The Gambia applies the ECOWAS Common Customs Tariff, which is based on that originally applied by WAEMU/UEOMA. The tariff currently comprises four rates: zero, 5%, 10%, and 20%. The ECOWAS member states are negotiating the introduction of a fifth band, at 35%, based on harmonization of national lists submitted by members, and of national exceptions to the ECOWAS common tariff.

The tariff classification consists of: Category 0: basic social goods (zero rated); Category 1: basic needs, raw material, capital equipment, and specific inputs (rate 5%); Category 2: inputs and intermediate products (rate 10%); Category 3: final consumer goods and other products n.e.s. (rate 20%); and Category 4: specific goods for economic development (rate 35%).

The Gambia has submitted two national lists to ECOWAS under the negotiating process: the first is for products that it wishes to be included in Category 4 and taxed at 35%, and the second is “List B” of national products on which The Gambia wishes lower rates than the common tariff to be applied, as inputs to agriculture, fisheries or other industries, or as basic food needs for the population.

The Gambia applies a processing fee of 1.55% and a 1% ECOWAS levy on the c.i.f. value of all imports. It has bound “other duties and charges” on its WTO bound tariff lines at 10%.

OTHER TAXES IN THE COMPUTATION OF DUTY

1. Excise Tax (See Table Below)
2. Environment Tax (See Table Below)
3. AU Levy- 0.20% of CIF
4. Import VAT  15% of CIF and Duty
5. Export VAT 0%