Cameroon WT/TPR/S/187/Rev.1 
 Page 29 
 
 
III. TRADE POLICIES AND PRACTICES BY MEASURE 
(1) INTRODUCTION  
1. Cameroon generally applies CEMAC decisions with regard to customs.  Barring a few 
exceptions, its customs tariffs are always based on the CEMAC Common External Tariff (CET);  all 
the rates are ad valorem .  The simple average customs tariff is  19.1 per cent.  Cameroon binds tariffs 
at a ceiling rate of 80 per cent for agricultural products and 50 per cent for three non-agricultural 
products, i.e. only 14.0 per cent of tariff lines.  Ot her tariffs and taxes are bound at 80, 150 or 230 per 
cent according to product category.  The taxable base that Cameroon uses for value added tax (VAT) 
on imports creates a problem of compatibility with the principle of national treatment. 
2. In general, imports of CFAF 2 million or more  are subject to the programme for guaranteeing 
customs revenue (PSRD), and as such must be inspected by the Société Générale de Surveillance  
before shipment.  Inspection fees must be paid by th e importer at the official rate of 0.95 per cent of 
the c.i.f. value.  In practice, however, flat-rate taxation means that the fee can be as high as 5.5 per 
cent.  For some products, and for imports from Asia, Cameroon uses minimum values, which the 
authorities justify by the difficulties in implem enting the WTO Customs Valuation Agreement.  
Imports of petroleum products are a de facto m onopoly of the Cameroon Petroleum Depot Company 
(SCDP).  Cameroon has laws on con tingency measures, but the instituti on dealing with investigations, 
which was set up in 1998, was still not functioni ng at mid 2007.  Cameroon has not notified any 
sanitary or phytosanitary measures, or technical regulations to the WTO. 
3. An export duty is levied on all exports.  Expor ts of cocoa and coffee are also subject to 
various fees.  Prohibitions apply to  exports of logs of certain spec ies for economic reasons.  With a 
view to encouraging exports, different regimes allo w importation with suspension of duties and taxes.  
Tax benefits for exports are gran ted under the Industrial Free Zone ( ZFI) regime.  However, according 
to the new Investment Charter, the ZFI regime shoul d be terminated by the end of 2009 at the latest. 
4. Some products and services are still subject to price approval.  In two cases (frozen fish and 
wheat flour), approval applies only to imported pr oducts.  New temporary price control measures 
were also introduced in 2006.  The National Commission on Competition (CNC), which was 
originally due to be founded in 1998, was fina lly set up in 2006 and became operational in 2007.  
Implementation of the privatization programme has slowed down, with only one company privatized 
since 2001. 
5. The Cameroon intellectual property regime was harmonized with the TRIPS Agreement when 
the revised Bangui Agreement (1999) came into fo rce in 2002.  Several new copyright collection 
societies specializing in specific fields were set up in 2003.  However, various products are often 
counterfeited.  A new Government Procurement Regulatory Agency  was set up in 2001 and a new 
Government Procurement Code adopted in 2004.  National preference margins of 10 per cent for 
works contracts and 15 per cent for supplies contracts are provided for in the new legislation. WT/TPR/S/187/Rev.1 Trade Policy Review 
Page 30 
 
 
(2) MEASURES DIRECTLY AFFECTING IMPORTS  
(i) Registration and preshipment inspection 
6. Importers and (exporters) must be registered  with the Commerce and Personal Property 
Credit Register1 and with the list of importe rs (and exporters) held at the Ministry of Trade.  To 
register, importers must pay the Cameroon Nationa l Shippers' Council (CNCC) an annual fee of 
CFAF 10,000, pay the revenue officer of the Directorate of Trade CFAF 15,000, and hold a valid importer's licence.
2 
7. All imports (goods or services) must be declared  in advance for statistical purposes, and those 
with a value of over CFAF 2 million must be domi ciled with an approved intermediary.  Specific 
exchange regimes apply to petroleum and mini ng imports.  Imports with an f.o.b. value 
CFAF 2 million or more (except those expressl y exempted) are subject to the programme for 
guaranteeing customs revenue (PSRD) and therefor e to preshipment inspect ion.  Cameroon thus 
continues to use preshipment inspec tion, notified to the WTO in 20013, as provided under the PSRD. 
8. Since Cameroon's last Trade Polic y Review, the minimum (f.o.b.) value of imports subject to 
inspection has been raised from CFAF 1 million to 2 million.  Imports whose value is less and imports 
of certain products, such as live animals, crude oil and oil exploration and exploitation equipment or 
used motor vehicles, are exempted.4  Goods whose f.o.b. value is between CFAF 1 and 2 million must 
be notified in a prior declaration to the Société générale de surveillance (SGS).  Preshipment 
inspection is also applied to imports from other CEMAC countries. 
9. Preshipment inspection is carried out by the SGS, which checks quality, quantity, customs 
valuation, customs classification and import eligibility.5  An inspection and control tax of 0.95 per 
cent of the f.o.b. value of the imports is charged, with a minimum amount of CFAF 110,0006 per 
delivery or shipment.7  Since January 2003,  under the Identification Control of Imported Second-hand 
Vehicles Programme (CIVIO), the SGS inspects such  vehicles on arrival.  An inspection tax of 
CFAF 25,000 is charged per vehicle.  Preshipment inspection, including fees (especially fixed fees) charged to importers, increases the level of prot ection for similar goods or their locally made 
substitutes. 
10. For goods whose value is greater than CF AF 1 million (including those subject to 
preshipment inspection), the importer must apply to  SGS for an import declaration.  The following 
documents must be submitted:  a copy of the pro forma invoice, the order form, and the confirmation 
                                                     
 
1 Registration must be accomplished  during the first month of busi ness or in the month during which 
corporate bodies are formed. 
2 WTO document G/LIC/N/3/CMR/1 of 17 December 2004. 
3 WTO document G/C/W/245/Add.2 of 29 March 2001. 
4 Other products are exempted such as :  works of art, precious stones and metals, used personal objects, 
explosives and fireworks, vaccines an d serums, periodicals, non-commerci al postal parcels, trade samples, 
imports brought in by diplomatic bodies and United Nations agencies, gifts in kind made to the State or 
foundations by foreign governments or international bodies, or imports made under the free zone regime, except 
for forestry equipment. 
5 SGS (2006). 
6 With a rate of 0.95 per cent, the minimum (fixed) fee of CFAF 110,000 should in principle be paid on 
imports worth CFAF 11.6 million (a relatively large amount for individual imports to Cameroon).  In other words, in practice, imports subject to inspection are mostly worth less than this amount and so pay fee rates of 
more than 0.95 per cent, 5.5 per cent (i.e. the fixed fee of CFAF 110,000 on imports of CFAF 2 million) being 
the maximum. 
7 Decree No. 94/505/PM of 5 October 1995. Cameroon WT/TPR/S/187/Rev.1 
 Page 31 
 
 
telex or any other equivalent document stating the f.o. b. value.  The original together with four copies 
of the import declaration issued by the SGS are given to the importer or freight agent, and the SGS issues inspection orders for goods submitted.  After in spection, an internal report is sent to the SGS 
liaison office, which issues the corresponding Import Inspection Declaration (AVI).  Imports worth 
less than 1 million or exempted from preshipmen t inspection are directly submitted to customs 
procedures. 
(ii) Customs procedures 
11. Cameroon's authorities began a customs administ ration reform and modernisation programme 
in 1999, with the help of the IMF and the World Bank.  The main steps taken include starting up a 
Single Window for Foreign Trade Operations and securing the PAGODE system (a semi-
computerized customs operations management syst em set up in 1984).  In 2002, Cameroon decided 
gradually to replace the PAGODE system by the Automated Customs System (ASYCUDA ++).
8  The 
new system came on stream on 1 January 2007 in the Autonomous Port of Douala (PAD) and in other 
customs offices in the country.  ASYCUDA is  supposed to reduce customs clearance times 
substantially, increase customs revenues, provide fore ign trade statistics, help to combat customs 
fraud, smuggling and counterfeiting.9  A National Committee coordinating operations to combat 
fraud, smuggling and counterfeiting has been operational since 200510 and coordinates the activities of 
regional committees. 
12. The Single Window for Foreign Trade Operations (GUCE), set up for customs procedures in 
the PAD, has been operational since December 2000.   The GUCE brings together services of banks, 
the PAD, the SGS, Customs, the Treasury, excha nge offices, the National Office of Cocoa and Coffee 
(ONCC), and the phytosanitary services.11  Its main aim is to reduce the length of import procedures 
to seven days and export procedures to two days.12  In May 2007, the average times were 19 days on 
average for imports (seven days pour "citizens' companies" ( entreprises citoyennes )13, and five days 
on average for exports.  However, there are operationa l difficulties, due in particular to interface 
problems between the GUCE and some institutions.  Cameroon is a member of the World Customs 
Organization (WCO).  It is a contracting party to the Convention on Fac ilitation of International 
Maritime Traffic of the Interna tional Maritime Organization (IMO), and the International Convention 
on the Simplification and Harmonization of Customs Procedures (Kyoto Convention). 
13. Customs procedures are governed by the CEMA C Customs Code, and administered at the 
national level by the Customs Directorate, under the Ministry of the Economy and Finance.  Generally 
speaking, for customs clearance, the following documents are required:  the final invoice, freight 
invoice, insurance certificate, bill of lading or airw ay bill, and if necessary, the import declaration, 
SGS inspection report or certificate of exemption from duties and taxes.  An insurance contract with a 
local company is mandatory for imports worth CFAF 500,000 or more.  Other documents may be 
                                                      
8 Letter No. 02/00443/MINFI/CAB of 19 November 2002. 
9 The main products affected by smuggling and/or fraud are African print fabrics, cigarettes, sugar, 
flour, fuel, electric batteries, vehicle spare parts, pharmaceutical products and cultural works. 
10 Decree No. 98/270/PM of 15 February 2005. 
11 GUCE participants have undertaken to provide their services within the following time-limits:  
Customs – 1h 20 mins (including possible inspections);  PAD – 15 mins;  ONCC – 30 mins;  banks – 15 mins;  SGS – 8h 30 mins;  Treasury – 15 mins;  exchange offices – 30 mins;  and phytosanitary service – 8h. 
12 GUCE (undated). 
13 The period needed for import formalities has gone from 16 to 22 days with the introduction of 
ASYCUDA and the use of scanners;  with adaptation to the new environment, the periods are starting to be 
reduced once more.  To be deemed "citizen", companies must "accept to pay the right price in Customs;  ban 
practices of fraud, smuggling and counterfeiting;  aba ndon all influence peddling;  and denounce any deviant 
behaviour to customs officials" (Cameroon customs (undated a)). WT/TPR/S/187/Rev.1 Trade Policy Review 
Page 32 
 
 
required if necessary, for example to comply with particular regulations (certificate of origin or 
EUR 1 certificate of movement, sanitary or phytosanitary certificate, fumigation certificate, certificate of conformity or certificate of health, temporary admission authorization, importer's trading licence).  Special authorizations are required for importing goo ds such as pharmaceutical products (a marketing 
authorization delivered by the Minister of Public Health
14, together with a "health transit visa" from 
the provincial delegation of public health);  and weapons and ammun ition (import authorization from 
the Ministry of Territorial Administration). 
14. For imports whose value is less than CFAF 1 million, and those exempted from preshipment 
inspection, the customs declaration must be submitte d to the competent customs service together with 
the following documents:  a copy of the commercial invoice, the contract, the letter of contract or the 
registration document (if it is a vehicle);  a copy of the exemption from inspection tax (if necessary);  
and a receipt for CFAF 1,000 or 3,000 delivered by the revenue officer of the Directorate of Trade 
(depending on whether or not the operator is registered on the list of importers). 
15. Customs clearance must be handled by appr oved customs agents.  However, government 
authorities, diplomatic missions, international bodies and importers of second-hand vehicles may 
themselves declare their goods at cust oms if they are for their own use.15  In 1999, a "green channel" 
for rapid customs clearance was set up in the port of Douala.16  It is reserved for containers bearing 
security seals that have been inspected by and marked in the presence of SGS officials before 
shipment.  The goods must be sent by one supplier to  one importer.  On arrival at Douala, Customs 
must within 12 hours check the documents, the signa ture on the release order and, if in doubt, the 
conformity of the seal. 
16. A simplified clearance procedure known as "on-site customs clearance" ( dédouanement à 
domicile ) was set up in 2000 in the port of Douala for industrial enterprises.  To join the system, 
companies must show that they have a large and regular number of transactions abroad involving raw 
materials, equipment and accessories;  that their so lvability is both established and recognized;  that 
they are of good character, and are accordingly not in Customs' fraud file.17  On-site customs 
clearance is handled by approved customs agents.  For every simplified declaration that companies 
admitted to the scheme submit, they must provi de an application for "legal extra work" ( travail extra 
légal ) (i.e. overtime) which they themselves must fina nce in addition to costs for transport and, as 
necessary, for accommodation and meals for officers inspecting their goods.18 
17. After Cameroon availed itself of the five-year de lay period granted to developing countries to 
implement the WTO Customs Valuation Agreement19, in January 2001 the authorities requested a 
new delay period on the basis of Paragraph 1 of  Annex III of the Agreement, until 1 July 2001.20  The 
CEMAC Customs Code has also been revised, with the insertion of decisions and regulations incorporating therein the WTO Customs Valuati on Agreement.  At the national level, these 
                                                     
 
14 Decree No. 98/405/PM of 22 October 1998 laying down the approval and market authorization 
procedures for pharmaceutical products. 
15 Cameroon customs (undated c). 
16 Ministerial Instruction No. 060/CF/MINEFI/DO of 1 November 1999 setting up the green channel in 
the port of Douala. 
17 Various categories of goods are excluded from this procedure:  goods in transit and commercial 
companies' and individuals' imports, and goods that have not been inspected prior to shipment, except when the Director General of Customs i ssues a special dispensation. 
18 Ministry of Trade (2006). 
19 WTO document G/VAL/W/25 of 24 April 1998. 
20 WTO document G/VAL/W/80 of 11 January 2001. Cameroon WT/TPR/S/187/Rev.1 
 Page 33 
 
 
arrangements were implemented by  Law No. 2001/008 of 30 June 2001.21  Cameroon had delayed 
application of the computed value method for a peri od of three years from the implementation date of 
all other provisions of the Agreement.22  In principle, since July 2001 Cameroon has applied the WTO 
Customs Valuation Agreement, with exceptions. 
18. In fact, the provisions of the Agreement are not applied to goods subject to reference prices or 
minimum values, and used goods.23  In 2001, Cameroon notified that it would apply minimum values 
(the official price list – " valeurs mercuriales ") for a transition period of three years.24  However, up to 
May 2007 minimum values still apply to goods such as second-hand tyres, second-hand clothing, 
second-hand goods, fabrics, a nd all imports from Asia.25  Minimum values apply to imports from Asia 
and vary between CFAF 12,000,000 and 12,600,0 00 for a 20-foot container, and between 
CFAF 23,000,000 and 23,400,000 for a 40-foot container.  Minimum values are also established for products such as textiles, meat and offal, biscuits , salt, imported sugar, alcoholic beverages and 
cigarettes.
26  Reference values for frozen fish were eliminated in September 2006.27  A list of products 
and services whose prices and tariffs are subject to  the prior approval procedure has been established 
(section (4)(iii)(b) below).28 
19. Importers can appeal against decisions of the Customs Administration.  Two types of appeal 
are provided for:  ordinary appeals, addressed to the Director General of Customs;  and appeals dealing with disputes on the type, origin, value,  quantity or weight of goods, addressed to the 
President of the Appeal Committee.
29  To submit a case to the Appeal Committee30, all the statutory 
means of redress to entities processing declarations mu st have been exhausted, and the heads of the 
units involved have three days in which to give  an opinion.  Cases are submitted to the Appeal 
Committee by the customs broker ( Commissionnaire en douanes ) or his principal, who is required to 
be present when the case is examined.  Th e Committee meets at least once a month.31 
(iii) Customs levies 
20. Goods imported under the delivery for consump tion regime are subject to the following 
import duties and taxes:  import duty (DDI), community integration tax ( taxe communautaire 
d'intégration  (TCI)), computer user fee ( redevance informatique  (RI)), the OHADA (Organization for 
                                                      
21 The law was completed by Ministerial Instruction No. 0246/MINEFI/DD of 30 June 2001. 
22 WTO document WT/LET/41 of 20 November 1995. 
23 Cameroon Customs (undated c). 
24 WTO document G/C/W/245/Add.2 of 29 March 2001. 
25 Values for these goods are established by Service Note No. 008/MINEFI/DGD of 17 January 2007, 
modifying Service Note No. 110/MINEFI/DGD of 14 April 2005 establishing minimum taxable values of 
certain imported goods. 
26 Order No. 03685/MINEFI/CAB of 6 November 20 00, on certain textile products;  Decision 
No. 654/MINEFI/CAB of 28 December 2004 on meats an d offal, and biscuits;  D ecision No. 655/ MINEFI/CAB 
of 28 December 2004, on meats, offal, biscuits and salt;  Decision No. 658/MINEFI/C AB of 29 December 2004, 
on imported sugar;  Decision No. 659/MINEFI/CAB of 29 December 2004, on alcoholic beverages;  and 
Decision No. 660/MINEFI/CAB of 29 December 2004, on cigarettes. 
27 Ordinance No. 2006/001 of 28 September 2006, revising taxation applicable to certain basic 
necessities. 
28 Order No. 16/A/MINDIC/SDEC/SLR of 24 January 2004. 
29 The Committee was set up by Ministerial Deci sion No. 071/CF/MINEFI/DD  of 30 December 1999. 
30 Service Note No. 023 MINEFI/DD2/CR of 17 January 2005, modifying and completing the 
dispositions of Note No. 111/MINEFI/DD/SDR of 17 October 2000, setting out the functioning of the Appeal 
Committee. 
31 Information obtained on:  http://www.douanescustoms.gov.cm. WT/TPR/S/187/Rev.1 Trade Policy Review 
Page 34 
 
 
Business Harmonization in Africa) tax on imports from outside CEMAC, and preshipment inspection 
fees (section (b) below). 
21. If it can be shown with documentary support that goods of non-CEMAC origin imported from 
a CEMAC State have gone through customs clearance in the first importing country, such goods are 
subject to payment of valued added tax (section (f) below), the differential of duties and taxes levied 
in the first State where clearance was made, and all the national tariff duties and taxes not paid in the 
first State where clearance was made.32  Otherwise, Cameroon is considered as the first State 
importing a good into CEMAC. 
22. In 2006, duties and taxes levied on imports amounted to approximately CFAF 273 billion 
(about US$522 million), representing approximately 2.8 per cent of GDP, 33.2 per cent of non-oil 
fiscal revenue (Table III.1), and 16.6 per cent of the value of imports.  The average collection rate for 
all duties and taxes (including domestic taxes) on imports amounted to approximately 23 per cent over 
the whole of the period under consideration.  The number and cumulated effect of these duties and 
taxes are such as to encourage tax evasion. 
Table III.1 
Key components of government revenues, 2002-06 
(CFAF billion) 
 2002 2003 2004 2005 2006 
Total revenues and gifts 1,303.1 1,360.8 1,328.5 1,600.9 1,396.4 
I - Total revenues 1,283.7 1,321.1 1,319.6 1,590.0 1,369.7 
I.1 Petroleum revenues 368.9 324.1 337.8 439.2 474.8 
SNH fees 295.1 272.2 275.4 368.0 407.8 
Oil company tax 73.8 52.0 49.8 71.2 67.0 
I.2 Non-oil revenues 913.3 997.0 973.5 1,150.8 895.0 
I.2.1 Tax receipts 937.3 958.2 963.1 1, 101.1 833.7 
I.2.1.1 Tax receipts 643. 1 646.4 653.1 752.4 557.3 
Salaries 41.5 49.6 34.3 55.1 42.7 
Progressive surtax 42.9 36.9 28.1 1.3 0.0 
Tax on movable capital income 12.8 11.8 15.5 21.6 17.0 
Tax on remunerations paid abroad 20.7 17.7 16.3 19.2 19.1 
Tax on non-oil companies 102.2 87.7 98.3 146.3 124.7 
VAT 183.8 207.2 210.9 234.8 191.9 
Excise duties 31.6 33.7 36.4 42.8 36.8 
Taxes on sales of oil products 68.2 67.4 71.6 69.3 56.8 
Forest revenues 15.2 22.4 22.8 20.7 16.9 
Other tax revenues 24.6 28.6 35.6 17.9 10.2 
Registration revenues 25.9 31.6 21.0 46.1 36.8 
Registration fees 11.7 12.6 4.2 19.4 15.6 
Registration tax 2.1 1.7 2.0 3.7 3.5 
Axle tax ..  0.9 ..  .. .. 
Property tax ..  0.4 ..  .. .. 
Tax and vehicle stamp duty. 10.6 14.0 13.4 23.1 17.7 
Airport stamp 1.8 1.7 2.1 2.3 1.9 
Vehicle stamp 1.2 2.5 2.8 4.8 4.1 
Other registration revenues ..  .. .. .. .. 
Table III.1 (cont'd)
                                                      
32 Service Note No. 096/MINEFI/DD of 11 April 2005, on the regime of taxation of imports of third-
party goods coming from a CEMAC State. Cameroon WT/TPR/S/187/Rev.1 
 Page 35 
 
 
 2002 2003 2004 2005 2006 
I.2.1.2 Customs revenues 294.2 311.8 310.0 348.7 276.4 
Customs duties on imports 142.4 165.6 171.3 181.6 146.1 
VAT on imports 126.6 134.2 131.5 150.1 119.5 
Excise duties on imports 2.9 1.9 0.0 2.1 3.6 
Export duties 3.6 0.3 0.5 1.7 0.6 
Export duties on logs ..  .. .. .. .. 
Levies/exports ..  .. .. .. .. 
Computer tax 14.4 4.5 4.1 2.8 2.2 
Other customs revenues 4.1 5.4 2.7 3.2 1.2 
I.2.2 Non-tax receipts 367.0 339.9 350. 9 493.2 61.5 
Revenues from the state domains 2.6 4.9 1.0 1.9 2.1 
Service revenues 32.9 24.0 25.5 26.6 8.6 
Computer tax ..  .. .. .. .. 
Other non-tax receipts 36.4 38.8 49.0 58.5 25.2 
Privatization ..  .. .. .. .. 
1.2.3 Revenues to be classified 3.5 2.4 0.0 0.0 0.0 
II - Gifts 19.4 39.7 8.9 10.9 26.7 
.. Unavailable. 
Source : Information provided by the Cameroonian authorities. 
(a) Most-favoured-nation tariff (MFN) 
23. In principle Cameroon applies th e CEMAC CET, which is entirely ad valorem  and is made 
up of five rates:  zero rate, applied mainly to certain pharmaceutical preparations and articles, books 
and brochures, and aviation products (0.7 per cent of tariff lines)33;  5 per cent, applied to staple goods 
(3.7 per cent of tariff lines);  10 per cent, applied to raw materials and capital goods (42.7 per cent of 
tariff lines);  20 per cent, applied to intermediate goods (12.2 per cent of tariff lines);  and 30 per cent 
on wage goods (40.7 per cent of tariff lines).  The version of the CET applied by Cameroon (import 
duty (DDI)) is made up of 6,251 ten-digit lines of HS 2002.  As in the CET, all the rates are ad 
valorem  (zero, 5, 10, 20 and 30 per cent).  However, the DDI rates differ from the CET rates for about 
300 tariff headings. 
24. The simple average DDI is 19.1 per cent (Table III.2), showing a rise of 0.8 percentage points 
compared to 2001.  The average tariff protection through all the import duties and taxes (i.e. the computer fee, the OHADA tax, and the TCI (section (b) below) is nonetheless 20.6 per cent.  The coefficient of variation of 0.5 depicts moderate di spersion of DDI rates.  Agricultural products (WTO 
definition) are subject to higher taxation (simple average of 22.6 per cent) than non-agricultural 
products (simple average of 18.6 per cent).  Follo wing the ISIC definition (revision 2), agriculture 
remains the most protected sector (with an av erage tariff of 25.1 per cent), followed by the 
manufacturing sector (18.6 per cent) and the mining sector (11.3 per cent).  The highest DDI rates are applied to products such as fruit and vegetables, beve rages and alcohols, wood and its products, dairy 
products, and coffee, tea, cocoa and sugar (Table III.3). 
                                                     
 
33 The products belong to the following tariff sections:  HS 2403, 3001, 3005, 3006, 4011, 4801, 4901, 
4902, 4903, 4904, 4905, 8407, 8409, and 8802-8805. WT/TPR/S/187/Rev.1 Trade Policy Review 
Page 36 
 
 
Table III.2  
Structure of customs duties, 2006  
2006     
Tariffs  Total import duties  Uruguay 
Round 
1 Bound lines (percentage of total lines) 14.0 14.0 n.a. 
2 Duty free lines (percentage of total lines) 0.7 0.0 0.0 
3 Duties other than ad valorem (percentage of total lines) 0.0 0.0 0.0 
4 Tariff quotas (percentage of total lines) 0.0 0.0 0.0 
5 Duties other than ad valorem  without AVE (percentage of 
total lines) 0.0 0.0 0.0 
6 Simple average of rates 19.1 20.6 79.9 
 Agricultural products (WTO definition)a 22.6 24.2 80.0 
 Non-agricultural products (WTO definition)b 18.6 20.1 65.0 
 Agriculture, hunting and logging (ISIC 1) 25.2 26.7 79.9 
 Mining (ISIC 2) 11.3 12.8 n.a. 
 Manufacturing (ISIC 3) 18.6 20.1 79.9 
7 National tariff peaks (percentage of total lines)c 0.0 0.0 0.0 
8 International tariff peaks (percentage of total lines)d 53.0 53.0 100.0 
9 Overall standard deviation of applied duties 9.7 9.7 1.8 
10 Nuisance tariffs (as a percentage of total lines)e 0.0 0.7 0.0 
n.a. Not applicable. 
a WTO Agreement on Agriculture. 
b Not including oil. 
c National tariff peaks are those duties whose rate is three time s greater than the simple average of all applied rates (indica tor 6). 
d International tariff peaks are duties greater than 15 per cent. 
e Nuisance tariffs:  rates above but not more than 2 per cent. 
Note: Indicators do not take into account li nes under quota.  Indicators 6 to 10 are calculated on the basis of the lines for w hich it was 
possible to take into account an ad valorem  rate. 
Source : WTO Secretariat calc ulations based on data provided by th e Cameroonian author ities and CEMAC. 
25. All together, DDI shows mixed escalation, negative raw materials (with a simple DDI average 
of 21.0 per cent) to semi-processed products (with a DDI average of 16.5 per cent), and positive for 
finished products with a simple DDI average of 20.3 per cent. 
Table III.3 
Summary analysis of MFN tariff, 2007 
Rates applied in 2006 (not including taxes) 
Simple average 
duty Duty range 
 Standard 
deviation Designation Number of 
lines Number of 
lines used (percent)  CV Imports  
2005 
(US$ million) 
Total 6,251 6,251 19.1 0-30 9.7 0.5 2,737.4 
By WTO definitiona               
Agriculture 871 871 22.6 0-30 9.7 0.4 438.8 
Live animals and animal 
products 104 104 21.5 5-30 7.3 0.3 17.4 
Dairy products 28 28 26.1 10-30 6.3 0.2 26.7 
Coffee, tea, cocoa, sugar, etc. 205 205 25.8 5-30 8.3 0.3 121.9 
Cut flowers and plants 40 40 10.0 5-30 5.1 0.5 3.8 
Fruit and vegetables 175 175 29.6 5-30 3.3 0.1 8.1 
Cereals 27 27 14.3 5-30 10.2 0.7 213.9 
Oilseed and fats 73 73 20.1 5-30 10.5 0.5 24.5 
Beverages and alcohol 69 69 28.8 5-30 4.4 0.2 13.0 
Tobacco 14 14 19.3 0-30 11.4 0.6 3.7 
Other agricultural products 136 136 13.1 5-30 8.3 0.6 5.9 
Table III.3 (cont'd)Cameroon WT/TPR/S/187/Rev.1 
 Page 37 
 
 
Rates applied in 2006 (not including taxes)  
Simple average 
duty Duty range Standard 
deviation Designation  Number of 
lines  Number of 
lines used  (per cent) CV Imports  
2005 
(US$ million  
Non-agricultural products 
(excluding petroleum) 5,358 5,358 18.6 0-30 9.6 0.5 1,610.3 
Fish and fish products 133 133 20.0 5-30 9.0 0.5 63.5 
Minerals, precious stones and 
precious metals 345 345 18.7 5-30 10.5 0.6 173.9 
Metals 631 631 15.3 10-30 7.7 0.5 163.8 
Chemicals and photography 
supplies 907 907 12.0 0-30 6.7 0.6 357.4 
Leather, rubber, footwear and 
travel goods 170 170 21.4 0-30 10.0 0.5 62.9 
Wood, wood pulp, paper and 
furniture 826 826 26.8 0-30 7.6 0.3 99.0 
Transport equipment 216 216 17.0 0-30 9.2 0.5 228.7 
Non-electrical machinery 553 553 12.2 0-30 5.5 0.4 193.5 
Electrical machinery 255 255 16.9 10-30 7.7 0.5 127.3 
Non-agricultural products, 
n.e.s. 453 453 22.0 0-30 9.5 0.4 50.3 
By ISIC sectorb        
Agriculture, hunting, forestry 
and fishing 642 642 25.1 5-30 8.8 0.3 86.4 
Mining and quarrying 113 113 11.3 5-30 5.3 0.5 671.7 
Manufacturing 5,495 5,495 18.6 0-30 9.5 0.5 1,979.4 
By stage of processing        
Raw materials 991 991 21.0 5-30 10.3 0.5 1,008.2 
Semi-processed goods 2,105 2,105 16.5 0-30 8.8 0.5 519.2 
Finished goods 3,155 3,155 20.3 0-30 9.7 0.5 1,210.0 
a 22 tariff lines on petroleum products have not been included. 
b International Standard Industrial Classi fication, of all Economic Activities (Rev.2 ).  Electricity, gas and water excluded (o ne 
tariff line). 
Note: CV = coefficient of variation. 
Source : WTO Secretariat calculations base d on data provided by the Camerooni an authorities and CEMAC;  and 
UN Statistics Division Comtrade  database for 2005 imports. 
26. Based on the two-digit ISIC classification, negative escalation from raw materials to 
intermediate products is notable in the non-metal mineral products i ndustry and "other manufacturing 
industries" (Chart III.1).  Similarly, tariff escala tion is negative from intermediate goods to finished 
goods in the wood articles industry.  DDI escalati on is positive from raw materials via semi-processed 
products to finished products in the following indust ries:  food, textiles and clothing, paper and paper 
articles, and chemical products.  DDI escalation is  only positive from raw materials to intermediate 
products in the wood and metal industries;  and from in termediate products to finished products in the 
non-metal mineral products and fabricated metal products industries, among others. WT/TPR/S/187/Rev.1 Trade Policy Review 
Page 38 
 
 
05101520253035Chart III.1
Tariff escalation, 2007
Percentage
Not applicabl eUnprocessed
productsSemi-processed
productsFinished productsAll product s
Agriculture
Mining and quarryin g
Food products, beverages an d
tobacco
Textiles an d
clothin g
Wood and woo d
articles
Paper and pape r
products, printing an d
publishin g
Chemical
products
Non-metal minera l
products
Basic  meta l
industries
Fabricated metal products ,
machinery and equipmen t
Other manufacturing industrie sNot applicabl e
 
Note: Product groups are defined by the ISIC two-digit classification. 
Source : WTO Secretariat calculations based on data  provided by the Cameroonian authorities. 
27. Overall, the tariff structure is not such as to encourage local processing.  The heavy taxation 
on inputs (in particular in non-metal mineral product industries) increases production costs and 
thereby reduces the competitiveness of the finished products.  Moreover, the strong (positive) 
escalation of duties in other industries hides a re latively high level of actual protection, which 
provides little incentive for local producers to try to  make their products competitive on international 
markets. 
28. DDI revenues amounted to CFAF 146.1 b illion in 2006 (about US$228.5 million) 
(Table III.1), i.e. 8.9 per cent of imports.  The average rate of DDI collection over the period under 
consideration was 12.0 per cent. 
(b) Other duties and charges collected exclusively on imports 
29. Apart from DDI, several other duties and taxes are levied exclusively on imports.34  In 2001, 
the community integration tax ( taxe communautaire d'intégration  (TCI)) was introduced to provide 
the CEMAC Secretariat with the funds required for its operation.  The TCI has been applied since 
                                                      
34 The other duties and taxes have not been notified to the WTO. Cameroon WT/TPR/S/187/Rev.1 
 Page 39 
 
 
2002 at the rate of 1 per cent of the c.i.f. value of imports from countries that are not CEMAC 
members.35 
30. Other duties and taxes applied to the c.i.f. value of imports include:  the OHADA tax of 
0.05 per cent, applied to imports from outside CEMAC;  the computer fee of 0.45 per cent on imports 
whose declarations are processed in computerized o ffices, irrespective of their origin;  and, where 
relevant, phytosanitary taxes ( taxes phytosanitaires  (TPS)) or sanitary/veterinary inspection taxes 
(section (vii)(c) below), and storage fees. 
31. An inspection and monitoring tax is levied for services provided by the SGS (section (i) 
above). 
(c) Bindings 
32. At the end of the Uruguay round, Cameroon bound its  tariffs at a ceiling rate of 80 per cent on 
all agricultural products (WTO definition), and at  a ceiling rate of 50 per cent on only three non-
agricultural products:  raw jute, single yarn of jute and multiple yarn of jute.  As a consequence, only 
14.0 per cent of tariff lines are bound.  Cameroon has also bound its other duties and taxes at a ceiling rate of 230 per cent on agricultural products (WTO definition), 80 per cent on raw jute and 150 per 
cent on the two other by-products of jute. 
(d) Duty and tax exemptions and concessions 
33. The CEMAC Customs Code provides for suspen sions under several customs regimes of 
duties and taxes on imports, the most commonly used of  which are:  transit, temporary admission and 
in-bond warehousing.  Duties may also be suspende d under the following regimes:  inward or outward 
processing, drawback or processing before importati on.  Goods under a suspensive customs regime 
must (unless there is exemption) be covered by a bond-note whose amount is set out on the basis of 
the relevant customs duties. 
34. The UEAC Council of Ministers is responsible for designating the goods that may enter under 
the normal temporary admission regime.  However, the National Director of Customs may authorize temporary customs operations in such cases as the entry of technical equipment imported 
provisionally by mining and oil companies for research and prospecting. 
35. The CEMAC Customs Code also allows for dut y-free entry on goods returning from abroad;  
gifts to Heads of State;  materials and products provided free of charge to member States;  goods sent to diplomatic and consular services and to fore ign members of some international bodies set up in 
member States;  and goods sent to charities with national status.  However, duty-free entry in these 
cases may be subject to reciprocity from foreign countries. 
36. The Investment Code of 1990 provides for di fferent regimes with general and specific 
incentives (Chapter II(4)).  The Investment Charte r, adopted in 2002, provides for exemptions from 
customs duties for companies operating in the rese arch and development sector, occupational training 
and protection of the environment sectors, the ma in condition being that these companies invest and 
produce for export.  Some tax concessions are a llowed for environmental purposes.  For example, 
industrial companies which import equipment allowing them to eliminate greenhouse gases in their manufacturing processes or products or to reduce al l types of pollution, benefit from a proportional 
reduction of the customs tariff of the equipment and period of time stipulated in the Finance Law.  
                                                     
 
35 Additional Decision No. 03/00-CEMAC 046-CM-05 establishing an autonomous financing 
mechanism of the Commun ity, 14 December 2000. WT/TPR/S/187/Rev.1 Trade Policy Review 
Page 40 
 
 
Natural or legal persons undertaking to promote the environment benefit from a reduction on taxable 
profit. 
37. Duty and tax exemptions may also be give n to imports under agre ements between the 
investors and the State.  Moreover, products impor ted under the Industrial Free Zone (ZFI) regime are 
generally exempt from duties and taxes (section (3)(vi) below). 
38. The authorities reckon that considerable revenue  is foregone through exemptions.  The main 
industries benefiting from exemptions are manufacturing, agriculture and services. 
(e) Tariff preferences 
39. Cameroon grants duty-free entry for products from the other CEMAC countries, provided that 
the rules of origin are respected (section (iv) belo w).  However, the principle of single entry is not 
applied within the Community, with the result that  a product made available for consumption in one 
CEMAC country and then exported to another memb er country generally no longer benefits from 
duty-free status.  Such products imported from third countries may thus be taxed at least twice (at 
entry point into CEMAC and in other member countries where they are re-exported).  Cameroon claims that it is an exception to this practice. 
(f) Domestic duties and taxes 
Value added tax (VAT) 
40. The levy of VAT by CEMAC member countries is laid down by a directive of 1999.
36  VAT 
is applied by each member State at a rate of be tween 15 and 18 per cent and at the reduced rate of 
zero.  The zero rate applies to international trans port and exports.  The directive contains a list of 
products that may be exempted from VAT, and e xplicitly forbids exemption in the context of 
incentives for setting up companies or for investment, measures aimed at particular sectors, and specific agreements.  However, member States may defer or suspend taxation for the mining, 
petroleum and forestry sectors. 
41. VAT in Cameroon is applied to all imported or locally produced goods and services.  VAT on 
imports is calculated on the c.i.f. value, to whic h are added customs and excise duties (this constitutes 
a problem vis-à-vis  the WTO national treatment rule), and must be paid to the Treasury during 
customs clearance.  VAT on locally produced goods is levied on the ex-factory value.  In 2005, 
Cameroon increased the general rate of VAT from 17 to 17.5 per cent.  Together with the VAT of 
17.5 per cent, a communal tax, the "additional centime" equivalent to 10 per cent of VAT, is also levied, bringing the overall VAT plus tax rate to 19.25 per cent.  Some products that are considered to 
be basic necessities
37, and a certain number of transactions38, are exempt from VAT.  Some 
                                                      
36 Directive No. 1/99/CEMAC-028-CM-03 harmonising the laws of member States with regard to 
value added tax and excise duties. 
37 Milk (including powdered, not concentrated and concentrated in liquid form);  eggs;  wheat (hard 
wheat);  husked rice;  other rice, whet her semi-milled or milled, polished or  glazed;  preparatio ns for children's 
food using products from HS 0401 to 0404 not containing cocoa powder;  bread;  wheat, corn and meslin flour;  unrefined, non-iodized salt;  pharmaceuti cal products;  insulin and its salts;  antibiotics;  plates and films for 
X-ray;  fertilizers;  insecticides;  fungicides;  herbicides ;  disinfectants;  books and brochures;  cocks and hens;  
edible meat and offal, fish;  sugar;  flour and fish meal, shellfish, meat and offal that unsuitable for human consumption;  bran, sharps and other residues of rice, wheat, other grains and leguminous plants;  oil-cakes of 
soya-beans, linseed, sunflower seed, rape/colza seed, coco nut or copra, and oil-cake and other solid residues of 
other vegetable oils and corn;  animal feed preparations (no more than 2 per cent concentrate);  kerosene and domestic gas (Tax Code, as amended by the Finance Law (No. 2005/008 of 29 December 2005) for fiscal year Cameroon WT/TPR/S/187/Rev.1 
 Page 41 
 
 
government procurement contracts financed from abroad such as the ADB/CAMEROON 
Programme39, are exempt from VAT (section (4)(iv) below). 
42. In 2006, revenue from VAT on imports amount ed to CFAF 119.5 billion (approximately 
US$228.5 million) (Table III.1), i.e. 7.3 per cent of imports. 
Excise duties 
43. In accordance with CEMAC provisions, member countries may levy excise duties on a list of 
goods drawn up at the Community level.40  National lists must include tobacco and beverages.  The 
excise duty rate is freely fixed by each member State within a range of 0 to 25 per cent.  The tax base for imports includes the customs value and other impo rt duties and taxes.  On locally produced goods, 
the tax base is the ex-factory price. 
44. In Cameroon, excise duties are 25 per cent for the following (imported and local) products:  
fruit juices, aerated beverages, mineral waters, ma lt beers, vermouths and other wines from fresh 
grapes, other fermented beverages (cider, perry, me ad), eaux-de-vie, whiskies, rum, gin and spirits 
(excluding undenatured ethyl alcoho l), cigars, cigarillos and cigarett es,  chewing tobacco and snuff, 
other fabricated tobacco products, foie gras, cavia r and its substitutes, salmon, precious stones and 
metals, and jewellery.
41  A reduced rate of 12.5 per cent was introduced in 2006 for private motor 
vehicles with a capacity of 2,000 cm3 or more.  Excise duty on importe d products is levied at the 
border. 
45. In 2006, excise duties from imports alone amounted to CFAF 36.8 billion (US$6.9 million) 
(Table III.1), i.e. 2.2 per cent of imports. 
Other taxes 
46. An advance (" précompte ") of 1 or 5 per cent (depending on whether the trader has a 
taxpayer's card) is levied on traders' imports and purchases from industrialists, wholesalers and semi-
wholesalers.  For those subject to corporate tax (or personal income tax), the advance becomes an 
                                                                                                                                                                     
2006 and Ordinance No. 2006/001 of 28 September 2006 on the revision of taxation applicable to certain basic 
necessities). 
38 Transactions subject to specific taxation, excluding tu rnover tax, such as the sale of mining products;  
real-estate transactions made by n on-professionals;  interests paid on deposits in credit or financial 
establishments (by non-professionals);  transfers of real  estate and business rights;  transactions relating to 
international high sea traffic, lifeboats, aircrafts and vessels for maintenance and refuelling, and inter-state 
transit operations;  importation or sale by the State of fi scal and postal stamps and stamped papers;  monies paid 
by the Treasury to the Central Bank, together with th e products of Central Bank transactions;  schooling and 
boarding fees charged by t eaching institutions;  sales of aircraft by companies whose head office is in 
Cameroon;  the so-called social part of household consumption of water (up to 10 m3 per month) and electricity 
(up to 110 kW. per month);  operations pertaining to the composition, printing, importing and sale of 
newspapers and periodicals, excluding advertising revenues, inputs and capital goods for these operations;  
imports of goods exempted under Article 241 of the CEMAC Customs Code;  examinations, consultations, 
treatment, hospitalization, analyses and medical biology work and provision of prostheses;  life-assurance and medical insurance contracts;  and equipment used in combating HIV/AIDS (Ministry of Trade (2006 a)). 
39 African Development Bank. 
40 Directive No. 1/99-CEMAC-028-CM-03 on the harmonization of legislations of member States with 
regard to value added tax and excise duty, Annex 2.   Accessed on:  http://www.i zf.net/izf/Documentation/ 
JournalOfficiel/AfriqueCent rale/DIR1_99_annex2.htm. 
41 Tax Code, as modified by the Finance Law (Law No. 2005/008 of 29 December 2005) for fiscal year 
2006. WT/TPR/S/187/Rev.1 Trade Policy Review 
Page 42 
 
 
instalment on the final amount of tax to be paid.  Th e advance is not supposed to be part of the cost 
price;  purchases of raw material made by industria lists for the needs of their enterprises are not 
subject to advances.42 
(iv) Rules of origin 
47. Cameroon does not have rules of origin for non- preferential purposes.  However, as a member 
of the CEMAC Customs Union, it does have the Community's rules of origin for preferential 
purposes.  These rules can, in principle, also be applied for non-preferential purposes.  Cameroon has 
not notified the WTO of any rules of origin, whether preferential or non-preferential.43 
48. Community origin status is given to:  products that are entirely obtained in the CEMAC 
member countries44;  local raw materials;  products made in CEMAC territory.45  To be considered as 
such, manufactured products must be made from raw ma terials of community origin whose value is at 
least 50 per cent of the total of all raw materials used46;  or must contain domestic added value that is 
at least 40 per cent of the ex-factory price.47 
49. Once the Generalized Preferential Tariff (GPT)  of the Economic Community of Central 
African States (ECCAS) is operational, other rules of origin will enter into force, in principle at 
CEMAC level, and will reduce the incorporation thr eshold for raw materials of community origin to 
35 per cent.48 
50. In Cameroon, the Chamber of Commerce, Industry, Mines and Handicrafts (CCIMA) is 
responsible for issuing certificates of origin of goods for export (with the exception of specific provisions resulting from international obligations).   For the purposes of applying the CEMAC GPT, 
community origin is attested by the CEMAC Movement Certificate.
49 
(v) Import licensing, prohibitions, and other restrictions 
51. In 2004, Cameroon notified its replies to the questionnaire on import licensing procedures to 
the WTO.50  According to this notification, Cameroon has no import licensing regimes. 
52. For reasons of health or security, imports of the following products are subject to 
authorization (or to a "technical visa" or "impor t permit", depending on the administration involved)  
from the competent ministries:  edible meat and offal, livestock and fishery products, food products 
for animals, pharmaceutical products, cooking salt, medical soaps, weapons and munitions, prepared 
explosives other than propellant powders, pyrot echnic products, minerals and precious stones, 
                                                      
42 Circular No. 0011/ MINEFI/DI/LC/L of 25 July 1997. 
43 WTO Document G/RO/63 of 3 November 2006. 
44 For example, minerals mined from the land or seabed;  products of agriculture, fishing or hunting;  
and products made in a company managed or run by one or  several citizens of one or several member States by 
exclusively using the products of hunting or fishing. 
45 CEMAC Customs Code and Decision No. 7/93-UDEAC-556-CD-SE1, modified by Decision 
No. 1/98-UDEAC-1505-CD-61. 
46 Up to 1 January 2003, the percentage was 40 per cent, and will be raised to 60 per cent on 
1 January 2008. 
47 Up to 1 January 2003, the percentage was 30 per cent, and will be raised to 50 per cent on 
1 January 2008. 
48 Decision No. 03/CEEAC/CCEG/XI/04. 
49 Chapter III of Decision No. 7/93-UDEAC-556-SE1. 
50 WTO Document G/LIC/N/3/CMR/1 of 17 December 2004. Cameroon WT/TPR/S/187/Rev.1 
 Page 43 
 
 
radioactive substances, kerosene,  fuels (petrol and gas), gas cartridges, transceivers and other 
receivers, approved pesticides, and certain chemical compounds. 
53. Certain products are, in addition, prohibited fo r import for environmental, health or security 
reasons.51  Quantitative restrictions are maintained on imports of poultry (Chapter IV(2)). 
(vi) Contingency measures 
54. At February 2007, Cameroon had not notified an y contingency trade measures to the WTO.  
Since Cameroon's last Trade Policy Review, its legisla tion has not been modified in this respect.  The 
application of anti-dumping duties, countervailing duties and safeguard measures is governed by Law 
No. 98-12 of 14 July 1998 and regional regulations  (sections (a) and (b) below).  The institution 
responsible for investigations into the existence of  injury or adverse effects on domestic production is 
the Anti-dumping and Subsidies Committee, set up by Law No. 98-12.  However, at May 2007, the functioning of this Committee had not yet been re gulated and the domestic laws have never been 
applied.  Nonetheless, a draft decree setting out the composition of the Anti-dumping and Subsidies 
Committee and procedures for its operation and the submission of cases has been drawn up.  The 
Ministry of Trade decides whether or not to apply contingency measures, and the Ministry responsible 
for Finance decides on the nature of the actual measures. 
(a) Anti-dumping duties and countervailing duties 
55. According to the provisions of Law No. 98-12 of 14 July 1998, dumping occurs when the sale 
price of the imported good is lower than that "normally" charged by the supplier of the product or a like product in the exporting country or a third country.  Once injury to domestic production has been 
established by the Anti-dumping and Subsidies Committee, an anti-dumping duty, whose rate must 
not exceed the margin of dumping and which may be  in place only for the time necessary to offset the 
dumping, may be imposed. 
56. Countervailing duties may be imposed on subsid ized imported products whose distribution 
threatens or causes adverse effects to the domest ic industry because of the price difference between 
the imports and the domestic products, the aim being to remove the adverse effects.
52 
57. The provisions of the WTO Agreement on Anti-Dumping and Countervailing Duties have 
been incorporated into the CEMAC Customs Code.  The procedures for implementation and the rates 
of countervailing or anti-dumping duties are esta blished by decisions of the UEAC Council of 
Ministers.  According to the authorities, no countervailing or anti-dumping duty has been applied by CEMAC during the period under consideration. 
(b) Safeguards 
58. According to Law No. 98/012, a safeguard measur e may be applied if a product is imported in 
increased quantities such as to threat en or cause serious injury to the domestic production of the like 
or directly competing product.  Such measures may take the form of quantitative restrictions or the 
                                                     
 
51 Imports of the following products are prohibited:  "Ibéro" and "Turkey Brand" vegetable oils;  
"McRay" whisky;  non-iodized salt;  certain cosmetic cr eams and lotions;  certain so aps;  certain pharmaceutical 
products;  certain agricultural pesticides;  certain insecticides;  toxic waste and other industrial waste;  counterfeit products;  and products and equipment using substances that weaken the ozone layer 
(SGS (undated)). 
52 Subsidies are such as defined in the WTO Agr eement on Subsidies and Countervailing Measures 
(Article 10 of Law No. 98-012). WT/TPR/S/187/Rev.1 Trade Policy Review 
Page 44 
 
 
suspension of concessions or other obligations.  If a quantitative restriction is used, the average of the 
three previous years' imports serves as a benchmark, unless a more stringent measure is necessary. 
59. If the time-limit set for completion of an investigation causes damage that is difficult to 
repair, a provisional safeguard measure may be imposed  for no longer than 200 days in the form of an 
increase in customs duties (refunded in the event of a no injury finding).  The safeguard measures are 
applied only for the period needed to prevent or repair the injury and facilitate adjustment of the 
domestic industry.  The period may not exceed four years (including the temporary measures).  However, it may be extended once if it is established that the injury has not b een repaired or that the 
adjustments to the domestic industry have not been completed. 
60. UEAC members may apply a safeguard measure fo r six months (renewable) in the event of a 
sudden economic crisis affecti ng the balance of payments, inter alia .
53  Safeguard Measures must be 
approved as to both duration and content by a qualifie d majority vote of the Council of Ministers. 
(vii) Standards and technical requirements 
61. Cameroon has notified the WTO of the Committee for Standardization and Quality replaced 
in 2005 by the Division of Standardization and Qua lity (DNQ), under the Ministry of Industry, Mines 
and Technological Development (MINIMIDT), as bei ng the national enquiry point for all questions 
concerning technical barriers to trade54 and sanitary and phytosanitary measures, and as the body 
dealing with notification procedures.55  The DNQ is also the national contact for the International 
Standardization Organization (ISO).  The Ministry of Trade (MINCOM) also has a standardization committee, the Committee for Standardization a nd Consumer Protection (CNPC), which oversees 
application.  Cameroon has made no notifications  to the WTO regarding standards and technical 
requirements, or sanitary and phytosanitary measures. 
(a) Standards, technical regulati ons, testing, and certification 
62. The MINIMIDT, through the DNQ, is responsible for standardization in Cameroon (including 
drawing up regulations in collaboration with the relevant departments, quality control and the 
accreditation of offices responsible for standardizati on and bodies responsible for certification).  It 
includes the Committee on Standards and Certific ation (CNC), the Committee for Promotion and 
Assistance, and the Centre for Analyses and Tests.
56  The CNPC, for its part, is responsible for 
metrology, and the dissemination of standards on produc ts put on the consumer market, particularly 
labelling, quantity and quality. 
63. Standardization is regulated by Law No. 96-117 of 5 August 1996, which established the 
National System of Standardization and the Nati onal Quality Mark.  The following operations are 
typically part of standardization:  certification of  conformity;  approval of test laboratories, quality 
control bodies and standardisation bodies or offices;  and quality cont rol.  However, the implementing 
decree which should, inter alia , establish the procedures for conformity certification, has not yet been 
adopted.  The authorities have indicated that in practice, quality control is carried out by various 
ministries. 
                                                      
53 Convention on the Central African Economic Union (UEAC), Article 22. 
54 WTO Document G/TBT/ENQ/28, 27 October 2006. 
55 WTO Documents G/SPS/ENQ/20, 6 October 2 006 and G/SPS/NNA/9, 25 January 2006. 
56 Decree 2005/260 of 15 July 2005 on the organization of the Ministry of Industry, Mines and 
Technological Development. Cameroon WT/TPR/S/187/Rev.1 
 Page 45 
 
 
64. The developing of standards is based on an annual programme that takes into account the 
needs identified by the economic players (the Stat e, producers, exporters, importers, distributors, 
laboratories, researchers, unions, and civil society).  Generally speaking, priority is given to adopting 
standards that are likely to generate savings at the national level;  that deal with products or services 
that may threaten the health or safety of the populatio n;  that concern products for export;  and that are 
required in order to protect the environment and control pollution.  Standards are developed by 
20 technical committees, chaired by the private sector and bringing together all the relevant technical 
ministries, the subsector's economic players (including laboratories), experts and members of civil society (in particular consumers' associations).
57 The 20 committees are subdivided into 
60 subcommittees.  According to the authorities, th e standards are developed in accordance with the 
rules and stages prescribed in the ISO Code of Good Practice for the Preparation, Adoption and 
Application of Standards.  After preparation, the pr eliminary draft standard (or the introductory note if 
it is an international standard) is submitted to the Committee's board, then circulated for public 
enquiry and observations.  Once the study and enquiry have been carried out, the preliminary draft is 
submitted to the relevant technical committee for approval. 
65. Standards may be transformed into technical regul ations by order of the ministry responsible 
for standardization (i.e. the MINIMIDT) and, if  necessary, by a joint order from the ministry 
responsible for standardization and the ministry r esponsible for applying the particular standard, for 
reasons such as:  public order and security;  na tional defence;  protection of health and the 
environment, protection of human and animal life;   preservation of plants;  protection of national 
treasures of artistic, historical or archaeological value;  or for reasons related to fiscal or customs 
control, commercial transacti ons and consumer protection.58  However, should a technical regulation 
be difficult to apply, waivers may be granted.59 
66. Between 1996 and August 2006, 253 standards were developed and pu blished, covering 
various sectors and dealing with consumer protection and the guaranteeing of exports.60  According to 
the most recent statistics available, during the pe riod 2004-2005, 23 standards were adopted (five in 
2005 and 18 in 2004), 22 companies were audited within the framework of technical regulation 
control and 116 certificates of conformity were issued (50 in 2005 and 66 in 2004).61  According to 
the authorities, standards and regulations are generall y based on international provisions.  In principle, 
Cameroon also applies ISO 9000 standards. 
67. About 30 standards have been transformed into technical regulations ( 26 since 2001) and deal 
with food products (wheat flour, durum wheat meal, bread, yoghurt, thermally treated products, 
powdered milk and cream, concentrated milk (unsw eetened or sweetened), fruit juices and nectars, 
sugars, jams and jellies, non-alcoholic beverages, cereal-based alcoholic beverages, wine, spirits, 
wine-based aperitifs, natural mineral waters, and dr inking water for human consumption), labelling of 
prepacked foodstuffs, jute bags, LPG gas bottles, cement, aluminium alloy or steel-coated sheets, 
reinforcing steels, wire fasteners, and welded netting.  Certain supplementary standards (mainly 
dealing with agro-food products) might be transf ormed into technical regulations, as might the 
standard on quality and security management in bus transport.62  No notification regarding technical 
regulations has been submitted to the WTO since 2001. 
                                                      
57 Ministry of Trade (2006a). 
58 Law No. 96-117 of 5 August 1996, Article 7. 
59 Law No. 96-117 of 5 August 1996, Article 9. 
60 Ministry of Industry, Mines and Technological Development, Division of Standardization and 
Quality, Committee on Standards and Certification (2006).  
61 Ministry of Planning, Programming, Development and Territorial Planning (2006b). 
62 Ministry of Commerce (2006a). WT/TPR/S/187/Rev.1 Trade Policy Review 
Page 46 
 
 
68. No body has express approval for c onformity certification.  In practice, certificates are issued 
by the DNQ.  They give the right to display the national mark.63  In principle, every product (whether 
local or imported) is put through quality control and conformity control before being marketed.64  The 
control is certified by an authorization for de livery for consumption, issued by the ministry 
responsible for monitoring standardization and qu ality (i.e. the MINIMIDT).  For medicines, 
pharmaceuticals and phytosanitary products, the certificate approvi ng product formulation or the 
marketing authorization in theory serves as an author ization for delivery for consumption.  However, 
according to the authorities, the standards for pharm aceutical products have not yet been developed. 
69. The importing of products subject to technical regulations is conditional on the presentation 
of a certificate of conformity before collection from the customs office.65  The SGS and other 
institutions established in Camer oon are responsible for carrying out tests.  In particular, the 
importation (and the manufacturing and marketing) of breast milk substitutes is in principle subject to quality control by the Ministry of Public Health.
66  However, the authorities have indicated that this 
requirement has not yet been applied. 
70. Standardization in Cameroon is still faced with a certain number of constraints, for example 
the involvement of numerous players whose roles are not clearly defined, legislation that is too 
general, insufficient human and fina ncial resources, and the fact that the laboratories responsible for 
analyses and quality control offer only partial services and informa tion on standardization is not 
widely enough disseminated.67  As part of its industrial policy the Government aims to develop the 
National System of Standardization and Quality Control in order to protect consumers and the 
environment, and to promote exports.  A strategic plan known as the "Framework plan for developing 
standardization", was being finalized in May 2007.68  The legislation setting up the Agency of 
Standards and Quality has also been drawn up.69  This agency's task will be to work with the relevant 
departments and public and private bodies on se tting out, developing, implementing and monitoring 
government policy on standardization and qualit y in Cameroon.  It will be responsible, inter alia , 
preparing the regulations on standardization, for the analytical quality control of products subject to 
technical regulations, for accrediting certificati on bodies and for dealing with certification of 
conformity.70 
71. According to the authorities, Cameroon has not as yet, signed any mutual recognition 
agreements and does not accept foreign tests and certifications. 
(b) Labelling, marking and packaging 
72. Since 1 September 2001, there have been mandatory prescriptions for the labelling of 
imported and local food products.71  The packaging of all perishabl es must indicate the expiry date.  
For food, the following information (in French and English) is also required:  name of producer, 
                                                      
63 Law No. 96-117 of 5 August 1996, Article 10. 
64 Order No. 0014/MINCOMMERCE of 13 June 2006, laying down the procedures for the technical 
inspection of quality and conformity to standard s of products for local consumption or export. 
65 Cameroonian Customs (undated c). 
66 Decree No. 2005/5168/PM of 1 December 2005, regu lating the marketing of breast milk substitutes. 
67 Ministry of Industry, Mines and Technological Development, Division of Standardization and 
Quality, Committee on Standards and Certification (2006).  
68 Ministry of Industry, Mines and Technological Development, Division of Standardization and 
Quality, Committee on Standards and Certification (2006).  
69 Ministry of Planning, Programming, Development and Territorial Planning (2006b). 
70 Revision of Article 4 of the draft decree on the setting up, organization and functioning of the 
Agency of Standards and Quality. 
71 Decree No. 0018/MINDIC/DDI/CML of 21 November 2000. Cameroon WT/TPR/S/187/Rev.1 
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production date and national conformi ty mark.  Pharmaceutical products must give the expiry date 
and directions for use (in French and English).  All boxes, cases, crates, and packages must bear 
marking identifying the country of origin.  Except fo r beer and wine containing less than 13 per cent 
alcoholic content by volume, all bottles and other c ontainers of alcoholic beverages must be labelled 
with the degree of alcohol.  Foreign food products  which bear neither the name of the place of 
production nor the name of the country of origin and the word "Imported" in clearly legible characters 
are prohibited. 
73. The labelling (in French and/or English) of breast milk substitutes is subject to certain 
specific requirements, and must provide information on the necessary precautions to avoid 
contamination, the minimum age for using the produc t, the storage conditions and information stating 
that breast feeding is better than artificial milk.72 
74. It is compulsory to pre-label cigarettes that are to be sold in Cameroon;  the label must 
specify, inter alia , the country of origin and the identif ication number of the economic operator.73  
The importer must pay for the label before the mercha ndise is shipped.  In addition, cigarette packets 
must carry a health warning.  Imported ciga rettes and a variety of  other imported products74 must bear 
the phrase "for sale in Cameroon" in order to combat fraud, smuggling and counterfeiting. 
(c) Sanitary and phytosanitary measures  
75. Cameroon joined the FAO International Pl ant Protection Convention on 5 April 2006.75  It is 
also a member of the FAO/WHO Codex Alimenta rius Commissions;  and of the World Animal 
Health Organization (OIE).  At the national leve l, considerable efforts have been made with 
legislation for phytosanitary measures since Came roon's last Trade Policy Review, with a law on 
phytosanitary protection76;  decrees establishing procedures for phytosanitary protection77, procedures 
for carrying out plant quarantine operations78;  conditions for approval and control of phytosanitary 
products79;  and the decree on the organization of the National Phytosanitary Council.80  Cameroon 
has made no notifications to the WTO regarding sanitary and phytosanitary measures since 2001. 
76. The competent authority for sanitary protection is  the Ministry of Livestock, Fisheries and 
Animal Industries (MINEPIA) and for phytosanitary pr otection, the Ministry of Agriculture and Rural 
Development (MINADER).  In 2005, a National Phytosanitary Council was set up in order, inter alia , 
to advise the Government in this field, to comment on draft legislation or re gulations (and on general 
measures under consideration) and comment on the implementation of phytosanitary policy. 
                                                      
72 Decree No. 2005/5168/PM of 1 December 2005 regul ating the marketing of breast milk substitutes. 
73 Decree No. 98/270 of 3 September 1998. 
74 These are:  products such as detergents in powder form;  disposable lighters;  granulated white sugar;  
sugar lumps;  biscuits;  pepper;  tea;  pasta;  vegetable oils;  spirits;  stationery items, folders, perforated paper, 
reams of duplicator paper, reams of onionskin (flimsy) paper;  Fancy Print cotton Africa prints and extension;  
wax Africa prints;  terry cloth fabrics;  hydraulic cement;   other Portland cements;  wheat flour;  jute bags;  
matches;  R20, R14 and R6 batteries;  insecticides in th e form of aerosol sprays and spirals;  exercise books, 
registers, note books, desk pads, manifold business forms, elasticated folders;  and mineral waters (Order 
No. 00031/MINCOMMERCE/MINEFI of 28 September 2005, establishing the stamping and marking of certain imported products, Annexes Nos. 1 and 2). 
75 Consulted at:  h ttp://www.fao.org/legal/Treaties/004s -f.htm [24 September 2006]. 
76 Law No. 2003/003 of 21 April 2003. 
77 Decree No. 2005/0770/PM of 6 April 2005. 
78 Decree No. 2005/0771/PM of 6 April 2005. 
79 Decree No. 2005/0772/PM of 6 April 2005. 
80 Decree No. 2005/0769/PM of 6 April 2005. WT/TPR/S/187/Rev.1 Trade Policy Review 
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77. According to current legislation, imports of plants, plant products, soil or growing media 
require a phytosanitary certificate.81  Moreover, the Minister of Agriculture publishes annually a 
regulation listing regulated harmful organisms.  The list contains the plants, plant products, soils or 
growing media whose production, importing or expo rting are prohibited in Cameroon;  another list 
identifies the products subject to a declarati on of production, importation and exportation. 
78. The importing of plants, regulated plant products or biocontrol agents also requires a permit.  
Plants and plant products for which a permit is re quired may only be imported via the entry point 
stipulated in the permit.  These products and material s may be subject to prior control in a quarantine 
station in an intermediate country or in the country of origin.  The phytosanitary certificate and import 
permit are issued by the agencies responsible fo r phytosanitary policing (such as the Ministries of 
Agriculture or Health) and are paid for by the person applying for the permit.  Verification of 
phytosanitary conformity is carried out by the la boratories of the department responsible for quality 
control and phytosanitary regulation, or by any other laboratory approved by the Ministry of Agriculture.  The authorities have indicated that th ere are no national legal provisions on genetically 
modified organisms (GMO). 
79. Only phytosanitary products
82 that have been approved or been given a temporary sales 
authorization may be imported into Cameroon.  Al l importers of phytosanitary products must have 
received prior approval. 
80. Live animals must travel with the international or national vaccination card (for all 
vaccines).83  Before delivery for consumption, products  of animal origin must be submitted to 
veterinary or sanitary inspection.84 
81. The phytosanitary tax (TPS) amounts to CFAF 50 per tonne, the maximum tax being 
CFAF 15,000, and the veterinary and sanitary inspecti on tax (ISV) is 3 per cent (for fish, shellfish, 
leather and raw hides and skins) or 2 per cent (for tanned leather and skins and other products), or a specific rate fixed per head.  For imports the latt er tax varies between CFAF 4 per head (for day-old 
chicks), CFAF 5 for eggs, CFAF 2,000 per head for bovine animals, and CFAF 6,000 per head for 
wild cats.  For local trade, this tax is lower a nd ranges from CFAF 0.5 for eggs, CFAF 1 per head for 
chicks, and CFAF 200 per head for bovine animals.
85 
(viii) Other measures 
82. There are provisions in force specifying local content ratios.  Companies must respect the 
criteria set out in the certificate of approval such  as the requirement to use services provided in 
Cameroon at a ratio of at least 25 per cent of inputs.86  Furthermore, use of raw materials of 
Cameroonian origin is one of the eligibility crite ria for obtaining the stat us of free enterprise 
(section (3)(vi) below).  With regard to governme nt procurement, when the price or offer are 
equivalent, priority may be accorded to the bidder  whose offer provides for the most local content 
                                                      
81 At the CEMAC level, phytosanitary certificates are mandatory pursuant to CEMAC quarantine 
regulations for importing various plants and plant products, including banana plants, cocoa plants and coffee 
plants, sugar cane, raw cotton, cotton plants, and containers holding earth and/or composts. 
82 Pesticides and other substances to be used as pl ant growth regulators, defoliants, desiccator agents, 
fruit-thinning agents or agents to prevent fruits from fa lling prematurely, and substances applied to crops, either 
before or after harvest to protect them from deterioration during storage or transport. 
83 Dun and Bradstreet (2004). 
84 Law No. 2000/017 of 19 December 2000. 
85 Annex 1 of the Finance Law No. 89/001 of 1 July 1989. 
86 WTO document GATS/SC/15 of 15 April 1994. Cameroon WT/TPR/S/187/Rev.1 
 Page 49 
 
 
(section (4)(iv) below).  To benefit from the SME re gime under the Investment Code of 1990, at least 
35 per cent of equity ownership must be Cameroonian (Chapter II(4)). 
83. With regard to countertrade, the authorities have  indicated that the debt to China has been 
partially reimbursed in kind. 
84. No agreement seems to have b een signed with foreign governments or companies in order to 
influence the quantity or value of goods and ser vices exported to Cameroon.  Similarly, no such 
agreements appear to exist between Cameroonian and foreign companies. 
85. The National Hydrocarbons Corporation (SNH) is  required to maintain stocks for security 
purposes corresponding to 30 days of consumption (Chapter IV(3)(i)).  The Cereals Office is 
responsible for maintaining buffer stocks of cereals for the northern region.  In July 2005, the Prime 
Minister ordered the Ministry of Agriculture a nd Rural Development (MINADER) to constitute food 
stocks for security purposes in the towns and villag es hit by famine in the far north of the country.87 
86. Cameroon takes part in international trade sanc tions adopted by the UN Security Council and 
regional bodies of which it is a member. 
(3) MEASURES DIRECTLY AFFECTING EXPORTS  
(i) Procedures 
87. The formalities for registering traders that mu st be completed in order to import goods are 
also applicable to exporters (section (2)(i)).  Customs formalities are defined by common CEMAC 
rules, with certain specific national features.  Si nce December 2000, export formalities are dealt with 
by a single window. 
88. A customs export declaration must be filled out for all goods.  Until recently, certain goods 
(pineapples, bananas and rubber) could be exported by  means of a provisional declaration.  This was 
eliminated with the introduction of ASYCUDA in 2007.  Exported goods can only be declared by an 
approved customs agent.  However, oil companie s are authorized to make their own customs 
declarations for crude oil.88 
89. The other documents required for exports are th e order form, the final domiciled invoice, the 
EUR1 certificate for exports to the European Uni on or the movement certificate for exports to 
CEMAC member countries, the stuffing certificate (for exports in containers), the application or order 
for statutory overtime, and sanitary certificate and/or certificate of origin (if required by the importing 
country) (sections (2)(vii)(c) and (iv)).  For some products, additional documents must be presented, 
such as an authorization from the Ministry of Culture for exports of works of art or the CITES permit 
for protected species. 
90. Export transactions worth more than CFAF 5 million must be domiciled in a CEMAC-
approved bank.89  Export revenues must be recovered and re patriated within 30 days following the 
                                                      
87 Republic of Cameroon, Prime Mini ster's Office, "Declaration by the Minister of Communications 
following the Cabinet meeting of 1 July 2005".  Consulted at:  http://www.spm.gov.cm/detail_art.php?id 
document=256&id_art=676&type=doc&lang=fr. 
88 Law No. 2003/017 of 22 Decem ber 2003 on the Republic of Cameroon's Finance Law for the 
year 2004. 
89 Regulation No. 02/00/CEMAC/UMAC/CM of 29 April 2000, on the harmonization of exchange 
regulations in CEMAC member States. WT/TPR/S/187/Rev.1 Trade Policy Review 
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date stipulated in the contract (or for services 30 days after the due for payment date) unless a waiver 
has been issued by the Ministry of Economy and Finance. 
91. For exports worth CFAF 500,000 or more, the exporter must obtain from the SGS an export 
declaration using the form F1 with a bank domiciliation.   The export file must be delivered to the SGS 
at least 72 hours before shipping, and must also c ontain such documents as the packing list.  An 
inspection and control tax of 0.95 per cent of the f.o. b. is levied.  The SGS is responsible for sending 
copies of the export declaration to the exporter's ba nk, and to the relevant departments (including 
Customs).90 
92. Some goods are subject to the rules of the Export Sectoral Monitoring Programme (PSSE).  
These are:  coffee, cocoa, logs and medicinal plan ts (section (iv) below).  The PSSE pursues the same 
objectives as the Import Verification Programme (PVI) (section (2)(i) above), over and above that of 
controlling the repatriation of foreign currency ge nerated by exports.  Special requirements and 
conditions remain in force for a small number of othe r exports considered to be "sensitive", such as 
fishery, handicraft and livestock products (including eggs). 
(ii) Export taxes 
93. The CEMAC customs regime allows member co untries to levy export taxes.  Cameroon 
applies export taxes ( droits de sortie ) of 2 per cent of the f.o.b. value of exported goods, with the 
exception of logs, which are subject to a higher ra te.  Thus local products – from the soil (such as 
hevea, cocoa, coffee, bananas or cotton) and from the subsoil – are not subject to any export taxes.91  
However, exports of wood (raw or semi-processed l ogs) are subject to an export tax of 17.5 per cent 
of the f.o.b. value.92  A surtax is also applied to logs (Cha pter IV(2)(e)).  Expor t taxes on logs have 
been imposed to encourage processing and hence local added value. 
94. Exports of cocoa and coffee are subject to vari ous fees, totalling CFAF 25 per kilogramme, to 
the benefit of certain institutions.  These are fees of CFAF 6.5 per kilogramme paid to the National 
Cocoa and Coffee Office (ONCC) (of which CFAF 1.5 is paid for quality control), CFAF 1.5 per kilogramme as fees to the Cocoa and Coffee In terprofessional Council (CICC), and CFAF 2 per 
kilogramme as dues to international organizations monitoring international agreements on cocoa and 
coffee – the International Coffee Organization (IC O) and International Cocoa Organization (ICCO).
93  
A fee of CFAF 15 per kilogramme exported is le vied on behalf of the Cocoa and Coffee Subsector 
Development Fund. 
95. Exports are in principle subject to zero-rate VAT (section (2)(iii)(f) above).  However, to 
fight fictitious exports, sales free of turnover tax an d VAT made by production units to intermediaries 
responsible for carrying out export operations are prohibited94;  the appropriate VAT being levied by 
the suppliers.  Given the lack of a clearing house at the CEMAC level, the refund of invoiced VAT 
may take the form of credit notes issued to supplie rs, to be settled against justification of exports 
                                                      
90 Ministerial Instruction No. 00268 MINEFI/CAB of 15 December 1995, on the setting up of the 
Programme for guaranteeing customs revenue. 
91 Cameroonian Customs (undated b). 
92 Ministry of Trade (2006a). 
93 Order No. 0015/MINCOMMERCE of 30 August 2006, establishing the fees to the National Cocoa 
and Coffee Office and the Cocoa and Co ffee Interprofessional Council and the dues to international cocoa and 
coffee organizations. 
94 Instruction No. 0106/CF/MINEFI/DI/DD of 31 July 1996 Cameroon WT/TPR/S/187/Rev.1 
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effectively made.  In the absence of justification, the VAT is paid to the tax office of the territory 
concerned.95 
96. Exports worth CFAF 500,000 or more are subject to the inspection and control tax (section (i) 
above).  Exports of fish and meat are subject to a sanitary inspection tax at the same rate as imports 
(section (2)(vii)(c) above). 
(iii) Minimum export prices 
97. Cameroon does not apply minimum export prices.  Official reference prices continue to be 
used to compute the export tax on logs96, steel and iron (HS 720410-720450).  For other products, the 
export tax is levied on the ex-factory value. 
(iv) Export prohibitions, restrictions, and licensing 
98. In principle, quantitative restrictions (includi ng prohibitions) and controls in force on exports 
derive for the most part from treaties to which Ca meroon is party (Basel Convention on the Control of 
Transborder Movements of Hazardous Waste, CITES, or Chemical Weapons Convention inter alia ).  
Restrictions are, however, maintained on exports of logs for economic reasons (Chapter IV(2)(iii)(e)).  
Mandatory quality controls are applied to expor ts of cocoa and coffee (Chapter IV(2)(iii)(b)).97 
99. Following the adoption of Ordinance No. 99/001 in 1999, Cameroon has set about gradually 
prohibiting exports of logs in order to promote the processing industry.98  From 1999 until the 
prohibiting of log exports in 2004, a certificate of registration had to be obt ained to export timber, 
which was intended to ensure that 70 per cent of  production was processed locally and only 30 per 
cent of the annual harvest exported as logs.  However, the Ordinance also provides for log exports to 
continue, subject to a surtax, with the aim of prom oting certain species (Chapter IV(2)(iii)(e)).  The 
export of two species (Sapelli and Ayous) is subject to quantitative restricti ons with exporters being 
given quotas proportionate to the efforts invested in processing or exporting the species being promoted
99 which may be exported as logs.100  Individual export quotas are decided by the Ministry of 
Forestry.  However, according to the authorities, the loss brought about by prohibiting exports of most 
logs has not been offset by an increase of processed timber.101 
100. The export of certain products is subject to sp ecific requirements.  For coffee and cocoa, over 
and above quality certification from the ONCC102, exporters of cocoa and coffee also need to submit 
to the Ministry of Trade a stamped application, a trade registration, a registration number, the list of 
"operating facilities" required by the CICC, and a commitment to comply with CICC rules.  Approval 
                                                      
95 Information consulted at:  http://www.impots.gov.cm/cadre_organisation.htm. 
96 Cameroonian Customs (undated b). 
97 Respectively, Decree No. 2005/1212/PM of 27 April 2005 regulating the packaging and marketing of 
cocoa beans, and Decree No. 2005/1213/PM of 27 April 2005 regulating the packaging and marketing of green 
coffee. 
98 Ordinance No. 99/001 of 31 August 1999, completing certain provisions of Law No. 94/01 of 
20 January 1994, on the forest, fauna and fishery regime. 
99 There are two lists of essences to be promoted , one for first category e ssences and the other for 
second category essences. 
100 Ministry of Trade (2006a). 
101 Ministry of Trade (2006a). 
102 In August 1997, the Government licensed the Société Générale de Surveillance (SGS), La Cordeler 
Cameroun, SA, and L'Observatoire Camerounais de la Qualite (OCQ) to control the quality of Cameroon's coffee and cocoa prior to exportation. WT/TPR/S/187/Rev.1 Trade Policy Review 
Page 52 
 
 
from the Ministry of Forestry or the Ministry of Mines is mandatory for timber, precious stones and 
substances.103 
101. Special licences are still required to export "s trategic" goods such as gold and diamonds, and 
for ecologically sensitive items (governed by the CI TES Convention) such as live animals, birds, and 
medicinal plants. 
(v) Export subsidies, promotion and assistance  
102. The CEMAC Customs Code provides for diffe rent regimes allowing importation with 
suspension of duties and taxes in orde r to encourage exports;  these are, inter alia , the drawback 
regime or the inward processing regime.  The lis t of products that may be admitted under the 
drawback regime is drawn up by decision of the UEAC Council of Ministers.  As well as these 
regimes, there are other provisions that aim to encourage exports.  These are, inter alia , exemption 
from export duties and insurance taxes on manufact ured products, and the reduction of taxable 
revenue by 0.5 per cent of the f.o.b. va lue of the exported manufactured products. 
103. Tax concessions for exports are granted under th e free zone regime (section (vi) below).  
Pursuant to Annex VII(b) of the Agreement on S ubsidies and Countervailing Measures, Cameroon is 
authorized to maintain the concessions until such time as its gross per capita GDP in constant 1990 
dollars value is above US$1,000 based on the most recent World Bank figures, over a three year period.
104  According to the most recent estimation (2004), this indicator for Cameroon amounts to 
US$951. 
104. The Ministry of Trade (which in 2004 repl aced the Ministry of Industrial and Commercial 
Development) is responsible for promoting expo rts through its Directorate of Foreign Trade.105  The 
main measures for promoting exports include taking part in trade fairs, providing information about 
foreign markets, organizing for exporters' meeti ngs with other countries, and promoting exports 
through the embassies.  The new Investment Charte r of 2002 also provides for the setting up of an 
export promotion agency which, in May 2007, had not yet been founded. 
105. The Chamber of Commerce, Industry, Mines and Handicrafts (CCIMA) was set up in 2001 to 
replace the Cameroon Chamber of Commerce, Industry and Mines (CCIM).106  The CCIMA still has 
responsibility for promoting exports, in particular by taking part in trade fairs, international 
exhibitions and other commercial events, and in commercial and economic meetings outside the 
country.107 
106. Cameroon does not have an export finance mechanis m in place.  Access to finance continues 
to be a major constraint for exporting, especially for small and medium-size enterprises.   
(vi) Industrial free-zone regime 
107. Cameroon's Industrial Free Zone (ZFI) Programme , with its various benefits for exports 
(section (v) above)108, has been notified to the WTO.  The ZFI regime has, in principle, been 
                                                      
103 Ministry of Trade (2006a). 
104 WTO document G/SCM/110/Add.3/Corr.1, 14 November 2006. 
105 Decree No. 2004/320 of 8 Decem ber 2004, on government organi zation and Decree No. 2005/089 
of 29 March 2005, on the organization of the Ministry of Trade. 
106 Decree No. 2001/380 of 27 November 2001. 
107 Ministry of Trade (2006a). 
108 WTO documents G/SCM/N/3/CMR and G/SCM/N/16/CMR of 29 November 1996. Cameroon WT/TPR/S/187/Rev.1 
 Page 53 
 
 
abolished by the new Investment Charter109, with a maximum transition period of five years starting 
from its promulgation in 2002, to make way for new regulations.  According to the authorities, the 
transition period has been extended by two years.  The ZFI regime should thus be abolished by 2009 
at the latest.  During the transition period, current regimes (including the ZFI regime) remain in force 
(Chapter II(4)).  However, companies that benefite d from this regime before its abolishment keep 
their advantages.  Since the grouping together of free zones that was provided for in the ZFI regime 
has never become operational, in practice all co mpanies (except for three in the MAGZI Bassa free 
zone)110 covered by in the regime were approved as "free points".111  In May 2007, there were 
24 industrial free points in Cameroon (against 44 in  June 2000), 12 of whic h were operational and 
12 being set up. 
108. The ZFI regime aims to promote investment112, exports, and employment.  However, 
according to the authorities, the regime has not proved its worth;  it has in fact exempted part of the 
economy from tax without producing the results originally expected, i.e. the creation of companies and new jobs.
113 
109. Firms established in the free zones have to produce goods or services destined essentially for 
export.  Nevertheless, 20 per cent of their produc tion may be sold on the domestic market, when 
authorized by the Minister of Industry.  Mercha ndise exported from ZFIs is exempt of all duties and 
taxes;  goods exported into the Cameroonian custom s territory are treated as imports and are subject 
to the duties, taxes and procedures in force.114  The benefits granted to industries established in the 
free zones have not changed since 2001 (Table III.4). 
Table III.4 
Some of the benefits provided under the Industrial Free Zone Regime (ZFI) 
Customs benefits 
Imports and exports of ZFI companies are exempt from all custom s duties and taxes and from all ot her direct and/or indirect dut ies and 
taxesa 
Exemption from the import verification programme 
Tax benefits 
Tax exemption on company tax (IS) for 10 years, then a fixed rate of 15 per cent  
Total exemption from all other di rect and/or indirect taxes 
Unlimited carrying forward of lo sses to the following tax period for the purposes of calculating tax 
Exemption from transfer tax on sales of immoveable  property and the tax on foreign exchange transfers 
Sales by domestic firms to companies in the free zones are exempt from tax, including turnover tax 
Labour regulations 
Work permits may be obtained automatically for foreign workersb 
Service benefits 
The right to obtain electricity or water at preferential rates, and to benefit from preferential port charges for the services of the  
Cameroonian National Ports Office  (ONPC)  
The right to install private electrical genera ting equipment and teleco mmunications networksc 
Table III.4 (cont'd) 
                                                      
109 Law No. 2002-004 of 19 April 2002, modified by Law No. 2004-20 of 22 July 2004. 
110 Mission to develop and manage industrial zones (MAGZI). 
111 "Free point" status is granted preferentially to enterprises that, inter alia , use domestic raw 
materials, and are installed close to  the source of supply for these ma terials or, in the case of existing 
enterprises, guarantee the ex port of their entire production not later th an one year after they are granted such 
status. 
112 Ordinance No. 90/001 of 29 January 1990, creating the free zone regime, ratified by Law 
No. 90/023 of 10 August 1990;  and Order No. 51 /MINDIC/IG1 of 28 D ecember 1990, setting the provisions 
for the implementation of the free zone regime in Cameroon. 
113 Ministry of the Economy and Finance (undated). 
114 WTO (2001). WT/TPR/S/187/Rev.1 Trade Policy Review 
Page 54 
 
 
Other benefits 
Rationalization of administrative procedures  (authorization to set up and operate a company in the free zone, customs inspectio n) under 
the single window 
Exemption from all licences, authorizations and quota limitations for imports and exports 
Freedom from any state monopoly regulation, including th e shipping requirements of the Cameroon Shipping Lines 
(CAMSHIP)/CNCC and CAMAIR 
No price controls or profit margin controls 
No restrictions on the buying or selling of currency or the right to transfer abroad profits made  and capital invested in Camer oon. 
Possibility of selling part of annual production on the domestic ma rket, subject to payment of taxes and customs duties in forc e. 
a Motor vehicles for the transport of passengers, and carburants are not exempt. 
b However, by the end of the company's fift h year of operation, Cameroonians must c onstitute at least 80 per cent per occupationa l 
category of company staff. 
c Telecommunications equipment becomes state property. 
Source : Ordinance No. 90/001, 29 January 1990;  Ministry of Trade (2006),  Guide du commerce extérieur du Cameroun . 
(vii) Other provisions 
110. In principle, Cameroon does not apply voluntary export restraints.  As a member of the 
Association of Coffee-Producing Countries, Cameroon has, in the past, restri cted its coffee exports 
(Chapter IV(2)). 
(4) MEASURES AFFECTING PRODUCTION AND TRADE  
(i) State trading, State-owned enterprises and privatizations 
111. Up to February 2007, Cameroon had made  no notifications about state trading. 
112. Under its economic and financia l recovery programme, Cameroon is setting out to rationalize 
the management of public and semi-public enterprises115, by means of reforms leading to the 
restructuring, liquidation or privatization of a number of these enterprises.116  Cameroon has thus 
decided progressively to withdraw from the production sectors.  A re habilitation unit for enterprises in 
the public and semi-public sector is responsible  for assisting the Head of State in setting and 
evaluating policy in this area.117  It has an Interministerial Committee that makes proposals on the 
enterprises to rehabilitate or privatize, the arra ngements for restructuri ng, privatizing and/or 
liquidating enterprises, and the choice of potential buye rs.  The committee is assisted by two technical 
                                                      
115 The general statute governing state institutions an d public and semi-public enterprises is contained 
in Law No. 99/016 of 22 December 1999. 
116 The main legislation on privatization is:  Decree No. 86/656 of 3 June 1986, setting up a 
rehabilitation unit for enterprises in the public and semi-public sector (PSS);  Decree No. 89/010 of 4 January 1989, on the extending of the rehabilitation unit for enterprise s in the PSS;  Law No. 89/030 of 
29 December 1989, authorizing the Presid ent of the Republic to define by ordinance a privatization regime for 
enterprises in the PSS;  Ordinance No. 90/004 of 22 June 1990, on the priv atization of public and semi-public 
enterprises, with the various implem enting decrees;  Decree No. 90/1423 of 3 October 1990, on the privatization 
of some PSS enterprises;  Decree No.94/125 of 14 July 1994, allowing some PSS ente rprises to proceed with 
privatization;  Decree No. 94/138 of 21 July 1994, setting up a Ministry of the Economy and Finance, functions 
of the Ministry of the Economy and Finance and organization of its departments;  Decree No. 94/139 of 
21 July 1994, amending and supplementing certain provisions of the Decree of 26 November 1992 on government organization;  Decree No. 95/056 of 29 March 1995, reorganizing the rehabilitation unit for 
enterprises in the PSS;  and the government general policy declaration on PSS enterprises. 
117 Decree No. 95/056 of 29 March 1995, on the reorganization of the rehabilitation unit for enterprises 
in the PSS, such as modified. Cameroon WT/TPR/S/187/Rev.1 
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commissions, one responsible for privatizations an d liquidations, and the monitoring of privatized 
enterprises, the other for rehabilitation.118 
113. The privatization of a company is initiated by  the Ministry of the Economy and Finance on 
the basis of a Presidential decree.  The Privatizati on Committee is instructed to engage consultants to 
evaluate the company.  An information memora ndum about the company is prepared for potential 
buyers.  An invitation to tender is published in th e national and international press and in other media 
if necessary.  Bids are opened in the presence of re presentatives of all the bidders.  A negotiating team 
addresses various aspects with the bidders and tries to  encourage them to improve their offers.  The 
Technical Commission on Privatization and Liquidation (CTPL) addresses a report on the 
negotiations to the Interministerial Committee, fo r decision.  The selection procedure may use the 
two-envelope tender system (one technical offer a nd the other financial).  In such cases, the first 
selection is made on the basis of the technical offe rs, and the financial offers are opened only for the 
bidders selected on the basis of the technical tenders .  The one offering the best price among the latter 
will be chosen.119  According to the authorities, the sel ection criteria for company privatization 
include the nature of its activity (i .e. if the activity is already carri ed out by the private sector), the 
need for investment and the financial situation of th e company, and the general objectives of the State.  
According to the authorities, the invitation to tender method is systematically used for all privatizations in order to ensure competition. 
114. Since 2001, only one company has been privatized and none liquidated.
120  The tea subsector 
of the plantation company, Cameroon Developm ent Corporation (CDC), was privatized in 
November 2005 and an invitation to tender for the concession of the Sonel electricity company was 
issued in 2001.  Other services have been aw arded under long term concessions (The Douala 
Autonomous Port container terminal) or on a tempor ary basis (Camtel).  All of Cameroon's completed 
privatizations have in principle been carried out on  the basis of buyers' own funds or through external 
financing.  Foreign capital continues to play a decisive role in the privatization process. 
115. The companies undergoing privatization in May 2007 were already in the process of 
privatization at the time of Cameroon's last Trade Policy Review (Table III.5).  In November 2006, 
29 companies were in the process of being liquidated.121  This stagnation can be explained by various 
difficulties the privatization process has to address, in cluding the choice of companies to privatize, the 
deficiencies of the financial system and the lack of adequate resources.122  Moreover, the assets of the 
companies in question are mostly indivisible. 
                                                      
118 Decree No. 97/003 of 3 January 1997, on the organization and functioning of the Technical 
Commission of Privatization and Liquidation of enterprise s in the public and semi-public sector;  and Decree 
No. 97/002 of 3 January 1997, on the organization and functioning of the Technical Commission on the rehabilitation enterprises in the public and semi-public sector. 
119 MINEFI, Technical Commission on Privatization and Liquidation (2007). 
120 All in all, from the beginning of the privatization programme at the end of the 1980s up to the 
beginning of 2005, about 20 companies had been privatized. 
121 At the end of November 2006, 82 companies had been liquidated since the beginning of the process 
at the end of the 1980s. 
122 Kanté (2002). WT/TPR/S/187/Rev.1 Trade Policy Review 
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Table III.5 
Privatizations under way, May 2007 
Enterprise Sector of 
activity Legal 
capital 
(CFAF 
million) Percentage held 
by the State and 
semi-public 
enterprises Turnover, 
December 2006 
(CFAF million) Work-
force Privatization 
strategy 
Cameroon Telecommunication (CAMTEL) Fixed telephone 
service 50,000 100 50,945 2,017 Sale of shares 
and concession 
Société de développement du 
coton 
(SODECOTON) Agro-industry 
(cotton, 
cottonseed oil) 4,529 59 89,321 1,780 Sale of shares 
Cameroon 
Development 
Corporation (CDC) Agro-industry 
(bananas, 
rubber, palm oil) 15,626 100 23,804 14,718 Sale of 
subsidiaries 
Société 
Cameroonaise de dépôts pétroliers 
(SCDP) Storage of 
hydrocarbons 6,000 51 2,611 250 Sale of shares 
Cameroon Airlines 
(CAMAIR) Air transport 6,000 96 35,216 1,300 Foundation of 
new private company 
Société nationale des eaux du Cameroon (SNEC) Production and 
distribution of water 6,500 95 36,163 1,592 Leasing 
Cameroon Container 
Transportation (CAMTAINER) Container 
transit and transport  360 70 400 56 Sale 
Source : MINEFI (2007), 2007 Agenda of the Technical Commission of Privatiz ation and Liquidations. 
116. The State still has significant holdings in the Cameroonian economy.  Over and above its 
holdings in joint ventures (Table AIII.1), the State hol ds 100 per cent of the equity of 25 enterprises in 
various economic sectors (Table III.6).  An en dowment fund for government involvement in 
enterprises was set up in 1998.  The fund grants loan s in order to help enterprises to restructure and 
improve their balance sheets in order to  function both autonomously and competitively.123 
Table III.6 
Enterprises with public capital, July 2006 
Sector of activity Enterprises 
Agriculture Société de développeme nt de la cacaoculture (SODECAO)  
Société d'exploitation et de modernisati on de la riziculture de Yagoua (SEMRY) 
Agricultural services Centre national d'études et d' expérimentation du machinisme agricole (CENEEMA)  
Unité de traitements agricoles par voie aérienne (UTAVA) 
Agro-industry Cameroon Development Company (CDC) 
Livestock raising Laboratoire national vétérinaire (LANAVET)   
Société de développement et d'exploita tion des productions animales (SODEPA) 
Forestry Agence nationale d'appui au développement forestier (AFANOR) 
Fisheries Mission de développement de la pêche artisanale maritime (MAGZI) 
Hydrocarbons Société nationale des hydrocarbures (SNH) 
Caisse de stabilisation des pr ix des hydrocarbures (CSPH) 
Financial services Société nati onale d'investissement (SNI) 
Crédit foncier du Cameroun (CFC) 
Société de recouvrement de créances du Cameroun (SRC) Caisse autonome d'amortissement (CAA) 
Caisse nationale de prévoyan ce sociale au Cameroun (CNPS) 
Telecommunications Cameroon Telecommunications (CAMTEL) 
Table III.6 (cont'd) 
 
                                                      
123 Circular No. 032 of 9 January 1998, on the financial involvement of the State in public enterprises. Cameroon WT/TPR/S/187/Rev.1 
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Sector of activity Enterprises 
Communication Cameroon Radio and Television (CRTV) 
Imprimerie nationale (IN) 
Société de presse et d'édition du Cameroun (SOPECAM) 
Postal services Cameroon Postal Services (CAMPOST) 
Hotel business AYABA hôtel, Central Hotel, Hôtel des députés (and others) 
Public buildings and works Laboratoire  national de génie civil (LABOGENIE) 
Parc national de matériel de génie civil (MATGENIE) 
Housing/real estate Mission d'aménagement et d'é quipement des terrains urbains et ruraux (MAETUR) 
Mission d'aménagement des zones industrielles (MAGZI) Société immobilière du Cameroun (SIC) 
Culture Palais des congrès (PC) 
Source : Ministry of the Economy and Finance (2007), " Liste des établissement s publics, sociétés à capital public et 
sociétés d'économie mixte ", July. 
117. The oil storage company (SCDP), a semi-public  enterprise, continues to have a monopoly 
over oil storage and transportation, and thus a de  facto monopoly on imports of oil.  The SCDP has 
been added to the list of potential companies for privatization.  The Société nationale des 
hydrocarbures  (SNH), which awards exploration, producti on and export contracts to private firms, is 
not on the privatization list. 
(ii) Incentives 
118. Pursuant to the Investment Charter adopted in 2002124, technical or financial support may be 
given to promote investment, with the aim of prom oting sustainable growth and creating employment.  
Support is given notably for setting up and taking  over companies, and for developing exports.  
According to the authorities, SOSUCAM (Chapter  IV(2)) currently benefits from support awarded 
under the Charter.  The Charter, together with sect oral codes, also provid es for specific incentives 
(Chapters II(4) and IV).  The Charter guarantees th at moderate customs duties will be applied and 
adheres to the principle that they will be reduced .  Tax incentives are given to exports (section (3)(v) 
above). 
(iii) Competition policy and price regulation 
(a) Competition policy 
119. Law No. 98/01, promulgated in 1998125, still regulates competition.  The National 
Commission on Competition (CNC), provided for by the law, was only finally set up in 2006, after 
adoption of the necessary provisions126;  it became operational in 2007.  Pending completion of the 
CNC's establishment, the role of the Ministry of Trade127 was to guarantee competition on the 
domestic market.128  However, the delays in setting up the CNC have considerably slowed down 
effective application of the law.  According to the authorities, the cases most frequently submitted to 
the Ministry concern abuses of dominant position (discriminatory sales). 
120. Moreover, the various regulatory agencies (s uch as the Electricity Regulatory Agency 
(ARSEL), the Rural Electrification Agency (AER ), the Telecommunications Regulatory Agency 
                                                      
124 Law No. 2002/2004 of 19 April 2002, on the Investment Charter in the Republic of Cameroon. 
125 Law No. 98/013 of 14 July 1998, abolishing and replacing Law No. 90/031 of 10 August 1990. 
126 Decree No. 2005/1363/PM of 6 May 2005, establishing the composition and functions of the CNC, 
and the order establishing the composition of the CNC, signed in March 2006. 
127 According to the authorities, there has always been a body responsible for competition, whether 
under the former Ministry of Industrial and Commercial Development, or today's Ministry of Trade (Directorate 
of Consumption and Competition). 
128 Ministry of Trade (2006b). WT/TPR/S/187/Rev.1 Trade Policy Review 
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(ART), and the Civil Aviation Authority of Camero on (AACC)) are responsible for applying the law 
on competition in their respective sectors, a situatio n which, according to the authorities, in practice 
has already given rise to disputes about jurisdiction.129 
121. The CNC is attached to the Ministry of Trade.   It is responsible for competition matters and 
oversees the implementation of competition legislat ion.  Its duties include  seeking out, prosecuting 
and penalizing anti-competitive practices, and providing the necessary expert opinions for judicial decision-making.  It may open an investigation ex officio or at the request of a party.  By way of sanctions, it may order a firm to terminate the offending practices, dissolve a merger or require an enterprise to sell some of its assets or shares.  The conclusion of agreemen ts or arrangements (see 
below) and failure to comply with sanctions may le ad to a fine amounting to up to 50 per cent of the 
firm's profits or 20 per cent of its turnover reali zed on the Cameroonian market during the previous 
tax year. 
122. The Law on Competition applies both to state and to private enterprises.  It also applies when 
the effects of anti-competitive prac tices by companies abroad are fe lt in Cameroon itself, subject to 
agreements and treaties between Cameroon and the hos t countries of the enterprises concerned.  The 
Law prohibits any practices that might prevent, distort or significantly restrict competition on the 
domestic market.  In more specific terms, it prohibi ts agreements or arrangements on prices or that 
aim to influence prices, or that seek to impede ma rket access or restrict competition, unless the CNC 
considers that they are profitable for the economy and allow efficiency gains which would otherwise 
not be possible.  An enterprise which has a domi nant position may not use this position to prevent 
another enterprise from setting up on the market or to supplant it, put pressure on distributors or cause 
an increase in competitors' production costs.  Ho wever, no sanctions should be taken if the anti-
competitive practice aims to improve economic efficiency.  Only abuses of dominant position that are less than 24 months old may be  brought before the CNC. 
123. Mergers and acquisitions are allowed if they do not reduce competition.  Those that do reduce 
competition are nonetheless allowed if the transac tion secures efficiency gains (for the national 
economy) that would otherwise not be possible.  Merg ers and acquisitions that result in an entity that 
has a turnover above a threshold (not as yet determin ed) pre-established by the minister in charge of 
competition must be notified in advance to the CN C.  Mergers and acquisitions that significantly 
affect competition may be challenged before the CNC only if they are less than 24 months old. 
124. There is also regulation of regional compe tition at the CEMAC level, under which any 
concerted practices between companies in different member countries liable to restrict or distort 
competition are prohibited.
130  However, such practices may be  allowed for reasons of economic 
efficiency or if they are of benefit to consumers or  users.  This regulation also applies to mergers and 
acquisitions.  A monopoly, or any situation encourag ing acquisition of a share of the common market 
amounting to 30 per cent or more, constitutes a domina nt position, misuse of which is prohibited.  The 
Competition Monitoring Body (OSC) is responsible  for supervising application of regional rules.131  
The OSC may hear cases of practices deemed contrary  to these rules, either ex officio or upon 
application by States, enterprises or consumer organi zations.  The sanctions may consist of a fine in 
an amount not exceeding 5 per cent of the turnover (b efore tax) realized in the common market during 
the previous tax year, or 75 per cent of the profit realized during the prohibited operation.  According 
to the authorities, no sanction has been imposed  on Cameroonian companies at the CEMAC level. 
                                                      
129 Ministry of Trade (2006b). 
130 Regulation No. 1/99/UDEAC-CM-639 of 18 August 1999.  Consulted at:  http://www.izf.net/izf/ 
Documentation/JournalOfficiel/AfriqueCentrale/REG_1_99.htm. 
131 Regulation No. 1/99/UDEAC-CM-639 of 18 August 1999.  Consulted at:  http://www.izf.net/izf/ 
Documentation/JournalOfficiel/AfriqueCentrale/REG_1_99.htm. Cameroon WT/TPR/S/187/Rev.1 
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125. At the CEMAC level, companies with a legal or de facto monopoly are subject to the rules on 
competition unless exempted for reasons of pu blic order, security or public health.132  Monopolies 
must avoid tied sales, discriminatory sales conditio ns, denials of sale, unjustified cessation of trade 
relations, and cross-subsidization.  All legal m onopolies must be notified to the Regional Council on 
Competition (CRC) within one year.  According to th e authorities, this legislation is not applied. 
(b) Price regulation 
126. A number of products and services offered by m onopolies, subsidized by the State or subject 
to persistent inflationary tension are still subject  to price approval.  The list has been somewhat 
modified since 2001;  in May 2007, it included some imported products (imported frozen fish and 
wheat flour).133  New temporary price control measures were also introduced in 2006.  At the end of 
2006, the Government signed agreements in or der to stabilize the prices of some products. 
127. The first such agreement dealt with the poultr y subsector and involved the Ministry of the 
Economy and Finance, the Ministry of Trade and the representative of the subsector.  Its aim was to 
guarantee market supplies of poultry products at "reasonable prices"134, for the end-of-year holidays 
(2006) and first quarter of 2007.  The protocol should have been revised by 1 April 2007 at the latest, 
"as soon as it is been established that the measures reducing taxes on inputs in the subsector have had 
their full effect".135  The authorities have indicated that th e agreement has been tacitly renewed and 
that in May 2007 it was still in force.  According to the authorities, this policy is meant neither to 
control nor to assist;  its aim is educational (i.e. to introduce sales). 
128. Another agreement was signed involving supermar ket suppliers and distributors dealing with 
certain mass consumption products.  The parties had agreed to or ganize a sales promotion campaign 
from 15 December 2006 to 15 January 2007.  The agreem ent covered rice, sugar, pasta, milk, table 
oil, soft drinks, and wines and spirits, and set the prices applicable in the shops party to the 
agreement.136  In return the Ministry of Trade provided material support, particularly with regard to 
advertising.  At the beginning of 2007, discussions  were being held about other products, such as 
building materials. 
                                                      
132 Regulation No. 4/99/UDEAC-CM-639 of 18 August 1999, Title III.  Consulted at:  
http://www.izf.net/izf/Documentation/Journa lOfficiel/AfriqueCentrale/REG_4_99.htm. 
133 The list also contains products and services (imported or local) such as water, auxiliary maritime 
transport services, the services of  Cameroon's autonomous ports, public transport (road/rail), domestic gas, 
hospital medicines and consumables, Portland cement, reinforcing steel, sugar, school books, raw palm oil, 
industrial and medical gas, servi ces offered by hotels a nd tourism facilities, social housing, school and 
university lodgings (Order No. 00035/MINCOMMERCE/CA B of 8 November 2005, establishing the list of 
products and services whose prices and tariffs are subject to prior approval). 
134 According to the agreement, the following prices have been established (in CFAF):  meat-producing 
poultry between 1.8 and 2 kg., between 1,800 and 2,500, depending on whether they are bought from a farm or 
on the retail market;  breeding cocks between 2.2 and 3 kg. – 2,500;  meat-producing breading hens of 4 kg.:  2,500 or 3,500, depending on whether they are bought from a farm or on the market;  meat-producing breeding 
cocks of 6 kg., between 3,000 and 4,500;  and breeding hens for laying of 1.5 kg. – 1,500. 
135 Fankam (2006). 
136 The following prices were set (in CFAF):  sugar – 630 per kg. (instead of 760);  rice – 3,350 per 
6 kg. sack of Nelissa Joaslin rice (instead of 5,000), 175 a bag of 250 g (instead of 270) and 3,150 a bag of 5 kg. 
(instead of 3,500);  wines and spirits – 1,000 for a carton of Gandia (instead of 1,450), 1,750 for Pastis méridional (instead of 3,000), and 1,650 a bottle  of Castillo de Liria (instead of 1,900). WT/TPR/S/187/Rev.1 Trade Policy Review 
Page 60 
 
 
(iv) Government procurement 
129. During tax year 2004, total government procurement volume amounted to nearly 
CFAF 340 billion (US$643.6 million), i.e. about 4.1 per cent of GDP and 25.4 per cent of total public 
expenditure.  Cameroon has not signed the Government  Procurement Agreement, but it has the status 
of observer. 
130. Since 2001, Cameroon has continued with the re forms begun in 1995 with the creation of the 
Government Procurement Regulatory Agency (ARMP) in 2001137, and the introduction of new 
regulations.138  The reforms led to the publication of the Government Procurement Code in 2004139, 
which established rules for the signing, executing and monitoring of government procurement 
contracts for work, supplies, services, and intellectua l services.  The Code applies to all state orders 
worth CFAF 5 million or more.  In principle140 government procurement contracts are signed 
inclusive of all taxes.141  The splitting of a contract is considered to be a violation of the regulations.142  
According to the authorities, there remain problems of implementation due in particular to the fact 
that the sanctions for infringement of the regulations are not operational.143 
131. The ARMP is under the supervision of the Presi dency and is responsib le for regulating and 
monitoring the government procurement system.  It s functions include:  preparing model documents 
and procedure handbooks;  publication of the Government Procurement Journal ( Journal des marchés 
publics );  monitoring the application of regulations;  collecting statistics.  It may take preventive and 
remedial steps to improve performance of its functions.144 
132. The notice of invitation to tender together with any decision to award government 
procurement contracts must appear in the Gove rnment Procurement Journal, published weekly.  
Moreover, other means of publiciz ing such as radio, the press, hoardings and electronic means, may 
be used. 
133. The invitation to tender may be national or intern ational, open or restricted (i.e. invitation to 
tender preceded by prequalification).  For techni cal, aesthetic or financial reasons, the tendering 
(whether open or restricted) may be competitiv e.  The national tendering is recommended for 
                                                      
137 Decree No. 2001/048 of 23 February 2001, on the setting up, organization and functioning of the 
Government Procurement Regulatory Agency (ARMP). 
138 These include:  Order No. 032/CAB/PM of 28 February 2003, establishing the application of 
procedures for requests for price quotation;  Order No. 070/CF/A/MINFI/B of 20 June 2003 on the delegation of 
the ARMP Director General's powers as commissioner;  Decree No. 2003/651 of 16 April 2003, establishing the 
modalities for the application of the Government Procurement Tax and Customs Regime, and Order No. 004/CAB/PM of 7 January 2005, setting up the commission empowered to sign government procurement 
contracts with certain ministerial departments. 
139 Decree No. 2004/275 of 24 September 2004, on the Government Procurement Code;  and Circular 
No. 004/CAB/PM of 30 December 2005, on the Government Procurement contract signing procedure. 
140 African Development Bank Programme contracts are before tax (VAT and special tax on the sale of 
petroleum products (TS PP)), according to Note No. 057 /CF/MINEFI/DI/ of 20 July 1999.  A similar situation 
exists for all other contracts signed in the same conditions  with the State (Ministry of the Economy and Finance, 
Directorate-General of Taxes, " Présentation de la Direction générale des impôts ".  Consulted at:  
http://www.impots.gov.cm/cadre_organisation.htm). 
141 Decree No. 2003/651/PM of 16 April 2003, on th e modalities for the application of the tax and 
customs regulation of government procurement. 
142 Order No. 004/CAB/PM of 30 D ecember 2005, on the application of the Government Procurement 
Code. 
143 ARMP (2006). 
144 Decree No. 2001/048 of 23 February 2001. Cameroon WT/TPR/S/187/Rev.1 
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government procurement contracts for work or supplies which are unlikely to interest foreign 
companies, for various reasons, such as the sums involved are too small;  the work is spread over a 
long time-period or is labour intensive;  or the goods or work can be supplied locally at lower cost.  
An international invitation to tender is recomme nded for service and intellectual service contracts of 
more than CFAF 100 million or when the skills requ ired cannot be found locally.  Contracts must not 
be split solely to justify national tendering.145 
134. A restricted invitation to tender may only be u sed for specific large-scale or complex work or 
equipment and for specialized supplies and services.   Prequalification is initiated following a public 
invitation to submit a tender or an expression of inter est.  In the case of intellectual services (including 
studies, project management and computer services), the winner of the contract is selected from 
among the competing prequalified candidates.  Cont racts of lesser importance, for supplying goods 
and services that do not require technical tenders, use the price quotation request method, i.e. a 
simplified procedure for consulting companies in whic h a price quotation is requested by means of an 
open invitation to tender.  The contracts for which th is method may be used are principally:  supplies, 
consumables and equipment of various types;  furniture and fittings;  upkeep of buildings;  and 
cantonnage.  The contract is awarded to the bidder whose tender complies for the most part with the 
technical specifications and quotes the lowest price.146 
135. Government procurement contracts may exceptio nally be awarded using the single tendering 
procedure (i.e. without invitation to tender), followi ng special authorization from the Prime Minister, 
and for reasons of competence, urgency or intellectual property.147  Certain contracts (i.e. "special" 
contracts) contain secrecy clauses for reasons of security or strategic state interest;  they concern only 
acquisitions linked to national defence, security and strategic state interest.  The time-frame for each 
stage of the contracting process is established by government order.148 
136. Invitations to tender for government procur ement concessions must be competition-based, 
always with a prequalification phase.  A concession  contract is awarded on the basis of different 
criteria such as the proposed specifi cation and performance standards, ta riffs imposed on users or paid 
back to the State, to regional or local authorities, or to state institutions or enterprises;  any other 
revenues that the equipment will bring in for th e delegating authority, the cost and amount of 
financing proposed, and the retrocession value of the installations. 
137. The criteria for awarding a contract are:  th e price of the services or the cost of their 
utilization;  their technical and functional value, the operation and maintenance requirements, and the 
potential lifespan of the works, supplies and services;  the candidates' competence and professional 
capacity;  and the deadline for execution or delivery.  However, when bids are technically equivalent, 
priority is given to:  a Cameroonian person or ent ity;  a person or entity engaged in economic activity 
in Cameroon;  a small or medium-sized enterpri se in Cameroon whose share capital is 100 per cent 
                                                      
145 Order No. 004/CAB/PM of 30 D ecember 2005, on the application of the Government Procurement 
Code. 
146 Order No. 032/CAB/PM of 28 February 2003 establishing procedures for requesting price 
quotations. 
147 More particularly in the following cases:  work , supplies and services carri ed out for purposes of 
research, study, trial, experiment or finalizing, and that can only be given to companies or others specialized in the field, or with specialized knowledge or aptitudes;  to find urgent replacement for companies or suppliers that 
have defaulted;  work, supplies or services which, in the event of absolute urgency brought about by 
unpredictable circumstances, cannot be subject to the time- limits of an invitation to tender;  where requirements 
can only be satisfied by using a patent covering an invention, a process, a skill, or a management and marketing 
company. 
148 Order No. 004/CAB/PM of 30 December 2005 on the application of the Government Procurement 
Code. WT/TPR/S/187/Rev.1 Trade Policy Review 
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owned by Cameroonian natural or legal persons;  and groups of co mpanies with which Cameroonian 
enterprises are associated or whic h provide considerable subcontrac ting to national bodies.  When a 
contract involves services able to be supplied by  the persons mentioned above, these services must be 
indicated in the documents constituting the invitati on to tender.  When tende rs are deemed to be 
equivalent in terms of price and content, prio rity is given to the bidder proposing the largest 
proportion of such services in terms of value.  There is a 10 per cent national preference margin for work contracts, and a 15 per cent preference margin for supplies contracts.  There is no national price 
preference for contracts involving intellectual services. 
138. The Government Procurement Code provides fo r four types of guarantee:  the bid or 
temporary bond, which guarantees the bidder's offe r;  the performance bond, which guarantees that 
the services will be carried out in full;  the hold back guarantee ensuring that the contract will be 
properly executed and any monies the bidder may owe recovered;  and the optional start-up or 
supplies advance guarantee.  This may be replaced  by a bank guarantee, but some contract holders 
may be exempted from the requirement. 
139. The Government Procurement Code has introdu ced several mechanisms with a view to 
monitoring the procedures for awarding contracts,  for example specialized commissions under the 
responsibility of the Prime Minister oversee contracts whose value is above the specified thresholds.
149  The Code also provides for independent obser vers to be recruited for contracts with an 
aggregate value of CFAF 30 million or more.150  An independent auditor carries out ex-post audits on 
a sample of contracts worth more than CFAF 500 million and for 25 per cent of contracts worth 
between CFAF 30 and 500 million. 
140. Disputes resulting from government procurement contracts may be settled out of court.  
Complaints may be lodged either with the main c ontractor or its delegate, or directly with the 
authority responsible for government procurement.  Breach of the provisions of the Government 
Procurement Code is considered to be damagi ng to national assets and offenders are liable to 
sanctions, without prejudice to the invalidation of the contracts or any applicable disciplinary or legal 
proceedings.151 
141. In 1999, CEMAC members agreed that pending full harmonization of government 
procurement regulations, they would subject tenders e qual to or above an agreed threshold to public 
and competitive bidding.152  A regional preference may be granted of up to 20 per cent in work 
contracts, 30 per cent in supplies contracts (with at  least 40 per cent regional content), and 20 per cent 
in service contracts.  Contracts should be subject to public tendering and published in the Official 
Journals of the Community and member States.  Ho wever, restricted tendering may be used when a 
contract is urgent, its nature or certain characteris tics justify such treatment, or if it is of a highly 
specialized nature, or if it is a contract of "great  importance".  Single tendering is possible for urgent 
cases, for technical cooperation of short duration or involving supplementary work to complete 
                                                      
149 The thresholds are fixed at CFAF 1 billion for the Specialized Commission Monitoring Roads 
Contracts;  CFAF  500 million for the Specialized Commission Monitoring Buildings and Community Facilities 
Contracts;  CFAF 150 million for the Specialized Commission Monitoring General Supplies Contracts;  and at CFAF 100 million for the Specialized Commission Monitori ng Services and Intellect ual Services Contracts. 
150 Order No. 032/CAB/PM of 28 February 2003 establishing the procedures for requesting price 
quotation. 
151 These include: Law No. 73/7 of 7 December 1973  on the Treasury's right to safeguard national 
assets and Law No. 74/18 of 5 December 1974 on th e monitoring of commissioners, administrators and 
managers of public funds and state enterprises, as amended by Law No. 76/4 of 8 July 1976. 
152 Title IV of Regulation No. 4/99/UDEAC-CM-639 of 18 August 1999. Cameroon WT/TPR/S/187/Rev.1 
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current contracts, when the contract is reserve d for patent or licence hol ders, or following an 
unsuccessful invitation to tender. 
(v) Intellectual property rights 
(a) Overview 
142. Cameroon is a member of the World Intellectual Property Organization (WIPO), and the 
African Intellectual Property Organization (OAP I), set up by the Bangui Agreement adopted on 
2 March 1977 and revised by the Bangui Act of 1999.  The revised Bangui Agreement recommends 
that its members abide by certain arrangements, treaties and international agreements, but Cameroon 
has not as yet fully complied in this respect (Table III.7).  Cameroon has also been a contracting party 
to the Convention on Biological Diversity since 11 September 2003.  In principle, Cameroon has 
applied the Agreement on Trade-Related Aspects of Intellectual Property Rights (TRIPS) since 
1 January 2000. 
Table III.7 
Status of Cameroon with regard to certain intellectual propert y protection treaties administered by WIPO and UPOV, May 2007 
Treaty Commitment to joining treaties 
under the Bangui Agreement of 1999 Entry into force 
Protection of intellectual property 
WIPO Convention  Yes 3 November 1973 
Berne Convention Yes 21 September 1964 
Brussels Convention No n.a. 
Film Register Treaty No n.a. 
Madrid Agreement (source) No n.a. 
Nairobi Treaty Yes n.a. 
Paris Convention Yes 10 May 1964 
Patent Law Treaty (PLT) No n.a. 
Phonograms Convention No n.a. 
Rome Convention Yes n.a. 
Trademark Law Treaty (TLT) No n.a. 
Washington Treaty (IPIC) No n.a. 
WCT No n.a. 
WPPT No n.a. 
International Convention for the Protection of  New Varieties of Plants Yes n.a.   
Global Protection System 
Budapest Treaty Yes n.a. 
Hague Agreement Yes n.a. 
Lisbon Agreement Yes n.a. 
Madrid Agreement (marks) No n.a. 
Patent Cooperation Treaty (PCT) Yes 24 January 1978 
n.a. Not applicable. 
Source : WTO Secretariat, based on information from WIPO and from the Preamble to the Bangui Agreement (1999). 
143. Cameroon's international obligatio ns with regard to intellectual property rights are governed 
by the revised Bangui Agreement, ratified by Cameroon in July 2000.153  The revision of the Bangui 
Agreement aimed in particular to bring its provis ions into line with certain intellectual property 
treaties, including the TRIPS Agreement (Table III. 8).  The revised Bangui Agreement is directly 
applicable to Cameroon by virtue of its Constitu tion (Chapter II(1)).  Cameroon also has domestic 
legislation on copyright and related rights. 
                                                      
153 Decree No. 2000/216 of 28 July 2000. WT/TPR/S/187/Rev.1 Trade Policy Review 
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144. In 2001, Cameroon notified its legislation on intellectual property rights to the WTO.154  The 
TRIPS Council finished examining Cameroon's legisl ation in 2003.  Cameroon has not yet notified to 
the WTO its contact point in accordance w ith Article 69 of the TRIPS Agreement. 
Table III.8 
Subjects and terms of protection under the Ba ngui Agreement (1977) and its revision (1999) 
Subjects Bangui Agreement (1977) Revised Bangui Agreement (1999) 
Patents 10 years, renewable for a maximum of 
two further periods of 5 years  20 years 
Utility models 5 years 10 years 
Trademarks or service marks 10 years, renewable every 10 years 10 years, renewable every 10 years 
Industrial designs 5 years 5 years, renewable for two further periods 
Trade names 10 years, renewable every 10 years 10 years, renewable every 10 years 
Geographical indications n.a. n.a. 
Copyright and related rights     
Literary and artistic works in general  Life of  author + 50 years Life of author + 70 years 
Films, radio and audiovisual programmes 50 years 70 years 
Photographs 25 years 25 years 
Related rights for performances n.a. 50 years 
Related rights for phonograms n.a. 50 years 
Related rights for broadcasts n.a. 25 years 
Layout-designs (topographies) of integrated 
circuitsa n.a. 10 years 
Protection of new plant varieties n.a. 25 years 
n.a. Not applicable. 
a The regime under the revised Bangui Agreement is not in force. 
Source : WTO (2006), Trade Policy Review:  Republic of Congo . 
145. When the main text of the revised Bangui Agre ement came into force in 2002, its Annexes I 
to VIII also took effect.  These cover:  patents (A nnex I), utility models (Annex II), trademarks or 
service marks (Annex III), industrial designs (Ann ex IV), trade names (Annex V), geographical 
indications (Annex VI), copyright and related ri ghts (Annex VII), and pr otection against unfair 
competition (Annex VIII).  Annex X on new plant varieties came into force on 1 January 2006.  
Owing to a lack of the competence necessary to examine applications for protection, the OAPI 
Administration Council has deferred the entry into force of Annex IX on layout-designs (topographies) of integrated circuits, which should be  protected under Part II, Section 6 of the TRIPS 
Agreement. 
146. In principle, the revised Bangui Agreement does not allow parallel imports.
155  It does allow 
the granting of ex officio licences for patents and layout-designs when it is a matter of the vital 
interests of the country's economy, of its public health or national defence.156  Compulsory ("non 
voluntary") licences may be awarded for non-wo rking of patents and layout-designs and for 
dependent patents.157  According to the authorities, no ex officio or compulsory licences have been 
awarded up to May 2007. 
(b) Industrial property 
147. The provisions of the revised Bangui Agreem ent regulate the term and conditions of 
protection in the following areas, inter alia :  patents, utility models, tr ademarks or service marks, 
                                                      
154 WTO document IP/N/1/CMR/1 of 17 May 2004. 
155 Article 7 of the revised Bangui Agreement (1999). 
156 Article 56 of the revised Bangui Agreement (1999) and Article 32 of Annex IX. 
157 Article 46 of the revised Bangui Agreement (1999) and Article 23 of Annex IX. Cameroon WT/TPR/S/187/Rev.1 
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industrial designs, trade names, and geographical indi cations.  For each member State, the OAPI plays 
the role of national office for industrial property, providing a common system of administrative procedures for registering the various rights.  For applicants domiciled outside OAPI, registration is 
possible only through an agent chosen  in one of the member States
158, or through the procedures set 
up by the international systems of protection ad ministered by WIPO.  For persons domiciled in 
Cameroon, applications are filed with the Industrial Property Department of the Ministry of Industry, 
Mines and Technological Development (MINIMIDT).  Following reception of the application by its 
Director General, OAPI initiates the procedure, and registers and examines the application.  Rejection 
of an application may be challenged before the Hi gh Commission of Appeal, whose decision is final.  
For certain instruments such as the patent, the rights remain in effect subject to payment to the OAPI 
of the applicable fees. 
148. Cameroon is one of the most active members of OAPI, with 27 applications for patents made 
in 2004 (latest year available) (of which 25 were subsidized, as they were made by "economically 
weak" inventors), 104 applications to register trad emarks, 87 applications to register industrial 
designs, and 94 applications to register trade names.159 
(c) Copyrights and related rights 
149. Over and above the provisions contained in the Bangui Agreement, copyright and related 
rights are protected under Law No. 2000/011 of 19 December 2000 and its implementing regulation.
160  The Ministry of Culture is responsible for the protection of copyright and related rights.  
The National Copyright Company (SOCINADA), whic h was responsible for registering these rights, 
ceased activities in 2003.  It has been replaced by four companies responsible for the collective 
management of rights in:  litera ture and the dramatic arts – Société civile des droits de la littérature et 
des arts dramatiques (SOCILADRA) (also responsible for computer programs);  copyright and 
related rights in the plastic and graphic arts – Société civile de droit d'auteur  et droits voisins des arts 
plastiques et graphiques (SOCADAP);  multimedia (photogra phy and audiovisual works) – Société 
civile des auteurs multimédia (SCAP);  and the Cameroon Music Corporation (CMC). 
150. The legislation in force applies to all Came roonian literary and artistic works (including 
computer programs, tapestries and objects created by the artistic professions), whatever their mode, value, genre or destination.  For joint holders to benefit from protection under Law No. 2000/011, one 
of the holders must be Cameroonian.  Protection grante d to foreigners is subject to reciprocity.  Thus 
in Cameroon, foreigners benefit from the copyri ght or related right protection they hold on the 
condition that the law of the State of which they ar e nationals, or in whose territory they have their 
domicile, head office or establishment protects the rights of Cameroonians.  However, the provisions 
of the law apply to works that are entitled to protection under an international treaty to which 
Cameroon is party. 
151. Copyright holders have the exclusive right to exploit or allow exploitation of their work for 
financial gain.  This right is protected during the author's life and for 50 years after his death.  For 
collaborative works, it also continues for all persons  entitled to rights and successors in title during the 
year of the death of the last surviving collaborator  and the 50 following years.  The holders of related 
rights (which include the rights of performers, producers of phonograms or videograms, or firms specializing in audiovisual communication) enjoy protection of their economic rights for a period of 50 years. 
                                                     
 
158 The lists of approved agents are av ailable on:  http://www.wipo.oapi.net. 
159 OAPI (2004). 
160 Decree No. 2001/956/PM of 1 November 2001. WT/TPR/S/187/Rev.1 Trade Policy Review 
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152. The law provides for limitations and exceptions to  the exclusive rights granted to authors and 
holders of related rights.  With regard to copy right, the exceptions include:  private copying (under 
certain conditions);  analyses and press reviews;  the use of literary or artistic works to illustrate 
teaching;  parody, pastiche and caricature;  th e temporary reproduction of a work;  free use for 
information purposes;  free use of images of work s located permanently in public places;  and 
ephemeral recordings by broadcasting bodies.  Related right holders may not prohibit, inter alia , 
private copies;  analyses and short quotations;  press re views;  free use for means of information;  and 
parody, pastiche and caricature.  The exception with  regard to private copying does not apply (save 
some exceptions) to the reproduction of data bases and software. 
(d) Enforcement 
153. The Cameroonian authorities have notified the WT O that an ad hoc Commission responsible 
for monitoring and implementing the TRIPS Agr eement in Cameroon has been set up within the 
Ministry of Industrial and Commercial Development.161  This Commission, which is made up of 
representatives from the public and private sectors, h as not been operational since the Ministry of 
Industrial Development and Trade (MINDIC) w as split into two in 2005.  According to the 
authorities, the Commission's results were mixed, as the aims were not met (with regard either to 
training or the control of counterfeiting) for vari ous reasons, including the lack of financing.  
Cameroon has not yet provided the WTO with the answers to the list of questions concerning its 
means of enforcing intellectual property rights. 
154. The revised Bangui Agreement (1999) contains pr ovisions on sanctions for infringement of 
intellectual property rights;  the national authorities are responsible for implementing them.  Fines for 
counterfeiting have been raised to make them more dissuasive (Table III.9).162  If offences are 
repeated, terms of imprisonment ranging from one to  six months are applicable.  Penalties may be 
imposed only upon a complaint by the injured party.   However, the CEMAC Customs Code prohibits 
the import of all apparent counte rfeit goods, and all foreign products  bearing a trademark, a name, 
sign or indication of any type giving reason to believe that they were produced in or come from a 
State with which an agreement in the field has been signed.163 
155. The legislation on copyright and related ri ghts provides for penalties for infringement 
including imprisonment from five to ten years and/or a fine of CFAF 500,000 to 10,000,000.  These penalties are doubled when the perpetrator is a co-contractor of the holder of the infringed right.  The court can in any event order the seizure of c ounterfeited objects, material used to commit the 
infringement and any proceeds to the offender.  The import (or export) of goods may be suspended by 
the customs authorities at the request of a copyright  holder or related rights holder who suspects that 
such importing (or exporting) violates his rights;  such a request is addressed to the Minister 
responsible for Customs or the President of the Court. 
                                                     
 
161 WTO document IP/Q/CMR/1, IP/Q2/CMR/1, IP/Q3/CMR/1 and IP/Q4/CMR/1 of 7 June 2004. 
162 Under the Bangui Agreement (1977), no sanction could be applied if, five years after a patent was 
granted, it was not worked.  This condition was re moved from the revised Ba ngui Agreement (1999). 
163 CEMAC Customs Code, Article 51 bis. Cameroon WT/TPR/S/187/Rev.1 
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Table III.9 
Fines and prison sentences under the Bangui  Agreement (1977) and its revision (1999) 
Violation Bangui Agreement (1977) Revised Bangui Agreement (1999) 
Infringement of patents Fine from CFAF 30,000 to 50,000 and, if the 
offence is repeated, a term of imprisonment of 1 to 6 months Fine from CFAF 1,000,000 to 3,000,000 
and, if the offence is repeated, a term of imprisonment of 1 to 6 months 
Infringement of utility models Fine fr om CFAF 30,000 to 180,000 and, if the 
offence is repeated, a term of imprisonment 
of 1 to 6 months Fine from CFAF 1,000,000 to 6,000,000 
and, if the offence is repeated, a term of 
imprisonment of 1 to 6 months 
Unlawful exploitation of registered 
trademarks Fine from CFAF 50,000 to 150,000 and/or a 
term of imprisonment of 1 month to 1 year Fine from CFAF 1,000,000 to 3,000,000 
and a term of imprisonment of 3 months to 
2 years 
Unlawful use of compulsory marks 
and prohibited signs Fine from CFAF 50,000 to 100,000 and/or a 
term of imprisonment of 2 weeks to 6 months Fine from CFAF 1,000,000 to 2,000,000 
and a term of imprisonment of 2 weeks to 
6 months 
Infringement of industrial designs Fine from CFAF 50 000 to 300 000 and, if the 
offence is repeated, a term of imprisonment 
of 1 to 6 months Fine from CFAF 1,000,000 to 6,000,000 
and, if the offence is repeated, a term of 
imprisonment of 1 to 6 months 
Infringement of rights in trade names Fine from CFAF 50 000 to 300 000 and/or a 
term of imprisonment of 3 months to 1 year Fine from CFAF 1,000,000 to 3,000,000 
and/or a term of imprisonment of 3 months 
to 2 years 
Infringement of rights in geographical 
indications Fine from CFAF 50 000 to 300 000 and/or a 
term of imprisonment of 3 months to 1 year Fine from CFAF 1,000,000 to 6,000,000 
and/or a term of imprisonment of 3 months 
to 1 year 
Layout-designs (topographies) of 
integrated circuitsa n.a. Fine from CFAF 1,000,000 to 6,000,000 
and/or a term of imprisonment of up to 6 months 
Protection of new plant varieties n.a.  Fine from CFAF 1,000,000 to 3,000,000 
and/or a term of imprisonment of 1 to 6 months 
n.a. Not applicable. 
a The revised Bangui Agreement is not in force. 
Source : WTO (2006), Trade Policy Review:  Republic of Congo. 
156. Enforcement of the legislation on intellectual property rights continues to be problematic.  A 
number of products, such as books (and cultural works generally)164, medicines165, and also cosmetic, 
agricultural and textile products and electrical hou sehold appliances are frequently counterfeited.  
According to the authorities, African print fabri cs, cigarettes and vehicle spare parts are among the 
main imported counterfeit products.  The authorities al so indicate that the legislation has been poorly 
enforced largely because little has b een invested in training and con sciousness-raising.  To remedy 
this, an intellectual property training centre (CFPI), " Centre de Formation Denis Ekani ", was set up in 
2004 under the auspices of OAPI and could b ecome operational in the course of 2007. 
                                                      
164 Cameroon Link, "Contrefaçon:  des faux code s de procédure pénale en circulation", 
26 January 2007.  Consulted at:  http://www.Cameroonlink.net/fr/news.php?nid=27489. 
165 United Nations, Economic Commission for Africa (2004).