SECTION 3

The following shall be exempted from CIT: - goods identified as originating from ECCAS; - personal effects imported duty-free for relocation purposes; - food, medical or para-medical aid and donations; - pharmaceutical products and inputs thereof, as well as medical materials and equipment for human or veterinary use; - goods on international transit; - the goods referred to in Act 2/92-UDEAC-CD-SE1 and subsequent amendments thereto; - goods liable to CIT under a previous customs regime; - materials or equipment acquired through external financing, subject to an express clause exempting such goods from any form of taxation or levy of a like nature; - goods imported under a stabilized tax regime already operational on the date of entry into force of this law; - materials, equipment and supplies imported by authorized scientific research centres and institutes or those recognized as such; - equipment and supplies to be used in schools or universities; - goods destroyed or damaged in warehouses under the responsibility of the Customs Administration.