G/VAL/N/2/GMB/1  
 
4 September  2019 
(19-5683) Page: 1/4 
Committee on Customs Valuation  Original: English  
 
 
INFORMATION ON IMPLE MENTATION AND ADMINI STRATION  
OF THE AGREEMENT ON CUSTOMS VALUATION  
CHECK -LIST OF ISSUES   
THE GAMBIA 
The following submission, dated 21 August  2019, is being circulated at the request of the delegation 
of The Gambia . 
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1. Questions concerning Article  1: 
(a) Sales between related persons:  
(i) Are sales between related persons subject to special provisions?  
Article 1 (2) of the Seve nth Schedule of the Customs and Excise Act 2010 states that the value 
of imported goods shall be determined in accordance with the provisions of the WTO 
Agreement on Customs Valuation.  
(ii) Is the fact of intercompany prices prima  facie considered as grou nds for 
regarding the respective prices as being influenced?  
No. Section 174 (2) of the Customs and Excise Act 2010 states that "in case of goods imported 
under a contract of, the price paid or payable on that sale shall be deemed to be the value ". 
(iii) What is the provision for giving the communication of the afore -mentioned 
grounds in writing if the importer so requests? (Article  1.2(a))  
Not applicable on the afore -mentioned grounds. However, Section 176 (1) of the Customs and 
Excise Act states that if t he Commissioner General has reason to believe that the value of 
imported goods or goods for export or re -export are below or above the transaction value, the 
proper officer or authorized person shall appraise or cause the goods to be appraised in 
accordanc e with the methods set out in the Seventh Schedule.  
Section 176 (3) of the Act states that upon written request, the importer shall be entitled to 
an explanation, in writing, from the proper officer or the person authorized as to the method 
applied in app raising the goods pursuant to this section.  
(iv) How has Article  1.2(b) been implemented?  
Article 1 (2a) of the Seventh Schedule of the Customs and Excise Act 2010   G/VAL/N/2/GMB/1  
 
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  (b) Price of lost or damaged goods:  
Are there any special provisions or practical arrangements concerning the valuation 
of lost or damaged goods?  
- Section 196 of the Customs and Excise Act – provisions for lost or destroyed goods; and  
- Section 200 (1) – provisions for rebate of certain duties on damage goods whilst under  
customs cont rol.  
2. How has the provision of Article  4 to allow the importer an option to reverse the 
order of application of Articles  5 and 6 been implemented?  
Article 4 of the Seventh Schedule of the Customs and Excise Act . 
3. How has Article  5.2 been implemented?  
Article 5 of the Seventh Schedule of the Customs and Excise Act . 
4. How has Article  6.2 been implemented?  
Article 6 (3) of the Seventh Schedule of the Customs and Excise Act.  
5. Questions concerning Article  7: 
(a) What provisions have been made for making  value determinations pursuant to 
Article  7? 
Article 7 (1) of the Seventh Schedule of the Customs and Excise Act.  
(b) What is the provision for informing the importer of the customs value determined 
under Article  7? 
Article 7 (3) of the Seventh Schedule of  the Customs and Excise Act.  
(c) Are the prohibitions found in Article  7.2 delineated?  
Article 7 (2) of the Seventh Schedule of the Customs and Excise Act.  
6. How have the options found in Article  8.2 been handled?  In the case of f.o.b. 
application, are ex -factory prices also accepted?  
Section 173 (1) of the Customs and Excise Act 2010.  
7. Where is the rate of exchange published, as required by Article  9.1? 
The rate of exchange to be used for determining the equivalent in the Gambia currency (CIF) 
of any foreign currency shall be the prevailing rate as notified and published in the website of 
the Central Bank of the Gambia.  
8. What steps have been taken to ensure confidentiality, as required by Article  10?  
Section 14 of the Cu stoms and Excise Act 2010 contains provisions to ensure confidentiality. 
Notwithstanding, the Commissioner General may:  
- Disclose information to a person in the service of the Government in a revenue or 
statistical department  where the information is need ed for the purposes of the official 
duties of that person solely for revenue or statistical purposes; and  
- Subject to such reciprocal arrangements as may be agreed upon by him, furnish to the 
competent authorities of a foreign country any information, cer tificate, official report or 
other document with a view to the prevention, investigation or suppression of offences G/VAL/N/2/GMB/1  
 
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  against the laws and regulations applicable to the importation or exportation of goods 
into or from the territory of that foreign country.   
9. Questions concerning Article  11: 
(a) What rights of appeal are open to the importer or any other person?  
Where a dispute arises regarding the determination of value on imported goods, the importer 
or other person liable for the payment of duty, may, wit hin 30 days of the day he is notified 
of the decision, appeal to the Tribunal established under Section 261 of the Customs and 
Excise Act.  
(b) How is he to be informed of his right to further appeal?  
By writing . 
10.  Provide information on the publication, as required by Article  12, of:  
(a) (i) The relevant national laws;  
Published in the Customs  and Excise  Act 2010.  
(ii) The regulations concerning the application of the Agreement:  
Published in the  Seventh Schedule of the Customs and Excise Act 2010.  
(iii)  The judicial decision and administrative rulings of general application relating 
to the Agreement:  
Published in The Gambia Government Gazette.  
(iv) General or specific laws being referred to in the rules of implementation or 
applica tion. 
The Customs and Excise Act 2010.  
(b) Is the publication of further rules anticipated?  Which topics would they cover?  
None. 
11. Questions concerning Article  13: 
(a) How is the obligation of Article  13 (last sentence) being dealt with in the respective 
legislation?  
An importer may remove goods from customs authority pending final determination of the 
value upon payment of a cash deposit equivalent to the assessed duty. Any excess thereof 
shall be refunded within 30 days from the date of final determination of duty payable.  
(b) Have additional explanations been laid down?  
None. 
12. Questions concerning Article  16: 
(a) Does the respective national legislation contain a provision requiring customs 
authorities to give an explanation in writing as t o how the customs value was 
determined?  G/VAL/N/2/GMB/1  
 
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  Section 176 (3) of the Customs and Excise Act states that upon written request, the importer 
shall be entitled to an explanation, in writing, from the proper officer or the person authorized 
as to the method applied in appraising the goods pursuant to this section.  
(b) Are there any further regulations concerning an above -mentioned request?  
None. 
13.  How have the Interpretative Notes of the Agreement been included?  
The Interpretative Notes of the Agreement have been included in the Seventh Schedule of the 
Customs and Excise Act 2010.  
14. How have the provisions of the Decision on the Treatment of Interest Charges in the 
Customs Value of Imported Goods been implemented?  
Appendix B of the Seventh Schedule of the Cu stoms and Excise Act contains the determinants 
of the customs value and this includes interest charges for valuation purposes.  
15. For those countries applying paragraph  2 of the Decision on the Valuation of Carrier 
Media Bearing Software for Data Processi ng Equipment, how have the provisions of 
this paragraph been implemented?  
Not applicable.  
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