G/VAL/Q/GMB/1  
 
10 June 2021  
(21-4783) Page: 1/4 
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  
REPLIES FROM THE GAMBIA TO QUESTIONS POSED BY THE UNITED STATES  
CONTAINED IN DOCUMENT G/VAL/W/3761 
THE GAMBIA 
The following communication, dated  21 May , is being circulated at the request of the delegation of 
The Gambia . 
 
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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 de finition 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?  
  
Answer : 
 
This is a self -assessment regime where the importer/exporter makes declarations given the value 
of the goods imported. In a situation where a false declaration is suspected, then the proper officer 
or authorized person shall appraise or cause the goods to be appraised in accordance with the CVA 
as provided in Section 176 of the Customs and Excise Act 2010.  
  
The definition of “transaction value” in Section 176 makes references to the methods set out in the 
Seventh Schedule as the primary basis for valuation which is the price paid or payable for the  
imported goods.  
 
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 Sect ion 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 of the final determination was 
reached, in addition to the explanation provided for in Section 176 (3)?   
 
 
 
1 Previous documents containing questions or replies pertaining to the customs legislation of The Gambia  
were issued in the G/VAL/W series as follows: G/VAL/W/245, G/VAL/W/334 and G/VAL/W/376.  G/VAL/Q/GMB/1  
 
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  Answer : 
 
A further review and verification of the value of the declared imported goods by senior customs 
officials.  
  
The tribunal was established to address disputes on customs decision s but not as a precondition for 
removing goods under Section 176 (5).  
  
The importer is entitled to a written explanation if requested. Article 7  (3) of the Seventh Schedule 
of the Custom s 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 t he Act and the article 
used to determine such value.  
 
Question 3:  
 
Please explain what provi sion in the Gambia’s customs valuation legislation defines the 
terms “identical goods” and “similar goods,” as provided for in Article 15.2 of the CVA?  
 
Answer : 
 
Section 173 (1) of the Customs and Excise Act 2010 provides that the value of imported goods shall 
be determined in accordance with the provisions of the CVA. Article 2 (1)(b) of the Seventh Schedule 
defines identical goods and Article 3 (1)(b) defines “si milar goods”.  
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 condition of sale of the goods bei ng valued. Appendix B, Article 1(c) of the 
Seventh Schedule of the Customs 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.  
 
Answer : 
 
Appendix B, Article 1(c) does interpret that royalties and license fees must be paid or payable related 
to the goods being valued payable by the buyer to the extent that such royalties and fees are not 
includ ed in the transaction value.  
 
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 provides 
for value determinations pursuant to CVA Article 7. However, CVA Article 7 provide s 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 
determinations 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 
Article 7 of the Seventh Schedule?  
(c) How does the Gambia ensure the data collec ted is consistent with the principles and 
provisions of the CVA, as required by CVA Article 7?  
  
Answer : 
 
Article 6 of the Seventh Schedule of the Customs and Excise Act provides that to allow access to any 
account or other record for the purposes of deter mining a computed value, the importer shall 
maintain proper books of account (including sales contract, purchase order, invoices or agreements) 
and shall be responsible for the information supplied by the seller of the goods being appraised. G/VAL/Q/GMB/1  
 
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  However, the C ommissioner General under section 253 of the Act shall verify information supplied 
by the producer of the goods through the importer in the country of export.  
  
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 incorporated 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.  
 
Answer : 
 
This will be corrected in a corrigendum of document G/VAL/N/2/GMB /1.  
 
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 provid e 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 th e Checklist of 
Issues needs to be corrected.  
 
Answer : 
 
This will be corrected in a corrigendum of document G/VA L/N/2/GMB /1.  
 
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.  
 
Answer : 
 
Notwithstanding any other provisions of this Act, the Commissioner General may:  
i) Disclose information to a person in the service of the Government in a revenue or 
statistical department where the inf ormation is needed for the purposes of the official 
duties of that person solely for revenue or statistical purposes; and  
ii) Subject to such reciprocal arrangements as may be agreed upon by him, furnish to the 
competent authorities of a foreign country, any information, certificate, official report or 
other document with a view to the prevention, investigation or suppression of offences 
against the laws and regulations applicable to the importation or exportation of goods 
into or from the territory of that fo reign country.  
 
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 
Custo ms and Excise Act 2010. However, Annex B does not address 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) allowing for 
adjustments to transaction value for “Other costs associated to the transport of the 
imported good?”  G/VAL/Q/GMB/1  
 
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  Answer : 
 
This is treated as provided in Appendix B of the Seventh Schedule of the Cust oms and Excise 
Act 2010 given that additions for the elements specified in paragraph 1(b)(iv) of Article 8 should be 
based on objective and quantifiable data.  
 
The basis for the inclusion of Annex B(1)(h) is that transport costs comprise all costs, whethe r they 
are principal or accessory, linked to transportation of the goods to the importing country.  
 
Question 10:  
 
Would the Gambia confirm whether all of the Interpretive Notes in Annex I of the CVA are 
incorporated into its notified legislation?  
 
Answer : 
 
The Customs and Excise Act of 2010 is under review and all the Interpretive Notes in Annex I of the 
CVA will be incorporated into the revised Act.  
 
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