CAMEROON
Tax imposed on phones imported to Cameroon
Cameroonian Customs Authorities have introduced a structured pricing system that defines how much must be paid to regularise mobile and digital devices being imported in the Country. This measure sets a fixed custom value for each type of digital device category by classifying digital devices into eight categories:
Under the system, import duties are calculated at a rate of 33.33% of the assigned category value, not the actual market price of the device. This means users may pay a standardised amount regardless of how much the phone was originally purchased for as follows:
- Phone Category and Applicable Customs Duties in Cameroon
| Category | Applicable Custom duty |
| Category 1: 5,000 CFA francs | Subject to 33.33% customs duty, or approximately 1,670 CFA francs per phone; |
| Category 2: 10,000 CFA francs | Subject to 33.33% customs duty, or approximately 3,350 CFA francs per phone; |
| Category 3: 20,000 CFA francs | Subject to 33.33% customs duty, or approximately 6,670 CFA francs per phone; |
| Category 4: 25,000 CFA francs, | Subject to 33% customs duty, or approximately 8,340 CFA francs per phone |
| Category 5: 50,000 CFA francs | Subject to 33.33% customs duty, or approximately 16,670 CFA francs per phone; |
| Category 6: 100,000 CFA francs | Subject to 33.33% customs duty, or 33,330 CFA francs per phone; |
| Category 7: 200,000 CFA francs | Subject to 33.33% customs duty, or 66,660 CFA francs per phone; |
| Category 8: 400,000 CFA francs (premium devices) | Subject to 33.33% customs duty, or approximately 135,000 CFA francs. |
- Implications of the Phone Customs Duties on Cameroonians
The customs value is not the purchase price of the phone. The assigned values for each category have reportedly been adjusted downward compared to previous benchmarks as a means to reflect local purchasing power.
Custom Authorities say the classification system is designed to simplify customs procedures and improve transparency, while also limiting under-declaration of imported devices.
However, this method has become a cause for worry for many Cameroonians regarding how devices are categorised and whether the fixed values accurately reflect the diversity of phones available in the market. For buyers, the system introduces a new layer of cost that must be considered alongside the retail price of a device.
The measure also has implications for the second-hand phone market and informal import channels, where pricing is often flexible and documentation may be limited. Industry observers say the standardisation could gradually reshape how devices are sold and distributed across the Country.
This pricing framework comes as authorities intensify enforcement of digital device regulations, including recent actions targeting phones that have not been declared or registered within the required system.
- Industry and Expert Advice
At OL & Partners, our Tax Experts align with the recommendations given by the Customs Authorities on the importance of verification of devices at the point of purchase (whether from importers, sellers or the black market). This phone status verification process can be done at Home – Cameroon Customs
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