G/VAL/Q/GMB/2  
 
12 May 2022  
(22-3709) Page: 1/2 
Committee on Customs Valuation  Original: English  
 
 
NOTIFICATION UNDER ARTICLE 22 OF AGREEMENT ON IMPLEMENTATION  
OF ARTICLE VII OF THE GENERAL AGREEMENT  
ON TARIFFS AND TRADE 1994  
QUESTION S FROM THE UNITED STATES TO THE GAMBIA  
REGARDING  DOCUMENT G/VAL/Q/GMB/ 1 
THE GAMBIA 
The following communication, dated 11 May 2022, is being circulated at the request of the delegation 
of the United States.  
 
_______________  
 
 
The United States would like to thank the Gambia for its responses in G/VAL/Q/GMB/1 to our 
questions in G/VAL/W/376. T he United States requests responses to the follow -on questions below 
regarding those responses:  
 
Response to Question 1 : 
 
Considering Section 176 (1) of the Customs and Excise Act 2010 applies in situations where a false 
declaration is suspected, how does the Gambia provide an importer with the multiple opportunities 
it has to submit additional supporting documents, in accordance with the Decision Regarding Cases 
where Customs Administrations have Reasons to Doubt the Truth or Accuracy of the Declared Value ? 
 
Response to Question 2(c) : 
 
Article 7 (3) of the Seventh Schedule of the Customs and Excise Act 2010 provides that if the 
importer so requests, the importer shall be informed in writing of the customs value determined 
under the provisions of the Act and the article used to determine such value. Does Article 7(3) apply 
regardless of the method used to determine customs value, or does it only apply when Article 7 (Fall 
Back/Residual Method) is used? Does Article 7(3) of the Seventh Schedule fulfil CVA A rticle 7.3 or 
CVA Article 16? If it only reflects CVA Article 7.3, when will the Gambia implement CVA Article 16 in 
its national legislation?  
 
Response to Question 3 : 
 
Where does the Gambia implement the definitions of the terms "identical goods" and "simi lar goods" 
found in CVA Article 15.2 into its national legislation? Article 2(1)(b) of the Seventh Schedule appears 
to implement CVA Article 2.1(b); and Article 3(1)(b) of the Seventh Schedule appears to implement 
CVA Article 3.1(b); however, neither appea r to implement CVA Article 15.2. If it is not included now, 
when will the Gambia add it to its national legislation?  
 
Response to Question 4 : 
 
Under Article 8.1(c) of the CVA, for royalties and license fees to be added to the price paid or payable 
for a go od, they must be a condition of sale of the goods being valued, in addition to the criteria 
provided in Appendix B, Article 1(c) of the Seventh Schedule of the Customs and Excise Act, 2010. 
When will the Gambia add the 'condition of sale' criterion to its national legislation?  
 G/VAL/Q/GMB/2  
 
- 2 - 
 
  Response to Question 5 : 
 
Please explain how the provisions of Article 6 of the Seventh Schedule apply to Article 7 of the 
Seventh Schedule or implement CVA Article 7.  
 
Response to Question 8 :  
 
Please provide any remaining text of Se ction 14 of the Customs and Excise Act 2010 which has not 
already been provided in G/VAL/Q/GMB/1 and G/VAL/N/2/GMB/1 - or any other provision that 
implements CVA Article 10 on confidentiality.  
 
Response to Question 9(b) : 
 
Please confirm that Annex B(1)(h) of the Seventh Schedule only allows for the inclusion of 'other 
costs associated to the transport of the imported goods' up to the port or place of importation.  
 
Response to Question 10 : 
 
What is the current status of the review of the Customs and Excise Act of 2010?  
 
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