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Customs And Excise

The Customs & Excise Department (CED) is mandated to carry out the following:

  • Collect duties and taxes from international trade

  • Prevent and control the importation of prohibited and restricted goods respectively

  • Prevent the smuggling of goods across our international borders without undue delay to legitimate trade

  • Facilitate international trade in accordance with the Kyoto Protocol

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Structure of the Department

The CED is headed by a Commissioner and supported by three Deputy Commissioners each heading one of the three Units of the Departments;

  • Technical Services

  • Operations and

  • Enforcement

 

  • Technical Services Unit

    This Unit is headed by a Deputy Commissioner and is comprised of the following Sections:

    • Valuation

      The Valuation Section is headed by a Manager. This Section is responsible for the valuation of goods imported into the country using the General Agreement on Tariff and Trade (GATT) System. For the purpose of valuation, declaration of imported goods should be submitted with original invoices, bill of lading & packing list. In the case of imported second-hand vehicles, the certificate of manufacture should be included for the determination of the value.

      Equally, importation of food stuff and controlled substances under the National Environment Agency (NEA) Act are strictly controlled and will require health and clearance certificates from the National Medical Board and the National Environment Agency respectively before such imports are cleared from Customs. Fumigation certificate is also required for the importation of second-hand goods.

    • Tariff and Classification and Rules of Origin

      The Tariff & Classification Section is headed by a Manager. This Section is responsible for all tariff and classification matters. The section is responsible for the coordination of the implementation of the ECOWAS Common External Tariff (CET). All tariff & classification issues including exemptions are based on the Harmonized System (HS) Tariff System and the First Schedule of the Customs Act and can be referred to in the following documents:

      • First Schedule - Tariff on Imports

      • Second Schedule - Suspended Duty

      • Third Schedule - Exemption from Import Duty

      • Fourth Schedule - Export Duties

      • Fifth Schedule - Excise Duties

      • Sixth Schedule - Form of Warrant of Distress

      • Seventh Schedule - Value of Imported Goods

      • Eighth Schedule - Prohibited and Restricted Goods

      • Ninth Schedule - Privilege International Organisation and Personnel

      • Tenth Schedule - Declaration by Officer

      • Eleventh Schedule - Goods Liable to Variable Import Duty

      • Twelveth Schedule - Excise Tax

    • Duty Deferral

      This Section is responsible for the recording & processing of all deferred payments on customs duties for imports that are qualified under the First Schedule and approved by the Commissioner of Customs.

       

      The process involves the following:

      • The applicant formally submits an application for duty deferral to the duty deferral section.

      • The application and the declaration is then forwarded to the Commissioner of Customs for approval.

      • Upon approval, the importer clears his/her goods from the ports

      • The duration of the deferred payments cannot be extended beyond 45 days.

      • Goods that qualify for duty deferral are:

      • Bulk cargo

      • Perishable goods

      • Goods whose duty exceed D100, 000.00

  • Customs Operation Unit

    This Unit is headed by a Deputy Commissioner who oversees the operations of all customs entry points and warehouses within the country. The Deputy Commissioner is assisted by managers manning each of these locations. Customs is the first point of control at the various border stations, where officers provide security and prevent the entry of illegal and prohibited items and substances into the country

     

    There are seven land border stations namely:

    1. Amdallai

    2. Farafenni

    3. Basse

    4. Soma

    5. Jiboro

    6. Tanjie

    7. Bansang

     

    The other two border stations are:

    1. Seaport and

    2. Banjul International Airport.

  • Enforcement Unit

    This unit consist of the following sections

    • Intelligence and Investigation

    • The Post Clearance Audit

    • The Mobile Brigade

     

    The Post Clearance Audit Section

    This Section is headed by a Manager. The section audits and verifies declarations following clearance from customs

     

    Intelligence and Investigation Section

    This Section is headed by a Manager and is responsible for investigating customs offenses

     

    The Mobile Brigade

    This Section is headed by a Manager and is responsible for Customs enforcement actions and preventive activities.

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