Land Transport (HANDLING GOODS THROUGH CUSTOMS IN CAMEROON) All goods imported across land borders must be brought immediately to the nearest customs office by the most direct route designated by the Government of the State of Cameroon on which that office depends, and forwarded directly, after customs control, from the office to their destination; They...Continue Reading

  In order to search for goods held fraudulently within the customs radius, as well as for goods subject to the provisions of article 291 of the law, customs officers may carry out home visits, accompanied either by a local municipal officer, a judicial police officer, or a representative of the regional or local authority....Continue Reading

SEA TRANSPORT (IMPORT) Goods arriving by sea must be entered on the ship’s manifest or general cargo list. This document must be signed by the Captain. It must mention the species, number of packages, their marks and numbers, the nature and weight of the goods and the loading. It is forbidden to present as a...Continue Reading

The primary basis for determining the customs value is the transaction value as defined in article 26 of the law. Article 26 of the law must be read in conjunction with article 27, which provides, among other things, for adjustments to the price actually paid or payable, when certain specific elements which are considered to...Continue Reading

CUSTOMS CLEARANCE OPERATIONS COMPULSORY NATURE OF DETAILED DECLARATION All imported or exported goods must be covered by an itemised declaration assigning them a customs procedure. In addition to the itemised declaration, goods imported and declared for release for consumption shall be covered by a separate declaration of value, the form of which shall be determined...Continue Reading

COMPULSORY DETAILED DECLARATION (CUSTOMS OPERATION) All imported and exported goods must be accounted for under a customs procedure. In addition to the itemized declaration, goods imported and declared for consumption are subject to a separate declaration of value, the form of which is determined by the Executive Secretariat. Exemption from duties and taxes, whether on...Continue Reading

Duties, taxes and other customs measures are applied on the basis of the results of verification, and where applicable, in accordance with the decision of the national customs director or the UEAC Council of Ministers. Material findings by customs relating to weight, measure and number, as well as the deduction of packaging or its taxation,...Continue Reading