CAMEROON (Member of UDEAC) 



Item 



Tobacco: 



Unmanufactured. . . . 



Other 



Manufactured: 



Cigars 



Cigarettes 



Smoking 



Chewing and snuff. 

 Other 



1968^ 



Specific rate 



(local 



currency) 



CFA francs 

 per kg. 

 100 

 100 



3,000 



1,700 



1,400 



800 



30 



Customs Duty 

 (CXT) 



Percent 

 15 



30 

 30 

 30 

 30 

 30 



Total duty, 



U.S. 



equiv. 



U.S. dol. 

 per lb. 



n 



1957 



Specific rate 

 (local 

 cunency) 



CFA francs 

 per kg. 

 Free 

 20 



375 

 300 

 300 

 300 

 300 



Total duty, 

 U.S. 

 equiv. 2, 3 



U.S. dol. 

 per lb. 



Free 



0.04 



.69 



.55 

 .55 

 .55 

 .55 



1 1 



Franc zone and EC members are exempt from payment of customs duty. Conversion rate, 1957 and 1968: 247 CFA 



francs = US$1.00. August 11, 1969, the rate of exchange was changed to 277.7 CFA francs = US$1.00. ^ France paid only the 



fiscal tax and no customs duty, while other countries paid both. ^ Total duty depends upon value of item. 



NOTE: An additional tax of 15 percent plus a turnover tax equal to 10 percent of the value of the goods in 1968. 



Cameroon, although a member of U.D.E. A.C., maintains its own separate import tax schedule. 



CENTRAL AFRICAN CUSTOMS AND ECONOMIC UNION (UDEAC) 



♦(Federal Republic of Cameroon, Central African Republic, Republic of the Congo 

 (Brazzaville), Gabonese Republic) 



Item 



Tobacco: 



Unmanufactured; . . . 

 Manufactured: 



Cigars 



Cigarettes 



Smoking 



Chewing and snuff 



1969 



Customs 

 Dutyi 



Percent 

 0.15 



30 

 30 

 30 

 30 



Fiscal 

 Charge 



Francs 



per kg. 



100 



3,000 



1,700 



1,400 



800 



Total duty, 

 U.S. equiv. 



U.S. dol. 

 per lb. 



1957 



Local currency 

 rate 



CFA francs 



per kg. 

 12 percent 



1,500 

 ^ 1,000 

 450 

 (3) 



Total duty, 

 U.S. equiv. 



U.S dol. 

 per lb. 



2.78 



1.86 



.74 



Common external rate (CXT) for the Customs Union countries. 

 This was the import duty on superior cigarettes. 

 ^ Not listed. 



NOTES: 



The franc zone and the EC countries pay only the fiscal tax. The fiscal tax on unmanufactured tobacco amounts to 

 approximately 12 percent. Fiscal taxes on manufactured tobacco products range from about $1.00 to $3.50 per pound. 



Import turnover tax rates of 10 percent ad valorem are uniform in all five states. 



♦Chad terminated its membership in the U.D.E.A.C. as of December 31, 1968 and is presently, with the Congo (Kinshasa), 

 establishing a new regional grouping. The Union of Central African States (UEAC). (Central African Republic joined the UEAC 

 at the same time but later returned to UDEAC). Chad's duty rates are being aligned from the UDEAC schedule toward those of 

 UEAC (see Congo Kinshasa). 



Chad has an additional duty on imports of cigarettes 33 cents per pounds effective January 1, 1969. 



Gabon has an additional tax of 18 cents on unmanufactured tobacco and $1.84 on manufactured products. Plus a 10 percent 

 transaction tax on all tobacco. 



Conversion Rate: 1957 & 1968 246.8 CFA francs = US$1.00. 



56 



