Liberia intends to deepen its participation in Economic Community of West African States (ECOWAS) by adopting the common external tariff (CET) of the Customs Union (CU). This implies that Liberia will have to modify its tariff structure to be much closer to the (yet unknown because of upcoming demands for exceptions to the schedule and demands for reclassification of goods) CET of the CU. This report is in response to the Government of Liberia's request to the International Growth Centre to estimate the likely effects of this change, particularly on households' well-being and on government revenue.