Cameroon Country Commercial Guide
Learn about the market conditions, opportunities, regulations, and business conditions in cameroon, prepared by at U.S. Embassies worldwide by Commerce Department, State Department and other U.S. agencies’ professionals
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Customs Regulations
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Cameroon’s customs framework operates under the regional standards of CEMAC, which coordinates trade policy across member states. The country applies the CEMAC Common External Tariff (CET), categorizing goods into four tariff bands: essential goods at 5 percent, raw materials and industrial equipment at 10 percent, intermediate goods at 20 percent, and consumer goods at 30 percent. In addition to these duties, several taxes and charges apply.  

A Value-Added Tax (VAT) of 17.5 percent is levied on most goods, while specific items such as alcohol, tobacco, and luxury products are subject to excise duties ranging from 5 percent to 50 percent.  Cameroon also imposes a 0.2 percent African Integration Contribution (AIC) on imports from non-African Union countries and a municipal surcharge of 10 percent on the VAT, effectively raising the VAT to 19.25 percent.

Import procedures require securing an Import Declaration (DI) for shipments with a Free on Board (FOB) value of at least XAF 1,000,000 (approximately $1,650). For goods valued at or above XAF 2,000,000 (about $3,300), importers must obtain a Report on Valuation and Classification (RVC) from SGS.  Some products also require specific permits or technical authorizations before clearance. Cameroon mandates Pre-Shipment Inspection (PSI) for all imports, conducted in the exporting country before goods arrive. Shippers must also obtain a Cargo Tracking Note (CTN) or Electronic Cargo Tracking Note (ECTN)—known as the Bordereau Electronique de Suivi des Cargaisons (BESC)—from the Cameroon Shippers Council in Douala before loading. This note must be attached to customs export documents. Failure to comply may result in a late fee of up to 50 percent of the original BESC cost if acquired within five days of vessel departure.

Export procedures involve a structured process, including registration with the Ministry of Trade, obtaining a taxpayer card, and updating it in the customs system. Exporters must also secure appropriate authorizations for regulated goods, finalize purchase orders and invoices, and provide certificates of origin. For certain products like cocoa, timber, and medicinal plants, exporters must submit a declaration via SGS. Exports in containers require a stuffing certificate, and some shipments demand sanitary and phytosanitary certificates.

To facilitate trade and reduce clearance times, Cameroon introduced the “Single Window for Foreign Trade Operations” (GUCE) in 2000, initially available only at the Port Authority of Douala. GUCE integrates services from banks, customs, the Treasury, SGS, port authorities, and relevant regulatory bodies such as the National Office of Cocoa and Coffee and phytosanitary services. The system aims to reduce import clearance to seven days and export processing to just two days. While implementation has been uneven, GUCE remains a central element of trade facilitation in the country.

Goods transiting to landlocked countries such as Chad, the Central African Republic, and the Republic of Congo are stored in bonded warehouses, with an import tax guarantee held by Customs.  Customs releases this guarantee—equal to the value of assessed import taxes—upon confirmed re-export of the goods. A GPS-based tracking system, jointly managed by Customs and SGS, monitors these transit shipments in real time.
Classification and valuation of goods for customs purposes follow the Harmonized System (HS) and are based on transaction value, in line with World Trade Organization (WTO) norms. An RVC from SGS is compulsory for goods valued over XAF 2,000,000.  Additionally, all cargo entering or departing Cameroonian ports—except for transshipment or in-transit cargo—must be covered by a validated Electronic Cargo Tracking Note (ECTN), issued by the Cameroon National Shippers’ Council (CNSC) or its representative.

Cameroon’s rules of origin, particularly under the EPA with the European Union, enable preferential treatment for goods that are either wholly obtained or sufficiently processed in Cameroon, based on value addition or transformation criteria.  Disputes over customs decisions can be addressed through a multi-tiered appeals system, beginning with administrative appeals within two weeks of the decision, followed by referral to an appeal committee, and ultimately to judicial review through the courts if necessary.

Cameroon’s Customs Office
•    Direction Générale des Douanes (General Directorate of Customs)
Ministry of Finance
Yaoundé, Cameroon
Website: https://www.douanes.cmminfi.gov.cm+1Trade.gov+1Aedic

Pre-Shipment Inspection (PSI) 
•    Société Générale de Surveillance (SGS) Cameroun S.A. 
1084, Bd du Général Leclerc
BP 12140 Douala Cameroon
Tel: + 237 3 342 10 28/57
Fax: + 237 3 343 09 44

Post Shipment Scanning
•    TransAtlantic DSA
Blvd de Russe, TATSA Building, suite 103
P.O. Box 10187 Yaounde
Tel.: +237 243 029 999
Email: info@transbizco.com

 

 

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Global Business Navigator Chatbot Beta

Welcome to the Global Business Navigator, an artificial intelligence (AI) Chatbot from the International Trade Administration (ITA). This tool, currently in beta version testing, is designed to provide general information on the exporting process and the resources available to assist new and experienced U.S. exporters. The Chatbot, developed using Microsoft’s Azure AI services, is trained on ITA’s export-related content and aims to quickly get users the information they need. The Chatbot is intended to make the benefits of exporting more accessible by understanding non-expert language, idiomatic expressions, and foreign languages.

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