15 April, 2024
PUBLIC NOTICE: REGISTRATION FOR THE USE OF EXCISE STAMPS ON EXCISABLE PRODUCTS
Following the introduction of mandatory digital tax stamps in January 2024, all manufacturers, importers, distributors, retailers of excisable goods are required to register with GRA for the use of the Digital Tracing System (DTS.) Such goods include:
- Bottled Water
- Soft Drinks
- Beer
- Wine & Spirits
- Flour (50kg pack)
- Tobacco (Cigarettes, cigar, tobacco leaves and cigarillo)
Digital Tax Stamps take the form of advanced digital coding technology printed or affixed directly onto excisable products or the packaging of such products. The stamps contain visible and covert security features, which serve to prevent counterfeiting and enable the stamps to be authenticated and traced to their origins.
All Manufacturers, importers, distributors or retailers of excisable products that are yet to register are urged to comply with the registration requirement of Section 7(1) of the Excise Stamps Regulations, 2023.
It is an offence under Section 35(h) of Excise Stamps Regulations, 2023 to be in possession of excisable goods that have no stamps affixed on them.
Please note that the deadline for the transition period (January-March 2024) after which all excisable products within the Gambian market should have excise stamps affixed on them has elapsed on 31st March 2024 beginning the start of enforcement measures against non-compliant businesses by 1st April 2023. To avoid disruption to your business, you are strongly advised to register with GRA and order stamps without further delay.