Law No. 2023/014 of 19 December 2023 relating to the Mining Code

REPUBLIC OF CAMEROON
---------------�- PEACE - WORK - .FATHERLAND
PRESIDENCE DE LA
PRESIOENC
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SER IRE
F._IRS CA RVICE
TIFIEE CO ME
TIFIED TRUE Y
LAW N0 _2_0_2_3_/_0_1_4_· __ OF __1_9_D_.J _r _20_23___
RELATING TO THE MINING CODE
The Parliament deliberated and adopted,
the President of the Republic hereby
enacts the /aw set out below:www.prc.cm

23___
RELATING TO THE MINING CODE
The Parliament deliberated and adopted,
the President of the Republic hereby
enacts the /aw set out below:www.prc.cm

PARTI
GENERAL PROVISIONS
CHAPTERI
PURPOSE AND SCOPE
SECTION 1: (1) This law lays down the Mining Code of Cameroon. lt shall govern the
reconnaissance, exploration, mining, possession, transportation, processing and
marketing of minerai substances. (2) The purpose of this law is to boost, encourage and promote
investments in the mining sector that can contribute to the economic and social
development of the country. SECTION 2: (1) The provisions of this law shall apply throughout the territory of the
Republic of Cameroon, in the continental shelf, territorial waters and the exclusive
economic areas. (2) Surface water, liquid and gaseous hydrocarbons as well as
bituminous schists shall be governed by specific instruments. CHAPTERII
DEFINITIONS
SECTION 3: For the purposes of this law and the implementing instruments thereof,
the following definitions shall apply:
Mining activity: reconnaissance, exploration, development, mmmg, processing,
enrichment, transportation, storage, loading, marketing and mining site restoration and
closure.

aissance, exploration, development, mmmg, processing,
enrichment, transportation, storage, loading, marketing and mining site restoration and
closure.

Quarry activity: reconnaissance, development, mmmg, processing, enrichment,
transportation, storage, loading, marketing and mining site restoration and closure. Authority in charge of mines: public entity particularly responsible for implementing
the mining policy and promoting, monitoring and overseeing mining activities. Refinement: production of a high purity minerai substance from a crude, processed or
enriched product. Farm-out: deed by which the holder of mining title transfers the mining of a deposit to
a third party against payment of royalty or any other method of consideration agreed
between the farmor and the farmee. Anomaly: a feature observed in the normal characteristics of a minerai which suggests
the presence of minerai traces or concentrations that could warrant mining. PRESIDENCE DE LA RËPUBLIQUE
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he presence of minerai traces or concentrations that could warrant mining. PRESIDENCE DE LA RËPUBLIQUE
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Artisanal miner: a natural adult person of Cameroonian nationality involved in
artisanal mining activity on his own behalf and who is holder of an artisanal miner's
card. Artisanal mining: an operation consisting in using traditional methods and processes
to e:xtract and concentrate top- or sub-soil minerai substances at a maximum depth of
ten (1 O) metres, and obtaining marketable products. Competent authority: a public authority empowered to issue instruments granting,
renewing and approving mining titles and other mining sector-related licences. Artisanal mining licence: a legal document that canters on its holder the exclusive
right to carry out artisanal mining within the assigned perimeter. Semi-mechanized artisanal mining licence: a legal document that confers on its
holder the exclusive right to. carry out ·semi-mechanized artisanal mining within the
assigned perimeter. Mining Registry or Mining Office: Entity responsible for preserving, publishing and
updating the map of mining sites, mining titles, permits and other authorizations for the
mining of quarries, spring water, minerai water, thermo-mineral water and geothermal
deposits.

mining titles, permits and other authorizations for the
mining of quarries, spring water, minerai water, thermo-mineral water and geothermal
deposits.

Quarry: perimeter for the mining of building material or industrial phosphates and
nitrates, as well as related facilities. Artisanal quarry: perimeter for the extraction of quarry material using manual and
traditional methods and processes not involving the use of explosives. Public interest quarry: · perimeter for the industrial extraction of quarry substances
intended for public interest works. Domestic quarry: perimeter for the artisanal extraction of quarry substances by the
landowner solely for persona! and non-commercial use. lndustrial quarry: perimeter for the extraction of quarry substances using industrial
methods and proœsses which may involve the use of explosives. Mining site map: up-to-date official topographie map on which the boundaries of ail
current mining titles, pending applications, available areas, land, forest and wildlife
reserves, as well as national parks and protected areas are recorded. Certificate of origin of minerai substances: document issued by a national consular
chamber in charge of mines, which confirms the Cameroonian origin of the minerai
substance. Cession: complete or partial transfer of a mining right by its holder to a third party.

hich confirms the Cameroonian origin of the minerai
substance. Cession: complete or partial transfer of a mining right by its holder to a third party.

Mining Code: this law. 3
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Mining Code: this law. 3
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Collector of precious and semi-precious minerai substances: a natural person of
Cameroonian nationality, holder of a collector's card which confers on him/her the right
to buy from artisans any precious and semi-precious artisanal mining minerai
substance and sell same exclusively to a duly authorized public body. Packaging: operation which consists in preserving a mining product in a container
designed in accordance with the requirements of use, presentation, protection,
handling and marketing. Consolidation: combining of ail existing mining licences or titles of the same type into
one or more licences or titles of such type. Local content: ail activities geared towards local capacity building, use of local human
and material resources, technology transfer, sub-contracting local business, services
and products and creation of measurable value added for the local economy. Mining exploration contract: specifications laid down by the State, which are binding
on any mining company applying for an exploration permit.

onomy. Mining exploration contract: specifications laid down by the State, which are binding
on any mining company applying for an exploration permit.

Mining agreement: a partnership contract between the State and an exploration
permit holder laying down conditions for developing and mining a newly discovered
minerai deposit, including site closure and restoration operations. Mining right: prerogative conferred on the holder of a mining licence or title. Spring water: water with little or no minerai content, carbonated or not at the
discharge point, suitable for human consumption without treatment or addition other
than those authorized. Minerai water: natural water obtained directly · from groundwater through natural or
drilled outlets, containing a solution of either minerai salts whose content determines
its classification, gases or both and having therapeutic properties. Thermo-mineral water: minerai water whose temperature is more than five degrees
Celcius (5°C) above the average temperature of the discharge point. Embossing: operation consisting of affixing a stamp on or engraving a gold bar. Mining project feasibility study: a report indicating the possibility of mining a deposit
with reserves proven and certified by a competent authority and demonstrating that a
project is technically feasible and economically viable.

deposit
with reserves proven and certified by a competent authority and demonstrating that a
project is technically feasible and economically viable.

Mining project pre-feasibility study: a report indicating the possibility of mining a
deposit based on minerai resource estimates. Environmental and Social Impact Assessment: a systematic review to determine
potential positive and negative effects of a project on the natural and human
environment. Minirag: ail preparatory works, extraction, transportation, treatment and analysis on a
given deposit to obtain marketable or useful products. PRESIDENCE oe LA REPueuPRESIDENC L
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Artisanal mining: mining operations consisting in extracting and concentrating minerai
substances, and obtaining marketable products through traditional methods and
processes exclusively. Semi-mechanized artisanal mining: operations carried out to extract and concentrate
minerai substances, and obtaining marketable products using some mechanical means
in the chain of operations. lndustrial mining: mining based on prior proof of the existence of a deposit that can
be commercially mined, using the fixed facilities required for co!lecting minerais
through industrial processes. lndustrial quarry mining: mining of all quarry substances using methods, processes
and instruments such as suction machines, crushers, excavators, backhoe loaders and
similar industrial equipment. Extraction: ail works intended to remove minerai substances or quarry material from
the soil and sub-soil. Deposit: any natural deposit of minerai substances workable under the current
economic conditions.

nces or quarry material from
the soil and sub-soil. Deposit: any natural deposit of minerai substances workable under the current
economic conditions.

Previously proven deposit: a deposit on which studies have been conducted up to
the stage of mechanical and geotechnical surveys using concentrated grid,
geophysical surveys and geochemical and alluvial prospecting campaigns. Minerai deposit: a concentration of minerai substances within a specific area of the
earth's crust. Geothermal deposit: deposit embedded in the soit from which thermal energy can be
tapped, particularly through the hot water and underground vapour contained therein. Trace: directly crosschecked and reliable information about mineralization in a
particular place. Extractive Industries Transparency Initiative (EITI): international standard which
aims to ensure transparency in the extraction and management of the oil, gas and
mining resources of various countries. Buffer zone: space between two (02) mines which helps to prevent any contact
between their works. Mining list: a document that specifies imported goods for which import duty and tax
exemptions are granted to the holder of a mining title in the exploration, installation or
construction and operation phases.www.prc.cm

t duty and tax
exemptions are granted to the holder of a mining title in the exploration, installation or
construction and operation phases.www.prc.cm

Minerai ore: any potentially workable minerai substance in solid, liquid or gaseous
form occurring naturally above or under the ground, excluding water and oil. Miner or mine worker: an adult natural person working under the supervision and
authority of a mining operator. Duly authorized public body: public enterprise set up by the State to develop and
promote the mining sector in Cameroon. Mining operation: artisanal and semi-mechanized artisanal mining activity relating to
the reconnaissance, exploration, mining, treatment, or transportation of minerai
substances, excluding liquid or gaseous hydrocarbons and surface water. Articles: items made of precious or semi-precious substances. Production sharing: sharing of the final production of minerai ore ready for marketing
or exportation among the parties to the agreement. Perimeter: the area limiting the land for which a mining title or a reconnaissance
permit has been granted. Reconnaissance permit: a legal instrument which confers on its holder:
the non-exclusive and non-transferable right to carry out reconnaissance
operations within the reconnaissance perimeter:
the right to enter into the reconnaissance perimeter.

n-transferable right to carry out reconnaissance
operations within the reconnaissance perimeter:
the right to enter into the reconnaissance perimeter.

Exploration permit: a legal instrument that gives the holder the exclusive right to
conduct exploration works within the perimeter of the permit. Mining permit: a legal document that confers on the holder the exclusive right to
conduct mining operations within the perimeter of the permit. Small-scale mine: any permanent small-scale mining project using semi-industrial or
industrial processes, and whose annual production does not exceed a certain tonnage
of the marketable product in the form of minerai ore concentrate or metal. Installation or construction phase: period in-between the end of the exploration
phase and the beginning of production proper. Such period is reserved for preliminary
work and setting up of the requsite production equipment . Production phase: the period during which the minerai substance is extracted. Stamping: impressing a mark or pattern on a material by perforation using a
puching machine. Neighbouring population: the people or communities of people living or residing
around mining or quarry sites. 6www.prc.cm

on using a
puching machine. Neighbouring population: the people or communities of people living or residing
around mining or quarry sites. 6www.prc.cm

First commercial production: the first marketing of a mining product as provided for
by the development project presented in the feasibility study. Kimberley Process: an international system for certifying rough diamond which brings
together governments, civil society and diamond industrialists, with the aim to avoid
negotiating the purchase of diamond introduœd on the world market by rebel
movements to finance their military activities. Exploration: any investigation process or method to locate and evaluate minerai
deposits comprising prospecting bulk sampling and laboratory tests. Reconnaissance: overall systematic and mobile survey of surfaces, notably, through
geological or geophysical methods aimed àt detecting traces or concentrations of
useful minerai substances. Mining royalty: an amount deducted during first sale and paid to the State or to
national sector institutions, in respect of the value of production from the mine. Value-based royalty: ad valorem tax levied on mining substances and the extraction
tax on quarry material.

t of the value of production from the mine. Value-based royalty: ad valorem tax levied on mining substances and the extraction
tax on quarry material.

Area-based royalty: annual amount paid by holders of mining tilles, quarry licences
and permits as well as permits to tap minerai water for the area occupied by their
activity. Mining Titles Register: register drawn up and kept by the Mining Tilles Registrar, in
which every document relating to a mining tille, permit, or licence must be recorded. . Standard mining rules: technical requirements and methods of exploring and mining
designed to better develop the potential of the deposit, as well as maximize productivity
and conditions of industrial safety, public safety and environmental protection. Rehabilitation: restoration of a former mining site to conditions of security, rural
productivity, and physical appearance close to their original state. Mining waste: topsoil or waste rock from mining operations or any solid or liquid
residue from minerai or processing. Reserve: part of measured and indicated resources that can be economically mined
under the market conditions prevailing at the lime of valuation. Probable reserve: economically usable part of indicated and, in some cases,
measured resources proven by a pre-feasibility study.

e lime of valuation. Probable reserve: economically usable part of indicated and, in some cases,
measured resources proven by a pre-feasibility study.

Proven reserve: economically usable part of indicated and, in some cases, measured
resources proven by a feasibility study. Minerai resource: natural concentration of substances in the Earth's crust, with
substantial economic significance. 7www.prc.cm

y a feasibility study. Minerai resource: natural concentration of substances in the Earth's crust, with
substantial economic significance. 7www.prc.cm

Mining company: any Cameroonian company with the required technical and financial
capacity to carry out mining operations. Sub-contractor: any natural or legal person who, on behalf of the holder of a mining
title, does work related to the main activities provided for or authorized under the said
title, in . keeping with signed contracts, standards, specifications or plans required by
the title. Quarry substances: building materials or industrial minerais extracted through
excavation or other methods, with a view to supplying materials for building, commerce
or industry. Minerai substances: amorphous or crystalline solid, liquid or gaseous natural
substances, as well as organic fossilized substances and geothermal deposits. Non-transferable minerai substances: all minerai substances managed by Regional
and Local Authorities (RLAs) as part of artisanal mining. Strategic minerai substances: minerai substances whose scarcity, value or
importance warrant special measures for their exploration, mining and/or preservation. Precious substance: precious metals, precious and semi-precious stones. Radioactive substances: uranium, thorium and their derivatives.

preservation. Precious substance: precious metals, precious and semi-precious stones. Radioactive substances: uranium, thorium and their derivatives.

Ad valorem tax: amount deducted by the State in respect of the value of production of
mining products and spring water, minerai and thermo-mineral water and geothermal
deposits from a mine. Extraction tax: amount deducted by the State in respect of the value of the production
of commercial artisanal quarry substances, semi-mechanized artisanal quarries and
industrial quarries. Mining title: any official instrument issued by the competent authority to a natural or
legal persan for purposes of carrying out mining activities on a parcel of the national
territory. Holder: any natural or legal person whose name is recorded in the Mining Title
Register and to whom a mining right has been granted and a title issued. Treatment: any mineralogical and/or metallurgical process or any concentrating and
enriching activity that leads to obtaining a marketable minerai substance or to
enhancing the quality of the minerai ores extracted. Transfer: change of ownership of a mining title by cession, merger or conveyance. Processing: any industrial process that involves changing the shape and nature of a
trèated minerai substance and deriving finished or semi-finished marketable products
therefrom.

ocess that involves changing the shape and nature of a
trèated minerai substance and deriving finished or semi-finished marketable products
therefrom.

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Cadastral units: standard quadrangular polygons of constant dimensions with a fixed
position within a suitable coordinate system. Mining plant: buildings, facilities, machinery, equipment, tools or any other property
required for mining, whether ground-mounted or not. Present value of previous studies: ail updated costs relating to the economic value
of exploration works. Market value: price of products sold on the market or calculated with reference to the
current market price at the time of the transaction without any deduction of charges. Beneficiation: any process to improve the economic value of run-off-mine ore to meet
product composition and size requirements. CHAPTER Ill
PRINCIPLES AND INSTRUMENTS GOVERNING
MINING SECTOR DEVELOPMENT
SECTION 4: (1) Minerai substances contained in the soit and sub-soil of the territory of
the Republic of Cameroon, its territorial waters and its continental shelf shall be the
property of the State that shall exercise sovereign rights thereon. (2) The State shall reserve the right to undertake mining operations
through the duly authorized public body.

shall exercise sovereign rights thereon. (2) The State shall reserve the right to undertake mining operations
through the duly authorized public body.

(3) The duly authorized public body referred to in Section 4(2) above shall
be exclusively responsible for purchasing and marketing gold and diamond nationwide. (4) The State may, exceptionally, entrust the mining of previously
identified deposits that have become national mining property, to a duly authorized
public body, without requiring a prior exploration permit. (5) The State may authorize companies under Cameroon law to carry out
· mining operations and activities, in accordance with the provisions of this law and its
implementing instruments. (6) Holders of mining titles and other licences and permits shall acquire
mining rights over minerai substances extracted in accordance with the provisions of
this law. (7) With regard to mining operations in Cameroon, the State shall opt in
particular for production sharing as a means of enhancing the economic value of its
sovereign rights over minerai resources. (8) Regional and Local Authorities shall be responsible for managing
artisanal activities under the terms and conditions laid down by regulation. PRESIDE
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uthorities shall be responsible for managing
artisanal activities under the terms and conditions laid down by regulation. PRESIDE
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(9) The perimeter of quarry rocks shall belong to the natural public
property and the State shall grant occupancy licences to operators in accordance with
land tenure laws. SECTION 5: Depending on their legal regime, natural deposits of minerai substances
shall be classified into mines and quarries. SECTION 6: (1) Any minerai substance classified among quarries may be recfassified
under mines by the Minister in charge of mines. (2) Any minerai substance classified under mines may be reclassified
under quarries by the Minister in charge of mines. (3) The Ministry in charge of mines may carry out classification of any
newly discovered minerai substance. SECTION 7: The State may exclude any land or minerai substance from exploration or
mining under the terms and conditions laid down by regulation. SECTION 8: (1) The State may declare any minerai substance as "strategic minerai
substance" under the terms and conditions laid down by regulation. (2) The regime applicable to strategic minerai substances shall be laid
down by a separate instrument.

e terms and conditions laid down by regulation. (2) The regime applicable to strategic minerai substances shall be laid
down by a separate instrument.

PART Il
LEGAL REGIME APPLICABLE TO MINING
SECTION 9: (1) Ali minerai deposits containing, in particular, iron, manganese,
titanium rocks, chromium, vanadium, copper, lead, zinc, cadmium, germanium,
iridium, selenium, tellurium, molybdenum, tin, tungsten, nickel, cobalt, metals of the
platinum group, gold, silver, magnesium-antimony, barium, boron, fluorine, sulphur,
arsenic, bismuth, strontium, mercury, titanium and zirconium minerai sands, rare
earth elements, coal and other fossil fuels, uranium and other radioactive elements,
phosphate, bauxite, sodium and potassium salts, alum, sulphates other than alkaline
earth metals, metallic minerais for industrial use, marble, limestone or other industrial
or ornamental rocks, calcedony and opal, ruby, sapphire, emerald, gamet, beryl, topaz,
as well as all other semi-precious stones and diamond shall fall under the legal regime
applicable to mining. (2) Ali minerai substance deposits not classified among quarries,
including geothermal deposits, spring water, minerai and thermo-mineral water shall
also fall under the legal regime applicable to mining.

g quarries,
including geothermal deposits, spring water, minerai and thermo-mineral water shall
also fall under the legal regime applicable to mining.

SECTION 1 O: Minerai deposits located on the continental shelf and within the
exclusive economic zone, irrespective of the substances they contain, shall, according
to their legal regime, be considered under the category of minerai deposits subject to
the mining regirne. SECTION ·11: The following 6 (six) types of mining titles are hereby im�_tituted:
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regirne. SECTION ·11: The following 6 (six) types of mining titles are hereby im�_tituted:
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artisanal mining licence;
semi-mechanized artisanal mining licence;
mining waste processing licence
exploration permit ;
small-scale mining permit;
industrial mining permit. SECTION 12: (1) Contiguous mining titles of the same type covering the same minerai
substance may be consolidated into one or several mining titles. (2) The terms and conditions for consolidating mining tilles shall be laid
down by regulation. SECTION 13: (1) To improve geological or scientific knowledge under conditions that
do not require obtaining a mining title, the State shall carry out or authorize
reconnaissance activities under conditions laid down by regulation. (2) Geological surveys with a view to issuing geological opinions or
notices required to construct facilities and develop mining sites shall be dealt with in a
separate instrument. (3) The surveys referred to in Section 13(2) above as well as exploration
activities, shall be subject to quarterly reports published in compliance with
international norms and standards. SECTION 14: Topographical survey and mining title demarcation shall be attached to
the national geodesic network under conditions laid down by regulation.

ION 14: Topographical survey and mining title demarcation shall be attached to
the national geodesic network under conditions laid down by regulation.

SECTION 15: The holder of a small-scale or industrial mining permit, a semi
mechanized artisanal mining licence for precious and semi-precious substances or an
artisanal mining licence may have, for his mining purposes and related industries,
resources. other than minerai substances. However, he shall be bound to comply with
the laws and regulations in force goveming such materials. CHAPT ERI
COMMON PROVISIONS GOVERNING
RECONNAISSANCE PERM IT S AND MINING TITLES
SECTION 16: (1) Any natural or legal person may undertake or carry out an activity
govemed by this law on State public land or State private land, national land or private
individual land. PRESIDENCE DE LA REPUBLIQUE
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is law on State public land or State private land, national land or private
individual land. PRESIDENCE DE LA REPUBLIQUE
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(2) Ali mIrnng activities, except reconnaissance, shall be subject to prior
issuance of a mining tille. (3) Reconnaissance activities shall be subject to issuance of a reconnaissance
permit. (4) The granting of a reconnaissance permit or a mining title shall be subject,
under conditions laid down by regulation, to proof of the technical and financial
capacity required for all operations relating to such permit or tille. (5) With the exception of artisanal and semi-mechanized artisanal mining
licences, only mining companies shall be granted a mining title. SECTION 17: The conditions for granting or renewing mining titles shall be laid down
by regulation. SECTION 18: The granting of exploration or permits shall be subject to payment of a
deposit, according to the size of the mining project, to ensure that the permit holder
fulfils his obligations. The amount of such deposit and the payrnent conditions shall be
laid down by regulation. SECTION 19: The national territory shall be divided into basic cadastral units forming a
grid system whose features and connection to the existing coordinate system shall be
determined by regulation.

ed into basic cadastral units forming a
grid system whose features and connection to the existing coordinate system shall be
determined by regulation.

CHAPTERII
PROVISIONS SPECIFIC TO EACH MINING TITLE
AND TO MINING OPERATIONS
1 - ARTISANAL AND SEMI-MECHANIZED ARTISANAL MINING
SECTION 20: (1) Artisanal mining shall be carried out only by natural persons of
Cameroohian nationality. lt shall be subject to the issuance of an individual artisanal
miner's card and an artisanal mining licence. (2) The terms and conditions for issuing and renewing the individual
artisanal miner's card and the artisanal mining licence shall be laid down by regulation. (3) Radioactive substances shall be excluded from the artisanal mining
licence regime. SECTION 21: The holder of an individual artisanal miner's card may, at any time, mark
out one or several artisanal mining perimeters, in accordance with the provisions of this
law and the conditions laid down by regulation. SECTION 22: The collection of precious and semi-precious minerai substances shall
be subject to prior issuanœ of an individual precious and semi- recious minerai
substance collector's card. PRE. 12
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SECTION 23: (1) The perimeter for which an artisanal mining licence is granted shall
be a quadrangle equal to one (01) hectare in surface area with sides not exceeding
100 (one hundred) metres in length. (2) An artisanal mining licence may be granted within an exploration
permit, under the terms and conditions laid down by regulation. Il - SEMI-MECHANIZED ARTISANAL MINING OF MINERAL SUBSTANCES
SECTION 24: (1) The semi-mechanized artisanal mining of minerai substances shall
be subject to the issuance of a licence. (2) The licence referred to in Section 24(1) above shall be issued only
to legal entities under Cameroonian law, under the terms and conditions laid down by
regulation. (3) Under pain of ineligibility, the majority shareholders of the legal
entity referred to in Section 24(2) above shall be nationals. (4) The surface area covered by the semi-mechanized artisanal mining
licence shall not exceed twenty-one (21) hectares and shall be a single polygonal
shaped black within a cadastral unit. (5) With the exception of quarry substances, no semi-mechanized
artisanal mining licence shall be granted within an exploration permit.

adastral unit. (5) With the exception of quarry substances, no semi-mechanized
artisanal mining licence shall be granted within an exploration permit.

SECTION 25: (1) The State shall deduct a combined fiat rate mining tax of twenty-five
(25%) of the gross production of every semi-mechanized artisanal mining site. (2) The tax referred to in Section 25(1} above shall represent the share
of the State in mining production, ad va/orem tax on precious and semi-precious
substances and corporate tax monthly instalment. (3) The State may, under the Finance Law, empower a duly authorized
public body to collect the combined fiat rate mining tax. (4) The tax referred to in Section 25(1) above shall represent 17.8%
(seventeen point eight percent) of the share of the State in mining production, 5% (five
percent) of ad valorem tax on precious and semi-precious substances, and 2.2% (two
point two percent) of corporate tax monthly instalment. (5) The conditions for distributing the share of the State referred to in
Section 25(1) above between the Treasury, the duly authorized public body, Regional
and Local Authorities, the Mining Sector Development Fund and the Mining Site and
Quarry Restoration, Rehabilitation Fund provided for by this law, as well as the
neighbouring population shall be laid down by regulation.

ng Site and
Quarry Restoration, Rehabilitation Fund provided for by this law, as well as the
neighbouring population shall be laid down by regulation.

SECTION 26: (1) The State shall have preemptive right over the purchase of minerai
substances obtained from semi-mechanized artisanal mining. 13 "
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hall have preemptive right over the purchase of minerai
substances obtained from semi-mechanized artisanal mining. 13 "
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(2) Where the State decide to waive its preemptive right, it shall notify
the semi-mechanized artisanal miner by letter with acknowledgement of receipt. The
latter shall then be free to dispose of his share to any other buyer. ln such case, he
shall be liable to payment of ail other taxes, duties and fees in force. (3) The export of the semi-mechanized artisanal miner's share shall be
subject to the issuance of prior authorization, co-signed by the minister in charge of
mines and the duly authorized public body, and payment of the relevant dulies and
taxes. SECTION 27: The State shall ensure that raw materials, representing at least 10%
(ten percent) of its share, are available for entities involved in local processing of
precious and semi-precious substances derived from artisanal and semi-mechanized
artisanal mining.

ilable for entities involved in local processing of
precious and semi-precious substances derived from artisanal and semi-mechanized
artisanal mining.

Ill - INDUSTRIAL MINING
Ill (i) - PROVISIONS COMMON TO SMALL-SCALE
AND INDUSTRIAL MINING
PARAGRAPHI
RECONNAISSANCE PERMIT
SECTION 28: (1) The reconnaissance permit shall be issued to a mining company for
the purpose of conducting systematic and mobile surface surveys using geological,
geophysical or other methods covering vast expanses, for the purpose of detecting
traces or concentrations of useful minerai substances. (2) The reconnaissance permit shall be issued or renewed by the
Minister in charge of mines under the terms and conditions laid down by regulation. SECTION 29: The surface area covered by the reconnaissance permit shall not
exceed 1 000 km2 (one thousand square kilometres) and shall be a single polygonal
shaped block within a cadastral unit. SECTION 30: The reconnaissance permit shall confer on its holder:
the non-exclusive and non-transferable right to carry out reconnaissance
operations within the reconnaissance perimeter;
the right to enter and set up appropriate facilities within the reconnaissance
perimeter, subject to compliance with the land, property, environmental and
forestry laws in force.

p appropriate facilities within the reconnaissance
perimeter, subject to compliance with the land, property, environmental and
forestry laws in force.

SECTION 31: The holder of a reconnaissance permit shall be bound to carry out
operations in line with his works schedule and submit related periodic reports, the
content and periodicity of which shall be specified by regulation. 14
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ated periodic reports, the
content and periodicity of which shall be specified by regulation. 14
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PARAGRAPH Il
EXPLORATION PERMIT
SECTION 32: (1) The exploration permit shall be issued to a mining company, for the
purpose of conducting exploration works to locale and evaluate minerai deposits and
to determine conditions for the commercial mining thereof. (2) The granting of an exploration permit shall be subject to the signing
of a mining exploration contract between the State and the mining company. (3) The State shall participate in Board sessions of the mining company
holder of the exploration permit, under the conditions laid down in the exploration
contract. (4) ln the event of failure, by the mining company, to invite the State to
the Board sessions, its exploration contract may be . terminated and the permit
withdrawn.

t of failure, by the mining company, to invite the State to
the Board sessions, its exploration contract may be . terminated and the permit
withdrawn.

(5) The mining exploration contract drawn up between the State and
the mining company shall in particular include:
rights and obligations of the mining company;
exploration perimeter;
mImmum exploration work schedule and corresponding financial
commitments, which the applicant undertakes to implement for the initial
validity period of his exploration permit and for each renewal period;
conditions for operating the exploration implementation monitoring
committee;
conditions for supporting follow-up teams in the field;
conditions for supporting the training of Cameroonians;
conditions for reimbursement of exploration expenses;
obligations relating to commercial discoveries;
contract renewal conditions;
conditions for monitoring the execution of exploration works;
contributions to the Mining Sector Development Fund;
provisions relating to State participation in mining company's Board
sessions. (6) The mining exploration contract shall be bound by the provisions of
this law. SECTION 33: (1) The exploration permit shall be issued for an initial maximum period
of 3 (three) years. lt shall be renewed no more than 3 (three) times, each renewal not
exceeding 2 (two) years.

e issued for an initial maximum period
of 3 (three) years. lt shall be renewed no more than 3 (three) times, each renewal not
exceeding 2 (two) years.

(2) The terms and conditions for issuing and renewing an exploration
permit shall be laid down by regulation. SECTION 34: (1) At the end of the period provided for in Section 33 above, the holder
of an exploration permit who has identified a deposit and has demonstrated to the
Minister in charge of mines, based on a pre-feasibility study, that he cannot mine the said
deposit within the set time limit, may apply for a change on the schedule to enable him
pursue exploration activities in the area covered by the permit for a further non-renewable
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urther non-renewable
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period of 2 (lwo) years. This shall be after he has obtained the mandatory opinion of the
Commission harboured by the duly authorized public body. (2) ln the case referred to in Section 34(1) above, the exploration
permit holder shall propose a new schedule enabling him to complete exploration
works in the perimeter concerned. (3) Upon expiry of an exploration permit whose holder does not apply
for renewal, or al the end of the last validity period of the permit not followed by an
application for a mining permit, the mining title surface area shall be deemed
unoccupied. Such surface area may be allocated to another applicant without payment
of compensation to the previous permit holder. SECTION 35: The surface area covered by the exploration permit shall not exceed 500
km2 (five hundred square kilometres) or its equivalent in number of cadastral units. The
exploration perimeter shall comprise a single block, marked out under the terms and
conditions laid down by regulation. SECTION 36: (1) The holder of an exploration permit may, if need be, request a
change of the current works schedule, in accordance with the conditions laid down by
regulation.

r of an exploration permit may, if need be, request a
change of the current works schedule, in accordance with the conditions laid down by
regulation.

(2) The new work schedule shall be approved following the same
procedure as for the granting of the original permit. (3) The holder of an exploration permit shall start exploration works in
the area covered by the permit within a maximum period of 9 (nine) months. Beyond
such deadline, the State shall issue him a formai notice through any means in writing. (4) The holder of an exploration permit who fails to heed to the formai
notice shall be liable to the penalties provided for in this law and its implementing
instruments. SECTION 37: (1) The exploration permit shall authorize its holder to:
access and occupy the surface area covered by the exploration permit;
extract, remove and dispose of rocks, earth, soil or minerai substances,
excluding precious and semi-precious substances, in quantities allowed by
the approved works schedule;
collect and use water situated on or flowing through the said surface area for
any purpose pertaining to the exploration activity, in accordance with the laws
and regulations in force;
carry out any other works deemed necessary for exploration of the surface
area.

ration activity, in accordance with the laws
and regulations in force;
carry out any other works deemed necessary for exploration of the surface
area.

(2) The holder of an exploration permit may be allowed to dispose of the
substances and precious stones found during exploration works only where the said
substances and stones have to undergo physical and chemical analyses or other
laboratory analyses, on the express authorizationr'"4ffit's��ëËÔît��iir�r-i7
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undergo physical and chemical analyses or other
laboratory analyses, on the express authorizationr'"4ffit's��ëËÔît��iir�r-i7
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(3) The holder of an exploration permit shall have the exclusive right to
carry out exploration works within the area covered by the permit, subject to respect for
third party rights as provided by the land, property, forestry and agro-pastoral laws and
regulations in force. SECTION 38: (1) The holder of an exploration permit shall submit quarterly reports to
the Minister in charge of mines, copying the duly authorized public body, a technical
report and a financial report, under the terms and conditions laid down by regulation. (2) During the validity period of an exploration permit, no report
submitted to the Minister in charge of mines shall be published or disclosed to any
individual, unless for statistical purposes. (3) Any report concerning a piece of land that has been relinquished
may be made available to the public for perusal and copying. (4) The studies and works executed by the holder of an exploration permit
that has expired without application for renewal, or has been relinquished shall fall within
the public domain and transferred to the duly authorized public body.

ired without application for renewal, or has been relinquished shall fall within
the public domain and transferred to the duly authorized public body.

(5) The duly authorized public body may disclose to any new third-party
holder of the former exploration permit any information at its disposai conceming works
executed by the previous holder without the latter laying claim to any compensation or
raising any confidentia.lity da.use w.hatsoever. (6) The State, the duly authorized public body, and the former exploration
permit holder shall not be liable to any damages arising from the use of such information. (7) Sites containing previously proven deposits abandoned by their
discoverers or withdrawn, shall be systematically transferred to the duly authorized
public body. (8) ln the event of withdrawal or renunciation of an exploration permit,
the former holder may not, by himself or through a middle person, apply for a new
grant for the same site. SECTION 39: (1) With the exception of precious and semi-precious substances, the
holder of an exploration permit shall have the right to freely use the substances
extracted during exploration for testing, on condition that exploration operations do not
assume the character of mining works.

ely use the substances
extracted during exploration for testing, on condition that exploration operations do not
assume the character of mining works.

(2) The procedures for exporting non-commercial value samples for
analysis or industrial testing shall be laid down by regulation. (3) The holder of an exploration permit who discovers a deposit and
proves such discovery shall be issued a mining permit for the said deposit, provided he
fulfils the conditions provided for by this law and its implementing instrurri�
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rovided he
fulfils the conditions provided for by this law and its implementing instrurri�
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PARAGRAPH Ill
MINING AGREEMENT
SECTION 40: (1) A mining agreement shall be signed between an exploration permit
holder and the State with a view to developing and mining or financing a new minerai
deposit. (2) The mining agreement referred to in Section 40(1) above shall be
negotiated by all the stakeholders within a framework set up by the duly authorized
public body, the organization and operation of which shall be laid down by regulation. (3) The mining agreement shall be signed, on behalf of the State, by the
Minister in charge of mines and, on behalf of other parties to the agreement, by their
legal representatives. (4) The mmmg agreement referred to in Section 40(1) above must
include the following information:
purpose, justification and scope of the projects involved;
site where the infrastructure required for mining activities will be established;
detailed description of the activities to be carried out under the mining
agreement and the technical and financial requirements for their
implementation;
conditions for auditing the exploration works and related expenses as
applicable;
conditions for reimbursement of exploration expenses and release of the duly
authorized public.

exploration works and related expenses as
applicable;
conditions for reimbursement of exploration expenses and release of the duly
authorized public.

body's share in the mining implementation phase, in
proportion to each party's shares in the mining cornpany;
legal form of the mining company;
duration of the mining agreement and the relevant renewal, non-renewal,
extension, termination, expiry, renunciation and force majeure conditions;
conditions for sharing production between the State and the mining company;
procedures for implementing transfer conditions;
rights and obligations of parties to the agreement, establishing, where
necessary, the differenœ between the rights and obligations of the body duly
authorized by the State to manage its commercial interests and the sovereign
rights of the State;
terms and conditions for granting, renewing and withdrawing licences and
permits required to carry out the activities provided for in the mining
agreement;
rules of ownership of products derived from mining among parties to the
mining agreement as well as conditions for their marketing;
conditions for defining, implementing, controlling and monitoring the social
welfare projects and programmes designed for the indigenous or
neighbouring population;
rules governing movable and immovable property required to carry out the
activities provided for in the mining agreement;
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ry out the
activities provided for in the mining agreement;
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provisions relating to the local content of the projects to be implemented
under the mining agreement, notably training, employment and protection of
Cameroonian labour, outsourcing to local smalt- and medium-sized
enterprises (SMEs), development and upgrading of local enterprises to
enable them take part in the construction or operation of the plants or
infrastructure provided for in the mining agreement, as well as in the social
projects aimed at developing the neighbouring or indigenous populations;
conditions for and amounts of contributions to the Funds provided for by this
law;
indexation clauses relative to the economic environment of minerai
substances;
provisions relating to the rights and obligations of sub-contractors;
obligations pertaining to public health, security, hygiene, safety of facilities
and environmental and cultural heritage protection;
obligations pertaining to prevention of and compensation for occupational
hazards, especially industrial accidents and occupational illness;
obligations pertaining to abandonment of facilities and restoration of mining
project sites, as well conditions for takeover of infrastructure and facilities by
the State upon cessation of mining activities, as applicable;
envisaged mining economic and financial model;
the rights and obligations of the mining title holder, as well as the general
conditions for constructing, operating and maintaining mining project facilities
and infrastructure, as well as related facilities;
terms of collection and payment of royalties;
conditions for applying the relevant legal, fiscal, customs, exchange and
general guarantee regimes, including guarantee of the stability of these
regimes that shall not exceed the indicated period for return on investments;
conditions for applying penalties in the event of breach of the mining
agreement;
disputes settlement procedures;
applicable land and property regime, in accordance with the laws and
regulations in force;
conditions for opening, keeping and closing foreign currency bank accounts
on the national territory;
conditions for employing Cameroonian and foreign workers;
requirements for subscribing to, holding and transferring shares of
companies to be established under the mining agreement;
conditions for transferring technologies and skills to nationals within the
framework of projects implemented under the mining agreement;
conditions for compensation or allocation of property, where applicable;
conditions under which the State shall provide guarantees for mining
projects;
any exclusive rights which the mining companies signatories to the agreement
may be entitled to;
conditions under which third parties could have access to infrastructure
constructed as part of the projects provided for under the mining agreement;
terms and conditions for locally processing at least 15% (fifteen percent) of
overall production of minerai substances;
conditions for monitoring and controlling the works for which a permit is
granted.

15% (fifteen percent) of
overall production of minerai substances;
conditions for monitoring and controlling the works for which a permit is
granted.

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terms and conditions under which the rights of the mining permit holder could
be substituted and subrogated. (5) Apart from the provisions contained in Section 40(4) above, other
provisions may be negotiated by mutual agreement between the parties, in accordance
with the laws and regulations in force. (6) The duration of the mining agreement shall correspond to that of
the mining title. SECTION 41: (1) The mining agreement shall be established on the basis of an
exploration permit application deemed admissible. The mining agreement shall be
signed before the granting of a small-scale or industrial mining permit and shall take
effect from the date of notification of the permit
(2) The signing of the mining agreement referred to in Section 41(1)
above shall be subject to classification and certification of the reserves of the minerai
substances to be extracted. (3) The provisions of this law shall remain binding to the mining
agreement. PARAGRAPH IV
MIN/NG PERMIT
SECTION 42: (1) A small-scale or industrial mining permit shall be granted to any
holder of an exploration permit that has provided evidence of the existence of a deposit
within his perimeter.

l mining permit shall be granted to any
holder of an exploration permit that has provided evidence of the existence of a deposit
within his perimeter.

(2) The grant of small-scale or industrial mmmg permit shall entail
cancellation of the exploration permit within the perimeter covered by the mining
permit. (3) ln the event where the exploration permit holder intends to continue
exploration within the perimeter covered by the mining permit, the State shall issue him
an exploration permit extension instrument. (4) The costs of the exploration referred to in Section 42(3) above shall
be included in overall project costs only in the event of a new economically profitable
discovery. (5) As part of the exploration referred to in Section 42(3) above, where a
minerai substance other than that for which the mining permit was granted is
discovered, the permit holder shall enjoy the preferential right to.mine it. (6) The preferential right period shall not exceed 18 (eighteen) months
with effect from the date of notification of the discovery to the State. 20
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SECTION 43: (1) The small-scale or industrial mining permit shall authorize ils holder
to:
access and occupy the land covered by the small-scale mining permit, in
accordance with the provisions of this law, in order to undertake the
operations related to the mining title concerned;
construct a treatment plant on the said land;
treat the minerais specified in the mining permit on the said land or
elsewhere, and declare other related substances;
construct any other facilities required for the treatment of mining waste;
remove and take the rocks, earth and minerais from the land before or after
treatment;
collect and use water found on the said land or flowing through it, for all
purposes required for mining and treatment operations, in accordance with
the laws ln force;
carry out any other appropriate activities necessary for the mining and
treatment operations on the said land. (2) The small-scale mining permit holder shall be entitled to exclusive occupancy
for mining purposes and any other related operations, and to dispose of only minerai
ores specified in the mining permit.

itled to exclusive occupancy
for mining purposes and any other related operations, and to dispose of only minerai
ores specified in the mining permit.

(3) An amendment to the mining agreement shall be requ!red for the mining of
any related minerais not specified in the mining permit. SECTION 44: A small-scale or industrial mining permit holder who undertakes to build
a plant for processing or adding value to all or part of the mining production shall enjoy
the benefits and facilities provided for by the laws on private investment incentives
SECTION 45: A small-scale or industrial mining permit holder shall submit progress
reports in hard and soft copies to the Minister in charge of mines, with copy to the duly
authorized public body, under the terms and conditions laid down by regulation. PARAGRAPHV
MINERAL WASTE MINING LICENCE
SECTION 46: (1) Minerai waste mining shall require a prior licence. (2) The conditions for obtaining and renewing a minerai waste mining
licence shall be laid down by regulation. PARAGRAPH VI
STATE PARTICIPATION IN SHARE CAPITAL AND PRODUCTION SHARING
SECTION 47: (1) A duly authorized public body shall ensure State participation in the
share èapital of companies involved in small-scale and industrial mining. . .

1) A duly authorized public body shall ensure State participation in the
share èapital of companies involved in small-scale and industrial mining. . .

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(2) The State participation referred to in Section 47(1) above shall be up
to 10% (ten percent) of total shares. As resource owner, the State shall be entitled to
the said shares free-of-charge and unencumbered. (3) Shares held by the State shall not be subject to dilution in the event
of share capital increase. (4) Notwithstanding the provisions of Section 47(2) above, the State
may increase its shares in the capital for profit purposes, by mutual consent of the
parties, in proportions not exceeding 10% (ten per cent) for small-scale mining and
another 25% (twenty-five percent) for industrial mining. SECTION 48: (1) Conditions for sharing production between the State and a mining
permit applicant shall be negotiated by mutual agreement between the parties to the
. mining agreement, in accordance with the terms and conditions laid down by
regulation. (2) The State's portion in production sharing shall depend on the size of
the project and the nature of the substance.

itions laid down by
regulation. (2) The State's portion in production sharing shall depend on the size of
the project and the nature of the substance.

lt shall be deducted from the finished
product ready for sale, and shall range between:
1% (one percent) and 5% (five percent) for precious and semi-precious
substances;
2% (two percent) and 15% (fifteen percent) of the production for other
minerai substances. Ill (ii) - PROVISIONS SPECIFJC TO SMALL-SCALE MINING
SECTION 49: (1) Small-scale mining permits shall be issued by the Minister in charge
of mines. (2) A small-scale mining permit shall confer on its holder the right to
extract minerai substances from the soil or sub-soil, by any standard process or
method, to obtain the useful substances therefrom. SECTION 50: (1) The small-scale mining permit shall be granted for an initial period of
5 (five) years, renewable for periods of 3 (three) years. (2) The terms and conditions for granting and renewing small-scale
mining permits shall be laid down by regulation. SECTION 51: (1) The area for which a small-scale mining permit is granted shall be
determined on the basis of the minerai deposit that a feasibility study had eàrmarked
for mining.

hich a small-scale mining permit is granted shall be
determined on the basis of the minerai deposit that a feasibility study had eàrmarked
for mining.

(2) The surface area for which the permit referred to in Section 51(1)
above is granted shall èonsist of a single polygonal block, wholly contained within the
exploration permit on the basis of which the small-scale mining permit is issued. 22www.prc.cm

f a single polygonal block, wholly contained within the
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(3) A small-scale mmmg permit holder shall be required to start
developing the site within a period not exceeding 1 (one) year, with effect from the date
of notification of the permit, failing which the permit may be withdrawn after a formai
notice served remains unheeded. (4) A small-scale mining permit holder shall be required to start mining
and developing the deposit within a period not exceeding 2 (two) years, with effect
from the date of notification of the permit, failing which the permit may be withdrawn
after the formai notice served remains unheeded, without prejudice to other penalties
provided for in this law. Ill (iii) - PROVISIONS SPECIFIC TO INDUSTRIAL MINING
SECTION 52: (1) An industrial mining permit shall confer on its holder the right to
extract minerais from the soil or sub-soil using a standard proœss or method, in order
to obtain useful substances therefrom. (2) An industrial mining permit shall be granted by decree. SECTION 53: (1) The industrial mining permit shall be granted for an initial period not
exceeding 20 (twenty) years. lt shall be renewable for one or more periods not
exceeding 10 (ten) years each.

all be granted for an initial period not
exceeding 20 (twenty) years. lt shall be renewable for one or more periods not
exceeding 10 (ten) years each.

(2) The terms and conditions for granting and renewing industrial mining
permits shall be laid down by regulation. SECTION 54: (1) The surface area for which an industrial mining permit is granted
shall be determined on the basis of the minerai deposit which a feasibility study has
earmarked for mining. lt shall consist of a single polygonal block, wholly contained
within the exploration permit on the basis of which the mining permit is issued. (2) lndustrial mining permit holders shall be required to start developing
the site within a period not exceeding 2 (two) years, with effect from the date of
notification of the permit. (4) lndustrial mining permit holders shall be required to start mIrnng and
valorising the deposit within a period not exceeding 5 (five) years with effect from the
date of notification of the permit. CHAPTER Ill
PROVISIONS SPECIFIC TO RADIOACTIVE SUBSTANCES
SECTION 55: (1) The mining of radioactive substances and their derivatives shall be
carried out in accordance with international agreements signed by Cameroon. (2) Mining titles for radioactive substances and their derivatives, as well
as related mining agreements, shall be issued by decree.

gned by Cameroon. (2) Mining titles for radioactive substances and their derivatives, as well
as related mining agreements, shall be issued by decree.

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SECTION 56: Conditions for possessing, transporting and storing radioactive
substances shall be laid down by a separate instrument. SECTION 57: Any natural or legal person that identifies deposits or traces of
radioactive substances and their derivatives must immediately inform the authorities in
charge of mines. SECTION 58: Any transaction on radioactive substances and their derivatives shall be
subject to prior approval by the State. PART Ill
LEGAL PROVISIONS RELATING TO QUARRIES
CHAPTERI
COMMON PROVISIONS RELATING TO THE MINING OF QUARRY SUBSTANCES
SECTION 59: (1) The following shall be subject to the legal provisions relating to
quarries:
deposits of building materials and amendment to land cultivation and other
similar substances such as sand, silica sand, gravel, peat, pozzolan, clay,
laterite, calcite, dolomite, talc, mica, graphite, kaolin, pyrophillite, onyx;
common clay and clayey rocks used for the manufacture of clay products; ail
rock types used as dimension stone, crushed stone, silica ore or for
manufacturing cernent or direct use in building.

anufacture of clay products; ail
rock types used as dimension stone, crushed stone, silica ore or for
manufacturing cernent or direct use in building.

(2) The following substances shall be subject to the legal provisions
relating to quarries: phosphates, nitrates, alkaline salts and other salts associated in
the same deposits, topsoil and inert residues, where the substances and residues are
used for construction purposes, for the manufacture of building materials or soil
enrichment. SECTION 60: The provisions relating to mining titles shall apply mutatis mutandis to
the mining of quarry substances, subject to those provided for in this "Part". SECTION 61: The following 4 (four) types of quarries are hereby instituted:
family-owned quarries;
artisanal quarries;
public interest quarries;
industrial quarries. SECTION 62: (1) Any exploration for deposits of quarry substances shall be subject to
the reconnaissance permit regime whose conditions for issuance and renewal shall be
laid down by regulation. 24
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egime whose conditions for issuance and renewal shall be
laid down by regulation. 24
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(2) Artisanal quarry miners shall not be required to hold reconnaissance
permits. SECTION 63: (1) The mining of quarry substances shall be subject to declaration and
issuance of a mining licence or permit, as the case may be. (2) Quarry mining licences and permits shall be issùed only to
Cameroonian nationals or companies governed by Cameroonian law. (3) The terms and conditions for issuing or renewing quarry mining
licences and permits referred to in Section 63(1) above shall be laid down by
regulation. SECTION 64: (1) A quarry licence or permit shall confer on the holder, within the
confines of the perimeter and the conditions set out therein:
the exclusive right to mine the quarry substances found therein;
the right to transport extracted quarry substances and the resulting primary
derivatives, or have them transported up to the storage, treatment or loading
site;
the right to dispose of the extracted quarry substances on the domestic
market or to export them. (2) A quarry licence or permit shall be transferable under the terms and
conditions laid down by regulation.

on the domestic
market or to export them. (2) A quarry licence or permit shall be transferable under the terms and
conditions laid down by regulation.

SECTION 65: (1) The holder of a public-interest or industrial quarry licence shall, on a
permanent basis, continue excavations under safety conditions in order not to cause
damage to persons or property, animais and the environment. (2) The holder of a public-interest or industrial quarry licence shall
submit a quarterly report to the Minister in charge of mines. SECTION 66: (1) The validity of a quarry licence or permit shall end through
renunciation or expiry of the validity period. (2) A quarry licence or permit may be withdrawn by the competent
authority under the terms and conditions laid down by regulation. CHAPTER Il
PROVISIONS SPECIFIC TO EACH TYPE OF QUARRY
. I-ARTJSANAL QUARRIES
SECTION 67: (1) Artisanal quarry mining shall be subject to a declaration to the
Minister in charge of mines under the terms and conditions laid down by regulation. 25
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ation to the
Minister in charge of mines under the terms and conditions laid down by regulation. 25
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(2) The artisanal quarry mining referred to in Section 67(1) above shall
be subject to regulations governing health, safety, labour and the environment. Il - SEMI-MECHANIZED ARTISANAL QUARRIES
SECTION 68: A semi-mechanized artisanal quarry substance licence shall enable the
holder to extract substances to a depth not exceeding 10 (ten) metres. SECTION 69: The holder of a semi-mechanized artisanal quarry mining licence shall
be subject to the obligations provided for in this Jaw, within the semi-mechanized
artisanal mining perimeter, particularly the preservation of the health of the people and
safety on the worksites included therein. Ill - PUBLIC INTEREST QUARRIES
SECTION 70: (1) Public interest quarry substances shall be and. shall remain State
property. They shall not be for commercial purposes and exempted from fixed duties,
dulies relating to land concession or land tax and quarry products extraction tax,
except communal taxes and dulies provided for by the laws and regulations in force.

to land concession or land tax and quarry products extraction tax,
except communal taxes and dulies provided for by the laws and regulations in force.

(2) The public interest quarry licence holder may, in accordance with
the regulations in force, set up, within the limits of his site, machinery for digging,
crushing, cutting and piling quarry substances, construct buildings to be used as
offices and warehouses. SECTION 71 : At the end of the construction work for which the public interest quarry
licence was granted, the said quarry shall be retroceded to the State. However, where the licence holder intends to continue the mining activity for
commercial purposes, he shall have 3 (three) months prior to the expiry of the public
interest quarry licence to request a change of such licence into a commercial mining
permit for industrial quarry substances under the terms and conditions laid down by
regulation. SECTION 72: Artisanal and industrial quarries may be declared to be of public utility
and transformed into public interest quarries, in accordance with the laws and
regulations in force. IV - INDUSTRIAL QUARRIES
SECTION 73: (1) The validity period of the industrial quarry permit shall not exceed 5
(five) years, with effect from the date of notification of the permit granting instrument.

y period of the industrial quarry permit shall not exceed 5
(five) years, with effect from the date of notification of the permit granting instrument.

lt
shall be renewable for periods not exceeding 3 (three) years each. (2) Only companies under Cameroonian law, at least 35% (thirty-five) of
whose shareholders are nationals, shall be eligible for an industrial quarry mining
permit.www.prc.cm

r Cameroonian law, at least 35% (thirty-five) of
whose shareholders are nationals, shall be eligible for an industrial quarry mining
permit.www.prc.cm

(3) Where the permit is not used within 12 (twelve) months with effect
from the date of notification, it shall be considered null and void and any future activity
shall be subject to a new application, except for cases of force majeure. SECTION 74: (1) The surface area of an industrial quarry shall be specified in the
permit granting instrument. (2) The holder of an industrial quarry permit may, in accordance with
the regulations in force, set up, within the limits of his site, machinery for digging,
crushing, cutting and piling quarry substances and construct buildings to be used as
offices and warehouses. SECTION 75: (1) The holder of an industrial quarry permit shall operate same in
accordance with the laws and regulations in force. ln addition, the holder shall be
required to submit, for approval by the Minister in charge of mines, the quarry
development plan, emergency plan, mining plan and the site rehabilitation plan. (2) Any change in the industrial quarry development or mining plan as
well as any new acquisition of equipment for such purpose shall be subject to prior
authorization by the Minister in charge of mines.

r mining plan as
well as any new acquisition of equipment for such purpose shall be subject to prior
authorization by the Minister in charge of mines.

PART IV
LEGAL PROVISIONS RELATING TO SPRING WATER, MINERAL
AND THERMO-MINERAL WATER AND GEOTHERMAL DEPOSITS
CHAPTER I
TAPPING OF SPRING WATER. MINERAL AND THERMO-MINERAL WATER
AND GEOTHERMAL DEPOSITS
SECTION 76: (1) The tapping of spring water, minerai and thermo-mineral water as well
as geothermal deposits shall be subject to prior issuance of a permit. (2) The spring water, minerai or thermo-mineral water or geothermal
deposit permit shall be issued for a period of 5 (tive) years, renewable in periods of 3
(three) years. (3) The terms and conditions for granting or renewing the permit referred
to in Section 76(1) above shall be laid down by regulation. SECTION 77: (1) The spring water, minerai or thermo-mineral water or geothermal
deposit shall be tapped in such a manner as to preserve the environment and water
quality. (2) The conditions for preventing, managing and settling cases of
pollution shall be laid down by regulation. CHAPTER Il
PACKAGING OF SPRING WATER,
MINERAL AND THERMO-MINERAL WATER
27
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pollution shall be laid down by regulation. CHAPTER Il
PACKAGING OF SPRING WATER,
MINERAL AND THERMO-MINERAL WATER
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SECTION 78: (1) The packaging of spring water, minerai or thermo-mineral water
intended for public consumption shall be subject to prior issuance of a licence. (2) The packaging licence shall be issued for a period of 5 (five) years
renewable in periods of 3 (three) years. (3) The terms and conditions for granting or renewing the packaging
licence shall be laid down by regulation. PART V
RIGHTS AND OBLIGATIONS
RELATING TO MINING ACTIVITIES
CHAPTERI
TRANSACTIONS ON MINING TITLES, PERMITS AND LICENCES
SECTION 79: (1) Save for artisanal, semi-mechanized artisanal mining or minerai
waste mining licence, any right over a mining title may give rise to any form of
transaction, in particular tarm-out, cession, collateral and pledge. lt may also be
attached in accordance with the laws in force. (2) The cession and conveyance of mining titles to any eligible person
shall be free. (3) Any direct transaction on a mining title shall be subject to the prior
approval of the State. (4) ln the event of cession of shares by a mining company, the State
shall have a preemptive right under the conditions laid down by regulation.

tate. (4) ln the event of cession of shares by a mining company, the State
shall have a preemptive right under the conditions laid down by regulation.

(5) The cession, farm-out, conveyance, pledge or mortgage instrument
must be entered into the register of the mining registry. At the time of registration, a
new permit shall be issued and the rights and obligations attached to the initial permit
shall be transferred to the new holder. (6) The terms for carrying out the forms of transactions referred to in
Section 79(1) above shall be laid down by regulation. SECTION 80: (1) The artisanal minerai substance mining licence shall be persona!,
and may not be open to cession, farm-out or conveyance. (2) The semi-mechanized artisanal precious and semi-precious
substance mining licence shall be persona!, and may not be open to cession, farm-out
or conveyance. SECTION 81: The reconnaissance permit shall not be open to cession, farm-out,
conveyance or pledge. 28www.prc.cm

n to cession, farm-out
or conveyance. SECTION 81: The reconnaissance permit shall not be open to cession, farm-out,
conveyance or pledge. 28www.prc.cm

SECTION 82: The exploration permit shall be a right open to cession, conveyance,
farm-out and pledge. SECTION 83: The small-scale mining permit shall confer on the holder a movable real
right on the substance and an immovable real right within the perimeter during the
period of the permit. Such rights shall be open to farm-out and may be pledged and
mortgaged respectively. SECTION 84: The industrial mining permit shall establish, for its holder, a real movable
right on the substance and a real immovable right within the perimeter for the period of
the permit. Such rights shall be open to farm-out and may be pledged and mortgaged
respectively. SECTION 85: The small-scale mining permit and the industrial mining permit may be
subject to capital contributions. SECTION 86: (1) With the exception of ordinary stock exchange operations, any direct
or indirect transaction on a mining title shall be liable to a capital gains tax payable to
the State, without prejudice to the levying of any tax, duties or charges provided for in
this law, its implementing instruments or any other law or regulation in force. (2) The rate of the capital gains tax shall be 10% (ten per cent).

in
this law, its implementing instruments or any other law or regulation in force. (2) The rate of the capital gains tax shall be 10% (ten per cent).

The
amount of the tax shall be calculated as follows:
exploration permit:
• capital gains tax = (gross cession amount - direct expenses relating to
the exploration carried out by the holder) x rate (10%);
mining permit:
• under common law conditions provided for in the General Tax Code. (3) Expenses and transactions on mining titles must be audited and
validated in accordance with the principle of fully effective competition, at reference
prices and market prices, where they exist. (4) The beneficiary of the transaction and the mining tille holder shall be
jointly and severally Hable to the capital gains tax. (5) The conditions for the auditing and validation of expenses, recovery
and distribution of the capital gains tax shall be laid down by regulation. 29www.prc.cm

ditions for the auditing and validation of expenses, recovery
and distribution of the capital gains tax shall be laid down by regulation. 29www.prc.cm

CHAPTER II
LAND TENURE AND STATE PROPERTY SYSTEM APPLICABLE
TO MINING AND QUARRY ACTIVITIES
1 - ACCESS TO LAND
SECTION 87: (1) Validation of the pre-feasibility study shall entitle the exploration
permit holder to initiate the procedure for the granting, for use, of land required for
mining the minerai substances discovered, in accordance with law and regulation in
force. (2) The granting of land for use referred to in Section 87(1) above shall
be preceded by expropriation in the public interest under the terrns and conditions laid
down by the regulation in force. (3) The expropriated land shall be registered in the name of the State
and leased to the exploration permit holder. SECTION 88: With regard to semi-mechanized artisanal mining, industrial quarry
mining as well as the tapping of spring water, minerai and thermo-mineral water and
geothermal deposits, the operator shall be issued, depending on the legal status of the
land concerned, either a lease, concession, or temporary occupancy licence, as the
case may be, in accordance with the regulations in force.

us of the
land concerned, either a lease, concession, or temporary occupancy licence, as the
case may be, in accordance with the regulations in force.

SECTION 89: The holder of a mining title, permit or licence shall be bound to repair
damages which mining works may cause to private property. Similarly, he shall be
bound to repair damages caused to neighbouring structures. ln such cases, he shall
only be liable to pay compensation corresponding to the value of the prejudice caused. SECTION 90: The compensation to which the landowner or the neighbouring
population may lay claim shall include the following in particular:
- denial of the right of use or possession of the naturaf land surface;
- damage caused to the natural surface of the land;
- severance of the land, or any part thereof,. from lands held by the
landowner;
- loss or restriction of enjoyment, passage or any other right;
- damage caused to the environment;
- loss or damage caused to improvements;
- interruption of farming activities on the land. SECTION 91: (1) The amount of the damages shall be determined by a written
agreement between the mining title holder and the landowner or neighbouring
population. (2) ln the event of disagreement, the parties shall resort to the State to
determine the amount to be paid. 30www.prc.cm

r or neighbouring
population. (2) ln the event of disagreement, the parties shall resort to the State to
determine the amount to be paid. 30www.prc.cm

(3) The State shall automatically determine the amount of the damages
following an expert assessment conducted at the expense of the mining title holder. Il - PROTECTED ZONES
SECTION 92: (1) Protected zones shall be areas within which prospecting, exploration
and mining of minerai or quarry substances are prohibited. (2) The zones referred to in Section 92( 1) above shall aim . to protect
buildings, agglomerations, cultural sites, burial grounds, places of endemism, tourist
sites, water points, communication routes, civil engineering works, public utility works,
archaeological sites, agricultural concerns, protected areas and all areas deemed
necessary for the preservation of the environment and general interests. (3) The terms and conditions for establishing the protected zones
referred to in Section 92(1) above shall be laid down by regulation. (4) A compensation may be paid to the mining title, licence or permit
holder who suffers a prejudice as a result of the establishment of a protected zone. (5) The exclusion of a protected zone, in whole or in part, from mining
activity shall be lifted under the same terms and conditions as those referred to in
Section 92(3) above.

ected zone, in whole or in part, from mining
activity shall be lifted under the same terms and conditions as those referred to in
Section 92(3) above.

(6) Mining title, licence and permit applications on an excluded land
registered before the publication of the exclusion decision shall be left pending. They
shall be given priority during treatment if the exclusion decision ends. SECTION 93: Prospecting, exploration or mining operations shall not be undertaken
within 500 (five hundred) metres of the boundaries of:
- minerai or quany substances mining;
- built property, villages, groups of houses, wells, religious buiJdings, cultural,
burial grounds and places considered as sacred;
- roads and utility services, in particular communication, water, energy systems
and civil engineering works;
- any protected area within the meaning of the forestry and environmental laws
and under international agreement. SECTION 94: ln the event of an archaeological discovery or other discoveries not
falling within the scope of the mining title, licence or permit, the holders concemed
shall be bound to delimit the relevant perimeter and immediately declare such
discovery to the Minister in charge of mines. 31
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nt perimeter and immediately declare such
discovery to the Minister in charge of mines. 31
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CHAPTER Ill
RELATIONS BETWEEN OPERATORS
SECTION 95: Neighbouring operators shall be bound to contribute towards providing
all facilities useful to them, under mutually defined terms and conditions at the behest
of the Minister in charge of mines. SECTION 96: (1) Various communication routes and electric lines established by an
operator may, where they do not entail any prejudice, against payment of a
compensation agreed by mutual consent of the parties, where appropriate, be made
available to neighbouring establishments at their request. They may be open to the
public. . (2) Where an operator refuses to allow another operator to use his
communication routes or electric lines under the conditions provided for in Section
96(1) above, the aggrieved operator may refer the matter to the Minister in charge of
mines or, where appropriate, to other relevant sector government services under terms
laid down by regulation. (3) The operator shall be responsible for the maintenance and upkeep of
the facilities. Such facilities may, where necessary, be declared to be in the public
interests in accordance with the laws and regulations in force.

the facilities. Such facilities may, where necessary, be declared to be in the public
interests in accordance with the laws and regulations in force.

SECTION 97: A buffer zone may be determined to prevent contact between works in a
mine with those of other mines already established or to be established, The
establishment of the buffer zone shall not entail any compensation on the part of the
operator. CHAPTER IV
HEALTH, SAFETY AND HYGIENE
SECTION 98: (1) Any natural or legal persan carrying out exploration and mining
works pursuant to this law shall be bound to do so according to standard practice and
in accordance with the laws and regulations in force, in such manner as to safeguard
the health and safety of persons, mine workers and property. (2) The health, safety and hygiene rules applicable to prospecting,
exploration and mining as well as to transportation, storage and use of minerai or
dangerous substances shall comply with the laws and regulations in force. (3) With regard to health, hygiene and safety at work, the operator
shall be bound to apply internationally accepted standards ensuring optimum hygiene,
heatth and safety conditions for workers.

y at work, the operator
shall be bound to apply internationally accepted standards ensuring optimum hygiene,
heatth and safety conditions for workers.

(4) Before undertaking exploration or mining activities, the holder of a
mine or quarry title shall draw up rules relating to safety, health, hygiene and
prevention of occupational hazards for the proposed works, which shall be submitted to
the joint approval of the Ministers in charge of mines and labour. Once such approval . is granted, the mining or quarry title holder shall co · _
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. Once such approval . is granted, the mining or quarry title holder shall co · _
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(5) ln the event of impending danger or accident at a work site or a
mine, the Minister in charge of mines, judicial police officers and other competent
authorities shall take all necessary measures to end the danger and prevent its
consequences. ln the event of emergency or refusai of mining tille holders to comply,
these measures shall be enforced as of right at the expense of the parties concerned,
as the case may be. (6) ln the event of an accident occurring at a mine or quarry or their
outbuHdings, or in the event of danger detected, the holder of the licence, mining or
quarry title shall be bound to take ail necessary measures to contain or prevent the
disaster and/or request competent bodies to repair same in accordance with the
regulations in force. (7) Any accident occurring or any danger detected at a work site,
mine, quarry or in their outbuildings must be reported to the Ministers in charge of
mines, health and occupational safety within the time limit prescribed by the regulation
in force.

ings must be reported to the Ministers in charge of
mines, health and occupational safety within the time limit prescribed by the regulation
in force.

(8) The relevant authorities referred to in Section 98(7) above shall
jointly conduct an investigation to determine the causes of the accident and draft a
report containing proposais to prevent the recurrence of further accidents. (9) ln addition to the health, safety and hygiene rules provided for in
the paragraphs and provisions above, ail holders of mining titles, quarry mining
licences and permits with the exception of artisanal mining operators and operators of
artisanal quarries for domestic purposes shall be bound to take an insurance policy to
cover any civil liability and any damage that may result from their activities, under
terms and conditions laid down by regulation. SECTION 99: Where the holder of the mining or quarry title or the beneficiary of a
licence is unable to prevent or contain the disaster using his own means, the Minister
in charge of mines, judicial police officers and other competent authorities shall, at the
expense of the operators concerned, take all necessary measures to end the danger
and prevent its recurrenœ.

other competent authorities shall, at the
expense of the operators concerned, take all necessary measures to end the danger
and prevent its recurrenœ.

CHAPTER V
PROTECTION OF THE ENVIRONMENT
SECTION 100: (1) Further to the provisions of this law, any m1mng and quarry
operation undertaken must comply with the laws and regulations in force relating to
sustainable environmental protection and management. (2) Apart from the artisanal mining licence, the exploration permit and
the licence for artisanal quarry mining for domestic purposes, the granting of mining
tilles, quarry licences and pennits shall be subject to the prior conduct of an
environmental and social impact assessment, a hazard and risk assessment and
provision of an environmental management plan as well as an emergency plan under
the terms and conditions laid down by the regulation in force. � '
33www.prc.cm

of an environmental management plan as well as an emergency plan under
the terms and conditions laid down by the regulation in force. � '
33www.prc.cm

SECTION 101: (1) Each operator shall be responsible for the restoration, rehabilitation
and closure of mining and quarry sites. (2) Holders of mining titles, licences and permits shall be bound to
progressively restore and rehabilitate the perimeter covered by their titles, as well as
any site affected by their activities, works or installations. (3) The operations referred to in Section 101(1) above shall include
removal, by the operator, of all facilities, including any mining or quarry plant found on
the land. (4) The former mining and quarry sites must be restored to stable
conditions of security, agro-sylvo-pastoral productivity and appearance close to their
original state or conducive to any new and sustainable development deemed suitable
and acceptable by the authorities in charge of mines, the environment and any other
relevant authority. (5) Without prejudice to the provisions of Sections 101(1), (2) and (3)
above, the State or mining and quarry operators may use the old sites for various
activities.

judice to the provisions of Sections 101(1), (2) and (3)
above, the State or mining and quarry operators may use the old sites for various
activities.

(6) The post-inspection establishment of the proper rehabilitation and
restoration of the mining sites by the authorities in charge of mines and the
environment or any other relevant authority shall result in the grant of a discharge
which shall release the former operator of any obligation concerning his former mining
title, his quarry licence or permit. However, the former operator shall remain
responsible for any damage discovered subsequently in connection with his previous
activities on the site. (7) The terms and conditions for implementation of the provisions of
Section 101(1) above shall be laid down by regulation.

us
activities on the site. (7) The terms and conditions for implementation of the provisions of
Section 101(1) above shall be laid down by regulation.

SECTION 102: ln order to ensure the rational use of minerai and quarry resources in
line with environmental protection, holders of mining and quarry titles shall be
responsible for:
preventing geo-hazards and geo-disasters;
preventing or minimizing the discharge of waste in the open;
protecting fauna and flora;
promoting or maintaining the general health of the population;
reducing waste;
disposing of non-recycled waste in such manner as to ensure safety of the
environment, after informing and receiving the approval of the authorities in
charge of mining and the environment;
managing waste in accordance with laws and regulations in force. SECTION 103: (1) Where a mining title, a quarry licence or quarry permit expires, is
abandoned, withdrawn or renounced, the holder shall, within the period prescribed by
P•RESIO
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ry permit expires, is
abandoned, withdrawn or renounced, the holder shall, within the period prescribed by
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the Minister in charge of mines, dismantle, in accordance with standard rules, any
mining plant found on the land covered by the title. (2) Further, the holder of the mining title, a quarry licence or permit shall
be liable to payment of the required duties and taxes and shall be bound to honour his
obligations relating to the environment and the rehabilitation of mining sites, in accordance
with the laws and regulations in force. (3) Where the mining plant is not dismantled, the Minister in charge of
mines may take measures for the mining plant to be sold by public auction or tender. The proceeds of such sale shall be paid into the Treasury. (4) If upon the expiry of a mining or quarry title, the holder is unable,
within the prescribed time limit to remove or complete the treatment of waste under the
terms and conditions laid down by regulation, and after a formai notice remained
unheeded, the holder shall be fiable to the penalties provided for by the laws and
regulations in force. (5) If upon the expiry of a mining or quarry tille, the holder is unable,
within the prescribed period, to remove other minerais extracted, such minerais shall
become State property.

ng or quarry tille, the holder is unable,
within the prescribed period, to remove other minerais extracted, such minerais shall
become State property.

(6) The prov1s1ons of this Section shall not apply to agreements
between the former holder of the mining or quarry tille and the possible owner of the
land covered by the mining or quarry title, as concerns the facilities abandoned on the
land after the prescribed period. SECTION 104: The provisions of Sections 43 and 64 of this law notwithstanding, no
material used to construct or support any shaft, tree, gallery, terrace, dam or other
extraction work shall be removed without the authorization of the authorities in charge
of mines. However, the mining agreement may include other provisions applicable to the
holder at the expiry of a mining permit. SECTION 105: Any mining survey, underground work or excavation, whatever ils·
purpose, the depth of whiçh exceeds 20 (twenty) metres must be subject to prior
declaration to the Minister in charge of mines and to the duly authorized public body.

th of whiçh exceeds 20 (twenty) metres must be subject to prior
declaration to the Minister in charge of mines and to the duly authorized public body.

SECTION 106: At the end of mining or quarry activities, buildings, outbuildings, wells,
galleries and ait structures in general built and used for the mining or quarry activities
shall be secured, in accordance with conditions set out in the Environmental and Social
Management Plan and the mining sites rehabilitation programme. 35
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rehabilitation programme. 35
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IFIED TRIJ PYwww.prc.cm

CHAPTERVI
GOVERNANCE AND TRANSPARENCY
IN THE MINING SECTOR
SECTION 107: Holders of mining titles shall be required to comply with the principles
of transparency by declaring all payments made to the State, in accordance with the
laws and regulations in force. SECTION 108: Holders of mining tilles operating in Cameroon shall be obliged to
compJy with the international commitments made by the State and appJicabJe to their
activities, to improve govemance in the mining sector, particularly those relating to the
Kimberley Process (KP) for diamond mining and the Extractive Industries
Transparency Initiative (EITI). SECTION 109: Holders of diamond and gold exploration or mining permits and all
players involved in the processing and marketing chain of these substances shall be
subject to traceability requirements and to internationally recognized rules and
principles. SECTION 110: The instruments on the granting, extension, renewal, transfer, farm-out,
withdrawal or waiver of a mining permit shall be published in the Official Gazette and in
joumals of legal notices.

sion, renewal, transfer, farm-out,
withdrawal or waiver of a mining permit shall be published in the Official Gazette and in
joumals of legal notices.

SECTION 111: (1) Every applicant or holder of a mining tille, quarry licence or permit
as well as their direct subcontractors shall be bound to provide to the State, the identity
of ail the parties having interests in the mining title, in particular:
legally identified shareholders of each company holding at least 5% (five
percent) of the share capital;
subsidiaries of each company, their relationship with the company and the
court having jurisdiction where they operate;
the identity of the senior managers and executives of each company, the
title holder or his subcontractor and anyone holding 5% (five percent) of
the subcontractor's capital. - the identity of any holder of voting rights giving entitlement to contrai of
the company or rights benefitting the company and the chain through
which such rights are exercised. (2) Any subsidiary of the holder or applicant of a mining title, quarry licence or a
shareholder thereof, shall make a prior declaration of identity stating the nature of
relationship in all submission with economic and financial stakes for mining companies
in Cameroon.

rior declaration of identity stating the nature of
relationship in all submission with economic and financial stakes for mining companies
in Cameroon.

CHAPTERVII
ACCESS TO GEOLOGICAL AND MINING INFORMATION
SECTION 112: (1) The geological and mining documentation consisting of any data
relating to the national subsoil, its potential, its minerai resources as well as geo
hazards shall be kept in physical or digital form, in geo-referenced or non geo
referenced databases. 36 PRES
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__._.,.,.,.�l!!!"'A!'J!T!f�?!Y.�f�I _ _1.]f RYICfwww.prc.cm

ital form, in geo-referenced or non geo
referenced databases. 36 PRES
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__._.,.,.,.�l!!!"'A!'J!T!f�?!Y.�f�I _ _1.]f RYICfwww.prc.cm

(2) The geological and mining documentation shall include especially:
prospecting reports;
reconnaissance reports;
administrative supervision and technical control reports;
exploration reports by holders of exploration permits;
geological and mining surveys;
. findings of analyses of minerai substance samples;
geological and mining maps;
geo-scientific data. (3) The terms and conditions for collecting, preserving and
disseminating geological and mining documentation shall be laid down by regulation. SECTION 113: (1) The following may access geological and mining documentation,
upon payment of consulting fees:
mining operators;
researchers;
any interested person. (2) The amounts and conditions of payment and collection of the fees
referred to in Section 113(1) above shall be determined by regulation. (3) Exploration reports by holders of valid exploration permits may not
be conveyed to third parties.

113(1) above shall be determined by regulation. (3) Exploration reports by holders of valid exploration permits may not
be conveyed to third parties.

(4) Subject to the provisions of Section 113(3) above, reports and
information relating to improvement of the living conditions of local communities living
around mining and quarry sites may be conveyed to institutions in charge of
multilateral surveillance, in implementing the good governance mechanisms outlined in
this law and under conditions laid down by regulation. PART VI
POSSESSION. TRANSPORTATION, PROCESSING
AND MARKETING OF MINERAL SUBSTANCES
SECTION 114: (1) No one shall possess. transport or market minerai substances,
unless he is holder of a valid individual artisanal mining operator's card, the individual
collector's card, a mining title, permit or licence, an accreditation from a purchasing or
marketing office under the conditions laid down by this law and its implementing
instruments. (2) The provisions of Section 114(1) above not withstanding, natural
persons may possess precious and semi-precious substances under the, terms and
conditions laid down by regulation. 37
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ecious and semi-precious substances under the, terms and
conditions laid down by regulation. 37
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SECTION 115: (1) Artisanal and semi-mechanized artisanal mining operators as well
as collectors of precious and semi-precious substances may sell their mining products
only to the single marketing office provided for this purpose, under conditions laid down
by regulation. (2) The duly authorized public body shall ensure that the domestic
market is supplied with precious and semi-precious substances. SECTION 116: The control and monitoring of the production, processing and
marketing of minerai substances derived from artisanal and semi-mechanized artisanal
mining shall be carried out by competent State bodies. SECTION 117: (1) · Any minerai substance extracted from Cameroon's subsoil and
destined for export must undergo expert valuation by any approved laboratory under
the conditions laid down by regulation. (2) With the exception of precious and semi-precious substances, the
export of minerai substances shall be subject to a compliance check and the issuance
of a certificate of origin. (3) Gold produced in Cameroon shall be exported in refined form and
under the terms and conditions laid down by regulation. The said gold shall be
stamped by a duly authorized public body.

exported in refined form and
under the terms and conditions laid down by regulation. The said gold shall be
stamped by a duly authorized public body.

SECTION 118: Subject to the laws and regulations governing industrial actïVities, any
natural or legal person may be authorized to carry out alloying, refining and
manufacturing operations involving precious and semi-precious substances, under the
terms and conditions laid down by regulation. SECTION 119: (1) For the quantity of minerai substances destined for export and for
processing by local industries, the compliance check shall be carried out by sampling,
in accordance with the laws and regulations in force. (2) A certificate of authenticity issued by the Minister in charge of
mines, at the request of the duly authorized public body, shall be required for all
precious stones or metals as well as semi-precious stones leaving the national
territory. (3) The terms and conditions for issuance of the certificate provided
for in Section 119(2) above shall be laid down by regulation. SECTION 120: (1) Ali jewels made from precious and semi-precious stones sold on
the domestic market or exported must be stamped. (2) The terms and conditions for the stamping referred to in Section
120(1) above shall be laid down by regulation. 38
--���::-:;-;�� --;1-:i��:-;.

d. (2) The terms and conditions for the stamping referred to in Section
120(1) above shall be laid down by regulation. 38
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--,
PRESIDENCE
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1.SERVICE
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--,
PRESIDENCE
PRES
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PART VII
LOCAL CONTENT
SECTION 121: The development of mining resources and industrial quarries includes
a "Local Content" component which shall specify the spill-offs of the seclected mining
and quarry projects on Cameroon's economic, social, cultural, industrial and
technological development. SECTION 122: (1) The Local Content referred to in Section 121 above shall include a
human resources development component and a domestic industries and business
development component. Bath components must be detailed out in the standard
mining agreement or in the specifications document.

ndustries and business
development component. Bath components must be detailed out in the standard
mining agreement or in the specifications document.

(2) The Local Content shall include, in particular:
- the types of Jobs or trades required as part of the developed projects;
- the detailed mechanisms for transfer of technology and skills to nationals in
order to increase their vocational skills in the required trades;
- a recruitment plan highlighting the proportions reserved for nationals by
professional category;
- a technical and vocational training programme for Cameroon nationals in
order to improve on their skills in the mining trade;
- the working conditions, the protection of workers and social security;
- the terms for subcontracting primarily to local small- and medium-sized
enterprises (SMEs) having the requisite capacity to provide goods and
services;
- the terms for social development of the neighbouring population and, where
necessary, the indigenous populations in the vicinity of mining and quarry
activities;
- conditions for a periodic assessment of the capacity of local enterprises
likely to contribute to the construction, operation and maintenance of the
facilities required for the earmarked mining activities and, where necessary,
a development and upgrading plan for those in need thereof.

nance of the
facilities required for the earmarked mining activities and, where necessary,
a development and upgrading plan for those in need thereof.

SECTION 123: The mining companies that had signed a mining agreement, or other
specifications documents, shall be required to pay a contribution into a special local
capacity building fund, with effect from a date and up to an amount fixed in the mining
agreement or specifications document. SECTION 124: (1) Mining companies shall give priority to the recruitment of
Cameroonians, with the required skills, in ail socio-professional categories and in all
functions required in mining operations. (2) 95% (ninety-five) percent of the positions that do not require
special skills shall be reserved for Cameroonians. SECTION 125: (1) Mining companies and their subcontractors shall be required to give
preference to companies govemed by Cameroonian law for construction contracts as
PRE
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tractors shall be required to give
preference to companies govemed by Cameroonian law for construction contracts as
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well as contracts to provide services, materials, equipment, and products relating to
mining operations, in accordance with the laws and regulations in force. (2) The Minister in charge of mines shall see to the monitoring and
implementation of the provisions of Section 125(1) above, under the terms and
conditions laid down by regulation. SECTION 126: Mining companies shall be required to submit to the State and to carry
out, depending on their priorities, technology and know-how transfer programmes
relating to their activities, with a view to encouraging, faci!itating and enabling the
graduai replacement of the expatriate staff of the companies with local staff. PART VIII
TAX, CUSTOMS AND ECONOMIC PROVISIONS
CHAPTER I
TAX PROVISIONS
1 - SPECIAL TAXES
PARAGRAPHI
SURVEY AND EXPLORATION FEES, FIXED COSTS
AND AREA ROYALTY
SECTION 127: (1) Applications for granting and renewing mining titles and other
licences and transactions shall be subject to payment of non-refundable survey and
exploration fees. (2) Applications for an exploration permit shall be subject to payment
of tees for consultation and acquisition of geo-scientific data of the area covered by the
application.

exploration permit shall be subject to payment
of tees for consultation and acquisition of geo-scientific data of the area covered by the
application.

(3) The amounts of and conditions for the distribution of the survey
and exploration fees referred to in Sections 127(1) and (2) above shall.be laid down by
regulation. SECTION 128: (1) Mining titles and other licences and transactions shall be granted
upon payment of fixed duties to the Treasury. The said fixed duties shall apply to the
following deeds:
reconnaissance permit, quarry substance mining licences and permits;
artisanal and semi-mechanized artisanal mining licences, reconnaissance
permit, exploration permits and small-scale and industrial mining permits;
the mining operator or collector's card;
licence for marketing, alloying and refining of minerai substances derived
from artisanal mining, semi-mechanized artisanal mining, and industrial
mining;
40
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UTORY �FFMRS C RVICE
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mining, semi-mechanized artisanal mining, and industrial
mining;
40
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UTORY �FFMRS C RVICE
TJ�IEE C RME
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licence to open workshops for the manufacturing of precious stone
structures;
certificates to export minerai substances derived from artisanal mining, semi
mechanized artisanal mining, and industrial mining;
spring water, minerai and thermo-mineral water operating permits;
licence for the packaging of spring water, minerai and thermo-mineral water;
(2) The amounts of the fixed duties referred to in Section 128(1) above
shall be as follows:
(1)QUARRIES
(a) Artisanal guarry mining licence
Grant:
Renewal:
CFAF 50 000;
CFAF 100 000.
(b) Commercial guarry products marketing licence
Grant:
Renewal.:
(c) Quarry permit
Grant:
Renewal:
- Transfer:
(2) ARTISANAL MINING
CFAF 200 000;
CFAF 350 000.
CFAF 2 000 000;
CFAF 2 500 000;
CFAF 3 000 000.
(a) Artisanal mining operator's card
Grant:
Renewal:
CFAF 10 000;
CFAF 20 000.
(b) lndividual precious and semi-precious minerai substance collector's
�
- Grant:
- Renewal:
CFAF 25 000;
CFAF 50 000.
(c) Artisanal mining licence
Grant:
Renewal:
CFAF 30 000;
CFAF 50 000.
41
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s
�
- Grant:
- Renewal:
CFAF 25 000;
CFAF 50 000.
(c) Artisanal mining licence
Grant:
Renewal:
CFAF 30 000;
CFAF 50 000.
41
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(d) Semi-mechanized artisanal mining licence
Grant:
Renewal:
CFAF 1 500 000;
CFAF 3 000 000.
(e) Licence to open a marketing office for mining substances derived
from artisanal mining
Grant:
Renewal:
CFAF 750 000;
CFAF 1 500 000.
(f) Licence to open a manufacturing workshop for articles made from
precious and semi-precious substances
Grant:
Renewal:
CFAF 300 000;
CFAF 600 000.
(g) Alloying plant licence
Grant:
Renewal:
CFAF 750 000;
CFAF 1500 000.
(h) Refininq plant licence
Grant:
Renewal:
(3) PERMITS
CFAF 2 500 000;
CFAF 5 000 000.
• Reconnaissance permit
Grant:
Renewal:
CFAF 1 000 000;
CFAF 2 000 000.
• Exploration permit
Grant:·
Renewal:
Transfer:
CFAF 5 000/Km2;
CFAF 10 000/Km2;
CFAF 15 000 000.
• Small-scale mining permit
•
Granting:
Renewal:
Transfer:
CFAF 5 000 000;
CFAF 10 000 000;
CFAF 25 000 000.
lndustrial mining permit
PRESIDENCE DE
PRESIDE
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42 RME
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ranting:
Renewal:
Transfer:
CFAF 5 000 000;
CFAF 10 000 000;
CFAF 25 000 000.
lndustrial mining permit
PRESIDENCE DE
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42 RME
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Grant:
Renewal:
Transfer:
CFAF 10 000 000;
CFAF 30 000 000;
CFAF 50 000 000. • Minerai waste mining licence
Grant:
Renewal:
CFAF 2 000 000;
CFAF 4 000 000;
(4) EXPORT LICENCE; CFAF 300 000
(5) TRANSIT LICENCE: CFAF 50 000
(6) GEOTHERMAL DEPOSITS, SPRING WATER, MINERAL AND THERMO
MINERAL WATER
(a) Reconnaissance
- Institution:
- Renewal:
(b) Exploration
institution:
Renewal:
Transfer:
(c)Tapping
Institution:
Renewal:
Transfer:
(d) Packaging
Institution:
Renewal:
Transfer:
CFAF 300 000;
CFAF 500 000. CFAF 1000 000;
CFAF 1 500 000;
CFAF 2 000 000. CFAF 3 000 000;. CFAF 4 000 000;
CFAF 7 500 000. CFAF 1000 000;
CFAF 1 500 000;
CFAF 3 000 000. (3) Public interest quarries shall be exempt from payment of · the
aforementioned fixed duties. SECTION 129: (1) Holders of exploration permits, mining permits or titles, artisanal
commercial quarry licences and permits, semi-mechanized artisanal and industrial
quarry lic�nces and permits, licences for tapping spring water, minerai and thermo
mineral water and geothermal deposits shall be liable to payment, at the beginning of
each financial year, as applicable, of an area royalty or State land concession rights.

ermal deposits shall be liable to payment, at the beginning of
each financial year, as applicable, of an area royalty or State land concession rights.

(2) The area royalty or State land concession rights referred to in
Section 129(1) above shall be assessed on the basis of the surface area covered by
the mining or quarry title, the permit or licence on the date of a ment. 43 PRESIDENCE
PRES OF THE REPU
CRETARIAT GENE
VICf DU flCt1lWf.GIGL-Mif-fT 01.EMEN'îAlf\E
1 c:r.1�TIITnAY U�AJRS ClRIJ DEX SERVICEwww.prc.cm

f a ment. 43 PRESIDENCE
PRES OF THE REPU
CRETARIAT GENE
VICf DU flCt1lWf.GIGL-Mif-fT 01.EMEN'îAlf\E
1 c:r.1�TIITnAY U�AJRS ClRIJ DEX SERVICEwww.prc.cm

SECTION 130: (1) The amounts of the area royalty referred to in Section 129 above
shall be as follows:
(a) Artisanal mining licence: CFAF 10 /m2/year
(b) Semi-mechanized artisanal mining licence: CFAF 50 /m2/year
(c) Exploration Permit:
- 1st year: CFAF 5 000 /km2/year;
- 2nd year: CFAF 6.000 /km2/year ;
- 3rd year: CFAF 7 000 /km2/year;
- 4th year: CFAF 14 000 /km2/year;
- 5th year: CFAF 15 000 /km2/year;
- 6th year: CFAF 30 000 /km2/year;
- 7th year: CFAF 31 000 /km2/year;
- 8th year: CFAF 62 000 /km2/year;
- 9th year: CFAF 63 000 /km2/year. above gth year: CFAF 200 000 /km2/year. (2) The amounts of the area royalty conceming geothermal deposits,
spring waters, minerai and thermo-mineral waters shall be as follows:
Mining title for geothermal deposits, spring water, minerai and thermo
mineral water: CFAF 50 /m2/year. (3) The amounts of the State land concession rights referred to in
Section 129 above shall be determined by basic cadastral units as follows:
be:
Quarry mining licences and permits: CFAF 25 /m2/year;
Small-scale mining permit: CFAF 75 000 /km2/year;
lndustrial mining permit: CFAF 100 000 /km2/year.

rry mining licences and permits: CFAF 25 /m2/year;
Small-scale mining permit: CFAF 75 000 /km2/year;
lndustrial mining permit: CFAF 100 000 /km2/year.

(4) The minimum charge for the annual mining concession permit shall
CFAF 2 000 000 (two million) for small-scale mining;
CFAF 4 000 000 (four million) for industrial mining. PARAGRAPH Il
VALUE-BASED ROYALTY
SECTION 131: (1) Value-based royalty shall include the ad valorem tax on mining
substances and the extraction tax on quarry materials. 44
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ax on mining
substances and the extraction tax on quarry materials. 44
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(2) lt shall be paid monthly by mining licence or permit holders or during
the shipment of consignments by mining title holders upon tilling out tax returns at the
taxation authority. Such retums shall be compared with the royalty payrnent statements
prepared by the Ministry in charge of mines. (3) Substances subject to the ad valorem tax shall be extracted
products at their rnerchantable state, which have been treated or not, entailing no
considerable modification in their chemical composition. (5) The ad valorem tax shall be calculated on the basis of the taxable value of
ready-to-ship products extracted from the mine, using information, contracts and
supporting documents that each royalty payer must submit to the competent authorities
to enable them determine such tax. (5) The base price of the taxable value of products extracted from the
mine shall be based on the international market price of the substance.

ch tax. (5) The base price of the taxable value of products extracted from the
mine shall be based on the international market price of the substance.

SECTION 132: The amounts of the ad valorem tax on mining products and on spring
water, minerai and thermo-mineral water as well as geothermal deposits, and of the
extraction tax on commercial artisanal, semi-mechanized artisanal and industrial
quarry substances, as well as the council tax, shall be as follows:
(a) For mining products :
- precious stones: ( diamond, emerald,rubis,sapphire): 8%;
- dimension or ornamental stones: 2%
- precious metals: ( gold, platinum, etc.): 5%
- base metals and other minerai substances: 3%;
- radioactive substances and their derivatives: 10% .. (b)Forwater
geothermal deposits, spring water, minerai and thermo-mineral water: CFAF
800/m3
(c) For quarries
unconsolidated materials (clay, stones, laterite, pozzolan, sand, etc.): CFAF
200/m3
- hard materials: stones: CFAF 200/t
SECTION 133: (1) The amounts, rates and tariffs of fixed duties, area-based royalties,
the ad valorem tax and the extraction tax laid down in this Code shall be incorporated
into the Finance Law and attached as annex to the General Tax Code as laid down in
Sections 128,129,130, 131,and 132.

this Code shall be incorporated
into the Finance Law and attached as annex to the General Tax Code as laid down in
Sections 128,129,130, 131,and 132.

(2) The proceeds from area-based royalties and State land concession
tees, the ad valorem tax and the extraction tax shall be shared between the Treasury, the
authority in charge of mines, the duly authorized public body, councils, the authority in
charge of State property, the taxation authority, the Funds provided for in this Code, and
the neighbouring community, as the case may be. PR
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authority, the Funds provided for in this Code, and
the neighbouring community, as the case may be. PR
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(3) The conditions for such sharing shall be laid down by regulation. SECTION 134: Without prejudice to the taxes, duties and tees defined in Sections 128,
129, 130, 131, and 132 above, the State and the duly authorized public body shall, on
an annual basis, collect any income arising from the application of the provisions of
Sections 47 and 48 of this law. SECTION 135: (1) The population living around a small-scale or industrial mine shall
be entitled to a compensation whose amount shall be deducted from the ad valorem
tax. (2) The population living around a semi-mechanized artisanal quarry or
an industrial quarry shall be entitled to compensation on the quarry product extraction
tax. (3) The terms and conditions for payment of the compensation referred
to in Section 135(1) and (2) above shall be laid down by regulation. 11-TAX AND CUSTOMS REGIME
SECTION 136: Subject to the implementation of the relevant provisions of ordinary
law, tax and customs benefits shall be granted to any exploration or mining enterprise
or company carrying out its operations in conformity with this law.

tax and customs benefits shall be granted to any exploration or mining enterprise
or company carrying out its operations in conformity with this law.

SECTION 137: (1) The tax and customs _benefits shall be granted to mining title
holders depending on the phases of the mining project. (2) The phases referred to in Section 137(1} above shall conœm:
the exploration phase which covers the research period;
the operation phase which covers the installation or construction period and
the production period. Il (i) INCENTIVES DURING EXPLORATION PHASE
PARAGRAPH I
TAX INCENTIVES
SECTION 138: (1) Exploration permit holders shall benefit from:
business licensing tax exemption;
free registration of incorporation, company duration extension or capital
increase and unbuilt landed property ownership transfer deeds;
exemption from VAT on local purchases and on importation of materials and
equipment directly related to mining operations featuring on a list jointly
established by the Minister in charge of mines and the Minister in charge of
finance. 46
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AIRE
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he Minister in charge of mines and the Minister in charge of
finance. 46
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(2) Effective exemption from VAT shall be subject to the presentation of
an exemption œrtificate issued by the taxation authority upon written request by the
holder. PARAGRAPHIl
CUSTOMS INCENTIVES
SECTION 139: (1) Exploration permit holders shall be granted temporary entry status
for their equipment used for exploration, as well as for professional equipment,
machines, appliances, mining site vehicles and spare parts. (2) · Mining site vehicles shall include ail types of vehicles with the
exception of private vehicles. However, on the proposai of the Minister in · charge of mines, the customs. authority shall assess the eligibility of mining company private vehicles for the system
referred to in Section 139(1) above, under terms and conditions laid down by
regulation. (3) ln the event of "as is" sale or transfer of such materials or
equipment, customs duties and taxes shall be collected in accordance with the
regulations in force. (4) The materials and spare parts required for the operation of the
plant and professional equipment shall be imported duty-free. (5) Special lubricants required for the operation of exploration plant
and equipment shall be importéd duty-free.

uipment shall be imported duty-free. (5) Special lubricants required for the operation of exploration plant
and equipment shall be importéd duty-free.

Il (ii) INCENTIVES DURING EXPLOITATION PHASE
PARAGRAPHI
TAX INCENTIVES
SECTION 140: (1) Subject to the special benefits granted by this law, ordinary law
provisions shall be applicable to mining permit holders. (2) Mining companies and enterprises holding mining permits shall be
entitled to the following benefits:
(a) payment of registration tees on incorporation, company duration extension and
capital increase deeds spread out over a period of 1 (one) year. Such tees may
be split and paid as follows:
- the first third upon submission of the incorporation deed;
- the second third and final third semi-annually. (b) application of an accelerated depreciation at the rate of 1.25% (one point--tw"'.!.:o�-,. percent) of the normal rate for specific fixed assets whose lis e joi
47 DELAREPua �,
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CRETARIAT GENE Al. -==;l=S&l!MeE-DU.WIER LEGISLATIF ET GLEMENTAIRE• rl'\uu •••ur aad\ 1'19.1.•u•nft., arr1.1ftf'I,.. ,.. u.1ftrw r-rftutl'\�www.prc.cm

drawn up by the Minister in charge of mines and the Minister in charge of
finance;
(c) extension of the loss carry forward period from 4 (four) to 5 (five) years. (3) Products intended for export shall be liable to a zero VAT rate,
where such products are liable to this tax. However, products meant for consumption
on the domestic market shall be liable to duties and taxes levied on similar imported
products. (4) Mining company deeds shall be exempt from payment of
registration fees and stamp duty up to the date of the first commercial production, with
the exception of deeds on the leasing and renting of accommodation premises. PARAGRAPtlll
CUSTOMS INCENTIVES
SECTION 141: (1) Holders of mining permits shall, during thé mine installation or
construction phase as specified in the mining agreement, be exempt from taxes and
customs dulies on equipment, inputs and capital goods needed for production, as well
as on the first consignment of spare parts accompanying start-off equipment, with the
exception of private vehicles, office supplies and equipment.

ll
as on the first consignment of spare parts accompanying start-off equipment, with the
exception of private vehicles, office supplies and equipment.

They shall also benefit
from:
exemption from taxes and customs duties on replacement of equipment in
the event of a technical incident on equipment to be used for expanding the
mining operation;
exemption from taxes and customs duties on imported inputs up to the date
of the first commercial production established by a joint order of the Minister
in charge of mines and the Minister in charge of finance;
exemption from taxes and customs duties on the importation of materials and
equipment needed for the construction of buildings, up to the date of the first
commercial production established by a joint order of the Minister in charge
of mines and the Minister in charge of finance;
exemption from taxes and customs duties on special. lubricants. (2) However, up to the date of the first commercial product established
by a joint order of the Minister in charge of mines and the Minister in charge of finance,
the permit holder shall be exempt from VAT on imported materials and equipment
under the conditions provided for in Section 141 (1) above. (3) Ali the customs exemptions provided for in this law shall not include
taxes on services provided.

onditions provided for in Section 141 (1) above. (3) Ali the customs exemptions provided for in this law shall not include
taxes on services provided.

SECTION 142: (1) The benefits referred to above shall also be granted to the sub
contractors of exploration permit holders. 48
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also be granted to the sub
contractors of exploration permit holders. 48
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(2) Sub-contractors of exploration m1rnng companies shall be
approved by instrument of the Minister in charge of mines prior to commencement of
their activities. (3) Under the same quality, price, delivery deadline and payment
conditions, holders of agreements attached to a mining title as well as enterprises
working for them must give priority to Cameroonian enterprises, especially with respect
to construction, supply or service provision contracts.

prises
working for them must give priority to Cameroonian enterprises, especially with respect
to construction, supply or service provision contracts.

Ill - MINING LIST
SECTION 143: The tax and customs benefits provided for in this law shall apply to the
following equipment, consumables and materials:
• First category: equipment, materials, heavy-duty tools, machines and site
vehicles featuring on the fixed assets règister of the company concerned:
• Second category : consumables intended for extraction and concentration
of raw mining substances, including heavy fuels exclusive of ordinary fuels,
common lubricants and other petroleum products
• Third category: consumables intended for on-the-spot processing of mining
substances into semi-finished or finished products, including heavy fuels and
special lubricants, except for ordinary fuels, common lubricants and other
petroleum products. SECTION 144: (1) Before starting their operations, holders of mining titles must
establish a mîning lîst for each of the activity phases specified in Section 145 below
and have it approved by the Minister in charge of finance. (2) The content of the mining list shall be strictly limited to the
categories defined in Section 143 above.

ved by the Minister in charge of finance. (2) The content of the mining list shall be strictly limited to the
categories defined in Section 143 above.

The list shall comprise ail the equipment,
materials, machines, raw materials and consumables for which the holder of the mining
title is requesting exemption of levies and taxes on imports during lhe exploration and
the construction phases, or requesting reduced customs duties rates during the
operation phase. SECTION 145: The content of the mining list shall be specific to each activity phase:
the mining list for the exploration phase may only comprise equipment,
materials, machines, raw materials and consumables required for the
activities of this phase;
the mining list for the installation or construction phase may comprise only
equipment, materials and consumables required for the activities of this
phase;
the mining list for the operation phase may comprise only equipment,
materials, machines, raw materials and consumables required for.:1 the
activities of this phase. PRESIDENCE DE L·A REPUBLIQUE
PRESIDENC
49 SE AT.lMl:.«lffl"www.prc.cm

nes, raw materials and consumables required for.:1 the
activities of this phase. PRESIDENCE DE L·A REPUBLIQUE
PRESIDENC
49 SE AT.lMl:.«lffl"www.prc.cm

SECTION 146: (1) The mining list may be revised periodically according to needs
related to progress of the works in the phase concerned. (2) Where the equipment, materials, machines, raw materials and
consumables to be imported do not feature in the previously established and approved
mining list a modification of the existing list shall be submitted to the Minister in charge
of mines who, after endorsement, shall forward it to the Minister of finance for
approval. The modification shall comply with the conditions for establishing mining lists,
especially with respect to category and content. (3) The sub-contractor's lists of equipment, consumables and
materials shall be part and parœl of those of the mining title holding companies to
which they are attached. They must appear under a special column established for
each sub-contractor. SECTION 147: A mining list may not comprise equipment, materials, machines, raw
materials and consumables the equivalents of which can be manufactured and are
available in Cameroon under commercial conditions that are at least equal to those of
the goods to be imported.

s of which can be manufactured and are
available in Cameroon under commercial conditions that are at least equal to those of
the goods to be imported.

IV - ACCOUNTING SYSTEM OF MINING COMPANIES
SECTION 148: (1) The accounting system of mining companies shall comply with the
OHADA accounting system. (2) For each calendar year, the companies referred to in Sections 138
and 140 of this law shall keep a separate account for mining operations to enable the
establishment of an income statement and a balance sheet showing the results of
these operations as well as the allocated or directly related assets and liabilities. (3) The total amount invested in exploration by the company as at the
day of its start of mining shall be equivalent to the overall cost recorded in the minutes
of the commission set up under the mining exploration agreement. This amount shall
be adopted on that date and stated in the mining agreement. lt shall be tied up in a
suspense account and amortized from the first profitable years under the conditions
laid down in the mining agreement. The depreciation shall be deducted from taxable
profit and the surplus carried forward from one financial year to another without time
limitation.

nt. The depreciation shall be deducted from taxable
profit and the surplus carried forward from one financial year to another without time
limitation.

(4)The list of fixed assets eligible for accelerated depreciation,
together with the corresponding rates, shall be established by a joint order of the
Minister in charge of mines and the Minister in charge of finance. The company's
specific fixed assets eligible for this depreciàtion scheme shall be included in the
mining agreement and its amendments. (5) The income statement shall specifically present in its credit
column the value of products sold. Such value shall be determined based on the prices
obtained by the company, which must comply with current international market prices
at thé timè they were established for the said products, and calculated in accordance
with the mining agreement stipulations applicable to th
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hed for the said products, and calculated in accordance
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(6) Holders of an operation title may benefit from reimbursement of
VAT on the items required for their activity under conditions laid down in the General
TaxCode. (7) lnterests paid to partners for the amounts of money they provide to
or place at the disposai of companies, in addition to their capital shares, irrespective of
the form of the company, shall be equal to those of the Central Bank, plus 2 (two)
percentage points. However, this deduction may only be possible for partners who directly
or indirectly own at least 25% (twenty-five percent) of the company's shares or voting
rights where:
- the amounts of money provided by all the said partners do not exceed one
and-a-half times the amount of equity capital. Otherwise, interests on the
surplus shaU not be deductible. - interests received by the said partners do not exceed 25% (twenty-five
percent) of the results before company tax and before deduction of the said
interests and depreciations taken into account in determining these results. Otherwise, interests on the surplus shall not be deductible.

of the said
interests and depreciations taken into account in determining these results. Otherwise, interests on the surplus shall not be deductible.

V- STABILITY OF THE TAX AND CUSTOMS REGIME
SECTION 149: (1) The stability of the tax and customs regime shall be guaranteed for
legal persons holding industrial mining and quarry operation licences and permits for a
limited period stipulated in Section 149(3) below. Holders of exploration permits may
be entitled to the same guarantee, on condition that they provide evidence of
convincing findings during their work. (2) During this period, the amounts, rates and base of taxation specific
to the sector, especially fixed fees, State land concession fees or area-based royalty,
ad valorem tax and the extraction tax, as well as tax and customs benefits on imports
by mining companies shall remain as they were on the date the permit or licence was
granted, and no new levy or tax whatsoever shall be applicable to the permit or licence
holder or beneficiary during this period.

ermit or licence was
granted, and no new levy or tax whatsoever shall be applicable to the permit or licence
holder or beneficiary during this period.

(3) The stability period, depending on the nature of the title, shall be
determined as follows:
exploration permit: for the duration of the permit, including renewal periods;
quarry licence and permit: initial duration of the licence or permit;
small-scale and industrial mining permits: mining period that enables the
investor to reach a 15% (fifteen percent) internai rate of return, as indi,cated
in the feasibility study and entered in the mining agreement. ln any case, this
period shall not exceed 15 (fifteen) years.www.prc.cm

n, as indi,cated
in the feasibility study and entered in the mining agreement. ln any case, this
period shall not exceed 15 (fifteen) years.www.prc.cm

SECTION 150: Holders of mining titles shall not, at any given moment and for the
same title, combine the tax benefits granted at the various activity phases. CHAPTER II
FOREIGN EXCHANGE REGULATIONS AND GENERAL GUARANTEES
1- FOREIGN EXCHANGE REGULATIONS
SECTION 151: (1) The freedom to transfer capital and incarne shall be guaranteed for
foreign natural and legal persons involved in mining investments financed with hard
currency. (2) Foreign nationals who have carried out mining investments or are
working in a Cameroonian mining company shall have the right, subject to foreign
exchange regulations, to transfer in the currency assigned at the time the investment
was carried out, dividends, ail types of proceeds, invested capital, proceeds from the
liquidation or realization of their assets, wages, as well as social security contributions
and pension funds. Il - GENERAL GUARANTEES
SECTION 152: Natural or legal persons regularly established in Cameroon who are
involved in or wish to carry out mining exploration and mining activities shall enjoy the
general guarantees and benefits provided for by this law.

re
involved in or wish to carry out mining exploration and mining activities shall enjoy the
general guarantees and benefits provided for by this law.

SECTION 153: As part of their professional activities, foreign employers and workers
shall, without discrimination, be subject to the laws and regulations in force. SECTION 154: Subject to the laws and regulations in force and international
agreements, natural or legal persans duly established shall enjoy:
the right to freely dispose of their property and to organize their company at
their discretion;
the freedom to recruit and dismiss workers;
the freedom to choose suppliers and service providers;
free access to raw material and inputs;
free movement of their semi-finished and finished products within the national
territory. PART IX
SUPERVISION, CONTROL
AND INSPECTION OF MINING ACTIVITIES
SECTION 155: Authorized and/or sworn officiais of the Ministry in charge of mines and
other relevant ministries or from any duly authorized body shall supervise and; control
mining activities within the limit of their prerogatives as laid down by regulation. 52
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SECTION 156: Conditions for authorizing and appointing officiais and for the
administrative supervision and control of mining, quarry and spring water, minerai and
thermo-mineral tapping water activities, as well as the mining of geothermal deposits
shall be laid down by regulation. SECTION 157: (1) Before assuming office, the officiais referred to in Section 155
above shall take the oath before the competent court of their first duty station. (2) The wording of the oath referred to in Section 157(1) above shall be
as follows: "/ (full name), swear to perform my duties as mining, quarrying and
mining company supeNision and contrai officer in accordance with the /aws and
regulations of the Republic of Cameroon, to maintain at ail times the
confidentiality of information to which i have become privy when or while
exercising my duties."
(3) Oath-taking shall be followed by the making of a professional card
containing information on the fulfilment of the oath-taking formality. The professional
card must be presented to the alleged perpetrator of the violation or offence to be
established.

ilment of the oath-taking formality. The professional
card must be presented to the alleged perpetrator of the violation or offence to be
established.

SECTION 158: The confidentiality requirements provided for in Section 113 above
shall not apply to public officiais responsible for the supervision, contrai and inspection
of mining activities. The officiais shall be required to keep confidential any information,
documents or data made available to them in the course of their work. PART X
VIOLATIONS. OFFENCES AND ADMINISTRATIVE PENALTIES
CHAPTERI
ESTABLISHMENT OF VIOLATIONS AND OFFENCES
SECTION 159: (1) Violations of and offenœs against the provisions of this law and its
implementing instruments shall be established by any authorized State official. (2) Without prejudice to the prerogatives of general jurisdiction criminal
investigation officers, authorized officiais and special jurisdiction criminal investigation
officers, as provided for by this law, shall establish violations and offences in the
mining sector by means of records or reports. (3) The records or reports referred to in Section 159(2) above shall be
forwarded to the Minister in charge of mines within the 8 (eight) days following their
establishment.

rts referred to in Section 159(2) above shall be
forwarded to the Minister in charge of mines within the 8 (eight) days following their
establishment.

(4) Upon receipt of the said records or reports, the Minister in charge
of mines shall impose the corresponding administrative penalty. SECTION 160: (1) ln the event of violation of an obligation provided for by this law, the
mining title, licence or permit, or the specifications, the. Minister in charge of mines
shaH inflict an administrative penalty on the offender. --���=ë:'taii'.������tPRES,
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(2) ln the event of a criminal offence, the Minister in charge of mines
shall immediately forward the report to the relevant State Counsel. (3) ln the event of a major ora minor offence, the Minister in charge of
mines shall inform the offender of the corresponding fine. SECTION 161: (1) The persan who committed the alleged offence contained in the
report may either pay the fine or request for settlement with the Minister in charge of
mines. (2) Where the Minister in charge of mines accepts a settlement
proposai, the offender shall be notitied within 15 (tifteen) days following the submission
of the report by any means in writing. (3) The settlement procedure shall be prior to any legal proceedings,
under pain of nullity. (4)The amount of the settlement may not be lower than the
corresponding minimum criminal fine. (5) Where the alleged offender does not admit the offence or
where, at the expiry of the deadline, he does not pay the fine imposed, the file shall
be forwarded to the competent State Counsel.

mit the offence or
where, at the expiry of the deadline, he does not pay the fine imposed, the file shall
be forwarded to the competent State Counsel.

SECTION 162: (1) ln the absence of settlement or in case of non-compliance with
the settlement agreement, legal proceedings shall be initiated within seventy-two
(72) hours, on the initiative of the authority in charge of mines which is party to the
proceedings. (2) Pursuant to the provisions of the Criminal Procedure Code, the
Ministry in charge of mines may:
summon the offender before the competent court;
file submissions or pleas and make any oral observations it considers useful
to safeguard its interests;
use the available legal remedies. SECTION 163: ln case of commission of an offence, the civil liability of a mining
title holder, or any representative appointed by the latter, shall be absolute and
complete. SECTION 164: (1) The authority in charge of mines shall be civilly liable for acts
committed by its agents in the course of their duties. ln this case, it may, as
necessary, take recourse action against them. (2) ln the discharge of their duties, judicial police officers with
special jurisdiction assigned by the authority in charge of mines may resort to
security forces in case of flagrante delicto or assault perpetrated by the offenders. 54 PRESI
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by the authority in charge of mines may resort to
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(3) ln the cases referred to in Section 164(2) above, the military and
civilian authorities shall be bound to assist officiais of the authority in charge of
mines at first request. (4) ln ail disputes relating to mining and quarrying operations, the
reports and recommendations of the authority in charge of mines shall serve as
experts' reports and the record of offences and products seized, save for precious
and semi-precious substances, shall be forwarded to the State Counsel. (5) Where the product seized is a precious or semi-precious
substance, it shall be appraised by an expert, sealed and kept by the authorized
public body. Failure by the presumed owner to provide proof of ownership, the
authorized public body shall sell the product within 48 (forty-eight) hours of the date
of the expert examination. (6) Proceeds from the sale of the precious and semi-precious
substances referred to in Section 164 (5) above shall be paid into the Treasury,
less expert fees. (7) The Minister in charge of mines shall distribute the proceeds to
participants under the terms and conditions laid down by regulation. (8) Where appropriate, the offenders shall be referred to the legal
department.

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participants under the terms and conditions laid down by regulation. (8) Where appropriate, the offenders shall be referred to the legal
department.

CHAPTER Il
ADMINISTRATIVE PENALTIES
SECTION 165: Without prejudice to legal proceedings, any violations of the
provisions of this law and its implementing instruments, or any breach of the
obligations relating to mining operations or compliance with the clauses of the
agreed specifications, shall, as appropriate, lead to:
- suspension of activities;
- withdrawal of the mining title;
- non-renewal of the mining title. SECTION 166: (1) Mining titles, quarrying licences and permits, and the other
.licences governed by this law shall be null and void where:
-they are obtained through fraud or use of false statements;
- their activities do not fall in line with the type of mining title, licence or permit;
- they are fraudulently renewed, in particular without an environmental impact
certificate or notice;
- they result from a compromise not approved by the Minister in charge of
mines. 55
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(2) The cases of nullity provided for under Section 166(1) above
may be raised ex officio and, in any case, by the judge. SECTION 167: Holders of a mining title or licence to carry out mining or quarrying
operations shall be bound to comply with the provisions of their mining agreement,
their specifications or the requirements of the tilles or their licence, as well as the
administrative requirements of this law. SECTION 168: (1) Where the persons referred to in Section 167 above do not
comply with the requirements and provisions of their mining agreement and their
specifications, or with the requirements of titles or their licence, as well as the
administrative requirements of this law relating to the conduct of activities, the
Minister in charge of mines shall serve them with a formai notice reminding them of
their obligations, and shall give them a deadline to comply with them. (2) Where, at the end of the deadline, the formai notice is net
heeded, the Minister in charge of mines shall establish the failure of the persan
concerned to comply with their obligations, and shall proceed to withdraw the title or
licence.

rge of mines shall establish the failure of the persan
concerned to comply with their obligations, and shall proceed to withdraw the title or
licence.

The document establishing the withdrawal shall render free the perimeter
covered by the title, licence or permit. (3) VVhere the obligation referred to in Section 168(1) above is
pecuniary, the Minister in charge of mines shall impose on the owner of the right a
penalty corresponding to at least 50% (fifty percent) of the amount of the unfulfilled
obligation. The decision imposing the penalty shall be executed concurrently with
the fulfilment of the said obligation within the deadline prescribed in the decision. (4) Where, the owner of the right fails to pay the penalty within the
period provided for in Section 168(3) above, the Minister in charge of mines shall
establish the expiry of the title. SECTION 169: (1) Where the obligation referred to in Section 168 above relates to
the validity of the mining title or mining licence, the Minister in charge of mines may
establish its expiry if the application for renewal of the permit or licence was not
submitted within the prescribed deadline or where the requirements for obtaining or
renewing it were not fulfilled. (2) An application for renewal shall be inadmissible where it is
submitted after the deadline.

ements for obtaining or
renewing it were not fulfilled. (2) An application for renewal shall be inadmissible where it is
submitted after the deadline.

SECTIONS 170: (1) Mining titles and mining licences and permits may be
withdrawn in the following cases:
- non-payment of area-based tax;
- mining works carried out by the holder of an exploration permit;
- delay or suspension of exploration for a period exceeding one (1) year;
- delay or suspension of operations for a period exceeding three (3) years;
. - violation of public health and safety at work reg"""1Ml·������=��:--:-::,.....,
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- failure to implement the programme of works;
- failure to transmit to the competent authority documents and information
required by the regulations in force;
- failure to comply with the provisions of the agreement or the specifications;
- violation of the rules on public health, safety, hygiene and environmental
protection;
- irregular keeping of documents required by this law. (2) Apart from the cases of withdrawal referred to in Section 170(1)
above, other violations of administrative obligations could result in suspension of
the mining title and the mining licence for up to six (6) months. (3) Where, at the end of the suspension period referred to in
Section 170( 2) above, the holder of a mining or quarrying title or a mining licence
does not remedy the violations that caused the suspension, the Minister in charge
of mines shalJ pronounce the withdrawal of the title or licence without prior formal
notice. (4) The decision to withdraw shall be notified by any means in writing
to the title, licence or permit holder. (5) Holders of withdrawn mining titles, licences or permits shall vacate
the site covered by the mining title, licence or permit at own expense.

lder. (5) Holders of withdrawn mining titles, licences or permits shall vacate
the site covered by the mining title, licence or permit at own expense.

SECTION 171: Where, in the course of a dispute over the use of a title or mining
licence or products obtained by use of the said title or licence, the court seized shall
annul or establish the nullity, invalidity or expiry of such title or licence. Holders
stripped of the title or licence shall be required to quit at own expense. SECTION 172: (1) ln the event of repeat of a violation during the period of validity
of a mining title or mining licence, the Minister in charge of mines may withdraw the
title or the licence or permit. (2) The withdrawal referred to in Section 172(1) above shall be
done after notification by any means in writing to the holder of the title or mining
licence, without need for a formai notice, of the violation leading to repeated
offence. CHAPTER Ill
PUNISHMENT OF MINING-RELATED OFFENCES
SECTION 173. (1) Notwithstanding the offences provided for by the Penal Code,
any violation of the provisions of this law shall be considered an offence within the
scope of mining activities. (2) Repeated breaches of administrative obligations sanctioned by
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activities. (2) Repeated breaches of administrative obligations sanctioned by
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the withdrawal of mining titles or licences or by invalidation of titles and licences
shall be considered mining offences. SECTION 174: (1) Legal persans shall be criminally liable for offences committed
by their organs, their agents or their representatives. (2) The provisions of Section 174(1) above shall not apply to the
State and its attached services. (3) The criminal liability of natural persans who commit an offence
can be joined to that of legal persons. SECTION 175: (1) Any holder of a mining title or licence who refuses lnspectors
and Assistant lnspectors of the Ministry in charge of mines and other competent
authorities entry to his site, shall be punished with imprisonment for from 30 (thirty)
days to 6 (six) months or a fine of from CFAF 100 000 (ône hundred thousand) to
1000 000 (one million) or both such imprisonment and fine. (2) The penalties provided for in Section 175(1) above shall be
doubled where opposition is accompanied by assault or threats.

imprisonment and fine. (2) The penalties provided for in Section 175(1) above shall be
doubled where opposition is accompanied by assault or threats.

(3) The penalties provided for in Section 175(1) above shall be
imposed on whoever fails to declare to the authority in charge of mines, at least 30
(thirty) days before the commencement of works, the realization of any drilling,
underground structure or excavation work for whatever purpose, of a depth
exceeding 20 (twenty) meters. SECTION 176: (1) Whoever operates a mine or quarry without a title or mining
licence shall be punished with imprisonment for from 2 (two) to 5 (five) years or a
fine of from CFAF 500 000 (five hundred thousand) to CFAF 5 000 000 (five
million), or both such imprisonment and fine. (2) The penalties provided for in Section 176(1) above shall be
doubled where the offender uses fraud or a mining title or licence obtained by
. fraudulent means or on the basis of taise declarations. (3) The penalties in Section 176(1) and (2) above shall apply to ail
ads of complicity that aided the commission of such offences.

taise declarations. (3) The penalties in Section 176(1) and (2) above shall apply to ail
ads of complicity that aided the commission of such offences.

SECTION 177: (1) Whoever sells, resells or transports products derived from a
mine or quarry under Section 176 above shall be punished with imprisonment for
from 2 (two) to 5 (five) years or a fine of from CFAF 500 ooo (five hundred
thousand) to CFAF 10 000 000 (ten million). (2) The penalties provided for in Section 177(1) above shall be
doubled for whoever is in possession of products detived from a mine or quarry
. without title, licence or permit. PRes, ·
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SECTION 178: (1) Any holder of an exploration permit who possesses products
extracted during exploration without declaring same to the authorities in charge of
mines, shall be punished with imprisonment for from 5 (five) to 10 (ten) years or a
fine of from CFAF 2 000 000 (two million) to CFAF 20 000 000 (twenty million). (2) The penalties set out in Section 178(1.) above shall be inflicted
upon whoever refrains from bringing to the knowledge of the authority in charge of
mines cases of accident occurring or hazard identified on a work site, a mining site
or outbuildings. (3) The penalties provided for in Section 178(1) above shall be
inflicted upon whoever operates a mine or a quarry, or taps a spring, minerai and
thermo-mineral water and mines geothermal deposits in a prohibited or protected
area. (4) The penalties provided for in Section 178(1) and (2) above shall
be applicable to all acts of complicity that aided the commission of such offences.

) The penalties provided for in Section 178(1) and (2) above shall
be applicable to all acts of complicity that aided the commission of such offences.

SECTION 179: (1) Whoever taps spring water, minerai or thermo-mineral water
without a licence or permit, even on his own land, on public State land, national
land, private State property or on land owned by individuals shall be punished with
imprisonment for from 6 (six) months to 2 (two) years or a fine of from CFAF 50 000
{fifty thousand) to CFAF 1 000 000 (one million), or both such imprisonment and
fine. (2) The penalties provided for in Section 179(1) above shall be
applicable to whoever, in full knowledge of the origin of the water and knowing that
it is neither spring, or minerai nor thermo-mineral water, markets it. (3) The penalties provided for in Section 179(1) above shall be
applicable to whoever packages, transports and markets spring water, minerai or
therm.o-mineral water from an unauthorized operating site. SECTION 180: Whoever communicates false information or fake documents to the
authority in charge of mines shall be punished with imprisonment for from 3 (three)
months to 1 (one) year or a fine of from CFAF 500 000 (five hundred thousand) to
CFAF 10 000 000 (ten million), or bath such imprisonment and fine.

e)
months to 1 (one) year or a fine of from CFAF 500 000 (five hundred thousand) to
CFAF 10 000 000 (ten million), or bath such imprisonment and fine.

SECTION 181: Any holder of a mining title or licence who engages in activities
governed by this law without complying with safety, hygiene and environmental
protection rules shall be punished with imprisonment for from 6 (six) months to 3
(three) years or a fine of from CFAF 500 000 (five hundred thousand) to CFAF 1O
000 000 (ten million), or both such imprisonment and fine. SECTION 182: (1) Whoever reduces the taxable value of the extracted products
shall be punished with imprisonment for from 3 (three) months to 1 (one) year or a
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fine of from CFAF 500 000 (five hundred thousand) to CFAF10 000 000 (ten
million), or bath such imprisonment and fine. (2) The penalties provided for in Section 182(1) above shall be
applicable to whoever refuses to provide the persan responsible for controlling the
taxable value of extracted products with the documents required to perform his
duty. SECTION 183: (1) Anyone who, having full knowledge of a procedure to set up a
public interest quarry, directly or indirectly gets the authorities, by any means
whatsoever, to issue him a licence to mine the same quarry, shall be punished with
imprisonment for from 10 (ten) to 20 (twenty) years or a fine of from CFAF 25 000
000 (twenty-five million) to CFA100 000 000 (one hundred million). (2) The penalties provided for in Section 183(1) above shall be
doubled where the 1icence was obtained by fraudulent means or as a result of false
declarations. (3) The penalties provided for in Section 183(2) above shall be
applicable to ail acts of complicity that aided the commission of such offences.

ions. (3) The penalties provided for in Section 183(2) above shall be
applicable to ail acts of complicity that aided the commission of such offences.

SECTION 184: (1) Whoever falsifies or alters a title, licence, certificate or an entry
on the mining titles register, the mining registry and maps and documents issued by
the authority in charge of mines shall be punished with imprisonment for from 5
(five) to 10 (ten) years or a fine of from CFAF 10 000 000 (ten million) to CFAF 50
000 000 {fifty million), or both such imprisonment and fine. (2) The penalties provided for in Section 184(1) above shall be
applicable to whoever alters a regularly assigned perimeter, destroys, moves or
alters signs or boundary marks. SECTION 185: Offences relating to land made available to holders of mining titles,
permits or licences shall be punished in accordance with the law on land tenure and
State property. SECTION 186: Whoever discloses information and confidential documents
submitted to the authority in charge of mines shall be punished with imprisonment
for from 6 (six) months to 3 (three) years or a fine of from CFAF 100 000 (one
hundred thousand) to CFAF1 000 000 (one million), or both such imprisonment and
fine.

x) months to 3 (three) years or a fine of from CFAF 100 000 (one
hundred thousand) to CFAF1 000 000 (one million), or both such imprisonment and
fine.

'
SECTION 187: (1) Any holder of a title, permit or licence who experts or causes the
exportation of minerai substances without a licence or certificate shall be punished
with imprisonment for from 2 (two) to 5 (five) years or a fine of from CFAF 1 000
ood (one million) to CFAF 2 000 000 (two million), or both such imprisonment and
fine. 60
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(2) The penalties provided for in Section 187(1) above shall be
applicable to anyone who uses a fraudulent licence or certificate. (3) The penalties provided for in Section 187(1) above shall be
applicable to all acts of complicity that aided the commission of such offenses. PART XI
SETTLEMENT OF DISPUTES
. SECTION 188: Without prejudice to the right of the parties to resort to arbitration,
the law applicable in the relations between the State of Cameroon and mining
operators or between mining operators in Cameroon shall be Cameroonian law. SECTION 189: Disputes arising from the enforcemeht or interpretation of a mining
agreement signed between a mining title ho1der and the State pursuant to the
provisions of this Code, and which have not been settled out of court, may be
submitted to conciliation, mediation or arbitration.

ate pursuant to the
provisions of this Code, and which have not been settled out of court, may be
submitted to conciliation, mediation or arbitration.

PART XII
MISCELLANEOUS, TRANSITIONAL AND FINAL PROVISIONS
CHAPTER I
MISCELLANEOUS PROVISIONS
1 - NATIONAL MINING POLICY IMPLEMENTATION FUND
SECTION 190: The following structures are hereby set up in a view of
implementing the national mining policy:
- a Mining Sector Development Fund;
- a Mining Site and Quarry Restoration, Rehabilitation and Closure Fund;
- a Special Local Capacity Building Account. SECTION 191: ( 1) The Mining Sector Development Fund shall be aimed at
financing mining inventory activities in order to detect anomalies and traces of
minerais as well as other geological and mining infrastructure development
activities. (2) The resources of the Fund referred to in Section 191(1) shall
be derived from the annual contribution of holders of small-scale and industrial
mining permits, holders of semi-mechanized artisanal mining licences and holders
of industrial or semi-mechanized artisanal quarry substance mining licences,
depending on the gross production of the permit or licence holder.www.prc.cm

industrial or semi-mechanized artisanal quarry substance mining licences,
depending on the gross production of the permit or licence holder.www.prc.cm

SECTION 192: (1) The Mining Site and Quarry Restoration, Rehabilitation and
Closure Fund shall be aimed at financing the implementation of the programme to
conserve and rehabilitate the environment damaged by the execution of mining
projects, in particular abandoned mining sites. (2) The resources of the Fund referred to in Section 192(1) above
shalJ be derived from the annual contribution of holders of small-scale and industrial
mining permits, holders of semi-mechanized artisanal mining licences and holders
of industrial or semi-mechanized artisanal quarry substance mining licences,
depending on the estimated costs of imp1ementing the environmental conservation
and rehabilitation programme as established in the environmental and social impact
assessment, the share of the State in the combined fiat rate mining tax. (3) The amounts transferred into the Mining Site and Quarry
Restoration, Rehabilitation and Closure Fund shall be free of income taxes, subject
to their effective use for the intended purpose. (4) The Fund referred to in Section 192(1) above shall be held in an
escrow account in the Central Bank.

their effective use for the intended purpose. (4) The Fund referred to in Section 192(1) above shall be held in an
escrow account in the Central Bank.

(5) The organization and functioning of the Fund referred to in
Section 192(1) above shall be laid down by regulation. SECTION 193: (1) The Special Local Capacity Building Account shall be aimed at
financing Cameroon's economic, social, cultural, industrial and technological
development through the development of human resources and the development of
local enterprises and industries. (2) The amount of the contributions referred to in Section 193(1)
above shall be between 0.5% (zero point five percent) and 1 % (one) percent of the
total turnover of the mining company, exclusive of tax. The agreed rate shall be
fixed during negotiations for the mining agreement or the specifications, as the case
. may be, between the parties. (2) The conditions for collecting and managing these contributions shall be laid
down by mutual agreement between the State, anybody duly authorized for
this purpose, representatives of the population and the contributing mining
companies.

mutual agreement between the State, anybody duly authorized for
this purpose, representatives of the population and the contributing mining
companies.

Il - CONFLICT OF INTERESTS
SECTION 194: The conduct of mining activities shall be incompatible with the
status of civil servant in the public administration and staff of State-owned bodies
attached to or under the supervisory authority of the Ministry in charge of mines. SECTION 195: (1) The persans referred to in Section 194 above may not have any
dir$ct or indirect financial interests in mining companies and their direct or indirect
subcontractors. PRESI
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or indirect financial interests in mining companies and their direct or indirect
subcontractors. PRESI
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(2) ln addition, under pain of penalty, they shall be required to state
their interests and/or recuse themselves from participating in making any decision
that may have a direct or indirect impact on their interests. (3) The provisions of Section 195(1) and (2) shall not apply to
employees of public bodies incorporated as mutual societies. SECTION 196: Under pain of penalties, the executives and staff of mining
companies may not have any direct or indirect financial interests in companies with
direct or indirect subcontracting agreements and/or other companies with any
financial interest in the companies in which they work as employee. CHAPTER Il
TRANSITIONAL AND FINAL PROVISIONS
SECTION 197: Any mining title, permit or licence granted prior to the entry into
force of this law shall remain valid until expiry of the validity period. SECTION 198.- (1) Upon expiry of the validity period referred to in Section 197
above, holders of mining titles, permits and licences granted before the entry into
force of the this law shall be required to comply therewith. (2) Mining companies benefiting from exemptions granted in
accordance with.

he entry into
force of the this law shall be required to comply therewith. (2) Mining companies benefiting from exemptions granted in
accordance with.

the provisions of previous instruments may also benefit from the
more favourablè t>'rovisions under this law if they so request, and provided they
comply with other laws and regulations in force. SECTION 199.- Companies engaged in semi-mechanized artisanal mining of
precious and semi-precious substances shall have no more than 3 (three) months
from the date of enactment of this law to comply therewith. SECTION 200: This law, which repeals all previous provisions repugnant hereto, in
particular Law No. 2016/17 of 14 December 2016 shall be registered, published
according to the procedure of urgency and inserted in the Official Gazette in
English and French./-
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