Franc Zone countries exportation guide
GUIDE TO EXPORT IN CAMEROON1/- FORMALITIES FOR OBTAINING IMPORTER-EXPORTER STATUS IN THE CAMEROON
The procedure for obtaining the status of exporter / importer has three (03) phases:
(i) registration in the commercial register and mortgage;
(ii) obtaining trade cards;
(iii) obtaining the card exporter / importer (entry in the register of exporters / importers).
1.1/ - Trade and Personal Property Credit registry registration
Place : The local Registry of the Court of First Instance
Documents to be submitted
Cost: 41,500 F CFA in Yaounde and Douala 49,000 CFA
1.2/ - Establishment of the trader's card
Place : The professional card can be obtained from the Directorate of Foreign Trade (DCE) of the Ministry of Commerce (Ground Floor of the Rose building, Yaoundé).
The documents required are:
- A completed form which is available in the divisional centers of taxes;
- A certified copy of the national identity card for individuals and statutes for legal entities;
- A certificate from the Commercial Register and real estate mortgage for corporations;
- A mandate of 1500 francs (1,500 FCFA) by order of the Director of Taxes;
- A previously established site plan (certificate and report location) by the Divisional tax office;
- A photocopy of the license for retailers to withdraw in distribution centers taxes.
1.3/- Registration file for exporters / importers
Place : Registration for an exporting file is made at the Directorate of Foreign Trade (DCE) of the Ministry of Commerce (Ground Floor of the Rose building, Yaoundé).
The documents required are:
(i) an information sheet to be obtained from the Directorate of Foreign Trade (DCE) against payment of francs (1,000 CFA francs);
(ii) a handwritten application with a stamp of five hundred francs (500 CFA francs);
(iii) a certified copy of the trade register;
(iv) a copy of the taxpayer card to establish centers in divisional taxes on production from the trade register;
(v) a certified copy of the valid "exporter" license to establish in divisional centers of taxes;
(vi) a receipt for payment of the sum of fifteen thousand francs (15,000 CFA) to the Ministry of Commerce;
(vii) an affidavit for cocoa exporters, coffee, timber and medicinal plants.
The renewal of the importer card comes after the financial year, with the following parts:
i. an information sheet to be obtained from the Directorate of Foreign Trade (DCE) against payment of francs (1,000 CFA francs);
ii. a handwritten application with a stamp of five hundred francs (500 CFA francs);
iii. a certified copy of the valid "importer"license;
iv. a receipt for payment for the amount of ten thousand (10,000 CFA) to the National Council of Cameroon chargers (CNCC)
v. a receipt for payment of ten thousand (10,000 CFA), to the Ministry of Commerce;
vi. a tax certificate;
vii. a copy of the old license.
2/- The export procedure of Cameroon
All export operations are centralized at the one stop counter for Foreign Trade Operations (GUCE). This one-stop involves, all the various stakeholders in the export operations in the same space.
The export procedure includes the following steps:
2.1/ - Treatment and Plant Health Inspection
Treatment and Plant Health Inspection for coffee / cocoa and timber.
2.1.1/ - Treatment of coffee / cocoa
Treatment for coffee and cocoa. In effect, any export transaction for coffee and cocoa should be preceded by:
- Batch processing by accredited companies;
- Issuing an audit report;
- Issuing the phytosanitary certificate to the phytosanitary unit located at the one stop;
- The clearance of various charges levied by the National Office of coffee and cocoa (for the benefit of the NCCB, the Interprofessional Council of Cocoa and Coffee (CICC), international organizations, including the International Coffee Organization and the International Cocoa Organization);
- The issuance of the Certificate of Origin (OIC / ICO). The documents providing a packing list and quality newsletter.
IMPORTANT : Certain treatments of cocoa / coffee can take up to 7. hours. Therefore initiate these treatments in advance, by approaching one authorized treatment and pest service company.
Indeed, coffee / cocoa batches can be processed in advance and stored one of the safety chain stores at the port of Douala. The list of these safety channels are displayed at GUCE.
A batch of cocoa / coffee processed in advance and stored in a safety chain store is immediately certified by the phytosanitary service.
2.1.2/ - Phytosanitary inspection logs
The export of logs requires two (2) preliminary steps:
- A delivery of a request for inspection by the one-stop unit of phytosanitary service based on the sales contract, the packing list and newsletter service specifications for Water and Forests;
- Issuance of a Plant Health certificate by the Plant Health services.
2.2/- Obtaining the export declaration
It is issued by SGS on presentation of documents relating to the goods to export. Depending on the type of goods, SGS returns a number of copies of the Export Declaration to the operator.
Some products are subject to restrictions or can be forbidden. Goods whose export from Cameroon is subject to authorizations such as endangered species under the Convention On International Trade Endangered Species of Wild Fauna and Flora CITES (apes and lemurs, pandas, South America apes; major balunis, cheetahs, leopards, tigers, elephants, rhinos, prose birds, cranes, snakes, parrots, turtles, etc.).
2.3/- Domicile of the Export Declaration
The exporter must have the bank payments in his possession for the transactions.
The documents required for obtaining the export declaration depend on the goods to be exported:
Once the bank has these documents, they will then carry out the debit.
The exporter must then apply to the exchange service It records the Domicile Export. The copies of the Export Domicile will be stamped ". The copies referred are returned to the operator, who then submits them to the Bank for debit and Customs.
2.4/- Payment of fees
Royalties are payable according to the goods to be exported
¡ PAD Fee
The amount of the fee is calculated on the basis of the packing list. The amount of the fee is set at the unit of the Bank (the one stop shop)
The bank issues a receipt and directly informs the Port of Douala of financial transfers that will be done for profit.
¡ NCCB / CICC fee
As part of exports for cocoa / coffee, royalties are paid to the benefit of:
- NCCB itself,
- Interprofessional Council of Cocoa and Coffee (CICC)
The documents required for the calculation of the fee are as follows:
- The packing list
- Manual Count
- Cheques payable to: NCCB and CICC
The payment of these fees is entitled to a statement of fees and contributions and the issuance of the certificate of origin.
3/- IMPORT PROCEDURES IN CAMEROON
All import procedures are grouped within a one stop shop of foreign trade operations (GUCE). This one stop shop brings together all the services involved in the import process.
The import process consists of five (5) steps:
(i) prior import declaration;
(ii) obtaining the certificate of origin;
(iii) control prior to shipment;
(iv) the technical formalities;
(v) the domiciliation of imports.
3.1/- Declaration prior to import (DPI)
Any importation of goods is subject to obtaining the prior import declaration. The import declaration is issued by SGS.
Depending on their nature, some goods for imports may be subject to authorization or restriction.
List of products subject to restrictions or can be forbidden:
3.2/- Obtaining the certificate of origin
The importer must obtain from its supplier the certificate of origin of the goods.
3.3/- Inspection of goods before shipment
Inspection of goods before shipment is part of the Customs Revenue Enhancement Programme (PSRD), set up by the Order of the President of the Republic # 95/004 of 7 December 1995. This program subjects the goods of a certain value to inspection before shipment, which is being conducted by a body mandated by the Government of Cameroon. The current organization is the SGS.
Four scenarios are possible:
- Goods with a FOB value that is less than. million CFA francs; do not require import declaration and are not subject to the inspection procedure;;
- The goods valued FOB / DI equals or exceeds 1 million CFA francs, but less than 2 million CFA francs requires the removal of a DI but are not subject to a verification procedure;
- The goods valued FOB / DI more than 2 million CFA francs; require the removal of a DI and are part of the pre-shipment inspection procedure (or before shipment)
- The goods exempt from the inspection procedure regardless of FOB / DI. The list of such goods is available at the one Stop Shop.
3.4/- Obtaining certificates following the technical formalities
According to the regulations, the goods may undergo the following technical inspections:
- Phytosanitary formalities
- Health requirements
- Formalities relating to animal products
- Formalities related to the environment.
3.5/- Domicile import payments
Domiciliation of imports is imperative. The operator must provide the following documents:
- 03 copies of the proforma invoice;
- The Import Declaration;
- The appropriate Files.
4/ - CLEARANCE PROCEDURES IN CAMEROON
There are 3 Customs offices in Cameroon:
4.1/ - Export customs clearance
To export, the customs clearance procedure includes two (2) phases::
i. Obtaining Taxation Slip (BDT) and payment of fees for logs and sawn timber
ii. the establishment of the customs declaration;;
iii. analysis of the admissibility and issuance of lading.
4.1.1/ - Obtaining Taxation Slip (BDT) and payment of fees for logs and sawn timber
Logs and timbers are subject to export duty. Thus, in the context of the clearance operation, it is important to get the Taxation Slip (BDT) and proceed to the payment of fees.
The Bill of Taxation (BDT) is issued by SGS (representative body). Original copies of BDT are directly addressed to the domiciliation Bank. A copy of the BDT is - in the case of credit and removal after confirming the settlement of previously issued BDT - provided to the operator.
The acknowledgement of rights (exit fees) is done with the single counter open bank's cell.
4.1.2/- Establishment of the customs declaration
The customs declaration is made using the computer terminal (connected to PAGODE system) installed in the premises of the operator or set up at the One Stop Shop (within the unmarked Customs Clearance Unit). The necessary documents for this declaration are:
- The packing list;
- The Quality Bulletins are issued by one of the recognized companies;
- The Order of transit (forwarding instructions).
4.1.3/- Admissibility of the customs declaration and issuance the embarkation voucher
Customs services receive the declaration accompanied by various documents depending on the goods to be exported:
Depending on the selection criteria and automatic control statements implemented by the PAGODE computer system and the assessment of the Customs Service, the Customs officer grants the embarkation voucher (BAE).
4.2/- Import clearance procedure
The import clearance procedure is done by six (6) major steps:
(i) presentation of goods at Customs
(ii) submission of the detailed declaration
(iii) registration of the declaration
(v) payment of fees
(vi) removal of the goods
4.2.1/- Customs of goods conveyed
Customs procedure is to get the goods imported to the nearest customs office.
The owner or even forwarding agent has to go to customs with certain documents to state goods received at its offices is in his care. These documents are constitutive of the summary declaration of goods prior to the detailed declaration assigned to a customs procedure.
4.2.2/ - The customs declaration
All goods going through customs (including those enjoying exemption from customs duties and taxes) should be subject to a detailed declaration to assign them a customs procedure.
The customs declaration is published by the freight forwarder / customs broker licensed established from its own terminal connected to the PAGODE computer system or on one of the terminals set-up at the one stop shop Fast Track Clearance Unit. For this, it uses the Audit Opinion Imports issued by SGS.
4.2.3/ - Eligibility and registration
The paper copy of the customs declaration is filed with the agent responsible for the admissibility of statements to the departments of Customs with the following documents:
- The Customs Declaration + DSV;
- AVI original and three (03) copies ;
- The final invoice of the supplierLa Facture définitive du fournisseur ;
- The Freight Invoice if FOB contract ;
- A certificate from a local insurance company ;
- The Bill of lading or sea waybill ;
- The domiciled Import Declaration;
- The bank certifying payment received of port charges billed by the PAD;
- Administrative permissions may be required;
- The applicable Certificates, depending on the declared goods (certificate of origin or EUR 1, - sanitary or phytosanitary certificate, certificate of compliance, health certificate, etc.).
Registration includes the following activities:
- Admissibility by controlling the presence of mandatory documents (the documents listed above);
- The clearance priori manifest
4.2.4/ - Verification
La vérification concerne :
- Control of declarative elements (tariff classification, origin, value, number, weight of goods etc.) and attachments for detailed declaration;
- Determination of the liquidation and assessment of duties and taxes;
- Inspection of the physical commodity as appropriate.
The visit is based on the control criteria managed by the Customs computer system, the appreciation of the Customs Service and / or a visit request expressed by one of the technical services as described in the preliminary formalities.
In the case of a visit (led jointly by the technical service(s) which requested the visit), each serve immediately modifies its report and the Customs Inspector signs the liquidation bulletin.
4.2.5/ - Payment of fees
The payment of the assessed duties and taxes is made to the single counter bank's cell. After payment, the Bank issues a receipt and and acquitted liquidation Bulletin.
4.2.6/ - The transport of goods
On presentation of the original receipt and the bank's acquitted liquidation Bulletin, the customs service delivers the goods removal voucher.
The removal of the goods is performed under the control of the Customs Brigade. It includes several phases:
- Checking the authenticity of customs documents (declaration, removal voucher, receipt);
- The unloading;
- The issuance of the right to export;
- The removal of the goods with or without ecor