« How much will I pay in customs? » is one of the most important questions before an import. The answer depends mainly on customs value, the tariff code, the origin of the product, its nature and the applicable tax measure
. Since 1 January 2026, Cameroon has been implementing the harmonised ECCAS-CEMAC Common External Tariff. An old generic table found online is not enough: you must identify the tariff line that actually applies to the produc
t.CIF value: the starting point of the calculati
n In a classic operation, CIF value (CAF) is FOB value plus freight and insurance. This value plays a central role in determining import dutie
. Simplified formula: CIF value = FOB value + freight + insuranc
. An importer who buys goods for XAF 8,000,000 should therefore not automatically calculate taxes on XAF 8,000,000 if freight and insurance must enter the customs valu
e.Customs duty depends on the HS co
e Import duty is determined by the product's tariff line. Two consignments with exactly the same CIF value can therefore generate very different duties. The correct method is to describe the product precisely, determine its HS code, then check the applicable tariff in the CET in force. See also the 2026 CEMAC nomenclatur
e.Import VAT: watch the 19.2
% The general VAT rate in Cameroon is 19.25%. This rate already includes the communal additional cents (CAC). Do not calculate VAT at 19.25% and then add another 10% CA
C.Computer levy and other charg
s The computer levy is set at 1% of the taxable value for the operations concerned. Other levies, community contributions or excise duties may also apply depending on the good
. That is why a serious calculation must be done tariff line by tariff line, taking any special regimes into account. The ALC customs calculator follows this pedagogical logic (duty, TCI, CCI, RUI, VAT) without replacing a CAMCIS liquidatio
n.Simplified calculation examp
e Take goods with a CIF value of XAF 10,000,000 and assume a 20% customs duty, with no excise duty and no special regim
| e.It | emCalculati | onAmou |
|---|---|---|
| ntCustoms du | ty10,000,000 × 2 | 0%XAF 2,000,0 |
| 00Simplified VAT ba | se10,000,000 + 2,000,0 | 00XAF 12,000,0 |
| 00V | AT12,000,000 × 19.2 | 5%XAF 2,310,0 |
| 00Computer le | vy10,000,000 × | 1%XAF 100,0 |
| 00Pedagogical tot | a | l—XAF 4,410,0 |
0 This total is calculated before other levies, regulatory fees, port charges and any logistics service
. This example is not a customs liquidation. It simply shows why the HS code and CIF value must be known before purchas
e.Do all goods pay the same taxe
? No. Finance Law 2026 provides exemptions or preferential treatment for certain categories, in particula
- : certain medical equipment and device
- ; certain materials for drinking-water productio
- ; certain vocational-training equipmen
- ; certain equipment for eligible start-up
- ; certain equipment linked to renewable energ
. The origin of the goods can also matter when a preferential agreement applies and origin rules are me
t.How to get a reliable estimat
? Customs provides digital services, including SIMPA for payment estimates, as well as the tariff and CAMCIS. For a prior estimate you need at least the invoice, the technical description, the presumed HS code, origin, freight and insuranc
e.Frequently asked questions (FA
Q)Is VAT 19.25% or 17.5
? The general rate paid is 19.25%, including CA
C.Can you calculate customs from the supplier invoice alon
? No. Customs value, freight, insurance and tariff classification must be considere
d.Is there a single percentage for every impor
? No. Treatment depends on the tariff code, the nature of the product and the applicable tax measure
s.How can you legally reduce dutie
? By checking preferential regimes, exemptions and tax measures provided for — never by artificially understating the invoic
e.Official and regulatory sourc
s Procedures, thresholds and tax measures can change. Check the rules applicable on the actual date of the operatio
. Send your supplier invoice, technical sheet, origin of the goods and freight cost: ALC Transit prepares a prior clearance simulatio