Service Processes in Customs and Excise Department
Clearance of Imported Goods through Customs
- A Direct Trader Input (DTI) Centre at GRA headquarters has been established to allow clearing and forwarding agents to have direct access to the customs system called ASYCUDA in order to register their declarations. ASYCUDA connection is also provided to operators/Agents who have internet facilities at their office premises. All border stations are connected to the ASYCUDA automated system. Declaration processing clearance through customs can be done within 24hrs
- Freight forwarders, clearing agents, Importers, Exporters, Transit agents and shipping agencies have to apply to become ASYCDA users, using the prescribed form.
- After declaration input, a printed copy is submitted to the appropriate customs office for processing.
- At the processing stage the ASYCUDA system selects the declaration for examination which can be physical, documentary or be exempted from examination according to the selectivity criteria applied for the declaration being processed.
- After the completion of the examination, the system calculates and assesses the duty to be paid.
- Payment of duties and taxes can be done either at the GRA Customs Offices, GRA Partnered Commercial Banks or the (Real Time Gross Settlement (RTGS) system using Commercial Banks
- Tariff Classification rates and taxes are applied according to the different schedules of the Customs Act 2010.
Service processes in detail
Commercial operators are allowed to operate private or bonded warehouses were un-customs or manufactured goods can be kept under customs control. To operate a warehouse, you will need the following
For Bonded Warehouse
- You will complete an application form C26 downloadable
- Application Form should be accompanied with a site and building plan of the proposed warehouse
- A payable annual fee of D40,000.00 or D100,000.00 triennially.
- A penalty of D5000.00 for late payment after 31st January.
- A security bond from a financial institution
- Annual license issued by the Commissioner General
Form required to be filled by clients
- Complete an application form
- Application fee of D10,000.00 annually and D20,000.00 for spirits and alcohol
- D5000.00 for late payment after 31st January
- Security bond from a financial institution
- manufacturers are liable to an excise tax in accordance with schedule 12 of the Customs Act 2010
- Annual license issued by the Commission General
- It is administered under the Gambia Investment and Export Promotion Agency (GIEPA)
- The applicant will complete an application form, obtainable from GIEPA
- Procedures on transit goods through the port of Banjul to third country destinations has been harmonized in accordance with the ECOWAS convention relating to road transit of goods – Inter State Road Transit (ISRT).
- Customs takes a leading role in this process by ensuring that the goods are properly secured and sealed in accordance with the ISRT Convention.
- All transit goods are bonded with the GCCI the national guarantor to secure against any potential revenue lost.
- The ASYCUCDA System, which is now extended to all Border stations, facilitates the documentation process of transit goods from the departure office to the exit office at the border.
- A joint Trade Facilitation Committee, comprising representatives from Ministries of Finance and Trade, Customs, GCCI and other stakeholders has also been instituted to monitor and supervise the implementation of the ISRT.
- No taxes are levied on goods in transit. A processing fee of 1.5% on CIF is imposed
CED Notice Board
A Common External Tariff for ECOWAS member states was adopted by the council of ministers “government decision A/DEC.17/01/06 of 12th January 2006”. The Common External Tariff is one of the instruments integrating the ECOWAS region into a common market, which will eventually pave the way to the creation of a Customs Union in West Africa.
The CET agreed on common rates for over 5899 tariff lines of 10 digits. The CET is structured into five tariff bands:
- 0% for Essential social goods
- 5% Goods of primary necessity, raw materials and specific inputs
- 10% inputs and intermediate goods
- 20% Final Consumption goods
- 35% Special inputs for economic development.
It has now been agreed that the CET will come into effect from the 1st of January 2015. This will mean that all member states are supposed to upload the CET harmonize tariff on their respective customs automated system and start applying the 5 tariff band of the CET on the scheduled date.
The Gambia is moving progressively to meet the deadline date for implementation. A national committee has been formed and a focal point identified for the implementation process. A national Road Map has also been drawn and plans have already been initiated for the national sensitization of major stake holders.