The Gambia Revenue Authority (GRA) has revealed that its Post-Clearance Audit Unit recovered approximately D27 million in 2025, representing a significant increase from the D15 million recovered in 2023.

Commissioner General Yankuba Darboe disclosed this while delivering opening remarks at the second phase of an Advanced Post-Clearance Audit (PCA) Workshop and the development of PCA Regulations and Manual.

Mr Darboe said the increase in revenue recovery reflected the growing effectiveness of the unit in strengthening trade compliance and protecting government revenue.

“The Post-Clearance Audit Unit has recorded impressive progress over the years in fulfilling its mandate, particularly in revenue recovery, trade compliance and the protection of government revenue,” he said.

He said the unit had also made considerable progress in strengthening audit procedures, improving risk-based audit selection and promoting cooperation with the trading community.

According to him, compliance levels among importers improved significantly between 2024 and 2025, demonstrating the impact of the unit’s audit interventions in encouraging voluntary compliance.

Mr Darboe said the unit had successfully audited more than 60 major importers from 2023 to date, adding that it was now fully operational through the commitment and dedication of its staff.

He said the workshop was aimed at reviewing, amending and upgrading the existing Post-Clearance Audit Regulations and Manual to ensure they adequately addressed the operational needs of the unit and aligned with international standards and best practices.

The exercise follows a gap analysis conducted by World Customs Organization (WCO) experts in collaboration with GRA staff through on-site engagements and weekly virtual sessions involving the authority’s Post-Clearance Audit and Legal Teams.

The Commissioner General said the revised regulations and manual were expected to provide a stronger regulatory and operational framework, improve audit efficiency, strengthen compliance and ultimately enhance revenue collection.

He emphasised that the documents should serve as practical instruments for daily operations rather than remain policies on paper.

“We must ensure that the resulting Regulations and Manual are not merely documents on paper but practical instruments that will guide our daily operations, promote consistency in audit practices, strengthen accountability and improve the overall performance of the Post-Clearance Audit Unit,” he said.

Mr Darboe also acknowledged the technical and capacity-building support provided to the unit by development partners and international institutions, including the African Development Bank, the International Monetary Fund and the World Customs Organization.

He further highlighted the professional development of the unit’s staff, noting that one officer received WCO Fellowship recognition in 2024.

The Commissioner General called on participants to actively contribute to the workshop, sharing practical experiences and expertise to ensure the development of effective regulations and guidelines.

He said strengthening post-clearance auditing was essential to achieving two key objectives: facilitating international trade while safeguarding government revenue.

The workshop brings together GRA officials and a WCO delegation comprising Programme Manager David Tanenbaum, Trade Facilitation Technical Expert Enkhjargal Gankhuyag and Assistant Commissioner at the Zambia Revenue Authority, Dr Sibupiwa Mwangelwa.

Mr Darboe expressed confidence that the collaboration would produce sustainable outcomes and further strengthen the GRA’s post-clearance audit function.

By Adama Makasuba