Customs transactions and legislation

Course Objectives:

Present all information related to Cameroonian customs

Mastering customs clearance procedures (general and specific)

Master the elements of determining customs debt thus

that all the payment options for this debt

Master the customs regimes in each case as well as their mode

settlement

Make known the legal regime and the regulatory framework or

customs organizational.

Course outline:

Chapter I: Generalities

Chapter II: The customs declaration

Chapter III: Assessment of Customs Duty

Chapter IV: Customs regimes

Chapter v: Customs procedures

Chapter VI: Customs Litigation

Chapter I: Generalities

In all countries of the world, all goods for import or export must
to undergo customs procedures, this for several reasons.

Due to the porosity of the borders where any object or goods are likely
to enter the national territory. The customs administration by virtue of its
missions (fiscal, economic, surveillance and protection of the territory, assistance
the other administrations) must therefore impose these formalities on these
goods.
These formalities allow the customs administration to compile statistics.
in terms of import/export in order to apply trade control measures
international
The customs can thus enforce prohibitory measures and combat trafficking.
illicit, organized crime.

I. The legal framework for customs activities

Customs law results from the combination of texts from different sources and
hierarchized.

A. The international sources of customs law

Two entities regulate international trade: on one hand, the WCO (World Customs Organization)
world customs organization) specialized in customs issues, and on the other hand the WTO which
Here it has general attributions regarding trade regulation.
international.

The WIPO is a body that issues opinions aimed at improvement in the field of
customs clearance (the convention on the codification of goods, on the mission
temporary)

B. Community sources

Indeed, all the CEMAC countries have a common legislation called the Code of
customs. Also, the taxes and customs duties applied in Cemac are found
included in the customs tariff (community document setting common rates)

The CEMAC customs code is the main source of customs law in the
CEMAC adopted on 14-12-1965 during a council of heads of state of UDEAC. It was
revised and corrected several times. As a result, it occupies a place in the hierarchy of legal norms
a higher place than that of national law or customs legislation. In this sense the
The code benefits from the direct effect of the applicability of Community texts. All states
they must refer to this code for the application of customs measures at the level
national.

The common external tariff is the document that outlines the import duty.
to which the goods of non-CEMAC member countries are subject.

C. National sources

The finance law and regulations are the main sources of the regulation.
national customs officer.

The finance law includes the tax and customs provisions that apply
on import/export operations carried out by legal or natural persons. This law
set the legal framework for the intervention of customs services. Therefore, we can have some
ordinances, where parliament can authorize the president of the republic to take
modifications to customs legislation.

Other measures include regulatory texts or measures.

authorities are required to take regulatory measures for implementation within the framework of
their respective skills.

II. The missions of customs

The customs has 04 main missions:

The tax mission

Customs collects duties and taxes at import/export and thus contributes to the
mobilization of state budget revenues. Its contribution to the budget is
of about 33% but this trend is experiencing a decline with the advent of the Agreements
of economic partnerships.

The economic mission

Customs must create a favorable framework for the flourishing of development.

economic activities through the protection of the national economic space in terms of
of

The fight against counterfeiting, smuggling, dumping, the satisfaction of the

request...
 The satisfaction of national demand

Through the establishment of economic regimes

Protection and surveillance of the territory

Due to their presence at the borders and contributes to the protection of individuals
and goods by fighting against illicit trafficking and organized crime.

Assistance mission to other administrations

Customs, due to its presence at the borders, is called to carry out missions.
assistance for the benefit of other administrations.

III. The organization of the customs administration

It is organized in a management mode and in a partnership mode.

A. Organization in management mode

The customs is organized according to a dual logic: administrative and functional.

Like all other public services, customs has central services that operate.
around the general management and decentralized services. At the regional level, we have the
customs sectors (11 sectors), to 2thlevel we have subdivisions then we have the
brigades and at the last level we have customs control posts.

Customs is assisted in its missions by organizations, each in

its field. Indeed, the customs clearance process of goods involves a
set of organizations in the completion of customs formalities.

SGS (Société Générale de Surveillance) carries out control and inspection

liquidations and the collection of taxes and customs duties.
The GUCE's role is to simplify and facilitate procedures by grouping them together.
a place for all stakeholders in the customs clearance chain.
The Autonomous Port of Douala (PAD)
The authorized customs brokers who assist operators in their
customs clearance exercises
Freight forwarders
The land freight management office
IV. Scope of customs application

The powers of customs agents are the most extensive around the territory.
customs officer and customs department.

A. Customs territory

It is a geographical area limited by the waters of a territory.

national customs territory or limited within the framework of the countries of a zone we will talk about the
community customs territory, e.g. CEMAC.

From a customs perspective, any product manufactured, extracted, raised, or captured in a

the states of the CEMAC zone are not subject to customs taxation in another state of
the CEMAC. It is simply necessary to have a certificate of free movement which allows
call for 02 notions: that of the origin of the goods or that of the provenance of the
merchandise.

While the origin is the direct place of import of the goods. It is

to say that a product manufactured outside CEMAC but from a CEMAC country must do
the subject of customs taxation in other CEMAC countries.

B. Customs duties

Geographical area close to the land or sea border where agents of

customs have very broad powers, these rays on the land part of the territory is 60
km.

Inside the department, the agents have the powers conferred by articles 61, 62,
Articles 65, 70, 71 and 291 of the CEMAC Customs Code.

Article 62 states 'customs officers are under the protection of the law, it is
forbidden for any natural or legal person to create a disturbance or to oppose
its functions or to refuse a search or physical inspection of goods, or a
refusal to communicate documents which therefore constitutes a breach of legislation
customs official

Article 65 states that "any means of transport must, upon first requisition
to comply with the order to stop at the 3thinjunction. Customs officers can
make use of all means to enforce compliance. In this regard, civil authorities and
military personnel are required to the 1erarequest for strong pre-termination in the fulfillment of
their mission.
 V. The modernization projects of customs

The objective of customs is to simplify and facilitate customs procedures with

to reduce the delays and costs of customs clearance. Thus, we can note
some projects/acquis.

Container scanner:

It allows the inspection of goods in a container using X-rays without

to open

The SYDONIA system:

It allows for the automated processing of customs operations

The GPS:

For tracking goods in transit

The GUCE:

It allows to bring together all the customs stakeholders in one place.

VI. Definition of key concepts

Smuggling:

It is a customs offense that consists of clandestinely passing through all the

means to cross the customs border while avoiding customs control.

Counterfeit:

It is an imitation of an original product

Customs declaration:

It is a deed given in all forms accepted by customs

Required information. There are several models depending on the scheme.

EX : IMput
4 into consumption, IM5temporary admission, IM7warehouse, IM8transit.

Duties and "ad valorem" taxes:

These are the rights and taxes calculated on the actual value of the goods.
 Specific rights and taxes:

Calculated based on certain specific elements such as: weight, ton, volume,
length

Customs formalities:

Set of operations to be carried out by the interested parties to satisfy

the customs administration.

Customs clearance procedures:

Set of formalities or steps that economic operators must complete.

to have free disposal of their merchandise.

Importer:

It is bringing goods from abroad into a country.

This customs officer:

Set of rights and taxes to be paid either on import or export

Settlement of rights and taxes:

It is the operation of calculating customs duties and taxes.

Settlement:

It is the action of balancing an account relative to the baseline situation.

Acconier:

It is an operator who handles the goods.

Customs declarant:

It is any person who makes the declaration of the goods in the name of the
person to whom this declaration is made.
 Chapter II: Customs Declaration

I. Definition of concepts

Customs clearance:

This involves assigning a customs regime to a good.

warehouse transit consumption). Customs clearance, which is a set of formalities
customs required to make the goods available for consumption or to export.

The customs office is an administrative unit open for the accomplishment

of a customs formality.

Customs clearance at import:

It is the act of a carrier to deliver the goods directly to the

the nearest customs office by following the legal route through the deposit of the
manifest.

Customs procedures for export:

It involves the exporter making the goods available to the service.

for the stuffing. Customs proceeds to the inspection which certifies the sincerity of the stuffings and the
markings then issues the boarding authorization.

The green canal:

It is a fast customs clearance corridor for containerized goods and having

subject to an inspection before boarding and provided with a SGS security seal, are
exclus of the green channel:

Bulk goods
The goods that have been grouped
Goods that have not been inspected before loading
The goods subject to a joint SGS-Customs inspection

II. The mandatory nature of the declaration

Duties and taxes and other measures are applied based on the items contained.
in the declaration. Thus, all imported/exported goods must be subject to
of a customs declaration whose model depends on the customs regime. Thus,
for goods intended for consumption, we will request the IM model4.
The exemption from duties and taxes does not exempt from this obligation.

However, the declaration is not required in the following cases:

. Goods without commercial characteristics carried by travelers

. Personal goods imported/exported by individuals

The interest of the declaration is justified by:

. The information contained in the declaration: is used for the development of

foreign trade statistics (trade balance)
. Thanks to this information, we apply the prohibition measures.
. The assessment of the rights and taxes applied

III. Who is authorized to customs clear

In accordance with the customs code, the following legal or natural persons
are admitted to declare customs either on their own behalf or on behalf of third parties:

The authorized customs brokers

Public administrations
Diplomatic missions and international organizations
The owners of imported vehicles

IV. The documents that accompany the declaration

To make a declaration, one must attach the following documents to the declaration:

1hecase: declaration of goods intended for consumption whose FOB value >
2,000,000 FCFA

The commercial invoice

The freight note
The bill of lading
The packing list
The import declaration (summary declaration)
The AVI (if the registration took place in the country of export)
Certificates (insurance, origin, health, veterinary, fumigation, ionization, visa
health transit
2thcase: declaration of goods subject to the AVI with a FOB value < 2,000,000
CFA franc

All the same documents are required except the AVI.

3thcase: imported used vehicles

The original registration certificate or certificate of conformity

The bill of lading
The import declaration
The specification certificate
- The Argus code (French journal that provides the prices of vehicles circulating in the union
European)

The essential elements of a declaration

The origin of the merchandise

The tariff species
Customs value

The origin of the merchandise

i. Definition

The origin of the goods is the place where the goods were transformed, cultivated,
developed, or captured or extracted.

In case the goods have undergone a transformation in several countries, the product
originates from the country where the goods underwent a substantial transformation
economically justified and conducted by a company with sufficient means.
From a customs perspective and in the context of products manufactured in the CEMAC zone, everything
products manufactured in the CEMAC zone circulate freely in other countries with exemption from
customs and taxes due to their membership in the same community territory.

ii. Interest of origin

The interest in origin can be justified on several levels:

The origin of the merchandise allows for the development of foreign trade statistics.
Allows the application of foreign trade control measures
Also allows for the application of preferential measures within the framework of agreements
signed between countries.
iii. Justification of origin

The origin of the goods is justified by the certificate of origin issued by the chamber.
of commerce or by the consular services of the embassy, or even by labeling on
the packaging that is mandatory in import and export operations.

II. The tariff species

The tariff item is the designation assigned to the goods upon entry of
Customs territory depending on the nature and characteristics of the goods. It
is represented by a 12-digit classification (tariff position) and a definition
literal. In case of difficulty in determining the tariff category, one must make a
binding request for information with the Customs Office. This information
engage the customs administration. This request must be renewed every 06 years and
One must always report that one benefits from a RTC (tariff information)
binding

a) The interest of the tariff species

He justifies himself because:

It allows for the development of foreign trade statistics. Through this

information contained in the declaration, imports were evaluated
mackerel in Cameroon in 2014 amounting to 100,000,000,000 FCFA
Allows the application of external trade control measures
Allows the application of prohibition measures
Allows the application of customs duty rates

III. The customs value

It is the value of the goods at the entry or exit of the customs territory.
national. It is on the customs value that customs duties and taxes are calculated.

Interest of customs value

Allows calculating the customs duty to be paid. The customs value is determined at
import and export

Export customs value

It depends on the mode of transport:

 In maritime transport:

She is determined at the national territory exit point starting from the border.
maritime which is the port of the customs value is the FOB value

In air transportation:

The point of exit is the airport. The customs value is the FCA airport value.

In land transport:

The point of exit is the land border. The customs value is the DAF value.

2.Customs value at import

The customs value at importation is appropriate to the place of introduction.

national territory and depending on the mode of transport.

In maritime transport, the customs value is the CIF or CIP value. In transport
Air is the CIP value in land transport; it is the CIP value.

The determination method according to the WTO

The method of identical goods:

It is applied when the transactional method cannot be applied, we say

of two things that are identical if they are similar in every respect, presenting the 03
following traits:

My physical characteristics
Have the same quality
To have the same reputation
The method of similar goods

This method is only used when all the previous methods are
unapplicable. A similar good is one that is not alike but allowing
to perform the same interchangeable functions

Here, the customs administration relies on the value of the goods provided by
the importer or, failing that, on the value provided by another supplier.

Note: The customs concept at import relies much more on the notion of value.
transactional which is the amount of the supplier's invoice from which we will subtract or
add certain elements.
A supplier sends a FOB invoice, and we add CIF + freight to get the value in
customs.

When there are difficulties in determining the customs value, the WTO
retain the successive methods of customs value assessment. They are stated
in the order in which they are applicable, in case of non-operability of the method
previous

Specific case of goods transported by air:

To take into account the high costs of freight and insurance, these cannot be included
fees only up to 50% of the purchase price of the merchandise

The deductive method

It will also apply when the previous methods cannot.

To apply for it to apply, there would need to be a sale of the imported goods.
similar and identical. The sale must

Customs value = selling price - charge - margin

The calculated method

For this method, we proceed to reconstruct the cost of the merchandise (cost
of production plus all other expenses) in short analysis of the analytical accounting

The method of last resort

This method will be determined by reasonable means compatible with the

principles of the WTO. Therefore, it is necessary to seek available information in the countries
of exports, conduct the surveys. This is how a device acquired for 25,000,000 FCFA
There is no information, but during the investigations, the house is found to be modified to 35,000,000.
FCFA and the cost of the modification is 3,000,000 FCFA of the customs value here will be:

32,000,000–3,000,000 = 29,000,000 instead of 25,000,000 FCFA

The particular methods

The rented goods:

For leased goods, the customs value will be the sum of the rents.
to be paid during the rental period

Returned goods:

This concerns imported goods in a 1ertime and acquired rights of

customs. Or alternatively, goods of national origins that are exported for
repair. The customs value will therefore be equal to the repair costs + costs of
limited reimportation to 25% of repair costs

The minimum taxable value:

We have therefore 03 notions: the market value which is the value determined by the
customs. The minimum taxable value is the threshold below which one cannot go. The price of
Reference is an average price that indicates the trend.
 Chapter III: Customs debt

The term customs duty refers to all the rights and taxes to be paid on
the customs administration, for imports or exports. It is manifested by the operation of
materialization of the liquidation (payment of rights and taxes). Thus, the rights are distinguished.
and export taxes and import duties and taxes.

Section I: export rights and taxes

To encourage exports that generate foreign currency revenue, customs tariffs

symbolically provides for the following rights and taxes:

1. The exit rights:

They are charged for products that come out of Cameroon, the rate is 2% of the
FOB value in maritime, 2% FCA in air, 2% DAF in land.

However, these rights and taxes do not apply to industrial products.

manufactured in Cameroon, locally sourced products that have undergone delivery or have
undergo a transformation or being conditioned in Cameroon, under the export of
raw products and foraging.

To benefit from this suspension, the exporter must apply.

Note: goods in transit do not pay exit duties.

2. The export surtax

A surcharge of 17.5% has been established, calculated on the FOB value of the timber and
exported citrus fruits.

3. The SGS tax

As part of the PVE (export verification program), SGS is responsible

to control certain products such as wood, cocoa, coffee, medicinal plants, the
rubber.. for this a SGS tax of 0.95% of the FOB value is established for the
the following products, cocoa, coffee, banana, logs, cotton..
 4. The computer fee

It is established to develop the customs computer system, it is collected.

for goods processed under SYDONIA. Its rate is 0.4% or 0.5% to be verified from the
FOB value

5.The fee of the ONCC

For the export of cocoa and coffee, a fee of 3000 FCFA/tonne is charged for the benefit of
the ONCC

6. Contributions to cocoa and coffee organizations

Its rate is 325 FCFA/ton.

In addition to these taxes, various fees for services rendered must be added such as

Handling fees
The packaging royalty fees
The GUCE fee...

Note: all these rights and taxes, their rates are set by the MINFI in agreement with the unions.

Section II: import rights and taxes

Upon importation, one is required to pay:

Budgetary rights and taxes

Off-budget rights and taxes
Parafiscal taxes

I. Budgetary rights and taxes

We distinguish between DD, the rights of sitting, VAT, and the withholding tax.

The DD for import at the TEC

It is a tax that affects imported products outside the CEMAC zone, except for
exempt goods. Its rate is based on the category to which the goods belong.
belongs, we will have:
Category 1: rate 5%

Here we find the goods of 1henecessity and social character goods (rice,
salt, frozen fish, ...

Category 2: rate 10%

This calculation includes industrial equipment, computers, products

chemicals, industrial machines, trucks over 20 tons....

Category 3: rate 20%

It includes intermediate and various goods that could not be classified under 1.he
and to the 2thcategory: fabrics, certain drinks,....

Category 4: rate 30%

These are everyday consumer goods, perfumes, cars, tobacco, stones.

precious...

TEC = taxable value X rate

Note: for goods imported by air, given the transportation cost

air, the fees for sitting and transport are estimated at 50% of the shares of goods

The rights of assise

It is an indirect tax that applies to certain goods that have a specific nature.
prestigious. Juice, soft drinks, and water are subject to excise duties.
imported minerals, brandy, fermented drinks, whisky, rum, cigars, cigarettes
tobacco,... Its rate is 25% and is calculated as follows:

Plate = (VI + DD)

D.A = (VI +DD) x rate

Certain goods are subject to reduced duty rates.

The VAT

It affects all imported products (including CEMAC), its rate in Cameroon is

of 19.25% broken down as follows:

Principal: 17.25%
19.25%
CAC (10% X 17.25%) : 1.75%

(VI + DD + DA) X rate

... on the income of individuals and the tax on..., its rate is 1% for
the owners of taxpayer cards and 5% for those who do not own one.
taxpayer card.

II. Non-budgetary rights and taxes

These are those collected at import but that do not enter into the revenues of
the state.

The TCI (community integration tax) has been in effect since July 2000, it
applies to goods imported from outside CEMAC and put into consumption
in Cameroon. It is established within the framework of sub-regional integration for the
financing of sub-regional structuring projects, its rate is 1% of the VI.
The OHADA levy: it was established as part of the harmonization of rights.
of business. It applies to imports from countries outside of CEMAC, its
the rate is 0.05%.
The computer fee: its rate is 0.4% or 0.5%. It is calculated on the value
CIF

III. Parafiscal taxes

Identical to the export

Calculation of rights and taxes in the following scenarios:

Case 1: Mr. X decides to import a passenger vehicle for 2 years whose value is
3,000,000

hypothesis regarding change of residence

H2: case other than change of residence

Case 2: importation of poultry from France, namely 20,000 chickens weighing 3T, the value
The CIF of this import is 5,000,000 F. Determine the duties and taxes to be paid.

Case 3: Importation of mackerel from Senegal to Cameroon amounting to 2,500 cartons.

of a CIF value of 14,000,000 F. Determine the duties and taxes knowing that the taxpayer
does not have his card.

Case 4: importation of a vehicle from Belgium valued at 1,000,000 F. Determine the

rights and taxes to be paid.

Case 5: you export raw wood or logs, or 50m.3, the mercurial retained by the
Customs is 168,000 F/m3Determine the rights and taxes.
Section III: payment of the customs debt and removal under
customs

Once the rights and taxes are settled, all that remains for the economic operator
(importer, exporter) to settle the duties and taxes owed to customs first
removal of customs goods.

I. The payment of the customs duty

The principle of immediate payment of rights and taxes

In principle, the merchandise can only be picked up from customs if payment has been made.
including the duties and taxes owed. In other words, importers must not leave the port.
with their goods only if they have fully and immediately paid the duties and taxes.

However, this principle is an obstacle to the competitiveness of businesses.

Cameroonians. For this, exceptions have been provided.

B. Derogations to the principle of immediate payment of duties and

taxes

In view of the economic missions of customs, which creates a favorable framework for
the flourishing and development of businesses, the customs code in its
Article 139 and 141 provide opportunities for economic operators who are experiencing
cash flow difficulties of removing their goods without immediate payment for
rights and taxes: 03 possibilities are offered to them, namely:

The removal credit

The credit of law
The moratorium

1.The removal credit:

It is a facility granted to economic operators (debtors) who are experiencing

cash flow difficulties, to proceed with the removal of goods against a
guaranteed submission to pay duties and taxes within a period of 15 days of said duties
and taxes (Article 141)
 2. The credit of rights and taxes:

It is another possibility granted to operators to take possession of their

goods without immediate payment of duties and taxes. To benefit from this facility,
debtors must present secured obligations by which they commit to
to pay the duties and taxes within 30 days (Article 137)

3. The moratorium:

It allows for the spreading of payment of rights and taxes within the framework of a fiscal year.
budgetary. To benefit from this possibility, the taxpayer must make a commitment
guaranteed in which he commits to pay the duties and taxes.

II. The methods of removal of goods

There are 03 customs removal methods, namely:

The normal abduction

Direct abduction
The lifting under a hoist

The normal abduction

This means that we remove the customs goods when we have regularly
completed the customs formalities and that we have paid the due duties and taxes to obtain the
Boe (good to remove). In other words, it is the normal customs clearance procedure of a
imported goods.

The direct abduction

It is the simplified procedure that allows the importer to request from the
customs inspection upon arrival of goods against a temporary declaration which
directly allows to remove the goods. This procedure is mainly used for the
perishable goods and for the importer of hazardous products or another
constellation.
 3. The lifting under hoist:

It is also a simplified procedure that allows for inspection of the

goods upon arrival against a provisional declaration and that the goods are
directly loaded.......modes fall under the simplified procedures of the declarant.

III. Simplified customs clearance procedures:

Some economic operators are not in a position to wait for all the
formalities are met, for obvious reasons they therefore have the following for this purpose:

Home customs clearance

The green canal:
The double circuit

1. Home customs clearance:

A simplified customs clearance procedure, known as procedure, has been established at the PAD.
home customs clearance. It allows companies to remove their goods as soon as
their arrival without any control and to call a customs inspector to proceed with
the opening of the package and proceed with the technical inspection.

Only the following can benefit from this procedure:

Industrial companies: for this, a request must be established in order to obtain

An authorization from the director of customs.
These companies must demonstrate a significant and regular flow of transactions with
the foreigner concerning the mp, equipment goods and their accessories
This company must provide proof of solvency recognized by customs.
This industrial company must demonstrate good moral standards, for example, not being listed.
in the fraud file.

Cannot benefit from this procedure:

Goods in transit
Uninspected goods before boarding
-Commercial enterprises
Individuals

These customs clearance formalities are carried out by approved agents.

in customs. The seller must ensure the transportation, accommodation, and nutrition of the agents.
in charge of the physical inspection of goods at home.
 2. The green canal:

It is a customs clearance corridor for goods subject to a full TC.

having undergone an inspection before boarding.

To benefit from this scheme, certain conditions must be met, namely:

Goods must be inspected before loading and equipped

of a security seal.
The TC must be full and belong to one person only.

Goods in bulk and goods that have been excluded from the green channel.
the purpose of grouping, the goods having not been subject to an inspection beforehand
boarding and the goods that were subject to a joint inspection (SGS, customs)

3. The double circuit:

It is a simplified customs clearance procedure that is operational in the

international airports.....benefit travelers and their luggage. So we have:

The green circuit for travelers without luggage or with luggage without character
commercial
The red circuit for travelers with suspicious luggage.
Chapter V: Customs Regimes

It is the legal status granted to the goods upon entering or leaving the territory.
national. It depends on the use that will be made of the goods subject to importation or
of exportation. The customs code of CEMAC therefore provides for 03 categories of regime
customs officers to know:

Economic systems
Suspensive regimes
The final regimes

Section I: Definitive regimes

Permanent regimes are understood as the regimes that allow for importation and
the definitive exportation of goods from the national customs territory.

In other words, for exports it is the regime that allows the importation of
goods and import allows the definitive export of goods that will not
never come back to the national territory.

We therefore distinguish:

The definitive export regime

The definitive regime for importation

The definitive import regime

There is a definitive customs regime for imports called: ............... . it is a

definitive regime that allows the permanent importation of goods into the territory
national customs and intended for consumption on the local market upon importation
one must make a declaration using the IM form4.

From a customs perspective, these goods must be subject to payment of the

duties and taxes payable in cash unless one benefits from the removal credit, from the credit of
law or of the moratorium.

The settlement of this regime is done:

Either by the payment of the due rights and taxes

Either by changing the customs regime
 II. The definitive export regime

There is only one customs regime for export called the export regime.
simple export or definitive export regime. It is a regime that allows for export
definitive of a product that will never again enter the national territory. During
their exportation must be subject to the payment of duties and taxes due in cash except
if one benefits from the removal credit, the tax credit, or the moratorium.

The settlement of this regime is done either by:

Payment of fees and taxes

Change of customs regime

Section II: Suspensive regimes

These are the customs regimes that allow the importation of goods into the
national territory in partial or total suspension of rights and taxes. We distinguish 03
suspensive regimes.

The AT regimes are regimes that allow the importation of goods

on temporary admission into the customs territory under partial or total suspension of
rights and taxes under the IM model5These goods must stay for a period.
At the end of this period, these goods must be re-exported.
Two types of occupational accident regimes can be distinguished, namely:

The normal AT regime

The special AT regime

1. The normal AT regime

This is a regime that can benefit goods and merchandise upon import.
in the following cases:

The cases of importation of goods and vehicles belonging to the organizations

international, embassies and their staff

Note: if these goods were to be sold to nationals, they would have to pay the
rights and taxes suspended proportionally to their accounting value.

Import of machines for trial industries

Importation of goods or equipment for approval
Importation of empty packaging intended to be re-exported full
 Importation of full packaging that will be re-exported empty

When importing these packages, duties and taxes are suspended (Article
166 of the Customs Code

Importation of samples in the context of participation in an event

commercial in Cameroon. These samples enter the customs territory in
suspension of rights and taxes. If at the end of this commercial event the
samples are not....

To benefit from this regime, the importer must subscribe to a guaranteed commitment.
by which he undertakes to re-export the goods within one year or, failing that, to pay
normal duties and taxes due (Article 167 of the Customs Code)

2. The special AT regime (model IM5)

It is granted to vehicles that are imported by foreign companies that

come to execute the work in Cameroon. These machines enter Cameroon suspended
partial rights and taxes. Upon re-exporting these machines, they are required to pay
the rights and taxes proportionally and if these vehicles do not return to their country, they
will be required.

To benefit from this scheme, a guaranteed surety is required by which

the importer agrees:

To pay the duties and taxes proportional to the depreciation value of the equipment.
To re-export the machine at the end of the work
To pay the duties and taxes normally due if this device were to be placed under the
consumption regime.

III. The warehouse regime (IM7) :

It is a regime that allows for the storage of goods suspended from duties and
taxes in a store or warehouse that is under the supervision of customs agents (Article
176).

Are excluded from this scheme:

Foreign products that violate fraud repression laws.

Counterfeit products
Foreign products that may lead to the false belief that they were manufactured in a
member state or in a country with which Cameroon has signed agreements of
customs cooperation (Article 178)
 1. Interest of this system:

It allows for stock regulation through customs clearance as needed.

It helps to reduce cash flow tensions.

2. Types of warehouses

We distinguish 03 types of warehouses, namely: the public warehouse, the private warehouse and
the special warehouse.

a. The public warehouse:

It is open according to the following order of priority: to the municipality, the PAD (structure of
management) or the chamber of commerce (Article 180). It allows for the storage of goods
belonging to economic operators under the supervision of customs officers.

Goods stored in the warehouse can remain for a duration of 03

After this deadline, if the merchandise is not picked up or exported, it may be
sold at public auction and the proceeds of this sale are distributed in the following manner
next

Duties and taxes are collected as a priority

Then we subtract the storage fees and other charges.
If there is a remainder, it is paid back to the public treasury.

If this leftover is not claimed by the owner within a period of 2 years, it is

definitely buried (Article 186).

The goods in public storage are guarded by customs agents. All the
issues are closed and 02 keys one of which is held by customs officers and the other by
the dealer (the owner of the warehouse)

b. The special warehouse:

It is open for products or goods whose presence in the warehouse

public can alter the quality of others. Or for goods whose
consumption requires special installations (Article 187).

According to Article 188, the warehouse operators must undertake a bonded commitment to
re-export the goods or pay the applicable duties and taxes at the time
where they will be put into consumption within a period of 2 years.
 According to Article 189, goods may only stay in the special warehouse for
for a period of 2 years beyond 2 years they will be sold at auction in the
memes conditions that the public warehouse.

c. The private warehouse:

It is open:

To local authorities or individuals and legal entities engaged in the profession of storing
the goods on behalf of third parties. This is what we will call the private warehouse
banal.
To industrial or commercial enterprises for their exclusive use in view
to store the goods they resell at the exit of the warehouse. This is what
it is called private particular warehouse or fictitious warehouse.

The duration of stay in a private warehouse is 2 years (Article 192), at the end of this
the goods are sold under the same conditions as those of the public warehouse
(Article 191).

According to Article 193, the stores designated as private warehouses must contain only
the goods placed under this regime. It is forbidden to change store for the
goods placed under the regime of private storage.

The packages must be organized in such a way as to allow for their identification and their
counting.

The warehouse keepers must maintain a special register in order to show the
stocks and the movement of goods in private warehouses.

IV. Transit regimes:

Transit consists in the ability to transport goods under customs, either to

destination shall be from a designated point in the customs territory (Article 186). Are
excluding transit the counterfeits, goods likely to mislead into believing that they have been
manufactured in a member state or a country with which Cameroon has signed agreements
customs officers.

To benefit from this scheme, one must provide a guaranteed commitment by which
we commit to removing the goods in transit from the customs territory or failing that
to settle rights and taxes.

The types of transit regimes:

There are 03 types of transit regimes, namely:

 Ordinary transit
Simplified transit
International transit

1. The ordinary transit

It is the type of transit most used by goods coming from or to

destination abroad and which passes through Cameroonian road infrastructures.

2. The simplified transit

It is the transit that allows the customs office head to admit the deposit of a
summary declaration guaranteed taking back:

The quantity and species of the package as well as their brand and the number
The total gross weight
The designation and prices listed on the commercial documents as
provisional value
Identification of the type of means used (registration of the truck or container)
The itinerary and the destination customs office.
The goods that are not ........within a period of 3 months and placed in storage, it
is registered in the deposit regime code and is sold at auction.
Goods valued at 200,000 F that are not picked up within a specified period
items that have been abandoned for 03 months are considered abandoned and customs can sell them to
public auctions or donate to hospitals or charitable institutions
(Article 273)

The proceeds from the auction are allocated in order of priority:

At the settlement of fees and other expenses of any nature incurred by customs.
On the collection of rights and taxes applicable to goods.
When the sale proceeds are insufficient, all payments will be made.
other costs that may burden the goods, particularly storage fees.
The remainder is paid into the treasury if it is not claimed within a period of 2 years.
definitely acquired for the service of the state.
However, if it is less than 80,000 F, the remainder is taken immediately from the budget funds.
of the state.

The franchise admission system

The duty and tax-free importation according to Article 276
 3. International transit

It is reserved for certain privileged authorized carriers who may be admitted to

subscribe with respect to customs regarding the movement titles used for the
different modes of transport used. The beneficiary companies of this transit must
make available to the customs administration warehouses where goods are
will be received while waiting for their customs regime to be assigned to them as well as the
installations and the equipment necessary for their customs clearance. The declaration form is
IM8.

The customs deposit

Are constituted as a customs depot:

Goods that were not declared in detail at import within the deadlines
legal.
Goods that remain for another reason
-The goods in .....

Their deterioration, alteration, or loss during their stay in storage cannot

give rise to the DI regardless of the reasons (Article 271).

Customs officers cannot proceed to open the goods in storage.

the customs and can only verify the contents of the packages in the presence of the
owner or of the recipient (Article 272)

.................... cannot be authorized in favor of:

Gifts given to the head of state

Materials and products provided free of charge to member states by the states
foreigners or international organizations.
Shipments intended for embassies, diplomatic and consular services and to
foreign members of certain international organizations.
Shipments intended for the Red Cross and solidarity works of a charitable nature.
international
Exceptional shipments lacking any commercial character.

Exports may be exempt from exit duties and taxes:

The goods exported by the red cross and solidarity works

Exceptional shipments devoid of any commercial character.
Section III: Economic Regimes

What is an economic regime?

The economic regime, also called the transformation regime, refers to regimes
which allow the importation of goods with total exemption from duties and taxes
importation: indeed, this type of regime allows an industrialist to bring in to
Cameroon, the MPs in quantity are intended to be used for the production of finished products. .................If
the industrialist wants to sell all these products on site, in this case he is required to pay to the
prior customs duties and taxes related thereto.

Conversely, economic regimes allow industrialists to export raw materials.

which will have to undergo a transformation abroad and the finished product must be subject to a
recomposition, in this case the MPs are exempt from duties and taxes. However it
is required to pay the duties and taxes on the value added obtained on these raw materials.

There are 03 types of transformation regimes, namely:

The active improvement scheme also known as the admission scheme

temporary in view of the transformation
The passive improvement regime also called the export regime
temporary in view of the transformation
The drawback system

1. The active enhancement regime:

It is a regime that allows receiving in a customs territory under suspension of

import duties and taxes on certain goods intended for processing,
a delivery or repair and to be subsequently exported (Article 702)

Goods admitted for active processing benefit from the

total suspension of import duties and taxes. However, the products including the
waste resulting from the processing of goods admitted for
active refinement that are not exported in a way that removes all their value
commercial transactions may be subject to the payment of duties and taxes.

a) The placement of goods in active improvement:

The obtaining of the regime is subject to the approval of the customs director.
indicate the conditions under which the operations will be carried out. When a
Merchandise is admitted to active enhancement; it must undergo a transformation.
 The customs administration sets the deadline for perfection in each case.
active. This deadline can be extended based on the data. In any case, the products
compensators (these are the finished products resulting from the transformation of the accepted raw materials under the

active improvement regime) must be reexported, failing which they will not be reexported
Suspended rights and taxes will be due.

b) The settling of active perfection:

May be obtained in the following cases:

For the export of compensatory products to one or more locations, in this

the duties and taxes that were suspended during the import of these goods remain
suspended.
For the placement of imported goods or compensatory companies
under another customs regime (goods for consumption, warehouse or
transit). In this case, the rights and taxes that were suspended during the
Active improvements are immediately due.
It can be obtained for goods whose loss results from their nature and
that this loss is duly established. In this case, the rights and taxes remain
suspended.

2. The regime of passive improvement

It is the regime that allows for the temporary export of goods that
are found in free circulation within the national customs territory in order to subject them to
the foreigner a transformation, or a repair and then to re-import them in
partial or total exemption from duties and taxes.

The obtaining of the passive improvement regime is subject to an operation of

customs director, the customs administration sets the deadline for each case
passive improvement which can be extended for reasons deemed valid.

Compensatory products can be imported in one or more shipments. The

temporarily exported for passive improvement, if they are returned in condition
may benefit from an exemption from duties and taxes.

The settlement
It can be obtained either:

By the re-exportation of products exported temporarily for the

passive improvement
Under the change of customs regime (final product)
 When re-importing, one is required to pay duties and taxes on the value added.
that obtained the MPs abroad.............. or these MPs are exported, have been transformed or
repaired free of charge abroad they can benefit from a total exemption of
rights and taxes.

3. The drawback regime

The draw-back regime refers to the customs regime that allows during
the export or import of goods to obtain a full refund or
partial rights and taxes on imports that have affected either these goods or the
products contained in the exported goods.

The drawback is the amount of duties and taxes on imports refunded to

the application of the drawback system.

Goods may only remain in the territory within the time limits set by
the customs administration. These deadlines can be extended based on the reasons
assessed as valid.

The draw-back is paid as soon as possible after the elements of the request have been
They have been verified. It can also be paid when clearing customs storage.
merchandise or upon their entry into a free zone provided that they
are intended to be exported later.

4. The customs transformation regime

Customs transformation refers to goods for consumption in

application of which imported goods may undergo before being put to
consumption a transformation. This is the case of the regime that benefits the factories
of packaging......... that pay an amount of duties and taxes lower than that which they
they should have paid if they were importing already assembled machines.

This amounts to heavily taxing more elaborated or finished goods than those
semi-finished products. This is how manufacturers tend to set up factories for
assembly of consumer products.

For these products to be put on the market, this requires permission from
the customs, i.e., the payment of duties and taxes.
Conclusion :

The regimes allow for the importation of goods exempt from duties.
and taxes. After processing, the products are made available for consumption in exchange for payment of
rights and taxes attached to them.

5. The return regime:

Allows public works companies to go out to carry out the work at

the foreigner with equipment that returns after use abroad exempt from customs duties,
VAT and other taxes. The refund can be anticipated from the start.