A company registered in England and Wales proposes to purchase goods in Cameroon and sell then to purchasers in Burkina Faso. The goods will be transported directly, without entering the UK.
Are there any UK export or VAT regulations that need compliance?
There are many factors when dealing with both Cameroon and Burkina Faso, in the sense that one applies the Economic and Monetary Community of Central Africa (Cameroon) and the other one applies the West African Economic Union (Burkina Faso). They are both based on CIF Cost Insurance and Freight. From January 2013 there is an INTRASTAT Notice 60 on the UK Trade Info Website. http://www.globaltenders.com/government-tenders/ Also Notice 550 Tariff Preferences. Notice 826 covers Tariff preparedness (August 2013) -ACP (MAR) for Botswana, Burundi, Cameroon etc.. Notice 252 that covers both Burkina Faso and Cameroon. GSP rules of origin Notice 830 (Burkina Faso), as well as a DT 4202 customs info paper (09) 37 (PDF 16K) HM Revenue.
The Library at the ICAEW has information email email@example.com or call 0207 920 8620/fax 0207 9208621. They will explain the Tax Treaties and whether there is a Double Taxation Treaty. http://focusafrica.gov.in/trade_agreements_africa fro your perusal.
For compliance as far as I remember for Cameroon the Economic and Monetary Community of Central Africa’s Common External Tariff Available from IZF (French only), at Cameroon and the WTO look for "Get Tariff Data" applied on CIF . There is an 18.7% Value Added Tax on CIF and duty. An Excise Tax (indirect on consumption goods) of 25% on CIF and may also apply for specific categories of goods defined by ministerial ordinance.
The Burkina Faso Tariff applies to the West African Economic and Monetary Union’s Common External Tariff available from IZF (French Only) or the Cotecna Tariff Book. http://www.cotecna.co.uk/en/tools/tariff%20 (These need the correct HS Code and Descriptions related to the Burkina Faso Datasheet (192.56 KB pdf) ). Duty applied on CIF.
Value Added Tax is 18% 1% Statistical Tax, 1% Community Solidarity Levy. (Agricultural Industrial, Agro-Industrial Livestock Breeding, and the fishing industry products may be subjected to 2.5 % to 10% additional taxes. All taxes are applied on CIF). There are also Tariff Preference – New GSP Rules of Origin GSP 2.2/2.3/2.4.