WT/TPR/S/187/Rev.1 Trade Policy Review 
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II. TRADE AND INVESTMENT REGIMES 
(1) OVERALL FRAMEWORK  
1. In accordance with the 1972 Constitution, as amende d up to 1996, the Republic of Cameroon 
is a decentralized unitary State.1  It has ten provinces, each headed by a Governor appointed by the 
President.  The local authorities do not, however, have any responsibilities in the area of foreign trade.  
The 1996 amendments provided for regional counc ils to be responsible for promoting the 
development of the regions, but these have not yet been established. 
2. The President of the Republic is elected by direct, universal and secret suffrage for a seven-
year term of office, which may be renewed once.  He is the Head of State and, together with the 
Government, holds executive power.  In this capacity , he shapes national policy;  he is responsible, 
inter alia , for negotiating and ratifying international trea ties and agreements and for enacting laws.  
The President appoints the Prime Minister and, on the latter's recommendation, also appoints the other 
members of the Government.  He is responsible fo r appointing the members of the Supreme Court and 
other judicial authorities.  The Government is in charge of implementing na tional policy, as defined 
by the President.  The current ministerial structure dates back to 2004.2  Under it, the Ministry of 
Trade formulates, implements and monitors Camer oon's trade policy.  The Ministry of Finance is 
responsible, inter alia , for drawing up and implementing fiscal policy, including customs policy.  
Monetary policy is defined at the regional le vel by the Bank of Central African States (BEAC). 
3. Legislative authority is vested in Parliament , which until now has consisted of one chamber 
(the National Assembly), composed of 180 members elected for five years.  The 1996 constitutional 
reform also provided for the creation of a 100-member  Senate, but in May 2007 it had not yet been set 
up.  Legislation is proposed both by the President and the members of Parliament.  The areas reserved to Parliament (regarding which the President must  seek Parliament's approva l before negotiating or 
ratifying relevant treaties) include the prope rty regime and financia l and economic matters. 
4. The President puts draft legislation before Parlia ment once the texts have been drafted by the 
competent ministerial departments and discussed by th e Cabinet Council.  Draft legislation is adopted 
by simple majority unless, at the request of the Pres ident, there is a second reading, in which case an 
absolute majority of Assembly members is require d.  The President enacts the laws adopted by the 
Assembly within 15 days of receiving them from  the Assembly, unless a second reading is requested 
or the President refers the text to the Constituti onal Council.  In certain special circumstances, the 
Assembly may give the President of the Republic the power to enact legislation by ordinance. 
5. Judicial authority is vested in the Supreme Cour t, the courts of appeal and the lower courts.  
The Constitutional Council, provided for by the 1996 amendments to the Constitution, was created in 
2004
3, but in May 2007 its members had not yet been appointed.  It will rule on the constitutionality 
of laws, international treaties and domestic regulations, as well as on disputes regarding the 
competence of State bodies.  Pending initiation of its functions, the Supreme Court carries out these 
tasks. 
                                                      
1 Law No. 96/06 of 18 January 1996 amending the 1972 Constitution. 
2 Decree No. 2004/320 of 8 December 2004 on organization of the Government. 
3 Law No. 2004/005 of 21 April 2004 laying down the conditions of membership of the Constitutional 
Council. Cameroon WT/TPR/S/187/Rev.1 
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6. The President may seek the opinion of the Economic  and Social Council, in its capacity as an 
advisory body, on draft legislation, programmes or plans of an economic or social nature.4  At the 
request of the Government, the Council may inquire  into the implementation of the economic and 
financial programme and current economic trends.  Since 1986, however, when the five-year plans 
were abandoned and structural adjustment progra mmes were implemented, the Economic and Social 
Council has not been consulted.5 
7. In 2006, the National Technical Committee on fo llow-up to the Marrakesh Agreements was 
reorganized and became the National Technical Co mmittee on follow-up to the WTO Agreements.  It 
is responsible for examining and evaluating the Agreements' impact on Cameroon's economy, 
identifying implementation problems, proposing appropr iate solutions to the Government with a view 
to defining a national position, and monitoring the implementation of these proposals in the context of 
trade negotiations.6  The Committee must meet at least twice a year. 
8. In order to formulate trade policy, the Minist ry of Trade receives ad hoc opinions from the 
Chamber of Commerce, Industry and Mines, which acts as a liaison body with private business circles.  The other bodies which the Ministry ma y consult include the National Coffee and Cocoa 
Board, the Union of Cameroon Industrialists, th e Cocoa and Coffee Exporters' Council, and other 
employers' organizations, consumers' associa tions and professional associations, as well as the 
National Federation of Small and Medium-sized Ente rprises.  A number of advisory bodies work to 
promote partnership between the State and civil society, as well as joint management of the 
economy.
7 
9. The Constitution has precedence over all other national legal instruments.  Below the 
Constitution (in descending order of importance) come  laws, ordinances, decrees, orders, decisions, 
instructions, and circulars.  International treaties and agreements are ratified by the President.  Those 
that relate to legislation are submitted, before ratif ication, for (legislative) approval by Parliament.  
Immediately after they are published, duly signed and ratified international treaties and agreements 
override national legal instruments, provided that each  agreement or treaty is implemented by all the 
parties.  The WTO Agreements are an integral pa rt of Cameroon's internal law and may be invoked 
directly in its courts. 
10. All laws and regulations are published in the Official Journal in French and English.  
Measures are also taken to enhance the transparency of legislation in  general.  For example, several 
Internet sites8 provide information on legislation and on the procedures governing trade.  Commercial 
law is to a large extent derived from the relevant  CEMAC legislation (section (3)(ii)(c) below).  The 
principal laws affecting trade or investment are show n in Table II.1.  Some delays have been noted in 
implementing legislation, particularly institutional measures.  For example, a number of institutions 
                                                      
4 Law No. 2001/011 of 23 July 2001 amending and supplementing certain provisions of 
Law No. 86/009 of 5 July 1986 on the composition, duties and organization of the Economic and Social Council. 
5 Office of the President of  the Republic (undated). 
6 Decree No. 2006/0069/PM of 12 January 2006. 
7 These include groups such as the Committee to  Facilitate Foreign Trade Transactions and the 
Interministerial Committee expanded to include the priv ate sector, which brings together senior officials, 
economic agents, professional associations (such as the Union of Cameroon Industrialists (Syndustricam), and 
the Association of Import-Export Traders), as well as commercial bodies and professional groups (such as the 
Cocoa and Coffee Exporters' Council (CICC), the Group of Commodity Exporters, and the Cameroon Employers' Group (GICAM)). 
8 The Government site, http://www.spm.gov.cm/;  the Cameroon customs site, 
http://www.douanescustoms.gov.cm;  and the si te of the Foreign Trade Single Window, 
http://www.guichetunique.org/. WT/TPR/S/187/Rev.1 Trade Policy Review 
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such as the Investment and Export Promotion Agen cies, provided for in the 2002 Investment Charter, 
have not yet been established or are not yet operating (section (4) below). 
Table II.1 
Principal trade- and inve stment-related legislativ e texts in force, June 2007 
Title and/or scope of application Legislative text Date of latest 
amendment  
Marrakesh Agreement Establishing the 
WTO Decree No. 5/194 of 26 September 1995 n.a. 
CEMAC Customs Code Act No. 19/86-CD-1297 of 15 December 1986 2001 
Taxation General Tax Code 
Finance Law 
Directive No. 1/99/CEMAC-028-CM-03 2007 
CEMAC common external tariff Act No. 7/93-UDEAC-556-SE1 2003 
Value-added tax and excise duties Di rective No. 1/99/CEMAC-028-CM-03 n.a. 
Customs valuation Law No. 2001/008 of 30 June 2001 n.a. 
Minimum taxable value for imports Service No te No. 110/MINEFI/DGD of 14 April 2005 2007 
Contingency measures Law No. 98-12 of 14 July 1998 n.a. 
Business law Uniform Acts of the Organi zation for the Harmonization of Business 
Law in Africa (OHADA) n.a. 
Investment Charter Law No. 2002/004 of 19 April 2002 2004 
CEMAC Investment Charter Regulation No. 17/99/CEMAC-020-CM-03 n.a. 
Competition Law No. 98/013 of 14 July 1998 n.a. 
Government Procurement Code Decree  No. 2004/275 of 24 September 2004 n.a. 
Mining Code Law No. 001 of 16 April 2001 n.a. 
Petroleum Code Law No. 99/013 of 22 December 1999 n.a. 
Gas Code Law No. 2002/013 of 30 December 2002 n.a. 
Forestry Code Law No. 94/01 of 20 January 1994 n.a. 
Electricity Law No. 98/022 of 24 December 1998 n.a. 
Telecommunications Law Law No. 014/98 of 14 July 1998 n.a. 
Civil aviation Law No. 98/023 of 24 December 1998 n.a. 
Banking Ordinance No. 85 /002 of 31 August 1985 
Convention establishing the Central African Banking Commission (COBAC) Regulation No. 01/00/CEMAC/UMAC/COBAC n.a. 
Insurance Insurance Code of the In ter-African Conference on Insurance 
Markets (CIMA) 1992 
Intellectual property Revised Bangui Ag reement, ratified by Presidential 
Decree No. 2000/216 n.a. 
n.a. Not applicable. 
Source : WTO Secretariat. 
11. Cameroon is a member of the Organization for the Harmonization of Business Law in Africa 
(OHADA)9, which groups together countries belonging to the West African Economic and Monetary 
Union (WAEMU), the Central African Economic a nd Monetary Community (CEMAC), Comoros and 
Guinea.  The main objective of the OHADA Treaty a nd its various Uniform Acts is to remedy the 
legal insecurity affecting economic activities in the States parties by adopting common legal texts that 
are directly enforceable in the member States (section (4) below) and by implementing appropriate 
legal procedures.10 
                                                      
9 Cameroon ratified the OHADA Treaty in 1996. 
10 The "Uniform Acts" are legislative texts adopted by the OHADA member countries.  They have 
force of law and are enforceable in the various member  countries ("OHADA Uniform Acts".  Consulted at:  
http://www.ohada.com/textes.php?categorie=38). Cameroon WT/TPR/S/187/Rev.1 
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12. The OHADA Uniform Act relating to commercia l companies and economic interest groups 
lays down the rules for the establishment and operation of companies and for their merger, demerger or dissolution.  The Act provides for different typ es of company, such as general partnerships, limited 
partnerships, private limited companies (with mi nimum registered capital of CFAF 1 million), and 
public limited companies (with minimum registered  capital of CFAF 10 million).  In addition, 
"traditional" types of company are also covered:  de  facto partnerships (natur al or legal persons acting 
as partners without having formed a company rec ognized by the Act);  joint ventures (where the 
partners agree to forgo registration in the Trade and Personal Property Credit Register and thus do not 
have a corporate personality);  and economic interest  groups (groups of natura l or legal persons whose 
objective is to facilitate or deve lop non-profit-making economic ac tivities).  The Uniform Act gives 
foreign companies and natural persons the possibilit y of opening branches, which must be registered 
in the Trade and Personal Property Credit Register.  A branch belonging to a foreign person has a 
lifespan of two years, after which it must be aff iliated to a company legally established under the law 
of one of the States Parties, unless the Minister of Trade decides otherwise. 
(2) P
OLICY OBJECTIVES  
13. The main objective of economic policy is to im prove the population's living standards through 
economic development.11  Among the tasks foreseen are the adoption of measures to promote 
investment, accelerated infrastructure development, strict management of government finance (with a 
view, inter alia , to gradually writing off the internal de bt and to paying wages and pensions on a 
regular basis), and action to combat fraud and corrupti on.  At the sectoral level, priority is given to 
agricultural development, to the launch of a pr ogramme to exploit energy resources, and to the 
development of tourism.  The Poverty Reductio n Strategy Paper (PRSP) was adopted by the 
authorities in April 2003.  A policy of strong grow th consistent with the Millennium Development 
Goals is planned in this connection.12 
14. A number of measures have been introduced or are planned to enable foreign trade to make 
an effective contribution to growth and pove rty reduction, including Cameroon's more active 
participation in multilateral trade negotiations, the im plementation of the provisions of the Investment 
Charter (particularly those on promoting exports), reinforcing Cameroon's diplomatic missions abroad, and organizing special fairs and trade promo tion events.  A programme is being prepared to 
upgrade business competitiveness with a view to the opening up of markets in 2008 when the 
ACP/EU preferential agreements expire.  The Govern ment is also seeking to strengthen the rule of 
law and business security. 
15. It is planned to strengthen regional trade coopera tion, notably by closer integration within the 
CEMAC and the ECCAS (particularly through foreign trade facilitation) and the entry into force of 
the trade agreement with Nigeria (signed in 2006).  Cameroon also intends to establish a foreign trade 
financing mechanism and to promote electronic commerce.  Other planned measures include 
simplifying and facilitating customs procedures, dive rsifying exports, promoting fair trade, seeking 
niche and growth markets, as well as creating new cr oss-border markets and reinforcing those already 
in existence. 
                                                     
 
11 Republic of Cameroon, 2004 Presidential elections, "President is sworn in for another seven-year 
mandate", 3 November 2004.  Consulted at:  http://www.presidential2004.gov.cm/detail_art.php?id_art=401 
&idcand=10010&lang=en. 
12 United Nations (undated). WT/TPR/S/187/Rev.1 Trade Policy Review 
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(3) TRADE AGREEMENTS AND ARRANGEMENTS  
(i) World Trade Organization 
16. Cameroon is a founding Member of the WTO13 and gives at least most-favoured-nation 
(MFN) treatment to all its trading partners.  It has not signed any of the plurilateral agreements 
negotiated within the WTO framework;  it does, how ever, have observer status in the Committee on 
the Agreement on Government Procurement. 
17. The concessions made by Cameroon dur ing the Uruguay Round are contained in 
Schedule CIII in the case of tariff bindings (C hapter III(2)(iii)(c)) and document GATS/SC/15 for 
specific commitments under the General Agreement on Tr ade in Services (GATS) (Chapter IV(5)).  It 
did not take part in the WTO negotiations on basic telecommunications or those on financial services.  
As a developing country, Camer oon benefited from a transitional period for implementing a number 
of the provisions in various WTO Agreements, su ch as the Customs Valuation Agreement and the 
Agreement on Import Licensing Procedures.14 
18. Cameroon is experiencing difficulties with rega rd to WTO notifications.  Between 2001 and 
April 2007, it submitted only fi ve notifications or communications;  these concerned customs 
valuation15, import licensing16, publications in which trade-relate d investment measures (TRIMs) may 
be found17, and intellectual property.18 
19. Cameroon's position at the WTO has focused on  preferences, special and differential 
treatment, and agriculture.19  Cameroon believes that prefer ences are essential for economic 
development.  Regarding special and differential treatment, it deems it important not to favour one 
category of developing countries (i.e. LDCs) over others .  In view of its interest in the agricultural 
sector, Cameroon attaches special importance to th e agricultural negotiations, particularly market 
access for its exports and the multifunctionality of ag riculture, together with other related subjects 
such as sanitary, phytosanitary and technical standa rds.  Cameroon is eligible for the trade policy 
training courses and has benefited from several other types of technical assistance provided by the WTO.  Further trade-related technical assistance is requested (Annex II.1). 
20. Regarding the WTO's dispute settlement mechanis m, Cameroon is a third party in the dispute 
concerning the European Community's regime for the importation, sale and distribution of bananas 
from ACP countries.
20 
                                                      
13 The Marrakesh Agreement Establishing th e WTO was ratified by Decree No. 5/194 of 
26 September 1995. 
14 WTO document WT/Let/41 of 20 November 1995. 
15 WTO document G/VAL/W/80 of 11 January 2001. 
16 WTO documents G/LIC/N/1/CMR/1 of 18 September 2001 and G/LIC/N/3/CMR/1 of 
17 December 2004. 
17 WTO document G/TRIMS/N/2/Rev.9 of 28 September 2001. 
18 WTO document IP/N/1/CMR/1 of 17 May 2004. 
19 WTO documents WT/MIN(01)/ST/105 of 12 November 2001;  WT/MIN(03)/ST/117 of 
13 September 2003;  and WT/MIN(05)/ST/103 of 16 December 2005. 
20 WTO document (European Communities – Regime for the importation, sale and distribution of 
bananas, Notification of mutually agreed solution), WT/DS27/58 of 2 July 2001;  WTO document WT/DS27/74 of 11 December 2006;  and WTO docume nt WT/DS27/81 of  15 March 2007. Cameroon WT/TPR/S/187/Rev.1 
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(ii) Regional agreements 
(a) African Union 
21. Cameroon is a founding member of the African Union (AU), the successor to the 
Organization of African Unity (OAU) since 9 July 2002.21  The aim of the AU is to become an 
economic and political union in the long term.  Its organs are the Assembly of Heads of State and 
Government (the decision-making body), the Executiv e Council of Ministers (the executive arm), the 
Pan-African Parliament (the advisory body), the Commission (eight commissioners, each with a 
particular sphere of responsibility), and the Peac e and Security Council.  The AU also comprises a 
Central Bank, a Monetary Fund, the African Invest ment Bank, a Court of Justice, and the Economic, 
Social and Cultural Council (whose statutes have b een drawn up), as well as specialized technical 
committees. 
22. In June 1991, the OAU founded the African Ec onomic Community (AEC) envisaged in the 
Abuja Treaty.  As an institution of the AU, the AEC's aim is to create an African customs and 
monetary union in six stages, the last of which s hould be completed in 2028.  The gradual integration 
process first requires the establishment of regional  customs unions (in 2017), a continent-wide 
customs union (in 2019), and an African common market (in 2023).  The AEC is, however, 
encountering several problems, including conflicts, l ack of institutional and financial resources, and 
the low level of commitment on the part of States. 
23. The New Partnership for Africa's Developm ent (NEPAD) is an AU economic development 
programme, but has its own Secretariat based in S outh Africa.  It was created in 2001 following the 
amalgamation of two other plans proposed for Afri ca – the Omega Plan and the Millennium African 
Plan (MAP).  In Central Africa,  the NEPAD is administered by the Economic Community of Central 
African States (ECCAS) (section (b) below).  The pr ivate sector and investment promotion are central 
to its work, and its objectives also include trade in tegration as well as improving access to the markets 
of developed countries.22 
24. In order to meet the objectives defined by the AU and the NEPAD, an EU-Africa Partnership 
on infrastructure was launched by the European  Commission in mid-2006.  An initial amount of 
€5.6 billion from the tenth European Development Fund (EDF, 2008-2013) will be used in the areas 
of land transport, energy, water, informati on technology and teleco mmunications networks.23 
(b) Economic Community of Central African States (ECCAS) 
25. Cameroon is a founding member of the ECCAS, which was established under a treaty signed 
at Libreville in October 1983.24  The main objective of the ECCAS is to guide the process of 
cooperation and physical, economic and monetary integration in Central Africa.  The ECCAS' 
                                                      
21 The Charter establishing the OAU was signed on 25 May 1963.  The Constitutive Act of the African 
Union was adopted at the summit held in Lomé (Togo) in July 2000.  Th e African Union, which replaced the 
OAU, was proclaimed on 11 July 2001 at Lusaka (Zambia), after ratification of the Constitutive Act by over 
44 of the 53 States members of the OAU.  The Durban  Summit of 9 July 2002 launched the African Union. 
22 For further information, see NEPAD, informati on on line.  Consulted at:  http://www.nepad.org. 
23 European Commission, press release IP/06/986, 13 July 2006.  Consulted at:  
http://europa.eu/rapid/pressReleasesAction.do?refer ence=IP/06/986&format=HTM L&aged=1&language=EN&
guiLanguage=fr. 
24 The ECCAS is composed of 11 countries:  An gola, Cameroon, Central African Republic, Chad, 
Congo, Equatorial Guinea, Gabon an d Sao Tome and Principe and the three members of the Economic 
Community of the Great Lakes Countries (CEPGL) – Burundi, the Democratic Republic of the Congo and Rwanda. WT/TPR/S/187/Rev.1 Trade Policy Review 
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institutions comprise the Conference of Heads of St ate and Government, the Council of Ministers, the 
Secretariat General, the Consultative Commission a nd specialized technical committees, as well as the 
Court of Justice, although the latter is not yet f unctional.  The ECCAS also  has a specialist energy 
body – the Central African Power Pool (CAPP), set  up on 2 April 2003 with the aim of establishing a 
subregional forum for resolving energy pr oblems and creating an electricity market. 
26. Although it remained inactive for some time, not ably because of the many conflicts in the 
region, the ECCAS is now one of the cornerstones of  the AEC (section (a) above).  Because of these 
conflicts, member countries have added the promotion of peace, security and stability in Central Africa to the ECCAS' traditional tasks.  The "Cou ncil for Peace and Security in Central Africa" 
(COPAX)
25 has been established as a me chanism for the promotion of peace, security and stability in 
Central Africa. 
27. With a view to an Economic Partnership Agreement (EPA) (section (d) below), on 
24 January 2003, Central Africa and the Europ ean Union (EU) concluded an agreement on the 
Regional Cooperation Strategy Paper for the period  2003-2007, which should eventually lead to the 
amalgamation of the ECCAS and the CEMAC.  In  September 2005, the convention on the financing 
of the Support Programme for Regional Integra tion in Central Africa (CEMAC and Sao Tome and 
Principe) (PAIRAC) was signed.26  This new programme, for a tota l of €16 million, is intended to 
build trade negotiation and institutional capacity am ong the region's entities;  to consolidate economic 
convergence;  to reinforce the customs union;  an d to develop the free movement of goods, services, 
capital and persons.27 
28. The ECCAS member countries have adopted a tariff reduction scheme for intra-Community 
trade, known as the ECCAS Preferential Tariff, whic h should in principle have come into effect on 
1 July 2004.28  The time limit for the creation of the free-trade area is 31 December 2007, in 
accordance with the timetable of  the EPA with the EU.  By May 2007, however, tariff reduction had 
not yet begun. 
29. ECCAS activities should in principle be financed by the levying by member countries of the 
Community Integration Contribution (CCI) of 0.4 per cent of the value of imports from third 
countries.  Cameroon does not, however, levy the CCI. 
(c) Central African Economic and Monetary Community (CEMAC) 
30. Cameroon and its neighbours have a long common  history of regional integration, dating 
formally from their accession to independence.  As  a complement to the Central African Monetary 
Union (CAMU) (Chapter I(1)), the Central Afri can Customs and Economic Union (CACEU) was set 
up under the 1964 Brazzaville Treaty.  The economic integration process within this Union was 
revived in the early 1990s by the treaty establis hing the CEMAC, which began its activities in 
June 1999 and officially took over from the CACEU.29  One of the CEMAC's main objectives is to 
create a single market based on the free movement of goods, services, capital and persons. 
                                                      
25 Decision No. 001Y/FEV/25/1999 of 25 February 1999. 
26 Europeaid (undated). 
27 European Commission (undated b). 
28 Decision No. 03/CEEAC/CCEG/XI/04. 
29 The Treaty was signed on 16 March 1994 by Cameroon, Central African Republic, Chad, Congo, 
Equatorial Guinea and Gabon.  On 5 February 1998, the Heads of State proclaimed the dissolution of the 
CACEU and the creation of the CEMAC (Decision No . 6/98-UDEAC-CEMAC-CE-33).  The CEMAC Treaty 
was notified to the WTO in 2000 under the Enabling Cl ause by the CEMAC members which are also members Cameroon WT/TPR/S/187/Rev.1 
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31. The CEMAC's institutional framework consists of the Conference of Heads of State and 
Government, the Council of Ministers, the Executiv e Secretariat, the Inter-State Committee, the 
Community Court of Justice (operational since De cember 2000), an Inter-Parliamentary Commission 
set up on 22 June 2000 (to be replaced by the Comm unity Parliament when the relevant Convention 
has been ratified), and the BEAC, whose headquarter s are in Yaoundé.  The Court of Justice has two 
chambers – the Judicial Chamber, responsible for interpreting and enforcing Community law, and the 
Audit Chamber, which controls and monitors Community finances. 
32. The CEMAC established the Central African Economic Union (UEAC), which has inherited 
all CACEU activities and obligations30, with the aim of "establishing the conditions for harmonious 
economic and social development within the framework  of an open market and an appropriate legal 
environment".  To this end, the UEAC intends  to strengthen the competitiveness of economic and 
financial activities by harmonizing the relevant regulations;  to ensure convergence towards 
sustainable performance by coordinating economic  policies and bringing national budgetary policies 
into line with the common monetary policy;  to cr eate a common market;  and to institute coordination 
of national sectoral policies, including the adoption of common policies, particularly in the areas of 
agriculture, livestock, fisheries, industry, trade, tourism, transport, telecommunications, energy, the 
environment, research, education and vocational training.31  Three stages are envisaged:  laying the 
groundwork for the free movement of goods, ser vices, capital and natu ral persons (June 1999-
June 2004);  implementing free movement (June 20 04-June 2009);  and developing common sectoral 
policies (June 2009-2014). 
33. During the first stage32, CEMAC members focused on customs and fiscal matters as well as 
the free movement of persons and goods.  The Customs Code was revised to include, inter alia , the 
acts and regulations on customs valuation and rules of origin33;  likewise, the CET was revised to 
bring it into line with the 2002 version of the Harmonized System (HS)34;  and application of VAT 
was harmonized (Chapter III(2)(ii);  (iii)(a);  (iii)(f);  and (iv)).  However, the regulations applicable 
to companies and government aid to ensure free co mpetition within the common market have not yet 
come into effect.35  CEMAC members also attach particular  importance to coordination of national 
transport policies in order to promote the development of trade.36  CEMAC action to develop and 
modernize the subregional road network is supported by the EU. 
34. The CEMAC Investment Charter was adopted in 1999.37  The CEMAC has also harmonized 
corporate taxation among its members.38  A CEMAC passport has been adopted but for the time being 
                                                                                                                                                                     
of the WTO (with the exception of Equatorial Guinea,  which has observer status).  See WTO documents 
WT/COMTD/N/13 and WT/COMTD/24 of 29 September 2000. 
30 These include the adoption of common customs regulations and provisions on duty- and tax-free 
entry (Act No. 2/92-UDEAC-556-CD-SE1, as amended);  as well as the establishment of a common external 
tariff (CET) and a generalized preferential tariff (GPT) in June 1993 (Act No. 7/93-UDEAC-556-CD-SE1, as 
amended). 
31 Convention governing the UEAC. 
32 CEMAC Executive Se cretariat (2005). 
33 Regulation No. 05/01-UEAC-097-CM-06. 
34 Regulation No. 16/03-CEMAC-1368-CM-11. 
35 Regulation No. 1/99/UEAC-CM-639 and Regulation No. 4/99/UEAC-CM-639. 
36 The main CEMAC instruments relating to the tran sport sector are the following:  the Merchant 
Marine Code (2001);  the Inland Waterway Naviga tion Code common to the CEMAC and the Democratic 
Republic of the Congo (1999);  the Air Transport Agreement between CEMAC member States (1999);  the UDEAC Highway Code (1989);  and th e UDEAC International Certificate of Motor Vehicle Liability Insurance 
("pink card" introduced in 2000). 
37 Regulation No. 17/99/CEMAC/020-CM-03. 
38 Directive No. 02/01/UEC-050-CM-06. WT/TPR/S/187/Rev.1 Trade Policy Review 
Page 20 
 
 
it is only recognized in Africa.39  In addition, a "single authorization" system was adopted in 2000 to 
facilitate the establishment of banks within the CEMAC (Chapter IV(5)(vi)).40 
35. In 2006, the CEMAC set up a Common Market Organization (CMO) for sugar41 with the aim 
of achieving self-sufficiency in the region by ra ising output of sugar locally and introducing a 
mechanism that would allow shortages in some me mbers to be offset by surpluses in others.  The 
policy is implemented by a Committee for th e Coordination and Monitoring of Sugar 
Policies (CCSPS), which brings together the auth orities and representatives of sugar companies.  
According to the President of the Sugar I ndustry Group (GPS), the Committee will define a 
Community-wide supply plan "on the basis of Community forecasts, supported by national figures 
that take into account, for each country, estimates of  sugar production, marketing on domestic and 
Community markets, exports to markets in third countries, official imports of Community sugar, 
illegal imports and movements of stocks".42 
36. The common market faces numerous obstacles.  Despite the introduction of the GPT, intra-
regional exports remain below 2 per cent of total expor ts.  This situation is explained in part by the 
lack of complementarity between production system s, petroleum, cotton and timber products being 
the main exports of these countries.43  Cameroon, however, is in a better position as it is the only 
member State with a significant industrial base.  Intr a-regional trade is also hampered by problems of 
implementation inasmuch as national trade practic es are not always consistent with Community 
regulations.  The Executive Secretariat of the CEMA C also cites "misapplication of tax and customs 
codes and regulations, tariff and non-tariff barriers to intra-regional trade, poor compliance with 
Community rules of origin and provisions on the regulation of competition".44  Non-tariff barriers 
include, in particular, burdensome rules and pro cedures;  the non-viability of certain transport 
corridors;  or the inadequacies of transport services.45  One obstacle to the movement of goods is the 
absence of a single entry point system, which re sults in the double taxation of certain products 
(Chapter III(2)(iii)). 
37. A number of initiatives were recently taken to remedy these problems, including the 
introduction of ASYCUDA to facilitate  application of the CET and the exchange of data, together 
with reform of transit procedures for goods passing through Douala.  Collection of import duties at the 
place of entry, according to the country of destination, has been made possible following the 
establishment of a Central African bureau in Douala  for this purpose (a similar procedure is under 
consideration for Chad), which is intended to replace the guarantee system.  A CEMAC study aimed 
at simplifying rules of origin and ensuring that  they are better observed was undertaken in 2006.46 
38. The Executive Secretariat's activities are fina nced through the Community Integration 
Tax (TCI), which is collected by the cust oms services of CEMAC member countries 
(Chapter III(2)(iii)(b)).  Some countries, however, fa il to surrender the proceeds of this tax to the 
                                                      
39 Regulation No. 1/00-CEMAC-042-CM-04. 
40 Regulation No. 1/00/CEMAC/UMAC/COBAC. 
41 Regulation No. 10/06-UEAC-166-CM-14 on the creation, organization and operation of the 
Common Market Organization for sugar in the CEMAC zone.  This is the first common market organization in the CEMAC. 
42 Sucre éthique, "Cameroun Tribune – mercredi 26 juillet 2006".  Consulted at: 
www.sucre-ethique.org/Afrique-Centrale-Vers-un-marche. 
43 IMF (2006c). 
44 Executive Secretariat of the CEMAC (2005). 
45 IMF (2006c). 
46 Ibid. Cameroon WT/TPR/S/187/Rev.1 
 Page 21 
 
 
Executive Secretariat, which explains to so me extent the latter's financial difficulties.47  Cameroon, for 
example, whose contribution together with that of Gabon should have repr esented 80 per cent of the 
budget in 2003 and 2004, paid only 23 per cent of the amount owed in 2003 and 32 per cent in 2004;  in October 2005, Cameroon's total arrears am ounted to CFAF 20.2 billion (US$38.3 million).
48  
Moreover, 70 per cent of TCI revenue was to have  been used to compensate for the loss of tax 
revenue suffered by member countries as a result of integration. 
39. With a view to the conclusion of an EPA be tween the EU and Centra l Africa (section (d) 
below), the CEMAC is negotiating free trade agre ements with Sao Tome and Principe and the 
Democratic Republic of the Congo (DRC). 
(d) Relations with the European Union (EU) 
40. Cameroon enjoys preferential access to the Eu ropean Union market under the Generalized 
System of Preferences (GSP), excluding the "Every thing but Arms" initiative, which is reserved for 
least-developed countries.  Cameroon is also one of the 79 African, Caribbean and Pacific (ACP) 
countries which signed the Cotonou Agreement wi th the EU on 23 June 2000 (for a period of 
20 years).  Under the Agreement, which came into force on 1 April 2003, the EU allows duty-free 
entry for industrial goods, some agricultural pr oducts, and fisheries products from ACP countries 
(except for South Africa), on a non-reciprocal basis during an interim period (2001-2007)49, subject to 
a safeguard clause.  For bananas, bovine meat and sugar, the EU grants special access under 
"commodity protocols".  New trade arrangements cons istent with WTO rules ha ve to be concluded by 
31 December 2007 at the latest to replace th e trade provisions of the Cotonou Agreement.50  These 
arrangements will take the form of an EPA betw een the EU and the various regional groups of 
ACP countries. 
41. The process of negotiating EPAs began on 27 Se ptember 2002:  the first phase concerned 
horizontal questions of interest to all parties;   and the second phase commenced with negotiations 
between Central Africa and the EU in October 2003.  In July 2004, the EU and Central Africa signed 
the road map for the negotiations51, whose aim, inter alia , is the creation of a WTO-consistent free 
trade area over a period of 12 years beginning in Ja nuary 2008.  In February 2007, the officials 
responsible for the negotiations agreed to conti nue the second phase and embark immediately on the 
next phase, which will involve "drafting of EPA le gislation, negotiation of market access offers, 
identification and implementation of EPA monitoring measures".52 
(e) Relations with the United States of America 
42. Cameroon enjoys preferential access to the United States market both under the GSP and, 
since 2 October 2000, pursuant to the programme  initiated by the United States under the African 
Growth and Opportunity Act (AGOA).  Since 1 Ma rch 2002, Cameroon has also been AGOA-eligible 
under the special textile clause.  In 2006, United States imports from Cameroon totalled 
US$223.5 million, of which US$767,000 were im ported under the GSP and US$152.4 million under 
the AGOA.  The goods imported under the AGOA were mainly energy-related products, while those 
                                                      
47 European Centre for Development Policy Management (2006).  One of the reasons why 
CEMAC member countries do not tran sfer the TCI is their dissatisfaction at the use to which it is put. 
48 European Centre for Development Policy Management (2006). 
49 This Agreement is the subject of a waiver in th e WTO, which was approved at the Doha Ministerial 
Meeting and expires on 31 December 2007 (WTO document WT/MIN(01)/15 of 14 November 2001). 
50 WTO document WT/MIN(01)/15 of 14 November 2001. 
51 European Commission (undated a). 
52 European Commission (2007). WT/TPR/S/187/Rev.1 Trade Policy Review 
Page 22 
 
 
under the GSP were agricultural products (US$313, 000), chemicals (US$241,000), forest products 
(US$141,000), other manufactures (US$68,000), textil es and clothing (US$2,000) and mineral and 
metal products (US$2,000). 
(f) Other agreements and arrangements 
43. In addition to the European Un ion and the United States of America, other countries accord 
goods from Cameroon preferential (non-reciprocal) tariff treatment within the GSP framework.53  
Cameroon is also party to the Agreement on the Global System of Trade Preferences (GSTP) among 
developing countries. 
44. Cameroon has signed trade agreements w ith a number of countries, such as, 
Côte d'Ivoire (1962), Japan (1962), Senegal (1974) , Morocco (1987), Tunisia (1999), Egypt (2000), 
China (1972, updated in 2002) and Equatorial Gu inea (date not available).  These agreements 
establish a general framework for trade cooperation, without granting tariff preferences.  Only the 
agreement with Senegal provides exemption from cu stoms duties and taxes having equivalent effects 
for all products.  According to the authorities, however, the agreement with Senegal is still being 
renegotiated. 
(4) INVESTMENT REGIME  
45. Government policy seeks to promote growth through investment.  Certain sectors, however, 
such as oil refining, water, fixed telephony and so me postal services, remain a government monopoly.  
Investment policy is the responsibility of the Ministry  of Industry.  Despite its legislative efforts, 
Cameroon still has difficulty in attracting foreign invest ment (Chapter I(3)(ii)).  In order to define a 
more attractive regulatory framework for priv ate investment, in 2002 Cameroon adopted a new 
Investment Charter54 to replace the 1990 Investment Code, which had not achieved the expected 
investment targets.55 
46. The Charter allows for a period of five years (from its enactment) for the adoption of sectoral 
codes and regulations on the operati on of the institutions envisaged.  A ccording to the authorities, this 
period has been extended by two years.  During th e transition, the institutions and regimes already 
existing under repealed legislation remain in place.56  Companies benefiting from special or privileged 
regimes under such legislation will retain their bene fits.  At the institutiona l level, an Investment 
Promotion Agency has been set up under the Ch arter and will replace the Investment Code 
Management Unit (ICMU), currently serving as the "single window" for investors, once it is 
operational.57  The Charter also provides for the crea tion of a Regulation and Competition Council58, 
and an export promotion agency, although the latter has not yet been established. 
47. The Charter provides for the following:  an au tomatic regime allowing investment without 
prior Government approval;  a declaration regime al lowing investment within two working days;  and 
                                                      
53 The countries are:  Australia,  Belarus, Canada, Japan, New Zealand, Norway, Russia, Switzerland 
and Turkey. 
54 Law No. 2002-004 of 19 April 2002, amended by Law No. 2004-20 of 22 July 2004. 
55 Ordinances No. 90/007 of 8 November 1990 and No. 94/003 of 24 January 1994. 
56 The new Charter specifically repealed Ordinance No. 90/001 of 29 January 1990 establishing 
Cameroon's free zone regime, ratified by Law No. 90/023 of 10 August 1990;  and Ordinance No. 90/007 of 8 November 1990 containing Cameroon's Investment Code. 
57 The decree on the Agency's organization and operation was signed in 2005. 
58 The President signed Decree No. 2004/266 of 22 September 2004 on the organization and operation 
of the Regulation and Competition Council (CRC). Cameroon WT/TPR/S/187/Rev.1 
 Page 23 
 
 
a regime providing for authorization within 15  working days.  After these periods, the regime 
requested is automatically granted.  However, the implementing texts have not yet been adopted.  The 
Charter also provides for three typ es of incentive:  promotion (including activities such as organizing 
events and missions, management of a range of oppo rtunities, and marketing the country's potential);  
facilitation (consisting, inter alia , of assistance in completing formalities);  and support (consisting in 
the main of technical or financial support fo r forming or taking over companies and developing 
exports).  The fiscal incentives include lower cu stoms duties, zero VAT on exports and refund of 
VAT collected on investments and the operating cost s of exporting companies;  as well as special 
incentives for research and development, vocational training, and environmental protection.  The 
Charter also envisages the creation of economic zones. 
48. The Charter guarantees all natural or legal persons  the freedom to engage in business activity, 
equality of treatment, property rights, freedom to repatriate foreign capital invested and operating 
profits, as well as repatriation of savings on salaries paid to expatriates;  access to the foreign currency market and freedom to transfer capital in accordan ce with the rules of the CAMU.  It does not impose 
any limit on foreign capital holdings, unlike the 19 90 Code, which imposed limitations in special 
cases, for example, under the small and medium -sized enterprises (SME) regime.  Until 2007, 
however, private investment was still governed by th e 1990 Code and the related sectoral Codes – the 
Mining Code (2001), the Forestry Code (1994) an d the Petroleum Code (1999) (Chapter IV). 
49. Under the 1990 Code, companies can benefit fro m the following:  the basic regime (for 
eight years);  the SME regime (for ten years);  the strategic enterprises regime (for 17 years);  or the 
free zone regime (Chapter III(3)(vi)).  Under the ba sic regime, the benefits include fiscal incentives 
such as exemption from the registration tax on cap ital-increase instruments and leases for property to 
be used for professional purposes, and from tran sfer tax on the purchase of property, land or 
buildings.  Companies can also receive a 50 pe r cent reduction in company tax (IS), the tax on 
industrial and commercial profits (BIC), and th e proportional tax on income from movable capital 
(TPRCM).  The SME regime and the strategic enterprises regime provide the same benefits, but for 
longer periods.  In order to take advantage of the SME regime, at least 35 per cent of the capital must 
be held by Cameroonian nationals.
59 
50. Investments are also eligible for the reinvestment regime unde r the General Tax Code, with 
exemption from registration fees and lower company or personal income tax.  In order to qualify for 
the lower tax, the reinvestment must be in the tour ism, industrial, agricultural, mining, forestry, new 
information technology or communications sector s and its total value must be at least 
CFAF 25 million.  The tax reduction is granted on the basis of 50 per cent of the reinvestment 
allowed, but may not exceed half of the prof it declared during the fiscal year in question.60 
51. Foreign direct investment (FDI) in Cameroon must be the subject of a prior declaration to the 
Ministry of Finance (Chapter I(1)).  Transfers of fo reign currency must be authorized by the Ministry 
if they exceed CFAF 100 million.  Authorization is  given if the transfer complies with the fiscal 
regulations on investment;  12 days are needed on average, however, in order to obtain an 
authorization. 
                                                      
59 For further details on these incentives, see WTO (2001). 
60 Circular No. 0004/MINEFI/DGI/LC/L of 25 January 2007 specifying the implementing rules for the 
fiscal provisions in the 2007 Finance Law.  Consulted at:  http://www.impots.gov.cm/dispositions_ 
fiscales_LF_2007.pdf. WT/TPR/S/187/Rev.1 Trade Policy Review 
Page 24 
 
 
52. Since 2005, a (summary or detailed) environmenta l impact study has been required in order to 
engage in certain operations.61  The operations that require a de tailed study include certain types of 
social infrastructure (for example, dams or land dr ainage), certain construction works (for example, 
development of industrial zones, real estate pr ojects involving over 100 housing units or large 
commercial projects), some types of economic infrast ructure (for example, construction of roads, oil 
and gas pipelines, railways, airports and ports of a certain size, thermal and hydroelectric power stations of a certain size, or storage facilities fo r natural gas or other fossil fuels), and various 
operations in the agricultural, mining, manufactur ing, forestry, livestock, fisheries and tourism 
sectors.  Other smaller operations  only require a summary study.
62 
53. In addition to the OHADA Treaty and its Uniform Acts, companies are also governed by the 
Civil Code, and Law No. 90/031 of 10 August 1990 on commercial ac tivities in Cameroon.  In 2005, 
107 affiliated foreign companies had a presence in Came roon.  In practice, however, the procedures 
for setting up businesses are complex.  In 2006, the World Bank  ranked Cameroon 125th (out of 
175 countries), taking into account the administrative and legal obstacles which an entrepreneur has to 
overcome in order to set up a company.63  The authorities have indicated that efforts have been made 
to remedy the situation, particularly through th e establishment, in 2006, of an Interministerial 
Committee chaired by the Prime Minister.  Compa ny taxation (Table II.2) in Cameroon is governed 
by the General Tax Code and by the finance laws a nd various ordinances.  Special taxation applies to 
the petroleum, mining and forestry sectors (Chapter IV) and to public service concessions. 
Table II.2 
General company taxation, 2007 
Name Rate Taxable base Special conditions 
Proportional tax 
on industrial and 
commercial 
profits (BIC) 22 per cent (plus 10 per 
cent for the supplementary 
Community tax (CAC)), 
giving a total of 24.20 per cent) Profits of holders of mining concessions, 
lessees and sub-lessees, as well as the profits 
earned by natural persons in the exercise of a 
commercial or industrial profession. The tax may not be less than a 
minimum equivalent to 1.10 per 
cent (including the CAC) of the 
turnover excluding tax. 
Proportional tax 
on wages and 
salaries 6 per cent (plus 10 per cent 
for the CAC, giving a total 
of 6.60 per cent) of the gross wage Payments to suppliers  of insurance and 
commercial travellers, wages, salaries, 
indemnities, fees, pensions and annuities if the remunerated activity takes place in Cameroon A flat sum of 20 per cent for 
professional expenses is deducted 
from the net amount taxable. 
Proportional tax on movable capital earnings 
(TPRCM) 25 per cent for 
shareholders domiciled abroad (may be lower 
depending on the country, 
for example 15 per cent in the case of France);  
16.5 per cent for 
shareholders domiciled in Cameroon Dividends The General Tax Code determines 
the other categories of income subject to the TPRCM, for example, 
earnings from bonds, debt 
instruments and interest on savings accounts 
Company tax (IS) 35 per cent (plus 10 per 
cent for the CAC, giving a total of 38.5 per cent) All profits or earnings by legal pers ons The amount of the tax may not be 
less than a floor level (i.e. a certain percentage of turnover).  Some 
charges can be deducted, as well as 
taxes other than the IS, income tax, the special tax on income, the 
TPRCM, penalties and fines 
Table II.2 (cont'd) 
                                                      
61 Order No. 0070/MINEP of 22 April 2005 establishing the various categories of operation which 
require an environmental impact study;  and Decree No. 2005/0577/PM of 23 February 2005 establishing the 
arrangements for environmental impact studies. 
62 Law No. 96/12 of 5 August 1996 containing the framework law for environmental management. 
63 World Bank (undated). Cameroon WT/TPR/S/187/Rev.1 
 Page 25 
 
 
Name Rate Taxable base Special conditions 
Social security 7 per cent under the 
general and domestic 
regimes, 5.65 per cent 
under the agricultural regime, 3.40 per cent under 
the education regime Ceiling on wages of CFAF 300,000 Th e employer and the employee 
share the social security charge 
(under the general regime, the 
employer pays 4.2 per cent and the employee 2.8 per cent) 
Contribution for 
occupational 
accidents 1.75 per cent to 5 per cent 
depending on the risk level 
(1.75 per cent applies to the services sector) Total wages Paid by the employer 
Source : WTO Secretariat. 
54. Governance continues to represent a challenge for Cameroon, even though the situation has 
improved somewhat since 2001.64  In 2006, of the 163 countries in Transparency International's 
Corruption Perceptions Index, Cameroon was ranked 138th.  A survey of 835 companies in Cameroon 
in 2006 showed that the sectors and public services mo st seriously affected were customs, the taxation 
service, the police and gendarmerie, the judicial system, property services, transport services and services responsible for admi nistrative authorizations.
65  A certain number of measures have, 
however, been taken to combat this scourge.  In 2005, for example, the Audit Chamber and the 
National Financial Investigation Agency (ANIF) were set up.  In March 2006, a National Anti-
Corruption Commission (CoNAC), with investigative a nd enforcement powers, was created.  Units to 
combat corruption have also been establis hed within the majority of ministries. 
55. Cameroon is a member of the International Ce ntre for Settlement of Investment Disputes 
(ICSID) and the Multilateral Investment Guarant ee Agency (MIGA).  It has also signed the 
Convention on the Recognition and Enforcement of Foreign Arbitral Awards (New York 
Convention).  It is a party to the ACP-EU Partne rship Agreement of 23 June 2000, which provides for 
an arbitration mechanism to settle disputes betwee n ACP States and entrepreneurs, suppliers or 
providers of services in connection with European Development Fund financing.  As a member of the 
OHADA, Cameroon also has available to it an ar bitration mechanism, on both an ad hoc and a 
permanent basis (the Common Court of Justice and Arbitration).  Cameroon's employers' association 
(GICAM), which has 207 members (15 of which are professional associations or unions), also has its 
own arbitration centre.66 
56. By June 2006, Cameroon had signed bilatera l investment treaties with Germany (1963), 
Switzerland (1964), the Netherlands (1966), th e Belgium-Luxembourg Economic Union (1981), 
Romania (1981), the United Kingdom (1985), the United States of America (1989), and Italy (2004).67  
It has also signed treaties not yet in for ce with China (1997), Egypt (2000), Guinea (2001), 
Mali (2001), Mauritania (2001) , and Mauritius (2001).68 
                                                      
64 The Corruption Perceptions Index (CPI) of Transparency International refers to the perception of 
businessmen and country-analysts regarding the level of corruption and ranges from 10 (highly clean) to 
0 (highly corrupt).  Cameroon's CPI score was 2.3 in 2006 compared to 1.8 in 2003 and 2.0 in 2001. 
65 For details on the findings of this stud y, see Transparency International (2007). 
66 The arbitration regulations of the GICAM arbitration centre were adopted on 20 November 1998 and 
revised on 1 July 2005. 
67 The years when the treaties came  into force are in brackets. 
68 The years when the treaties were signed are in brackets. WT/TPR/S/187/Rev.1 Trade Policy Review 
Page 26 
 
 
ANNEX II.1:  TRADE-RELATED TECHNICAL ASSISTANCE 
1. Since acceding to the WTO on 13 December 1995, Cameroon has enjoyed numerous facilities 
provided by the WTO and its partners, which have  enabled it to participate effectively in the 
multilateral trading system (MTS), to benefit from its  rules, and to promote the development of its 
trade.  As a member of the Central Africa n Economic and Monetary Community (CEMAC), 
Cameroon also takes part in the various tec hnical assistance activities in favour of all CEMAC 
member countries.  As a developing country, Came roon in principle and upon request, benefits from 
two national programmes of activity offered each y ear by the WTO to build human and institutional 
capacities. 
2. Since the previous review of its trade policy in 2001, Cameroon has taken part in 
91 WTO regional seminars on trade policy for Fren ch-speaking African WTO Members.  Cameroon 
regularly offers to host WTO regional seminars  (six regional seminars since 2001, with broad 
participation by national officials).  Moreover, Came roon appears to be an a ppropriate destination for 
organizing technical assistance activities because of fre quent flights and logistical facilities.  Since 
2001, it has also benefited from 12 national activ ities in Yaoundé and Douala and some nine 
Cameroonian officials have followe d trade policy courses in Geneva. 
3. Cameroon's trade-related techni cal assistance needs cover, inter alia , the following areas:  
implementation of the WTO Agreements;  notifi cations;  customs valuation;  sanitary and 
phytosanitary measures (SPS);  harmonization of  national laws and re gulations with the 
WTO's principles and rules;  formulation of policies to enhance the benefits and minimize the 
potential costs of implementing the Agreements;  capac ity-building with a view to participating in the 
WTO's regular activities and in trade negotiations;  supply constraints;  and integration of trade 
policies into development strategies. 
(1) IMPLEMENTATION OF THE AGREEMENTS AND POLICY FORMULATION  
4. Several areas are of concern to Cameroon as regards implementation, such as the application 
of WTO-consistent contingency measures, the limited range of its technical regulations, SPS 
measures and procedures, as well as fraud and smuggling,  which are frequently detrimental to trade.  
Training customs personnel in customs valuation tec hniques and national officials in the elaboration 
and application of technical barriers to trade (TBT) would be a solution. 
5. Cameroon's trade policy is not well known, owi ng to lack of notifications.  Cameroon has 
submitted only 11 notifications since joining the WTO.  It would like to fulfil all its obligations in this 
respect, including with regard to the contact point under Article 69 of the TRIPS Agreement, 
preferential and non-preferential rules of origin, and State trading.  Technical assistance on procedures and regulations is requested for this purpose, so as to enable it to fulfil its obligations, enhance 
transparency and inform partners of its trade legislation. 
6. As a member of JITAP II since February 2003,  Cameroon (16 of its nationals) has benefited 
from the various training courses under this programme's modules.  The most recent took place in 
Yaoundé and Douala from 16 to 20 October 2006 an d was conducted by JITAP's three implementing 
agencies (ITC, UNCTAD, WTO), under the guidan ce of the WTO, which is responsible for 
implementing module 2 on information manageme nt and access to the resources of the various 
agencies.  In addition, the open days in Yaoundé, from 24 to 26 July 2007, were intended to furnish 
more information on the facilities created or de veloped under JITAP, w ith presentations on the 
negotiations being held and the various aspects of the multilateral trading system's rules. Cameroon WT/TPR/S/187/Rev.1 
 Page 27 
 
 
7. As regards infrastructure, since October 2006 Cameroon has had three reference centres and 
four national enquiry points on sanitary and phyto sanitary measures (SPS), technical barriers to 
trade (TBT), trade-related aspects of intellectual property rights (TRIPS) and services, with the Ministry of Trade acting as focal point.  Cameroon takes an active part in the WTO Ministerial 
Meetings and its mission in Geneva continues to be involved in the WTO's day-to-day activities and 
in the ongoing negotiations under the Doha Developm ent Agenda.  With a view to building the 
capacity of the persons involved in implementin g the WTO Agreements, technical assistance is 
sought, particularly for the committee responsible for following up the WTO negotiations, Cameroon's economic agents and also the staff of the Ministry of Trade and other ministries and 
departments. 
8. Cameroon would also like to receive assistance in updating its schedule of specific 
commitments and in making new offers under the GA TS, as well as in preparing replies to the 
checklist of issues on enforcement of intellect ual property rights at the national level. 
(2) S
UPPLY CONSTRAINTS  
9. Cameroon is pursuing its efforts to liberalize and develop its economy by means of various 
reforms:  structural (including privatization), ma croeconomic and institutional.  Emphasis has also 
been placed on combating corruption and enhanci ng competitiveness with a view to furthering 
Cameroon's integration into the global economy.  These reforms should help to improve the business 
climate and attract investment so as to boost sustained growth. 
10. Bearing in mind the EPA with the EU, Cameroon can expect  to face stronger competition for 
its products, both in national and regional market s.  Cameroon's current position as the leading 
regional supplier of manufactures in particular could be  seriously challenged.  In order to meet this 
challenge, in addition to improving competitiveness , it is vitally important to upgrade Cameroon's 
infrastructure (including electricity, roads, water re sources, laboratories, and metrology instruments).  
It will be necessary to offer lower-priced goods and services to regional destinations while at the same 
time complying with the numerous technical regulati ons and SPS measures in force in other markets.  
The constraints that will have to be addressed include  the problem of access of inputs, whose cost is 
generally high for structural reasons. 
11. The high cost of transport and the efforts to secu re local added value appear to be decisive 
factors in existing policies in areas such as for estry, where Cameroon undoubtedly has advantages.  
Nevertheless, the various constraints have not allo wed these policies to achieve their objectives.  One 
special feature of the region is the excess liquidity in the banking system as a whole, at a time when 
there is a severe shortage of funding, which is gran ted only parsimoniously and at very high cost for 
import-export (i.e. short-term) activities.  The CET-b ased tariff structure does not appear in general to 
encourage the competitiveness of local products, either  on the domestic market or on foreign markets 
(Chapter III(2)(iii(a)).  Other duties and taxes on imports and the complex customs procedures do not 
help matters. 
12. Continued reform, particularly of structures, c ould provide the beginning of a solution to the 
problem of supply constraints.  These efforts c ould be supported by the international community 
through programmes designed to improve the quality of local products, establish regional 
infrastructures and specialized financing instituti ons (including microfinance), modernize customs 
procedures, and rationalize the taxation system. WT/TPR/S/187/Rev.1 Trade Policy Review 
Page 28 
 
 
(3) INTEGRATION OF TRADE INTO DEVELOPMENT STRATEGIES  
13. Cameroon's Poverty Reduction Strategy Paper (PRSP) was adopted by the authorities in 
April 2003.  It was examined and approved by th e Executive Boards of the International Monetary 
Fund (IMF) and the World Bank in Ju ly 2003.  The final document called inter alia  for the creation of 
an environment conducive to the development of the private sector, to be underpinned by 
improvements to infrastructure, as well as more effe ctive policies to combat corruption, reinforce the 
taxation system, improve the judicial system, liber alize trade and develop financial intermediation. 
14. Consideration of the main conclusions of this  review of Cameroon's trade policy should help 
to ensure that trade concerns are better integrated  into the development stra tegy in general and more 
particularly into the poverty reduction strategy.  Th e examination of both trade policy instruments and 
sectoral policies highlights the avenues to be explored  in this respect.  The technical assistance sought 
for this purpose could also enable Cameroon to deve lop a better appreciation of the potential benefits 
of participation in the multilateral trading system a nd encourage it to fulfil its WTO obligations more 
completely.