G/VAL/N/1/GMB/1  
 
11 April 2014  
(14-2274)  Page: 1/16  
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 
The following submission, dated 11 February 2014,  is being circulated at the request of the 
delegation of The Gambia. 
 
_______________ 
  
- The Customs and Excise Act, 2010 of the Republic  of Gambia (Parts XII – Valuation of Goods 
and XIII – Provisions Relating to Securities). 
 
 
_______________ 
 G/VAL/N/1/GMB/1 
 
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    PART XII – VALUATION OF GOODS 
Application of the 
WTO Agreement on 
Customs Valuation of imported, excisable goods and goods for 
export and Opinions of 
the Technical Committee  173. (1)  The value of imported goods shall be determined in accordance with the 
provisions of the World Trade Organisati on Agreement on Customs Valuation read 
together with this Act. 
(2)  The World Trade Organisation Agreement on Customs Valuation concluded in 
Geneva on 12 April 1979 as amended, the Agreement on Implementation of Article VII of the General Agreements on Tariffs and Trade on Customs Valuation signed in Marrakesh, Morocco, on the 15
th April, 1994., the Interpretative Notes thereto, the 
Advisory Opinions, Commentaries and Expl anatory Notes, Case Studies and Studies 
issued under the said Agreement shall constitute the World Trade Organization 
Agreement on customs valuation re ferred to in Subsection (1). 
(3)  Without prejudice to the provisions of this Section the Commissioner General may 
base any decisions relating to the determination of Customs value on the suggestions, opinions, comments and explanatory notes emanating from the Technical Committee on Customs Valuation of the World Customs Organisation. 
Determination of 
value of imported goods 174. (1) The value of imported goods, whethe r exempt from duty, liable to specific 
duty or liable to ad valorem duty, shall be as laid down in the Seventh Schedule.  
(2)  In the case of goods imported under a co ntract of sale, the price paid or payable on 
that sale shall be deemed to be the value. 
Provided that the price is properly adjusted to take account of circumstances which differ 
from a sale as is contemplated by the Seventh Schedule. 
(3)  The rate of exchange to be used for determining the equivalent in The Gambia 
currency of any foreign currency shall be th e prevailing current selling rate of sight 
drafts as last notified by the Central Bank, when an entry is presented and accepted by 
the proper officer in accordance with Section 175. 
(4)  Notwithstanding subsection (3), the rate applicable shall subject to any official 
revaluation or devaluation of any currency as notified by the Central Bank, remain valid throughout the week. 
(5)  Where an entry has been checked and accepted by the proper officer, the duty 
payable shall be paid within five days from th e date of the acceptance, and in default, a 
new assessment of the value shall be determined in accordance with subsections (3) and (4). 
 
Determination of 
value of goods for export 175. (1)  The value of goods for export, whethe r exempt from duty, liable to specific 
duty or liable to ad valorem  duty, shall include- 
(a) the cost of the goods to the buyer outside The Gambia; 
(b) packing charges; (c) transport and all other charges up to the time of delivery of the goods on board 
the exporting aircraft or vessel, or at the place of exit from The Gambia; 
(d) any levy, cess, duty or tax. 
(2)  In the case of goods for re-exportation, the value shall include- (a) the landed cost at the time of importation; 
(b) all other charges, including transport up  to the time of the delivery of the goods 
on board the exporting aircraft or vessel or to the place of exit from The Gambia. 
(3)  The rate of exchange to be used for determining the equivalent in The Gambia 
currency of any foreign currency shall be th e prevailing current buying rate of sight 
drafts as last notified by the Central Bank, when an entry is presented and accepted by 
the proper officer in accordance with Section 103. G/VAL/N/1/GMB/1 
 
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Appraisal of value of goods, etc. (4)  Notwithstanding subsection (3), the rate applicable shall subject to any official 
revaluation or devaluation of any currency as notified by the Central Bank, remain valid throughout the week. 
(5)  Where an entry has been checked and accepted by the proper officer, the duty 
payable shall be paid within five days from th e date of the acceptance, and in default, a 
new assessment of the value shall be re-determined in accordance with subsections (3) and (4) 
176. (1)  Notwithstanding any other provisions of this Act, where the proper officer or 
any other person authorized by the Commission er General has reason to believe that the 
value of imported goods or goods for export or re-exportation is below or above the transaction value, the proper officer or auth orized person shall appraise or cause the 
goods to be appraised in accordance with the methods set out in the Seventh Schedule. 
(2)  A certificate of the appr aised or adjusted value given under the hand of the proper 
officer or other person authorized by  the Commissioner General shall be prima facie  
evidence of the value of those goods. 
(3)  Upon written request, the importer shall be entitled to an explanation, in writing, 
from the proper officer or person authorized  by the Commissioner General as to the 
method applied in appraising the goods pursuant to this Section. 
 (4)  Where a dispute arises regarding the deci sion of the proper officer or other person 
authorized by the Commissioner General unde r the foregoing Subsections, the importer 
or other person liable for the payment of du ty may, within 30 days of the day he is 
notified of the decision appeal to the tribunal established under Section 261. 
(5)  An importer may remove goods subjec t to an appraisal under this Section from 
customs authority pending final determination of the value thereof by the proper officer 
or other person authorised by the Commis sioner General upon payment of a cash 
deposit equivalent to the assessed duty, and any excess thereof shall be refunded within 
thirty days from the date of the fi nal determination of duty payable. 
(6)  The Commissioner General shall cause to be kept records of all administrative and 
judicial decisions taken under this Section in conformity with the Agreement on Customs Valuation.  
Value of goods for 
excise duty purposes 177. (1)  The value of imported goods for purpos es of levying excise duty shall be the 
sum of: 
(a) the value of such goods ascertaine d for the purpose of import duty; and 
(b) the amount of import duty, suspended duty and dumping duty if any. 
(2)  The value of locally manufactured goods for purposes of levying ad valorem  excise 
duty shall be the ex-factory selling price. 
(3)  For the purposes of Subsection (2), the ex-factory selling pric e shall be determined 
in accordance with Part II of th e Seventh Schedule to include- 
(a) the cost of any wrapper, package, box, bottle or other container in which the 
excisable goods are packed; 
(b) the cost of any other goods contained in  or attached to the wrapper, package, 
box, bottle or other container; and 
(c) any other cost incidental to the sale of the goods including advertising, financing, 
warranty, commission, transportation, mark up or any other co st incurred related 
to delivery to the point of sale. 
(4)  Notwithstanding subsection (3) (b), the cost of returnable containers and excise 
stamps shall be excluded from the excisable value. 
Value of services 178. The value of services for the purposes of  levying excise duty shall be the price 
paid or payable by the final consumer of su ch services in an open market transaction 
between buyer and seller independent of each other. G/VAL/N/1/GMB/1 
 
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  Customs tariff and 
classification of goods 179. (1)  The classification of goods in the Customs Tariff shall be based on the 
Convention of the Harmonized System for th e Designation and Codification of Goods of 
the WCO done in Brussels on 14 June 1983 as revised. 
(2)  The Customs Tariff of The Gambia, incorp orated in the First, Second, Fourth and 
Fifth Schedules to this Act, shall fix the rates of Customs duties and other taxes applicable to goods imported into or export ed out of The Gambia and shall be subjected 
to the interpretation provided under Section 3 and 4. 
(3)  The Customs Tariff shall comprise of- (i) common Nomenclature of goods; 
(ii) customs duty rates; (iii) other import charges stipulated under law; and (iv) the preferential tariff measures contained in agreement, which The Gambia has 
concluded with other states. 
(4)  For the purposes of determining duties an d taxes to be paid or payable in respect of 
any goods that are imported or exported the declarant shall, in making a Customs declaration, classify such goods into the ap propriate tariff heading, subheadings or codes 
in accordance with the rules set out in the Customs Tariff, paying due regard to- 
(a) the Explanatory Notes to the Nomenclature and the Compendium of Classification 
Opinions issued from time to time by  the World Customs Organisation and 
Decisions of the Harmonized Systems Committee of the World Customs Organisation. 
Computation of duty, 
adjustment for fractions of a Dalasi 180. Notwithstanding Section 161(1), where the total amount of duty computed with 
reference to any on e customs document- 
(a) is fifty Dalasis or less, no import duty , suspended duty or dumping duty shall be 
charged; 
(b) exceeds fifty Dalasis and includes a fraction of a Dalasi, the fraction shall be 
treated as a complete Dalasi.  
Duty computed on 
gross weight of 
package in certain cases 181. Where goods liable to duty according to weight are imported in a package, and 
the goods are intended for sale, or are normally  sold retail, in that package then, if the 
package. 
(a) is not marked or labelled with the net weight thereof; or 
(b) is not commonly sold as containing, or as  reputed to contain, a specific quantity 
or weight, and in either case, the owner of the goods is unable to satisfy the proper officer of the correct net weight th ereof, the goods shall be liable to duty 
according to the gross weight of  the package and its contents. 
Duty computed on 
reputed quantity in certain cases 182. Where goods liable to a specific duty are imported in a package and the goods 
are intended for sale, or are normally sold re tail, in that package, then if the package- 
(a) is marked or labelled as containing a specific quantity of the goods; or 
(b) is commonly sold as containing, or as reputed to contain, a specific quantity of 
the goods, the package shall be deemed to contain not less than the specific 
quantity. 
Commissioner General 
may fix litre equivalent of other liquid measurement 183. Where goods liable to duty according to liquid measurement are imported in a 
package and- 
(a) the goods are intended for sale, or ar e normally sold, in that package; and 
(b) the package is of a standard capacity  according to a liquid measurement other 
than a liquid measurement other than a liquid measurement based on fractions or 
multiples of a litre, 
then the Commissioner General may, by notice in the Gazette, declare that the package, 
having a capacity within such limits as may be specified in the notice, shall be deemed to contain such fractions or multiples of a litre as may be specified in the notice. G/VAL/N/1/GMB/1 
 
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  Allowance for tare 184. For the purpose of the computation of the duty to which goods are liable, the 
Commissioner General may fix the allowance for tare which may be granted and the conditions under which any such allowance may be granted. 
Duty on package in 
certain cases 185. Where goods are imported or exported in a package which, in the opinion of the 
Commissioner General- 
(a) is not the normal or proper package for those goods; or 
(b) is designed for use, subsequently to im portation or exportatio n, other than as a 
package for any goods of the same or a similar nature, then, subject to any provision to the contrary in this Act, the package shall be liable to duty as if it were a separate article and shall, for all the purposes of this Act, be deemed to 
be a separate article. 
Time of delivery 
determines rate of excise duty 186. (1)  The excise duty on spirits shall beco me due and shall be charged at the rate 
in force when the spirits liable to duty are de livered from the distillery or the distiller's 
warehouse; and the duty shall, subject to any remission or rebate thereof which may be granted in accordance with the provisions of th is Act, be paid by th e distiller, or secured 
to the satisfaction of the proper officer, on its becoming due. 
(2)  Notwithstanding Subsection (1), where spirits are removed from a distillery or 
distiller's warehouse to a rectifier's warehouse, the duty shall become due and shall be charged at the rate in force when the spirit s liable to the duty are delivered from the 
rectifier's warehouse, and the duty shall be paid by the rectifier, or secured to the satisfaction of the proper officer, on its becoming due. 
(3)  The Commissioner General may permit the payment of duty under Subsections (1) 
and (2) to be deferred, to a date not later than the twentieth day of the month following 
that on which it became due. 
Duty on spirits 
attenuation charge 187. (1)  In the case of a distillery where spirits are manufactured by distillation of a 
fermented liquor, the excise duty on spirits shall, in addition to  being charged on the 
spirits distilled, be chargeable in respect of each distillation period in accordance with 
the following provisions of this Section. 
(2)  There shall be calculated the quantity of  spirits at proof capable of being produced 
from any wort and wash made at the distillery on the assumption that from every one 
hundred litres of wort and wash one litre of spirits at proof will be produced for every 
five degrees of attenuation, that is to sa y for every five degrees of difference between 
the highest gravity of the wort and the lowest gravity of the wash be fore distillation, and 
so in proportion of litres of wort and wash and any less number of degrees of 
attenuation. 
(3)  The gravity of the wort or wash for the purposes of Subsection (2) shall be taken as 
that declared by the distiller- 
Provided that if either gravity is found by the proper officer before distillation, and the 
gravity so found is, in the case  of wort, higher, or, in the case of wash, lower than that 
declared by the distiller, the gravity to be taken shall be that so found by the proper 
officer. 
(4)  There shall be ascertained the quantity computed at proof of the spirits and feints 
produced at the distillery after deducting the feints remaining at the end of the last preceding distillation period. 
(5)  If the quantity calculated under Subs ection (2) exceeds the quantity ascertained 
under Subsection (4), the excise duty on spirits shall be charged and become payable 
immediately on that excess: 
Provided that the Commissioner General may make such allowance as in his opinion is 
reasonable from any charge under this Sectio n on proof to his satisfaction that the 
charge arises wholly or in part on account of the removal of wash for the separation of 
yeast. 
(6)  In this Section, the expression "distillation period" means that the period prescribed 
by regulations for the purpose of taking account of feints and spirits produced. G/VAL/N/1/GMB/1 
 
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  Ascertainment of 
strength, weight and 
volume of spirits 188. (1)  For the purpose of this Act the strength, weight or volume of spirits shall be 
ascertained in accordance with the provisions of this Section. 
(2)  Spirits shall be deemed to be at proof if the volume of the ethyl alcohol contained 
therein made up to the volume of the spirits with distilled water has a weight equal to that of twelve-thirteenths of a volume of distilled water equal to the volume of the spirits, the volume of each liquid being computed as at 10.55 degree Centigrade. 
(3)  The expressions "degree of proof", "d egree over proof" and "degree under proof" 
shall be construed by reference to a scale on which one hundred degrees denotes the strength of spirits at proof, and- 
(a) one hundred and one degrees, or one degree over proof, denotes the strength of 
spirits which would be at proof if there were added thereto such quantity of distilled water as would in crease by one per cent the volume of the spirits 
computed as at ten degrees Centigrade; 
(b) ninety-nine degrees, or one degree under  proof, denotes the strength of spirits 
which would be at proof if there were  removed therefrom such quantity of 
distilled water as would re duce by one per cent the volume of the spirits 
computed as at ten degrees Centigrade, 
and so in proportion for any other number of degrees. (4)  The equivalent at proof of spirits not at proof shall for the purposes of this Act be 
deemed to be their volume- 
(a) multiplied by the number of degrees of proof representing their strength; and 
(b) divided by one hundred. 
(5)  The Commissioner General may make regulations prescribing the means to be used 
for ascertaining for any purpose the strength, weight or volume of spirits, and any such 
regulations may provide that in ascertaining for any purpose the stre ngth of spirits any 
substance contained therein which is not ethy l alcohol or distilled water may be treated 
as if it were, and different regulation s may be made for different purposes. 
(6)  This Section shall apply to denatured sp irits and fermented liquor as it applies to 
spirits. 
Time of delivery 
determines rate of 
excise duty etc. 189. The duty on locally manufactured excisabl e goods other than spirits shall become 
due and shall be charged at the rate in forc e when the goods liable to duty are delivered 
from the stock room of the licensee; and the duty shall, subject to any remission or rebate thereof which may be granted in accordance with the provisions of this Act, be paid by the licensee on  its becoming due. 
Provided that: The Commissioner General may permit the paym ent to be deferred to a date not later 
than the twentieth day of the month following that on which it became due. G/VAL/N/1/GMB/1 
 
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  Power of Minister to 
refund duties 
   
 
    
 
    
 
   
 
   No. 7 of 2004 190. (1) Subject to subsection 2, the Minister may, by order in the Gazette, remit 
in whole or in part duty payable by any pers on on goods, aircraft, vessels or vehicles 
imported by that person if he is satisfied that if it is in public interest to do so. 
(2)  Remission under subsection (1 ) shall only be in respect of- 
(a) goods donated or purchased for donation by any person to a re gistered non-profit 
making organizations or institutions approved by the Government, for their official use or for free dist ribution to poor and needy persons, or for use in 
medical treatment, educational, religious or rehabilitation work, or other projects approved by the Government. 
(b) raw materials for use in the manufacture  of insecticides, fungicides and similar 
products, including component parts used in the manufacture of agricultural and horticultural equipment, 
(c) capital equipment and mach inery imported solely for use in the manufacture of 
goods in a licensed customs bo nded factory for export only; 
(d) goods, including motor vehicles and aircraft, impo rted or purchased by any 
company which has been granted an oil ex ploration or oil prospecting licence in 
accordance with a production sharing contract with the Government of The Gambia and in accordance with the provisions of the Petroleum (Exploration Development and Production) Act 2004; and 
(e) official aid funded projects, subject to a security being given to the Commissioner 
General in accordance with Part XIII wh ere the project is being executed by a 
contractor other than the official aid fund agency. 
(3)  Pending the publication of an order under Subsection (1), the Minister may direct 
the Commissioner General to remit duty as though the order had actually been 
published: 
Provided that the order shall be published wi thin ninety days from the date the Minister 
issues the direction un der this Subsection; 
and the fact that the order is not published shall not affect the validity of anything done 
pursuant thereto during the period of ninety days. 
(4)  Where goods in respect of which duty is remitted under this Section are disposed of 
locally in a manner inconsistent with the pu rpose for which remiss ion was granted, the 
provisions of Section 207 shall apply. 
Remission of excise 
duty 191. (1)  Subject to the provisions of this Act, the Commissioner General may remit 
any excise duty payable in respect of goods where he is satisfied- 
(a) that a person is, in accordance with the provisions of this Act, entitled to 
remission; 
 (b) that the goods were destroyed by acci dental fire, or other unavoidable cause, 
while in a building, room or place which ha s been entered in accordance with this 
Act and which is in the factory in  which they were manufactured; 
(c) that the goods have, with the prior pe rmission of the Commissioner General, 
been destroyed by the licensee under the su pervision of a proper officer prior to 
their leaving any building, room or plac e which has been entered in accordance 
with this Act and which is in the factory in which they were manufactured; 
(d) that the goods were duly exported or sh ipped for use as stores for any aircraft or 
vessel: 
Provided that remission shall be granted only to the licensee and shall not be granted- 
(i) where the goods are so exported or ship ped in a vessel of less than ten tons 
register; 
(ii) where the amount of the duty thereon is less than one hundred Dalasis; or 
(iii) unless previous notice of exportatio n or shipment is given to the proper 
officer and the goods are produced for examination by the proper officer at 
the port or place of exportation; 
(e) that the goods were delivered by the manufacturer thereof: 
(i) to the Navy, Army and Air Forces; G/VAL/N/1/GMB/1 
 
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  (ii) to privileged bodies an d person described in paragraphs "(3) and (4)" of item 
7 of Part A of the Third Schedule; 
(f) that in the case of spirits: 
( i )  t h e y  h a v e  b e e n  u s e d  b y  a  d e n a t u r e r at his factory for the manufacture of 
methylated spirits in accordance with this Act; 
(ii) they have been delivered direct from a distillery or distiller's warehouse, in 
such quantities and under such conditions as he may determine, to a person who will use them for the fortification of  wine or other excisable beverages or 
for use in industry of manufacture  (other than the manufacturer or 
preparation of non-excisable beverages, perfumery or toilet preparations) in 
which the use of spirits is required, and if he is further satisfied that the use for the fortification of wine or other exci sable beverage or in that industry or 
manufacture of denatured or methylated spirits is unsuitable or detrimental.  
(iii) they have been used in the manufacture of specially denatured spirits by a 
denaturer at the denaturer' s  f a c t o r y ,  a n d  i f  h e  i s  further satisfied that the 
specially denatured spirits have been delivered from the factory, in such quantities as he may determine, to a person, and for a purpose, approved by 
him; 
 (iv) they have been delivered from a distillery or distiller's warehouse, in such 
quantities and in accordance with such conditions as he may determine, for use for medical, scientific or educational purposes, to one of the following persons: 
 (a) a medical practitioner or a dentist registered under the Medical & Dental 
Practitioners Act; 
 (b) a registered veterinary surgeon within the meaning of the Veterinary 
Surgeons Act; 
 (c) a registered pharmacist within th e meaning of the Pharmacy and Poisons 
Act; 
 (d) a qualified chemist who is in charge of  a chemical laboratory approved by 
the Ministry of Health; 
 (e) the curator of a public museum; 
 (f) the principal of an educational institution registered by the Ministry of 
Basic and Secondary Education; 
 (g) any other person approved for the purpose by the Commissioner General 
by notice in the Gazette; 
 (h) they have been delivered for denaturing  in accordance with this Act; and 
 (i) in the case of compounded spirits, deposited in a bonded warehouse for 
exportation or shipment for use as st ores for an aircraft or vessel in 
accordance with this Act. 
Exception from certain 
duties in goods 192. Subject to the provisions of this Act, goods remaining on board and exported in 
the aircraft or vessel in which they were im ported, whether as stores or otherwise, shall 
be exempt from liability to duty. 
Exemption from 
certain duties on goods entered for exportation, etc. 193. (1)  Subject to the provisions of this Act, goods entered under bond and proved 
to the satisfaction of the Commissioner General to have been duly 
(a) exported, transhipped or exported in transit, or 
(b) used as stores for ai rcraft or vessels; or 
(c) used in the manufacture under bond subj ect to such conditions and limitations as 
may be specified; or 
(d) exported from a bonded factory; or (e) used in an export processing zone subject to the conditions and limitations 
specified in the Gambia Investment an d Export Promotion Agency Act; or 
(f) exported from an export processing zone to any place outside The Gambia, 
shall be exempt from duty. 
 (2)  Subject to this Act and any regulations made thereunder, raw materials imported for the manufacture of- 
(a) goods for export; or 
(b) goods for home use as may be approved by the Commissioner General, G/VAL/N/1/GMB/1 
 
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   shall be exempt from duty where the users and the approved quantity of such raw 
materials have been gazetted: 
Provided that in the case of refined sugar fo r industrial use, used in the manufacture of 
goods for home use, twenty-five per ce ntum of the duty shall be payable. 
(3)  No exemption from suspended duty or du mping duty shall be gr anted in respect of 
goods to which this section applies except g oods entered for transhipment or in transit 
or under subsection (1)(e) and (f). 
(4)  Any person who diverts any goods manu factured for export to home use without 
payment of the duty due thereon shall be guilty of an offence and shall be liable to a fine not exceeding the higher of six hundred thousand Dalasis or three times the value of the goods, or to imprisonment  for a term not exceeding three years, or to both. 
Exemption from 
certain duties of certain re-imports 194. (1)  Subject to the provisions of this Act, where goods which are liable to duty 
have been exported from and are subsequently  re-imported into The Gambia then, if the 
Commissioner General is satisfied- 
(a) that any duty to which the goods were liable prior to their exportation has been 
paid and either- 
(i) no drawback of the duty wa s allowed on exportation; or 
(ii) if allowed, the drawback has been  repaid to the proper officer; and 
(b) that the goods have not been subjecte d to any process after being so exported, 
or, if so subjected, that their form or  character has not been changed and that 
the goods at the time of re-importation are not liable to duty ad valorem ; and 
(c) that the owner of the goods prior to exportation gave notice thereof in writing to 
the proper officer and produced the goods from which they were exported, the 
goods shall, save as otherwise provided in this Act, be exempt from liability to 
duty: 
Provided that the Commissione r General may in an y particular case direct that this 
Section shall apply to goods notwithstanding that paragraph (c) has not been complied 
with if he is satisfied that a failure if he so directs would involve hardship. 
 (2)  In the case of goods to which Subsection (1) would apply but for the fact that at the time of re-importation they are liable to duty ad valorem , the goods shall on re-
importation be chargeable with duty as if the value of the goods were only the amounts in the increase in value attributable to the process; and for the purpose of ascertaining the increase in value any sum paid for the execution of the process shall, unless the Commissioner General otherwise directs, be taken to be the amount of the increase. 
Exemption from 
certain duties of temporary imports 195. (1)  Subject to the provisions of this Act, goods imported in accordance with this 
Section for a temporary use or purpose only shall be exempted from liability to duty. 
(2)  No goods shall be exempt from liability to duty under this Section unless the proper 
officer has given permission for the importat ion; and the proper officer shall not give 
permission- 
(a) unless he is satisfied that the goods are imported for a temporary use or purpose 
only; and 
(b) unless the owner thereof has deposited, or  given security for, the amount of the 
duty to which the goods wo uld otherwise be liable: 
Provided that, notwithstanding Subsection (4), the Commissioner General may, in the 
case of filming equipment of a non-consumable nature, accept an undertaking by the importer to export the equipment within the pe riod stipulated in this Section in lieu of 
duty deposit or security subject to the payment of a non-refundable fee of one per cent 
ad valorem  or such other fee as may be prescribed. 
(3)  Where the proper officer gives permissi on for the importation of goods under this 
Section, he may impose such conditions as he  thinks fit and, whether or not he imposes 
any conditions, it shall be a condition of importation that the goods shall be exported within such period, not exceeding 3 months  from the date of importation, as is G/VAL/N/1/GMB/1 
 
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  consistent with the purpose fo r which the goods are imported. 
(4)  Where the conditions of the importatio n of the goods have been compiled with, 
then, on the exportation of the goods, any deposit or security gi ven under subsection 
(2) shall be refunded or disc harged, as the case may be. 
(5)  Where a condition of the importation of goods has been contravened, then the 
owner shall be guilty of an o ffence and shall be required to pay a penalty equal to the 
duty which was due and payable on the goods on the date of importation. 
(6)  Notwithstanding subsection (5), it shall be a condition that the owner exports the 
goods within such period, not exceeding sixty days, from the date of the payment of the penalty, as the proper officer may allow, in default of which the goods shall be liable to forfeiture. 
(7)  Subject to subsection (5), Sections 38 and 39, and notwithstanding subsection (6), 
the Commissioner General may, upon receipt of an application from the owner and prior to the expiry of the period allowed for temporary importation, allow entry of the goods for home use if he is satisfied with the reasons given. 
 (8)  The Minister may, by notice in the Gaze tte, declare that the goods specified in the 
notice shall not be imported in accordance with this Section, or may only be so imported subject to the goods being liable to such proportion of the duty thereon as may be specified in the notice. 
Remission of certain 
duties on lost or destroyed goods 196. Where goods are lost or dest royed by acci dent either- 
(a) on board an ai rcraft or vessel; 
(b) in removing, loading, unloading, or receiving them into, or delivering them from, 
any customs area or warehouse; 
(c) in a customs area or warehouse, before  they are delivered out of customs control 
to the owner thereof; and 
then, if the Commissioner General is satisfied that the goods have not been and will not 
be consumed in The Gambia, he may remit the duty payable in respect of those goods. 
Refund of certain 
duties to privileged 
institutions and personnel etc. 197. (1)  The Minister may, by order in the Gazette direct that, in the case of goods 
specified therein imported by or on behalf of  any person specified therein, any duty paid 
in respect of the goods shall be refunded, su bject to such terms and conditions as may 
be prescribed in the or der or in regulations. 
(2)  The Commissioner General may make a refu nd of any duty paid in respect of goods 
imported into The Gambia, subject to the following conditions- 
(a) in pursuance of an agreement entered into between the Government of The 
Gambia and a government to which Section 162 refers; 
(b) where the goods are purchased by th e Navy, Army and Air Force for resale; 
(c) where the goods are motor spirit or produc e ordinarily used as such or lubricating 
oil, and are purchased for official use in vehicles of the Navy, Army and Air Force 
or of The Gambia Legion; 
(d) where the goods are motor spirit or products ordinarily used as such or 
lubricating oil, and are purchased by: 
(i) an embassy, consulate or diplomatic mi ssion of another country for its official 
use; 
(ii) a member of a diplomatic mission or  a consular officer who is a permanent 
and pensionable member of the foreign service of another country, for his 
personal use, and that other country accords a similar privilege to permanent 
members of The Gambian diplomatic mission or a permanent Gambian 
consular officer; 
(iii) one of the international organizations named in the Ninth Schedule for its 
official use; G/VAL/N/1/GMB/1 
 
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   (iv) a Secretary-General or a Deputy or Assistant Secretary General or a Director 
General, of one of the organizations listed in the Ninth Schedule for his personal use; or 
(v) any other international organization prescribed by the Minister, by order in 
the Gazette, for the purposes of this Subsection, or its entitled personnel. 
(3)  No refund of duty shall be made under  Subsection (2) unless the person claiming 
the refund presents a claim within a period  o f  t w e l v e  m o n t h s  f r o m  t h e  d a t e  o f  t h e  
payment of the duty. 
(4)  The Minister may, by order in the Gazette, amend the Ninth Schedule. 
Refund of duty on 
pillaged, etc., goods 
and on duty paid in 
error 198. (1)  Subject to this Section and any regulations, the Commissioner General may 
grand a refund- 
(a) of any duty which has been paid in re spect of goods which have been damaged or 
pillaged during the voyage or damaged or destroyed while subject to customs 
control; 
(b) of any duty which has been paid in error; (c) of any excise duty which he is satisf ied has been paid in respect of goods in 
relation to which, had the duty not b een paid, a remission or rebate thereof 
would have been granted in accordance with this Act. 
(2)  No refund of duty shall be granted under  Sub-section (1) unless the person claiming 
the refund presents a claim within a period  o f  t w e l v e  m o n t h s  f r o m  t h e  d a t e  o f  t h e  
payment of the duty. 
(3)  The Commissioner General shall, subject to the provisions of this Act, refund any 
duty paid on goods in respect of which an order remitting the duty has been made under 
Section 190. 
Provided that the refund shall not be made in respect of goods imported prior to the 
relevant date specified in such order. 
Refund of certain 
duties on returned or 
destroyed goods 199. (1)  Subject to Section 198(2) and to such conditions as the Commissioner 
General may see fit to impose, where it is sh own to the satisfaction of the Commissioner 
General- 
(a) that goods were imported in pursuance of a contract of sale and that the 
description, quality, state or condition of  the goods was not in accordance with 
the contract; and 
(b) that the importer with the consent of the seller either- 
(i) returned the goods unused to the seller and for that purpose complied with 
the provisions of Section 104 as to entry as if they had been goods to which that Section applied; or  
(ii) destroyed the goods unused, 
 the Commissioner General shall refund any du ty paid on the importation of the goods. 
(2)  No refund of duty shall be granted under  sub-Section (1) unless the person claiming 
the refund presents a claim within a period  o f  t w e l v e  m o n t h s  f r o m  t h e  d a t e  o f  t h e  
payment of the duty. 
(3)  Nothing in this Section shall apply to goods imported on approval, or on sale or 
return, or other similar terms. G/VAL/N/1/GMB/1 
 
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  Rebate of certain 
duties on damaged 
goods 200. (1)  Where goods imported into The Gambia are damaged before the goods are 
delivered out of customs control, then, subject to the provisions of this Section, a rebate of the duty payable in respect of the goods may be allowed in such amounts as, in the 
opinion of the Commissioner General, is in proportion to the damage sustained by the goods. 
(2)  No rebate of duty shall be allowed unde r this Section in respec t of goods (not being 
goods to which Section 206 applies) except where the proper officer is satisfied that the carrier or insurer of the goods has made an  allowance to the owner in respect of the 
damage; and in no case shall the rebate ex ceed such proportion of the duty as the 
amount of the allowance so made bears to the value, calculated in accordance with 
Section 176, of the undamaged goods. 
Rebate of excise duty 201. (1)  Subject to the provisions of this Act, the Commissioner General may grant a 
rebate of any duty payable in respect of locally manufactured excisable goods where he 
is satisfied that a person is, in accordance with the provisions of this Act, entitled to the rebate. 
(2)  No rebate of duty shall be granted unle ss the person claiming the rebate presents a 
claim in the prescribed manner within a period of twelve months from the date when the date became due. 
(3)  A person who- (a) makes a fraudulent claim for rebate of duty; or 
(b) with intent to evade payment of duty , gives false information or makes a false 
statement in relation to any claim for rebate, 
shall be guilty of an offence and liable to a fine not exceeding the higher of six hundred 
thousand Dalasis or three times the amount of the claim, or to imprisonment for a term 
not exceeding three years, or to both. 
Drawback of certain 
duties on exportation 202. (1)  Subject to this Section, drawback  of duty, may on exportation or the 
performance of such conditions as may be prescribed, be allowed in respect of such goods, in such amount and on such conditions as may be prescribed. 
(2)  Where the owner of goods claims, or proposes to claim, drawback in respect 
thereof, then, as a condition to the grant of drawback, he shall: 
 (a) enter the goods in the prescribed form and in the prescribed manner and produce 
the goods for examination by the proper o fficer before the exportation thereof or 
the performance of the conditions on  which drawback is allowed; and 
(b) make and subscribe a declaration on the prescribed form to the effect that the 
conditions under which drawback may be allowed have been fulfilled and, in the case of goods exported or put on board an  aircraft or vessel for use as stores: 
(i) that the goods have actually been expo rted or put on board for use as stores; 
(ii) that the goods have not been re-i mported and are not intended to be re-
imported into The Gambia; 
(iii) that the owner at the time of the entry of the goods for drawback was, and 
continues to be, entitled to drawback; 
(c) present his claim for drawback within a period of twelve months from the date of 
the exportation of the goods or the performance of the conditions on which drawback may be allowed. 
(3)  Drawback shall not be allowed in respect of the goods where- (a) the value of the goods for home use is less than the amount of the drawback 
which may be otherwise allowed; or 
(b) the import duty thereon was less than two hundred Dalasis. 
(4)  Where the proper officer is satisfied that goods under drawback, after being duly 
put on board an aircraft or vessel fo r exportation or for use as stores- 
(a) have been destroyed by  accident on board the aircraft or vessel; or G/VAL/N/1/GMB/1 
 
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  (b) have been materially damaged on board the aircraft or vessel and that the goods 
have, with the permission of the proper offi cer, been discharged at a port or place 
within The Gambia and abandoned to the customs, 
then drawback may be allowed in respect of  those goods as if the goods had actually 
been exported or used as stores. 
Duties to apply 
proportionately for 
refund, rebate, etc. 203. Where duty is imposed, or remission, re bate or drawback thereof is allowed, 
under the provisions of this Act on goods according to a specified weight, measure, number or quantity, then the duty, or remiss ion, rebate or drawback, shall be deemed 
to apply in the same proportion to any greater or less weight, measure, number or quantity, as the case may be, unless specific  provision is made to the contrary under 
this Act: 
Provided that in computing the duty impose d on, or any remission or rebate allowable 
on, beer, fractions or a li tre shall be disregarded. 
Refund of excise duty 
on compounded spirits in bonded 
warehouses. 204. (1)  Where compounded spirits have been  deposited in a bonded warehouse, the 
amount of any refund of excise duty paya ble on the deposit shall be calculated by 
reference to the quantity of the spirits computed at proof and shall be an amount equal to the excise duty at the appropriate rate ch argeable on the same quantity of spirits at 
the time when excise duty was paid or secured on the spirits from which the compounded spirits were compounded. 
(2)  Compounded spirits warehoused under  Section 146 shall upon delivery from a 
bonded warehouse for home use be chargeable with excise duty at the rate in force at 
the time of delivery. 
 Miscellaneous Provisions 
Derelict goods, etc., 
liable to duty 205. Goods brought or coming into The Gambia by sea otherwise than as cargo, stores 
or baggage carried in a vessel sh all be liable to duty and to the provisions of this Act as 
if they were goods imported in the normal ma nner; and, if a question arises as to the 
origin of the goods, they shall be deemed to be the produce of such country as the 
Commissioner General may on investigation determine. 
Goods imported duty 
free liable to certain 
duties on disposal 206. (1)  Where goods liable to duty have be en imported or purchased prior to entry 
for home use by or on behalf of a person eith er free of duty or at a reduced rate of duty, 
and the goods are subsequently disposed of in a manner inconsistent with the purpose for which they were granted relief from duty, then, unless the Minister otherwise directs, 
the goods shall on disposal be liable to duty at the rate applicable to goods of that class 
or description at the time of disposal: 
Provided that this Subsection shall not apply where that person dies and the ownership 
of such goods is transferred by way of be quest to or inheritance by another person. 
(2)  Where it is proposed to dispose of good s to which Subsection (1) applies, then the 
person responsible for the disposal of the goods shall, unless the Minister otherwise directs, furnish the Commission er General with the particulars of the proposed disposal 
and shall cause the duty thereon to be paid. 
(3)  Subject to this Section, where any goods to which Subsection (1) applies are 
possessed by any person in satisfaction  of any claim due from the importer or 
purchaser, that person shall be liable to pay the duty levied on the goods as if it were duty due and payable by that person but no thing in this Subsection shall absolve the 
importer or purchaser from paymen t of the duty on the goods. 
(4)  Where goods to which Subsection (1) applies are disposed of without the payment 
of the duty to which they are liable, th en they shall be liable to forfeiture. 
(5)  A person who knowingly disposes of or knowingly acquires goods to which 
Subsection (1) applies without the duty thereon having been paid in accordance with the provisions of this Section shall be guilty of an offence. G/VAL/N/1/GMB/1 
 
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  Excisable goods 
granted remission, 
etc., liable to duty on disposal 207. (1)  Subject to the provisions of this Act, where excisable goods in respect of 
which remission, rebate or refund of duty has been granted are su bsequently disposed 
of in a manner inconsistent with the purpose for which the remission, rebate or refund 
was granted, then, unless the Minister otherwise directs, the excisable goods shall thereupon be liable to the duty which would have been paid thereon if the remission, 
rebate or refund had not been granted. 
(2)  Where a person in possession of exci sable goods in respect of which remission, 
rebate or refund of duty has been granted for any purpose to dispose of the goods for a 
purpose inconsistent with the purpose for wh ich the remission, re bate or refund was 
granted, then he shall, unless the Minister otherwise directs, furnish the Commissioner General with the particulars of the proposed  disposal and shall pay the duty thereon. 
(3)  Where excisable goods to which Subsection (1) applies are sold or otherwise 
disposed of without payment of the duty to which they are liable, then the goods shall be liable to forfeiture. 
(4)  A person who knowingly disposes of, or knowingly acquires, excisable goods to 
which Subsection (1) applies without the duty thereon having been paid in accordance with the provisions of this Section,  shall be guilty of an offence. 
Excisable goods liable 
to duty on re-importation 208. Subject to the provisions of this Act, where remission, rebate or refund of duty 
has been granted in respect of excisable good s which have been exported or shipped for 
use as stores for an aircraft or vessel  and the excisable goods are subsequently 
unloaded in The Gambia for home use, then the excisable goods shall be liable to duty at the rate in force the time of unloading. 
Short levy or 
erroneous refund 209. (1)  where duty has been short levied or erroneously refunded, then the person 
who should have paid the amount short levi ed or to whom the refund has erroneously 
been made shall, on demand by the proper o fficer, pay the amount short levied or repay 
the amount erroneously refunded, as the ca se may be; and any such amount may be 
recovered as if it were duty to which the goods in relation to which the amount was so short levied or erroneously refunded , as the case may be, were liable: 
Provided that the proper officer shall not make any such demand after six years from 
the date of the short levy or erroneous refund  unless the short levy or erroneous refund 
had been caused by fraud on the part of th e person who should have paid the amount 
short levied or to whom the refund was erroneously made. 
(2)  Where, on demand, a person who should have paid the amount short levied or to 
whom the refund has been erro neously made fails to pay the amount short levied or to 
repay the amount erroneously refunded, then the Commissioner General may order that 
any other entries or other docu ments presented by that person or his agent shall not be 
accepted by the customs, or may revoke or suspend that person's licence until the duty short levied or erroneously refunded has been paid or repaid. 
Duties not to be 
abated on  conviction 210. Notwithstanding anything contained in this Act, the amount of duty or penalty 
payable under this Act shall not be abated by reason only of the conviction of the person liable for the payment thereof fo r an offence under this Act. 
Commissioner General 
may refrain from recovering duty in certain cases 211. (1)  Notwithstanding the provisions of this Act, in any case where the 
Commissioner General is of the opinion that he should refrain from recovery of duty or penalty or both, from any person by reason of impossibility or undue difficulty or the 
expense of the recovery of the duty or pena lty of both, or due to any other reasonable 
cause, the Commissioner General may refrain from recovery of the duty or penalty or 
both and thereupon liability to the duty or  penalty or both shall be deemed to be 
extinguished and shall make quarterly return s to the Minister of all the amounts of 
duties or penalties not recovere d pursuant to this Subsection: 
Provided that in any case where the amount  of duty or penalty exceeds twenty-five 
thousand Dalasis, the Commissioner General shall first seek the prior written approval of the Minister. 
(2)  Where the Commissioner General has deci ded to refrain from recovering duty or 
p e n a l t y  o r  b o t h  u n d e r  S u b s e c t i o n  ( 1 ) ,  h e  s h all report that decision in writing to the 
Minister as soon as possible after the 31
st December next following his decision. G/VAL/N/1/GMB/1 
 
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  (3)  Where a case has been referred to him, and where he considers it appropriate, the 
Minister may, in writing, dire ct the Commissioner General to: 
(a) take such action under this Section as the Minister may deem fit; or 
(b) obtain the direction of the court upon the case. 
Disputes 212. (1)  If, before the delivery of imported or excisable goods from customs control, a 
dispute arises as to whether any or what duty is payable on those goods, the importer 
or excise licensee shall pay the amount dema nded by the proper officer but may, not 
later than six months after the date of payment, file a suit in the tribunal for the determination of the matter in dispute: 
Provided that for the purposes of this Section, locally manufactured excisable goods 
delivered prior to payment of duty under Sections 186 and 189 shall be deemed to be under customs control until duties are paid in full. 
(2)  If in a suit referred to in Section (1) the tribunal determines that a lesser or no 
amount was properly payable in respect of du ty on the goods, the amount overpaid shall 
be repaid by the Commissioner General. 
(3)  Where a dispute arises as to the amount  of drawback payable in respect of goods, 
the exporter shall receive the amount of dr awback allowed by the proper officer but 
may, not later than six months after the date of  the receipt of the draw back, file a suit in 
the tribunal for the determination of the matter in dispute. 
(4)  If in a suit referred to in Subsection (3) the tribunal determines that a greater 
amount was properly payable in respect of drawback, the amount underpaid shall be paid by the Commissioner General. 
 (5)  Where the tribunal determines that a less er or no amount was properly payable in 
respect of duty, or a greater amount was pr operly payable in resp ect of drawback, no 
officer who has acted in good faith shall be li able to legal proceedings arising out of his 
determination of the amount payable in resp ect of duty or in respect of drawback. 
 PART XIII – PROVISIONS RELATING TO SECURITIES 
Commissioner General 
may require security 213. (1)  The Commissioner General may require a person to give security for the due 
compliance by that person with this Act and generally for the protection of the customs and excise revenue; and, pending the giving of security in relation to goods subject to customs control, the Commissioner General may refuse to permit delivery or exportation 
of the goods or to pass any entry in relation thereto or to issue an excise licence. 
(2)  For the purposes of Subsection (1) "customs and excise revenue" includes access, 
levy, imposition, tax or surtax imposed on goods under any written law. 
General provisions 
relating to giving of security 214. (1)  Where security is required to be given under this Act, then the security may 
be given to the satisfaction of the Commissioner General either- 
(a) by bond, in such sum and subject to su ch conditions and with such sureties as 
the Commissioner General ma y reasonably require; or 
(b) by cash deposit; or (c) partly by bond and pa rtly by cash deposit. 
(2)  Where security is required to be give n under this Act for an y particular purpose, 
then the security may, with the approval of the Commissioner General, be given to cover any other transactions which the person giving the security may enter into within such period as the Commissi oner General may approve. 
(3)  All bonds required to be given under this Act shall be so framed that the person 
giving the bond, and any surety thereto, is  bound to the Commissioner General that 
name for the due performance of the conditions of the bond; and all bonds may, unless 
sooner discharged by the due performance of the conditions thereof, be discharged by the Commissioner General on the expiration of three years from the date thereof, but without prejudice to the right of the Commissioner General to require fresh security. G/VAL/N/1/GMB/1 
 
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Provisions relating to 
sureties (4)  Where a bond given under this Act is discharged, then the Commissioner General 
shall cause the bond to be cancelled and an endorsement to that effect made thereon. 
215. (1)  Without prejudice to the rights of a surety to a bond given under this Act 
against the person for whom he is surety, a surety shall for all the purposes of a bond 
be deemed to the principal debtor and acco rdingly the surety shall not be discharged, 
nor his liability affected, by the giving of time for payment, or by the omission to enforce the bond for a breach of any conditions ther eof, or by any other act or omission which 
would not have discharged the bond if  he had been the principal debtor. 
(2)  If a person being a surety- 
 (a) dies; 
(b) becomes bankrupt or enters into an a rrangement or composition with, or for the 
benefit of, his creditors; or 
(c) departs from The Gambia without leaving sufficient property therein to satisfy the 
whole amount of the bond; 
the Commissioner General may require the pers on giving the bond to enter into fresh 
security. 
Enforcement of bond 216. (1)  Where the conditions of a bond ha ve not been complied with then the 
Commissioner General may by notice in writing forthwith require the person who has given security under it to pay to the Commissioner General the amount of the security within fourteen days of the notice; and on failure to comply with the notice, the Commissioner General may enforce payment of the security as though it were duty due 
and unpaid. 
(2)  any person against whom the Commissioner General has enforced payment of a 
security under Subsection (1) may, if aggrie ved by such enforcemen t file an appeal in 
the tribunal for determination of the matter, within six months of the enforcement: 
Provided that prior to filing the suit, such person shall deposit with the Commissioner 
General the whole amount of duty demanded. 
(3)  Nothing in this Section shall, unless  the Commissioner General otherwise allows, 
absolve the person who has given security under Section 213 from the obligations entered into by him under this Act or under any other law. 
 
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