Certificate of Origin

The Gambia does not have rules of origin for goods coming from most favoured nation (MFN) sources. The Gambia uses ECOWAS rules of origin, in force since 1 January 2003, to define products eligible for free access under the ECOWAS Trade Liberalization Scheme. ECOWAS origin is conferred on unprocessed originating products (local or handmade products) and products that have undergone sufficient working or processing. For the latter, origin is determined by a change of tariff classification affecting one of the first four digits of the tariff and Statistical Nomenclature, with exceptions, or by a Community value added of at least 30% of the cost price of the goods, ex-factory and excluding tax.
 
The ECOWAS rules of origin also stipulate that the status of "originating industrial product" cannot be conferred on goods processed under particular regimes involving total or partial conditional relief or exemption from import duties on inputs (Article 8). According to the 2009 revision, this status cannot be conferred on such goods unless the duties and taxes payable on the materials used in the manufacturing process have been paid (revised Article 8). However, the ECOWAS Commission has still to issue a regulation on the implementation of this relaxation of its rules of origin by the member states.