The Gambia International Trade • GRA Customs & Port of Banjul

The Gambia Customs & Port Duty Calculator 🇬🇲

Compute import duty under the ECOWAS Common External Tariff (CET), 15% Value Added Tax (VAT), ETLS levy, advance withholding tax, and Gambia Ports Authority (GPA) terminal dues in Dalasi (GMD).

USD $

Cost + Insurance + Ocean Freight to Banjul Port

GMD / $

Official GRA weekly customs exchange parity

Harmonized 5-band ECOWAS Common External Tariff

Credited against annual GRA corporate income tax

GMD (D)

Gambia Ports Authority terminal handling & wharfage

Statutory verification fees assessed on CIF value

Total Clearance Due (GRA Customs + GPA Port)
D 0.00
≈ $0.00 USD
Effective Tax / Tariff Burden 0.0% of CIF customs base
CIF Valuation (GMD) D 0.00 Customs assessment base
ECOWAS CET Duty D 0.00 Category rate on CIF
Import VAT (15%) D 0.00 Compounded tax base
Total Landed Cargo Cost D 0.00 CIF + all taxes & port dues
Customs Import Duty (CET Tariff): D 0.00
Processing (1.55%) & ETLS Community Levy (0.5%): D 0.00
Value Added Tax (15% on CIF + Duty + Levies): D 0.00
Advance Withholding Tax (WHT on CIF): D 0.00
GPA Port Handling & Stevedoring: D 0.00
Total Disbursable Port & Customs Charges: D 0.00

ECOWAS Common External Tariff (CET) Schedule in The Gambia

CET Band Duty Rate Typical Product Descriptions Compounded Import VAT
Category 0 0% Essential social goods, pharmaceuticals, books, medical equipment 0% or Exempt
Category 1 5% Raw materials, capital equipment, industrial machinery, solar panels 15% Standard
Category 2 10% Semi-finished goods, intermediate inputs, industrial chemicals 15% Standard
Category 3 20% Final consumer goods, consumer electronics, textiles, furniture 15% Standard
Category 4 35% Specific goods for economic development, motor vehicles, luxury imports 15% Standard

Frequently Asked Questions (FAQ) - Port of Banjul Customs

What tariff bands apply under the ECOWAS CET in The Gambia?

The Gambia adheres to the ECOWAS Common External Tariff (CET) featuring five tariff bands: Category 0 for essential social goods (0%), Category 1 for basic raw materials and capital equipment (5%), Category 2 for intermediate inputs (10%), Category 3 for final consumer goods (20%), and Category 4 for specific goods, luxury items, and motor vehicles (35%).

How is Import Value Added Tax (VAT) calculated at the Port of Banjul?

Statutory 15% Import VAT is levied on a compounded taxable base consisting of the CIF Dalasi value plus customs duty plus statutory processing and ETLS levies (VAT Base = CIF + CET Duty + Levies).

What is the advance import withholding tax (WHT) in The Gambia?

Commercial importers holding a valid GRA Tax Identification Number (TIN) pay an advance withholding tax of 1.5% on CIF. Importers without valid tax clearance or informal traders face a 5.0% advance WHT.

What are Gambia Ports Authority (GPA) terminal dues?

The Port of Banjul assesses terminal handling charges, stevedoring, and shore wharfage based on container size (20ft vs 40ft) or breakbulk tonnage, payable directly to the Gambia Ports Authority prior to cargo release.

What is the ECOWAS Trade Liberalization Scheme (ETLS) rate?

A statutory Community Levy of 0.5% (ETLS) is levied on all commercial imports originating from third countries outside ECOWAS to finance regional community institutions.

MS

Engr. Muhammad Shahzad

Verified Technical Author

Principal Civil & Systems Software Engineer specializing in port logistics infrastructure, ECOWAS trade agreements, and GRA customs valuation architectures.

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Statutory Component / Legal Deduction Item Calculated Amount (GMD)
Primary Net / Statutory Payable Amount D 0.00