Cameroon

The following communication, dated 5 May 2025, is being circulated at the request of the delegation of Cameroon.

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In response to the questions of the United States circulated in document _G/VAL/Q/CMR/1, Cameroon has the honour to submit its responses below, complemented by document _G/VAL/N/1/CMR/1/Add.1 which contains (1) Decision No. 35/19-UEAC-010A-CM-34 of 18 December 2019 establishing the modalities for the exercise of the right of appeal and for the creation and operation of independent arbitration commissions for customs disputes; (2) Section 8 of Law No. 2020/018 of 17 December 2020 establishing the Finance Law of the Republic of Cameroon for the 2021 financial year; and (3) Section 24.1 of Law No. 2018/022 of 11 December 2018 establishing the Finance Law of the Republic of Cameroon for the 2019 financial year.

Cameroon would like to thank the United States of America for the interest in its notifications, particularly Regulation No. 05/19-UEAC-010 A-CM-33 of 22 March 2019 (CEMAC Customs Code) in document _G/VAL/N/1/CMR/1, as well as the checklist of issues in document _G/VAL/N/2/CMR/1. Cameroon also thanks the United States for the six questions submitted in connection with these notifications and offers the following written responses:

Question 1(a)(iv)

Article 30.2(b) of the CEMAC Customs Code only reflects CVA Article 1.2(b)(i) and (ii). How is CVA Article 1.2(b)(iii) reflected? In addition, how does Cameroon implement CVA Article 1.2(c) under its law?

Reply

Indeed, Article 1.2(b)(iii) provides that, in a sale between related persons, the transaction value shall be accepted if the importer demonstrates that such value closely approximates to the customs value, at or about the same time, of identical or similar goods as determined under the provisions of Article 6.

However, Article 6 of the CVA establishes the customs value based on the computed value method applied to the imported goods themselves, not to identical or similar goods.

Therefore, the CEMAC Customs Code reflects a choice not to use the computed value to determine whether to accept, or not, the sale price in transactions between related persons for the purpose of applying the transaction value.

Question 2

Please explain how Articles 29 and 34 of the CEMAC Customs Code operate together. Article 29 provides that a customs authority may reject an importer's request to reverse CVA Articles 5 and 6, while Article 34 provides that the importer's request "shall" be obeyed.

Reply

Article 29 of the CEMAC Customs Code, which specifies the order of application of the various methods of determining the customs value of goods imported into the CEMAC zone contained in Articles 30 to 37 of the Code, merely provides for the possibility for the Customs Administration to refuse an importer’s request to reverse the order of application of Articles 5 and 6 of the WTO Customs Valuation Agreement (CVA) where the conditions of reversal do not appear favourable.

It is understood, however, that the Customs Administration may only reject a request to reverse the order of the valuation methods provided in Articles 35 and 36 on grounds which are justified and notified to the applicant.

Examples: lack of information regarding the production of the goods to be valued, which must be provided by or on behalf of the producer; unavailability of the producer’s commercial accounts; inconsistency of the accounting principles applied in the producing country with those of the OHADA accounting framework.

Therefore, there is no contradiction between the provisions of Article 29 of the CEMAC Customs Code — which allow the customs authorities to reject a request to reverse the order of application of CVA valuation methods 5 and 6 — and those of Article 34, which outline the order to be followed depending on whether the reversal request is made (and accepted by Customs) or not.

Question 3

The response indicates that Article 35.2 of the CEMAC Customs Code will be applied "whether the importer requests it or not". Yet, CVA Article 5.2 is applied "if the importer so requests". Please explain how Article 35.2 implements CVA Article 5.2.

Reply

It is acknowledged that the valuation method provided under Article 35(2) of the CEMAC Customs Code (or Article 5(2) of the CVA) contains nuances that may not be readily understood by importers who are not customs clearance professionals.

Thus, unlike Article 5(2) of the CVA, Article 35 of the CEMAC Customs Code provides that if it is established that, as a result of further processing, the imported goods have not lost their identity, or that, even if they have, the value added through such processing can be determined accurately without unreasonable difficulty, the customs value may be deducted, even in the absence of a formal request from the importer.

If those conditions are not met, the use of this method would not be justified, even at the importer’s request.

Moreover, in practice, situations are considered on a case-by-case basis.

Question 6

Concerning CVA Article 8 on additions to the actual price paid or payable, what provision of the CVA does Article 38 of the CEMAC Customs Code implement?

Reply

Article 38.1 (with respect to Cameroon) provides that, "for goods imported by air, the total cost of importation to be included in the dutiable value is limited to 50% of the purchase price if the freight exceeds the purchase price."

This provision is an implementation of CVA Article 8.2(a), which stipulates that, "In framing its legislation, each Member shall provide for the inclusion in or the exclusion from the customs value, in whole or in part, of the following: the cost of transport of the imported goods to the port or place of importation[…]".

Question 9

Concerning CVA Article 11 on the right of appeal, please notify Decision No. 35/19-UEAC-010A-CM‑34 of 18 December 2019 establishing the modalities for the exercise of the right of appeal and for the creation and operation of independent arbitration commissions for customs disputes, and Section 8 of Law No. 2020/018 of 17 December 2020 establishing the Finance Law of the Republic of Cameroon for the 2021 financial year.

Reply

Decision No. 35/19-UEAC-010A-CM-34 of 18 December 2019 and Section 8 of Law No. 2020/018 of 17 December 2020 are notified in document _G/VAL/N/1/CMR/1/Add.1.

Question 11

Concerning CVA Article 13, please notify Section 24.1 of Law No. 2018/022 of 11 December 2018 establishing the Finance Law of the Republic of Cameroon for the 2019 financial year.

Reply

Please find attached the following document requested:

·_              Section 24.1 of Law No. 2018/022 of 11 December 2018 is notified in document _G/VAL/N/1/CMR/1/Add.1.

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