Export Procedures & Documentations

The Customs Department within the Gambia Revenue Authority (GRA) is responsible for customs procedures and documentation for exports. Documentation required for exports from The Gambia comprises: the bill of lading; certificate of origin; commercial invoice; customs export declaration; packing list; and technical standard or health certificate, as required.

Export prohibitions, restrictions, and licensing

The Eighth Schedule of the Customs and Excise Act contains a broad definition of export prohibitions, i.e. "All goods the exportation of which is prohibited under this Act or any law for the time being in force in The Gambia". In addition, the Act prohibits export by post of all firearms and ammunition of all types, and other articles having the appearance of lethal weapons.

A similarly broad definition of restricted exports is given in the Schedule: "All goods the exportation of which is regulated under this Act or any law being in force in The Gambia". The Act also restricts exports of rough or uncut diamonds, except under licence issued by the Minister; goods officially exported by or on behalf of the Armed Forces or the Government; and warehoused goods, goods under duty drawback, and goods for transhipment shipped in vessels of less than 250 registered tonnes.

Export duties

The Fourth Schedule of the Customs and Excise Act, 2010, contains provision for export duties to be levied on a wide range of goods. However, in practice, the only goods subject to export duties are waste and scrap of precious metals, taxed at 5%.