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Customs Guidance

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Imports

General Import Guidelines
  • The importer must have a valid importer code from Customs Authorities
  • Imported goods must conform to licensed activities of the importer
  • Imported goods must be accompanied with an International Waybill, an Original Commercial Invoice, and a Packing List
  • HS Codes must be stated clearly on the Commercial Invoice. Where the HS Codes are not stated, Customs Authorities shall determine the proper HS Codes based on the goods and the stated description


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Import Duties and Fees
  • The customs valuation is based on CIF (Cost, Insurance and Freight) which means that the amount used to assess customs duty is the sum of cost of goods, insurance and shipping cost to Cameroon
  • Customs tariff applicable on imported goods depend on HS Codes
  • The standard rate of VAT imposed on imported goods into Cameroon is 19.25%

The following are trade agreements with Cameroon that can benefit from customs reduction rate. To benefit from customs reduction, Certificate of Origin accompanied with Commercial Invoice are required
  • World Trade Organization (WTO)
  • Euro-Med


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Duties Exemption

A number of goods are exempted from customs duties and VAT. Below are some of the applied exemptions:
  • Goods addressed to government or semi-government agencies
  • Diplomatic goods


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Imports Required Documents

General Imports

Import Declaration is processed in the event of goods being imported into Cameroon from other countries. The below documents are needed:
  • Original Waybill
  • Original Commercial Invoice
  • Packing List (detailed)


Re-Export

Import Declaration is processed in the event of importing goods into Cameroon for purpose of re-exporting. The below documents are needed:

  • Original Waybill
  • Original Commercial Invoice
  • Packing List (detailed)


Temporary Import - Exhibition / Repair and Return

Upon entry of goods into Cameroon on temporary basis for the purpose of taking part in an exhibition or repairs / maintenance, a deposit amount equivalent to customs duties and VAT has to be made for the benefit of Cameroon Customs Authorities. The deposit is refunded upon exporting the goods. If the goods are not being exported the deposit is forfeited. The below documents are needed:

  • Original Waybill
  • Original Commercial Invoice
  • Packing List (detailed)

When completing your Commercial Invoice, we recommend that you abide by Aramex guidelines to ensure timely and efficient clearance Read More


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Exports

When exporting goods from Cameroon some documents and regulations will be applied before the exit of goods to the destination. Failure to submit required documents may delay goods when exporting


Exporters need to include the following documents with their goods:

  1. Original Commercial Invoice
  2. For certain goods, a strategic export license is required. Example where these licenses are needed include: military, dual-use
Other documents that could be required would depend on the specific requirements of the destinations. Aramex maintain a list of needed documents and customs information per country (please select country name on this page )


Important Notes
  • All exported goods might be inspected by Customs Authorities
  • Aramex will not transport goods that are prohibited by the laws or regulations of Cameroon


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Transiting Goods

To process Transiting Goods, the below documents are needed:

  • Original Waybill
  • Original Commercial Invoice
  • Packing List (detailed)


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Prohibited / Restricted Goods


Aramex will not transport goods that are prohibited by the laws or regulations of Cameroon

In accordance to Aramex Shipping Policy, the following items are not acceptable for transport by Aramex:

  • Monetary items including currency, fake money, and coins
  • Publications that are offensive to religions, morals, human rights or aims to cause corruption and disorder
  • Narcotics and drugs including heroin, opium, drugs raw material (powder, liquid), cannabis leaves, etc.
  • Counterfeit goods covering all brands of clothes, machinery, shoes, electronics, watches etc.
  • Fireworks*
  • Ivory and ivory products*
  • Furs*
  • Jewelry, precious metals , stones, articles or antiques of exceptional high value*
  • Bullion*
  • Chemical waste and nuclear waste
  • Hazardous as defined in IATA Regulations*
  • Ammunitions*
  • Human remains, including ashes*
  • Animals, plants, food items and perishable*

* Certain goods which are listed above as prohibited may be accepted by Aramex on a contractual basis, if exporters / importers are able to comply with all applicable regulations

Some goods require approval from the designated authority prior to importing into Cameroon. Some examples are shown below:

  • Pharmaceutical products require approval from Ministry of Health
  • Food, live animals ,and plants products require approval from Ministry of Agriculture
  • Electronics and technology products require approval from Telecommunication Regulator


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References

  1. Cameroon Customs
  2. Customs Terminologies
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