从中国进口汽车到喀麦隆：落地成本完整指南 2026

Importing a car from China to Cameroon: duty, VAT, BESC and PECAE conformity

A car from China can be imported into Cameroon through Douala by a private person or a company. It pays the CEMAC common external tariff, Cameroon's 19.25% VAT and the CEMAC and ECCAS community levies. Two documents are needed before the car sails: the PECAE conformity assessment required by ANOR and the electronic cargo tracking note (BESC) issued by the Cameroon National Shippers' Council (CNCC). The exporter arranges and pays for both in China.

Policy checked: 26 October 2026. Each rate and step links to its official or authoritative source. Valuation, release and registration are decided by Cameroon's Directorate-General of Customs and the transport administration on the actual vehicle; nothing here guarantees the outcome.

Who can import, and what the car must be

Individuals and companies may both import. According to the WTO trade policy review of Cameroon (2023), customs declarations are made by an approved customs broker, although owners of used vehicles may declare in their own name. Cameroon drives on the right, so a left-hand-drive Chinese-market car fits. Shipping documents must state the vehicle's year of first registration (2024 finance law, Article 11), and age matters for tax: the 2026 finance law readjusted the excise on imported vehicles to discourage old cars. SGS checks value and tariff classification on arrival, so an invoice below market value will not set the tax base.

Taxes and the landed cost

1. Customs duty 30% on the CIF value: the top band of the CEMAC common external tariff, which covers everyday consumer goods (WTO, CEMAC common report).
2. Community levies on CIF: the CEMAC integration tax (TCI) of 1% and the ECCAS integration contribution (CCI) of 0.4%. Cameroon adds a customs IT fee (RUSID) of 0.45%; the WTO review gives the f.o.b. value as its base, while the calculator applies it to CIF, which slightly overstates it.
3. Excise. The base is the customs value plus duty (finance law, Article 6, under CEMAC Directive 03/19). Rates now depend on the vehicle's age; the calculator charges none on a new petrol car. Have your broker confirm the band for the actual car, especially a used one.
4. VAT 19.25%: the 17.5% standard rate plus a 10% communal surcharge on it (Ministry of Finance).
5. New electric cars. The 2025 finance law (Article 6) gives new imported electric vehicles a 50% reduction of the taxable value for 24 months and exempts them from excise; check that the measure still applies on your clearance date.

Two petrol SUVs, calculated live by this site's rules engine; port and clearance charges are an estimate, not an official tariff.

Landed charges come to about 58% of CIF, or 147–155% on top of the ex-works price. Run the calculator with the actual model; the customs assessment prevails.

Conformity and registration

Under PECAE, ANOR's pre-shipment conformity programme, goods other than listed exemptions need an attestation of conformity from an approved body before shipment; ANOR then grants the certificate of conformity through the GUCE single window. The TÜV Rheinland PECAE guide gives ANOR's fee as 0.45% of FOB value (route A), minimum €300, maximum €7,000. The process uses the importer's confirmed import declaration, so the buyer supplies it; the exporter files the request in China and pays the fee. Used vehicles also go through the CIVIO identification check by SGS on arrival (CFAF 25,000 per vehicle per the WTO review), and Germany Trade & Invest notes that a roadworthiness certificate from the export country is required for clearance and registration.

After release, the importer applies for the carte grise with the transport administration. LandedCar does not handle registration and does not guarantee it.

Shipping and customs clearance

Cars ship from southern China to Douala; the calculator uses the current reference freight and insurance. Since a 2006 order (00557/MINT), sea imports must carry an electronic cargo tracking note made out by the CNCC; the WTO review lists €100 per bill of lading for vehicles from outside Africa and Europe, and loading without a valid note is a violation. On the CNCC's BESC page the shipper applies online or through an approved agent, at least two days before the vessel arrives; a late note is validated only after a penalty is paid. The exporter obtains it in China before loading, as the US Commercial Guide advises.

The broker clears with the final invoice, freight invoice, BESC, insurance certificate, bill of lading, import declaration and SGS report; imports worth CFAF 500,000 or more must be insured with a local company. LandedCar delivers to the port (FOB or CIF); duty, VAT, clearance and registration are handled in the importer's name by the importer or their broker, and the responsibility for each step must be written into the quotation and pro forma invoice.

Frequently asked questions

Is an electric car cheaper to import? A new one, yes, while the 2025 measure lasts: half the taxable value and no excise. A used electric car does not qualify.

Can I import a used car? Yes, but expect SGS valuation, the CIVIO check and an age-based excise that rises for older cars; ask your broker for the band before you buy.

Will the brand's dealer in Cameroon honour the warranty? Do not assume so; ask the seller what warranty is included.

Sources, checked 26 October 2026: MINFI: VAT · DGD: 2025 finance law · 2026 finance bill, explanatory statement · 2020 finance law · 2024 finance law · WTO TPR of CEMAC, common report · WTO TPR, Cameroon · CNCC: BESC · US Commercial Guide · TÜV Rheinland: PECAE · GTAI: Cameroon. Port and clearance costs are estimates, not official charges. Rules change; the decisions of Cameroon's customs, ANOR and the transport administration on the actual vehicle prevail.