Imagine a national tax system that functions like an experienced guide—not only ensuring business compliance but also efficiently facilitating trade. Such a system could provide powerful momentum for economic development. The Gambia Revenue Authority (GRA) is steadily progressing toward this vision through a landmark strategic partnership with the World Customs Organization (WCO).
Strategic Collaboration: Strengthening Performance Assessment to Empower Customs Operations
With support from the WCO's Trade Facilitation Acceleration Program, the GRA hosted a domestic workshop in Banjul from March 10-13, 2025. The workshop focused on implementing the WCO's Performance Measurement Mechanism (PMM), marking a significant step in enhancing customs efficiency and trade facilitation. GRA Commissioner Yankuba Darbo emphasized the PMM's importance in evaluating customs performance, improving operational capacity, strengthening evidence-based decision-making, and fostering economic growth.
This capacity-building initiative aims to help the GRA develop metrics for assessing customs effectiveness and efficiency. More importantly, it will enable the authority to enhance performance tracking in critical areas including trade facilitation, revenue collection, customs enforcement, and organizational development. Through this partnership, the GRA expects to establish a more robust performance assessment system to better achieve its strategic objectives.
Focus on Trade Facilitation: AEO, Coordinated Border Management, and Automation
The workshop placed special emphasis on advancing and evaluating trade facilitation measures such as the Authorized Economic Operator (AEO) program, Coordinated Border Management (CBM), voluntary compliance, and automation. These initiatives align with both the WTO Trade Facilitation Agreement and the GRA's new five-year strategic plan. By focusing on these key areas, the GRA aims to create a more efficient, transparent, and predictable trade environment to attract investment and stimulate economic growth.
The GRA's strong commitment to developing a performance measurement culture was evident in the highly interactive nature of the workshop. This active engagement demonstrates the authority's determination to make performance assessment a core component of its strategic and operational planning.
WCO Trade Facilitation Acceleration Program: Sustained Cooperation for Shared Prosperity
Funded by the United Kingdom, the WCO's Trade Facilitation Acceleration Program looks forward to continued collaboration with The Gambia to promote sustainable trade facilitation reforms and inclusive economic prosperity. The program provides technical assistance, capacity building, and knowledge sharing to help developing and least-developed countries implement trade facilitation measures that drive economic growth and poverty reduction.
Performance Measurement Mechanism (PMM): A Powerful Tool for Customs Enhancement
The WCO's PMM is a comprehensive toolkit designed to help customs administrations evaluate performance, identify areas for improvement, and measure progress toward strategic goals. Covering all aspects of customs operations—including trade facilitation, revenue collection, enforcement, and organizational development—the PMM provides standardized metrics and methodologies for systematic assessment and benchmarking.
Key objectives of the PMM include:
- Providing a framework to evaluate customs performance and identify improvement areas
- Supporting goal-setting and progress measurement toward strategic objectives
- Facilitating comparisons and best practice sharing among customs administrations
- Enhancing transparency and accountability in customs operations
AEO Program: Building Secure and Efficient Supply Chains
The Authorized Economic Operator (AEO) program—a key component of the WCO's SAFE Framework—strengthens supply chain security and facilitates trade through public-private partnerships. Customs authorities certify businesses that meet specific standards for security controls, compliance history, and financial solvency. Certified AEOs enjoy benefits including faster clearance, fewer inspections, and greater predictability.
The AEO program aims to:
- Enhance supply chain security by requiring robust controls
- Facilitate trade through expedited processing for compliant businesses
- Improve customs efficiency by focusing resources on higher-risk shipments
- Promote international cooperation through information sharing
Coordinated Border Management: Improving Efficiency and Security
Coordinated Border Management (CBM) takes an integrated approach to border operations by strengthening collaboration among customs, immigration, health, and security agencies. This coordination ensures secure yet efficient cross-border movement of goods and people.
CBM delivers benefits including:
- Streamlined procedures that reduce trade costs and delays
- Enhanced security through interagency cooperation
- Reduced trade barriers to stimulate economic growth
- Improved revenue collection through stronger enforcement
Voluntary Compliance: Fostering Trust in Tax Administration
Voluntary compliance—when taxpayers willingly meet their obligations—forms the foundation of effective revenue administration. Tax authorities promote compliance through clear guidance, simplified procedures, taxpayer education, and fair dispute resolution.
Key benefits include:
- Increased revenue collection with reduced enforcement costs
- Higher taxpayer satisfaction through transparent processes
- Economic growth supported by predictable fiscal policies
Automation: The Engine of Modern Customs Operations
Automation transforms customs administration by using technology for tasks like clearance processing, risk assessment, and revenue calculation. Automated systems boost efficiency, reduce costs, minimize errors, and strengthen risk management.
Automation delivers:
- Faster processing times through reduced manual intervention
- Lower operational costs with optimized resource allocation
- Improved accuracy in revenue assessment and collection
- Enhanced risk targeting through data analytics
Through these strategic improvements, the GRA-WCO partnership is injecting new vitality into The Gambia's economic development. This collaboration positions the GRA to achieve greater success in trade facilitation and make substantial contributions to national prosperity.