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Table 3.5 Selected indirect tax revenues, by source, 2011-16
(Dalasi million)
Source 2011 2012 2013 2014 2015 2016a
(...)
Environmental tax Domestic 0.28 0.11 0.10 0.12 0.15 0.41

For onions, potatoes, and cement, excise taxes were eliminated in 2017. The excise tax (and the environmental tax) on cigarettes and tobacco have been raised due to public health concerns as well as in fulfilment of WHO Framework Convention on Tobacco Control (FTCT) commitments. The excise tax for cigarettes in 2017 is D20/pack (up from D5/pack in 2013); for tobacco, it is D330/kg in 2017 (up from D37.5/kg in 2013).

The Gambia levies a number of "other duties and charges" (ODCs) at the border; ODCs are bound at 10% in its schedule of concessions :
a. ECOWAS Community levy (Section 2.3.2.1).
b. African Union levy – The new tax took effect on 1 January 2017 and is levied at 0.2% on the c.i.f. value of imports from non-African origins.
c. Environmental tax on imports.

(...) Goods subject to import prohibition include (...) any organic phosphorous compound, and asbestos in all forms. (...)

The Gambia is a signatory of the Rotterdam Convention and the Stockholm Convention, under which imports are prohibited for DNOC, parathion, dustable powders of benomyl, thiram and carbofuram, ethylene dichloride and oxide, and monocrotophos and persistent organic pollutants (POPs) listed in Annex A. [30]

[30] Annex A comprises Aldrin, Chlordane, Chlordecone, Dieldrin, Endrin, Heptachlor, Hexabromobiphenyl, Hexachlorodiphenyl ether and heptabromodiphanyl ether, Hexachlorobenzene (HCB), Alpha hexachlorocyclohexane, Beta hexachlorocyclohexane, Lindane, Mirex, Pentachlorobenzene, Polychlorinated biphenyls (PCB), Tetrabromodiphenyl ether and pentabromodiphenyl ether, and Toxaphene. See Stockholm Convention on Persistent Organic Pollutants online information, "What are POPs?". Viewed at: http://chm.pops.int/Convention/ThePOPs/tabid/673/language/fr CH/Default.aspx.

Importation of some prohibited products may be permitted if certain conditions are met. Such products are listed as "restricted imports" in Part B of the Eighth Schedule of the Customs and Excise Act, 2010. According to the authorities, import restrictions may be implemented for reasons of public safety, environment, and revenue management. Import restrictions cover products of, inter alia, tear gas (and other similar substances), potable spirits, denatured spirits, postal franking machines, game animal traps, used motor vehicles, and live fish (except "live fish indigenous to The Gambia"). Most products subject to import restriction require an import permit granted by the relevant line ministry prior to importation.

Given The Gambia's location in the semi-arid to arid zone south of the Sahel, the country has been faced with chronic food deficits. Agricultural production is highly dependent on rainfall, but the rainy season (from June to October) has been erratic and rains have been declining over the past few decades. Climate change has resulted in extreme weather patterns, increasingly affecting agriculture through severe drought (2011), late rains (2014) and floods (2012, 2013 and 2016). In 2011, the Government declared a state of food (and seed) emergency due to drought.

The Ministry of Agriculture has no approved agricultural policy at present. The Agriculture and Natural Resources Policy (ANR) has expired. The ANR Policy was the agricultural policy framework for the period 2009 to 2015, establishing four key strategic objectives: food security; commercialization of the agricultural sector; strengthening public and private institutions; and sustainable management of natural resources. In 2013-14, two major donor-financed agricultural development projects were launched – the National Agricultural Land and Water Management Development Project (NEMA) and the Food Agricultural Security Development Project (FASDEP).

(...) The GNAIP (Gambia National Agricultural Investment Programme) investment plan had six main programmes to attract investment of close to US$300 million. [16] (...)

[16] The GNAIP comprised the following programmes: improvement of agricultural land and water management; improved management of other shared resources; development of agricultural chains and market promotion, national food and nutrition security, sustainable farm development, and GNAIP coordination, monitoring and evaluation.

Fisheries management is under the responsibility of the Ministry of Fisheries and Water Resources, with the Department of Fisheries as the technical authority. There are fisheries management plans for sole, oysters, and cockles. The Gambia is a member of the Sub-Regional Fisheries Commissions (SRFC). Its objective is to reinforce cooperation and coordination of management of the fisheries resources among the 7 member States (Cabo Verde, The Gambia, Guinea, Guinea-Bissau, Mauritania, Senegal, and Sierra Leone).