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What it really costs to import into Cameroon

Published · 3 min read

How import duty and 19.25% VAT stack up on shipments into Cameroon, with a worked landed-cost example.

Key facts

PlaceCameroon
TaxVAT
Standard rate on file19.25%
Multiply net price by1.1925
Tax share of a gross price16.14%
CurrencyXAF

The customs value

Duty is usually charged on the customs value of the goods, which in many countries includes the price paid plus shipping and insurance to the border. Some countries use the value at the point of export instead, so check the valuation basis that applies in Cameroon.

Worked example

Here is the calculation with sample figures. Change any number in the Cameroon Import Duty Calculator to run your own.

Worked example: Cameroon Import Duty Calculator
Value of goodsFCFA2,500
Shipping and insuranceFCFA125
Duty rate (%)5%
Tax rate (%)19.25%
Import dutyFCFA131
TaxFCFA531
Landed costFCFA3,287

Duty rates depend on the product code

Every product has a tariff classification code, and the duty rate is set per code. Two similar products can carry very different rates. Trade agreements, quotas and anti-dumping measures can change the rate again, so the 5% used in the example below is only an illustration.

VAT is charged on top of duty

Import VAT in Cameroon is normally charged on the customs value plus the duty, which means you pay tax on the duty itself. Registered businesses can often reclaim import VAT as input tax, but the duty is a real cost.

Quick reference at 19.25%

Common amounts in Cameroon, worked both ways: adding tax to a net price, and extracting it from a price that already includes tax.

AmountTax on net amountGross (net + tax)Net if amount includes tax
FCFA10FCFA2FCFA12FCFA8
FCFA50FCFA10FCFA60FCFA42
FCFA100FCFA19FCFA119FCFA84
FCFA250FCFA48FCFA298FCFA210
FCFA500FCFA96FCFA596FCFA419
FCFA1,000FCFA192FCFA1,192FCFA839
FCFA5,000FCFA962FCFA5,962FCFA4,193

How Cameroon compares

Standard rates on file for other countries. A difference of a few points matters most on high-value purchases and on cross-border sales.

PlaceRate on fileCompared with 19.25%
Botswana14%lower
Bulgaria20%higher
Cambodia10%lower
Canada5%lower
Chile19%lower
China13%lower

Using the calculator step by step

  1. Open the Cameroon Import Duty Calculator.
  2. Type your figures into the numbered lines. Results update as you type.
  3. Check the rate field. It starts at 19.25%; change it if a reduced rate, local surcharge or exemption applies to you.
  4. Read the result on the receipt panel, and use the formula shown under it if you need to explain the figure to a client or colleague.

Key terms

Exempt supply
A sale that falls outside the tax entirely. No tax is charged and input tax usually cannot be reclaimed.
Withholding
Tax deducted at source, by an employer or payer, before the money reaches you.
Reduced rate
A lower rate that applies to specific categories, often essentials such as food, medicine or books.
Deduction
An amount subtracted from taxable income. It saves tax equal to the deduction times your marginal rate.
Gross amount
The amount after tax is added, which is usually what a consumer pays.

Common mistakes to avoid

Run your own numbers. The Cameroon Import Duty Calculator updates as you type and shows the formula it uses.

Frequently asked questions

Is VAT charged on import duty in Cameroon?

In most systems, yes: import VAT is calculated on the customs value plus duty.

Can I reclaim import VAT?

Businesses registered for VAT can usually reclaim it as input tax, subject to local rules and proper documentation.

This article is general information for planning, not tax advice. Rates and rules change; confirm with your tax authority or a qualified adviser.

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