Import Duty & VAT — China to Cameroon
Direction Générale des Douanes du Cameroun charges 19.25% VAT on imports from China to Cameroon, plus an HS-code-specific duty typically in the 5–30% band. Both apply to the CIF value.
Below: authority, CIF calculation basis, indicative rates, the official portal for the exact HS-code rate, the customs-clearance process at Port of Douala (CEMAC's main port), categories with special treatment, and common mistakes to avoid on a commercial import from China.
What is the import duty from China to Cameroon?
How the duty regime works in Cameroon
Tariff schedule. For a Chinese-origin import, duty is set by the CEMAC Common External Tariff, a Central-African four-band schedule (with bands rising to the high range on finished consumer goods) that differs from the West-African system used by coastal neighbours to the west.
Charges on top of duty and VAT. A community integration tax and a local council tax stack on the customs value alongside VAT, and the region's higher VAT rate already makes the headline tax heavier than most of the sample.
CIF value: the basis of every calculation
CIF = Cost + Insurance + Freight. It's the value on which Direction Générale des Douanes du Cameroun calculates VAT and duty.
Cost (C): supplier price on the Chinese commercial invoice.
Insurance (I): international cargo insurance (typically 0.5–2% of value).
Freight (F): international freight to Port of Douala (CEMAC's main port) (see our shipping page).
Worked example: Supplier invoice US$10,000 + insurance US$100 + freight US$800 = CIF US$10,900. On this basis, duty + VAT + additional fees are calculated.
If you buy on EXW (factory) or FOB (Chinese port) terms, customs rebuilds the CIF value by adding freight + insurance — you cannot avoid this base.
Step-by-step: clearing customs in Cameroon
- 1
Prepare documents
Bill of lading (B/L), commercial invoice, packing list, certificate of origin, sanitary certificate if needed (food, cosmetics), HS code for each product line.
- 2
Engage a local customs broker
A broker familiar with Direction Générale des Douanes du Cameroun and Port of Douala (CEMAC's main port) simplifies everything. Ask for an all-in quote (clearance + handling + transport to warehouse).
- 3
Submit the customs declaration
Via the official portal https://www.douanes.cm. The declarant (you or your broker) enters the HS code, CIF value, and attaches documents.
- 4
Pre-assessment and inspection
Customs assigns a risk channel (green, yellow, red); physical inspection adds days and may cost in storage.
- 5
Pay duty + VAT + taxes
Payment via approved banks or the customs treasury, against an official receipt.
- 6
Release and delivery to your warehouse
Cargo released after payment and inspection; allow for inland transport.
Official Direction Générale des Douanes du Cameroun portal
The exact rate depends on your product's HS code. Check the official portal directly for the full tariff schedule, preferential regimes and exemptions applicable in Cameroon.
Note: CEMAC CET (5%/10%/20%/30% bands). Council tax + additional levies apply.
Categories with special treatment in Cameroon
The main port is the maritime outlet for the whole Central-African bloc including landlocked neighbours, so transit traffic and a deepwater alternative port shape clearance times — confirm which terminal your box is routed to.
Check the up-to-date list of prohibited or licensable products published by Direction Générale des Douanes du Cameroun before ordering.
Tax registration prerequisites for importing in Cameroon
Factor the community-integration tax and local council tax on top of the region's higher VAT into your landed cost, and declare home-use versus transit clearly since the port serves the whole bloc and its landlocked members.
To clear a commercial import in Cameroon, you typically need a business tax identification number (equivalent of the local Tax ID), an importer's license if required, and a business bank account to pay duty through a bank accredited by Direction Générale des Douanes du Cameroun.
For individuals importing small volumes (samples, personal purchases), the regime may differ — often a simplified clearance with a value cap (typically US$500–2,000). Above that cap, the commercial regime applies and tax registration is required.
Renew your tax certificate and any required permits before expiry: an import file rejected for expired KYC can hold your container in the port zone with daily stockage fees accumulating.