Clearance Through Customs
To clear the vehicle through Customs, an importer will have to contract a licensed clearing agent to process their declaration in the ASYCUDA System.
The clearing agent will lodge an import entry in the ASYCUDA System, pay the required duties and taxes and present all the relevant documentation for Customs to pass the entry.
The documents required are:
- Original Commercial Invoice.
- Original Bill of Lading.
- Import Declaration Form obtained from Customs.
- Authentic Original Logbook from country of origin.
GRA shall not accept a Certificate of Export issued by Dubai Police or any other authority as a substitute for a foreign log book.
If the logbook is in a foreign language, an English translation issued by the respective Embassy, High Commission or a consulate based here in the Gambia must be furnished to Customs to authenticate the foreign logbook.
Note: The vehicle must meet Gambia Bureau of Standards KS 1515:2000 – Code of Practice for Inspection of Road Vehicles.
The Standard spells out three major criteria for acceptance of vehicles of importation:
- Age Limit:
All road vehicles, which are more than eight years old from the year of manufacture, shall not be allowed for importation. Currently we are accepting cars manufactured in 2000 and after.
- Right Hand Drive:
All right hand drive vehicles are not allowed for registration unless they are for special purpose i.e. Ambulances, Fire Tenders and large construction vehicles imported for projects and to be eventually donated to the Gambian Government.
- Road Worthiness
All used vehicles imported into Gambia shall be inspected for Road Worthiness, safety and other requirements.
All imports of used motor vehicles including those belonging to returning residents, diplomats and or public servants must meet the above requirements.
What are the procedure and the requirements for importation into Gambia and clearance through Customs?
To import any commodity into Gambia, an importer will have to enlist the services of a clearing agent who will process the import documentation through Customs electronically on the ASYCUDA System and clear the goods on your behalf.
An import declaration fee (IDF) of 2.25% of the CIF Value subject to a minimum of D5, 000 is payable.
Customs will assess duty payable depending on the value of the item(s) and the duty rate applicable.
What is the maximum age of second hand motor vehicles allowed into the country?
Motor vehicles of over 8 years old are not allowed into Gambia as per the KS 1515:2000 quality standard by the Gambia Bureau of Standards. GRA enforces this requirement. This year, we are allowing vehicles manufactured in the year 2000 and thereafter.
How much duty can I expect to pay on importation of a second hand motor vehicle?
The duty payable on the importation of a motor vehicle is as follows:
Import Duty: 25% of the CIF value of the vehicle
Excise Duty: 20% of the (CIF value + Import Duty)
VAT: 16% of the (CIF value + Import Duty + Excise Duty)
IDF: 2.25% of the CIF value or D45,000, whichever is higher, is payable.
CIF – This is the customs value of the vehicle i.e. the Cost, Insurance & Freight paid for the vehicle.
The CIF value of the vehicle is also deduced from the Current Retail Selling Price (CRSP) of the vehicle
What are the requirements to enable me travel across Gambian borders by road with a personal car?
For Gambian residents traveling with a vehicle registered in Gambia, you will have two options;
- Deposit your logbook with Customs at the point of exit or border and collect it upon re-entry into the country.
- Alternatively, you could deposit your logbook with Customs - Motor Vehicle Valuation Section at Customs House, Banjul International Airport.
- For foreigners, a carnet de passage has to be obtained. This document is issued by the Automobile Association (AA) office in any country.
I am a Gambian studying abroad and set to come back home soon, what am I entitled to bring into Gambia duty free?
You are allowed, among other items, one motor vehicle (excluding buses and mini buses) into the country duty free subject to the following conditions:
- You must have resided outside Gambia for at least two years during which period you should not have visited Gambia for an aggregate of more than 90 days.
- You must have personally owned and used the motor vehicle for at least twelve months.
- The motor vehicle must not be older than 8 years.
- You must have attained the age of 18 years.
- You must not have been granted a similar exemption previously.
- Other items that may be exempted when imported as baggage by a returning resident are:
- Wearing apparel.
- Personal and household effects which were in his personal or household use in his former place of residence.
What items are exempt from duty upon importation?
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What duties are levied on computers and books?
Computers and computer parts do not attract any duty. However, printers attract import duty at the rate of 10% and VAT at the rate of 16%. Educational articles and materials are duty free.
Are donations or gifts liable to duty?
Duty is payable on donations or gifts at the rates applicable under the GRA Act/Income and Sales Tax Act, unless such goods do not attract duty in the first place.
However, some gifts and donations to charitable organizations for their official use or for free distribution to poor and needy persons, or for use in medical treatment, educational, religious or rehabilitation work or other Government approved projects, may be granted duty remission on application in writing to the Commissioner General of GRA.
Is filming and photography equipment temporarily brought into Gambia exempted from duty?
Filming and photography equipment may be allowed into the country on a temporary basis upon clearance through the Customs ASYCUDA System.
Such importation is not subject to Import Declaration Form (IDF). However, a security bond has to be furnished with the undertaking that the equipment will be exported within such period, not exceeding twelve months from the date of importation.
A non refundable deposit of 1% of the value of the goods or D30, 000 whichever is higher, is payable.
Must I engage the services of a clearing and forwarding agent in clearing any imported cargo? How do I contact one?
To process any documentation, make an import declaration or pay duties to Customs, you will require the services of a licensed clearing agent with authorized access to the ASYCUDA System used by Customs for clearance of cargo.
How would an importer establish the import duty rates of any commodity he or she intends to import?
The import duty rates of all commodities are set out in the Customs Tariff. However, this should be read vis-à-vis the Customs Act that incorporates any changes in the tariff rates.
What do I need to do to register a previously exempt vehicle I have acquired?
Contact a licensed clearing agent to lodge an entry with Customs. Present the vehicle for inspection by Customs prior to acceptance of the entry document.
If found to conform to the required standards, the processing officer will accept payment and pass the entry upon full payment of the relevant duties and taxes.
The vehicle can then be registered or ownership transferred in the Road Transport Department.