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338The detention of gold in any other form but for jewellery automatically necessitates an authorisa- tion from the Ministry of Mines. This rule which is applicable both for imports and exports nonethe- less is not necessary for:• The import and export of gold carried out by monetary authorities or for their account.• The import and export of gold manufactured articles which are subject to custom declarations.• Imports through containers: the importer issues one licence per resident supplier at an approved intermediary who is equally submitted ordinary importation rules.• Supply contracts: It is necessary to subscribe for a licence or a declaration of importation for companies having long term contracts with perio- dic payments with foreign suppliers. In this case, the paying bank will initiates the payments as per the deadline and terms of the contract.CALL ACCOUNTS:Every stopover on any port of Cameroon by a foreign ship automatically births a call account in the books of the consignee set-up over the terri- tory of the country.This opening is not subject to the authorisation previously issued by the competent services of the Ministry of Finance. On one hand, the call account enables the registration of income and expenditure incurred by a foreign ship. On the other hand, the consignees are authorised to handle the expenses of a well defined stopover through the income streaming towards that same stopover and they can also place and order on foreign shipping should these funds be insuffi- cient. These compensations and advances can only be effected within the call account.Finally, the consignees obtain from the Direction of Economic Control and External Finance, the authorisation to transfer the net amount that the foreign ship owners are due. These authorisa- tions cannot cover operations which do not figure in the Call Account precisely:• The freight of goods to and fro the Franc zone and paid at the arrival of the ship. Irrespective of the contract for the sales of goods, the freight of goods shipped to and fro a foreign country with the exception of Franc zones which are paid either at the arrival or departure of the ship, wha- tever be the sales contract for goods:• The freight of goods from the Franc zone which are paid at the departure of the ship:• The price of the passengers’ tickets received by the consignee and delivered to passengers who board the ship during the stopover and for which the account has been created.• The provision resulting from the foreign arms.In case where the currency for regulation is subject to special treatment with regards to the financial rela- tionship between Cameroon and destined country, the credit balance of the Call count is transferable.OTHER TRANSFER POSSIBILITIESOFFERED TO FOREIGNERS IN CAMEROON:The normal and current list for transfer of capital is not exhaustive. All it requires is for the applica- tions to be supported by all justifications which so as to ensure and facilitate the reality and amount of an operation, the identity of the giver of order and the beneficiaries.This is same for the operating profits and other incomes on capital whose transfers are executed based on the availability of balance sheet and all appropriate accounting documents. Transfers worth 70% of profits tax declared the previous year or the lump sum from contributions and non –resident craftsmen who may not be able to issue a balance sheet and appropriate account docu- ments could also be approved.Normal and current bank transfers of capitals are open listLES ATOUTS ECONOMIQUES DU CAMEROUN

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