Cameroon's custom duties on Cars vary according to the condition of the cars. These cars can either be second-hand cars or New cars.
The clearance procedure for these cars and the calculation of customs duties rely heavily on the car's condition. In this article, the guidelines will clearly be enumerated and how these custom duties are calculated.
Cameroon Custom Duties On Cars (Procedure and Calculation)
Customs duties for imported cars in Cameroon depend on whether the vehicles are:
- Second-hand Cars
- Brand New Cars
1. Customs Clearance Procedure For Second-hand Imported Cars or Vehicles
Imported used vehicles are subject to an identification check (el CIVIO), set up by the Cameroonian Government jointly with the Société Générale de Surveillance (SGS).
This follows an amendment signed on September 2, 2002, and applied since February 17, 2003. This text authorizes SGS to set up an identification system on the arrival of second-hand vehicles (categories B, C, D, and E) at the port of Douala.
Besides, Ministerial Note N ° 03/008 / CF / MINEFI / DD of January 6, 2003, further relates to establishing an identification procedure for imported used vehicles and specifying the duties and practices.
Car Dismebarkation Procedure or Car Importation Formalities In Cameroon
- The vehicles are unloaded from the ship by the stevedores;
- On each vehicle, SGS agents affix a ticket bearing a serial number;
- A 17-character pre-identification code is attached to each car - Vehicles can enter the vehicle fleet.
See also: Car Insurance Policies or Quotes in Cameroon.
Other Formalities
A- At The SGS Office (Customer Windows)
Opening of the car customs clearance file:
- The user submits a file on the presentation of the import declaration's originals, the registration document, and the taxpayer number.
- The SGS regulates the contribution against a receipt.
- The SGS then provides the documents needed to proceed.
- Withdrawal of the identification sheet
- Documents are then Transmitted to customs (by SGS): These documents consist of the secure customs clearance certificate and a copy of the identification sheet.
SGS identification office of the vehicle fleet
- The vehicle is physically identified with the workshop sheet;
- List of characteristics necessary for identification and customs valuation;
- The car is filmed from 04 different angles using a digital camera.
See Also: Cameroon Suspends Taxes On Phones and Tablets In Cameroon
Car Custom Clearance Formalities In Cameroon
- Customs declaration;
- Presentation of the identification sheet and other customs clearance documents;
- Editing and issuing of the liquidation bulletin and payment of customs duties and taxes;
- Edition and issue of the voucher to be collected (BAE);
- Signature of the secure customs clearance certificate.
Car Collection Procedure For Imported Cars In Cameroon
The stevedore is solely responsible for the exit of vehicles. However, this car exit is done on presentation of:
- The "good to remove";
- receipt of payment of customs duties and taxes;
- The customs clearance certificate;
- The SGS ticket is affixed to the vehicle.
Miscellaneous Requirements
The following categories are excluded from the identification check:
- Category A (motorcycles and mopeds)
- Category F (category B vehicles adapted for the disabled)
- Category G (agricultural tractors, public works machinery, vehicles industrial)
Note: All previous provisions remain reported, particularly Article 9 of Circular N ° 001172 / MINEFI / CAB of May 15, 1995, exempting from the control of imports of used vehicles.
The SGS database can be consulted by all the competent customs units to reference when evaluating imported vehicles.
2. Customs Clearance Procedure For New Imported Cars or Vehicles
The customs clearance procedure for new cars shipped to Cameroon is as follows:
- Establishment, at SGS, of an import declaration required for all goods whose FOB value is more significant than one million CFA francs
- The issue to SGS of an AVI
- Establishment of a model declaration D03
- Filing of the declaration in the main office of Douala Port 7 responsible for customs clearance of vehicles
- Payment of duties to the bank or customs revenue
- Collection of the goods.