NOTIFICATION UNDER ARTICLE 22 OF THE AGREEMENT ON IMPLEMENTATION OF ARTICLE VII OF THE GENERAL AGREEMENT ON TARIFFS AND TRADE 1994

Cameroon

The following communication, dated 21 January 2025, is being circulated at the request of the delegation of Cameroon.

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Pursuant to Article 22.2 of the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994, the Republic of Cameroon has the honour to notify the amendments arising from the entry into force of the Central African Economic and Monetary Community (CEMAC) Customs Code, according to Regulation No. 05/01-UEAC-097-06 of 3 August 2001, as revised by Regulation No. 05/19-UEAC-010 A-CM-33 of 22 March 2019, with respect to customs valuation. The rules set out in the WTO Agreement on customs valuation have been transposed into the community customs legislation directly applicable in Cameroon, namely:

1. Article 5 of Law No. 2001/008 of 30 June 2001, Finance Law of the Republic of Cameroon for the 2001-2002 financial year.     

2. Articles 27 to 53 of the CEMAC Customs Code (Regulation No. 05/19-UEAC-010 A-CM-33).

3. Article 11 of Law No. 2021/026 of 16 December 2021, Finance Law of the Republic of Cameroon for the 2022 financial year.