Cameroon has introduced a 10% export levy on locally produced clinker and marble as part of its import-substitution strategy under the 2026 finance law, a move aimed at safeguarding domestic supply and reducing reliance on imports. The measure targets producers who export these materials despite benefiting from tax and customs incentives designed to encourage local production.
According to a circular issued by Finance Minister Louis Paul Motazé on the implementation of the 2026 state budget, the levy applies to marble, non-pulverized cement known as clinker, and other mineral materials that enjoy fiscal advantages for local production. The tax is calculated at 10% of the ex-factory value and is payable when the products leave Cameroonian territory.
Authorities say the policy is intended to push producers to prioritise the domestic market, where demand for construction materials remains strong due to ongoing infrastructure projects and urban expansion. Cameroon continues to import significant quantities of clinker and finished cement products, a situation that weighs on its trade balance and exposes the economy to external price shocks.
The government believes that limiting exports through a financial disincentive will help stabilise local supply and prices, especially as public and private construction activity increases. By keeping more locally produced inputs within the country, policymakers hope to support downstream industries, reduce foreign exchange outflows and strengthen industrial self-sufficiency.
Marble illustrates the contradictions the measure seeks to address. Despite the country importing large volumes of marble products every year, some local producers export part of their output to neighbouring markets. Chaux Roca, a long-established company founded in 1946 in Figuil in the North region, is among firms that sell marble to countries such as Chad and Nigeria. The new levy is expected to make such exports less attractive unless regional prices significantly outweigh domestic returns.
Clinker production has also expanded in recent years as Cameroon invested heavily in cement manufacturing capacity. Several cement plants now operate across the country, yet imports of clinker persist, partly due to supply gaps and logistical constraints. By discouraging exports of locally produced clinker, the government aims to ensure that domestic cement producers have more consistent access to inputs, potentially lowering production costs and reducing dependence on imports.
Industry players are likely to assess how the levy affects profitability and regional competitiveness. While the policy aligns with Cameroon’s broader push for local value retention and industrialisation, exporters may argue that it could limit their ability to take advantage of regional demand within Central and West Africa.
For the government, however, the priority is clear: reinforcing local supply chains and improving the trade balance at a time when fiscal pressures remain high. The export levy on clinker and marble signals a firmer stance on ensuring that incentives granted to producers translate into tangible benefits for the domestic economy rather than feeding external markets.
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