For goods and merchandise entering the territory from a CEMAC member state, the basis of assessment shall be the ex-works value, excluding forwarding costs.
Excise duty Excise duty rates are as follows:
general rate – 25%
reduced rate – 12.5 %
Excise duty is levied on alcoholic products, fermented beverages, fizzy drinks (US sodas), mineral water, natural juice and motor vehicles with a capacity of more than 2 000cc.
Stamp duty in CEMAC countries, is established independently of registration fees on all papers to be used for civil and legal instruments and documents that may be brought before courts of law as proof.
Stamp duty is fixed according to the nature of the instruments subject thereto. It is paid by use of stamp paper, a stamping machine, adhesive stamps or by endorsement for stamp duty, or against declaration or on production of statements or extracts, or at a fixed rate.
Cameroon Immeuble Bel Air
PO Box 5689 Douala
Contact details – PricewaterhouseCoopers, Cameroon
PwC contact persons
Partner in charge
+237 3343 24 43 – 46
+237 3342 86 09