Gambia Customs Import and Export Policy

Trade regulations system

The Gambia's trade regulations include: the Financial Institutions Act, the Money Laundering Act, the Competition Act, the Gambia Revenue Act, the Income and Sales Tax Act, the Customs Act, the Electricity Act, the Companies Act, the Business Registration Act, the Gambia Investment Promotion Act and the Labor Act.

Customs management regulations

The Gambia's tax laws related to customs management include: the Gambia Revenue Act (2004), the Income and Value Added Tax Act (2004), the Customs Act (2010) and the HS Tariff (2010).

Relevant regulations on trade management

The Gambia's tariff policy is formulated by the Ministry of Finance and the Ministry of Economic Planning and Development (MEPID) in collaboration with the Ministry of Trade, Regional Integration and Employment (MOTIE).

The documents that need to be submitted to the customs for imported goods include: bill of lading, certificate of origin, goods release order, commercial invoice, packing list, import declaration and technical standards/health or environmental certificates.

Currently, the Gambia's tariff includes four categories: 0%, 5%, 10% and 20%. The Economic Community of West African States (ECOWAS) member states are negotiating the introduction of a fifth category with a 35% tariff.

In addition to external tariffs, goods imported into The Gambia are subject to the following taxes and fees as provided for in the Customs Act (2010):

(1) Sales tax (generally 15% of the value of imports). However, the tax rate for refined petroleum products is 10% and the tax rate for telecommunications services is 18%;

(2) Custom processing fees, which are 1.55% of the value of imports;

(3) ECOWAS levies a 0.5% tax on imports from non-ECOWAS countries.