Liquidation And Payment Of Duties And Taxes (Customs In Cameroon)
Except where the transitional provisions of article 18 above apply, the duties and taxes to be levied on import and export are those in force on the date of registration of the itemized declaration.
Duties and taxes payable for each item in the same declaration are rounded down to the nearest franc.
CASH PAYMENT
Duties and taxes assessed by the customs administration are payable in cash.
Agents responsible for collecting duties and taxes are obliged to give receipts.
Registers for the settlement and payment of duties and taxes may be made up of sheets drawn up using mechanographic or computerized processes and then bound.
Duties and taxes are not due on goods which the customs administration accepts the surrender for its benefit.
Goods whose abandonment is accepted by the customs administration are sold under the same conditions as goods abandoned by transaction.
The collection of duties and taxes as well as their assumption of responsibility are carried out in accordance with the rules set out in Act n° 16/65-UDEAC-17 of December 14, 1965 of the Council of Heads of State of UDEAC and with the public accounting rules in force in each State, insofar as the latter are not contrary to the former.
In all cases, the heads of customs offices are responsible for the collection of minor duties on postal packages and parcels, travellers’ luggage and, in general, operations carried out without the prior filing of a written declaration.
The procedures for applying the provisions above are determined by regulation.
