Customs and Exise

The Customs and Excise Department, which was established by an Ordinance in the early 1920s and is the largest of the revenue departments in terms of manpower, revenue collection, as well as countrywide operational network. Primarily, it collects and accounts for revenue, administers and enforces the Customs and Excise Act.

The department is responsible for collecting duties in respect of goods imported and/or exported into or out of The Gambia. It is also charged with the responsibility of manning the borders, ports and airport, to collect import sales tax and to protect the community from the illegal entry and exit of prohibited or restricted goods and services.

Other services provided by the department include valuation and classification of goods to ensure that the correct tariff is applied and taxes paid.  It also collects trade statistics.  The Department is headed by the Commissioner of Customs & Excise deputised by three Deputy Commissioners, namely, Operation, Enforcement and Technical Services.

The Technical Services Unit of the Customs Dept. is the operational center for the Customs automated system known as ASYCUDA 2.7. This system was implemented in 1993 which resulted to the shifting of a manual system to an automated system in order to enhance the computerization of Customs revenue collection and the gathering of statistical data on international trade.

The unit is headed by Deputy Commissioner Alieu N Ceesay who is the line manager to the following unit heads:

-Valuation Manager
-Tariff & Classification Manager
-Duty referral Officer
-Senior Appeals Officer
-Senior ASYCUDA Officer
-Data Analyst Officer

In an effort to modernize and improve the services provided by GRA, the Government of the Gambia has selected UNCTAD’s ASYCUDA++, an upgraded version of the current system (this is an 18-month project jointly funded by the World Bank and the Government of the Gambia). The project started in July 2009 and its successful implementation will ensure a full automation of a simplified Customs procedure with interdepartmental networks interconnection involving GAMTAXNET, IFMIS and other stakeholders.

The staffs of the ASYCUDA unit are committed in providing quality services to our taxpayers therefore we wish to bring to your attention the necessity of submitting the following documents with their declarations to avoid any delay in the processing of documents:

-Authentic invoices
-Parking list
-Bill of lading

The submission of proper documents will help speed up processing at the data centre (Long Room) and also reduce clearance time for importers.

Contacts for the various units heads