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3.16. SGS and INTERTEK International have also been implementing, on behalf of ANOR, the Preshipment Evaluation of Conformity programme (PECAE) for imported goods since 2016. The main purpose of PECAE is to certify the quality of imported products, subject to technical regulations, with a view to preserving the environment and public health.

[3.33. The General Tax Code provides the list of goods (imported or locally produced) that are exempt from VAT. ]
3.34. Exemption is also granted to inputs and equipment for pharmaceutical industries; leasing operations carried out for the acquisition of agricultural, livestock and fishing equipment; and domestic gas and materials and equipment for the exploitation of solar and wind energy. (...)

3.40. The 2019 Budget Law has also introduced additional excise duties at specific rates on beverages, the resources of which are intended to finance the removal and treatment of waste.

3.51. Cameroon has ratified several conventions allowing the control of imports or exports of certain products for environmental, health or safety considerations. At the customs cordon, Cameroon applies measures to control substances that deplete ozone, in accordance with the common framework adopted by CEMAC member countries.

3.52. Imports of (...) TVs using analogue systems are also prohibited because of environmental concerns.

Table 3.3 Products subject to "technical endorsement" prior to import, 2020
Tariff heading: 2903 4100, Description: Trichlorofluoromethane (CFC 11), Competent administrative service: Ministry of Environment, Nature Protection and Sustainable Development (MINEPDED);
Tariff heading: 2903 4200, Description: Dichlorodifluoromethane (CFC 12), Competent administrative service: MINEPDED;
Tariff heading: 2903 4300, Description: Trichlorotrifluoroethane (CFC 113), Competent administrative service: MINEPDED;
Tariff heading: 2903 4400, Description: Chloropentafluoroethane (CFC 115) and dichlorotetrafluoroethane, Competent administrative service: National Ozone Office;
Tariff heading: 2903 4600, Description: Halon 1211, Halon 1301, Halon 2402, Competent administrative service: MINEPDED;
Tariff heading: 2903 1400, Description: Carbon tetrachloride, Competent administrative service: MINEPDED;
Tariff heading: 2903 1900, Description: Trichloroethane (methyl, chloroform), chlorinated derivatives of saturated acrylic hydrocarbons, Competent administrative service: MINEPDED;
Tariff heading: 2903 3000, Description: Methyl bromide, Competent administrative service: MINEPDED;

3.60. Within the framework of its Sectoral Export Monitoring Programme (PSSE), compulsory inspection of exports covers rough wood and sawn wood, coffee, cocoa and medicinal plants. (...). The authorities indicated that inspections of medicinal plants are additionally carried out by the Ministry in charge of forests and wildlife.

[3.2.2 Taxes, charges, and levies]
3.63. A rate of 50% applies to the value of wood species as rough wood and 10% for semi finished wood. Export surcharges would also be levied on certain forest species.

3.68. In principle, the quantitative restrictions (including prohibitions) and controls on exports in force stem above all from the treaties to which Cameroon is a party (Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and Their Disposal, CITES, or the Chemical Weapons Convention, among others).

3.69. Order No. 00237/MINIMIDT/CAB of 19 July 2008 prohibits exports of ferrous and non ferrous metal scrap and waste. The export of certain forest species as rough wood is also prohibited. The same applies to goods classified as national cultural heritage. In addition, under Law No. 2016/004 of 18 April 2016 governing foreign trade, Cameroon may prohibit certain exports for reasons of local market supply. To this end, cement exports have been prohibited since 22 April 2022.