Country/Territory profiles

Gambia

  • 1. Are laws and regulations published in official journal? (Art 1 TFA)

    Yes
  • 2a. Is there an opportunity to comment on new regulations and changes to existing ones prior to implementation? (Art 2.1.1 TFA)

    No
  • 2b. After the authorities have decided on new or changed regulations is there advance notice of the effective date (or a delayed effective date) to allow traders to make necessary changes and arrangements? (Art 2.1.2 TFA)

    Yes
  • 3. Does Customs issue advance (pre-entry) rulings, binding on all Customs ports, on classification and valuation questions?

    Yes
  • 4. Is there a public and regularly updated website available with

    • a. Laws and regulations? (Art 1 TFA)

      No
    • b. full description of all Customs procedures? (Art 2 TFA)

      Yes
    • c. access to appeal procedure? (Art 2 TFA)

      Yes
    • d. all forms and documents required for import and export? (Art 2 TFA)

      Yes
  • 5a. Are there other rules or procedures by Customs or any other government entity that in your experience restrict the operation of express delivery services in your country, such as:

    • a. Restrict the use of clearance procedures for express items by weight, quantity or value? (Art 7.8.2c TFA)

      No
    • b. Other? Please specify:

  • 5b. If the answer to Q5a-a is "yes", what is the

    • a. weight

    • b. quantity

    • c. and/or value (local currency / USD)

  • 6. URL for Customs website

    https://gra.gm
  • 1a. Does Customs accept and process electronically the data required for release of shipments in advance of their actual arrival so that they can be released either prior to or immediately after arrival? (Art 7.1 TFA)

    Yes (Customs can release shipments immediately after arrival, for this to happen operators communicate with customs prior to shipment arrival and provide them with the Invoice and waybill. This is mostly done for DDP Shipments or shipments of which customers request express operator to clear shipments on their behalf.)
  • 1b. Can formalities for final clearance be completed through electronic means post-release?

    Yes (Once shipment details is available on sherlock, Invoice and Airwaybill can be printed out and prepare the customs entry. The entry is then submitted to customs for assessment and payment of duty is made.)
  • 2a. When are the following shipments typically released (WCO Immediate Release Guidelines)?

    • a. Letters and Documents (Cat. 1 of IRG)

      Same day
    • b. Low-value non dutiable items (e.g de minimis) (Cat 2 of IRG)

      Same day
    • c. Low value dutiable items (Cat. 3 of IRG)

      Other (add remark) (These shipments can be cleared on any working day after arrival. It could be the same days or any other working day depending on customer choice.)
    • d. High value dutiable items (Cat. 4 of IRG)

      Other (add remark) (Next day After customs clearance procedure has finished. Shipments of which prior notification is sent to customs that operator will clear them can be released on the same day or any other day as agreed.)
  • 3. Is physical release of goods separate from clearance? (Will Customs release goods prior to completion of all formalities and final settlement of accounts?) (Art 7.3 TFA)

    Sometimes / Other (add remark) (Due to good relations, we had with customs they sometimes release goods prior to payment of duty. This is only done for shipments which are normally cleared by operator through third-party broker.)
  • 4. Is full-time (24/7) automated processing for the customs ports at which you operate available?

    No
  • 5a. Are the official working hours of the Customs office and personnel adapted to commercial needs and applied at local level? (RKC Std 3.1)

    No
  • 5b. Are there fees for Customs services during normal working hours?

    No
  • 5c. Does Customs and other agencies provide clearance services outside of the official office hours?

    No
    • and if so, is there a published set of fees?

      Not applicable
  • 5d. Will Customs provide dedicated clearance services away from the Customs office for a fee? (e.g. clearance at Express Consignment Facilities and Hubs)

    No
  • 6. For shipments arriving by air, does Customs inspect and release goods at the operator's facility or require their transfer to another facility? (Art 7.8.1a TFA)

    Operator's facility
  • 7a. Does Customs apply risk-management and risk-based selectivity to select items for documentary and/or physical examination? (Art 7.4 TFA)

    Yes
  • 7b. Does any other agency apply risk-management and risk-based selectivity to select items for documentary and/or physical examination? (Art 7.4 TFA)

    Yes
  • 8a. Are there multiple inspections (inspections by agencies other than Customs)?

    Yes (Sometimes Medical control Agency does hold medical shipment of high quantity for inspection)
  • 8b. Are they fully coordinated? (Art 8.1 TFA; RKC Std 3.35)

    Yes
  • 9a. Does the customs administration apply a de minimis regime that allows goods the value of which does not exceed a certain amount to be exempted from duties and taxes? (Art 7.8.2d TFA; RKC Std 4.13)

    No
  • 9b. If the answer above is "yes" what is that amount in local currency?

    • What is the rough equivalent in USD?

      Not applicable
  • 9c. Is de minimis based on intrinsic value (i. e. the cost of the goods without transport and insurance costs)?

    No
  • 9d. If the answer to 9a is "yes", are those goods subject to simplified procedures e.g. consolidated release/clearance or 'off manifest'? (Art 7.8.2a TFA)

    Not applicable
  • 10a. Does the customs administration apply an informal/simplified entry threshold that allows dutiable goods the value of which does not exceed a certain amount to be exempted from formal declaration procedures (WCO IRG Cat 3) e.g. as in the US for goods valued between $800 and $2500?

    Other (add remark) (goods can be cleared from customs by customers themselves without formal declarations procedure. Calculation is done manually by customs officers and a receipt is issued once payment is made.)
  • 10b. If the answer above is "yes" what is that amount in local currency?

    • What is the rough equivalent in USD?

      10 USD
  • 11a. Does Customs or any other agency require in connection with importation of goods that the importer provide any of the following items:

    • a. a consular invoice or a consular visa for a commercial invoice or other trade document (as evidence that particular goods are of a particular origin, or have arrived in a particular importing country, or have been applied to a particular end use)?

      No
    • b. a certificate from a pre-shipment inspection agency? (Art 10.5 TFA)

      Yes
    • c. a certificate of origin from a chamber of commerce or similar agency?

      No
  • 11b. Does Customs or any other agency accept electronic supporting documents? (Art 10.2 TFA)

    Yes
  • 11c. Does Customs or any other agency accept scanned copies of supporting documents?

    Yes
  • 12. Is the express carrier allowed to clear import shipments on behalf of the consignee without having to use a third-party licensed customs broker? (RKC Std 8.1)

    Yes
  • 13a. Are there processing fees for:

    • a. express clearance?

      Yes
    • b. on-site Customs facilities?

      Yes
    • c. IT systems?

      Yes
    • d. electronic transmissions by number or volume?

      No
    • e. other?

      No
  • 13b. Are these fees based on the value of the goods? (Art 6.2 (ii) TFA)

    Yes
  • 1a. Is there a limit on the time within which Customs is allowed to demand additional duties? (RKC Std 4.2)

    Yes
  • 1b. If the answer above is "yes", what is the time limit?

    3 years
  • 2a. May decisions of local Customs officials be appealed to a higher administrative level? (Art 4 TFA)

    Yes
  • 2b. May decisions of local Customs officials be appealed to an independent court? (Art 4 TFA)

    Yes
  • 2c. If the answer to either question 2a or 2b above is "yes" is there a time limit for filing such appeals?

    Not applicable
  • 2d. If the answer to question 2c is "yes" what is the time limit?

    Not applicable
  • 2e. If the answer to either question 2a or 2b is "yes", is there a time limit to rule on such appeals? (Art 4.4 TFA)

    Not applicable
  • 2f. If yes, what is the time limit?

    Not applicable
  • 3. Does Customs regularly use valuation databases with reference prices or other arbitrary uplifts to invoice values? (WCO Guidelines on the use of valuation databases)

    Sometimes / Other (add remark) (Customs sometimes charged duties base on local market price for goods)
  • 4a. In case of seizures of illicit items (e.g. IPR), does Customs or any other agency require the express carrier to store the seized goods at its own premises and cost?

    No
  • 4b. If the answer to question 4a is "yes", how long is the period that the carrier is required to store the goods?

    Not applicable
  • 4c. If the answer to 4a is yes, does Customs take care of the final disposition of the goods...

    Not applicable
    • ...or is the express carrier required to destroy them?

      Not applicable
  • 1. Signatory to the Revised Kyoto Convention (Customs Reform)

    Yes (24/06/2023)
  • 1. TFA ratified?

    Yes (11/07/2017)
  • 2. Has the country set up a National Trade Facilitation Committee?

    Yes
    • a. Who leads it?

      Deputy Commissioner, Tax Classification Gambia Revenue Authority (GRA)
    • b. Is the private sector part of it?

      Yes
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