REPLIES FROM THE GAMBIA TO QUESTIONS POSED BY THE UNITED STATES

The Gambia

The following communication, dated 27 August 2025, is being circulated at the request of the delegation of The Gambia.

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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 1

Since The Gambia is a WTO member, its Customs valuation practices are aligned with the WTO Customs Valuation Agreement (CVA) especially in cases where Customs Administrations have doubts about the correct declared value. Under Section 176 (1) of the Customs and Excise Act, where the Customs Authority is suspicious of any false declaration pertaining to the valuation of imported goods, the following procedure applies -

A._    The Customs Authority informs the importer of the doubt about the declared value.

B._    The Importer is given the chance to respond when they make false declaration of value due to low price or incorrect invoices.

C._    The Customs Authority requests for submission of supporting documents such as:

·_        Detailed commercial invoices

·_        Contracts of sale and proof of payment (e.g., bank transfer records)

·_        Freight and insurance documentation

·_        Correspondence between buyer and seller

D._    This is the first opportunity for the Importer to clarify the valuation and provide proof that the declared value is accurate.

E._    If still Customs Authority is in doubt, the Importer is given the opportunity to submit new documents or provide written explanations.

F._    The Customs Authority may request for a meeting with the Importer.

G._    If Customs Authority does not accept the transaction value, then the following alternative valuation methods can be used:

·_        Transaction value of identical goods

·_        Transaction value of similar goods

·_        Deductive value method

·_        Computed value method

·_        Fall-back method (reasonable means consistent with the principles of the Agreement)

H._    The Importer has the right to appeal against the decision of the Customs Authority and may request a review of the valuation decision administratively or through a tax tribunal or the national courts

Where Customs Authority has doubts about the correct declared value using the Automated System, the following steps are taken:

·_        A query is raised automatically

·_        A notification is sent to inform the Importer through an agent who lodges a customs entry

·_        The Importer is given the opportunity to clarify, explain, proof, accept or refuse any valuation decision made by the Customs Authority

·_        The importer is given an opportunity to request for a dialogue either in a written format or in-person

·_        The Customs Authority requests for documents if the Importer disagrees

·_        The Importer submits supporting documents or information

·_        The Customs Authority uses alternate valuation methods

·_        In the event of disagreement, the importer uses the appeals process to seek redress against the Customs final decision

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 Article 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 2(c)

The structure of the Seventh Schedule closely mirrors the WTO CVA, where each Article (1–7) corresponds to a valuation method.

Article 7(3) of the Seventh Schedule and Article 7.3 of the CVA both speak about fall back method.

Article 7(3) deals with cases when residual method is used and the text of Art. 7.3 of the Seventh Schedule states 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.

When the residual method is used CVA Article 7.3 states that the importer has the right to be informed in writing of the customs value determined and the method used if requested by the importer.

Article 7(3) of the Seventh Schedule fulfils CVA Article 7.3.

Once the Customs Broker accepts to make a declaration on behalf of the importer automatically he assumes or takes all the responsibilities of the importer and he is eligible to receive this information of accepting and rejecting any query that is raised.

CVA Article 16 states that upon request by the importer, the Customs Authority is required to provide a written explanation of how any customs value was determined, regardless of the method used.

CVA Article 16 implies that Importer isn’t requesting information. Now that The Gambia Revenue Authority (GRA) is using ASYCUDA, a query is raised; the Customs Broker will receive an automated message and link to the system where it explains issues such as misclassification, package defaults, under valuation, wrong chassis number or any other concerns. He then discusses with the importer about the query raised. If the importer accepts or rejects then the Customs Broker goes to the system and accepts or rejects. Once he/she accepts then the query process continues and the amended is done. Where he/she rejects then an appeal process begins.

Article 7(3) does not yet align with CVA Article 16.

The Customs Authority has established a committee to review the Customs and Excise Act 2010 in order to align the customs procedures and processes with the CVA.

Question 3

Where does The Gambia implement the definitions of the terms "identical goods" and "similar 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 appear 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 3

The Customs Authority has established a committee to review the Customs and Excise Act 2010 in order to align The Gambia’s customs procedures and process with the CVA, including 15.2.

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 good, 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?

Response to Question 4

We have established a committee to review the Customs and Excise Act 2010 in order to align our customs procedures and process with the CVA, including adding ‘condition of sale’ to the national legislation.

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 5

Article 7 states that after using the first five methods and still the customs value cannot be determined, the Customs Authority can use reasonable means or flexible methods consistent with the provisions of Article VII of the GATT 1994. The following shall be considered when using the reasonable or flexible method:

·_        Prohibition of arbitrary valuation

·_        Consistency with Article 1 through 6 principles of the CVA

·_        Use of objective data

·_        CVA Article 6 (Computed Value Method)

Article 6 of the Seventh Schedule (computed value method) is used to calculate customs value from:

1._    The cost of materials and production

2._    Profit and general expenses

3._    Packaging and transport costs, etc.

Therefore, Article 6 is only utilized when the importer accepts to give sufficient information.

In accordance with the CVA and the Seventh Schedule, Article 7 can be used only if the principles of Article 6 are exhausted.

Before using Article 7, it is necessary to:

·_        Respect the principle of Article 6 that there is readily available data from the importer

·_        Take note if Article 6 was not applicable due to insufficient data from the producer, or the importer not accepting Customs decision based on the declared value

·_        Avoid prohibited practices

Question 8

Please provide any remaining text of Section 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 8

Section 14 of the Customs and Excise Act 2010 addresses the confidentiality of information obtained in the course of customs duties. Since the Customs and Excise Act 2010 is under review, we would compare and see if there is the need to align Section 14 with the principle of WTO regarding confidentiality.

This provision ensures that information obtained by customs officers is kept confidential, with specific exceptions outlined in sub-section (3).

Section 14 provides that –

1._    A person shall treat as secret any document or information coming into the person's possession or knowledge in connection with the performance of his or her duties under this Act.

2._    A person shall not disclose any document or information referred to in sub-section (1) to any person except to the minimum extent necessary for the performance of duties under this Act.

3._    Nothing in sub-section (2) prevents the disclosure of any document or information to —

a._    the Tax Tribunal or any court in relation to proceedings under this Act;

b._    a person in the service of the Government of The Gambia in a revenue or statistical department, if the disclosure is necessary for the performance of the person's official duties;

c._     the Auditor-General or any person authorised by the Auditor-General, if the disclosure is necessary for the performance of official duties; or,

d._    to the competent authority of the government of another country with which The Gambia has entered into a tax treaty, to the extent permitted under that treaty."

Implementation of CVA Article 10

Article 10 of the CVA mandates that customs administrations maintain the confidentiality of information provided by importers, except where disclosure is necessary for the enforcement of customs laws or as permitted by law.

Section 14 of The Gambia's Act mirrors this requirement, ensuring that information obtained in the course of customs duties is treated as secret and is disclosed only to the minimum extent necessary for the performance of official duties.

Note: If there are any amendments to be made, the review committee will take note of them and incorporate them into the new Customs and Excise Act.

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 9(b)

Annex B(1)(h) of the Seventh Schedule of the Customs and Excise Act 2010 only allows for the inclusion of "other costs associated with the transport of the imported goods" up to the port or place of importation — not beyond.

Question 10

What is the current status of the review of the Customs and Excise Act of 2010?

Response to Question 10

The Customs Authority has constituted a Customs & Excise Act Review Committee which includes external stakeholders. The Committee has had two review meetings. The Legal and Board Services Department of Authority, which is leading the process, made a presentation on the draft workplan and the identified gaps in the current Act on Wednesday, 2 July 2025.

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