What We Do

How will your goods be valued when they enter Cameroon? Customs duty on goods that enter Cameroon is payable at the point of import based on the transaction value which is the price the importer actually paid (or is going to pay) for the goods. For most importers, this means the invoice price, as evidenced by the commercial invoice from the supplier. However, what they do not know is that the invoice price often includes non-dutiable elements such as:
• buying commissions
• post import construction charges
• certain financing charges
• in some cases, royalty payments

If these elements are declared to the Customs, you will end up overpaying customs duty without knowing.

You also need to know that you are exposed if you underpay customs duty if by mistake you fail to include in the customs value dutiable elements such as:
• assists
• design work
• certain royalty payments
• insurance
• commissions other than buying commissions
In liaison with your suppliers, we can help you to construct your invoices in such a way that clearly identifies non-dutiable elements, thus eliminating them from the customs value.

Every imported item has a unique commodity code or tariff classification called a Harmonised System (HS) code. This code determines:
a. the rate at which customs duty will be paid at import/export;
b. whether any preferences might be available for the item;
c. or if additional charges might be applicable to it.

An imported item can only have one precise tariff position. Accurate tariff classification requires a detailed understanding of the item to be classified, as well as a detailed knowledge of the structure of the CEMAC Customs Tariff and the rules applicable to it.

The CEMAC Customs Tariff has many thousands of different classifications. Therefore, accurate tariff classification is important in ensuring that customs declarations are compliant and acceptable in order to avoid overpayments or underpayments of duty. Overpayments generate unnecessary costs to your business while underpayments attract financial penalties.

WE CAN HELP. CALL US OR VISIT OUR OFFICE FOR COUNSELLING.

Duty relief refers to the customs regimes under which imported goods are held under bank guarantee (whose amount is determined by Customs) with suspension of duty payment pending their re-exportation or their declaration for home consumption at a later date. In other words, imported goods which are usually subject to customs duty may be eligible for total or partial duty relief, subject to what happens to those goods after they are imported. Before re-exportation or declaration for home use, such goods are placed in a duty-in-abeyance regime. CEMAC Customs law provides for several duty relief possibilities:

1. Warehousing
A warehouse is an approved place situated outside the appointed area of an approved port/airport where goods may be held under bank guarantee until they are declared to customs for an approved treatment or use. This allows for quicker movement of cargo through the port/airport and results in the goods being made available to the importer more readily than would otherwise be the case if all consignments had to be cleared at the port/airport before they could be moved.

Warehousing also gives operators of ‘groupage’ consignments (a single sea container or airline storage unit that contains goods for more than one importer) the possibility of removing consignments from the port/airport, under specific conditions laid down by Customs, to the approved warehouse so that unpacking can commence prior to the goods being entered to or cleared by Customs.

CEMAC Customs Law provides for three types of warehouses:
– Public warehouse
– Special warehouse
– Private warehouse
These temporary storage premises must be maintained, secure and in good repair to the satisfaction of the Customs. The premises must be equipped with suitable facilities for storing, unloading, examining and clearing the goods.

If you feel that you could benefit from warehousing scheme and would like some further information about the approval process and how NOVA Customs Consultancy can help you achieve authorization, come to our office for a consultation or call us on 01635 521624 or email.

2. Transit
Customs transit is defined in the Revised Kyoto Convention, 1999 (RKC)
managed by the World Customs Organization (WCO) as a “Customs procedure under which goods are transported under Customs control from one Customs office to another”.
When goods are under Customs transit, Customs Law requires that the economic operator, who is benefiting from the procedure in question, must post a bond, i.e. a financial guarantee or a surety with the authorities to ensure that all fiscal obligations towards Cameroon are met.

3. Temporary Admission Relief
This is a customs scheme that can be used to temporarily import goods with total or partial relief from duty for a clearly defined period (e.g. goods for exhibitions, testing, experiment or demonstration; samples to show prospective buyers; containers and pallets; heavy duty equipments for public works). Such goods must be covered by a bank guarantee and must not be processed or repaired other than routine maintenance necessary to preserve them in the condition in which they were imported.

4. Inward Processing Relief
Can be used to obtain duty relief on: goods imported from outside CEMAC; goods obtained from a customs warehouse or goods under temporary admission for processing and re-export from CEMAC. Processing can range from repacking or sorting of goods to manufacturing.

5. Outward Processing Relief
This customs scheme allows the export of CEMAC goods for processing, or repair. The processing can range from very simple work to manufacturing and must happen within a time-frame determined by Customs. On re-import into CEMAC you will only have to account for duty on the value added to the goods by the processing that took place outside CEMAC.

6. Emergency Goods Relief
Simplified procedure of removal of goods before payment of duty

7. Transhipment Relief
The transfer of goods from one conveyance to another for further transport. For example, shipping goods to an intermediate destination where they are reshipped to the ultimate buyer.

8. CEMAC Manufactured Relief

a.  Closely monitor your import and export operations as performed by your designated clearing and forwarding agent, to make sure that they are managed with maximum efficiency.

b.  Scrutinize and appraise your corporate business processes with the Customs and help you to legally recover all customs duties that have been overpaid in the past.

c. Identify and manage all items imported under Customs-in-abeyance regimes in order to avoid any non-compliance that may attract heavy customs fines.

d.  Assist you in obtaining customs warehousing facilities that enable imported goods to be stored without payment of customs duty.

e.  On request, provide you with rigorous, precise and highly reliable import statistics that will improve your business strategies.

f.  At the appropriate time, assist you in preparing, planning and obtaining AEO (Authorized Economic Operator) status that will undoubtedly benefit your business since AEO status will qualify you to become a preferred importer by the Cameroon customs.

g.  Customs enjoy a monopolistic situation at the borders and people imagine that they always get everything right, every time. This is why you will hear things like:

“Customs is a Government agency and if Customs Officers say I owe money, then there is little or nothing I can do.’’ Wrong!

There are procedures through which you can request a review of decisions and make recourse to an Appeal Committee or even to the Courts. Much of our work involves trying to get decisions from Customs overturned once it is realized that the decision given is unlawful. We are experts in Customs Law and port procedures and we will challenge unfavorable decisions on your behalf. We will represent and assist you and resolve all customs disputes arising from litigation with/investigations by Customs Authorities to the best of your interest.

h. Identify, prepare and deliver specialist Customs training.

i.  Attend all relevant meetings with the Customs relating to your line of business as you may require.

j.  Provide you with all the assistance needed to obtain and enjoy the benefits of the law on private investment incentives in Cameroun that permits you to import raw materials and equipment at a 0% customs duty rate for any investments that are meant to extend your business.