Since 4 August 2026, the interim agreement leading up to the Economic Partnership Agreement (EPA) between Cameroon and the European Union (EU) has reached the 11^th phase of its implementation. This evolution shows progress in the tariff dismantling process undertaken by both parties. Group 1 and 2 products now benefit from 100 % exemptions, while Group 3 products now enjoy a 70 % discount on customs duties.

To better understand the implications of this measure, it is worth recalling that the European Union is a market comprising 27 member states, including Germany, Austria, Belgium, Bulgaria, Cyprus, Croatia, Denmark, Spain, Estonia, Finland, France, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Holland, Poland, Portugal, the Czech Republic, Romania, Slovakia, Slovenia and Sweden. These countries make up the geographic region covered by the preferential trade exchanges provided for under the said EPA.

Within this context, imported goods are not all subjected to the same dismantling schedule. EU countries have been divided into three groups according to their characteristics and importance for the national economy.

• Group 1 comprises raw materials and capital goods such as medicines, medical equipment, fertilisers, seeds, etc;

• Group 2 mainly includes equipment and inputs used for local production, such as some industrial equipment, commercial vehicles and inputs;

•  Group 3 comprises some vehicle types, motorcycles, electronic equipment and other products with high tax yields.

 The first two groups of goods are henceforth completely exempted from customs duties, while Group 3 is still undergoing the dismantling process with a 70% discount rate in this 11^th phase.

This development may present an interesting opportunity for shippers and business persons. In practice, the reduction of customs duties on eligible goods may contribute to reducing the cost of acquiring certain equipment, inputs and products originating from the European Union. Consequently, companies that import equipment necessary for their business operations may, in certain cases, benefit from more favourable tariff conditions and thus improve their competitiveness.

Furthermore, the EPA is not only advantageous to imports originating from the European Union, but it is equally an opportunity for Cameroonian companies to expand their exports to the European market. However, to benefit fully from this preferential access, exporters must particularly comply with the rules of origin and product-specific requirements. The Cameroon National Shippers’ Council (CNSC) is very committed to providing support to business persons and helping them comply with the requirements of the EPA. It is within this framework that the CNSC, in partnership with the European Union and PAIRIAC, organised an information and training workshop on 29 and 30 April 2026 for business persons on the establishment of proof of origin under the Economic Partnership Agreement between Cameroon and the EU. This initiative mainly sought to strengthen the understanding of the rules of origin and enable business persons to better understand the conditions required for them to benefit from the preferential tariffs provided for by the agreement.

Businesses should remain alert during import operations since the benefits of the preferential regime depend mostly on the tariff classification of goods and their Harmonised System (HS) code. Dismantling rates change over the course of the annual phases; therefore business persons must also take into consideration updates to the tariff nomenclature and the relevant product lists. In other words, a classification or information used in a previous phase should not automatically be replicated for subsequent operations.

Shippers are thus advised to systematically check the HS code of their goods, as well as their eligibility for the preferential regime before any import operation. The detailed and official nomenclature, as well as the lists of applicable products, are available for consultation at the Directorate General of Customs (www.douanes.cm) and its competent services. The release of the Minister of Finance calls on business persons to consult official information made available to them in order to find out which products are concerned by this new phase.

Despite these advantages, the 11^th phase also raises a few points for caution. On the one hand, the reduction in customs duties may lead to greater competitive pressure on certain local products vis-à-vis imported goods. On the other hand, it may contribute to a reduction in customs revenue for the products concerned. Finally, business persons must bear in mind that the reduction or the elimination of customs duties does not necessarily mean exemption from all taxes, duties, charges or formalities applicable to imports.