不超过入境时数量的现金出境。
如果非居民将带入境的外汇携带出境，建议在入境时申报所携带的外汇数量。非居民可自愿进行此申报。
塞拉利昂中央银行国际金融司
1995年12月20日
国际交易管理规定附录
1．商业银行进口外汇纸币
1）商业银行可以不受限制地进口外汇纸币以满足他们营业需求（买卖）；
2）商业银行可以向以旅行为目的买家出售外汇，但不得超过5000美元。
2． 外汇账户
1）如非塞居民从国外汇入的手续齐全，商业银行可以将利昂存款汇出境外而无需通知塞中央银行。
2）外汇交易所可以从商业银行购买外汇，以平衡收支。
3．外汇（CFC）在国内转帐
在银行体系内外汇账户可以进行转账业务。
4. 远期交易
商业银行和从事进出口业务的机构可以操作用于进出口（原材料和贸易商品）的远期交易。每个进口商每个月能获得的外汇不得超过10万美元。
凡向商业银行申请上述交易用汇应提供下列文件：
申请人姓名地址
申请人企业的详细情况
远期交易的详细情况，包括涉及金额、远期汇率和进口受益人
结算安排的详细情况
5．酒店外汇结算
酒店和其他游乐场所可以申请塞中央银行的许可以成为授权的外汇买家以便利服务收入结算。
塞中央银行国际金融司
二○○三年五月六日
BANK OF SIERRA LEONE
EXCHANGE CONTROL REGULATIONS
REGULATIONS ON CAPITAL ACCOUNT TRANSACTIONS
1. RESTATE TRANSATIONS
Sierra Leoneans
Capital transfers for real estates transaction are not permitted
Non-Sierra Leoneans
Non-Sierra Leoneans can purchase real estate from funds brought in by documented remittances through an authorized Dealer.
2. HOLDINGS OF ASSETS ABROAD
Transactions under this category should be processed within the regulations governing foreign currency account.
3. BORROWING
Internal Borrowing (in Leones)
It is permitted for an Authorized dealer acting within the existing regulations to grant commercial and financial credits to a legal entity registered in Sierra Leone.
External Borrowing
It is permitted to contract external loans fully covered collateral acceptable to the lending institution. Proof of full documentation to assess the quality of the collateral should be available for inspection by bank of Sierra Leone.
4. GUARANTEES:-
1. The approval of the Bank of Sierra Leone should be obtained for the giving and renewal of:
a) Any guarantee or any other undertaking, implementation of which would involve payments to non-resident or payment in any foreign currency.
b) Any guarantee to a resident in Sierra Leone on behalf of or for the account of a resident outside Sierra Leone.
Commercial banks, may, without the prior permission of the Bank of Sierra Leone, give the following types of guarantee on behalf of their customers:-
 Guarantees in respect of missing documents
 The authenticity of signatures
 The release of goods under Trust Receipts and the like.
5. INVSETMENTS
All capital inflows for investment whether public or private are allowed by non-Sierra Leoneans. The repatriation of such capital inflows for investment is also permitted through an Authorized Dealer.
International Finance Department
Bank of Sierra Leone
7th November 2002
BANK OF SIERRA LEON REGULATIONS GOVERING
FOREIGN EXCHANGE TRANSACTIONS
1. DEFINITIONS:-
In this regulations:
(a) “Current Account
transactions”: means allowing convertibility of foreign-held balances acquires as a result of or need for making payments and transfers for current international transactions which are not for the purpose of transferring capital, and includes without limitation:-
- All payments due in connection with foreign trade, other current business, including services, and normal short-term baking and credits facilities of a permitted business or transaction in Sierra Leone;
- Payment due as interest on loans and for amortization of loans of a permitted business or transaction in Sierra Leone;
- Payment due as interest on net income from the investments or for depreciation of a permitted direct investments in Sierra Leone; and
- Remittance for family living expenses.
(b) “Profits” means dived income or net ordinary income and other investment income (royalty, Rents etc) earned by non-residents from permitted business/or transaction in Sierra Leon.
(c) “Sierra Leonean”: - means a citizen of Sierra Leone either by birth or by naturalization.
“Residents”: - means (i) individual who have reside continuously in Sierra Leone for six months or who have declared their intension to reside in Sierra Leone or more months to the (immigration) authorized of Sierra Leone,
(ii) the Government of Sierra Leone, and its diplomatic (and consular) representations located outside of Sierra Leone,
(iii) enterprises whose (principal place of business0 is located in Sierra Leone, and representative offices of such enterprises located outside of Sierra Leone,
(iv) Branches locate within Sierra Leone of enterprises whose (principal place of business) is located outside of Sierra Leone.
Provided, however, that “resident” shall not include foreign diplomatic 9and consular) representations or accredited officials of such representations located within Sierra Leone, offices of organizations established by international treaty located within sierra Leone within Sierra Leone，branches located outside of Sierra Leone of enterprises whose (principal place of business) is located in Sierra Leone.”
“Non-resident”:- means any other
2. GENERAL
(a) Commercial banks (Authorized Dealers) can process and approve requests for CURRENT INTERNATIONAL TRANSACTIONS in foreign currency for transfers and remittances abroad without reference to Central Bank. Transfers abroad must be in accordance with the regulations governing payments for goods and services.
(b) Foreign Exchange could be provided for payments or transfer relating to all current international transactions permitted in Sierra Leone that have not been explicitly describes in the regulations without limitation on proof of the bonafide nature of the transaction.
3. EXPORTS
Exporters are no longer required to surrender exchange earned to the Bank of Sierra Leone. Exporters of COMMERCIAL GOODS are however required to repatriate proceeds of their exports to Sierra Leone.
All exporters of COMMERCAIL GOODS are required to complete an Export Form. The Export should be endorsed by a commercial bank and should be supported by the following documents:
- Original Invoice
- Pre-Shipment Inspection Certificate
Proceeds should be repatriated within 90 days of the date of the export. Prior permission will be required from the Bank of Sierra Leone for an extension beyond the 90 days period.
Where a commercial bank (Authorized Dealer) does not receive proceeds from an exporter within the 90 days, no further Export From should be endorsed by the commercial bank (Authorized Dealer for that exporter.
4. PAYMENTS FOR IMPORTS
Payments for importer under Letter of Credits made in the name of the supplier must be supporter with the following documents:
- Original suppliers final invoice
- Original bill of lading/airway bill
- Pre-shipments inspection certificate
5. INVISIBLE PAYMENTS
(i) Travel
Residents and non-residents can purchase from Authorized Dealers cash, traveler’s Cheques/draft up to USS$5,000. Requests for purchase above $5,000 must be supported by traveling documents such as ticket/passport.
(ii) Educational Expenses
Amounts in respect of educational expenses must be remitted directly to the institution. Request for payment must be supported:
- evidence of acceptance by the institution
- details for the estimated yearly cost
(iii) Maintenance
Commercial banks are free to remit maintenance expenses to bonafide students and dependents up to US$10,000 (indicative limit) Authorized Dealers are however free to remit expenses to bonafide students and dependents above the indicative limit without restrictions.
(iv) Medical Treatment Abroad
Amount in respect of medical treatment abroad must be remitted directly to the medical doctor/medical institution. Request for payment must be supported by:
- Medical recommendation for treatment abroad
- Medical bill from the institution abroad
(v) Profits
(i) Profit such as dividend income or net ordinary income and other investments income (Royalty, Rents, etc) earned by non-residents from a permitted business/ or transaction in Sierra Leone constitute current international transactions in respect of which payments and transfer abroad are allowed without restrictions and reference to Bank of Sierra Leone.
(ii) Commercial banks (Authorized Dealers) can make payments and transfers abroad fro profits earned by non-residents. The request must be supported by the following:-
- Document/statement evidencing profit payment
(vi) Loan Interest Repayment
commercial banks (Authorized Dealers) can made payments and transfers abroad up to the loan agreement in respect of loan interest repayments contracted for a permitted business/or transaction in Sierra Leone without restriction as they constitute current international transactions. The payment request should be supported by the following:
- Documented evidence of receipts of inward remittance of loan fund through a commercial bank or import documents and customs valuation certificate of capital goods to the effect.
- Loan interest payments demand indication interest due
- Loan agreements.
(c) Loan Amortisation Repayments
Commercial banks (Authorised Dealers) can make payments and transfers abroad in accordance with the loan agreement in respect of amortization of loan contracted for a permitted business/or transaction in Sierra Leone without restrictions as they constitute current international transactions. The payment request should be supported by the following:
- Documented evidence of receipt of inward remittance of loan funds through a commercial bank or import documents and customs valuation certificate of capital goods to the effect.
- Loan interest payment demand indicating interest due
- Loan Agreement
(vi) Subscription Payments
a. Subscription payments to professional organisation, professional charges and fees, magazines, periodicals, etc. to non-residents constitute current international transactions for which payments and transfers abroad are permitted without restrictions and references to Bank of Sierra Leone.
b. Commercial Banks (Authorized Dealers) must make transfers directly to beneficiary’s organisation in respect of professional charges and fees.
c. Commercial banks (Authorized Dealers) must make transfer directly to the beneficiary instructions for other subscriptions such as for magazines, periodicals, etc.
Request for payments must be supported by the following document:
- payment demand of amount to be remitted
(vii) Insurance
(a) Insurance with overseas company is permitted provided a Local Insurance Company licenced for that class of Insurance acts as the advising company.
(i) Commercial Banks (Authorized Dealers) can make payments for overseas insurance premium for individuals and companies. Requested for payments must be endorsed by a local insurance company licensed for that class of business supported by the following:-
- Insurance Premium payment request from the overseas insurers/institutions
(ii) Remittances in respect of individuals and companies insurance premiums must be made directly to the overseas insurers/institutions.
(b) Re-Insurance Premium
Commercial Banks can make payments directly to the reinsurance institution. Request for such payment must be supported by the following:-
-Re-insurance premium payment request from the overseas re-insures.
(ix) Remuneration
(a) Non-residents employees of international institutions/agencies/foreign non-governmental organizations:-
Commercial banks can make remittances in favour of the above only up to the remuneration package.
(b) other non-residents:-
Commercial banks can make payments in favour of the above. Request for such payment must be supported by the following:
- Valid work permit
- Remuneration Package Agreement
(x) Head Office Expenses
Commercial Banks (Authorized Dealers) can make payments and transfer abroad without restrictions for Management, Consultancy, Technical Services and Administrative fees Advisory Fees and all other Head Office expenses/services fees in respect of a permitted business/or transaction in Sierra Leone without restrictions as they constitute current international transactions. The payment request should be supported by the following:
- Copy of the relevant agreement relating to the fees
- A break-down of services so rendered together with their respective charges.
- Payment demand note from the supplies of the services
6. FOREIGN CURRRENCY ACCOUNT
Holders of foreign currency accounts can make remittances abroad through commercial banks (Authorized Dealers) subject to the fulfillment of the general regulations above on payment abroad for goods and services.
All documented inward remittances by non-residents can be externalized without restriction.
All documented export inward remittances endorsed by a commercial bank (Authorizes Dealers) can be externalized subject to the general regulations on payment abroad for goods and services.
Bureaux Foreign Currency Accounts are to be used solely for their day to day operations.
Remittances from Bureaux Foreign Currency Accounts can be made for spot transactions through commercial banks (Authorized Dealers) subject to the regulations governing payments abroad for goods and services.
Bereaux can maintain more than one foreign currency account.
7. BUREAUX
Foreign Exchange Bureaux are licensed to purchase and sell foreign exchange in cash shall issue a receipt for such transaction.
A Foreign Exchange bureau can purchase but not sell Travelers’ Cheques. A Foreign Exchange Bureau is authorized to engage in spot transactions only i.e. currencies bought or sold must be delivered immediately.
A Foreign Exchange Bureau shall not:
(a) Open Foreign Currency Account for itself outside Sierra Leone.
(b) Sell Travelers Cheques.
(c) Accept Leon’s with the intent of supplying foreign currency equivalent thereof either wholly or in part at a future date.
(d) Refuse to sell foreign currency t o any customer if such foreign currency is available at the Foreign Exchange Bureau.
(e) Fail to issue accurate official receipt to cover the purchase and sale of foreign exchange.
(f) Open account for any customer.
(g) Establish Letter of Credit
(h) Any other banking business.
All transactions conducted by a Foreign Exchange Bureau shall be done and maintained in the strictest confidence.
DECLARATION
TRAVELLERS CAN TAKE FOREIGN EXCHANGE OUT OF SIERRA LEONE UP TO US$5,000 WITHOUT RESTRICTION.
RESIDENTS ON DEPARTURE FROM THE COUNTRY SHOULD DECLARE FOREIGN EXCHANGE IN EXCESS OF US$5,000 WITH SUPPORTING DOCUMENTS.
NON-RESIDENTS CAN TAKE FOREIGN EXCHANGE OUT OF SIERRA LEONE UP TO THE AMOUNT BROUGHT IN BY THEM.
INCOMING NON-RESIEDNTS ARE THEREFORE ADVISED TO DISCLOSE AMOUNT OF FOREIGN CURRENCY BROUGHT INTO SIERRA LEONE IF THEY ANTICIPATE TAKING OUT AMOUNT IN EXCESS OF THE PERMITTED ALLOWANCE. DISCLOSURE IS HOWEVER OPTIONAL
INTERNATIONAL FINANCE EPARTMENT
BANK OF SIERRA LEONE
DECEMBER 20, 1995
REVISED ADDENDUM TO THE REGULATIONS GOVENING
CURRENT INTERNATIONAL TRANSACTIONS.
1. Importation of Foreign Currency bank Notes For Operational
Use By Commercial Banks
i) Commercial banks are allowed to import foreign currency (note) to meet their operational requirements (buy/sell) without restriction.
ii) For the purpose of traveling, commercial banks could sell foreign currency notes up to a limit of US$5000 per person.
2. Foreign Currency Account
i. Commercial banks are allowed to externalize residual Leone Deposits of Non-Sierra Leonean funded from all documented inward remittances without reference to Bank of Sierra Leone.
ii. Foreign Exchange Bureau can buy foreign currency from the commercial banks up to the extent of their foreign currency balance.
3. Domestic Transfer between Customers Foreign Currency Memorandum 5, Accounts (CFC)
Transfer between foreign currency accounts are permitted within the banking system.
4. Forward Dealings
Forward transactions with respect to import and export (of raw materials and trading goods) may be undertaken by and/or through commercial banks by an institution dealing in the underlying import/export goods. Import cover provided should not exceed US$100,000 per importer per month.
All application for such transactions must be forwarded to commercial banks with the following details:
Name and address of the applicant
Detail of the normal business of the applicant
Details of the forward transaction including the amount involved, the forward rate charged beneficiary (in the case of imports)
Details of the settlement arrangements
5. Payment of Hotel Bill in Foreign Currency
Hotel and other Tourist Resort can apply for permission to Bank of Sierra Leone as Authorized buyers for the purposes of facilitating payments for their services.
International Finance Department
Bank of Sierra Leone
6th May, 2003
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