WORLD TRADE
ORGANIZATIONWT/L/396
10 May 2001
(01-2413)
CAMEROON - IMPLEMENTATION OF ARTICLE VII OF THE
GENERAL AGREEMENT
ON TARIFFS AND TRADE 1994
Request for a Waiver
Decision of 8 May 20011
The General Council,
Taking note  of the request from the Government of Cameroon for a waiver from its
obligations under the Agreement on Implementation of Article VII of the General Agreement on
Tariffs and Trade 1994, done at Marrakesh on 15 April 1994 (“WTO Agreement on Customs
Valuation”);2
Recognizing  that on 13 December 1995, Cameroon became a contracting party to the WTO
Agreement on Customs Valuation and invoked paragra ph 1 of Article 20 of that Agreement to delay
application of its provisions for a period of five years from the date of entry into force of the
Agreement on 13 December 1995, and was therefore scheduled to apply the provisions of that
Agreement by 13 December 2000;
Considering  Cameroon has made substantial efforts and considerable progress to implement
the provisions of the WTO Agreement on Customs Valuation;
Considering  also that Cameroon has received technical assistance and has a continuing
interest in taking advantage of  technical assistance in support of implementation and application of
the WTO Agreement on Customs Valuation;
Noting  Cameroon’s long-standing commitment and considerable efforts in reforming and
modernizing its customs administration;
Noting  also Cameroon’s objective of ensuring the effective implementation and
administration of the WTO Agreement on Customs Valuation;
Noting that Cameroon has completed most of the preparatory work to implement the
Agreement on Customs Valuation and has have established a work program3, to complete the last
remaining steps, in particular the passage of legislation and training of officials;
                                                     
1 Adopted in accordance with the Decision-Making Procedures under Articles IX and XII of the WTO
Agreement agreed by the General Council (WT/L/93).
2 G/L/311.
3 Annex I – Work ProgrammeWT/L/396
Page 2
Noting  that Cameroon, in regard of paragraph 2 of Annex III of the WTO Agreement on
Customs Valuation, currently values goods on the basis of officially established minimum values only
for the goods identified in Annex II;
Noting also Cameroon’s intention not to apply such minimum values to additional products
during or after the period of this waiver from the obligations of the WTO Agreement on Customs
Valuation;
Noting the provisions of the WTO Agreement on Preshipment Inspection and the Reports of
the Working Party on Preshipment Inspection4;
Noting , furthermore, Cameroon’s intention, should it decide to continue to use preshipment
inspection after implementing the WTO Agreement on Customs Valuation, to limit the use of
preshipment inspection services in the area of customs valuation to post-entry risk assessment
procedures, and  to maintain the government mechanism for addressing expeditiously any problems
exporters from other countries might encounter with preshipment inspection services;
Noting that the Government of Cameroon will implement and apply by 1 July 2001 Paragraph
2 of the Decision on the Valuation of Carrier Media Bearing Software for Data Processing
Equipment5;
Recognizing  Cameroon’s indication that this would be a single request for an extension to
delay its implementation of the WTO Agreement on Customs Valuation;
Having  regard to the Guiding Principles to be  followed in considering applications for
waivers adopted on 1 November 19566, the Understanding in Respect to Waivers of Obligations under
the General Agreement on Tariffs and Trade 1994, and paragraphs 3 and 4 of Article IX of theMarrakesh Agreement Establishing the World Trade Organization;
Members, acting pursuant to the provisions of paragraph 3 of Article IX of the WTO
Agreement,
Decide , in view of the exceptional circumstances set out above, that:
1. Subject to the terms and conditions set out hereunder, the obligations under the WTO
Agreement on Customs Valuation shall be waived for Cameroon from 13 December 2000 until
1 July 2001.
2. The Government of Cameroon shall report to the Council for Trade in Goods by 15 May 2001
on the progress in fulfilling the work program in Attachment 1 and the status of its implementation ofthe WTO Agreement on Customs Valuation
3. This waiver shall not prejudice the rights and obligations of Cameroon under the WTO
Agreements, in particular those rights and obligations under the Agreement on Customs Valuation.
                                                     
4G/L/214 (2 December 1997) and G/L/300 (18 March 1999)
5G/VAL/5
6L/532.WT/L/396
Page 3
ANNEX I
Work Programme of the Government of Cameroon for the Implementation of
the WTO Agreement on Customs Valuation
Activity Dates
- Adaptation of national laws, regulations
and administrative procedures to the
provisions of the AgreementJanuary – July 2001
- Development of institutional and human
resourcesJanuary – July 2001WT/L/396
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ANNEX II
No d'ordre Dénomination commerciale Positions tarifaires
1 Farine de froment 1101.00
2 Sucre 1701.11, 1701.12, 1701.91, 1701.99
3 Savons 3401.11, 3401.19, 3401.20
4 Insecticides 3808.10
5 Friperie 6309.00
6 Lait De 0402.10 à 0402.99
7 Emballages en plastique 3923.10, 3923.21, 3923.90
8 Oignons 0703.10
10 Pommes de terre 0710.10
11 Noix de cola 0802.90
12 Gommes arabiques 1301.20
13 Téléviseurs 8528.12, 8528.13
15 Cosmétiques 33.03, 34.04, 33.05
16 Confiseries 1704.80, 1806.20 à 1806.90
17 Huile brute d'arachide 1508.10
18 Arôme Maggi et autres sauces 3103.90
19 Sardines 1604.13
20 Tapioca 1903.00
21 Ignames 0714.90
22 Levure 2102.20
23 Argile 2508.40
24 Essence super 2711.19
25 Gasoil 2711.19
27 Lubrifiant 2710.00
28 Ouvrages en plastiques 3926.10 à 3926.90
29 Chambres à air 4013.10 à 4013.90
30 Pneus neufs 4011.10 à 4011.99
31 Peaux brutes d'ovins et caprins 4102.10 à 4102.29;  4103.10
32 Peaux brutes de bovins 4101.10 à 4101.40
33 Papier pour duplication et d'écriture
A44810.29
34 Fil à coudre en coton 5204.11 à 5204.20
35 Tapis Tout le chapitre 57
36 Vêtements 61.01 à 61.17, 62.01 à 62.17
37 Couvertures de coton 6301.30
38 Couvertures synthtétiques 6301.40
39 Couvertures en laine 63.01.20
40 Chaussures en plastique 6402.12 à 6403.99
41 Chaussures en cuir 6403.22 à 6403.99
42 Tennis (chaussures) 6404.11
43 Parapluies 6601.99
44 Parasols 6601.10
45 Carreaux 6907.10 à 6908.90
46 Sanitaires 6910.10 à 6910.90
48 Bijouterie de fantaisie 7117.11 à 7117.90
49 Fer à béton 7213.10 à 7214.99WT/L/396
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No d'ordre Dénomination commerciale Positions tarifaires
50 Profilés en aluminium 7604.10 à 7604.29
51 Pointes et clous 7317.00
52 Jouets pour enfants 9501.00 à 9503.90
53 Pièces détachées moto et vélo 8714.11 à 8714.99
54 Motocyclettes 8711.10 à 8711.90
55 Véhicules automobiles 8702.10 à 8702.90, 8703.10 à
8703.90, 8704.10 à 8704.90, 8705.10
à 8705.90, 8706.00, 8708.10 à
8707.90
56 Pièces détachées de véhicules
automobiles8708.10 à 8708.90
57 Chariots 8709.11 à 8709.90
58 Vélos 8722.00
59 Tissus en coton 5208.11 à 5208.59, 5209.11 à
5205.59, 5210.11 à 5210.59, 5211.11
à 5211.59, 5212.11 à 5212.25
60 Climatiseurs 8415.00
61 Split 8415.82
62 Lampes électriques 8502.11 à 8502.40
63 Ventilateurs 8414.51
64 Lampes électriques portatives 8513.10
65 Radios cassette 8527.23
66 Cassettes audio 8523.11
67 Cassettes vidéo 8523.13
68 Disques laser 8524.389
69 Caméoscopes 8521.20
70 Appareils photo 9006.10 à 9006.99
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