872 Customs and Excise Act, 2010 
(SECTION 173) 
SEVENTH SCHEDULE 
PARTI VALUE OF IMPORTED GOODS 
The Customs value of imported goods shall be detennined through application of the following 
Articl� in the sequence indicated except where otherwise stated. 
Articlel 
Value of the Goods 
The customs value of imported goods shall be the price actually paid or payable for the goods 
when sold for export to The Gambia adjusted in accordance with the provisions of Appendix B, 
provided: 
1.(a)that there are no restrictions as to the disposition or use of the goods by the buyer 
other than restrictions which: 
(i). are imposed or required by law; 
(ii). limit the geographical area in which the goods may be resold; or 
(iii). do not substantially affect the value of the goods; and 
(b). that the price is not subject to some condition or consideration for which a value 
cannot be determined with respect to the value of the goods being valued. 
( c ). that no part of the proceeds of any subsequent resale, disposal or use of the goods 
by the buyer will accrue directly or indirectly to the seller, unless an appropriate 
adjustment can be made in accordance with the provisions of Appendix B; and 
(d). that the buyer and seller are not related or where the buyer and seller are related 
that the transaction value is accepted for customs purposes under the provisions 
of Paragraph (2). 
2.(a)(i) in cases where the buyer and the seller are related, within the meaning of
Appendix C, the transaction value shall be accepted provided that the relationship 
did not influence the price. 
Oi) where the customs has grounds for considering that the relationship influenced 
the price of the goods, it shall communicate the grounds in writing to the 
importer and shall afford reasonable time for the importer to respond thereto. 
(b) The customs shall accept the transaction value in a sale between related persons 
where the importer demonstrates that such value closely approximates to one of 
the following occurring at or about the same time: G/VAL/N/1/GMB/1/Add.1
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(i). the transaction value in sales by the same party to unrelated buyers of 
identical or similar goods sold for export to The Gambia. 
(ii). the customs value of identical or similar goods as determined under the 
provisions of Article 5. 
(iii). the customs value of identical or similar goods as detennined under the 
provisions of Article 6. 
(c). In applying the foregoing tests, due account shall be taken of demonstrated 
differences in commercial levels, quantity levels, the elements enumerated in 
Appendix B and costs incurred by the seller in sales in which the seller and �e 
buyer are not related that are not incurred by the seller in sales in which the 
seller and the buyer are related. 
(d). The tests set forth in Paragraph (2) (b) shall be applied at the initiative of the 
importer and only for comparison purposes. 
Article 2 
Transaction Value of Identical Goods 
1.(a)If the customs value of imported goods cannot be determined under the 
provisions of Article 1, the customs value shall be the transaction value of 
. ident ical goods sold by other sellers for export to The Gambia at or about the 
same time as the goods being valued. 
(b) Under this Article, the transaction value of goods shall be: 
(i). the transaction value of identical goods in a sale at the same commercial 
level and in substantially the same quantity as the goods being value or 
shall be used to determine the customs value. 
(ii). where no such sale is found, the transaction value of identical goods sold 
at a different commercial level or in different quantities adjusted to take 
account of differences attributable to commercial level or to quantity. 
Provided that such adjustments are made on the basis of demonstrated 
evidence which establishes the reasonableness and accuracy of 
adjustment, whether the adjustment leads to an increase or a decrease in 
the value. 
2.Where the cost and charges referred to in Paragraph (1) of Appendix B are included in
the transaction value, an adjustment shall be made to take account of significant
differences in such cost and charges between the imported goods and the identical goods
in question arising from differences in distances and mode of transport.
3.If, in applying this article more than one transaction value of identical goods is found, 
the lowest such value shall be used to detennine the customs value of the imported goods 
being valued. G/VAL/N/1/GMB/1/Add.1
-4-874 Customs and Excise Act 2010 
Article 3 
Transaction V slue of Similar Goods 
1.(a)if the customs value of imported goods cannot be determined under the 
provisions of Article 1 and 2, the customs value shall be the transaction value of 
similar goods sold for export to The Gambia and exported at or about the same 
time as the goods being valued. 
(b) Under this Article, the transaction value shall be determined using: 
(i). the transaction value of similar goods in a sale at the same commercial 
level and in substantially the same quantity as the goods being valued; 
or 
(ii). the transaction value of similar goods sold at a different commercial 
level or in different quantities, adjusted to take account of differences 
attributable to commercial level or to quantity. 
Provided that such adjustments are on basis of demonstrated evidence, 
which establishes the reasonableness and accuracy of the adjustment, 
whether the adjustment leads to an increase or a decrease in value. 
2.Where the cost and charges referred to in Paragraph (2) of Appendix B are included in
the transaction value, an adjustment shall be made to take account of significant
dlff erences in such costs and charges between the imported goods and the similar goods
in question arising from differences in distances and modes of transport.'
3.lf, in applying this Article, more than on transaction value of similar goods is found, the
lowest such value shall be used to determine the customs value of the imported goods
being valued.
Article 4 
Where the customs value of imported goods cannot be determined under the provisions of 
Article 1, 2 or 3, Article 5 and 6 may be applied. and the sequence of application shall be 
reversed at the request of the importer. G/VAL/N/1/GMB/1/Add.1
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Article 5 
Deductive Value 
1. (a) If the imported goods or identical or similar imported goods are sold in The Gambia in
the same condition as they were imported the customs value of the imported goods 
under the provisions of this Article shall be based on the unit price at which the 
imported goods or identical or similar goods are sold in the greatest aggregate quantity, 
at or about the time of importation of the goods being appraised, to persons who are 
not related to the persons from whom they buy such goods subject to deductions for 
the following: 
(i). either the commissions usually paid or agreed to be paid or the additions 
usually made for profit and general expenses in connection with sales of such 
goods or goods of the same class or kind imported into The Gambia; 
(ii). the usual costs of transport and insurance and associated costs within The 
Gambia tenitory; 
(iii). where appropriate, the costs and charges referred to in Paragraph (2) of 
Appendix B; and 
(iv). The customs duties and other national taxes payable in The Gambia by reason 
of importation or the sales of the goods. 
(b) If neither the imported goods nor identical nor similar imported goods are sold at or 
about the same time of importation as the goods being appraised, the customs value 
shall, subject to the provisions of Paragraph (1) ( a) be based on the unit price at which 
the imported goods or identical or similar imported goods are sold in The Gambia in 
the same condition as imported at the earliest date after importation of the goods being 
appraised but before the expiration of ninety days after such importation . 
2.If neither the imported goods nor identical not similar imported goods are sold in The
Gambia in the same conditions as imported, then if the importer so requests, the customs
value shall be based on the unit price at which the imported goods, after further
processing are sold in the greatest aggregate quantity to persons in The Gambia who are
not related to the persons from whom they buy such goods, due allowance being made
for the value added by such processing and the deductions provided for in Paragraph
l(a).
3.The term "unit price at which goods are sold in the greatest aggregate quantity" means
the price at which the greatest number of units is sold in sales to persons who are not
related to the persons from whom they buy such goods at the first commercial level after
importation at which such sales take place.G/VAL/N/1/GMB/1/Add.1
-6-876 Customs and Excise Act, 2010 
Article 6 
Computed Value as Value for Duty 
1.Subject to provisions under Uris Article, the value for customs purposes shall be based on
the computed value. The computed value of goods being appraised is the aggregate of
amounts equal to:
(a)Subject to Paragraph (2), the cost, charges and expenses incurred in respect of, or
the value of:
(i). materials employed in producing the goods being appraised; and
(ii). the production or other processing of the goods being appraised and
detennined in the manner prescribed; and 
(b) The amount, detennined in the manner prescribed, for profit and general 
expenses considered together as a whole, that is generally reflected in sales for 
export into The Gambia of goods of the same class or kind as the goods being 
appraised made by the producer in the country of export. 
2. Without limiting the generality of Paragraph 1 (a) the cost, charges, expenses and value
referred to in that Paragraph include:
(i). the cost or value of materials and fabrication or other processing employed in
producing the imported goods;
(ii). an amount for profit and general expenses equal to that usually reflected in sales 
of goods of the same class or kind as the goods being appraised which are made 
by producers in the country of exportation for export to The Gambia; 
(iii). the cost or value of all other expenses necessary to reflect the adjustment in 
Paragraph (2) of Appendix B. 
3.To allow access to any account or other record for the purposes of determining a
computed value the importer shall maintain proper books of account, (including sales
contract, purchase orders ) invoices or agreements) and shall be responsible for the
information supplied by the seller of the goods being appraised. However, the
Commissioner General as provided under Section 253 of this Act shall verify
information supplied by the producer of the goods through the importer in the country of
export.G/VAL/N/1/GMB/1/Add.1
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Article 7 
I.If the customs value of the imported goods cannot be detennined under the provisions of
methods 1 through 6, the customs value shall be determined using reasonable means
consistent with the principles and general provisions of the World Trade Organization
(WTO) Agreement on Customs Valuation and of Article VII of GA TI 1994 and on the
basis of available data collected by customs or supplied by the importer.
2.However, no customs value shall be detennined under the provisions of this Act on the
basis of:
(a)the selling price of identical or similar goods produced in The Gambia;
(b) a system which provides for the acceptance for customs purposes the higher of two 
alternative values; 
( c)the price of goods on the domestic market of the country of exportation;
( d)the cost of production other than computed values which have been determined for
identical or similar goods in accordance with the provisions of method 6;
(e)the price of goods for export to another country other than The Gambia from the
country of export;
(t)minimum customs values; or
(g)arbitrary or fictitious values.
3.If the importer so requests, the importer shall be infonned in writing of the customs
value determined under the provisions of this Act and the article used to detennine such
value.G/VAL/N/1/GMB/1/Add.1
-8-878 Customs and Excise Act. 2010 
APPENDIXB 
1.In detennining the customs value under the provisions of Article 1 of this Schedule,
there shall be added to the price paid or payable for imported goods:
(a)the following to the extent they are incurred by the buyer but are not included in
the transaction price:
(i). conunissions and brokerage, except buying commissions;
(ii). the cost of containers which are treated as being one for customs purposes
with the goods in question; 
(iii). the cost of packing whether for labour or materials. 
(b) The value apportioned as appropriate, of the following goods and services where 
supplied directly or indirectly by the buyer free of charge or at reduced cost for 
use in connection with the production and sale for export of the imported goods 
to the extent that such value has not been included in the transaction value: 
(i). materials, components, part and similar items incorporated in the 
imported goods; 
(ii). tools, dies, moulds and similar items used in the production of the 
imported goods; 
(iii). materials consumed in the production of the imported goods, engineering, 
development, artwork, design work, and plans and sketches undertaken 
elsewhere than in The Gambia and necessary for the production of the 
imported goods; 
( c)Royalties and licence fees related to the goods being valued payable by the
buyer, to the extent that such royalties and fees are not included in the transaction
value.
( d)The value or any part of the proceeds of any subsequent sale, resale, disposal or
use of the imported goods that accrues directly or indirectly to the seller.
(e)Toe freight cost or the cost of transport of the imported goods to the port of
discharge (point of entry).
(t)The handling charges associated with the transport of the goods to the port or
place of importation.
(g)The cost of insurance to either marine or aviation or overland risk.
(h) Other costs associated to the transport of the imported goods.
2.Additions to the price paid or payable shall be made under this Act only on the objective
and quantifiable data
3.No additions shall be made to the price paid or payable in detennining the customs value
except as provided under this Schedule.G/VAL/N/1/GMB/1/Add.1
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APPENDIXC 
RELATED PERSONS 
1.For the purposes ofthis Act, persons shall be deemed to be related if:
(a)they are officers or directors of one another's business;
(b) they are legally recognized partners in business;
(c)one is an employee of the other;879 
( d)one person directly or indirectly owns, controls or holds five percent or more of
the outstanding voting stock or shares of both of them ;
(e)one of them directly or indirectly controls the other;
(f)both of them are directly or indirectly controlled by a third person; or
(g)together they directly or indirectly control a third person� or
(h) they are members of the same family,
(i)one is sole distributor or sole concessionaire, however described, of the other.G/VAL/N/1/GMB/1/Add.1
-10-880 Customs and Excis e Act, 2010 
PARTll V ALOE OF SERVICES AND LOCALLY MANUFACTURED 
EXCISABLE GOODS 
The excise value of locally manufactured goods shall be determined through application of the 
following provisions in the sequence indicated except where otherwise stated: 
l . The excise value oflocally manufactured goods shall be the price actually paid or 
payable for the goods when sold for home use, adjusted in accordance with the 
provisions of Section 157C (3): 
Provided that: 
(a)there shall be no restrictions as to the disposal or use of the goods by the buyer
other than restrictions which:
1.are imposed or required by law;
ii.limit the geographical area in which the goods may be resold; or
iii.do not substantially affect the value of the goods.
(b) the price shall not be subject to any condition or consideration for which a value 
cannot be determined with respect to the value of the goods being value-d; 
( c) no part of the proceeds of any subsequent resale, disposal or use of the goods by
· the buyer shall accrue directly or indirectly to the manufacturer; and
(d)the buyer and manufacturer are not related, or where the buyer and manufacturer
are related within the meaning of Appendix A, the transaction value is accepted
for customs purposes under the provisions of Paragraph 2.
2.In cases where the buyer and manufacturer are related, the transaction value shall be
adjusted under the provisions of Paragraph 3 except where the Commissioner General is
satisfied that the relationship did not influence the price.
3.Where the excise value of locally manufactured goods cannot be detennined under
Paragraph 1 above, then excise value shall be detennined in the following marm.er:
(a)where excisable goods are sold in The Gambia in the same condition as they
were manufactured and received in the excise stock room, the value shall be the
price paid or payable by the retailer;
(b) where the excisable goods are sold to an excise manufacturer for further
processing, the excisable value shall include the increase in price where the
goods are sold by the subsequent manufacturer; and
( c)where the first manufacturer had paid excise duty in respect of the goods then the
latter manufacturer shall deduct the amount so paid from the amount of duty
payable on the goods.G/VAL/N/1/GMB/1/Add.1
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4.Where the provisions Paragraph 3 do not apply the value for excise purposes shall be
based on the computed value. The computed value of goods being appraised is the
aggregate of amounts equal to:
5. (a)subject to the provisions of Section 157C (3), the cost, charges and expenses
incurred in respect of or the value of:
i.materials employed in producing t he goods being appraised; and 
ii.the production or other processing of the goods being appraised and
detennined in the manner prescribed; and
(b) the amount, detennined in the manner prescribed for profit and general expenses 
considered together as a whole. 
(1)The value for excisable services shall be the price paid or payable by the
consumer for that service:
Provided that:
(a)the price is not subject to any condition or consideration for which value
cannot be determined in respect of the service being valued;
(b) the buyer and seller are not related;
(c)no proceeds of the sale or use of the service shall accrue to the seller.
(2)Where the provisions of this paragraph do not apply, the Commissioner General
shall adjust the value to reflect the price paid or payable for an identical or
similar service sold in a sale between buyer and seller independent of each other. 
6. In order to allow access to any account or other records for the purposes of detemrining
an excise value the manufacturer shall maintain proper books of account, (including
sales contracts, purchase orders, invoices or agreements).G/VAL/N/1/GMB/1/Add.1
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APPENDIX A 
Related Pers ons 
1. For the purposes of levying excise duty, persons shall be deemed to be related if:
(a)they are officers or directors of one another's business;
(b) they are legally recognized partners in business; 
(c)one is an employee of the other;
(d)one person directly or indirectly owns, controls or holds five percent or more of
the outstanding voting stock or shares of both of them;
(e)one of them directly or indirectly controls the other;
(f)both of them are directly or indirectly controlled by a third person; or
(g)together they directly or indirectly control a third person; or
(h) they are members of the same family; 
(i)one is sole distributor or sole concessionaire, however described, of the other.G/VAL/N/1/GMB/1/Add.1
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