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GRA PCA legal framework validated for robust business

Jun 7, 2024, 11:54 AM | Article By: Nyockeh and Isatou Jallow

The Gambia Revenue Authority (GRA) through its legal department, in collaboration with other relevant stakeholders, on Thursday validated the proposed Post Clearance Audit (PCA) regulation.

The validation was to ensure robust and sound PCA legal framework for ease of doing business in The Gambia, business growth and economic prosperity of the land. 

Held at the Senegambia Beach Hotel, the validation, funded by the French Development Agency, brought together various players within the maritime industry. 

GRA’s Commissioner General Yankuba Darboe, speaking at the opening ceremony of the occasion, said the validation marked a “significant milestone” in the journey towards creating the legal framework for an efficient and effective post-clearance audit mechanism.

“As you may be aware, the global landscape of trade is constantly evolving, demanding streamlined processes and trade facilitation measures that ensure the speedy clearance of goods and the payment of the correct duties and taxes to enhance government revenue,” CG Darboe stated, adding that the post-clearance audits are a cornerstone of achieving the delicate balance between rapid goods clearance and accurate payment of duties.

“By conducting verification after goods have been released, we can expedite the clearance process for businesses, minimising delays and fostering a more vibrant trading environment,” the GRA boss assured.

“An effective post-clearance mechanism also has the effect of improving Gambia’s score in the World Bank Ease of Doing Business Report by shortening the time release period, which will ultimately help attract investors, promote economic growth and strengthen the Gambia’s position in the global marketplace.”

He says the effectiveness of post-clearance audits depends on the availability of a robust and sound legal framework. “Therefore, the regulation … will provide the essential foundation for the PCA section to operate with maximum efficiency and effectiveness,” CG Darboe said.

“This aligns perfectly with the principles outlined by the WCO and WTO for a global standard of streamlined and effective customs procedures.”

According to the Commissioner General, the absence of clear regulations can significantly affect the PCA section’s ability to fulfil its mandate. “This regulation will establish a transparent, predictable audit process, fostering collaboration between GRA and the trading community,” he said, adding: “Businesses will have a clear understanding of the audit process, their rights and obligations in the post clearance audit process to facilitate compliance during the audit process.”

He further stated: “It is the realisation of this critical role of the PCA Section that prompted the Management of GRA, with the support of the French Development Agency, to recruit a resident Technical Assistant from the Liberia Revenue Authority for a period of six months to assist the section in setting up the legal and institutional frameworks for the proper functioning of the PCA Section.”

CG Darboe seized the opportunity to thank Mr Daniel the technical assistant for his dedication and excellent contributions to transforming the PCA Section.

“To the leadership and staff of the PCA Section, I commend you for your willingness to learn and adapt innovative ideas and techniques from Daniel and from your study tour and we look forward to an efficient post clearance activity.”

The validation, he mentioned, was borne out of the dedicated efforts GRA staff at the PCA Section, the Legal Department and their various stakeholders

Thus, he commended all involved in the development of the regulations; their contributions had been invaluable in shaping the document.

He also thanked the French Development Agency for providing the necessary support for a study tour to Liberia and for the recruitment of the technical assistant and for providing the resources that resulted in the validation seminar.

Concluding, CG Darboe urged all involved in the process to take ownership of the exercise and contribute fruitfully to the validation of the document.