Not all types of shipments are created equal. Shipping a television will
require different paperwork, duties, and taxes than shipping an accounting
statement, for example.
Here is a list of the most common types of shipments:
You can also skip ahead to the table containing the list of
Commonly Required Documents.
Cameroon authorities allow the following items entry to the country as
document shipments:
- Advertising literature
- Airline tickets
- Annual reports
- Brochures, catalogues, and price lists
- Business cards
- Cash letters and cheques
- Charts and maps
- Computer print-outs
- Credit cards
- Diplomas
- Drawings, including sepia drawings
- Gift cards, greeting cards, and invitations
- Graphs
- Intercompany mail
- Manuscripts
- Mylars
- Negotiable bonds and drafts
- Pamphlets
- Passports
- Periodicals and publications
- Proposals and bids
- Visa applications
The following items may also be shipped from Canada to Cameroon
duty-free if they follow the criteria listed below:
| Document Type | Restriction |
|---|
| Envelopes | Must be blank |
| Event tickets (Football/ soccer matches, stage or concert
productions) | Cannot be sent to a ticket sales office or the organizer of the
event |
| Examination papers | Maximum shipment weight of 5 kg |
| Forms | Only if blank |
| Manuals | Only if they are of a technical nature |
| Newsletters | Only if they intercompany documents |
| Traveller's cheques | Only if they have been used; unused cheques are disallowed |
| Traveller's cheques | Only if used |
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US
All gift shipments entering Cameroon will incur duty and taxes
regardless of their value.
Shipments from Individual-to-Individual
A gift shipment from an individual in Canada to an individual in
Cameroon will be liable to duty and tax charges irrespective of the
value of the gift. There are no thresholds for gift shipments.
Shipments from Business-to-Business
If a business in Canada ships a gift to a business in Cameroon, duty
and tax charges will apply to the shipment no matter the value of the
gift.
Shipments from Business-to-Individual
Gift shipments from a business in Canada to an individual in Cameroon
will have taxes and duty charges attached to them by Cameroonian
customs officials.
Gift Checklist
- A commercial invoice must be included with your shipment
- The words 'Gift Shipment' or 'Unsolicited Gift' are included on the
commercial invoice, even if the shipment is sent at Christmas time (see sample)
- List the items in the parcel and write the value of each
- Sending more than one gift in the parcel? Wrap and tag each one
individually.
Sample Commercial Invoice for Gifts
Multiple Gifts in One Shipment
All gift shipments, whether they contain 1 or multiple gifts, will
incur duty and tax charges even if they are low in value. There is no
threshold below which no duty or taxes are incurred.
Also, be sure to wrap and tag individual gifts separately.
Sample Commercial Invoice for Gifts
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US
Personal effects shipped to Cameroon from Canada will be exempt from
duty and taxes as long as it can be shown that the shipper has owned
and used the goods for 6 months or more.
Moving Temporarily
Students
Students may ship their personal effects to Cameroon exempt from duty
and taxes provided:
- They have can show they will be studying at a school in Cameroon
- Their goods have been owned and used by the student for at least 6
months
- The shipment arrives within 2 months of the student's enrollment in
the school
Non-students
Non-students moving temporarily to Cameroon may import their personal
effects exempt from duty and taxes as long as the goods are
exclusively for their use.
Moving Permanently
Foreigners moving to Cameroon permanently will be allowed duty and tax
free entry of their personal effects, which comprise items such as
furniture, clothing, and goods required for a household.
This exemption is allowed if:
- The goods have been used and owned by the person or his or her
family for a minimum of 6 months
- The claimant has a change of residence certificate from Canadian
authorities
- A signed and dated detailed inventory of the shipment is provided to
customs
Personal Effects Checklist
- A commercial invoice must be included with your shipment
- Commercial invoice must clearly indicate 'Personal Effects' (see sample)
- A detailed description of each item is provided
Sources:
https://www.cameroontradeportal.cm/tradeportal/templates/Tip_accueil/docs/R%C3%A9formes%20nationales/code_des_douanes.pdf
Sample Commercial Invoice for Personal Effects
There is limited information available regarding the importation of
foodstuffs into Cameroon.
You May Ship
Do Not Ship
- Perishable items such as produce
- Meat products
- Milk and dairy products
Food, Chocolate, Candies Checklist
- Clearly indicate 'Food' on the commercial invoice in the General Description
or Remarks section (see sample)
- Ensure that your food, chocolate, or candies may be imported into the
country
- You are not shipping commercial quantities (for any duty & tax exemption)
- Check with your carrier that they will accept food shipments
Sample Commercial Invoice for Food, Chocolate, Candies
Commercial samples may enter Cameroon exempt from duty and taxes if
they have a negligible value.
Samples are shipped to solicit sales and promote products. The intent
is not to sell the items themselves.
Commercial Sample Checklist
- A Commercial Invoice must be included with your shipment
- Clearly indicate 'Commercial Samples' on the commercial invoice in the
General Description & Detailed Description of Goods (see sample)
- The item shipped has tearing, perforation, slashing, defacing, or has
permanent marking clearing indicating the item as commercial sample
Sources:
https://www.cameroontradeportal.cm/tradeportal/templates/Tip_accueil/docs/R%C3%A9formes%20nationales/code_des_douanes.pdf
Sample Commercial Invoice for Commercial Sample
Equipment and other goods may enter Cameroon for repair work exempt
from duty and taxes. The items must be re-exported once the work is
completed.
Items Under Warranty
Goods that have been shipped to Canada for free warranty repairs may
re-enter Cameroon exempt from duty and taxes.
Items No Longer Under Warranty
Equipment no longer under warranty that is sent to Canada for repair
will incur duty and taxes when it is reimported into Cameroon.
Sending Product for Repair to Cameroon
Items such as machinery and other equipment may enter Cameroon for
repairs without payment of duty and taxes provided the goods return to
Canada once the work is finished.
Returning Repaired Product to Cameroon
Provided repair work was done under a warranty and at no charge, there
will be no duty or taxes incurred when the equipment is returned to
Cameroon. All other non-warranty repairs will be liable to customs
charges.
Repair Checklist
- Commercial invoice must clearly indicate 'REPAIR & RETURN' under the General
Description or Remarks, and include the estimated time of return(see sample)
- Include repair contract with shipment
- Serial or product number and the cost of repairs should be indicated under
the Detailed Description of Goods section
- Include the original shipping documents or tracking number from when the
item was first exported to Cameroon or exported to Canada (depending on
which case applies)
- A commercial invoice must be included with your shipment
Sources:
https://www.cameroontradeportal.cm/tradeportal/templates/Tip_accueil/docs/R%C3%A9formes%20nationales/code_des_douanes.pdf
Sample Commercial Invoice for Warranty Repair
Shipping sold goods from Canada to Cameroon is a straightforward
process and any person or legal entity is allowed to import goods into
the country.
Be advised that all shipments of sold goods will incur duty and taxes
regardless of their value.
Occasional Shipper
Be aware that even occasional, low value shipments will be charged
duty and taxes when they enter Cameroon.
Regular shipper
If you regularly ship sold goods to Cameroon from Canada, we advise
that you seek information from a licenced Cameroonian customs broker.
You may be required to register with customs or obtain an import
declaration.
Sources:
https://www.icricinternational.org/wp-content/uploads/countries/cameroon/companies%20registration%20laws.pdf
https://www.cameroontradehub.cm/faq/1/fr
Sample Commercial Invoice for Permanent/Sold Goods
