Investments protection in Cameroon relies on attractive legal framework made up of both national and international laws.

NATIONAL LAWS

                              A1- LAWS AND ORDINANCES

  • A-2 Decrees and Decisions
    • Decree No.2008/035 of 23 January 2008 relating to the organization, functioning of the Council of Support to Partnership Agreements
    • Decree No.2008/0115/PM of 24 January 2008 specifying the modalities of application of the law No.2006/012 of 29 December 2006 setting the general partnership agreements system
    • Decree No.2012/148 of 21 March 2012 modifying and supplementing certain provisions of law No.2008/035 of 23 January 2008 relating to the organization and functioning of the Council of Support to Partnership Agreements
    • Decree No.2011/3666/PM of 2 November 2011 relating to the organization and functioning of the KP certification in the Republic of Cameroon
    • Decree No.2013/96 of the 9 September 2013, amending and supplementing certain provisions of the Decree No.2005/310 of 1 September 2005 on the organization and functioning of the Investment Promotion Agency
    • Decree No.2005/310 of 1 September 2005 on the organization and functioning of the Investment Promotion Agency as . amended and supplemented by the Decree No.2012/172 of 29 March 2012
    • The Decision of 19 November 2013 specifying the modalities for the implementation of fiscal and custom advantages.
    • The Decision No. 186 CAB/PM of 15 November 2011 setting the rates and the modalities of the required fees relating to partnership agreements
    • The Decision No.51 MINDIC/IG1 of 28 December 1990 relating to the application of the Ordinance No.90/001 of 29 January 1990 creating the free zone procedure in Cameroon
    • The Circular of the Prime Minister on land access for foreign investors
    • Law No.1999/665/PJL/AN of 7 December 1999 relating to Oil Code
    • Law No.2002-004 of the 19 April 2002, modified by the law No.2004-20 0f 22 July 2004 and by the ordinance No.2009-001 of 13 May 2009 relating to the Chart of Investments.
    • Law N0.2006/012 0f 29 December 2006 fixing the general system for partnership agreements
    • Law No.2008/009 of 16 July 2008 fixing the tax, financial and accounting system applicable to partnership agreements.
    • Law No.2012/909/PJL/AN of 2 April 2012 on Gas Code
    • Law No.2013/004 of 18 April 2013 fixing incentives to private investments in the Republic of Cameroon.
    • Law No.2013 /011 of 16 December 2013 regulating economic zone procedures in Cameroon. The decree No.296 of 9 September 2013
    • Law No.2015/018 of 21 December 2015 regulating commercial activity in Cameroon.
    • Law 2016/17 of 14 December 2016 relating to Mining Code
    • Ordinance No.90/001 of 29 January 1990 creating the free zone procedure in Cameroon.
    • Order No.004263/MINMIDT of 3 July 2014 establishing the content of the application for approval under the incentives provided for by law No.2013/004 of 18 April 2013 laying down incentives for private investments in the Republic of Cameroon
    • Order No.00000331/MINFI/SG/DGI/DGD of 17 July 2014 amending certain provisions of Order No.00366/MINFI/SG/DGI/DGD of 19 November 2013 specifying the terms for the implementation of the tax benefit customs Law No.2013/004 of 18 April 2013 setting out the incentives for private investment in the Republic of Cameroon.
    • Order No. Order No.00366/MINFI/SG/DGI/DGD of 19 November 2013, specifying the terms for the implementation of the tax benefit customs Law No.2013/004 of 18 April 2013 setting out the incentives for private investment in the Republic of Cameroon.

A2-AT THE MULTILATERAL LEVEL

  • The Washington Convention on Investments
  • Lome Agreement, 2000
  • WTO Agreements
  • Bretton Woods Agreement
  • Interim Step Agreement Cameroon- EU,2003
  • Adhesion of Cameroon to Kimberly Process

LES NORMES INTERNATIONALES

Au niveau multilatéral :

  • La Convention de Washington sur les investissements,
  • Les Accords de Lomé de 2000,
  • Les Accords de l’OMC,
  • Les Accords de Bretton Woods,
  • Les Accords d’étapes intérimaires Cameroun-Union Européenne, 2003 :
  • L’adhésion par le Cameroun au Processus de Kimberly.

 

AT THE REGIONAL LEVEL:

  • Uniform Act relating to the collective procedures of liabilities clearance
  • Revised Uniform Act relating to the rights of commercial companies and of economic interest grouping
  • Revised Uniform Act relating to general commercial law
  • Uniform Act relating to law of cooperative companies
  • Uniform Act relating to agreement of merchandises transportation by road
  • Uniform Act relating to the organization and harmonization of corporations’ accounting.
  • Uniform Act relating to law of arbitration
  • Uniform Act relating to the organization of simplified procedures of collection and ways of execution.
  • Uniform Act relating to sureties organization
  • Uniform Act relating to law of commercial companies and economic interest grouping and the Uniform Act relating to general commercial law.
  • The CEMAC regulations on anticompetitive practices, on electronic payments instruments and fight against money laundering of capitals.
  • At the bilateral level the IPA with Canada, the Popular Republic of China. The cooperation agreements and judicial mutual help between Cameroon and France.