The Gambia Revenue Authority (GRA) in partnership with the World Customs Organization (WCO) has commenced the second phase of an advanced Post-Clearance Audit (PCA) capacity-building program. This initiative aims to strengthen customs compliance, enhance revenue collection, and align The Gambia's audit framework with international best practices. The program follows a joint gap analysis by WCO experts and GRA officials through on-site engagements and virtual consultations.
Commissioner General Yankuba Darboe welcomed the WCO delegation and thanked the organization for its continued technical support. The main objective of the program is to review, amend, and modernize the existing PCA Regulations and Manual. These revisions aim to respond to the operational needs of the PCA Unit and reflect internationally recognized standards. The revised framework is expected to improve audit efficiency, strengthen compliance, and boost domestic revenue mobilization.
The Post-Clearance Audit Unit has achieved significant milestones, including a rise in revenue recovery from about D15 million in 2023 to about D27 million in 2025. The Unit has strengthened audit procedures, improved risk-based audit selection, and fostered stronger cooperation with the trading community. Importer compliance also improved between 2024 and 2025. Darboe emphasized that the Unit's work remains critical to achieving two key objectives: facilitating international trade and protecting government revenue.
The GRA has received support from the African Development Bank, International Monetary Fund, and WCO in building the Unit's capacity. Since becoming fully operational, the Unit has audited more than 60 major importers from 2023 to date. In 2024, one of its officers attained WCO Fellowship recognition, a milestone Darboe described as evidence of GRA's commitment to developing technical expertise.
Commissioner of Customs Alhagie Mbye commended the PCA Unit's progress in revenue recovery, trade compliance, and institutional capacity. Representatives from the UK's HM Revenue and Customs (HMRC) and the WCO praised The Gambia for progress in trade facilitation reforms. HMRC representative Helena Kern highlighted progress in the Authorized Economic Operator (AEO) Programme and PCA systems.
The Accelerate Trade Facilitation Programme, funded by the UK Government through HMRC and implemented by the WCO, supports partner countries in modernizing customs operations and improving border management. WCO Programme Manager David Tanenbaum revealed that a recent diagnostic mission produced a draft PCA Enhancement Action Plan with 31 recommendations and 74 remedial actions to be implemented between 2026 and 2029.
The second phase of the PCA program involves WCO experts and GRA officials developing draft PCA regulations and an operational manual. These improvements aim to make customs officers' jobs easier while helping traders move their goods faster and more efficiently. The program is expected to promote consistency, strengthen accountability, and improve performance.
Key points
- The Gambia Revenue Authority and World Customs Organization have started the second phase of a post-clearance audit capacity-building program to enhance revenue collection and customs compliance.
