Emergency Response:

In times of emergencies, such as public health crises, Cameroonian authorities may implement special customs procedures to facilitate trade and minimize disruptions. During the COVID-19 pandemic, the following measures were introduced to streamline customs clearance processes.

 

1. Dematerialization of Customs Procedures

 

• Electronic Submission of Documents: Copies of required documents could be submitted electronically in lieu of originals, subject to regularization if necessary.
• Acceptance of Electronically Generated Receipts: Electronically generated receipts were accepted in place of originals signed by customs officers, also subject to regularization if needed.

 

2. Streamlined Customs Procedures

 

• Modified Customs Inspection Methods: Customs inspections were modified to allow for home inspections of containerized goods outside of Douala Port 1 and dockside inspections of containers handled by the non-classified main office of Douala Port 5. This enabled SGS to assess vehicles (Communiqué N°395/MINFI/DGDD/SDLT1 du 19 mars 2020).
• Temporary Waiver of RVC Requirements: The RVC (Vehicle Circulation Certificate) requirement was temporarily waived if the related documentation could not be provided to SGS by the supplier.
• Acceptance of EUR1 Certificate Copies: Copies of EUR1 certificates were accepted for the application of preferential tariffs under the Economic Partnership Agreement (EPA) between Cameroon and the EU.

 

Agreements / Conventions Description	Ratified by Country? (Yes / No)
WCO (World Customs Organization) member	Yes 19/04/1965 https://www.wcoomd.org/en/about-us/wco-members.aspx
Annex J-5 Revised Kyoto Convention	Yes 18/11/2014
OCHA Model Agreement	Information not available
Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations)	Information not available
Regional Agreements (on emergency/disaster response, but also customs unions, regional integration)	Cameroon is member of the CEMAC & has ratified the AfCFTA

Exemption Regular Regime (Non-Emergency Response): 

 

Humanitarian goods imported by NGOs or UN Agencies can have total or partial exemption of duties and taxes, according to agreements signed with Cameroonian government.  

 

It should be noted that the exemption certificate procedure has remained the same since 2004 without any change. To obtain the waiver/exemption, the UN agency country office or NGO should:

 

• Send a ‘‘note verbale’ to the Ministry of External Relations (MINREX).  
• An original copy of the bill of lading should be attached to the request, as well as a commercial invoice or a value certificate. 
• Once the visa of the MINREX is granted, the waiver/exemption document is sent to the Customs Headquarters.  The visa of the MINREX is to attest, as per the agreement with the Government of Cameroon, that the Agency is normally exempted from all taxes for its cargo imported or exported.
• For the next stage, the waiver/exemption should be attached to shipping documents and sent to the forwarder at least ten days prior to the vessel’s arrival.  

Shipping documents should include: 

• The bill of lading and the packing list. 
• The certificate of origin
• The phytosanitary and related (non-GMO, non-radiation, etc.) certificate
• The attestation of value or a commercial invoice.

 

It should be noted that UN agencies are not exempted from taxes related to services provided, such as the computer tax or container parking fees. 

 

Finally, it should be specified that for all goods imported to Cameroon, the importer must obtain a document called “BESC” (ECTN) from the local representative/agent, and the Cameroon national shipper council (CNSC) in the country of import. The cost of the ECTN is 55 Euro per bill and by trench of 10 TEUs. The number of BESC should be mentioned on the bill of landing.  However, WFP is exempted from this procedure for its food imports only. The ECTN is also not applicable for goods in transit to Chad and the Central African Republic (CEMAC convention). 

 

Organizational Requirements to obtain Duty Free Status

United Nations Agencies

To benefit for duty free status, the UN agency should have a signed agreement with the government of Cameroon, stating the various duties & taxes that are exempted. It should be noted that the tax exemption should be requested through a note verbale, on a case-by-case basis.

Non Governmental Organizations

Non-governmental organisations should request for tax exemption if such possibility is included in their agreements with the government of Cameroon. Furthermore, worth-mentioning is that all NGO in Cameroon should be authorized to operate in the country. The procedure is as follows. Agreement with Government: To operate in Cameroon, NGOs must sign an agreement with the government. This agreement is also required to open a bank account. Application Process: Submit an application package to the Ministry of Territorial Administration and Decentralization (MINATD) with a copy to the Ministry of External Relations (MINREX). Consider submitting directly to both ministries simultaneously for faster processing. Required documents include: 4 copies of NGO statutes 4 copies of internal regulations 4 copies of receipts for declarations List of managing members CV of the NGO representative in Cameroon Activity report Activity plan for Cameroon Criminal record of NGO representative (less than 3 months old) Registration on the NGO Directory (Optional): Eligibility: After receiving authorization to work, NGOs can apply for registration in the NGO directory (after 3 years of in-country activity). Benefits: Registration allows exemption from customs duties and charges. Application Process: Submit the following documents to the provincial governor (through MINREX or directly): 3 copies of NGO statutes 3 copies of receipts for declarations CV of the president President's criminal record (less than 3 months old) Activity report for the past 3 years in Cameroon Letter of support from relevant technical ministries Action plan in Cameroon 1 copy of internal regulations List of managing members Timeline: Application review and approval by MINATD and MINREX can take time. Monitoring: A commission composed of government officials, civil society members, and potentially donors oversees NGO activities. Applications are reviewed and forwarded to MINATD within 30 days. MINATD has 75 days to make a final decision.

Exemption Certificate Application Procedure: 

 

Duties and Taxes Exemption Application Procedure

Generalities (include a list of necessary documentation)

The below documents should be attached to all requests for tax exemption: A signed note verbale to the Ministry of External Relations A signed copy of the value certificate of the goods or a commercial invoice A copy of the bill of lading A copy of the certificate of origin

Process to be followed (step by step or flowchart)

The following steps should be followed to obtain a tax-exemption certificate. A request in the form of a note verbale sent to the Ministry of External Relations, with all the documents listed above Response of the Ministry of External Relations within 2 weeks from submission/receipt of the request for tax exemption. If response is positive, the next step is the Customs Headquarters where the request should be deposited. One week or 10 days from submission, the Customs Headquarters should grant the tax exemption. The original of the tax exemption certificate should be sent to the customs office at the entry point (port of Douala or Kribi) to support the declaration for home use without taxes.

Exemption Certificate Document Requirements

 

Duties and Taxes Exemption Certificate Document Requirements (by commodity)
	Food	NFI (Shelter, WASH, Education)	Medicines	Vehicle & Spare Parts	Staff & Office Supplies	Telecoms Equipment
Invoice	Yes, 1 copy	Yes, 1 copy	Yes, 1 copy	Yes, 1 copy	Yes, 1 copy	Yes, 1 copy
AWB/BL/Other Transport Documents	Yes, 1 copy	Yes, 1 copy	Yes, 1 copy	Yes, 1 copy	Yes, 1 copy	Yes, 1 copy
Donation/Non-Commercial Certificates	Yes, 1 copy or a value certificate stating the donation status of the good	Yes, 1 copy or a value certificate stating the donation status of the good	Yes, 1 copy or a value certificate stating the donation status of the good	Yes, 1 copy or a value certificate stating the donation status of the good	Yes, 1 copy or a value certificate stating the donation status of the good	Yes, 1 copy or a value certificate stating the donation status of the good
Packing Lists	Yes, 1 copy	Yes, 1 copy	Yes, 1 copy	Yes, 1 copy	Yes, 1 copy	Yes, 1 copy
Other Documents	Certificate of origin	Certificate of origin	Certificate of origin	Certificate of origin	Certificate of origin	Certificate of origin

Customs Clearance

General Information 

Customs Information
Document Requirements	Original copy of the waiver/exemption The bill of lading and the packing list.  The certificate of origin The phytosanitary and related (non-GMO, non-radiation, etc.) certificate The attestation of value or a commercial invoice. The above documents should be sent to the freight-forwarder at least 8 days before the vessel’s ETA.
Embargoes	None
Prohibited Items	Pesticides for agricultural use containing at least one of the following products (captafol, binapacryl, aldrin, heptachlor, dinosebe acetate, cyhexatin, 2-4-5 TCP, dinosebe, dieldrin)  Toxic waste and other industrial waste  Non-iodized salt  Counterfeit goods  Wheat flour from Nigeria  Bovine meat of European origin
General Restrictions	RESTRICTED IMPORTS: Edible meat  Sea or bred fish, crustaceans and molluscs  Medicines  Medicated soaps  Transmitters-receivers and other receivers  Weapons and war ammunitions  Precious substance (gold, platinum, sapphire…)  Radioactive substance

Customs Clearance Document Requirements

 

Customs Clearance Document Requirements (by commodity)
	Food	NFI (Shelter, WASH, Education)	Medicines	Vehicles & Spare Parts	Staff & Office Supplies	Telecoms Equipment
D&T Exemption Certificate	Original	Original	Original	Original	Certificate of removal	Original
Invoice	Original	Original	Original	Original	No need	Original
AWB/BL/Other Transport Documents	Original	Original	Original	Original	No need	Original
Donation/Non-Commercial Certificates	Original	Original	Original	Original	No need	Original
Packing Lists	Copy	Copy	Copy	Copy	Copy	Copy
Phytosanitary Certificate	Original	No need	Original	No need	No need	No need
Other Documents	Certificate of origin	Certificate of origin	Certificate of origin	Certificate of origin	Certificate of origin	Certificate of origin

 

Transit Regime

General Provisions:

• Only designated roads within Cameroon and the Central African Republic (CAR) or Chad can be used for land transit.
• Customs will only stamp transit declarations at designated checkpoints.
• Land transit (road or rail) requires an IM8 customs declaration (excluding air and sea freight).
• A D15 declaration is settled using one or more transit vouchers linked to the original IM8 declaration.
• For mixed rail/road shipments with loading breaks at Belabo or Ngaoundéré, new transit vouchers are issued to cover the Belabo-CAR-Ngaoundéré-Chad legs.
• Inspecting goods in transit is prohibited.
• Customs escorts are no longer required.
• Manufactured products for VAT-exempt export follow these instructions.
• Traditional procedures apply for transit to other CEMAC countries (excluding CAR and Chad).

Procedures at the Issuing Customs Office (IM8):

• A CEMAC-approved customs broker submits the IM8 declaration.
• Proof of import payment in the destination country's currency is required.
• The competent office chief and designated inspector handle transit files. Processing time from receipt to "Good for Transit" approval should not exceed two hours.
• Upon cargo loading, a transit voucher is issued at the withdrawal point, signed by the Transit Chief of Service.
• The authorized transit route is noted on the transit voucher, which has the same value as the IM8.
• No further authorization is required until cargo withdrawal from the port or factory.

Procedures Along the Transit Route:

• Customs agents at checkpoints verify the seals, lead knots, and markings on packages for tampering and match them against the original IM8 or transit voucher.
• They stamp the original IM8 or transit voucher with "Seen on passage with seals/lead knots intact" and the number of packages presented.
• Broken seals or lead knots are noted with "Seen on passage with seals/lead knots broken" on the IM8 or voucher. Customs then inspects the cargo and creates a report, which can also be done by gendarmerie or local authorities.

Liquidating an IM8 and Guarantee Replevin:

Liquidation occurs at the issuing customs office upon presentation of:

• For CAR and Chad destinations: Transit vouchers signed along the route and in the destination country.
• For other CEMAC destinations: The original IM8 stamped "Seen on passage, lead knots intact, marks conform" by crossed customs offices, and proof of goods reception in the destination country.

This complete file is submitted to the issuing customs office, which reviews it and issues a guarantee replevin or other response within two business days (excluding scanner malfunctions or power outages).

Bank Guarantees:

Except for special ministerial exemptions, bank guarantees (covering duties and taxes) are required for all IM8 declarations except those for VAT-exempt exports.

• Partial replevin is possible upon presentation of transit voucher samples with visas from the destination country's customs.
• In case of non-compliance, duties are immediately liquidated after a dispute resolution process with the customs broker. The taxpayer has 80 days to contest the decision. After that, the guarantee is liquidated by the issuing customs office chief.
• The guarantor must fulfill its obligations within seven days of the first written request from the competent customs office chief.
• The chartered customs broker is responsible for ensuring compliance with the subscribed engagements.