In 1960 Somalia was declared independent and the Government established a customs law for all the UN agencies and other emergency and humanitarian organizations requiring humanitarian cargo to be exempted from taxes. The Federal Government continues to observe and follow that law, which is article No 14.
The Government Institution that handles tax exemption is the Customs Department of the Ministry of Finance. Without the clearance of this department, no imports or exports are permitted, as it is the sole agency that deals with the customs for both the Sea Ports and Airports.
Normally the Customs department operates under a national law and is authorized to examine the cargo in order to ascertain actual description, specification volume or quantity, so that the value and the rate of duty may be correctly determined and applied.