Importing a used car, a new vehicle, a truck or construction plant into Cameroon requires knowing the value retained by Customs, tariff classification, the age of the vehicle or machine, possible excise duties and the formalities to complete before arrival at the port.
The price paid to the foreign seller is therefore not always enough to know the amount used to calculate duties and taxes. Rules also differ between a passenger car, a van, a truck, a gas-powered vehicle, a hydraulic excavator, a bulldozer, a loader, a grader, a crane and other civil-engineering machines.
For the full operational procedure, see Importing and clearing a vehicle in Cameroon. This page focuses on calculation, value and 2026 tax. A diaspora return with a vehicle is also covered in moving and household goods.
How does Customs determine a vehicle's value?
The value used for clearance is not necessarily identical to the amount on the purchase invoice. For a used vehicle, the administration applies the valuation rules in force, taking into account in particular make, model, year of first registration, age, engine capacity, category, powertrain, reference values and items entering CIF value.
The term “customs Argus” is common, but it is more accurate to speak of a valuation method and reference values.
New vehicle and used vehicle: what is the difference?
New vehicle. The commercial invoice is an essential element. Specific prior formalities may apply, including an Import Declaration depending on the rules in force.
Used vehicle. For a vehicle already in circulation, the sale-certificate price is not necessarily enough to determine taxable value. Customs applies specific valuation rules and reference values.
What duties and taxes apply to a vehicle in Cameroon in 2026?
1. Customs duty
The rate depends on tariff classification in the CEMAC Common External Tariff. For many passenger cars, classification can lead to the fourth TEC category, i.e. 30%, but the exact tariff code must be checked before any simulation. See also the CEMAC nomenclature.
2. VAT
The general VAT rate is 19.25%. This rate already includes municipal additional cents (CAC): do not add a separate 10% CAC on top of VAT already calculated at 19.25%.
3. IT fee
For the operations concerned, the IT fee is set at 1% of the taxable value.
4. Excise duties
The 2026 finance law reshapes automotive tax according in particular to age, engine capacity and vehicle category.
| Category | Age | Excise duty |
|---|---|---|
| Passenger cars ≤ 2,500 cm³ | 0 to 12 years | 0% |
| Passenger cars ≤ 2,500 cm³ | > 12 to 20 years | 12.5% |
| Passenger cars ≤ 2,500 cm³ | > 20 years | 25% |
| Passenger cars > 2,500 cm³ | 0 to 15 years | 12.5% |
| Passenger cars > 2,500 cm³ | > 15 years | 25% |
| Commercial vehicles, public transport, trailers, certain tractors | 0 to 15 years | 0% |
| Commercial vehicles, public transport, trailers, certain tractors | > 15 to 20 years | 12.5% |
| Commercial vehicles, public transport, trailers, certain tractors | > 20 years | 25% |
| Vehicles powered by CNG/LNG | No distinction | 0% |
The exact age of the vehicle must therefore be known before purchase: an old vehicle that looks cheap abroad can become far less attractive after import tax.
Electric, hybrid and gas vehicles: which advantages?
New electric vehicles. Earlier tax measures have provided, for certain subheadings and during the period provided, advantages on taxable value and excise duties. Eligibility must be checked from the exact tariff code and the date of import.
Natural-gas vehicles. The 2026 finance law provides a 0% excise-duty rate for vehicles powered by compressed or liquefied natural gas (CNG/LNG).
Hybrid vehicles. Do not assume a hybrid automatically enjoys the same advantages as a fully electric vehicle. Treatment depends on tariff classification and technical characteristics.
Simplified vehicle-calculation example
Pedagogical example: CIF value retained of XAF 10,000,000, 30% customs duty, no excise duty in this example.
| Line | Calculation | Amount |
|---|---|---|
| Customs duty | 30% × 10,000,000 | XAF 3,000,000 |
| Simplified VAT base | 10,000,000 + 3,000,000 | XAF 13,000,000 |
| VAT | 19.25% × 13,000,000 | XAF 2,502,500 |
| IT fee | 1% × 10,000,000 | XAF 100,000 |
| Simplified total | — | XAF 5,602,500 |
Depending on the vehicle, it may be necessary to include excise duty, community levies, verification fees, port charges, handling, transport, licensed-broker fees and other applicable levies. The simulation must be done vehicle by vehicle. A licensed customs broker reviews these assumptions before purchase.
Construction-equipment clearance: specific rules
Construction plant must not be treated exactly like passenger cars. The rules distinguish new and used civil-engineering machines: hydraulic excavators, bulldozers, loaders, graders, compactors, cranes, backhoe loaders and other public-works machines.
New construction equipment. Civil-engineering machines and equipment intended for public works imported new are cleared on the basis of transaction value, in line with the applicable valuation rules.
Used construction equipment under 20 years. Value is determined from the quote on the reference markets indicated by Customs, with an adjustment according to hours of use shown on the meter. Engine hours are therefore essential data.
Used construction equipment over 20 years. Machines over twenty years are valued on residual values defined by Customs, in particular according to age and hours of use.
Which documents to prepare before the vehicle or machine arrives?
- Commercial invoice or bill of sale
- Foreign registration document available
- Ocean bill of lading (B/L)
- Chassis / VIN or serial number
- Import Declaration documents when required
- Transport documents
- Insurance certificate
- Control / value documents applicable
- Importer's NIU
- Any specific authorisations
- For plant: year, exact model and engine hours
Clearance steps in Douala or Kribi
- File preparation before arrival
- Take-over of the goods after arrival
- Declaration in CAMCIS by the licensed customs broker
- Customs control according to the assigned circuit
- Liquidation and payment of duties/taxes
- Release order and port-exit operations
For the detailed sequence of a vehicle file, see the complete ALC procedure.
How much does it cost to clear a car in Cameroon?
There is no identical price for every car. Cost depends on the value retained, age, engine capacity, vehicle type, tariff code, excise duty, country of origin, any preferential treatments, port charges and the mode of shipment.
How much does it cost to clear construction equipment?
For an excavator, bulldozer or loader, the estimate must take into account in particular the exact type of machine, make, model, year, applicable quote, engine hours, freight, insurance, tariff classification and the corresponding duties and taxes.
Mistakes to avoid
- Error on the VIN or serial number
- Buying without a customs simulation
- Confusing VAT and CAC
- Using an obsolete IT-fee rate
- Assuming a hybrid is automatically exempt
- Forgetting engine hours on construction plant
- Waiting for the vessel to arrive before preparing the file
Frequently asked questions (FAQ)
Which documents are needed to clear a car in Cameroon?
The file typically includes vehicle identification documents, the B/L, the invoice or bill of sale, the NIU and the prior formalities required depending on whether the vehicle is new or used.
Can you know the duties before buying the car?
Yes. A simulation can be run from make, model, year, engine capacity, powertrain, origin and freight information.
Does the purchase invoice always determine customs value?
No. For used vehicles and plant, specific valuation rules and reference values may apply.
What excise duty applies to a car under 12 years old?
For a passenger car of 2,500 cm³ or less, the 2026 grid provides 0% up to 12 years, subject to exact classification and other duties and taxes.
Does a car over 20 years old cost more to clear?
2026 tax rules apply in particular a 25% excise duty to older categories covered by the regulation. Age can therefore have a major impact.
Do gas-powered vehicles get an advantage?
The 2026 finance law provides a 0% excise duty for vehicles powered by CNG/LNG.
How is a used hydraulic excavator valued?
For used civil-engineering plant under 20 years, valuation is based in particular on its quote on the reference market and an adjustment linked to hours of use.
How is construction equipment over 20 years valued?
The administration uses residual values defined in particular according to the machine's age and hours of use.
Can a vehicle be cleared without the original registration document?
It depends on the nature of the vehicle, the document available in the country of origin and acceptance of the file. Have the file checked before shipment.
How long does clearance take?
There is no single regulatory timeline for every file. It depends on documents, the control circuit, the port and any extra checks.
Official and regulatory sources
The regulatory information in this guide draws in particular on:
- Cameroon Customs
- Prior formalities
- 2025 finance law (civil-engineering plant, reminder)
Procedures, rates and facilitation measures can change. Check the rules applicable on the actual date of the operation.
Want to import a car, truck, hydraulic excavator, bulldozer, loader or other machine? Send make / model / year, engine capacity, powertrain, VIN, available documents and, for plant, engine hours: ALC Transit calculates clearance.