Because they represent derogations from the normal rules of the customs clearance procedure, the use of customs regimes is, in most cases, subject to authorisation. In addition to the obligation of a detailed declaration of the goods concerned, the operator must make commitments and produce financial guarantees to cover the subsequent operations. Two essential steps are to be highlighted in this regard:

Step 1: the economic customs regimes are granted by the Director General of Customs at the request of the company, which must justify the economic need to seek the system in question;

Step 2: Authorisation sets the legal framework within which the company can use the procedure requested. Two factors must be taken into account:

• On the one hand, the authorization is not permanently fixed because the economic regimes must reflect and be adapted to the reality of the enterprise.

• On the other hand, as soon as the goods are placed under the regime, they are under customs constraint, and may then be subject to inspection by the customs administration, be it control of their clearance, or controls relating to the use of the system itself.

In order to specify the conditions of application of economic regimes in Cameroon, the Directorate General of Customs issued Note No. 004054/MINFI/DGD3/CDL of 25 September 2008. This text sets out the conditions of approval to active perfecting, defines the relevant goods and operations, and provides information on declaration models as well as modalities for implementing of auditing in the ASYCUDA.

 

Box: Documents to produce for an application for suspensive or economic regimes


DOCUMENTS REQUIRED FOR AN APPLICATION FOR AUTHORISATION TO ACTIVE PERFECTING

  1. A stamped application at the current rate (model provided in annex 1 of Regulation No.12/01-UDEAC-104-CM-07 of 5th December 2001 on the adoption of the models of application and authorisation of the customs economic regime) ;
  2. A location plan;
  3. A technical form that recapitulates in an exhaustive manner the materials imported within the framework of perfecting operations and describing the type of operation envisaged on the one hand, and the rates of quantitative output proposed, the wastage ratio, and the eventual resulting losses on the other hand;
  4. The statutes of the company;
  5. Eventually the authorisation letter of this regime when it is an application for renewal.
Box II.3. H :

DOCUMENTS REQUIRED FOR AN APPLICATION FOR AUTHORIZATION TO THE SYSTEM OF FICTITIOUS WAREHOUSE

  1. Application stamped at the rate in force
  2. Situation map drawn by a sworn Cadastre technician
  3. A duly registered lease agreement or a title deed
  4. A municipal certificate on the sanitary conditions of the place
  5. A list of goods to be warehoused recalling the tariff positions
  6. A development plan for the warehouse
  7. An identification document of the applicant
  8. The trade register
  9. The business licence
  10. The taxpayer's card
  11. Articles of Association for corporate bodies
  12. A bank guarantee of 300 million.
Box II.3. I :

DOCUMENTS REQUIRE FOR AN APPLICATION FOR TEMPORARY NORMAL ADMISSION

For vehicles :

For an initial application :

  1. Application stamped at the rate in force
  2. Tickets
  3. The vehicle registration certificate
  4. Headquarters agreement or professional document establishing a link between the beneficiary and the applicant
  5. 5 - Document containing the stamp of the Ministry of External Relations for diplomatic missions and international organisations

For an application for extension:

  1. The declaration or the document which granted the first temporary admission.
  2. Proof of payment of the surface fee for materials used for mining or oil exploration and the mining or oil research permit.
  3. Copy of the registration card of the vehicle subject of the renewal application.
  4. Proof of payment of previous instalments for goods admitted in ATS.

For other goods:

  1. Application stamped at the rate in force
  2. Ticket
  3. Invoice
Box II.3. J

DOCUMENTS REQUIRED FOR APPLICATION FOR STORES OR STORAGE AREAS

  1. Application stamped at the rate in force, addressed to the Director General of Customs
  2. Location plan drawn by a technician from the cadastre
  3. A municipal certificate relating to the sanitary conditions of the place;
  4. A list containing the goods to be ware housed showing the tariff positions;
  5. A development plan of the ware house;
  6. Proof of identity of the applicant and the trade register or the taxpayer’s card;
  7. The articles of association for corporate bodies;
  8. In case of application for renewal, attach a listing of imports of the last three years showing the numbers of D11 and declarations of discharge relating thereto.
En savoir plus