APPENDIX TABLESCameroon WT/TPR/S/87
Page 73
Table AI.1
Balance of payments, 1993-2000
(CFAF billion)
1993/94 1994/95 1995/96 1996/97 1997/98 1998/99 1999/2000
Current account balance -142 -37 -188 -139 -131 -221 -80
   Trade balance 181 301 203 254 216 118 404
      Exports (f.o.b.) 623 858 806 983 1,084 991 1,431
         -  oil and oil products 263 302 286 402 356 311 651
         -  other 361 557 519 581 728 680 780
      Imports (f.o.b.) -442 -557 -602 -729 -867 -873 -1,027
   Services balance -332 -368 -408 -440 -410 -408 -547
         -  interest due on public debt -214 -232 -261 -273 -270 -254 -231
          - other -119 -136 -148 -167 -141 -158 -316
   Transfers (net) 9 30 17 47 63 69 64
Capital account balance -280 -459 -138 -115 -72 -94 -53
   Long-term capital -38 -179 -195 -191 .. .. ..
      Public debt -17 -178 -222 -248 -32 -96 -2.7
         -  disbursements 193 103 126 28 250 236 ..
         -  amortization -210 -281 -348 -276 -282 -332 -319
      Private sector (net) -21 -1 27 56 .. .. ..
         -  inflows .. 117 134 148 .. .. ..
         -  outflows .. -119 -106 -92 .. .. ..
   Short-term capital -78 -79 19 -2 .. .. ..
      -  oil sector -61 -42 -26 -43 .. .. ..
Overall balance -422 -496 -326 -254 -203 -314 -133
Financing 422 496 326 254 203 314 133
   Change in net official reserves (- = increase) 141 -7 -41 -77 23 -2 -159
   Debt rescheduling 627 153 599 75 504 277 302
   Debt cancellation 83 31 0 0 0 0 ..
   Net change in arrears -429 319 -232 256 -324 40 -9
.. Not available.
Note: Fiscal year begins on 1 July.
Source : Information provided by the Cameroonian authorities;  and IMF (2000e), IMF Staff Country Report No. 00/81 .WT/TPR/S/87 Trade Policy Review
Page 74
Table AI.2
Imports by product, 1980-96
(US$ million and per cent)
Description 1980 1990 1995 1996
Total imports (US$ million) 1,538 1,656 1,079 1,204
(Per cent)
Total primary products 21.8 22.0 24.3 33.2
Agriculture 9.0 19.0 20.0 16.2
Food 8.6 18.5 17.4 13.7
Malt whether or not roasted, incl. malt flour 1.4 2.3 3.0 2.4
Rice, glazed and polished, but not otherwise worked 0.0 1.6 2.5 2.0
Fish, fresh, chilled or frozen 0.3 2.9 2.2 1.7
Agricultural raw material 0.4 0.5 2.5 2.5
Waste materials from textile fabrics 0.0 0.0 1.9 2.0
Mining 12.9 3.0 4.3 17.0
Ores and other minerals 0.8 0.6 0.9 0.7
Non-ferrous metals 0.5 0.9 1.0 0.6
Fuels 11.6 1.5 2.4 15.7
Crude petroleum 0.0 0.0 0.0 12.4
Lubricating oils and greases 1.0 0.0 1.3 1.4
Not chemical coal and petroleum wastes 0.7 0.7 0.9 1.3
Manufactures 78.0 78.0 75.6 66.6
Iron and steel 5.3 3.6 3.8 3.5
Chemicals 13.4 17.1 20.1 17.0
Medicaments 2.5 5.1 3.9 3.5
Inorganic bases nes 1.6 3.2 4.4 2.8
Products of polymerisation and copolymerisation 1.1 1.4 1.7 1.5
Pesticides, insecticides and fongicides 1.6 1.2 2.1 1.2
Other semi-manufactures 14.2 14.1 14.8 12.5
Rubber tyres and tubes 1.0 1.2 1.6 1.7
Cement 1.8 1.3 2.0 1.6
Machinery and transport equipment 34.3 27.9 30.5 27.5
Power generating machines 0.9 0.2 0.3 0.2
Other non-electrical machinery 13.3 8.6 10.6 10.7
Construction and mining machinery, nes 1.3 1.5 2.8 2.6
Pumps and centrifuges 1.5 1.2 1.4 1.7
Mechanical handling equipment 1.6 0.9 1.6 1.3
Agricultural machinery and tractors 1.3 0.3 0.6 0.6
Office machines & telecommunication equipment 1.5 4.2 1.8 2.1
Other electrical machines 5.2 4.1 5.9 3.5
Electrical apparatus (switchgear etc.) 1.2 0.9 1.3 1.1
Automotive products 9.5 7.7 10.0 8.9
Passenger motor cars 2.7 3.1 3.5 3.8
Road tractors for tractor-trailer combinations 0.5 0.4 1.8 1.4
Lorries and trucks 3.2 1.3 1.6 1.4
Other transport equipment 4.0 3.0 1.9 2.1
Textiles 4.6 3.5 1.6 1.3
Clothing 1.3 0.5 0.2 0.3
Other consumer goods 4.9 11.4 4.5 4.6
Other 0.1 0.0 0.1 0.2
Source: UNSD, Comtrade database (SITC Rev.1).Cameroon WT/TPR/S/87
Page 75
Table AII.1
Selected trade-related legislation
Legislation Area
Imports
Order No. 00145 of 22 November 1988 Modalities for the application of a tax for the inspection and
control of imports
Service note No. 33/MINEFI/DD3 of 29 August 1989 Tax on veterinary sanitary inspection
Ordinance No. 94/001 of 24 January 1994 Excise Taxes and the Common External Tariff
Ordinance No. 94/004 of 16 February 1994 Fiscal imposts on petroleum products
Ordinance No. 94/007 of 16 February 1994 Suspension of customs duties and taxes on certain imports
Law 98/012 of 14 July 1998 Anti-dumping and countervailing legislation
Exports
Ordinance No. 90/001 of 29 January 1990 Free zone regime
Law No. 94/002 of 1 July 1994 Public finances for 1994-95, which introduced export charges
on certain products
Circular note no. 0006/MINEFI/DD of 21 February 2000 implementingthe Finance Law No. 99/007Abolition of the inspection tax on certain exports, such as
cocoa and coffee
Production and commerce
Law No. 96/11 of 5 August 1996 Standardization and quality control
Law No. 94/01 of 20 January 1994 Forestry and fishing sectors
Law No. 98/009 of 1 July 1998 Special tax on petroleum products
Law No. 89/011 of 28 July 1989 Establishment of a market economy
Law No. 90/031 of 10 August 1990 Commercial activities
Order No. 008/MINDIC/DPPM of 7 March 1991 Anti-competitive commercial practices
Law No. 98/013 of 14 July 1998 Competition legislation
Circular No. 35/MINDIC/CAB of 8 June 1994 Organization of the bodies charged with price control and
consumer protection
Internal taxes
Law No. 98/009 of 1 July 1998 Finance Law establishing the VAT
Investment
Ordinance No. 90/007 of 8 November 1990 Investment Code
Ordinance No. 94/003 of 24 January 1994 Modifying Investment Code
Economic restructuring
Decree No. 86/656 of 3 June 1986 Establishment of a rehabilitation unit for enterprises in the public
and parapublic sector
Instruction No. 7/CAB/PR of 4 November 1988 Rehabilitation of enterprises in the public and parapublic sector
Order No. 659/CAB/PR of 24 November 1989 Establishment of a technical secretariat for the economic
management programme
Decree No. 90/981 of 4 June 1990 Establishment of a technical committee for the preparation and
monitoring of the economic and financial adjustment programmes
Ordinance No. 90/004 of 22 June 1990 Privatization of public and parapublic enterprises
Decree No 90/1423 of 3 October 1990 Privatization of certain public and parapublic enterprises
Decree No. 94/023/PM of February 1994 Creation of a technical committee to monitor the economic
programmes
Source : Information provided by the Cameroon authorities.WT/TPR/S/87 Trade Policy Review
Page 76
Table AII.2
Investment incentives in Cameroon
Regime Eligibility conditions Amenities
Basic regime Create at least one permanent job for a
Cameroon national for everyCFAF 10 million investedor
The value of exports amounts to at least
25% of turnover before taxesor
Cameroon products make up at least25% of the of the value of inputsStart-up phase (3 years)
- Exoneration from usual registration taxes,
except those concerning the make-up of the
company (additional capital formation is dutyfree)
- Exoneration from tax on property transfers
- 50% corporate tax cut
Operational phase (non-recurring 5 years)
 - 50% cut on corporate tax, industrial and
trading tax on profits and proportional tax on
movable capital income
- Possibility to post in the following 5 years thedeficit resulting of the depreciation claims of
the first 3 fiscal years
- Taxable income reduction equal to 0.5% ofthe manufactured goods' FOB value
- Exoneration from the tax on insurance
contracts
Small and medium-size enterprise
regimeCreate at least one permanent job for a
Cameroon national for every CFAF 5 or
less million invested
and
Invest at least CFAF 1.5 billion
and
35% Cameroonian ownershipStart-up phase (3 years)
- Same as in the basic regime
Operational phase (non-recurring 7 years)
- Same as in the basic regime
Strategic enterprise regime Government determination that the
sector is strategic in the IndustrializationMaster Planand
Create at least one permanent job for aCameroon national for every CFAF 20
million invested
and
Exports' value amounts to at least 50%
of gross turnover
 and
At least 50% (in value) of inputs
originates in CameroonSart-up phase (3 years)
- Same as in the basic regime
Operational phase (non-recurring 12  years)
- Same as in the small and medium-scaleenterprise regime
Reinvestment regime Additional investment must increase
output or permanent jobs forCameroonians by at least 20%or
Increase accommodation establishments'lodgement quality3-year phase
- 50% of the permitted investments can be
deducted from the corporate tax or the
proportional tax on income
- Exoneration from registration fees for increase
in capital's official records
Free-zone regime Production destined to export markets - Easier administrative procedures
- Absence of all customs controls and taxes
- Total exoneration from corporate taxes during
the first ten years- No application of the Labour Code
Source: Information provided by the Cameroon authorities.Cameroon WT/TPR/S/87
Page 77
Table AIII.1
Tariff average by HS chapter, 2000
(Per cent)
Code DescriptionNumber
of linesSimple
averageRangeStandard
deviationBound
lines
Total 5,577 18.3 0 - 30 9.6 15.0
01-24 Agriculture 879 23.7 5 - 30 8.9 85.4
25-97 Industry 4,698 17.3 0 - 30 9.4 1.9
01 Live animals 25 21.0 5 - 30 12.2 100.0
02 Meat and edible meat offal 55 20.0 20 - 20 0.0 100.0
03 Fish and crustaceans, molluscs and other aquatic invertebrates 106 23.0 20 - 30 4.6 0.0
04 Dairy produce; birds' eggs; natural honey; edible products of animal
origin, not elsewhere specified or included37 26.6 5 - 30 6.7 97.3
05 Products of animal origin, not elsewhere specified or included 18 24.4 10 - 30 9.2 88.9
06 Live trees and other plants; bulbs, roots and the like; cut flowers and
ornamental foliage13 14.6 5 - 30 12.7 100.0
07 Edible vegetables and certain roots and tubers 59 29.6 5 - 30 3.3 100.0
08 Edible fruit and nuts; peel of citrus fruit or melons 60 29.6 5 - 30 3.3 100.0
09 Coffee, tea, maté and spices 91 28.6 5 - 30 5.7 100.0
10 Cereals 26 14.6 5 - 30 10.2 100.0
11 Products of the milling industry; malt; starches; inulin; wheat gluten 35 22.1 10 - 30 8.1 100.0
12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and
fruit; industrial or medicinal plants; straw and fodder52 10.0 5 - 30 5.6 100.0
13 Lac; gums, resins and other vegetable saps and extracts 12 10.0 10 - 10 0.0 100.0
14 Vegetable plaiting materials; vegetable products not elsewhere
specified or included10 10.0 10 - 10 0.0 100.0
15 Animal or vegetable fats and oils and their cleavage products;
prepared edible fats; animal or vegetable waxes46 25.2 10 - 30 8.6 93.5
16 Preparations of meat, of fish or of crustaceans, molluscs or other
aquatic invertebrates27 30.0 30 - 30 0.0 44.4
17 Sugars and sugar confectionery 18 21.1 10 - 30 10.2 100.0
18 Cocoa and cocoa preparations 15 30.0 30 - 30 0.0 100.0
19 Preparations of cereals, flour, starch or milk; pastrycooks' products 24 25.0 5 - 30 10.0 100.0
20 Preparations of vegetables, fruit, nuts or other parts of plants 64 29.7 10 - 30 2.5 100.0
21 Miscellaneous edible preparations 19 23.7 10 - 30 9.6 100.0
22 Beverages, spirits and vinegar 30 28.2 5 - 30 5.3 100.0
23 Residues and waste from the food industries; prepared animal
fodder26 9.0 5 - 30 6.6 96.2
24 Tobacco and manufactured tobacco substitutes 11 20.9 10 - 30 10.4 100.0
25 Salt; sulphur; earths and stone; plastering materials, lime and cement 79 10.3 5 - 20 2.8 0.0
26 Ores, slag and ash 35 10.0 10 - 10 0.0 0.0
27 Mineral fuels, mineral oils and products of their distillation;
bituminous substances; mineral waxes57 10.2 10 - 20 1.3 0.0
28 Inorganic chemicals; organic or inorganic compounds of precious
metals, of rare-earth metals, of radioactive elements or of isotopes196 10.0 5 - 20 0.9 0.0
29 Organic chemicals 317 9.8 5 - 10 0.9 0.9
30 Pharmaceutical products 32 5.0 5 - 5 0.0 0.0
31 Fertilizers 32 5.0 5 - 5 0.0 0.0
32 Tanning or dyeing extracts; tannins and their derivatives; dyes,
pigments and other colouring matter; paints and varnishes; putty andother mastics; inks46 10.4 5 - 30 5.1 0.0
33 Essential oils and resinoids; perfumery, cosmetic or toilet
preparations soap, organic surface-active agents, washing
preparations, lubricating preparations, artificial waxes, prepared
waxes, polishing or scouring preparations, candles and similararticles35 20.9 10 - 30 10.1 40.0
Table AIII.1 (cont'd)WT/TPR/S/87 Trade Policy Review
Page 78
Code DescriptionNumber
of linesSimple
averageRangeStandard
deviationBound
lines
34 Soap, organic surface-active agents, washing preparations,
lubricating preparations, artificial waxes, prepared waxes, polishing
or scouring preparations, candles and similar articles, modelling
pastes, 'dental waxes and dental preparations with a basis25 23.5 5 - 30 8.7 0.0
35 Albuminoidal substances; modified starches; glues; enzymes 20 11.0 5 - 20 5.0 55.0
36 Explosives; pyrotechnic products; matches; pyrophoric alloys;
certain combustible preparations9 23.3 10 - 30 10.0 0.0
37 Photographic or cinematographic goods 39 21.5 5 - 30 11.5 0.0
38 Miscellaneous chemical products 69 9.5 5 - 20 2.1 10.1
39 Plastics and articles thereof 129 13.3 5 - 30 7.5 0.0
40 Rubber and articles thereof 74 19.1 0 - 30 10.5 0.0
41 Raw hides and skins (other than furskins) and leather 34 10.0 10 - 10 0.0 35.3
42 Articles of leather; saddlery and harness; travel goods, handbags and
similar containers; articles of animal gut (other than silk-worm gut)24 27.9 10 - 30 5.9 0.0
43 Furskins and artificial fur; manufactures thereof 19 30.0 30 - 30 0.0 52.6
44 Wood and articles of wood; wood charcoal 159 29.8 10 - 30 1.8 0.0
45 Cork and articles of cork 7 10.0 10 - 10 0.0 0.0
46 Manufactures of straw, of esparto or of other plaiting materials;
basketware and wickerwork6 30.0 30 - 30 0.0 0.0
47 Pulp of wood or of other fibrous cellulosic material; recovered
(waste and scrap) paper and paperboard20 10.0 10 - 10 0.0 0.0
48 Paper and paperboard; articles of paper pulp, of paper or of
paperboard112 14.5 0 - 30 9.3 0.0
49 Printed books, newspapers, pictures and other products of the
printing industry; manuscripts, typescripts and plans23 10.0 0 - 30 12.4 0.0
50 Silk 10 18.0 10 - 30 10.3 0.0
51 Wool, fine or coarse animal hair; horsehair yarn and woven fabric 36 16.1 10 - 30 9.3 11.1
52 Cotton 133 18.9 5 - 30 6.6 7.5
53 Other vegetable textile fibres; paper yarn and woven fabrics of paper
yarn31 12.3 10 - 30 5.6 22.6
54 Man-made filaments 73 14.7 10 - 30 6.7 12.3
55 Man-made staple fibres 115 16.1 10 - 30 7.5 0.0
56 Wadding, felt and nonwovens; special yarns; twine, cordage, ropes
and cables and articles thereof38 16.3 10 - 30 9.4 0.0
57 Carpets and other textile floor coverings 23 30.0 30 - 30 0.0 0.0
58 Special woven fabrics; tufted textile fabrics; lace; tapestries;
trimmings; embroidery41 28.8 20 - 30 3.3 0.0
59 Impregnated, coated, covered or laminated textile fabrics; textile
articles of a kind suitable for industrial use25 20.4 5 - 30 10.5 0.0
60 Knitted or crocheted fabrics 18 20.0 20 - 20 0.0 0.0
61 Articles of apparel and clothing accessories, knitted or crocheted 114 30.0 30 - 30 0.0 0.0
62 Articles of apparel and clothing accessories, not knitted or crocheted 119 30.0 30 - 30 0.0 0.0
63 Other made up textile articles; sets; worn clothing and worn textile
articles; rags59 28.0 10 - 30 6.1 0.0
64 Footwear, gaiters and the like; parts of such articles 29 28.6 20 - 30 3.5 0.0
65 Headgear and parts thereof 13 30.0 30 - 30 0.0 0.0
66 Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-
crops and parts thereof7 30.0 30 - 30 0.0 0.0
67 Prepared feathers and down and articles made of feathers or of
down; artificial flowers; articles of human hair8 30.0 30 - 30 0.0 0.0
68 Articles of stone, plaster, cement, asbestos, mica or similar materials 54 23.3 10 - 30 9.5 0.0
69 Ceramic products 31 26.8 10 - 30 7.5 0.0
70 Glass and glassware 66 23.0 5 - 30 9.7 0.0
Table AIII.1 (cont'd)Cameroon WT/TPR/S/87
Page 79
Code DescriptionNumber
of linesSimple
averageRangeStandard
deviationBound
lines
71 Natural or cultured pearls, precious or semi-precious stones,
precious metals, metals clad with precious metal, and articles
thereof; imitation jewellery; coin56 30.0 30 - 30 0.0 0.0
72 Iron and steel 171 14.3 5 - 30 5.9 0.0
73 Articles of iron or steel 133 18.5 5 - 30 9.0 0.0
74 Copper and articles thereof 61 14.2 5 - 30 8.3 0.0
75 Nickel and articles thereof 17 10.0 10 - 10 0.0 0.0
76 Aluminium and articles thereof 42 17.9 10 - 30 9.0 0.0
78 Lead and articles thereof 10 12.0 10 - 30 6.3 0.0
79 Zinc and articles thereof 12 13.3 10 - 30 7.8 0.0
80 Tin and articles thereof 8 12.5 10 - 30 7.1 0.0
81 Other base metals; cermets; articles thereof 37 12.2 10 - 30 6.3 0.0
82 Tools, implements, cutlery, spoons and forks, of base metal; parts
thereof of base metal66 20.3 10 - 30 7.0 0.0
83 Miscellaneous articles of base metal 36 26.7 10 - 30 7.2 0.0
84 Nuclear reactors, boilers, machinery and mechanical appliances;
parts thereof540 12.0 0 - 30 5.1 0.0
85 Electrical machinery and equipment and parts thereof; sound
recorders and reproducers, television image and sound recorders and
reproducers, and parts and accessories of such articles294 18.4 10 - 30 8.4 0.0
86 Railway or tramway locomotives, rolling-stock and parts thereof;
railway or tramway track fixtures and fittings and parts thereof;mechanical (including electro-mechanical) traffic signalling
equipment of all kinds38 10.0 10 - 10 0.0 0.0
87 Vehicles other than railway or tramway rolling-stock, and parts and
accessories thereof92 19.3 5 - 30 8.0 0.0
88 Aircraft, spacecraft, and parts thereof 15 0.0 0 - 0 0.0 0.0
89 Ships, boats and floating structures 26 13.2 10 - 30 7.5 0.0
90 Optical, photographic, cinematographic, measuring, checking,
precision, medical or surgical instruments and apparatus; parts andaccessories thereof164 13.0 5 - 30 7.9 0.0
91 Clocks and watches and parts thereof 55 30.0 30 - 30 0.0 0.0
92 Musical instruments; parts and accessories of such articles 23 30.0 30 - 30 0.0 0.0
93 Arms and ammunition; parts and accessories thereof 18 27.8 10 - 30 5.5 0.0
94 Furniture; bedding, mattresses, mattress supports, cushions and
similar stuffed furnishings; lamps and lighting fittings, not
elsewhere specified or included; illuminated signs, illuminated
name-plates and the like; prefabricated buildings41 26.1 5 - 30 7.6 0.0
95 Toys, games and sports requisites; parts and accessories thereof 43 30.0 30 - 30 0.0 0.0
96 Miscellaneous manufactured articles 52 26.7 10 - 30 5.8 0.0
97 Works of art, collectors' pieces and antiques 7 30.0 30 - 30 0.0 0.0
Source : WTO Secretariat calculations, based on izf online data, available at: http://www.izf.net.WT/TPR/S/87 Trade Policy Review
Page 80
Table AIII.2
Basic necessities exempted from value added tax
Tariff number HS description
0105 1100 Fowl, live domestic weighing not more than 185 g.
0105 9200 & 0105 9300 Fowl of the species Gallus domesticus
02011000 - 0201 3000 Meat of bovine animals, fresh or chilled
0302 1100 - 0302 6990 Fish, fresh or chilled excluding livers and roes
0303 1000 - 0303 7900 Frozen fish excluding livers and roes
0401 1000 Milk not concentrated and unsweetened not exceeding 1% fat
0401 2000 Milk not concentrated and unsweetened exceeding 1% not exceeding 6% fat
0401 3000 Milk and cream not concentrated and unsweetened exceeding 6% fat
0402 1000 Milk powder not exceeding 1.5% fat
0402 2100 Milk and cream powder unsweetened exceeding 1.5% fat
0402 2900 Milk and cream powder sweetened exceeding 1.5% fat
0402 9100 Milk and cream unsweetened, nes
0402 9900 Milk and cream sweetened, nes
0407 0010 Eggs for breeding
0407 0090 Other eggs
1001 1000 Durum wheat
1001 9000 Wheat nes and meslin
1006 3090 Rice, semi-milled or wholly milled, whether or not polished or glazed
1101 0010 Wheat flour
1101 0020 Meslin flour
1701 9910 Refined sugar, in solid form, nes of sugar cane or beetroot
1701 9990 Refined sugar, in solid form, nes other
1905 1000 Crispbread
1905 9090 Communion wafers, empty cachets for pharmaceutical use and similar products and bakers'
wares. nes
2301 1000 Flours, meals and pellets of meat or meat offal unfit for human consumption, greaves
2302 2000 Rice bran, sharps and other residues, pelleted or not
2302 3000 Wheat bran, sharps and other residues, pelleted or not
2302 4000 Cereal bran, sharps and other residues nes, pelleted or not
2302 5000 Bran, sharps and other residues of leguminous plants, pelleted or not
2304 0000 Soya-bean oil-cake and other solid residues, whether or not ground or pellet
2306 2000 Linseed oil-cake and other solid residues, whether or not ground or pellet
2306 3000 Sunflower seed oil-cake and other solid residues, whether or not ground or pellet
2306 4000 Rape/colza seed oil-cake and other solid residues, whether or not ground or pellet
2306 5000 Coconut/copra oil-cake and other solid residues, whether or not ground or pellet
2306 9000 Vegetable oil-cake and other solid residues nes, whether or not ground or pelleted
2309 9000 Animal feed preparations nes
2710 0040 Parafin or kerosene
2711 1100 Liquified domestic gas
2834 2110 Potassium nitrate to be used as fertilizer
2835 2410 Potassium phosphates to be used as fertilizer
2842 9010 Metallic salts for agriculture and horticulture presented in sacks or containers of more than 1kg.
2937 9100 Insulin and its salts in bulk
2939 2100 Quinine and its salts in bulk
Table AIII.2 (cont'd)Cameroon WT/TPR/S/87
Page 81
Tariff number HS description
2941 Antibiotics
3001 - 3006 Pharmaceutical products
3101 - 3105 Fertilizers
3701 1000 Plaques as films for X-ray
3702 1000 Films for X-ray
3808 1010 Insecticides in packages of 1 kg. or less
3808 1090 Insecticides, packaged for retail sale or formulated – more than 1kg.
3808 2010 Fungicides, packaged for retail sale or formulated – less than 1kg. or equal to 1kg.
3808 2090 Fungicides, packaged for retail sale or formulated – more than 1kg.
3808 3010 Herbicides, anti-sprouting products and plant growth regulators, packaged for retail/formulated –
equal or less than 1kg.
3808 3090 Herbicides, anti-sprouting products and  plant growth regulators, packaged for retail/formulated –
more than 1kg.
3808 4010 Disinfectants, packaged for retail sale or formulated – equal or less than 1 kg.
3808 4090 Disinfectants, packaged for retail sale or formulated – more than 1 kg.
4901 1010 School books
4901 9100 Dictionaries and encyclopaedias and serial instalments thereof
4901 9990 Other books, brochures, leaflets and similar printed matter, nes
Source : Government of Cameroon (Law No. 98/009), 1 July 1998.
Table AIII.3
Products subject to excise duties, 2000
Tariff number Product description
2203 0000 Beer made from malt
2204 Wine from fresh grapes, including fortified wines;  grape must other than that of heading No. 2009
2205 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances
2206 0000 Other fermented beverages (for example, cider, perry mead)
2208 2000 to 2208 9092 Eaux-de-vie, whiskies, rum, gin and spirits, etc., excluding 22 08 90 10 "undenatured ethyl alcohol."
2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
2403 9910 Tobacco to chew and snuff
2403 9990 Other fabricated tobacco products
7101 to 7105 Natural/cultured fine pearls, precious stones
7106 to 7112 Precious metals
7113 to 7117 Jewellery, articles of goldsmiths' or silversmiths' wares
Source: Government of Cameroon (Law No. 98/009), 1 July 1998.WT/TPR/S/87 Trade Policy Review
Page 82
Table AIII.4
Veterinary health inspection tax
Products Rate
Live animals
Horses CFAF 100 per head
Bovine animals, donkeys, swine CFAF 50 per head
Sheep and goats CFAF 25 per head
Dogs, cats, monkeys and other wild animals CFAF 250 per head
Rodents and domestic birds CFAF 25 per head
Day-old chicks CFAF 50 per batch of 50 or part of a batch
Fresh or frozen products
Fresh or chilled meat, tripe and offal 2% ad valorem
Fresh or chilled fish, crustaceans, moluscs 3% ad valorem
Dead poultry and game 3% ad valorem
Fresh, pasteurized or sterilized milk in bottles 2% ad valorem
Butter, fresh cream, yoghurts, etc. 2% ad valorem
Cooked or fermented cheese 2% ad valorem
Eggs, honey 2% ad valorem
Salted, dried, smoked, preserved and semi-preserved products
Dried, salted, smoked meats (ham, sausages, etc.) 2% ad valorem
Dried, salted, smoked fish (cod, stockfish) 1% ad valorem
Preserved goods containing meat 2% ad valorem
Preserved fish, crustaceans, moluscs 2% ad valorem
Milk in cartons, concentrated, powder, etc. 1% ad valorem
Source :  UDEAC Customs Code, implementation regulations.Cameroon WT/TPR/S/87
Page 83
Table AIII.5
Products subject to technical endorsement prior to importation
Tariff heading Description Competent administrative service
Ch. 02 Edible meat MINEPIA
Ch. 03 Fishery and  livestock products MINEPIA
2309 9000 Animal feed other than dog and cat food MINEPIA
2501 0011 Table salt MINSANTE
2710 0040 Kerosene MINMEE
2710 0050 Aviation fuel MINMEE
2903 4100 Trichlorofluoromethane (CFC 11) MINEF
2903 4200 Dichlorodifluoromethane (CFC 12) MINEF
2903 4300 Trichlorotrifluoroethane (CFC 113) MINEF
2903 4400 Chloropenafluoroethane (CFC 115) and
DichlorotetrafluoroethaneThe National Ozone Office
2903 4600 Halon 1211, Halon 1301, Halon The National Ozone Office
2903 1400 Carbon tetrachloride The National Ozone Office
2903 1900 Trichloroethane (Methyl, chloroform), chlorinated derivatives
of saturated acrylic hydrocarbonsThe National Ozone Office
2903 3000 Methyl blomide The National Ozone Office
3003 1000 - 3004 9000 Medicine for animals MINEPIA
3003 1000 - 3004 1000 Pharmaceutical products MINSANTE
3401 1100 Medicated soap MINSANTE
3602 0000 Prepared explosives other than propellant powders MINMEE
3604 1000 Fireworks MINMEE
3604 9000 Signalling flares and other pyrotechnic products MINMEE
3808 Pesticides MINAGRI
7108 1200 Gold in unwrought form, non-monetary MINMEE
7323 9900 Gas cartridges MINMEE
8525 Transceivers MINPT
8527 9000 Other receivers, radio receptors, apparatus nes MINPT
9015 8000 Equipment with radio elements MINMEE
9303 1000 Muzzle-loading firearms MINAT
9303 1000 Other sporting, hunting or target shooting shotgun-rifles MINAT
9303 3000 Other sporting, hunting or target shooting rifles MINAT
9303 2000 Other firearms MINAT
9306 1000 Cartridges for pistols MINAT
9306 2100 Shotgun cartridges MINAT
9306 3000 Other cartridges MINAT
9306 9000 Other ammunition MINAT
Source : Ministry of Industrial and Commercial Development (1998), Trader's Guide , Cameroon.WT/TPR/S/87 Trade Policy Review
Page 84
Table AIII.6
Prohibited importsa
Product description
"IBERO" refined cooking oil
Whisky MC "RAY"
MIPPO skin-care products/Medicated cream – IKB medicated cream
Cream Crusader – Skin toning cream, Elegance Skin Toning cream, Symbi cream, Skin pear, Cream renue super bleaching, Cream
Amba, Cream nice, Super cream, Desire complexion cream, Tura medicated, MIPIPO hydroquinon lotion
Jaribu antiseptic soap, Germicidad H.G. 12, Germicidal Soap, MIPIPO Germicidad Soap, Roberts medicated soap, Tura Germicidal
medical soap, Bexo Antiseptic, BICU Soap
Captafol
Aretit (dinoseb acetate)
Dinoseb
Binapcryl (morocide)
Cyhexatin, Dieldrine, Aidrine
Heptachlor
Captafol base fungicides
Difolatan, Cristofloatan, Orthodifolatan 80
Folcide, Merpafol, Folpaf
Haipen
Mycodifol
Captalatan 80
Herbicides with a dinoseb acetate base (Aretit)
Hoe 002904
Evosit
Dinoseb based phenotans
Basanite
Chemox, Chemox general
Chemsect
Dynamyte
Elgatol
Hel-fire
Kiloseb
Nitropone
Sinox general
Pure glutamate based taste enhancers : Ajino Moto, Vedan etc.
Equipment using CFC 11, 12, 113 and 115
Unapproved pesticides
a Exports of these products are also prohibited.
Source: Ministry of Industrial and Commercial Development (1998), Trader's Guide , Cameroon.Cameroon WT/TPR/S/87
Page 85
Table AIV.1
Applied MFN tariff averages, by ISIC (Rev.2), 2000
(Per cent)
Code DescriptionNumber
of linesSimple
averageRangeStandard
deviationBound
lines
(per cent)
Total 5,577 18.3 0 - 30 9.6 15.0
1 Agriculture, hunting, forestry & fishing 427 23.0 5 - 30 9.9 74.9
11 Agriculture and hunting 308 22.3 5 - 30 10.6 97.4
111 Agricultural and livestock production 308 22.3 5 - 30 10.6 97.4
12 Forestry and logging 67 24.6 10 - 30 8.9 25.4
121 Forestry 19 11.1 10 - 30 4.6 89.5
122 Logging 48 30.0 30 - 30 0.0 0.0
13 Fishing 52 25.0 10 - 30 5.8 5.8
130 Fishing 52 25.0 10 - 30 5.8 5.8
1301 Ocean and coastal fishing 42 24.5 10 - 30 5.9 7.1
1302 Fishing n.e.c. 10 27.0 20 - 30 4.8 0.0
2 Mining and quarrying 111 11.4 5 - 30 5.4 0.0
21 Coal mining 4 10.0 10 - 10 0.0 0.0
210 Coal mining 4 10.0 10 - 10 0.0 0.0
22 Crude petroleum and natural gas production 4 10.0 10 - 10 0.0 0.0
220 Crude petroleum and natural gas production 4 10.0 10 - 10 0.0 0.0
23 Metal ore mining 23 10.0 10 - 10 0.0 0.0
230 Metal ore mining 23 10.0 10 - 10 0.0 0.0
2301 Mining of iron ores 2 10.0 10 - 10 0.0 0.0
2302 Non-ferrous ore mining 21 10.0 10 - 10 0.0 0.0
29 Other mining 80 11.9 5 - 30 6.2 0.0
290 Other mining 80 11.9 5 - 30 6.2 0.0
2901 Mining of feldspar 35 10.0 10 - 10 0.0 0.0
2902 Mining of fertilizer and chemical minerals 14 9.6 5 - 10 1.3 0.0
2903 Salt mining 3 11.7 5 - 20 7.6 0.0
2909 Mining and quarrying n.e.s. 28 15.5 5 - 30 9.4 0.0
3 Manufacturing 5,038 18.1 0 - 30 9.5 10.3
3-31 Manufacturing (excluding food
prossessing)4,509 17.3 0 - 30 9.4 1.6
31 Manufacture of food, beverages and tobacco 529 24.2 5 - 30 7.9 84.3
311 Food products 424 24.7 5 - 30 7.2 80.4
3111 Meat products 82 20.9 10 - 30 5.7 98.8
3112 Dairy products 31 25.8 10 - 30 7.6 96.8
3113 Fruit and vegetable canning 108 29.8 10 - 30 1.9 100.0
3114 Fish products 77 23.4 20 - 30 4.8 1.3
3115 Manufacture of oil and fats (veg. and
animal)54 20.9 5 - 30 10.9 90.7
3116 Grain mill products 40 22.1 5 - 30 8.5 100.0
3117 Manufacture of bakery products 10 30.0 30 - 30 0.0 100.0
3118 Sugar products 8 27.5 10 - 30 7.1 100.0
3119 Cocoa and chocolate confectionery 14 30.0 30 - 30 0.0 100.0
312 Other food products and animal feeds 65 19.8 5 - 30 10.7 100.0
3121 Other food products 57 20.3 5 - 30 10.6 100.0
3122 Manufacture of animal feeds 8 16.9 5 - 30 11.0 100.0
313 Beverages 32 26.4 5 - 30 7.4 100.0
3131 Distillation of spirits and alcohol production 12 26.3 5 - 30 7.7 100.0
3132 Manufacture of wines 12 27.5 10 - 30 6.2 100.0
3133 Manufacture of malt liquors and malt 4 20.0 10 - 30 11.5 100.0
3134 Soft drinks and mineral waters 4 30.0 30 - 30 0.0 100.0
314 Tobacco manufacturing 8 25.0 10 - 30 9.3 100.0
Table AIV.1 (cont'd)WT/TPR/S/87 Trade Policy Review
Page 86
Code DescriptionNumber
of linesSimple
averageRangeStandard
deviationBound
lines
(per cent)
32 Textile, wearing apparel and leather
industries895 22.8 0 - 30 8.7 2.7
321 Textiles 692 21.4 0 - 30 8.8 3.5
3211 Textile spinning, weaving and finishing 414 18.1 5 - 30 8.0 5.8
3212 Made-up textile goods except wearing
apparel63 27.6 0 - 30 6.9 0.0
3213 Knitted and crocheted fabrics 132 28.6 20 - 30 3.4 0.0
3214 Carpets and rugs 23 30.0 30 - 30 0.0 0.0
3215 Cordage, rope, etc 15 16.7 10 - 30 9.8 0.0
3219 Textiles n.e.c. 45 18.9 5 - 30 10.2 0.0
322 Manufacture of wearing apparel, except
footwear137 29.9 20 - 30 0.9 0.0
323 Leather products, except footwear and
wearing apparel49 20.2 10 - 30 10.1 0.0
3231 Tanning and dressing of leather 22 10.0 10 - 10 0.0 0.0
3232 Fur dressing and dying 9 30.0 30 - 30 0.0 0.0
3233 Leather products except footwear 18 27.8 10 - 30 6.5 0.0
324 Footwear, except vulcanized rubber or
plastic footwear17 27.6 20 - 30 4.4 0.0
33 Wood and wood products, including
furniture137 28.6 10 - 30 4.9 0.0
331 Wood and wood products, except furniture 115 28.5 10 - 30 5.2 0.0
3311 Sawmills and woodmills 86 30.0 30 - 30 0.0 0.0
3312 Wooden case containers and cane ware 8 27.5 10 - 30 7.1 0.0
3319 Wood and cork products 21 22.9 10 - 30 9.6 0.0
332 Manuf.of furniture & fixtures, except
primarily of metal22 29.1 20 - 30 2.9 0.0
34 Paper, paper products, printing and
publishing154 14.0 0 - 30 9.9 0.0
341 Paper products 120 13.6 0 - 30 8.6 0.0
3411 Pulp, paper and paperboard 77 12.0 0 - 30 7.4 0.0
3412 Containers, paperboxes, paperboard 8 10.0 10 - 10 0.0 0.0
3419 Articles n.e.s.(stationery) 35 17.9 5 - 30 10.5 0.0
342 Printing and publishing and allied industries 34 15.6 0 - 30 13.5 0.0
35 Chemicals, petroleum, coal, rubber, plastics 1,093 12.3 0 - 30 7.2 3.4
351 Industrial chemicals 704 10.0 5 - 30 2.6 1.0
3511 Basic industrial chemicals 527 10.0 5 - 20 0.6 1.3
3512 Fertilizers and pesticides 42 5.5 5 - 20 2.4 0.0
3513 Synthetic resins, plastic materials except
glass135 11.3 5 - 30 4.9 0.0
352 Other chemicals, incl. pharm. 256 15.3 5 - 30 10.1 11.7
3521 Paints, varnishes and lacquers 16 11.9 5 - 30 8.5 0.0
3522 Drugs and medicines 89 8.0 5 - 10 2.5 1.1
3523 Soaps 32 27.5 10 - 30 5.7 6.3
3529 Other chemicals n.e.s. 119 17.9 5 - 30 10.4 22.7
353 Petroleum refineries 30 10.3 10 - 20 1.8 0.0
354 Manuf. of miscellaneous petroleum & coal
products14 14.3 10 - 30 8.5 0.0
355 Rubber products 64 23.4 0 - 30 10.0 0.0
3551 Tyre and tube industries 14 17.9 0 - 30 11.2 0.0
3559 Rubber products n.e.s. 50 24.9 5 - 30 9.2 0.0
356 Manufacture of plastic products n.e.s. 25 19.2 5 - 30 9.9 0.0
36 Non-metallic mineral products except of
petrol. & coal167 22.7 5 - 30 9.6 0.0
361 Pottery and china 17 27.6 10 - 30 6.6 0.0
362 Manufacture of glass and glass products 66 23.1 5 - 30 9.6 0.0
369 Other non-metallic mineral products 84 21.3 5 - 30 9.9 0.0
Table AIV.1 (cont'd)Cameroon WT/TPR/S/87
Page 87
Code DescriptionNumber
of linesSimple
averageRangeStandard
deviationBound
lines
(per cent)
3691 Structural clay products 17 22.9 10 - 30 9.9 0.0
3692 Ciment, lime and plaster 8 13.8 5 - 20 6.9 0.0
3699 Non-metallic mineral products 59 21.9 10 - 30 9.9 0.0
37 Basic metal industries 372 14.0 5 - 30 6.7 0.0
371 Iron and steel basic industries 205 14.2 5 - 30 5.7 0.0
372 Non-ferrous metal basic industries 167 13.7 5 - 30 7.7 0.0
38 Fabricated metal products, machinery &
equipment1,470 16.0 0 - 30 8.6 0.0
381 Fabricated metal products, except
machinery & equip.231 21.3 5 - 30 8.9 0.0
3811 Manufacture of cutlery and hardware 71 23.9 10 - 30 6.2 0.0
3812 Metal furniture and fixtures 11 23.6 5 - 30 11.0 0.0
3813 Structural metal products 24 15.0 10 - 30 7.2 0.0
3819 Fabricated metal prod. excpt mach. & equip.
n.e.c.125 20.7 10 - 30 9.7 0.0
382 Non-electrical machinery incl. computers 532 12.3 5 - 30 5.6 0.0
3821 Engines and turbines 12 11.7 10 - 20 3.9 0.0
3822 Agricultural machinery 18 10.6 10 - 20 2.4 0.0
3823 Metal and woodworking machinery 110 10.5 10 - 20 2.1 0.0
3824 Special industrial machinery 150 10.2 5 - 30 1.9 0.0
3825 Office machinery 37 16.2 10 - 30 5.9 0.0
3829 Non-electrical machinery and equipment,
n.e.s.205 14.3 10 - 30 7.6 0.0
383 Electrical machinery apparatus, appliances
& supplies294 18.3 0 - 30 8.7 0.0
3831 Electrical motors and apparatus 64 12.0 10 - 20 4.1 0.0
3832 Radio, telivision and communication
equipment138 18.6 0 - 30 9.6 0.0
3833 Electrical appliances and houseware 25 28.8 20 - 30 3.3 0.0
3839 Electrical apparatus n.e.s. 67 19.9 10 - 30 6.4 0.0
384 Transport equipment 187 14.8 0 - 30 8.6 0.0
3841 Ship building and repairing 31 13.3 10 - 30 7.1 0.0
3842 Raiway and tramway 38 10.0 10 - 10 0.0 0.0
3843 Motor vehicles 74 18.9 0 - 30 7.7 0.0
3844 Motorcycles et bicycles 17 23.2 5 - 30 6.8 0.0
3845 Aircraft manufacture 20 3.0 0 - 10 4.7 0.0
3849 Other transport equipment n.e.c. 7 15.7 5 - 30 9.3 0.0
385 Professional and scientific equipment 226 17.2 5 - 30 10.0 0.0
3851 Prof., scientif., measuring equipment 103 9.2 5 - 30 4.4 0.0
3852 Photographic and optical goods 68 19.0 5 - 30 8.5 0.0
3853 Watches and clocks 55 30.0 30 - 30 0.0 0.0
39 Other manufacturing industries 221 26.4 5 - 30 7.3 5.0
390 Other manufacturing industries 221 26.4 5 - 30 7.3 5.0
3901 Jewellery and related articles 21 30.0 30 - 30 0.0 0.0
3902 Musical instruments 23 30.0 30 - 30 0.0 0.0
3903 Sporting goods 26 30.0 30 - 30 0.0 0.0
3909 Other manufacturing n.e.c. 151 24.7 5 - 30 8.4 7.3
4101 Electricity 1 10.0 10 - 10 0.0 0.0
Source : WTO Secretariat calculations, based on izf online data, available at:  www.izf.net.
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