Cameroon: Importation and Taxation of Temporary Goods in Cameroon: Practical Insights for Freight-Linked Operations

Importing goods for short-term use, such as container lining material used in freight operations, often calls for a tailored approach to customs and taxation in Cameroon. When done correctly, such operations can benefit from significant exemptions under temporary importation and export-linked VAT provisions. However, careful attention must be paid to how these goods are declared, who acts on behalf of the importer, and how related revenue is treated.

A key starting point is the use of a local agency to act on behalf of the foreign company. Under Cameroonian customs practice, a locally recognized agent may handle import requirements without triggering a deemed local sale, provided they are formally authorized as a representative. This arrangement preserves the foreign company’s ownership of the goods and avoids unnecessary local VAT or corporate tax exposure due to transfer of title.

Cameroon’s Customs Code (Article 220) permits the temporary importation of goods such as containers, packaging, or materials used in commercial operations. Container lining material falls within this category if it is used in connection with export freight and re-exported within a defined timeframe. The benefit of this regime is full exemption from import duties and VAT. However, importers must secure an “Acquit-à-Caution” (a customs guarantee) and ensure the goods are either re-exported or stored in a bonded facility within the deadline—typically one year, with possible renewal.

If temporary admission is not feasible, importers should consider using a Certificate of Origin (such as EUR.1-CMR) to benefit from preferential tariffs under agreements like the Economic Partnership Agreement (APE). While companies based outside the EU or CEMAC may not automatically benefit, materials sourced from eligible countries might still qualify for duty exemptions.

In cases where import duties apply, the rates generally range from 5% to 30%, depending on the nature of the product. VAT at 19.25% is charged on all non-exempt imports, along with other processing fees and environmental taxes. Importers should also be aware that VAT paid on imports intended for re-export is deductible under Article 144(2) of Cameroon’s General Tax Code.

Regarding services such as lining that are bundled with freight and invoiced as part of international shipping, VAT may not apply if they qualify as export-linked services. Proper documentation, such as shipping manifests and commercial invoices, is essential to support this classification.

Finally, where the local agency collects payment on behalf of the foreign entity, it is important to determine if withholding tax (WHT) applies. If revenue is tied directly to freight, it may be exempt from WHT. However, if it is treated as a separate service, WHT at 15% could be levied unless a Double Tax Treaty provides relief.

Overall, companies can optimize their tax position and reduce compliance risk by understanding the legal framework for temporary importation and structuring their documentation and operations accordingly.

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Reference/ Citation

Ministry of Finance. “General tax code of Cameroon 2025”. 

Custom authority “CEMAC acte 1992”.

Custom authority “CEMAC reglement 2019”.