The importation of used vehicles represents an important part of the automotive market in Cameroon, in particular because of their accessibility for the majority of buyers. To better manage the sector, for reasons that are both fiscal, environmental and security reasons, the General Directorate of Taxes (DGI) of Cameroon has formalized the establishment of a new tax on used vehicles imported into the country

The measure taken by the DGI introduces in particular VAT on inspection and control fees, paid via the Single Window for Foreign Trade (GUCE). According to the details of the GUCE, this provision gives rise to an “Import Verification Tax” which now amounts to FCFA 29,813, including VAT, for each used vehicle, including VAT. The amount includes both the SGS check (Société Générale de Surveillance style="font-family: "Bookman Old Style”, serif">) and the mandatory identification check. The Ministry of Finance justifies the measure by the desire to strengthen import controls and better manage the used car fleet, while increasing tax revenue. This tax is added to the 19.25% VAT already applied to the value of the vehicle when it enters the national territory