Adopted as part of public policies to improve the management of the State’s resources and expenses, the Finance Act 2025 provides for the assessment of revenues and expenditure, as well as the methods of financing them. It is based on two essential components : the general budget and the earmarked accounts. These tools will make it possible to set ceilings for the State’s expenditure, while guaranteeing optimal budgetary balance.
Support for the livestock sector and protection of green energy
To encourage local production and food self-sufficiency, animal feed supplements, such as vitamins and amino acids not produced locally, will now have a 50% allowance on their taxable import value. In a global context marked by energy transition, Cameroon is adopting an incentive policy for the import of electric vehicles and motorcycles. Electric vehicles and motorcycles, together with their batteries and charging stations, will benefit from a 50% reduction on their taxable value for a period of 24 months.
Restrictions on customs imports
Imported software will henceforth be subject to a reduced rate of 10% of the Common External Tariff when declared spontaneously. On the other hand, software identified late during customs checks will be taxed at 20%. In addition, imported goods with locally-produced similarities are not eligible for customs facilities, with the exception of imports resulting from the implementation of preferential trade agreements in force in Cameroon, or in situations where there is a shortfall in national production, duly certified by the Minister in charge of Trade.
Clearance of customs declarations
Any import or export of goods with a value in excess of 1589 USD (1,000,000 FCFA) will have to be covered by a prior declaration via the Guichet unique du commerce extérieur. Operators who fail to comply with these requirements will incur fines of up to 50% of the taxable value of the goods. Remittances of a cumulative annual amount of over 158,935 USD (100,000,000 FCFA) with no actual counterpart in terms of imports will be severely penalized. These measures include prison sentences of up to one year, in addition to substantial fines.
Export tax on timber and agricultural products
To preserve natural resources, a 5% exit tax will be applied to semi-finished timber. In addition, exports of cocoa, rubber and logs will benefit from a 20% rebate if they comply with environmental standards. With stringent measures such as the obligation to make precise declarations, the Finance Law 2025 also emphasizes the transparency and responsibility of economic operators. Any false declaration or omission of information will be treated as fraud and severely punished, according to the CEMAC Customs Code. The Finance Law 2025 reflects the commitment of the Cameroonian authorities to modernize fiscal and budgetary policies while sustaining economic growth. By diversifying incentives and strengthening regulations, it aims not only to guarantee financial equilibrium, but also to promote sustainable, inclusive development.
