Gambian customs officers will often check the contents of your suitcase
upon arrival. If you don't arrive in The
Gambia via the airport (link), you have to take into account that the Senegal
borders are closed at night. Most stations at the northern border
close down in the evenings. The airport handles all cargo that is
freighted by air into the country. It has a complete system in place whereby all imports are
electronically processed and all duties and taxes due are paid there.
Revenue Collections:
Customs and Excise Department, one of the major revenue collecting
agencies of the Gambia government, has made an annual collection of
D1,642,055,468.96. This sum represents the period January to December,
2006. According to sources, the amount shows an increase of
D235,521,761.33 compared to 2005.
Customs and Excise Merged Into New Gambia
Revenue Authority:
The Gambian government has implemented measures to improve tax
administration and thereby boost revenues through efficiency gains.
The establishment of the Gambia Revenue Authority [GRA] has merged the
previous Central Revenue and Customs and Excise departments under one
management structure and is designed to achieve synergies in the
governments revenue collection efforts.
The customs and excise department (ced) of the gambia has the
responsibility of executing some of the countrys external trade
obligations, in terms of tariff classification and valuation and
making decisions for the release of goods imported into the country.
It carries out these functions mainly at the airport and seaport in
banjul, and at a number of small road offices bordering Senegal. the
gambia acceded to the world trade organisation (WTO) in October 1996,
thus committing to a tariff reform programme introduced on a gradual
basis over the period, which brought the tariff band down to a maximum
of 18% in 1999.
Exportation of Goods:
In the Gambia exports are not taxable in most cases. This is because
government wants to encourage exports to other countries. Overall
groundnuts, vegetables, livestock, fish products presently forms the
majority of exports from the Gambia.
Border Posts:
Since the Gambia shares a common border with only one single country
(Senegal) six border posts are in place. Revenue collection forms the
large parts of their duties, though along with the prevention of
smuggling and illegal imports and exports of banned products.
Bonded Warehouses:
At bonded warehouses where goods are still under customs
control. Approval to operate a bonded warehouse is the decision of
management. Periodical checks are normally made to ensure that they
conform with the rules set by the customs department.
Direct Delivery Facility:
In the Gambia customs there is a direct delivery facility given to
traders who keep clean records. Basically, this direct delivery
facility is given to traders who imports bulk cargo for example rice,
cements, sugar, flour and new motor vehicles etc.. Direct delivery is
normally given for a period of thirty (30) working days. All payments
on direct delivery are paid to the customs on time.
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Gambia
Ports Authority
34 Liberation Avenue
P.O. Box 617
Banjul, The Gambia
West Africa
Tel: 4228283
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Documents Required: |
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Original shipping documents (i.e. bill of lading, air waybill, etc.). |
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Itemised, valued inventory (package list). |
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Insurance documents (where included). |
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Original invoices for new items. |
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Declaration of freight charges. |
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Private Cars & Other Vehicles: |
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Purchase invoice. |
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Certificate of Ownership (indicating
chassis number, year, model, engine Number, ). |
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Only left-hand drive cars only. |
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Duty rates are different depending on the
class of vehicle, planned use, etc.
Agent in Gambia can give advice on duty rate once type of vehicle is
determined. |
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Customs Regulations & Rules: |
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Preparation of Customs Entry Form displaying CIF
(Cost, Insurance & Freight) value of goods to be
imported. |
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Submission of Customs Entry Form at Customs & Excise Department. |
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Customs examination of goods. |
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Payment of Customs Duty & Government Sales Tax on dutiable
goods. |
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Customs clearance of items upon signed authority by Customs Department. |
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Prohibited Articles: |
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Controlled drugs and narcotics illegal in
law. |
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Firearms (including air / gas pistols &
comparable weapons) ammunition and
explosives (as well as fireworks). |
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Indecent or obscene videos, films, books, magazines and other
articles. |
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Radio-communication equipment not approved for use
in Gambia. |
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Counterfeit money. |
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Flick knives. |
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Certain meat, poultry, and other animal products. |
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Certain plants and parts thereof,
including seeds & bulbs. |
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Certain items which originate from protected species including
ivory, fur skins,
reptile leather and articles manufactured from them. |
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Pet Importation: |
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A full vaccination history of the animal is required. Owner must research which
vaccinations are advisable for his particular pet. More detailed
information can be found at the WHO / FAO. |
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Duty & Tax Rates: |
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Import duty % depending on the item. |
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Government Sales Tax of 10%. |
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1% Customs Processing Fees. |
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05% ECOWAS Tax. |
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Taxes on basic commodities for
example rice, sugar, cooking oil are either zero rated or
charged minimum duty. |
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Special duty waivers are issued by the Gambian government
for members of
embassies & high commissions, aid organisations, certain
NGOs and other similar bodies. There is a customs valuation
unit which is in charge of all valuation in the Gambia
customs. The customs administration ensures that there is
a standard valuation whereby all values charged are
acceptable to customs. |
NOTES & WARNINGS - Imports are examined by customs and heavy
penalties are levied for making false declarations including possible
loss
of goods.
Customs regulations are subject to change at any time
without notice. The above information is a summary of
customs regulations applicable to household goods shipments to
to Gambia (either at Banjul Ports or Yundum Airport) and is
being provided for general guidance to assist private
individuals but should not be relied upon in making any
decisions.
Always double check with your local embassy or consulate before
sending any goods to Gambia. Read the full
disclaimer before making any
decisions.
Last updated 6 February,
2008
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