Customs Export and Import Taxes in Cameroon

Customs Regulations

Cameroon's customs regulations are designed to facilitate import and export trade while protecting domestic industries. The main aspects of these regulations include:

Tariff Policy: Cameroon employs a complex tariff system that encompasses import tariffs, export tariffs, transit tariffs, and surcharges.
Import tariff rates vary based on the commodity category and country/region of origin, typically ranging from 5% to 30%.
Export tariffs are primarily levied on raw materials like logs and minerals, with rates generally between 5% and 10%.
Cameroon also imposes surcharges on certain imported goods, such as consumption tax and value-added tax (VAT).
Non-Tariff Barriers: Cameroon utilizes various non-tariff barriers, such as technical standards, sanitary inspections, and phytosanitary controls, to safeguard domestic industries and consumer health.
Import licensing requirements are applied to specific commodities to regulate import volumes.

Trade Promotion Policies: The Cameroonian government provides support to exporting enterprises through tax incentives, credit support, and market information services.
Cameroon actively participates in regional and international trade cooperation initiatives, including the Central African Economic and Monetary Community (CEMAC) and the Economic Community of West African States (ECOWAS).

Import Taxes

Cameroon's primary import taxes and their corresponding rates are as follows:

Community Tax (CET)

Within the framework of CEMAC's common external tariff, imported goods are declared and taxed under four categories based on import duties, with rates ranging from 5% to 30%. The tax base is the declared customs value of the goods.
Category 1: Essential Goods (medicines, agricultural inputs, books, etc.): 5% tax rate. Certain goods may be exempt from VAT.
Category 2: Raw Materials and Industrial Equipment (chemicals, industrial machinery, vehicles over 20 tons, computers, etc.): 10% tax rate. Certain goods may be exempt from VAT.
Category 3: Intermediate Products (textiles, industrial machinery parts, fish, etc.): 20% tax rate and VAT.
Category 4: Everyday Consumer Goods (perfumes, cars, clothing, etc.): 30% tax rate and 25% consumption tax.

Generalized Preferential Tariff (GPT)

The GPT applies to products manufactured in one CEMAC member state but consumed in another member state. The tax rate is 20% of the corresponding common external tariff for the respective products.

Value-Added Tax (VAT)

The standard VAT rate is 17.5%. The tax base is the customs value of the goods plus import duties and consumption tax.

Import Consumption Tax

This tax targets specific imported consumer goods, such as motorcycles, cars, cigarettes, cosmetics, and luxury items (jewelry, gemstones). The tax rate ranges from 5% to 50%, with the tax base being the customs value of the goods plus import duties.

Export Tax

Export tax rates are adjusted annually through the fiscal law. According to the 2020 fiscal law, the export tax rate for goods without special provisions is 2%. The rate is 0% for bananas, manufactured products, etc., 10% for diamonds, gold, palm oil, etc., and 35% for raw wood products.
Additionally, Information Services Tax (also known as Computer Tax, Redevance informatique) and Municipal Tax (MUN) are levied. Depending on the imported goods, plant health inspection tax, animal health inspection tax, and consumption tax may also apply.