LAW NO. 2013/003 OF 18 APRIL 2013 GOVERNING CULTURAL HERITAGE IN CAMEROON. The National Assembly has deliberated and adopted, and the President of the Republic promulgates the following law: CHAPTER I: GENERAL PROVISIONS Article 1.- (1) This law governs cultural heritage in Cameroon.(2) Its purpose is to promote the knowledge, conservation, protection, enhancement, promotion and transmission of cultural heritage, in the public interest and with a view to sustainable development.Article 2.- For this law, the following definitions shall apply:- “heritage building”: a building, whether isolated or in a group, which, due to its architecture, its unity or its integration into the landscape, has heritage value;- “archaeological property or vestige or artifact”: movable or immovable property bearing witness to human and historical occupation;- “cultural property”: document, object, monument, building, ruin, site, landscape, event, representation, style, expression or practice having heritage value;- “tangible cultural property”: movable (mobile) or immovable (fixed) object;- “Movable or furniture cultural property”: cultural property that can be seen or touched, moved or transported without damage to itself or its environment. This can be a heritage document or a heritage object;- “Immovable or built cultural property”: cultural property that can be seen or touched but cannot be moved or transported (fixed). This may include, in particular, a monument, a building, a ruin, a deposit, a site or a cultural landscape of heritage value;- “Intangible cultural property”: any event, representation, style, expression and practice, as well as the instruments, objects, artifacts, characters and/or cultural spaces associated with them, based on the beliefs, knowledge, and know-how of communities, groups or individuals;- “classification”: legal process by which the State assigns heritage value to a cultural asset;- “classification”: action aimed at categorizing a cultural asset;- “preventive conservation”: an operation which essentially aims to create optimal conditions for the preservation of cultural property, so that it is protected from alterations due either to nature or to human action;- “declassification”: legal process by which the State removes the heritage value of a listed property;- “heritage document”: a medium on which intelligible information is carried in the form of words, sounds or images, delimited and structured in a tangible or logical way, or this information itself, which has heritage value;- “heritage deposit”: a rare and special paleontological or mineralogical deposit that has heritage value;- “inventory”: a permanent sovereignty operation which identifies, studies and publicizes elements of cultural heritage;- “heritage monument”: fixed architectural work, cave (including inscriptions), commemorative sculpture or painting which has heritage value;- “museum”: a permanent, non-profit institution serving society and its development, open to the public, which conducts research concerning material evidence of man and his environment, acquires such evidence, preserves it, communicates it and in particular exhibits it for the purposes of study, education and enjoyment;- “heritage object”: movable property other than a heritage document, including movable archaeological property, which has heritage value, in particular a work of art, an instrument, a dismemberment, furniture or an artifact;- “cultural heritage”: a set of tangible or intangible cultural assets having heritage value;- “material cultural heritage” or “tangible cultural heritage”: all visible and palpable cultural goods, specifically movable or furniture cultural goods and immovable or built cultural goods;- “intangible cultural heritage” or “intangible cultural heritage”:the entirety of invisible and intangible cultural products;- “Heritage cultural landscape”: territory possessing remarkable landscape characteristics resulting from the interrelation of natural and human factors which deserve to be preserved and, where appropriate, enhanced because of their historical, emblematic or identity-related interest;- “preservation or conservation”: action which consists of maintaining the material of a property or place in its current state and slowing down its degradation in order to prolong its life;- “derivative product”: an object inspired by an element of cultural heritage manufactured by exploiting either artisanal know-how or new technologies;- “protection”: a set of legal and technical measures designed to defend cultural heritage against any degradation, pollution, theft, devaluation or other form of harm related to the activities of excavation, removal, alienation, exploitation, transformation, construction, or demolition, transport and export;- “recognition”: acceptance, from a legal point of view, of the existence of a cultural asset;- “restoration or curative conservation”: an operation which aims to eliminate subsequent additions or alterations and replace them with better materials in order to reconstitute the original state of the object, while guaranteeing the integrity of the property;- “heritage ruin”: a building or group of buildings that is totally or almost totally deteriorated and has heritage value;- “archaeological site”: a site bearing witness to human and historical occupation;- “heritage or cultural site”: place, territory or area constituting a cultural asset or housing a set of cultural assets, including archaeological sites with heritage value;- “heritage value”: a set of qualities of a historical or anthropological, archaeological, technological, artistic, or aesthetic, spiritual (or religious), emblematic, political, social, economic, touristic, educational, recreational or utilitarian nature, which gives a property or heritage cultural memorability for a community, a region or a country;- “valorization”: a set of processes and measures aimed at increasing the heritage value of cultural assets without generating damage to them or to the environment.Article 3. – Cultural heritage consists of classified tangible and intangible cultural property:1. Depending on their age, cultural property can be identified as belonging to:2. to archaeological and paleontological heritage, that is to say, from chance discoveries as well as from surveys, prospecting and excavations on land or underwater;- to historical heritage whose chronological attribution is estimated to be more than fifty years old;- To the ethnographic heritage, the cultural assets of which are known, among other things, for their secular nature and their belonging to people sharing genetic and cultural links.3. Depending on the ownership regime and the interest at the local or national level, we distinguish:- the “family, collective or individual cultural heritage” consisting of cultural property belonging to a family, a group of people or a natural person who is a Cameroonian national, a foreign national or a stateless person residing in Cameroonian territory;- the “municipal cultural heritage” consisting of all the cultural assets of a Cameroonian municipality;- the “regional cultural heritage” consisting of all the cultural assets of a Cameroonian region;- the “national cultural heritage” consists of all cultural assets for the entire Cameroonian nation;- the “world cultural heritage” consisting of all cultural assets of universal value recognized by the competent international bodies.4. Depending on their nature, movable or immovable: a) The following are considered movable or personal cultural property:- rare collections and specimens of zoology, botany, mineralogy and anatomy;- paleontological collections of animal and plant origin;- the products of archaeological prospecting and excavations, both regular and clandestine, as well as chance discoveries,- objects originating from the dismantling of historical or artistic monuments, archaeological sites, underwater sites, buildings or complexes, or any other real estate;- objects of a historical nature, whether isolated or in collections, including those relating to the history of science and technology, military history, political and social history, and the lives of national historical and emblematic figures. These include original inscriptions and prints, weights, engraved coins and seals, public and incurable stamps and vignettes, books and publications, archives (photographic, phonographic, cinematographic, computer and multimedia), paintings, drawings, statues and sculptures made or decorated by hand, tapestries, weavings, assemblages or textile mounts, technical tools and various utensils, as well as antique military equipment, weapons, ammunition and sets or elements of clothing or military clothing at least fifty (50) years old;- ethnographic products such as ornaments, finery and clothing, objects of worship, local musical instruments, writing systems, products of pharmacopoeia, medicine and psychotherapy, as well as local culinary inputs and foods.b) The following are considered immovable or fixed cultural property:- caves, natural or man-made rock cavities, cultural or of exceptional architecture;- built archaeological sites and rock art sites;- rare or special paleontological and mineralogical deposits;- sacred forest sites;- the effigies and fixed monuments as well as the tombs of certain great figures in history;- isolated historic buildings and old buildings or groups of buildings;- natural terrestrial or marine sites or monuments;- terrestrial or marine cultural landscapes;5. Depending on their intangible nature, heritage assets can be:- literary representations or expressions of any kind and category, oral or written, tales, legends, proverbs, epics, myths, riddles;- artistic styles and representations, including dances, musical creations of all kinds, dramatic, musical, choreographic or pantomime performances, styles and representations of plastic and decorative art of all kinds, architectural styles;- historical events, including commemorative celebrations of socio-political and military movements that have marked the history of Cameroon, including associated objects, dates, places, and people;- events related to beliefs, including rites, rituals and initiations, including associated objects, clothing and places;- educational representations and events including sports, heritage games, codes of good manners and etiquette;- the practices and products of traditional pharmacopoeia, medicine and psychotherapy;- local culinary practices and inputs;- theoretical and practical acquisitions in the fields of natural, physical, mathematical and astronomical sciences;- knowledge and products of technology, textiles, agricultural techniques, hunting and fishing.Article 4.- Notwithstanding the criteria defined in Article 3 above, cultural heritage consists of classified tangible and intangible cultural property:1. Depending on the conflictual or contentious nature of the display, it involves:- stolen or illegally acquired goods;- assets located in areas of armed conflict;- properties located in a cross-border area.2. Depending on their vulnerability or rarity, tangible and intangible cultural property may be divided into three protection classes A, B and C, subject to the provisions governing the declassification of cultural property in this law:- Cultural property in class A is fully protected and may not, under any circumstances, be reproduced or photographed, sold or exported. However, its exploration or consultation for historical, scientific or technical purposes, as well as its partial reproduction or photography, whether for profit or not, is subject to obtaining special authorization issued by the Minister responsible for cultural heritage;- cultural property of class B is protected and may be exhibited, explored, consulted or temporarily exported for scientific, technical, tourist or recreational purposes and partially or fully reproduced after obtaining authorization issued by the Minister in charge of cultural heritage;- Cultural property in class C is partially protected. Its exhibition, exploration or consultation, partial or complete reproduction, sale or export are regulated according to the procedures laid down by the regulations in force.CHAPTER II: ON THE OWNERSHIP OF CULTURAL HERITAGE Article 5.- The regime of ownership of cultural heritage goods is, subject to the specific provisions provided for by this law, that defined by the legislation applicable to goods of the same nature.Article 6. – (1) Cultural property belongs either to the State and other public bodies, or to private individuals.(2) Cultural property belonging to the State and public authorities includes:- created or produced under the initiative of an administration or a public institution;- discovered on the ground, in the subsoil or in inland or territorial waters, during excavations and ethnological, archaeological, underwater, natural science or other similar activities carried out;- receipts provided free of charge;- originating from freely agreed exchanges or legally purchased with the consent of the competent authorities of the country of origin of these goods.(3) Cultural property belonging to private individuals includes:- stemming from their individual or collective genius, products of social manifestations and individual and collective creations;- receipts provided free of charge;- resulting from freely consented exchanges;- legally purchased with the consent of the competent authorities of the country of origin of these products.(4) The individuals referred to in paragraph 1 above consist of natural or legal persons under private law who are Cameroonian nationals, foreign nationals or stateless persons residing in Cameroonian territory.Article 7.- The State reserves the right, in the public interest, to establish easements such as the right of visit and investigation by the authorities and the possible right of public visit to cultural property belonging to private individuals.Article 8.- The ownership regime of cultural property is governed by the regulations in force, subject to the provisions of this law.CHAPTER III: ON THE MANAGEMENT OF CULTURAL HERITAGE ASSETS Article 9.-(1) The State shall ensure the management of cultural heritage with the assistance of private sector communities and civil society.(2) All cultural heritage assets are subject to inventory, recognition and/or classification.Article 10.- (1) A file shall be kept at the Ministry in charge of cultural heritage, in which all elements of cultural heritage inventoried, recognized or classified in accordance with this law must be recorded.(2) The procedures for managing and maintaining the file referred to in paragraph 1 above shall be laid down by specific texts.CHAPTER IV: FROM THE INVENTORY OF CULTURAL HERITAGE ASSETS Article 11.- (1) The Ministry in charge of cultural heritage shall establish inventories of cultural heritage assets proposed for recognition, recognized or classified.(2) The general list of these inventoried cultural properties provides a sufficient description of each one and is subject to continuous updating as properties are registered for recognition and classification, and is published every five (05) years.(3) The types of inventories and the procedures for applying this provision are laid down in specific texts.CHAPTER V: ON THE RECOGNITION OF CULTURAL HERITAGE ASSETS Article 12.- The recognition of an item as belonging to the cultural heritage is carried out according to the procedures established by regulation.Article 13. – Any tangible or intangible cultural asset falling within one of the categories defined in Article 3 of this law is eligible for recognition.Article 14.- The initiative for registration for recognition belongs to:- the Minister in charge of cultural heritage; the heads of the executive bodies of decentralized territorial authorities; the owner of the property.Article 15.- Any documentation relating to a recognized tangible or intangible cultural asset may be disseminated without the owner being able to claim any rights.Article 16. – The owners of recognized tangible and intangible assets are required to facilitate access to them for researchers and visitors holding an authorization issued by the administration in charge of cultural heritage.Article 17. – Tangible cultural property recognized as belonging to private individuals may be transferred; the State benefits from a right of pre-emption with respect to them.CHAPTER VI: CLASSIFICATION OF CULTURAL HERITAGE ASSETS Article 18.- The classification of an item as cultural heritage shall be carried out in accordance with the procedures laid down by regulation.Article 19.- Any tangible or intangible asset that has previously been recognized in accordance with this law is eligible for classification.Article 20.- The initiative for registration in the classification belongs to: the Minister in charge of cultural heritage; the heads of the executive bodies of decentralized territorial authorities; the owner of the property.Article 21.- (1) Movable cultural property of the classified local, regional or national cultural heritage is inalienable and imprescriptible.(2) Those belonging to private individuals may be transferred. However, this transfer is subject to the conditions laid down by the provisions of this law relating to the State’s right of pre-emption.Article 22.- Classified movable cultural property may not be modified or exported. However, temporary export authorizations may be granted by the Minister responsible for cultural heritage, particularly for exhibitions or for study purposes abroad.Article 23. – The classification of immovable cultural property includes, where applicable, the establishment of easements which are defined by the classification order and, possibly, either the style of construction particular to a specific region or locality, or the character of the vegetation or soil.Article 24. – Planning, development and other urban planning or land development documents may modify the easements imposed pursuant to Article 23 above, under the conditions set by regulation.Article 25.- (1) Only the establishment of easements which change the use and state of the premises on the date of publication of the classification act gives rise to compensation for the injured third party when the damage is direct, material, certain and current.(2) The compensation claim must be made, under penalty of forfeiture, within six (06) months from the publication in the official journal of the act of classification of the cultural property concerned.(3) The introduction of the claim for compensation and any subsequent action brought does not suspend the execution of the classification order.Article 26.- (1) The amount of compensation shall be determined by agreement between the parties. In the absence of such agreement, the claim shall be brought before the competent courts.(2) The administrative act pronouncing the classification is recorded in the land register, if the immovable cultural property is registered or if it is subsequently registered.(3) The registration provided for in paragraph 2 above shall be carried out either automatically or at the request of the administration or of the owner of the building. It shall be exempt from all fees.Article 27.- (1) A classified immovable cultural asset may not be altered, even partially, demolished, or deforested, even partially, without having been previously declassified.(2) However, it may be adapted, restored or modified after authorization from the Minister responsible for cultural heritage, in collaboration with the relevant administrations.Article 28.- (1) No new inscription or construction as well as no landscaping may be undertaken on a classified immovable cultural property, except with authorization granted by the Minister in charge of cultural heritage and the relevant technical supervisory Ministers.(2) In sites, protected areas or zones subject to easements where no buildings have been constructed, buildings or landscapes existing before classification may only be subject to maintenance work, after authorization. No new buildings may be erected or forestry or silvicultural work carried out in place of those that are demolished or cleared.(3) The issuance, by the competent authority, of the building permit on the sites referred to in paragraph 2 above, is subject to the preparation of a conservation plan for the cultural property concerned, approved by the Minister responsible for cultural heritage and the relevant technical supervisory Ministers.Article 29.- (1) No modification may be made to the appearance of the places included within the perimeter of classification, without authorization from the Minister responsible for cultural heritage.(2) The granting of the permit to build, subdivide or divide is subject to the permit referred to in paragraph 1 above.Article 30.- Works intended to protect classified or proposed cultural property are also subject to the prior authorization of the Minister responsible for cultural heritage, in particular:- infrastructure work such as the installation of overhead or underground electrical and telephone networks, gas, drinking water and sanitation conduits, as well as any work likely to constitute a visual assault affecting the architectural appearance of the cultural property concerned;- the establishment of industries or major public or private works;- deforestation and reforestation work, when this is likely to affect the external appearance of the immovable cultural property concerned.Article 31. – The affixing of any posters or signs, whatever their nature and character, printed, painted or made by any other means, is prohibited on classified immovable cultural property.Article 32.- (1) The Administration may carry out ex officio, at the expense of the State and after notifying the owner, all work which it deems useful for the conservation or safeguarding of the classified immovable cultural property.(2) To this end, the Administration may authorize the temporary occupation of the immovable cultural property or of neighboring immovable properties. The authorization for temporary occupation, which may not exceed one (1) year, shall be notified to the owners concerned.(3) The compensation that may be due to the owners shall be determined either by amicable agreement or, failing that, by the competent courts.Article 33.- (1) Immovable cultural property of the classified municipal, regional or national cultural heritage is inalienable and imprescriptible.(2) Classified immovable cultural property belonging to private individuals may be transferred. However, this transfer is subject to the conditions laid down in the provisions of this law relating to the State’s right of pre-emption.Article 34.- (1) No new construction may be attached to a listed immovable cultural property.(2) Buildings existing before the listing must no longer, when undergoing work other than maintenance, lean directly against the said immovable cultural property. In the part adjacent to the said property, the owners must erect, on their own land, a retaining wall to support the buildings.Article 35.- (1) The administration may carry out ex officio, at the expense of the State and after notifying the owner, all maintenance work which it deems useful for the preservation of the classified movable object.(2) To this end, it may proceed, by decision notified to the owner, to the temporary seizure of the object for a period which may not exceed six (06) months.(3) When work is carried out on their real estate, the owners of adjacent properties are required to take all necessary measures to protect the listed cultural property from any damage that may result from said work. These measures may, where appropriate, be prescribed to them by the Administration.Article 36. – Classified intangible cultural heritage assets are subject to:- the creation of corpora and databases concerning intangible cultural heritage through the identification, transcription and classification, collection, and recording by all appropriate means and on all media from persons, groups of persons or communities holding intangible cultural heritage;- study of materials collected by scientists and specialized institutions to deepen knowledge;- dissemination by all means, exhibitions, various events, publications, all forms and all processes and means of communication;- safeguarding the integrity and protecting traditions.Article 37.- (1) Historical or emblematic figures who have died, including related classified events, places or burial sites, may be the subject of communication.(2) The procedures for implementing this provision are laid down in specific texts.Article 38.- (1) The owners of intangible cultural property of family or private cultural heritage may enjoy moral and patrimonial rights over it, by the sole fact of being its author or heir, in accordance with the regulations in force relating to copyright and related rights.(2) Communities whose cultural heritage is classified benefit from assistance in terms of awareness-raising, information, education, training and promotion of their heritage, according to procedures laid down by specific texts.CHAPTER VII: ON THE DECLASSIFICATION OF CULTURAL HERITAGE ASSETS Article 39. – The declassification of an item of cultural heritage shall be carried out in accordance with the forms and procedures which governed its classification.Article 40.- (1) A movable cultural asset that is irreversibly destroyed or mutilated may be declassified.(2) When a listed immovable cultural property poses a danger to human life, the environment and/or other property, cultural or otherwise, or is likely to cause damage, the Minister in charge of cultural heritage shall, within an appropriate period, proceed to its closure, evacuation, dismemberment, destruction or demolition in accordance with procedures laid down by specific texts.Article 41.- (1) No one may be sanctioned for the destruction of recognized or classified cultural property, committed in cases of force majeure or legitimate defence.(2) Any person who destroys a recognized or classified cultural property, acting in the case of legitimate defence or force majeure, is required to make a declaration within forty-eight (48) hours to the Ministry responsible for cultural heritage.Article 42.- (1) Declassified goods are returned to the owner, who recovers the rights he held before the classification.(2) Declassified property belonging to the State or other political entity is handed over to the Ministry responsible for cultural heritage, which proceeds with its transfer according to the procedures laid down by the laws and regulations in force concerning property.CHAPTER VIII: SPECIFIC PROVISIONS APPLICABLE TO ARCHAEOLOGICAL HERITAGE Article 43. – All development, extraction, exploitation or construction work within the framework of major construction sites or structuring projects must first be subject to diagnostics, prospecting and archaeological surveys.Article 44.- (1) No one may carry out surveys or excavations on land or underwater, to uncover cultural property of interest to prehistory, archaeology, paleontology, or other branches of historical, human or natural sciences in general, without having first obtained the joint authorization of the Ministers in charge of scientific research and cultural heritage.(2) The granting of an archaeological research permit to foreign scientific institutions and researchers is subject to proof of the association of national scientific institutions and researchers with the work.(3) Only scientific institutions or approved researchers whose skills are recognized and who have the necessary financial resources may be authorized to carry out archaeological research.(4) The conditions for authorising archaeological research, as well as the rights or obligations of the archaeologist, are determined by joint decree of the Ministers responsible for scientific research and cultural heritage.CHAPTER IX: ON THE ENHANCEMENT AND PROMOTION OF CULTURAL HERITAGE ASSETS Article 45.- (1) Subject to compliance with specific areas of competence, the enhancement of cultural heritage assets is ensured by the State and decentralized territorial authorities, with the possible assistance of the private sector and civil society.(2) The procedures for applying paragraph 1 above shall be laid down in specific texts.Article 46.- (1) The promotion of cultural heritage assets is ensured through:- the rehabilitation or restoration of cultural property;- the creation of museums, collections of all kinds and cultural infrastructures in the field of cultural heritage according to procedures established by regulation;- the recording of intangible cultural heritage through images and sound;- the development of cultural industries and cultural tourism;- awareness-raising, information, education and training in all their forms;- the implementation of conventions and charters at the regional and international level;- the publication of scientific studies in collaboration with the relevant administrations;- the contribution of private cultural operators and cultural associations;- the celebration of national days dedicated to cultural heritage.(2) Specific incentive measures may be taken, particularly at the fiscal level, within the framework of the finance law or specific laws to promote cultural investments and to make national cultural products competitive.CHAPTER X: ON THE CREATION OF PRODUCTS DERIVED FROM CULTURAL HERITAGE ASSETS Article 47.- (1) The freedom to create derivative products of cultural goods throughout the territory is recognized for any natural or legal person, subject to compliance with the laws and regulations in force.(2) The creation of derivative products of classified cultural property in all its forms is subject to prior authorization from the Ministry responsible for cultural heritage, in strict compliance with the rules of intellectual property.CHAPTER XI: ON THE REPRODUCTION OF CULTURAL HERITAGE ITEMS Article 48.- (1) The reproduction of a recognized or classified cultural property is the making of one or more copies of a work or part thereof, in any material form whatsoever, including sound and visual recording.(2) A cultural good is said to be copied when it results from the reproduction of a declared work.Article 49.- (1) The reproduction or copying, in any form whatsoever, of a cultural good manufactured on the national territory is subject to the authorization of the Administration in charge of cultural heritage.(2) The conditions for reproduction or copying are defined by specific texts.Article 50. – It is forbidden to reproduce or copy, in any form whatsoever, cultural property of foreign origin.CHAPTER XII: ON THE ACQUISITION AND SALE OF CULTURAL HERITAGE ASSETS Article 51.- (1) The acquisition of cultural property is made by purchase, donation or bequest.(2) The conditions for carrying out the purchase, donation or bequest are defined by specific texts.(3) Recognized or classified cultural property cannot be the subject of official gifts.Article 52.- Any sale of cultural property listed in the inventory, recognized or classified, must first be brought to the attention of the Minister responsible for cultural heritage.Article 53.- (1) The State may acquire movable cultural property by mutual agreement.(2) Immovable cultural property, privately owned, may be integrated into the public domain by way of amicable acquisition, by way of expropriation for reasons of public utility, by the exercise of the State’s right of pre-emption in the event of transfer or sale.Article 54.- The sale of unclassified cultural goods is carried out freely, subject to compliance with the legislation on commercial activity.CHAPTER XIII: ON THE CIRCULATION OF CULTURAL HERITAGE ITEMS Article 55.- (1) Recognized or classified cultural property may not be permanently exported.(2) The export of a recognized or classified cultural property is subject to the prior authorization of the Minister responsible for cultural heritage.Article 56.- (1) The export of copies of recognized or classified cultural property is subject to prior authorization from the Ministry responsible for cultural heritage.(2) A cultural property deemed to be a copy of a recognized or classified cultural property may be the subject of a final export authorization.Article 57.- The following cultural property may only be exported temporarily with the authorization of the Minister responsible for cultural heritage:- cultural goods exported for exhibition or other scientific purposes;- cultural goods that are the subject of loans or exchanges with foreign organizations or institutions.Article 58.- The State reserves the right to undertake all actions aimed at the repatriation of cultural property exported illegally, in accordance with the provisions of domestic and international law in force.Article 59.-(1) The importation of cultural goods in violation of the national legislation of the country of origin is prohibited.(2) Legally imported cultural property must be declared to customs. The receipt issued to the holder by customs serves as proof of declaration and must be produced in the event of re-export. No customs duties are payable if the property is intended for classification or official exhibition.CHAPTER XIV: TAX AND CUSTOMS REGIME APPLICABLE TO THE PRODUCTION AND EXPORT OF CULTURAL HERITAGE GOODS Article 60.- (1) Activities promoting and developing cultural heritage assets benefit from the tax and customs advantages relating to structuring projects provided for by the General Tax Code.(2) Other tax rules applicable to the promotion of cultural heritage goods comply with the provisions relating to the taxation of craft activities provided for in the General Tax Code.Article 61.- Subject to the application of the general provisions of law in this matter, the following tax advantages are granted to promoters of cultural heritage goods and services who carry out their activities in accordance with the provisions of this law:- free registration in the inventory;- Exemption from property tax.Article 62.- (1) The export of cultural property as part of regular commercial activity shall give rise to the payment of a fee, the amount of which shall be set by a joint decree of the Minister of Finance and the Minister of Cultural Heritage. It may not exceed ten percent (10%) of the declared value of the cultural property to be exported.(2) The fee provided for in paragraph 1 above shall be allocated to the financing of the protection and enhancement of cultural heritage.Article 63. (1) Any promoter of cultural heritage property is granted the benefit of the temporary admission regime for materials and equipment used in the promotion, restoration, and conservation of cultural heritage property. In the event of the transfer or sale of such materials or equipment, taxes and customs duties will be levied in accordance with the regulations in force.(2) The aforementioned benefits are also granted to subcontractors and suppliers of promoters of cultural heritage assets.CHAPTER XV: CRIMINAL PROVISIONS AND CIVIL LIABILITY ARISING FROM DAMAGES TO CULTURAL HERITAGE Article 64.- Anyone who steals, moves, transfers or illegally exports cultural and natural property belonging to the State, a Decentralised Territorial Authority or an establishment under the administrative supervision of the State, shall be punished by the penalties provided for in Article 184 of the Penal Code.Article 65.- (1) Anyone who:- destroys, degrades, mutilates, demolishes or pollutes cultural property;- erects buildings or establishes a conventional easement on a listed building, without authorization;- carries out archaeological surveys, operations and excavations of sites that are classified or proposed for classification.(2) The penalties provided for in paragraph 1 above shall be doubled in the event of the destruction of a recognized archaeological site.Article 66. – Anyone who:- refuses to register or record movable and immovable property belonging to the State, Decentralized Territorial Collectivities or to natural or legal persons and presenting, from the point of view of history, art, thought, science or technology and tourism, a sufficient interest to make preservation necessary;- refuses to classify or declassify a cultural and natural asset of the State;- affixes posters or installs advertising devices on listed monuments.Article 67.- (1) Anyone who, without mentioning the status of a classified property, alienates it free of charge or for consideration, shall be punished by the penalties provided for in Article 66 paragraph 1 above.(2) The penalties of Article 184 of the Penal Code are applicable in the case where the classified property concerned belongs to the State, to a Decentralised Territorial Authority or to a public establishment.Article 68.- (1) Without prejudice to the penal provisions provided for in Articles 64 to67 above, any person guilty or complicit in the illegal export or transfer of ownership of cultural heritage is required to bear the costs inherent in the administrative and judicial procedures for recovery and transport back of the illegally removed property.(2) Third parties in possession of illegally stolen national cultural heritage, whose bad faith is established, are jointly and severally liable with the owners for the return of said materials and fragments and cannot claim any compensation.(3) Any person guilty of destruction, degradation, mutilation, addition, demolition, or modification of an asset of the national cultural heritage without the prior authorization of the Minister in charge of cultural heritage shall be financially liable for the restoration of the asset at the request of said Minister.(4) Any person who has undertaken construction on classified land or in a national cultural heritage protection zone without the agreement of the Minister responsible for cultural heritage is required to demolish it at their own expense after a formal notice period of one (1) month. After this period, the Minister will proceed with the demolition of the construction at the expense of the person concerned.Article 69.- (1) The possessor of stolen cultural heritage property must return it.(2) In the event of the return of stolen property, the possessor may claim fair compensation, provided that he proves that he acted in good faith when acquiring it.Article 70.- The possessor of an illegally exported cultural property may claim, upon its return, payment by the State of fair compensation, provided that he did not know or should not reasonably have known, at the time of acquisition, that the property in question was illegally exported.Article 71.- To determine whether the possessor of stolen or illegally exported cultural heritage acted in good faith, account shall be taken of the circumstances of the acquisition, in particular the status of the parties, the price paid, and whether or not the possessor consulted the registers relating to stolen cultural property or illegally exported, or organizations likely to provide information on the status of the goods concerned.Article 72.- In addition to the officers and agents of the Judicial Police with general jurisdiction, the personnel of the administration responsible for the protection of cultural heritage are also authorized to investigate and report violations of the provisions of this law.CHAPTER XVI: FROM THE CULTURAL HERITAGE PROTECTION AND ENHANCEMENT FUND Article 73.- (1) A Special Fund is hereby established by this law, responsible for financing activities for the protection and enhancement of cultural heritage.(2) The resources of the Special Fund for the Protection and Enhancement of Cultural Heritage provided for in paragraph 1 above shall come in particular from:- annual contributions from operators and operators working in the field of production, for commercial purposes, of cultural heritage goods;- state subsidies;- of the royalty paid in connection with the exploitation, marketing and export of cultural heritage goods;- donations and bequests.(3) A decree of the President of the Republic shall determine the procedures for managing the Fund specializing in the protection and enhancement of heritage.CHAPTER XVII: MISCELLANEOUS AND FINAL PROVISIONS Article 74. – The implementing procedures for this law shall be determined, as needed, by specific texts.Article 75.- All prior conflicting provisions are hereby repealed, in particular Law No. 91/008 of July 30, 1991 concerning the protection of the national cultural and natural heritage.Article 76.- This law shall be registered and published following the emergency procedure, then inserted in the official journal in French and English.

Yaoundé, April 18, 2013

The President of the Republic, Paul Biya

ORDER NO. 0002/MINAC/CAB OF MARCH 18, 2013 CONCERNING THE CLASSIFICATION OF THE BIMBIA HISTORIC SITE AS A NATIONAL CULTURAL HERITAGE SITE

The Minister of Arts and Culture,

Having regard to the Constitution;
Having regard to Law No. 91/008 of 30 July 1991 on the protection of the national cultural and natural heritage;
Having regard to Decree No. 92/089 of 4 May 1992 specifying the powers of the Prime Minister, as amended and supplemented by Decree No. 2001/408 of 9 December 2011 on the organization of the Government;
Having regard to Decree No. 2011/409 of 9 December 2011 appointing a Prime
Minister;
Having regard to Decree No. 2012/382 of 14 September 2012 on the organization of the Ministry of Arts and Culture,
the following is hereby ordered: Article 1.- On the classification of the Bimbia Historical Site. From the date of signature of this decree, the historical site of Bimbia is classified as a national historical heritage site. Article 2 – Site Management. The historical site of Bimbia is placed under the authority of the Ministry in charge of cultural heritage. The Ministry in charge of cultural heritage manages the Bimbia site, in collaboration with the relevant administrations, decentralized territorial authorities, and private and international partners. Article 3 – Site Protection. Any action to be carried out on the site is subject to prior authorization from the Minister responsible for cultural heritage. Article 4- Classification scope. The site boundaries are determined by regulation in collaboration with the relevant authorities. Article 5 – Miscellaneous and final provisions. This decree will be registered, published, and then inserted in the official journal in French and English.

Done in Yaoundé, on March 18, 2013

The Minister of Arts and Culture, Ama TUTU MUNA