Business advantages

Exports will not be subject to a license, authorization or quota limitation.

The General Exchange Program (PGE) in force in Cameroon does not apply to Industrial Free Zones. As such, imports and exports will not be subject to a license, authorization or quota limitation. However, imports and exports of EPZs are subject to the formality of prior declaration for statistical purposes for ONZFI, and inspection and control by the customs services. No price or profit margin controls apply to the products and services of EPZ companies.

A ZFI company can export part of its production to the local territory

An ZFI company may export, on an exceptional basis, under the conditions jointly fixed by the Minister in charge of Industrial Development and the Minister in charge of Trade, part of its annual production of goods and services to the national customs territory. The sales of ZFI companies in the national customs territory are considered as imports in accordance with the laws of the Republic of Cameroon and are subject to the payment of all customs duties and taxes by the importing party.

Fiscal advantages

Companies established in Industrial Free Zones benefit, during the first ten years of their operation, from total exemption from direct and / or indirect taxes and duties in force or to be created as well as registration and stamp duties. whatever nature.
From the eleventh year of operation, approved companies continue to benefit from benefits provided for in Article 15 above, except with regard to the tax on industrial and commercial profits to which they are subject at the overall rate of 15 percent.
The tax benefit determined in accordance with the provisions of the General Tax Code in force on the date of signing of this Ordinance is obtained after imputation: – of an amount equal to 25 percent of the payroll paid to employees of nationality Cameroonian during the exercise; – an amount equal to 25 percent of the capital expenditure for the year. In case of change in the tax base rules on industrial and commercial profits new provisions only apply to approved companies if they are more favorable to them. Deficits incurred during the exemption period provided for in Article 15 above are considered as expenses for subsequent years and deducted from profits made during said years without limitation of the deferral period.
Companies in the Industrial Free Zone are not subject to the obligation to reinvest the reserve, special revaluation of fixed assets prescribed by the laws and regulations in force. Any sale of real estate property within an ZFI is exempt from any transfer tax. Any purchase or sale of foreign currency by an ZFI company is exempt from any tax on the transfer of foreign currency

Customs advantages

ZFI companies are exempt from all current and future customs duties and taxes. All imports of an EPZ enterprise, including capital goods, office furniture, office equipment, construction materials, tools, spare parts, raw materials, intermediate products, supplies, consumer goods, are exempt from all customs duties and taxes and all other direct and / or indirect taxes, duties and taxes, current and future
All exports from a ZFI company are exempt from all customs duties and taxes and all other direct and / or indirect taxes, duties and taxes, current and future
The Import Verification Program (PVI) does not apply to enterprises in EPZs.