Exempt from all customs duties and taxes are hydrocarbons and lubricants carried on board aircraft operating beyond the borders of the CEMAC.
Also exempt from all customs duties and taxes are foodstuffs and provisions are also exempt from customs duties and taxes.
MOVEMENT AND DETENTION OF GOODS WITHIN THE CUSTOMS RADIUS ZONE
Goods may not circulate within the land area of the customs radius without being accompanied by a passavant or other customs document in lieu thereof.
Goods, even if accompanied by a regular passavant, may not circulate within the radius at night.
The government of the State concerned may exempt certain goods from this formality and determine the conditions to which this exemption is subject.
Goods subject to the “passavant” formality, coming from within the customs territory and entering the land area of the customs radius, must be taken to the nearest customs office to be declared in the same form as the “passavant” formality.
Carriers of the said goods must present to customs officials, at the first requisition, the transport documents they are carrying as well as any other documents justifying the regular holding of the goods in the customs territory (customs receipts, purchase invoices, etc.).
Goods subject to the “passavant” formality that are to be removed from the land area of the customs radius for circulation or transported outside the radius into the customs territory, must be declared at the customs office closest to the place of removal.
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