Origin And Provenance Of Goods (Customs In Cameroon)
Customs duties on imports are levied irrespective of the origin and provenance of the goods, in accordance with the Common External Tariff, except where special provisions for the granting of preferential tariffs are laid down by international commitments in force for preferential tariffs.
Natural products originate in the country where they were extracted from the soil or harvested.
Products manufactured in a single country without the addition of materials from another country originate in the country where they were manufactured.
The UEAC Council of Ministers lays down the rules for determining the origin of goods obtained in one country using products harvested, extracted from the soil or manufactured in another country.
Imported products only benefit from the preferential treatment attributed to their origin if this origin is duly justified. Decisions of the UEAC Council of Ministers lay down the conditions under which proof of origin must be produced, and the cases in which proof is not required.
The country of origin is the country from which the goods were imported.
