Gambia Revenue Authority Collecting Revenue for National Development

The importations of certain goods and/or services require Licence/Certificates from the following:

• National Environment Agency (NEA);
• Medicines Control Agency (MCA);
• Food Safety and Quality Authority (FSQA);
• Phytosanitary Agency;
• Fisheries Department;
• Ministry of  Communication Information and Technology;
• Forestry Department;
• Gambia Police Force;
• Central Bank of The Gambia/ Financial Intelligence Unit (FIU); and
• Other Government Agencies.

Yes, when it is more than ten thousand Dollars ($10,000) or its equivalent.
Importation of foreign currency more than ten thousand Dollars ($10,000) or its equivalent must be declared and must follow the required due process of the Customs procedures.

An import declaration form must be prepared in triplicate and submitted to Customs with the following documents:

1. Invoice (Cost, Insurance, Freight);
2. Bill of lading or Air Waybill;
3. The certificate of origin (where a World Trade Organization WTO rate is applicable), ECOWAS Trade Liberalization  Scheme (ETLS ) (where a preferential rate is applicable), Generalized System of Preferences, Certificates of Origin;
4. Packing lists;
5. Licenses and certificates required by law; and
6. Tax Identification Number (TIN).

This is the document the importer or Agent uses to declare to Customs.

1. Goods arriving in the Gambia shall be under Customs control prior to clearance;
2. A Declaration must be made by the importer or Agent to Customs;
3. The Declaration is submitted for verification, documentation and payment; and
4. The goods shall be released from Customs control after completion of all formalities.  

An import declaration form must be prepared in triplicate and submitted to Customs with the following documents:

1. Invoice (Cost, Insurance, Freight);
2. Bill of lading or Air Waybill;
3. The certificate of origin (where a World Trade Organization WTO rate is applicable) Ecowas Trade Liberalization  Scheme (ETLS )  Generalized system of preferences certificates of origin (where a preferential rate is applicable);
4. Packing lists;
5. Tax Identification Number (TIN); and
6. Licenses and Certificates required by relevant regulatory agencies.

The Exportation of certain goods requires Licence/Certificates from the following:

1. National Environment Agency (NEA);
2. Medicines Control Agency (MCA);
3. Food Safety  and Quality Authority (FSQA);
4. Phytosanitary Agency;
5. Fisheries Department;
6. Forestry Department;
7. Gambia Police Force;
8. Ministry of Trade, Industry, Regional Integration and Employment;
9. Gambia Chambers of Commerce and Industry;
10. Central Bank of The Gambia; and
11. Other Government Agencies.

• An exporter or Agent can make export declaration.
• Export clearance procedures are also necessary when an individual wishes to export goods for personal use.
• Goods leaving the Gambia by air, land or sea shall be stored in a Customs area until Customs clearance is completed.  
• When goods arrive at the port of exit, shipping or Airline Company submits manifest to Customs.
• The exporter or Agent shall obtain the necessary documents from the carrier.
• The goods will be released from Customs control for exportation.

To import any commodity into Gambia, an importer will have to enlist the services of a clearing agent who will process the import documentation through Customs electronically on the ASYCUDA System and clear the goods on your behalf. An import declaration fee (IDF) of 2.25% of the CIF Value subject to a minimum of D5, 000 is payable. Customs will assess duty payable depending on the value of the item(s) and the duty rate applicable.

Motor vehicles of over 8 years old are not allowed into Gambia as per the KS 1515:2000 quality standard by the Gambia Bureau of Standards. GRA enforces this requirement. This year, we are allowing vehicles manufactured in the year 2000 and thereafter.

The duty payable on the importation of a motor vehicle is as follows: Import Duty: 25% of the CIF value of the vehicle Excise Duty: 20% of the (CIF value + Import Duty) VAT: 16% of the (CIF value + Import Duty + Excise Duty) IDF: 2.25% of the CIF value or D45,000, whichever is higher, is payable. CIF – This is the customs value of the vehicle i.e. the Cost, Insurance & Freight paid for the vehicle. The CIF value of the vehicle is also deduced from the Current Retail Selling Price (CRSP) of the vehicle.

For Gambian residents traveling with a vehicle registered in Gambia, you will have two options;

1. Deposit your logbook with Customs at the point of exit or border and collect it upon re-entry into the country.
2. Alternatively, you could deposit your logbook with Customs - Motor Vehicle Valuation Section at Customs House, Banjul International Airport.

For foreigners, a carnet de passage has to be obtained. This document is issued by the Automobile Association (AA) office in any country.

You are allowed, among other items, one motor vehicle (excluding buses and mini buses) into the country duty free subject to the following conditions:

1. You must have resided outside Gambia for at least two years during which period you should not have visited Gambia for an aggregate of more than 90 days.
2. You must have personally owned and used the motor vehicle for at least twelve months.
3. The motor vehicle must not be older than 8 years.
4. You must have attained the age of 18 years.
5. You must not have been granted a similar exemption previously.
6. Other items that may be exempted when imported as baggage by a returning resident are:
   • Wearing apparel.
   • Personal and household effects which were in his personal or household use in his former place of residence.

Computers and computer parts do not attract any duty. However, printers attract import duty at the rate of 10% and VAT at the rate of 16%. Educational articles and materials are duty free.

Duty is payable on donations or gifts at the rates applicable under the GRA Act/Income and Sales Tax Act, unless such goods do not attract duty in the first place. However, some gifts and donations to charitable organizations for their official use or for free distribution to poor and needy persons, or for use in medical treatment, educational, religious or rehabilitation work or other Government approved projects, may be granted duty remission on application in writing to the Commissioner General of GRA.

Filming and photography equipment may be allowed into the country on a temporary basis upon clearance through the Customs ASYCUDA System. Such importation is not subject to Import Declaration Form (IDF). However, a security bond has to be furnished with the undertaking that the equipment will be exported within such period, not exceeding twelve months from the date of importation. A non refundable deposit of 1% of the value of the goods or D30, 000 whichever is higher, is payable.

To process any documentation, make an import declaration or pay duties to Customs, you will require the services of a licensed clearing agent with authorized access to the ASYCUDA System used by Customs for clearance of cargo.

The import duty rates of all commodities are set out in the Customs Tariff. However, this should be read vis-à-vis the Customs Act that incorporates any changes in the tariff rates.

Contact a licensed clearing agent to lodge an entry with Customs. Present the vehicle for inspection by Customs prior to acceptance of the entry document. If found to conform to the required standards, the processing officer will accept payment and pass the entry upon full payment of the relevant duties and taxes. The vehicle can then be registered or ownership transferred in the Road Transport Department.

1. Section 225 of the Act – An officer while on duty may patrol upon and pass freely in any part of the Gambia other than a dwelling house or other building.
2. Section 226 of the Act – A customs officer in the course of his or her duty has the power to stop, board and search an aircraft, vessel or vehicle within the Gambia. The officers also have the power to lock up, seal mark for the purpose of the examination or security of any goods.
3. Section 227 of the Act – A custom officer has the power to ask questions to any person who is entering or leaving the Gambia. The Questions must be related to his baggage and any article carried with him or her
4. Section 228 of the Act – A customs officer may search any person if he has reasonable grounds to believe that a person has in his possession baggage, unaccustomed goods or excisable goods.
5. A female shall be searched by a female.
6. Section 229 of the Act – A Customs officer may arrest any person if he has reasonable grounds to believe that a person is committing an offence or has within the past year committed an offence under this Act. In case the person resists arrest, the officer may use reasonable force.
7. Section 230 of the Act – A customs officer may, with or without a warrant search any premises if he or she believes that there are unaccustomed, prohibited or restricted goods. The search can be carried out during the day or night and the officer may use all reasonable force to carry out the search.
8. Section 231 of the Act – A customs officer in the course of his duty may lock up, seal or otherwise secure any building.
9. Section 232 of the Act – A customs officer may require the owner of goods to furnish information or to produce all books and documents whether in written or electronic form.
10. Section 233 of the Act – A customs officer in the course of making a seizure or arrest may call for aid from any officer or person for assistance.
11. Section 255 of the Act – A Customsofficer may seize an aircraft, vessel, vehicle, goods, animal or other things which he has reasonable grounds to believe is liable to seizure and forfeiture whether or not a prosecution of an offence has been or will be taken.
12. Section 274 of the Act – A customs officer may prosecute any offence under this Act before a magistrate court.
13. Section 7 of the Act – Every officer shall, in the performance of his duty, have all the powers, rights, privileges and protection of a police officer, including were appropriate, the carrying of arms and ammunition as may be authorized by the Commissioner General in consultation with the Minister of Interior. This power is for the purpose of the Customs & Excise Act 2010.

• The Declarant/Agent submits declaration;
• Importer/Agent submits an application for deferred payment to the Commissioner of Customs electronically through the Customs system;
• Selectivity is triggered at this point, to Red;
• System Selects Examiner;
• Proper Officer retrieves and reviews declaration;
• Proper Officer verifies the details of the declaration;
• If there is an infraction, Query process follows;
• Proper Officer forwards the findings to the Commissioner of Customs;
• Commissioner of Customs retrieves and reviews application for decision;
• If approved, Commissioner of Customs sets due date for payment within thirty 30 days (message is sent to applicant);
• Proper Officer releases goods;
• Pay duty and taxes on due date as approved by the Commissioner of Customs;
• If application is disapproved, message is sent to applicant;
• Upon receipt of the message the applicant pays duties and taxes; and
• Exit process.

Goods Imported or Purchased Before Clearance through the Customs by Or On Behalf Of Public Bodies, Privileged Persons and Institutions. This includes;

1. The President;
2. The Gambia Armed Forces;
3. Commonwealth and other Governments;
4. Diplomatic Privileges;
5. Aid Agencies;
6. The African Development Bank;
7. The Gambia Legion;
8. Charitable Institutions;
9. Religious Bodies;
10. Disabled, Blind and Physically Handicapped Persons;
11. The President’s Award Scheme;
12. Desert Locust Control Organisations and International Red Locust Control;
13. The Navy, Army and Air Force Institute;
14. Medical Research Council;
15. The Gambia Military, Police Officers and other Security Personnel returning from United Nations Peace Keeping Missions Outside The Gambia;
16. Returning Gambia Foreign Missions Personnel;
17. National SecurityAgencies;
18. Sports Goods and Equipment;
19. Rewards Earned by Gambian Sportsmen/Women.

This includes;

1. Aircraft Operations
   • Aircraft; parts and accessories thereof,.
   • Aviation spirit solely for use in aircraft engines.
2. Containers And Pallets
   • Containers, including boxes, tins, bottles, jars and other packages.
   • Pallets and pre-packing slings.
   • Containers specially designed and equipped for carriage by one or more modes of transport.
   • Containers specially designed for repetitive use
3. Deceased Persons’ Effects
   • Used personal effects, subject to such limitations as the Commissioner General may impose.
4. Fish, Crustaceans And Molluscs
   • Fish, crustaceans and molluscs, fresh (live or dead) chilled or frozen caught and landed by canoes or vessels based in The Gambia.
5. Life Saving Apparatus
   • Life belts, lifebuoys and other lifesaving equipment
6. Passengers’ Baggage
   • Goods imported by passengers arriving from places outside The Gambia;
     1. Wearing  apparel;
     2. Personal or household effects of any kind which were for his personal or household use in his former place of residence.
7. Protective Apparel, Clothing Accessories And Equipment
   • Articles of apparel, clothing accessories and equipment, specially designed for safety or protective purposes for use in registered hospitals and clinics or by local authorities in firefighting.
8. Samples And Miscellaneous Articles
   • Samples and miscellaneous articles not imported as merchandise, which in the opinion of the Commissioner General have no commercial value.
9. Ships And Other Vessels
   • Passenger and cargo vessels of all kinds of twenty-five net register tonnage or more.
10. Museums, Exhibits And Equipment
    • Museum and natural history exhibits and specimens, and scientific equipment for public museums
11. Seeds For Sowing
    • All seeds, spores and cut plants, imported specially treated, which the Director of Agriculture has approved as fit for sowing only.
12. Breeding Animals, Semen And Fish Ova
    • Live animals, semen for artificial insemination and fish ova
13. Raw Materials For Use In The Manufacture Of Medicaments
    • Raw materials which the Commissioner General is satisfied are for the sole use in the manufacturing
14. Plastic Sheeting Of Agricultural, Horticultural Or Floricultural Use
    • Upon recommendation by the Director of Agriculture and in such quantities as the Commissioner General may allow.
15. Hatching Eggs
    • Hatching eggs for breeding purposes imported by hatcheries approved by the Commissioner General by notice in the Gazette, upon recommendation by the Director of Veterinary Services.
16. Chemically Defined Compounds Used As Fertilisers
    • Upon the recommendation of the Director of Agriculture, are for agricultural use, in such quantities and on such conditions as the Commissioner General may verify.
17. Urine Bags And Hygienic Bags
    • Urine bags, diapers for adults and hygienic bags for medical or hygienic use, in such quantities as the Commissioner General shall verify.
18. Specialized Ship Loading And Unloading Equipment
    • Specialized equipment for ship loading and unloading, imported by Gazette Port Operators and Inland Container Depot Operators, in such quantities as the Commissioner General shall verify.

• The Broker/Agent assesses declaration with Additional Code (320);
• Broker/Agent pays duties and taxes where applicable;
• Customs system generates exemption application form including the waived taxes;
• Selected Proper Officer examines goods or checks documents;
• If there are discrepancies, Query Process follows;
• Where additional payments arise from Query, declaration rejoins the process at 18.1.2;    
• Importer/Agent submits declaration and exemption application form; and supporting documents to the line Ministry;
• The line Ministry reviews application form within 5 days;
• If Line Ministry approves, submits declaration and form to MoFEA;
• If disapproved, System notifies both Customs and Applicant;
• Declaration rejoins Customs Clearance process; 
• MoFEA receives and reviews declaration and exemption application form;
• If approved, MoFEA notifies GRA, Applicant or Beneficiary;  
• MoFEA updates the list of approved items electronically;
• Declaration rejoins Customs Clearance process at release;       
• If disapproved, MoFEA notifies GRA, Applicant or Beneficiary;
• Customs change procedure from 320 to 000 (Automated);
• Declaration rejoins Customs Clearance process; and       
• After 5- or 10-days elapse without any decision from line ministry or MoFEA respectively, Customs would deem it disapproved, therefore rejoins Customs Clearance process.

1. Preparation of Customs Declaration (SAD)
   • Customs Tariff;
   • Original Invoice; and
   • Packing List.
2. Valuation of Goods
   • The valuation of Goods is determined in accordance with the provisions of the WTO (World Trade Organization) Agreement on Customs Valuation; and
   • The Rate of Exchange to be used for valuation is determined by the existing rate provided by the Central Bank of The Gambia.
3. Tariff and Classification
   • The Gambia has implemented the Common External Tariff (CET) of the Economic Community of West African States (ECOWAS) as of 1st January 2017; and
   • Currently, the country’s Tariffs on imports fall into five categories of 0%, 5%, 10%, 20% and 35% respectively of CIF.
   • *Items are listed in detail in the new 2022 HS Nomenclature ECOWAS CET (Common External Tariff).
4. Other Taxes in The Computation of Duty
   • Excise Tax (See Table Below);
   • Environment Tax (See Table Below);
   • ECOWAS Levy- 1% of CIF;
   • Processing Fee  1.55% of CIF;
   • AU Levy- 0.20% of CIF;
   • Import  VAT  15% of CIF and Duty; and
   • Export VAT 0%.

• Appellant objects to a customs decision, action or omission by a proper officer;
• The appellant escalates the grievance to the next level in customs operational hierarchy (Manager);
• If the appellant feels that the grievance has not been addressed, he/she escalates to the next level in the customs hierarchy (Deputy Commissioner Operations);
• If the appellant still feels he/she has not received a remedy, he/she escalates the grievance to the highest Customs Operational level in the hierarchy (Commissioner of Customs);
• Upon receipt of the grievance, the Commissioner reviews it;
• The Commissioner of Customs makes a decision, notifies the Commissioner General;
• If the decision is not satisfactory to the appellant, he/she seek redress from the Tax Tribunal;
• Appellant goes to the Tax Tribunal;
• Customs compound the case after tribunal ruling; and
• If the Appellant is dissatisfied with the tribunal ruling he/she escalates the grievance to courts of judicature.

Yes. Other officially identified offices are:

1. “Office En Route” (intermediary office) means any Customs office located on the route of Customs transit operation;
2. “Office of Entry” means any Customs office en route where transit goods enter a Customs territory.
3. “Office OF Exit” means any Customs office en route where transit goods leave a Customs territory

Yes.

A maximum of fifteen (15) working days.

• Declaration of  Transit in the Manifest;
• Bill of Lading/Airway bill to read In Transit to the destination;
• Customs Declaration for Transit;
• Application for Transit;
• Transit Bonds; and
• The Principal responsible for the movement of the Transit goods should be clearly identified.

• The Agent / Broker must submit a Transit declaration electronically through the ASYCUDA system upon completion;
• The application for approval to transit;
• The Declaration together with the Application Letter, the bond and all the relevant documents attached are submitted to Customs for verification.
• Payment of processing fee upon approval; and
• The declaration with the seal goods are escorted to the Office of Exit.

Section 38 of the Customs and Excise Act, 2010 provides that any goods specified in part A of the Eight schedule are prohibited imports and the importations thereof is prohibited from all places or from any particular country or place.

The main articles which are prohibited on importation and or which officers at all times must be alerted are as follows:

1. Counterfeit or non-standard coins or currency notes;
2. Indecent articles (Pornographic Materials);
3. Firearms and ammunitions of all types and other articles having appearance of lethal weapons. (Unless properly licensed);
4. Illicit  Drugs;
5. Expired foods (liquids, solubles & medicine);
6. Waste and sludge deposits;
7. Any organic phosphorus compounds;
8. Any good that have been imported with the aim of breaching another’s intellectual property rights;
9. Asbestos in all forms;
10. Ivory, Articles of ivory, wild animal skins, snake skins and articles made from turtle shells and wild plants;
11. Plastic bags;
12. Any other good the importation of which is prohibited under any international convention to which The Gambia is a signatory;
13. Live fish other than live fish indigenous to the Gambia except under license issued by Ministry of fisheries; and
14. Any goods certified by the Gambia Bureau of Standards as not meeting the standards set by the Bureau.

Section 99 of the Customs and Excise Act, 2010 provides that any good specified in Part C of the 8th schedule are prohibited goods and the exportation thereof is prohibited.

1. Fire arms and ammunitions of all types and other articles having the appearance of lethal weapons exported by post;
2. Illicit Drugs;
3. Asbestos; and
4. All goods, the exportation of which is prohibited under Customs and Excise Act, 2010 or any law for the time being in force in the Gambia.

Section 38 of the Act provides that any good specified in Part A of the 8th schedule are restricted goods and the importation thereof is restricted.

• Firearms (unless properly licensed);
• Machines for duplicating keys;
• Handcuffs except under a licensed issued by Minister of Interior
• Tear gas;
• Most live birds (and their eggs) and animals from the African countries are subject to strict control. Ivory, articles of ivory wild animal skin, snake skin and articles made from them;
• Camera drone must be cleared by the Ministry of Information and Communication;
• Military gear;
• Plastic bags;
• Live fish other than live fish indigenous to the Gambia except under license issued by ministry of fisheries; and
• Camera drone must be clear by the Ministry of Information and Communication.

All goods, the exportation of which is regulated under the Act or of any law for the time being in force in the Gambia.

• Goods officially exported by or on behalf of the arm forces; and
• Goods officially exported by or on behalf of the Gambia government.

Part B of general exemptions: Passengers’ baggage Item 6 sub section 8 calls for personal allowances.

These are allowances giving relief from duty granted to all persons entering the Gambia, whether passengers and crew of ships or aircraft or travelers across the land boundary and includes Gambian nationals returning from a visit abroad.

The allowances per person are as follows;

• 200 sticks of cigarettes or 50 cigars or mixed pro rata e.g. 100 cigarettes and 250 grams tobacco;
• 1 litre of spirit or 1 litre of wine (or 24 cans of beer);
• 2 mobile phones;
• 500 ml Perfume;
• 1 personal laptop; and
• 1 radio together with a binocular and camera.

1. Government /Customs – storage of General or Specific Goods;
2. Bonded Warehouse (General and Private);
3. Transit warehouse; and
4. Duty Free Shop -A premises under Customs control at which goods may be acquired free of Customs duties and taxes (example Seaport and Airport).

1. Application Forms C 26 (R. 72) and C26A (r.96B);
2. Application fee of GMD 5,000.00 (non- refundable);
3. An area sketch plan;
4. Site Inspection Report of the said warehouse by a Proper Officer;
5. A Fire service Safety be attached;
6. A security bond (bank guarantee);
   • •In the case of new vehicles GMD 3,000,000.00;
   • •In the case of second hand vehicles GMD 1,500,000.00; and
   • •And in the case of General merchandise to be determined by the   Commissioner General; and
7. Annual license fee of GMD 40,000.00.

1. Application Form E 1 (r. 162);
2. An area sketch plan of the said factory is required;
3. A license fee GMD10,000.00 per annum or GMD30,000.00 triennially;
4. In the case of breweries, wineries distilleries, denatures, compounders and rectifiers, the fee shall be GMD20,000.00 annually or GMD50,000.00 triennially;
5. In the case of spirits the fee shall be GMD30,000.00; and
6. A security at the discretion of the Commissioner General (e.g. bond, bank guarantee).

*All expired licenses must be renewed on or before the 31st January of each New Year.

The following goods and any other goods which the Commissioner General may from time to time deem unsuitable for Warehousing includes:

• Acids, Dried Fish;
• Firewood, Fireworks, Materials of a Flammable Nature;
• Milk, Sand, Stone;
• Office Supplies ready for Retail;
• Cosmetic Products ready for Retail;
• Batteries including Vehicle Batteries; and
• All Foodstuffs in any Form.

• The Declarant/Agent captures a warehousing declaration in the Customs System;
• Attaches supporting documents electronically;
• Declarant/Agent assesses declaration;
• Guarantee equals to duties and taxes due from the consignment are deducted from the warehouse account;
• Pay duties and taxes where applicable;
• System generates Receipt;
• Selectivity is triggered at this point
• For non-selected declarations (green and blue), Supervisor releases goods;
• For selected declarations (Yellow and Red Lane), assigned Officers receives notification;
• The selected Proper Officer retrieves the declaration;
• Conducts documentary check and physical examination in the case of Red lane;
• Proper Officer conducts documentary check in case of Yellow lane;
• Proper Officer Records findings in the inspection Act;
• Where the Examiner finds discrepancy, declaration enters the Query Process;
• Supervisor clears declaration;
• Supervisor reviews the Inspection Act;
• If satisfied with findings, Supervisor approves the Inspection Act and re-routes to Green;
• If not satisfied with findings, Supervisor amends the Inspection Act;
• Supervisor prints and signs the Release Order;
• Goods deposited at warehouse for a specified period of time within which they must be removed or warehousing period extended on request;
• Refer to Re-warehousing Sub-Process;
• If there is a change of ownership, while goods are in the warehouse, refer to the Change of Ownership Process; and
• If the statutory warehousing period elapses (S70 of the Customs and Excise Act 2010), and there is no effort to extend or extension of stay in the warehouse has been done and the period elapses, then goods would have to be auctioned.  Please refer to the Auction Process.

An applicant must meet the following requirements before his or her application will be considered for approval-

1. The applicant must be of Gambian nationality;
2. Be conversant with the Customs Laws;
3. Have a registered place of business;
4. Provide a Tax Clearance issued by GRA;
5. Be of good standing with no prior conviction. ( A certificate of character is required); and
6. Provide a security in the form of a Bank guarantee of one million Dalasis or a landed property of equivalent value in the Greater Banjul Area.

1. D5, 000 (Five thousand Dalasis) in respect of submission of new application.
2. D2, 000 (Two Thousand Dalasis) in respect of a renewal.
3. D15, 000 ( Fifteen thousand dalasi) Licence fee  upon approval.

There is a Penalty of D 5,000 (Five Thousand Dalasis) for late submission.

In case a licence holder does not renew his or her license for a period of two years, it will be deemed as a new application.

All applications must be submitted to the Proper Officer for on ward transmission to the Clearing and Forwarding Agent Committee.

Any applicant involved in any Customs offences shall not be issued a license.

Where an application is rejected by the Clearing and Forwarding Agent vetting Committee, the applicant may do the following;

1. Appeal against the decision of the Committee to the Commissioner General
2. The applicant must pay a prescribed fee of D7, 500.00.

In circumstances where the Commissioner General revokes or refuses to renew a licence to an agent, the agent may appeal to the Minister of Finance within one month upon receiving the notice.
In case an appeal is not lodged within one month, it will be deemed as void.

• A person who gives false information in the application commits an offence shall be liable to a fine of D120, 000 (one hundred and twenty thousand dalasi);
• Any person who in any way acts as, or claims to be, a customs and excise agent without having a valid license shall be guilty of an offence and liable to fine not exceeding two hundred and fifty thousand Dalasis.