Gambia Customs Import and Export Taxes
Gambia Customs imposes the following taxes on imported and exported goods:
Tariffs: Tariffs are taxes based on the value or quantity of goods. Tariff rates in
Gambia range from 0% to 35%, depending on the type of goods.
Value Added Tax (VAT): VAT is a tax on goods and services sold in Gambia. The
standard VAT rate is 15%. However, certain goods and services, such as food, medicine, and
education, are subject to a 0% VAT rate.
Excise Duty: Excise Duty is an additional tax on certain goods, such as alcohol,
tobacco, and cars. Excise Duty rates vary, depending on the type of goods.
Tax threshold:
Tariffs: Imported goods valued at up to 500 Gambian Dalasi (about 70 USD) are
exempt from tariffs.
VAT: Businesses with a turnover of up to 1 million Gambian Dalasi (about
140,000
RMB) are exempt from VAT.
Other fees:
Customs fees: 1.55% of the value of the imported goodsECOWAS tax: 1% of the CIF price of the imported goods
AU tax: 0.2% of the CIF price of the imported goods
Additional information:
Gambia Customs: https://www.gra.gm/custom-faqs