Duties and Tax Exemption
UN agencies and registered NGOs are exempted from import duty and excise duty in accordance with the convention of the privileges and immunities of UN (1946). However, there are exemption procedures, which must adhered to by the agency or organization.
While the main approval for tax exemption is issued by the Ministry of Foreign Affairs, various other line Ministers may be involved in the approval and standards checking process depending on the type of goods being imported. For example, Ministry of Communication and Information Technology for Import of Telecommunication equipment such as HF/ VHF/UHF and Satellite equipment. All border crossing points, including International Airports and land crossing borders follow the same customs procedures. Ministry of Foreign Affairs in Kabul endorse the documents before submitting to the Customs and Revenue Department for further processing and approval. A complete set of approved documents from the Customs and Revenue Department's main office in Kabul will then be provided to respective entry point upon which access will be granted.
For contact information regarding government custom authorities, please follow the links below:
4.2.1 Afghanistan Government Contact List
Emergency Response
[Note: This section contains information which is related and applicable to 'crisis' times. These instruments can be applied when an emergency is officially declared by the Government. When this occurs, there is usually a streamlined process to import goods duty and tax free.]
In the following table, state which of the following agreements and conventions apply to the country and if there are any other existing ones
Agreements / Conventions Description |
Ratified by Country? |
---|---|
WCO (World Customs Organization) member |
Yes, 10 August 2004 |
Annex J-5 Revised Kyoto Convention |
No |
OCHA Model Agreement |
No |
Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations) |
No |
Regional Agreements (on emergency/disaster response, but also customs unions, regional integration) |
YES, SAARC, 2007 |
Reference: http://saarc-sec.org/areas_of_cooperation
Exemption Regular Regime (Non-Emergency Response)
Requirements to obtain Duty Free Status |
NGOs |
---|
INGOs registration procedure:
Once obtained the Duty Free Status it is necessary to sign the NGO Registration/MOU with the Government of Afghanistan through Ministry of Foreign Affairs. http://mfa.gov.af/en/page/6547/foreign-ngo-registration-process |
Exemption Certificate Application Procedure:
Tax Exemption procedure – previous to Custom Clearance United Nations Agencies and NGOs |
Complete set of relevant documents should be submitted for the endorsement by the Ministry of Foreign Affairs. Once endorsed the documents are submitted to the Customs and Revenue Department for further processing and approval. |
Duties and Taxes Exemption Application Procedure |
Generalities (include a list of necessary documentation) |
---|
|
Exemption Certificate Document Requirements
Duties and Taxes Exemption Certificate Document Requirements (by commodity) |
||||||
---|---|---|---|---|---|---|
|
Food |
NFI (Shelter, WASH, Education) |
Medicines |
Vehicle & Spare Parts |
Staff & Office Supplies |
Telecoms Equipment |
Invoice |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
AWB/BL/Other Transport Documents |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
Donation/Non-Commercial Certificates |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
Packing Lists |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
Customs Clearance
General Information
Customs Information |
|
---|---|
Document Requirements |
Bill of Lading, Commercial Invoice, Packing list, Health and quality certificates, Certificate of Origin, Certificate of Fumigation, Phytosanitary Certificate |
Embargoes |
None |
Prohibited Items |
Alcohol, alcoholic beverages, ammunition, animal skin, materials offensive to Islam, pork, pornography, gambling devices. Note: alcoholic drinks are permissible by diplomatic mission with prior permission. |
General Restrictions |
|
Customs Clearance Document Requirements
Customs Clearance Document Requirements (by commodity) |
||||||
---|---|---|---|---|---|---|
|
Food |
NFI (Shelter, WASH, Education) |
Medicines |
Vehicles & Spare Parts |
Staff & Office Supplies |
Telecoms Equipment |
D&T Exemption Certificate |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
Invoice |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
AWB/BL/Other Transport Documents |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
Donation/Non-Commercial Certificates |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
Packing Lists |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
Phytosanitary Certificate |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
Other Documents |
n/a |
n/a |
n/a |
n/a |
n/a |
n/a |
Transit Regime
Even though Afghanistan is a landlocked country, its strategic location that connects the Middle East with Central Asia and the Indian subcontinent makes it a major gateway. However, due to a slowly developing road network and continued insecurity, little to no cargo is transiting through the country. When required, the procedure in place is as follows:
The transport companies that are contracted to undertake the cross
border (transit) operations are required to:
- Submit a bond of 110% of the commodity invoice value at the Customs Office at the border entry point.
- Have the required permit to undertake cross border operations (usually issued by the country where the company is registered.
- Toll fees may apply.
The bond is released back to the transporters upon confirmation by the Customs office at the border exit point confirming the complete consignment has left the country.
UN agencies using their own vehicles may write a letter of guarantee instead of submitting a bond. All other formalities apply.
Prohibited Goods
- Alcoholic Drinks
- Live pigs and all pork products.
- Cotton seeds
- Narcotics / drugs
- Chemical fertilizers; ammonium nitrate as per Presidential Decree No. (28) Dated 21/01/2010, Islamic Republic of Afghanistan.
- Plastic Bags (Carry bags) as per Ministerial Cabinet Act No (1) Dated 28/03/2011.
- Importation of destructive gases of the Ozone layer included in the heading no. 2903.76 &2903.77 of Tariffs.