Regulation on revised forest fees and taxes (FDA Regulation No. 7)
Made 1979-12-07 · Text as of 2026-10-01
Public law and official guidance, published as research. Not legal, tax or financial advice.
About this law
- Language
- English
- Kind
- Regulation
- Organisation
- European Union
- Country
- Liberia
- Subjects
- Forestry
- Keywords
- timber extraction/logging, international trade, subsidy/incentive, fees/royalties, forest management/forest conservation
- Categories
- *
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Text
The law's own text, section by section, as held. Each section has its own link.
Area. SECTION 10. INCENTIVES: The FDA Forest Exploitation Permit does not grant any exemptions from the Liberian laws of general application (Investment Incentives) but the FDA may or may not recommend the granting of Investigation Incentives by the proper authority under the law depending on the circumstances of the individual FDA Forest Exploitation Permit. PART V. EFFECTIVE DATE Section 11. Effective Date: This Regulation shall become effective on September 4, 1979 and shall be announced in the public media and be published in the FDA Newsletter. REGULATION NO. 7 REGULATION ON REVISED FOREST FEES AND TAXES (Revised Stumpage Fees – Bulletin) WHEREAS, the Act Adopting a Revenue and Finance Law, approved May 24, 1977, published June 20, 1977, in Chapter 20 on Stumpage and Forest products Fees, charges the Forestry Development Authority and the Ministry of Finance and Regulate from time to time the rates and basis of the Liberian forest fees and taxes (Section 20.2, 20.3, 20.4 and 20.5 respectively); and WHEREAS, Since August 29, 1977, when the last Regulation on Revised Forest fees and Taxes (Revised Stumpage Fees – Bulletin no. 5A) was promulgated, the tropical red woods are being depleted in the whole of West Africa and round logs prices are continuously raising on the international markets; and WHEREAS, the changed circumstances including h statistics and the priority policy for accelerated industrialization, the generation in detail discussed and accepted by the meeting of the FDA Board of Directors on September 4, 1979, and in an information meeting with the Forest Concessionaires September 21, 1979; NOW THEREFORE, the Forestry Development Authority together with the Ministry of Finance do hereby rule and regulate: Section I. Severance Fee: All trees cut for commercial purposes on all lands within the Republic of Liberia shall be assessed at $1.50 per cubic meter of Full Trees Length irrespective of grade and intended use. Full Trees Length is the log after Felling, Topping, removal of Defects, if any, but before any crosscutting, with Felling, Topping and Defects as prescribed by FDA’s forest management rules and regulations from time to time. SECTION 2. INDUSTRIALIZATION INCENTIVE FEE: All round log intended for export shall be assessed according to species at the following rates per cubic meter. Entandropharagma utile Sipo/Utile 75/m3 Tieghemelia heckelii Makore 40/ m3 Entandropharagma Cyclindricum Sapele 35/ m3 Entandropharagma candollei Kosipo 35/ m3 Entandropharagma angloense Tiama/Edinam 35/ m3 Khaya ivorensia/anthotheca Acajou/Khaya 35/ m3 Lovoa trichiliodes Dibetou/Lovoa 35/ m3 Heritiera utilis Niangon 35/ m3 Guarea Cedrata Bosse/Guarea 17/ m3 Chlorophora Spp. Iroko 17/ m3 Mansonia Altissima Bete/Mansonia 17/ m3 Guiborourtia ehie Amazakoue 15/ m3 Triplochiton scleroxylon Wawa/Obeche 15/ m3 Terminalia ivorensis Framire 15/ m3 Aningeria robusta Aningre 15/ m3 Terminalia Superba Frake 5/ m3 Erythophleum Spp. Tali 5/ m3 Nesopordonia papavrifera Danta/Kotibe 5/ m3 Brachysteregia leonensis Naga 3/ m3 Pycanthus angolensis Illomba 3/ m3 Afzellia Spp. Doussie 3/ m3 Teraberlinia Tubmaniana Sikon 3/ m3 Distemonathus Benthaqmiaus Movingui 3/ m3 Pterygota macrocarapa Koto 3/ m3 Nauclea Spp. Kusia/Bilinga 3/ m3 Canarium Schweinfurthii Aiele 3/ m3 Lophira alata Azobe/Ekki 2/ m3 All other species N. A. 2/ m3 Section 3. Forest Products Fee: 1. The wood products defined hereblow intended for export shall be assessed according to species at the following rates per m3. 2. Sawn T & T (sawn Through and Through) includes: a log which is sawn through and through without the individual limber having been further processed but which is rebundled to its original round log from (Boule), and the individual lumber or a long sawn through and through without the lumber having been further processed. Square-edged on four sides (undressed in the rough) is lumber with four Sides square edged but not planed. Square-edged dressed for sides is lumber with four Sides Square edged and planed including molding but excluding veneer and plywood. Square Square Edged Edged Four Sides Dressed (Undressed Four Sawn T& T in the Rough) Sides 1. Entandrophragma Utile Sipo/Utile 60/ m3 15/ m3 2/ m3 2. Teighemelia heckelii Makore 34/ m3 10/ m3 2/ m3 3. Entandrophragma cylind Sapele 30/ m3 10/ m3 2/ m3 4. Entandrophragma cand. Kosipo 30/ m3 10/ m3 2/ m3 5.Entandrophragma ang. Tiama/Edinam 30/ m3 10/ m3 2/ m3 6. Khaya Spp. Acajou/Khaya 30/ m3 10/ m3 2/ m3 7. Lovoa trichiliodes Dibetou/Lovoa 30/ m3 10/ m3 2/ m3 8. Heritiera utilis Niango 30/ m3 10/ m3 2/ m3 9. Guarea cedrata Bosse/Gharea 15/ m3 5/ m3 1/ m3 10. Chlorophora Spp. Iroko 15/ m3 5/ m3 1/ m3 11. Mansonia altissima Bete/mansonia 15/ m3 5/ m3 1/ m3 12 Guibourtia ehie Amazakoue 13/ m3 5/ m3 1/ m3 13. Riplochiton Scer. Wawa/Obeche 13/ m3 13/ m3 1/ m3 14. Terminalia ivor. Framire 13/ m3 13/ m3 1/ m3 15. Aningeria robusta aningre 4/ m3 2.50/ m3 1/ m3 16. Terminalia Superba Frake 4/ m3 2.50/ m3 1/ m3 17. Erytyophleum Spp. Tali 4/ m3 2.50/ m3 1/ m3 18. Nesogordonia paraverifera Dan/kot 4/ m3 2 50/ m3 1/ m3 19. Brachystegia leon. Naga 2/ m3 1.50/ m3 1/ m3 20. Pycnathus ang. Illomba 2/ m3 1.50 m3 1/ m3 21. Afzelia Spp. Doussie 2/ m3 1.50/ m3 1/ m3 22. Tetraberlinia tubm. Sikon 2/ m3 1.50/ m3 1/ m3 23. Distemonanthus benth. Movingui 2/ m3 1.50 m3 1/ m3 24. Pterygota mac. Koto 2/ m3 1.50 m3 1/ m3 25. Nauchea spp. Kusia/Bilinga 2/ m3 1.50 m3 1/ m3 26. Canarium Sch. Aiele 2/ m3 1.50 m3 1/ m3 27.Lophira alata Azobe/Ekki 2/ m3 1.50 m3 1/ m3 28. All other species N. A. 1.50/ m31.50/ m3 1/ m3 Section 4. Reforestation Fee: All trees out for commercial purposes on all lands within the Republic of Liberia shall be assessed at 3.00 per cubic meter (M3) of Full Tree Length. Full Tree Length is the log after Felling, Topping and removal of Defects, if any, but before any crosscutting, with Felling, Topping and Defects as prescribed by FDA’s forest management rules and regulations from time to time. Section 5. Repeal: The Revised Stumpage Fees – Bulletin No. 5A, of August 29, 1977 effective November 1, 1977, is hereby repealed. Section 6. Effective Date: This Regulation shall become effective on January 1, 1980, and shall be announced in the public media and be published in the FDA newsletter. REGULATION NO. 8 REGULATION ON REVISED INSUSTRIALLIAZATION INCENTIVE FEES WHEREAS, the Act Adopting a Revenue and Finance Law, approved May 24, 1977, published June 20, 1977, in Chapter 20 on Stumpage and Forest Products Fees, charges the Forestry Development Authority and the Ministry of Finance to determine and regulate from time to time the rates and basis of the Liberian forest fees and taxes (section 20, 2, 20, 3, 20, 4 and 20, 5 respectively)’ and WHEREAS, since 1980 there has been a decline in international demand and trade in logs with a consequent reduction in prices paid for certain species overseas; and WHEREAS, the Government of Liberia, at such a period of depression in the timber trade, desires to extend some assistance to local producers and exporters of logs; and WHEREAS, the most obvious and suitable method of so doing is by a reduction in the Industrialization Incentives Fees to be paid on certain species when exported; NOW, THEREFORE, The Forestry Development Authority together with the Ministry of Finance do hereby rule and regulate the following changes to Regulation No. 7, promulgated December 7, 1979; Section 1. Industrialization Incentive Fees: All round logs of the following species intended for export shall he assessed at the following rates per cubic meter (m3). 1. Tieghemelia Heckelii Makore 32.00/ m3 2. Entandrophragma cyclindricum Sapele 28.00/ m3 3. Entandrophragma candoliei Koispo 28.00/ m3 4. Entandrophragma angloense Tiama/Edinam 28.00/ m3 5. Kahya Ivorensis/anthothaca Acajou/Khaya 28.00/ m3 6. Lovoa trichiliodes Dibetou/Lovoa 28.00/ m3 7. Heitiera utilis Niangon 28.00/ m3 8. Guarea cedrata Bosse/ 13.00/ m3