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REPUBLIC OF CAMBROON
RBPUBLIQUE DU CAMEROUN
Paix -Travail -Patrie
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Pe
ace-Work-Fatherland
MINISTRY
PF.FINANCE
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MINISTERE DES FINANCES
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duties
specific excise
arcohoric beverages riabre to
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t9-:p::Ï;;ï":L;"iinïüï""ï".àire
liable
cerl
rhis circular classif,res alcoholic beverages
of 02 June 2015 amending certarn
N'^20r5l0zz
N.2015i011 of 16th Jury 2015 ratifvinrôqai*r."instituting the General Tax Code'
of Âpriï ü^
provisions of Law N; âîOi/oO3
'00' whiskies, liquors and champagnes are classified
wines,
provisions,
legar
above
the
In addition to
follows:
WINES
1.
as
'l
quality ot
Wines are classif,red into low
ïit"u'"
quality-wines'
a- Low qualitY Wines
Low qualitY wines comPrise of:
sti, wines or effervescent wines, excruding
_
Loca,y produced
-
Imported still wines or efferve.scent
champagnes and their equivalent
wines',:::1,',î1.,s;lîÏ'::l::,,îîf,:Ï'r
per centiliter
than one hunâred (100) FCFA
on Board (FOB) value lower
;
equivalent with a Free
;
b- Vintage qualitv wines
_
rT-
champagngs and
or effervescent wines, excluding
wines
still
imported
of
FCFA
vintage wines comprise
equal to one hundred (100)
value t;;;'j;;
eà"tJ
«FOB)
Free
a
with
";
equivalent
their
",
Per centiliter'
WHISKIES
or high quality whiskies'
Whiskies are classified as low
a- Low qualitv whiskies
Low qualitY whiskies comPrise of:
-
spirits ;
creams and other locally distilted
whiskies,liquors including alcoholic
spirits with a Free on
creams and other loca,y dist,led
arcoholic
incruding
riquors
whiskies,
Board(FoB),ulu"lowerthanonehundred(100)FCFApercentiliter.
b- Hieh quality rvhiskies
per
Highqualitywhiskiescompriseor.w-!i1§3s,|ituorl^andalcoholiccreamsincludingotherlocally
o, .q"ut to one hundred (100) FCFA
,.rp"rià-,
valuè
pr"e
Board
àn
teôel
spirits *iit, u
distilred
centiliter.
*t, :':': ::.:'.a'ii.:l'::
III-
Champaenes
Champagnes are classified into low and high quality champagnes.
a-
Low quatity chamrraenes
Low.quality champagnes comprise of champagnes and their equivalents with a production cost
(exclusive of VAT and excise duty) or Free on Board (FOB) value lower than three hundred thousand
(300) FCFA per centiliter:
b-
High-end brand champasnes
High quality champagnes comprise of champagnes and their equivalents with a production cost
(exclusive of VAT and excise duty) or Free on Board (FOB) value superior than or equal to three
hundred (300) FCFA per
"
centiliter:
!:
For the implementation of the terms of this circular, ii""nr.d importers ,t utt ,ub-it to the Directorate
General of Taxation a complete list of their local clients, including details of goods supplied to them
alongside the prices.
The Director General of Taxation, the Director General of Customs and the Director of Internal trade
ile responsible, in their respective spheres of influence, for the implementation of the terms of this
circular.
THE MINISTER OF FINANCE
ALAMINE OUSMANE MEY
THE MINISTER OF TRADE
LUC MAGLOIRE MBARGA ATANGANA