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. SECTION THREE (1) Crude oil imports from outside CEMAC shall be liable to the duties and taxes provided for in the Customs Tariff, with the Common External Tariff reduced to the rate of 5%. (2)The conditions of implementation of sub-section (1) above shall be laid down by regulation. SECTION FOUR: During post-clearance audits, users may be assisted by a lawyer of their own choice. CHAPTER THREE PROVISIONS RELATING TO THE GENERAL TAX CODE SECTION FIVE The provisions of Sections 8(a), 8(b), 21, 22, 42,52, 54, 58, 60 to 65, 65(a), 68, 69, 70, 73, 91, 93 (b), 93 (c), 93 (d), 93 (e), 93 (f), 93 (g), 93 (h), 108 , 115, 125, 128, 132, 143, 149, 150, 152, 225, 346, 350, 560,M1, M1(a), M1(c), M 19(a), M 40, M 99, M100 C 11, C 15, C 45, C 46, C 47, of the General Tax Code shall be supplemented and/or amended as follows: BOOK ONE TAXES AND DUTIES PART I DIRECT TAXES