The import of certain specific goods is prohibited from all sources, predominately on social, health, security, and moral grounds. All other imports are permitted freely under open general license.
Documents Required: Commercial Invoice (two copies); Packing List; and Bill of Lading.
Plant Permits: the director of agriculture must give his permission for all imports of vegetable seeds defined as all seed-producing plants, especially herbaceous plants, parts or all of which could be used as food-Packages or containers in which vegetable seeds are imported should be date stamped by the original suppliers.
Customs Taxation
The customs tariff is based on the customs cooperation council nomenclature. Applicable duties and taxes: 18% is the average of rates of duty imposed for imports from all countries, except Senegal.
Preferential duties: A trade agreement between Gambia and Senegal gives a preferential entry of Senegali's goods into Gambia.
The Lome convention is an agreement of preferential duties concluded between European Union members and some African, Caribbean and Pacific countries including Gambia.
Gambia is among the 15 countries that formed the Economic Community of west African states (ECOWAS), in 1991, Intra-community tariffs were removed from 90 items manufactured by ECOWAS states.
Specific duties: Duties evaluated by weight of the goods are based on the net weight unless otherwise specified in the tariff.
Customs surcharges and indirect taxes: There are no customs surcharges or excise duties in Gambia. A 10% national sales tax is levied on the CIF value of imported goods, imports made by the government are imported duty-free.
Labeling and Marking
A specific regulations regarding labeling and package marking do not exist. The net weight must be shown in labeled canned goods and foodstuffs.
The importation of goods with fraudulent or misleading marks or labels is prohibited in Gambia.
Any Common shipping practice may be followed in absence of regulations regarding how shipments must be marked. | 
