Cameroon import and export guide

• Customs authority: the General Directorate of Customs (Direction Générale des Douanes), Ministry of Finance.
• Single window: GUCE, the electronic single window for foreign trade, linking customs, banks, the Treasury, inspection companies and port authorities.
• Inspection: pre-shipment inspection is mandatory for imports. SGS Cameroun is named for it.
• Tariff: the CEMAC Common External Tariff, in four bands: 5%, 10%, 20% and 30%.
• VAT: 19.25% (17.5% plus a 10% council surcharge on the VAT).
• Main ports: Douala and Kribi.
• Trade agreements: CEMAC, ECCAS, AfCFTA, the EU interim Economic Partnership Agreement and a UK agreement.

1. Cargo tracking note. Get an Electronic Cargo Tracking Note (BESC) from the Cameroon Shippers Council before the goods are loaded. It is required for cargo entering or leaving Cameroonian ports, except transshipment and transit cargo. If it is obtained within five days of the vessel leaving, a late fee of up to 50% of the BESC cost applies.
2. Pre-shipment inspection. Imports are inspected in the exporting country before they ship. SGS Cameroun is the company named for this.
3. Valuation report. A Report on Valuation and Classification (RVC) from SGS is required for goods worth XAF 2,000,000 (about US$3,300) or more.
4. Customs declaration. An Import Declaration is required for shipments with an FOB value of XAF 1,000,000 (about US$1,650) or more. It is filed through GUCE. Some products also need permits or technical approvals.
5. Scanning and release. Post-shipment scanning is handled by TransAtlantic DSA in Yaoundé. Duty and taxes are paid and the goods are released.

Goods are classified under the Harmonized System and valued on the transaction value, in line with WTO rules. GUCE aims to cut import clearance to seven days, but the US Commercial Service reports that implementation has been uneven.

Transit. Goods bound for Chad, the Central African Republic and the Republic of Congo are kept in bonded warehouses. Customs holds a guarantee equal to the assessed taxes until re-export is confirmed.

• Customs duty. The CEMAC Common External Tariff applies in four bands: 5% for essential goods, 10% for raw materials and industrial equipment, 20% for intermediate goods and 30% for consumer goods.
• VAT. The effective rate is 19.25%.
• Excise duty. From 5% to 50% on alcohol, tobacco and luxury products.
• African Integration Contribution. 0.2% on imports from countries outside the African Union.
• ECCAS preference. Goods from ECCAS member states can enter at zero customs duty.
• Environmental tax. Applies to imported and local products such as cement, iron, tiles and plastics.
• Late payment. Interest of 1.5% per month, up to 50%, on duties and taxes unpaid 30 days after the detailed declaration is computed.

Rice, previously under a duty suspension, is now subject to the 5% tariff. Rates for some types of cement were raised in the latest Finance Law.

An exporter needs registration with the Ministry of Trade and a taxpayer card, plus authorisations for regulated goods.

Documents usually needed

• Purchase orders and invoices.
• Certificates of origin.
• An SGS declaration for cocoa, timber and medicinal plants.
• A stuffing certificate for containerised shipments.
• Sanitary and phytosanitary certificates for some shipments.
• The Electronic Cargo Tracking Note (BESC) for cargo leaving through Cameroonian ports.

Exports are zero-rated for VAT. A computer fee of 0.45% applies per export declaration, capped at XAF 15,000.

Prohibited imports: counterfeit goods, narcotics, toxic waste, and vehicles over 15 years old. Used clothing and some second-hand electronics face bans or limits.

Restricted imports (a permit is needed): weapons, pharmaceuticals, alcohol, tobacco and chemicals.

The relevant bodies include the Ministry of Public Health, the standards agency ANOR and Customs. The US Commercial Service page covers imports only, so check export restrictions separately.

• Douala: the principal container gateway.
• Kribi: a deep-water port.

The land borders are with Nigeria, Chad, the Central African Republic, the Republic of Congo, Gabon and Equatorial Guinea.

• CEMAC and ECCAS: Cameroon applies the CEMAC tariff and gives zero duty to goods from ECCAS member states.
• AfCFTA: Cameroon ratified the agreement in 2020.
• EU interim Economic Partnership Agreement: signed in 2009 and in force since 2014. Cameroon has duty-free, quota-free access to the EU and is gradually removing duties on European goods.
• United Kingdom: an Economic Partnership Agreement signed in 2021 mirrors the EU agreement.
• United States: a bilateral investment treaty has been in force since 1989.

• Delays at the port. Pre-shipment inspection, the valuation report and scanning add steps. Plan for them and agree in the contract who pays storage and demurrage.
• Late BESC. Obtaining the cargo tracking note late brings a penalty, so book it before loading.
• Valuation disputes. Customs can challenge a declared value. Keep invoice, contract and payment records consistent. Disputes follow an administrative appeal within two weeks of the decision, then an appeal committee, then a court.
• Fake documents. Forged certificates and shipping papers are common in Central African trade. Verify a certificate with the issuing body and check the company before you pay.