Software, Royalties, Software Licences, Updates and Usage Rights are subject to the customs clearance procedures set out in Article 2 (6) of the 2018 Finance Law. The Director General of Customs, Mr. Edwin Fongod Nuvaga, issued a formal reminder to this effect in a memo signed on 20 March 2024.

This move was prompted by the failure of some taxpayers to comply with customs clearance formalities, despite the losses this represents for government coffers. Mr. Edwin Fongod explicitly outlined the various customs clearance formalities for each export method (media, automated machines, downloads), as well as for royalties, licences, software updates and usage rights, to ensure scrupulous compliance with the above provision of the 2018 Finance Law.

The memo goes on to state that the goods in question are subject to the Import Verification Programme, and invites importers to contact Société Générale de Surveillance (SGS) or the Freight Division of the local customs authorities for practical modalities.

The collection of import duties and taxes through simplified declarations and payments is thus forbidden.