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

Questions from the United States to Cameroon
regarding document _G/VAL/N/2/CMR/1

Cameroon

The following communication, dated 30 April 2025, is being circulated at the request of the delegation of the United States.

_______________

The United States would like to thank Cameroon for notifying Regulation No. 05/19-UEAC-010 A-CM-33 of 22 March 2019 (CEMAC Customs Code) in document _G/VAL/N/1/CMR/1 and for responding to the Checklist of Issues in document _G/VAL/N/2/CMR/1. The United States requests a reply in writing to its questions below. The numbering refers to the numbered questions in the Checklist of Issues.

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?

Questions 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.

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.

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?

Question 9: Concerning CVA Article 11 on the right of appeal, please notify Decision No. 35/19-UEAC-010A-CM-34 of 18 December 2020 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.

Question 11: Concerning CVA Article 13, please notify Section 24.1 of Law No. 2018/022 of 18 December 2018 establishing the Finance Law of the Republic of Cameroon for the 2019 financial year.

__________