Gambia Revenue Authority’s (GRA) strategic plan had long focused on improving revenue collection, but things changed in 2025 when trade facilitation was selected as one of the central pillars of a new plan. As GRA embarked on an ambitious reform and digital transformation agenda, its focus shifted toward strengthening the Authority’s performance culture, regarded as key to ensuring successful implementation of the reforms. To establish a robust performance measurement system, GRA decided to use the WCO Performance Measurement Mechanism (PMM) indicators and measurement processes.

In recent years, GRA has undertaken a series of far-reaching reform initiatives. The rollout of ASYCUDA World has automated and streamlined clearance procedures, while the strides made in the implementation of the National Single Window have improved inter-agency coordination and reduced the time and cost of doing business. Additional enhancements, such as the installation of automated weighbridge systems and of Optical Character Recognition (OCR) Cameras at all entry and exits points, have strengthened compliance and control mechanisms across trade corridors. More recently, the deployment of a traceability solution through the fixing of electronically verifiable excise stamps on excisable goods and refined fuels has introduced an advanced layer of digital security and revenue protection.

Moreover, key projects have been successfully conducted thanks to the strong and robust partnership established since 2021 with the WCO Accelerate Trade Facilitation Programme, funded by the United Kingdom’s His Majesty’s Revenue and Customs (HMRC), with the aim of implementing the World Trade Organization (WTO) Trade Facilitation Agreement (WTO-TFA) – most notably with respect to Gambia’s Category B and C commitments. These included strengthening capacity to conduct Time Release Studies (TRS) on a regular basis, building on the first TRS conducted in 2019, and the deployment of the National Customs Enforcement Network (nCEN) application, the WCO tool to collect, store, analyse and disseminate law enforcement information efficiently in order to establish robust intelligence capabilities.

More recently, work has been carried out to align GRA performance measurement with the WCO PMM indicators and processes. This was regarded as key to strengthen the work completed in the above areas, as well as ongoing work related to the implementation of Coordinated Border Management (CBM) and the implementation of an Authorized Economic Operator (AEO) programme.

“Gambia acceded to the WTO Trade Facilitation Agreement in July 2017 and the WCO Revised Kyoto Convention in June 2023, committing to global Trade Facilitation and Customs standards. By implementing the WCO PMM, GRA is strengthening its ability to monitor performance, improve operational efficiency and align with international obligations”, explained GRA Commissioner General Yankuba Darboe, welcoming the collaboration with the Accelerate Trade Facilitation Programme on the PMM implementation.

A training session brought together a broad cross-section of stakeholders within the Authority, with the objective of ensuring wide institutional ownership and shared understanding of the WCO PMM framework.

Through this engagement, GRA gained:

• a clear understanding of the WCO PMM and its objectives;
• insight into the four dimensions of Customs performance measured under the WCO PMM;
• practical experience in formulating key performance indicators (KPIs) aligned with WCO standards;
• clarity on how PMM results should be measured, interpreted and integrated into GRA’s internal performance systems and the national performance architecture; and
• an understanding of the linkages between PMM outcomes and the Sustainable Development Goals (SDGs).

This foundational capacity development positioned GRA to adopt the WCO PMM not as a parallel reporting tool but as an integral component of its performance management framework.

GRA’s Strategic Plan outlines four key strategic domains and objectives:

• voluntary compliance;
• trade facilitation;
• internal efficiencies; and
• culture transformation

The WCO PMM pivots around four dimensions:

• Trade Facilitation and Economic Competitiveness;
• Revenue Collection;
• Enforcement, Security and Protection of Society; and
• Organizational Development.

One key challenge was integrating the “Enforcement, Security, and Protection of Society” dimension into GRA’s performance measurement system, as it was absent from the Strategic Plan. The issue was resolved by incorporating this dimension into the Trade Facilitation strategic domain, the rationale being that facilitating legitimate trade led to improved risk management capacities.

Each dimension was divided at the time into 23 expected outcomes with 51 corresponding KPIs. Many administrations already have a national performance measurement system in place and therefore only need to add those KPIs that are not yet covered by their system. Customs administrations can choose not to use a KPI if it cannot be measured due to national specificities.

GRA choose to integrate 29 of the PMM KPIs as follow (new PMM KPIs are indicated in blue):

• Voluntary compliance:

• • Percentage of revenue to target;
  • Cost-to-revenue ratio;
  • Degree of non-compliance with classification rules;
  • The ratio of binding rulings on classification to import declarations;
  • Percentage of fines/penalties administered;
  • Post-clearance control performance;
  • Effectiveness of post-clearance controls;
  • Ratio of non-compliance to deferred payments facility;
  • Hit rate (effectiveness of mobile brigade); and
  • Client/customer experience (satisfaction);

Trade facilitation:

• Physical release time for import;
• Physical release time to export from the arrival of goods at places under Customs supervision;
• Variation in the number of AEOs;
• AEO involvement in trade;
• Ratio of inspections carried out on the basis of risk profiles versus the total number of inspections;
• Variation in the number of alcohol seizures;
• Effectiveness of controls on alcohol;
• Variation in the number of cigarettes seizures;
• Effectiveness of controls on cigarettes;
• Variation in the number of seizures of foodstuffs and consumer goods;
• Effectiveness of controls on foodstuffs and consumer goods;
• Variation in the number of drugs seizures;
• Effectiveness of controls on drugs;
• Variation in the number of seizures of firearms, essential components, ammunition and explosives; and
• Effectiveness of controls on firearms, essential components, ammunition and explosives;

Internal efficiencies:

• Rate of electronic declarations;
• Data standardization; and
• Core system availability;

Culture transformation:

• Competency development;
• Maturity of competency development;
• Rate of access to training;
• Gender Balance Ratio;
• Disciplinary compliance;
• Maturity of anti-corruption and integrity preventive measures;
• Effectiveness of reporting mechanisms for corruption, misconduct and malpractice;
• Employee engagement score;
• Employee performance appraisal Score (average); and
• Public perception score.

One major improvement resulting from the PMM integration was the development of clearer, more precise definitions for each strategic KPI. This clarity will eliminate ambiguity and ensure consistency in performance evaluation over time and across benchmarking exercises with other administrations. This will support GRA in ensuring credible measurement, transparent reporting and effective monitoring of reform progress.

Since successful strategy execution depends on tracking and evaluating “business as usual” activities, the adoption of PMM operational KPIs will strengthen GRA’s ability to monitor daily Customs operations, assess implementation of reforms and ensure alignment with strategic goals.

One area of improvement that has been identified is Coordinated Border Management (CBM), anchored in Article 8 of the WTO TFA and in many WCO instruments. In this context, in May 2025 GRA partnered with the WCO Accelerate Trade Facilitation Programme to translate strategic objectives into concrete operational reforms at the border that would have a positive impact on the realities that traders and border agencies face on a daily basis.

The focus was on modernizing border procedures and processes in line with the WCO CBM Guidelines and harmonizing border agencies’ data requirements through alignment with the WCO Data Model. Under the umbrella of Gambia’s National Trade Facilitation Committee (NTFC), a series of technical activities supported the re-engineering of border-related business processes and the harmonization of data requirements across key regulatory agencies.

Using WCO tools and methodologies, participating agencies streamlined regulatory documents, reduced data duplication and aligned national datasets with international standards, resulting in a harmonized national data catalogue compatible with ASYCUDA. Another key outcome was the development of an Inter-Agency Standard Operating Procedures Framework for border procedures. Together, these reforms lay a strong foundation for coordinated information flow, integrated risk management and more efficient, transparent border operations.

The development of an AEO Programme was also identified as a priority project enabling GRA to comply with the provisions of the WCO SAFE Framework and WTO TFA Article 7.7. GRA partnered again with the WCO Accelerate Trade Facilitation Programme to design the AEO Programme. The objective was to establish a comprehensive security-focused programme aligned with international standards and underpinned by a sound legislative framework and operational procedures, including AEO Regulations, an AEO Manual, standard operating procedures and supporting documents. The draft AEO Manual and SOPs have already been approved by the GRA Management Committee for pilot testing, with several companies volunteering to participate. The pilot will test the full AEO lifecycle, including application, risk analysis, validation and benefits management – resulting in tangible changes for business and enhanced public-private partnership.

To further strengthen implementation, the WCO has facilitated regional peer-to-peer learning for GRA’s AEO team, drawing on Nigeria’s experience following its AEO launch in February 2025. Insights from this exchange informed GRA’s pilot, which is scheduled to commence early this year (2026).

GRA recognizes that effective and sustainable implementation of the WCO PMM requires a long-term institutional commitment, underpinned by a sustained culture of collaboration across all GRA departments. Therefore, as GRA continues to advance its Customs modernization and reform agenda by leveraging on the WCO PMM, the Authority recognizes that continuous engagement remains essential to ensure every stakeholder understands the value of the PMM and the methodology behind measuring each performance area and indicator. In this regard, GRA has established an Internal PMM Committee, which serves as a working group and meets regularly to discuss PMM-related issues.

While internal alignment is indispensable, the participation of external stakeholders within the trade facilitation value chain is equally critical. Their involvement plays a pivotal role in strengthening CBM and enhancing the effectiveness of the AEO programme, as described previously. GRA, as Chairperson of the National Trade Facilitation Committee (NTFC), which brings together all stakeholders within the trade facilitation ecosystem, therefore plans to engage the NTFC to understand and support the PMM.

In addition to stakeholders’ engagement, a cornerstone of the PMM’s successful rollout has been the strong political will and leadership commitment demonstrated by GRA management from the outset. GRA leaders quickly recognized the value of the PMM and committed the necessary resources, time and strategic oversight to integrate it effectively. This was driven by a clear understanding of how the PMM aligns with and could potentially strengthen the Authority’s 2025-2029 Strategic Plan implementation, which is anchored in operational efficiency and strategic effectiveness achieved through robust performance measurement.

As of the end of 2023, and every two years thereafter, WCO Members have been invited to participate in the WCO PMM by submitting data via the WCO PMM online platform. Although GRA missed the opportunity to participate in the first cycle, the Authority will be participating in the second cycle which started at the end of 2025. It also joined the Performance Measurement Mechanism Project Team (PMMPT) at its 3^rd Meeting. This enabled it not only to share its experience, but also to significantly boost its understanding of the mechanism.

GRA recognizes that the effective and sustained implementation of the WCO PMM relies on two key pillars: addressing the challenges associated with providing data and ensuring that the selected PMM KPIs are properly defined and, where necessary, simplified.

To ensure data availability, reliability and validity, GRA is preparing to implement a project on “Harnessing Data Management”. This includes the development of a robust data warehouse intended to integrate all systems across the Authority, many of which currently operate in silos. The goal is to optimize the use of data through Business Intelligence tools to measure performance, track progress and support informed policy decisions.

To support this effort, a comprehensive Data Governance Framework has already been developed. Once operational, the system will not only address existing gaps in data essential to sustaining the WCO PMM platform and similar initiatives but also advance the Authority’s wider digital transformation agenda.

By embedding clear performance indicators, structured measurement processes and internationally comparable benchmarks, the PMM provides GRA with a robust framework to track progress, inform decision-making and demonstrate results. In doing so, it reinforces GRA’s commitment to transparency, continuous improvement and effective service delivery in support of national development objectives.

Having successfully identified and mapped the PMM KPIs and expected outcomes against the objectives of its Strategic Plan, the Authority will now advance to the next critical step of providing data inputs to the PMM platform. To ensure long-term success and sustainability of the PMM, GRA will continue to:

• engage the GRA’s PMM Working Committee, comprising representatives from various departments, to continuously review the PMM KPIs and expected outcomes;
• extend PMM measurement beyond GRA by supporting and encouraging the NTFC to use PMM KPIs and outcomes to assess trade facilitation efficiency;
• pursue the development of a data warehouse to harness the data required to feed the PMM platform and support evidence-based decision-making;
• actively participate in future PMM cycles and in the work of the PMMPT to stay informed about new developments and contribute to the refinement of KPIs and expected outcomes;
• work with the WCO in areas of emerging need; and
• leverage KPIs related to digitalization and organizational development to monitor the progress of digital reforms and strengthen staff competencies through continuous capacity development.

Through these efforts, GRA remains committed to using the PMM not only as a measurement tool but also as a strategic asset that supports modernization, enhances performance and improves service delivery across the Authority.

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