REPUBLIC OF CAMEROON Paix - Travail - Patrie MINISTERE DES FINANCES DIRECTION GENERALE DES DOUANES REPUBLIC OF CAMEROON Peace - Work - Fatherland MINISTRY OF FINANCE DIRECTORATE GENERAL OF CUSTOMS Site web: www.douanes.cm / www.customs.cm Email: cab.douanes.cameroun@gmail.com
TECHNICAL SHEET ON CUSTOMS FACILITIES FOR THE ATTENTION OF THE DIASPORA
I. CASE OF DEFINITE CHANGE OF RESIDENCE
A. Legal bases
- CEMAC Customs Code;
- Act N° 2/92-UDEAC-556-CD-SE1 of April 30, 1992;
- Act N° 3/87-UDEAC-CD-1323 of July 14, 1987.
B. Nature of customs facilities
- Exemption from duties and taxes on used personal effects;
- 40% reduction on the taxable value of used personal vehicle.
C. Eligibility / documents to be provided
Authorization from the Customs Administration after examination of a request including: - Relocation certificate; - List of used personal effects; - Travel tickets; - Passport; - Status of the applicant; - Vehicle registration card if applicable
II. CASE OF PRIVATE INVESTMENT
A. Legal bases
- Law N° 004/2013 of April 18, 2013 setting the incentives for private investment in the Republic of Cameroon;
- CEMAC Customs Code;
- Order N° 00000366 / MINFI / SG / DGI / DGD of 19 November 2013 specifying the modalities for implementing the tax and customs advantages of the above Law;
- Order N° 004263 / MINMIDT of July 03, 2014 setting the composition of the approval file for the benefits provided for by the above law.
B. Nature of customs facilities
- Regime for new enterprises
- Installation phase (5 years maximum)
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- Exemption from customs duties and taxes on the import of materials and equipment related to the investment program;
- Direct removal.
> Operation phase (during the first 10 years) - Reduced rate of 5% of the customs duty on the import of equipment, tools, spare parts, consumables and intermediate products.
- Existing companies regime (for 5 years)
- Reduced rate of 5% of the customs duty on the importation of equipment, tools, spare parts, consumables and intermediate products.
C. Eligibility - Does not apply to investments governed by specific texts or sectorial codes already granting them a tax and customs regime; - Filing of the application with the Investment Promotion Agency (API), or at the Promotion Agency for Small and Medium Enterprises (APPME); - Agreement signed by the Director General of API after favorable opinion from the Minister of Finance; - Prior validation of the list of materials and equipment benefiting from customs facilities by the Director General of Customs and the Director General of API.
III. CASE OF MINING ACTIVITIES
A. Legal bases - CEMAC Customs Code; - Law N° 2016/017 of December 14, 2016 on the Mining Code; - Act 2/98-UDEAC-1508-CD-61 of July 21, 1998
B. Nature of customs facilities > In research phase - Temporary admission for material liable to be re-exported; - Franchise of customs duties and taxes for specific lubricants required for the operation of equipment.
> In the operational phase