Removal Of Goods (Customs In Cameroon)
If, in the course of the verification of the customs declaration, it becomes necessary to defer the final determination of species, origin or value, the importer of the goods may nevertheless remove them from customs, provided that he furnishes sufficient security in the form of a bond, deposit or other appropriate instrument, covering the payment of any customs duties and taxes of equivalent effect to which the goods may be liable.
REMOVAL CREDIT
Taxpayers may be allowed to remove their goods as and when verifications are carried out, and before liquidation and payment of duties, in return for the deposit with the competent accountant of a bonded tender renewable each year, under the obligation to pay a discount. These provisions apply not only to entry and exit duties, but also to all other ancillary duties and taxes liquidated by the customs department.
The deadline for declarants to pay duties on goods to be removed immediately after verification is fifteen clear days after entry of the declarations in the liquidation register within four days of the visit. The payment deadline thus set is mandatory and must not be exceeded under any circumstances.
RESPECTIVE RESPONSIBILITIES OF ACCOUNTANTS AND HEADS OF CUSTOMS OFFICES
Bonds guaranteeing commitments relating to Surety Bonds (acquits-à-caution), warehouse entry declarations, submissions for the production of documents and contentious submissions are approved by and under the responsibility of the heads of customs offices.
The competent accountant is responsible for granting the credit and collecting the fees. and duties.
Controls to be carried out by the competent accounting officer and the heads of customs to prevent the credit from being exceeded, as well as the sharing of discounts on the credit are laid down in each country by regulation.
SHIPMENT AND CARRIAGE ABROAD OF GOODS INTENDED FOR EXPORT
Once customs formalities have been completed, goods intended for export by sea or air must be placed on board ships or aircraft immediately.
Those to be exported by land must be taken immediately and directly abroad by the most direct route referred to in article 87 of the law.
By way of derogation from the paragraphs above, such goods may be held in a warehouse or export area pending loading or shipment abroad.
The provisions of articles 106 to 109 relating to customs clearance warehouses and areas are applicable to export warehouses and areas.
The loading and transhipment of goods intended for export are subject to the same provisions as those laid down :
- a) paragraphs 1 to 3 of article 84 of the law, in the case of export by sea;
- b) paragraphs 2 and 3 of the same article 84 of the law, in the case of export by air.
No merchant or military vessel, loaded or in ballast, may leave the port or its loading place in the roadstead before customs formalities have been completed and without:
– Customs receipts for the ship itself and its cargo;
– A customs-approved manifest, drawn up in accordance with the provisions of article 79 of the law, showing re-export goods separately according to whether or not they originate in a free zone.
- The manifest, bills of lading and customs consignments must be presented at the request of any customs officer.
Civil and military aircraft leaving customs territory may only fly from customs airports.
