G/VAL/W/37 6 
 
5 May 2021  
(21-3831) Page: 1/2 
Committee on Customs Valuation  Original: English  
 
NOTIFICATION UNDER ARTICLE  22 OF THE AGREEMENT  ON IMPLEMENTATION  
OF ARTICLE VII OF THE GENERAL AGREEMENT  
ON TARIFFS AND TRADE  1994  
THE GAMBIA 
Questions from the United States to The Gambia  
regarding document G/VAL/ N/1/GMB/1/Add.1  
The following communication, dated 3  May 2021, is being circulated at the request of the delegation 
of the United States . 
 
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The United States would like to thank The Gambia for notification of its customs valuation legislati on 
contained in document G/VAL/N/1/GMB/1/Add.1 . The United States requests responses to the 
following questions on the notified measure, the Seventh Schedule of the Customs Excise Act 2010 
of The Gambia:  
Question 1:  
 
What is the basis in the CVA for a proper officer’s power as provided in Section 176 (1) of the 
Customs and Excise Act 2010 to appraise the value of imported goods because their value is believed 
to be “below or above the transaction value?”  What is the definition of “transaction value” in 
Section  176? How would an officer empowered under Section 176 determine whether the value of 
imported goods are below or above the transaction value?   
 
Question 2:  
 
Under Section 176 of the Customs and Excise Act 2010:  
 
(a) what internal customs procedures take place between the point when a certificate of 
appraised or adjusted value is given under Section 176 (2) and a final determination is 
made under Section 176 (5)?   
(b) Is an appeal to the tribunal established under Section 261 a precondition for  removing 
goods under Section 176 (5)?  
(c) Once a final determination is made under Section 176 (5), is the importer entitled to an 
explanation, in writing, from the proper officer or person authorized by the 
Commissioner General as to how the customs value o f the final determination was 
reached, in addition to the explanation provided for in Section 176 (3)?    
 
Question 3:  
 
Please explain what provision in the Gambia’s customs valuation legislation defines the terms 
“identical goods” and “similar goods,” as p rovided for in Article 15.2 of the CVA?   
 
Question 4:  
 
Article 8.1(c) of the CVA states that, for royalties and license fees to be added to the price paid or 
payable for a good, in addition to being related to the good, the buyer must pay them as a conditi on 
of sale of the goods being valued.  Appendix B, Article 1(c) of the Seventh Schedule of the Customs G/VAL/W/37 6 
 
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  and Excise Act, 2010 does not specify that royalties and license fees must be paid as a condition of 
sale of the imported goods.  Please explain why Appendix B, Article 1(c) does not include this 
additional requirement.  
 
Question 5:  
 
The Gambia responds in document G/VAL/N/2/GMB/1 to Question 5(a) of the Checklist of Issues 
that Article 7 (1) of the Seventh Schedule of the Customs and Excise Act provid es for value 
determinations pursuant to CVA Article 7.  However, CVA Article 7 provides for Members to determine 
customs value based on “data available in the country of importation.”  Whereas, Article  7(1) of the 
Seventh Schedule provides for value determin ations based on “available data collected by customs 
or supplied by the importer.”   
 
(a) What accounts for this difference in the data available for determining customs value?  
(b) How is the customs administration in the Gambia collecting data for use under Artic le 7 of 
the Seventh Schedule?   
(c) How does the Gambia ensure the data collected is consistent with the principles and 
provisions of the CVA, as required by CVA Article 7?   
 
Question 6:  
 
The Gambia’s response in document G/VAL/N/2/GMB/1 to Question 1(a)  (iv) in the Checklist of 
Issues on ‘How has Article 1.2(b) been implemented?’, document G/VAL/N/2/GMB/1, is:  
 
 Article 1 (2a) of the Seventh Schedule of the Customs and Excise Act 2010  
 
However, the test values of CVA Article 1.2(b) appear to be incorporat ed in Article 1 (2b) of the 
Seventh Schedule of the Customs and Excise Act 2010.  Please explain whether the Gambia’s 
response to Question 1(a)(iv) of the Checklist of Issues needs to be corrected.   
 
Question 7:  
 
The Gambia’s response in document G/VAL/N/2 /GMB/1 to Question 6 of the Checklist of Issues on 
handling the options in CVA Article 8.2 refers to Section 173 (1) of the Customs and Excise Act 2010.  
CVA Article 8.2 requires each Member’s legislation to provide for the inclusion or exclusion of the 
listed elements.  The treatment of these elements appear to be provided for in Annex B(1)(b) to the 
Seventh Schedule of the Customs and Excise Act 2010.  Please explain whether the Gambia’s 
response to Question 6 of the Checklist of Issues needs to be corrected .  
 
Question 8:  
 
Please provide the text of Section 14 of the Customs and Excise Act 2010 which contains provisions 
to ensure confidentiality, as required by CVA Article 10.  
 
 Question 9:  
 
The Gambia’s response in document G/VAL/N/2/GMB/1 to Question 14 of the Checklist of Issues on 
implementation of the Decision on the Treatment of Interest Charges in the  Customs Value of 
Imported Goods refers to Annex B to the Seventh Schedule of the Customs and Excise Act 2010.  
However, Annex B does not add ress interest charges.   
 
(a) Please explain what provision in the Gambia’s customs valuation legislation addresses the 
treatment of interest charges in the customs value of imported goods.  
(b) What is the basis in the CVA for the inclusion of Annex B(1)(h) allowin g for adjustments to 
transaction value for “Other costs associated to the transport of the imported good?”  
 
Question 10:  
 
Would the Gambia confirm whether all of the Interpretive Notes in Annex I of the CVA are 
incorporated into its notified legislation?    
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