an inventory to exporting goods from afghanistan january ...moci.gov.af/content/files/an inventory...

An Inventory to Exporting Goods from Afghanistan – January 2013 i

An Inventory to Exporting Goods from Afghanistan – January 2013 ii

Table of Contents INTRODUCTION ........................................................................................................................................... 1 What are your obligations for business registration or trade license or investment license for Afghanistan? ............................................................................................................................................... 2 Are you registered to undertake business in Afghanistan? ................................................................. 2 Are you investing in Afghanistan? ....................................................................................................... 3 Will you need a specific Trade license for your intended activities? ................................................... 3 Which associations or regulatory authorities can assist you with your export transactions? .................... 6 How can the Afghanistan Chamber of Commerce and Industries assist you in your export

transaction? ........................................................................................................................................ 6 How can the Export Promotion Agency of Afghanistan assist you in your export transaction? ......... 7 What is the Exports One-Stop-Shop? What services are offered there? ............................................ 7 Are the goods subject to control by Afghanistan’s regulatory authorities prior to their export? ............... 8 Why are some exported goods controlled prior to their authorization for definitive exportation?.... 8 Which goods are prohibited for export from Afghanistan? ................................................................ 8 What are the goods that require permission for their restricted export from Afghanistan? .............. 8 What are the requirements for an Export Clearance? .............................................................................. 10 Why do I need to undergo Customs clearance before I export goods? ............................................. 10 Who has the right to make declaration in respect of the goods I wish to export? ........................... 10 What is the exporter's liability when a Customs broker clears the goods? ....................................... 10 What is the Customs declaration?..................................................................................................... 11 What is Entry For Temporary Exportation? ....................................................................................... 11 What is ASYCUDA? ............................................................................................................................ 11 What documents are required for a final Customs Clearance? ........................................................ 11 What is a commercial invoice? .......................................................................................................... 12 How are goods valued? ..................................................................................................................... 13 What information does Customs require to calculate the Customs value? ...................................... 13 What is the Customs Tariff? .............................................................................................................. 13 What is Classification? ...................................................................................................................... 13 What rate of duty applies to my goods? ........................................................................................... 14 Are there other export fees and taxes applicable?............................................................................ 14 Who is liable to pay duty to Customs? .............................................................................................. 14 What is reasonable care? .................................................................................................................. 15 What shall I do to obtain a Customs Clearance for the goods I wish to export?....................................... 16 Which are Afghanistan’s points of exit from which goods may be exported? .................................. 16 What is the Border Management Model? ......................................................................................... 16

What activity is required of the trader or his/her representative to obtain a Customs clearance for the goods to be exported? ................................................................................................................. 17

An Inventory to Exporting Goods from Afghanistan – January 2013 iii

List of Tables and Annexes

Table 1.1 – Fees for registering your business (by the authority of ACBR or AISA) ..................................... 3 Table 1.2 – Fees for the Investment License (issued by AISA) ..................................................................... 4 Table 1.3 – Fees for the Trade License (issued by MOCI – Business Licensing Directorate) ........................ 4 What are the essential documents required to support the application for business registration, investment or trade license? ...................................................................................................................... 4

Table 1.4 – Essential documents to support application for business registration/license ......................... 4 Table 3.1 - Prohibited exports from Afghanistan ........................................................................................ 8 Table 3.2 - Restricted exports from Afghanistan ......................................................................................... 9 Table 4.1 - Other Taxes on Exports ............................................................................................................ 14 Table 4.2 - Customs fees & charges ........................................................................................................... 14 Figure 5.1 - Afghanistan Inland Customs Department and Border Crossing Points .................................. 16 Annex 3.1 - Licensing System for the Exportation of Minerals .................................................................. 18 Annex 3.3 - Licensing System for the Exportation of Used glass, plastics and coals ................................. 20 Annex 4.1 - Explanation of SAD fields for an EX1 Export Declaration ....................................................... 22 Annex 4.2 – Goods subject to Export Duties .............................................................................................. 25 Annex 6 - Consolidation of fees, taxes and duties that may be incurred during the export transaction .. 34

6.1 Fees for registering your business - by the authority of the Ministry of Commerce and Industries, Central Business Registry or the Afghanistan Investment Service Agency ........................................ 34 6.2 Fees for the Investment License – by the authority of the Afghanistan Investment Service Agency ............................................................................................................................................... 34 6.3 Fees for the Trade License – by the authority of the Ministry of Commerce and Industries, Business Licensing Directorate .......................................................................................................... 35 6.4 Fees to obtain specific Permits to export .................................................................................... 35 6.5 Issuance of the Certificate of Origin – by the authority of the Afghanistan Chamber of Commerce and Industries .................................................................................................................. 35 6.6 Export duty rates – by the authority of the Minister of Finance, Afghanistan Customs Department ... Please refer to Annex 4.2 of this inventory for the table of export duties applicable to the specific goods, according to their tariff classification. ................................................................ 35 6.7 Fixed Taxes – by the authority of the Ministry of Finance, Afghanistan Customs Department .. 35 6.8 Customs fees & charges – by the authority of the Ministry of Finance, Afghanistan Customs Department ....................................................................................................................................... 36

An Inventory to Exporting Goods from Afghanistan – January 2013 1

INTRODUCTION The Government of the Islamic Republic of Afghanistan recognizes that:

Transparency is essential in international trade to allow commercial operators to fully understand the conditions and constraints for entering and operating in a market

Timely and accurate trade related information must be made easily accessible and readily available to all interested persons

Access to such information is essential to ensure predictability in the application and enforcement of these rules, as well as to promote voluntary compliance by traders with them.

Accordingly, this Inventory, prepared by the Ministry of Commerce and Industries, is intended as the official reference point to clarify documentation and fees required for all procedures related to trading across the border. The information contained within the Inventory has been sourced from the various enactments of law, regulation and other legislative documents, and from interviews with the regulatory authorities and service agencies named below, including the:

Ministry of Commerce and Industries - Afghanistan Central Business Registry and Directorate of Business Licensing

Afghanistan Investment Support Agency

Afghanistan Chamber of Commerce and Industries

Export Promotion Agency of Afghanistan

Ministry of Information and Culture

Ministry of Mines

Ministry of Finance – Afghanistan Customs Department. The Ministry of Commerce and Industries cannot overemphasize that, although the information in this publication is provided to promote understanding of, and compliance with the rules and regulations for exporting from Afghanistan, the information provided here is for general purposes only. Exporters may also wish to obtain guidance from private-sector experts who specialize in exporting, for example, licensed customs brokers, attorneys or consultants.

This inventory is written in question / answer format, and consists of five sections:

What are your obligations for business registration or trade license or investment license for Afghanistan?

Which associations or regulatory authorities can assist you with your export transactions?

Are the goods subject to control by the Afghanistan regulatory authorities prior to their export?

What are the requirements for an export clearance?

What shall I do to obtain a Customs clearance for the goods I wish to export?

The final Annex is a consolidation of the fees, duties, and taxes that may be applied during the export transaction.


What are your obligations for business registration or trade license or investment license for Afghanistan?

This first section discusses the trader’s obligation for obtaining authority to operate a business, trade and invest in Afghanistan, and answers the following questions:

Are you registered to undertake business in Afghanistan?

Are you investing in Afghanistan?

Will you need a specific Trade license for your intended activities?

What are the fees for each registration or license?

What are the essential documents required to support the application for business registration, investment or trade license?

Are you registered to undertake business in Afghanistan?

Every legal entity that wishes to export goods from Afghanistan, whether that entity is an individual or a business, must register with the Afghanistan Central Business Registry (ACBR). The ACBR’s objective is registering business for two purposes:

To ensure each business is set up as a legal entity with an operating name that is unique to the business

To gather data about the nature and operation of business for government decision-making to plan actions that support private sector development.

This registration process can be completed at either of:

The Afghanistan Central Business Registry office within the Ministry of Commerce & Industries (MOCI), or with the

Afghanistan Investment Support Agency (AISA), if you are intending to invest in Afghanistan. There are four types of legal entities requiring registration:

Sole Proprietorship, that is, a business not having a legal identity separate from the individual running it

Partnerships

Limited Liability Company

Corporation. When making an application for business registration, you will be assisted to:

Obtain a tax identification number (TIN)

Register your business at the Afghanistan Central Business Registry

Publish your business information in the Official Gazette including the details of the name of the company, the name of the president and vice-president, the address/location for the company, the initial capital, the type of operation/activity

Obtain a referral letter to any licensing agency, if required for your trading purposes. After issuance of the license, and if there are any modifications to your business’ Articles of Association or appointed Agent, or if your business is no longer operational, you shall immediately report the change or request for cancellation to the ACBR.


Are you investing in Afghanistan?

To invest in Afghanistan, there is a need to obtain both corporate registration and the Investment license issued by the Afghanistan Investment Support Agency (AISA). Those foreign investors or companies dealing with investment-related sectors including services, consulting, logistics, and transport are also required to obtain an Investment license from the Afghanistan Investment Support Agency. As the Afghanistan Investment Support Agency provides a one-stop shop service that incorporates the business registration procedures, when making an application for Investment, you will be assisted to:

Obtain a tax identification number (TIN)

Register your business at the Afghanistan Central Business Registry

Publish your business information in the Official Gazette including the details of the name of the company, the name of the president and vice-president, the address/location for the company, the initial capital, the type of operation/activity

Obtain a referral letter to any Ministry or licensing agency, if an activity license or permit is required for your trading purposes

AISA reserves the right to inspect the company premises to check its equipment and activities; and an inspection report shall be compiled with a copy provided to the business, and the original report placed as a public record on file at AISA. Will you need a specific Trade license for your intended activities?

If you wish to conduct international trade and transport transactions in Afghanistan, after you have registered your business with the ACBR, you shall also obtain a Trade license from the Directorate of Business Licensing within the Ministry of Commerce and Industries. This Directorate administers eight business licenses:

Local Trading Company

Foreign Trading Company

Mix Foreign and Local Trading Company

Transit and Freight Forwarding Company

Local Individual Trading License

Foreign Individual Trading License

Broker Service License

Foreign Agency Trading License. A person may conduct an export transaction whilst not holding a business license, but they shall incur an additional 1% (3% instead of 2%) fixed tax on the value of their exports. Irrespective if the person is paying the 2% or 3% tax, these payments can be claimed as credit in the calculation of the trader’s annual income tax assessment. What are the fees for each registration or license?

Table 1.1 – Fees for registering your business (by the authority of ACBR or AISA)

Entity type Fee for initial issuance of license

Form Fee Registration Name Fee (short passage)

Afghani legal persons 500 Afs or USD 10 750 Afs or USD 15 3 Afs per word

Sole proprietor 500 Afs or USD 10 750 Afs or USD 15 3 Afs per word

Foreign natural and legal persons 500 Afs or USD 10 750 Afs or USD 15 3 Afs per word

Agency (representative office) 500 Afs or USD 10 750 Afs or USD 15 3 Afs per word


Table 1.2 – Fees for the Investment License (issued by AISA)

Amount of Initial Capital Classification Initial License (valid for one year)

Renewal of License

USD 5,000 to USD 10,000 Small Size Business Afs 2,600 or USD 50

Afs 2,600 or USD 50

USD 10,001 to USD 1,000,000

Medium size Business Afs 18,200 or USD 350

25% of initial licensing fee

USD 1,000,001 or more Large size Business Afs 26,000 or USD 1,000


Irrespective of initial capital investment, the construction, logistics, and security sectors attract a fee of

USD 700 50% of initial licensing fee

Table 1.3 – Fees for the Trade License (issued by MOCI – Business Licensing Directorate)

Entity type Initial License (valid for one year) Renewal of License

Afghani Individual trader Afs 7,200 or USD 140 Afs 4,700 or USD $91

Afghani-owned trading company Afs 12,400 or USD 241 Afs 7,200 or USD 140

Foreign Individual trader USD 1400 + Afs 5,000 or USD 1,500 USD 400 + Afs 5,000 or USD 500

Foreign-owned trading company USD 1900 + Afs 3,000 or USD 1,960 USD 900 + Afs 3,000 or USD 960

Mixed Afghani and Foreign owned trading company

USD 1900 + Afs 3,000 or USD 1,960 USD 900 + Afs 3,000 or USD 960

Broker Service Foreign USD 1900 + Afs 3,000 or USD 1,960 USD 900 + Afs 3,000 or USD 960

Afghani-owned Transit and Freight Forwarding company – licensed to practice international transportation operations to and from Afghanistan

Afs 12,700 or USD 241 Afs 7,200 or USD 140

Afghani-owned company establishing a Trade and/or Transit Agency overseas

For an overseas trade or transit license: Afs12,300 or USD 246

For an overseas trade or transit license: Afs 7,000 or USD 140

What are the essential documents required to support the application for business registration, investment or trade license?

Table 1.4 – Essential documents to support application for business registration/license

Name/Type of document Required Who must present?

Application form for the registration of business – in prescribed form

ACBR

All applicants

Application form for the Investment license – in prescribed form

ACBR & AISA All applicants

Application form for the Trade License (Free format) ACBR & Trade license All applicants

Afghanistan national Identity card (Tazkera) ACBR, AISA, & Trade License

Afghan individuals

Foreign passport ACBR, AISA, & Trade License

Foreign individuals

Five (5) sets of passport photographs of the president and vice-president of the business, or the individual

ACBR & Trade License All applicants

Afghanistan Company Statute – Articles of Association and Shareholder’s Agreement

ACBR & Trade License Afghan companies

Notarized copy of foreign business license, attested by Ministry of Foreign Affairs and the Afghanistan Embassy in the home country of the foreign legal entity

ACBR, AISA, & Trade License

Foreign Companies only


Articles of Incorporation or Partnership Agreements (whichever is applicable) – Attested by the foreign government authority

ACBR & Trade License All applicants

Notarized copy of the Power of attorney if you are granting authority to another person (foreign or domestic) in Afghanistan to manage your company operations on a day-to-day basis

Trade License Foreign Companies only

Evidence of foreign tax identity and number ACBR & Trade License Foreign Companies only

2 sets of passport photos of the Directors or key principals

Trade License All applicants

Referral by their Embassy to the Directorate of Business Licensing


A personal security clearance from their respective Embassy

ACBR & Trade License Foreign Companies only

A letter of guarantee from a reputable Banking institution in their country


A certificate of no criminal record / police report from their respective country



Which associations or regulatory authorities can assist you with your export transactions?

This second section introduces you to the services offered by the associations and regulatory authorities that operate within Afghanistan to support exporters.

How can the Afghanistan Chamber of Commerce and Industries assist you in your export transaction?

How can the Export Promotion Agency of Afghanistan assist you in your export transaction?

What is the Exports One-Stop-Shop? What services are offered there? How can the Afghanistan Chamber of Commerce and Industries assist you in your export transaction?

The focus of the Afghanistan Chamber of Commerce and Industries is the promotion of a world-class environment for doing business in Afghanistan that encourages private sector investment, entrepreneurship and lifts the community living standards. In order to achieve its vision and implement its mission, ACCI has adopted four strategic objectives in

the next five years.

Consolidate ACCI as the premier voice of business and economic development in Afghanistan

Win the confidence, support and participation of businesses in every sector of the economy and represent their interests in a reliable and sustainable manner, in accordance with their membership category

Attain a level of influence to shape the enabling environment for doing business in Afghanistan, across its borders, and to nurture public and private strategic partnerships in the interest of economic growth and employment creation

Enhance and sustain organizational, managerial, technical, and financial capacity of the chamber system by establishing clear roles and functions in its structure and operation at national, regional and provincial levels.

One of the functions of the ACCI’s Industry and Export Promotion Department is to issue certificates of origin upon request, to enable the importer in the specific country of destination to claim preferential tariff rates for the Afghani products. There are two conditions:

The country of destination of the goods for export must be one of the named twenty-six (26) countries that operate the generalized system of preferences

The goods for export must fall within a description of products eligible for preference in the country of destination, must comply with the rules of origin to the country of destination, and comply with the consignment conditions specified by the country of destination.

The procedures for obtaining the certificate of origin are: 1. You shall complete the FORM A Certificate of Origin, following the guidelines on the reverse of the

form. 2. You shall present the list of goods to be exported, the commercial invoice of sale, and your trade

license when making application to the ACCI at the OSS. 3. The fee for issuance of the certificate is Afs 50 for sukook, plus an administration fee equal to 0.1%

of the FOB value of the goods to be exported if ACCI is required to assist you with the completion of the Forms.

4. The time to obtain the certificate of origin is estimated at one (1) hour. Note: there are separate certificate of origin forms for goods destined to China and the SAFTA countries.


For further information, visit the ACCI at http://www.acci.org.af/about-us/about-acci.html How can the Export Promotion Agency of Afghanistan assist you in your export transaction?

The Export Promotion Agency of Afghanistan is an entity of the Ministry of Commerce and Industries established in 2006 and their current activities are to:

Facilitate participation of exporters in national and international exhibitions

Provide Afghanistan’s exporters with trade information

Support match-making between Afghanistan’s exporters and importing companies abroad

Lobby for a better export-framework, including reduction of export regulations and other constraints

Build exporters’ capacity by enhancing their knowledge of international trade with pre-exhibition trainings etc.

What is the Exports One-Stop-Shop? What services are offered there?

The Exports One-Stop-Shop is an initiative of the Afghanistan government and the Export Promotion Agency of Afghanistan, in coalition with traders, to support trade and to streamline the export process, and is established at the Kabul Customs House. The authorities present at the Exports One-Stop-Shop include the:

Afghanistan Chamber of Commerce and Industries

Export Promotion Agency of Afghanistan

Association of Carpet Exporters

Association of Animal Producers

Association of Raisin Exports

Ministry of Agriculture, Irrigation and Livestock – Plant Quarantine, Quality Control, and Animal Health

Ministry of Information and Culture – National Museum

Ministry of Mines

For further information, refer to the Fact Sheet found on the Afghanistan Customs Department website at http://customs.mof.gov.af/Content/files/OSS%20One%20Pager%20English.pdf

http://www.acci.org.af/about-us/about-acci.html


Are the goods subject to control by Afghanistan’s regulatory authorities prior to their export?

This third section discusses the goods that are either prohibited for export, require prior permission for their export by an Afghanistan regulatory authority, or that may require your consideration in order to meet international standards.

Why are some exported goods controlled prior to their authorization for definitive exportation?

Which goods are prohibited for export from Afghanistan?

What are the goods that require prior permission for their exportation to Afghanistan?

Why are some exported goods controlled prior to their authorization for definitive exportation?

The Afghanistan Government controls the exportation of archaeological relics, antiquities and works of art to preserve the cultural interests of Afghanistan, and to comply with numerous international agreements and conventions governing the trade in – and export and movement of these goods. The controls apply to all types of exportations, including those made by mail, and either takes the form of:

An absolute prohibition, which means that you are not allowed to export the goods in any circumstances, or

A restriction, where you need to have written permission in order to export the goods, and there may be limitation of exit from certain ports, restricted routing, or storage.

The following information broadly outlines what goods are prohibited or restricted, where you can obtain more information about the control and, in the case of restricted goods, the details of how to apply for permission to export. The information about prohibited and restricted goods provided on this website is a guide only. The Ministry of Commerce and Industries recommends that you exercise care with its use, and seek more detailed information to ensure that you will comply with legislative requirements before attempting to export restricted goods. Which goods are prohibited for export from Afghanistan?

Table 3.1 - Prohibited exports from Afghanistan

General description of Goods

Antiquities and Afghanistan’s archaeological relics, as per the law “Preservation of historic and cultural heritage of Afghanistan”, of 20 May 2004.

What are the goods that require permission for their restricted export from Afghanistan?

The restricted goods are identified in various laws and Ministerial Orders and are listed below in table 3.2. For those licensing systems that require permission for export prior to the departure of the goods from Afghanistan, a fact sheet is provided that answers the following questions:

What does the licensing system apply to?

What is the purpose of the licensing system?

Who has legal authority for the licensing system?

What is the legal basis?

Who is eligible to apply for license?

Do quotas apply for this license?

How to apply?

What are the regulatory procedures?


What are the conditions of the license?

What are the fees?

Are there published service standards for the licensing system? Table 3.2 - Restricted exports from Afghanistan

General description of Goods, and the regulatory authority

The purpose of the licensing system / control, and requirements for documentary compliance and fees

Minerals The Cadastre Department – Ministry of Mining

To regulate the legal extraction of minerals for exportation and to ensure payment of revenue to government. Refer to the fact sheet for this licensing system in Annex 3.1 of this inventory.

Scrap Metals The Export Promotion Agency of Afghanistan – Ministry of Commerce and Industries

To facilitate the export of scrap metals, and for statistical reasons. Refer to the fact sheet for this licensing system in Annex 3.2 of this inventory.

Used glass, plastics and coal The Export Promotion Agency of Afghanistan – Ministry of Commerce and Industries

To facilitate the export of used glass, plastics and coal, and for statistical reasons. Refer to the fact sheet for this licensing system in Annex 3.3 of this inventory.


What are the requirements for an Export Clearance?

This fourth section discusses the fundamentals for preparing the Customs declaration, and answers the following questions:

Why do I need to undergo Customs clearance before I export goods?

Who has the right to make declaration in respect of the goods I wish to export?

What is the exporter’s liability when a Customs broker clears the goods?

What is the Customs declaration?

What is Entry For Temporary Exportation?

What is ASYCUDA?

What documents are required for a final Customs clearance?

What is a commercial invoice?

How are goods valued?

What information does Customs require to calculate the Customs value (FOB)?

What is the Customs Tariff?

What is classification?

What rate of duty applies to my goods?

Are there other export fees and taxes applicable?

Who is liable to pay duty to Customs?

What is reasonable care?

Why do I need to undergo Customs clearance before I export goods?

The Afghanistan Customs Department undertakes security screening and collects revenue charges on behalf of the Afghanistan Government. Exported goods are subject to risk criteria and may be subject to the payment of export duty and other levies as applicable. A Customs export clearance refers to the procedure where the exporter of the goods is required to lodge an automated or manual declaration covering the particulars of their goods to be exported, the payment of any revenue charges due and subsequent formal release of those goods by Customs for direct export. Who has the right to make declaration in respect of the goods I wish to export?

Only the owner, purchaser, or a licensed Customs broker may make a Customs declaration in respect of the exported goods. Customs brokers are the only persons who are authorized to act as agents for exporters in the transaction of their Customs business. Customs brokers are private individuals or firms licensed by Customs to prepare and file the necessary Customs entries, arrange for the payment of duties found due, take steps to effect the release of the goods in Customs custody, and otherwise represent their principals in Customs matters. The fees charged for these services may vary according to the Customs broker and the extent of services performed. For further information, refer to the Afghanistan Customs Department’s procedure in force for Customs Brokers, found at http://customs.mof.gov.af/en/page/5646

What is the exporter's liability when a Customs broker clears the goods?

Where an exporter uses the service of a Broker, any declarations or actions undertaken by the broker in this process are deemed to have been made by the exporter. The exporter may also be liable for any or all penalties or additional duties that are incurred by the broker in this clearance process.

http://customs.mof.gov.af/en/page/5646


What is the Customs declaration?

Afghanistan has adopted the Single Administrative Document (SAD) that enables harmonization of codification and simplification of procedures in international trade exchanges. The lodgment at a customs office of a declaration signed by the Declarant shall indicate that the person concerned is declaring the goods in question for the Customs procedure applied for and, without prejudice to the possible application of any penal provisions, shall be equivalent to the engagement of responsibility in respect of:

The accuracy of the information given in the declaration

The authenticity of the documents attached, and

The observance of the obligations inherent in the entry of the goods in question under the customs Regime/procedure concerned.

In respect of consignments destined for export from Afghanistan, the majority of declarations are made in the EX1 – Direct Exportation, used when goods are exported for commercial, business or personal purposes from Afghanistan. The customs declaration must be correctly completed and contains a legally binding declaration. It is important that exporters understand the definitions for the terminology used on the export declaration in order to correctly complete the declaration. Explanations of the terminology for the EX1 declaration are set out in Annex 4.1 to this inventory, and include an explanation of how to complete each field of the declaration. Remember that in respect of the declaration, an inaccurate declaration of quality, quantity, value and origin of goods during the Customs processes is illegal, and will be prosecuted. What is Entry For Temporary Exportation?

If you are exporting business or commercial goods that you intend to bring back into Afghanistan, you are still required to have export clearance. The nature of the goods, what they will be used for while they are outside Afghanistan and who is exporting the goods will determine whether or not the goods will qualify for temporary departure. Initial approval for a temporary export can only be granted for a maximum of twelve months; applications may be made to extend this period but any extensions must be approved prior to the expiry of the original approval. What is ASYCUDA?

ASYCUDA refers to the Automated System for Customs Data software that was designed by the United Nations Conference for Trade and Development (UNCTAD) for automation of Customs processes, and that has been implemented within the Afghanistan Customs Department processes. The ASYCUDA system handles manifest and Customs declaration data, risk criteria and profiles, accounting procedures, and transit and suspense procedures. It takes into account the international codes and standards developed by the international Organization for Standardization (ISO), the World Customs Organization (WCO), and the United Nations. What documents are required for a final Customs Clearance?

The export declaration must be supported by the following documentation:

Bill of lading, airway bill, or ‘Barnama’ (the afghani local road waybill)


Detailed Commercial Invoice/s

Packing List

Business License

Tax certificate

In respect of restricted goods as discussed in section 3 of this Inventory, the appropriate certificate of conformity or approval to export issued by the pertinent regulatory authority

Clean report of findings (pre-shipment inspection) may be required for the country of destination

Certificate of Origin. This list is not exhaustive and you may be required to furnish additional documents to those listed as deemed necessary to assist Customs to verify the declared goods. All documents required for Customs clearance are required as hard copies. What is a commercial invoice?

A commercial invoice, signed by the seller or shipper, or his agent, is acceptable for Customs purposes if it is prepared in the manner customary for a commercial transaction involving goods of the kind covered by the invoice. The invoice must provide the following information:

The port of entry to which the merchandise is destined

If merchandise is sold or agreed to be sold, the time, place, and names of buyer and seller; if consigned, the time and origin of shipment, and names of shipper and receiver

A detailed description of the merchandise, including the name by which each item is known, the grade or quality, and the marks, numbers, and symbols under which it is sold by the seller or manufacturer to the trade in the country of exportation, together with the marks and numbers of the packages in which the merchandise is packed

The quantities in weights and measures

If sold or agreed to be sold, the purchase price of each item in the currency of the sale

If the merchandise is shipped for consignment, the value of each item in the currency in which the transactions are usually made, or, in the absence of such value, the price in such currency that the manufacturer, seller, shipper, or owner would have received, or was willing to receive, for such merchandise if sold in the ordinary course of trade and in the usual wholesale quantities in the country of exportation

The kind of currency

All charges upon the merchandise, itemized by name and amount including freight, insurance, commission, cases, containers, coverings, and cost of packing; and, if not included above, all charges, costs, and expenses incurred in bringing the merchandise from alongside the carrier at the port of exportation in the country of exportation and placing it alongside the carrier at the first Afghanistan port of entry. The cost of packing, cases, containers, and inland freight to the port of exportation need not be itemized by amount if included in the invoice price and so identified. Where the required information does not appear on the invoice as originally prepared, it shall be shown on an attachment to the invoice

All rebates, drawbacks, and bounties, separately itemized, allowed upon the exportation of the merchandise

The country of origin

All goods or services furnished for the production of the merchandise not included in the invoice price

If the merchandise on the documents is sold while in transit, the original invoice reflecting this transaction and the resale invoice or a statement of sale showing the price paid for each item by the purchaser shall be filed as part of the entry, entry summary, or withdrawal documentation

Each invoice shall state in adequate detail what merchandise is contained in each individual


package

Each invoice shall set forth in detail, for each class or kind of merchandise, every discount from the list or other base price that has been or may be allowed in fixing each purchase price or value.

How are goods valued?

Afghanistan has adopted the WTO Valuation Agreement that primarily bases the Customs transactional value for the exported goods as being the price actually paid or payable for the goods when sold for export to the country of destination, plus, certain adjustments of costs and charges. The declarant is responsible for using reasonable care to value exported merchandise and provide any other information necessary to enable the Customs officer to properly assess the duty and determine whether any other applicable legal requirement is met. The Customs officer is then responsible for fixing the value of the exported merchandise. Generally, the Customs value of all merchandise exported from Afghanistan will be the transaction value for the goods. If the transaction value cannot be used, then certain secondary bases are considered. The secondary bases of value, listed in order of precedence for use, are:

Transaction value of identical merchandise

Transaction value of similar merchandise

Deductive value

Computed value, and the order of precedence of the last two values can be reversed if the exporter so requests in writing at the time of filing the entry.

What information does Customs require to calculate the Customs value?

Name of the seller of the goods

Name of the buyer of the goods

Complete description of the goods

The selling price to the purchaser of the goods.

What is the Customs Tariff?

All goods exported from Afghanistan are subject to duty or duty-free entry in accordance with their classification under the applicable items in the 2012 Harmonized Tariff Schedule of Afghanistan. The global “Harmonized System” includes the broad, core specifics and structure of the classifications universal to all countries on the six-digit level, with each participating country eligible to add and define the specific detail items, and to create and assign rates of duty in any required categories for all classifications. The tariff schedule is divided into various sections and chapters dealing separately with merchandise in broad product categories. To view and download the 2012 Harmonized Tariff for Afghanistan, visit the Afghanistan Customs Department website at http://customs.mof.gov.af/en/page/1035 What is Classification?

Classification is an important factor affecting dutiable status, and is initially the responsibility of an exporter, Customs broker or other person preparing the declaration, and familiarity with the organization of the 2012 Harmonized Tariff Schedule of Afghanistan facilitates the classification process.

http://customs.mof.gov.af/en/page/1035


What rate of duty applies to my goods?

The rate of duty applicable is determined by the classification of the goods in the 2012 Harmonized Tariff Schedule of Afghanistan. When goods are dutiable, ad valorem, specific, or compound rates may be assessed. An ad valorem rate, which is the type of rate most often applied, is a percentage of the CIF value of the merchandise, such as five percent ad valorem. A specific rate is a specified amount per unit of weight or other quantity, such as 5.9 cents per dozen. A compound rate is a combination of both an ad valorem rate and a specific rate, such as 0.7 cents per kilo plus 10 percent ad valorem. Only specific products are liable to export duty and these are listed, in Annex 4.2 to this inventory, by their HS code, their description, and the respective ad valorem rate to be applied to the Customs (FOB) value of the goods. If there has been a recent change in duty, the rate to be applied to the declaration is the one that was in force at the time the consignment arrived in Afghanistan. Note: further that a fixed tax of 2 per cent applies on all re-exportations. Are there other export fees and taxes applicable?

Afghanistan also applies fixed taxes in addition to the applicable duty rates as quoted in the 2012 Harmonized Tariff for Afghanistan.

Table 4.1 - Other Taxes on Exports

Type Rate Note

Fixed Tax 2% of (customs duty + customs value) or 3% of (customs duty + customs value) if the trader does not have a business license

Applied on all exports and considered an advance payment toward the trader’s income tax liability.

Business Receipts Tax (BRT) 2% of (customs duty + customs value)

Cannot be claimed as credit.

Table 4.2 - Customs fees & charges

Name of Form Cost of Form Note

ACCD Form Afs 50

Customs Declaration Forms in ASYCUDA System

First Page Afs 100 Adding more pages with first page, increasing Afs 10 with total

Who is liable to pay duty to Customs?

Duty that is payable on goods exported from Afghanistan is a debt to the State and is owed to Customs by the exporter of the goods. Where exporters arrange for clearance of the consignments using the service of a licensed broker, the broker normally pay the duty to Customs. If you entrust money to a broker for the payment of Customs duties and these monies are not forwarded to Customs for any reason, the exporter is still liable to Customs for the debt and no consignment shall be released for consumption without the full payment of duty.


What is reasonable care?

Reasonable care is an explicit responsibility on the part of the exporter. Despite its seemingly simple connotation, the term reasonable care defies easy explanation because the facts and circumstances surrounding every export transaction differ, from the experience of the exporter to the nature of the exported articles. Consequently, neither Customs nor the exporting community can develop a reasonable care checklist capable of covering every export transaction. The following are suggestions to the exporter for faster clearance of your goods:

Include all information required on your customs invoices

Prepare your invoices carefully - Type them clearly - Allow sufficient space between lines - Keep the data within each column

Make sure that your invoices contain the information that would be shown on a well-prepared packing list

Mark and number each package so it can be identified with the corresponding marks and numbers appearing on your invoice

Show a detailed description on your invoice of each item of product contained in each individual package

Mark your goods legibly and conspicuously with the country of origin unless they are specifically exempted from country-of-origin marking requirements, and with such other marking as is required by the marking laws of the country of destination

Observe the instructions closely with respect to invoicing, packaging, marking, labeling, etc., sent to you by your customer in the country of destination

Establish sound security procedures at your facility and while transporting your goods for shipment - Do not give smugglers the opportunity to introduce illegal or un-enumerated goods into your export shipment.


What shall I do to obtain a Customs Clearance for the goods I wish to export?

This fifth section describes the activity required of the Trader or his/her representative to obtain a Customs clearance for the goods to be exported, according to the various customs ports of entry, inland clearance depots and border crossing points.

Which are Afghanistan’s points of exit from which goods may be exported?

What is the Border Management model?

What activity is required of the trader or his/her to obtain a Customs clearance for the goods to be exported?

Which are Afghanistan’s points of exit from which goods may be exported?

Afghanistan has three (3) international airports at which goods may be exported. In addition, Afghanistan has 12 international border crossing points with its neighboring countries: three with Iran, three with Pakistan, three with Tajikistan, one with Uzbekistan and two with Turkmenistan. The main Border Crossing Points are Torkham (with Pakistan), Hairatan (with Uzbekistan) and Islam Qala (with Iran). Figure 5.1 - Afghanistan Inland Customs Department and Border Crossing Points

What is the Border Management Model?

From March 2011, Afghanistan began implementing a Border Management Model for Border Crossing Points according to international best practices. The principle of the Border Management Model is the joint management of the border activities between the Ministry of Labor and the Ministry of Finance. The Afghanistan Border Police continues to be the primary agency in control of immigration and national security, with the Afghanistan Customs Department as the primary agency in the control of international trade. As at August 2012, the Border Management Model has been entirely or partly introduced at four Border Crossing Points; Hairatan, Islam Qala, Shirkhan Bandar and Zaranj.


What activity is required of the trader or his/her representative to obtain a Customs clearance for the goods to be exported?

Annex 5.1 to this inventory, describes the activities of the trader or his representative in the Customs Clearance process at the border crossing point, the inland clearance depot and the international airport of entry.


Annex 3.1 - Licensing System for the Exportation of Minerals


All minerals mined in Afghanistan, and sold for export.


To regulate the legal extraction of minerals for exportation and to ensure payment of revenue to government.


The Ministry of Mining - facilitated through the Cadastre Department.


The Law of “Minerals”, of 14 February 2010.


Any legal or natural person holding business license obtained from Ministry of Commerce and Industries or Investment license from the Afghanistan Investment Support Agency are eligible to apply for permit to export minerals.


No.

How to apply?

An application shall be made in free form and contain information in respect of:

The name and address of the exporter

The quantity, weight, quality and value of each mineral to be included within the export shipment

If the mineral is lapis, the grading of the stones must be declared. An application shall be supported by:

A Business License issued by the Ministry of Commerce and Industries or an Investment license issued by the Afghanistan Investment Support Agency

The commercial invoice of sale for the minerals. An application shall be submitted to the Ministry of Mining.


1. The Deputy Minister of Mining shall review the application and forward it to the Directorate of Cadastre – Division for the Transaction of Minerals.

2. The Division for the Transaction of Minerals shall refer the application to the relevant Commission. 3. The Commission shall check the stones and specify the minerals and their respective prices according

to the average price of local markets 4. The Commission shall issue a tax statement to the applicant for the payment of the royalty tax at the

AF Bank. 5. Upon submission of proof of evidence of payment, the Commission shall write a letter as a permit to

export to the Afghanistan Customs Department informing them the successful applicant for permit will be exporting a set quantity of specific stones and they have paid the royalty revenue to the Government in respect of those stones.

6. The permit holder shall visit the office of the Afghanistan Chamber of Commerce and Industries to obtain the Certificate of Origin for minerals.

7. The permit holder shall present the export permit and the certificate of origin with the Customs declaration to facilitate the export customs clearance.

8. If the Commission recommend the refusal of the application for permit due to an erroneous declaration, that shall advise the applicant in writing, and due to national security, the reasons for refusal may not be necessarily advised.



The permit is valid for the single export clearance of the minerals as described in the commercial invoice.

There is no penalty for the non-utilization of a license or a portion of a license.

Licenses are transferable between exporters, as long as the nature of the minerals does not change.

What are the fees?

For all minerals with exception of lapis, a royalty tax of 15 per cent is charged against the commercial invoice value. In respect of lapis, a royalty tax of 15 per cent is charged according to the set value assessed for the stone’s grade.

Are there published service standards for the licensing system?

The Ministry of Mining has not established service standards for the processing of the application and the issuance of the permit; generally, the application is processed within three (3) days.

Annex 3.2 - Licensing System for the Exportation of Scrap Metals


Any scrap metal products from Afghanistan to be sold for export.


To facilitate the export of these products, and for statistical reasons.


The Export Promotion Agency of Afghanistan.


Ministerial Order No. 115 of 10 April 2011 transfers responsibility of issuance of this permit to the Export Promotion Agency of Afghanistan.


Only legal entities holding business license from Ministry of Commerce and Industries are eligible to apply for licenses.


No.

How to apply?

At the One Stop Shop premise of the Afghanistan Customs Department building, the applicant shall complete a form and include information in respect of:

Name of the applicant

Full address and contact information

Country of destination for the goods

Description and quantity of products to be exported

The commercial invoice for sale of the goods. An application shall be supported with a copy of the Business license from the Ministry of Commerce and Industries. An application shall be submitted to the Export Promotion Agency prior to the exportation of the goods.


1. The Export Promotion Agency shall review the application form and issue an invoice requiring the payment of the service fees.


2. The applicant pays the invoice at the Da Afghanistan Bank and returns with proof of payment to the Export Promotion Agency.

3. The Export Promotion Agency shall issue a permit to export, and the letter of referral to the Chamber of Commerce for the issuance of the Certificate of Origin.

4. The Chamber of Commerce issues the Certificate of Origin for the goods. 5. The permit holder submits the permit to export, the invoice, and the certificate of origin with the

Customs declaration to the Afghanistan Customs Department for the clearance process.


The permit to export is valid for the specific shipment as declared in the Customs Declaration.

There is no penalty established for the non-utilization of a permit or a portion of a permit.

Permits are not transferable between exporters.

What are the fees?

A service fee of 0.01 per cent of the invoice value of the goods to be exported is levied by the Export Promotion Agency. Are there published service standards for the licensing system?

The Export Promotion Agency has not established service standards for the processing of the application and the issuance of the license; generally, the license is issued within one (1) day.

Annex 3.3 - Licensing System for the Exportation of Used glass, plastics and coals


Any used glass, plastics or coal products from Afghanistan to be sold for export and recycling in another country.


To facilitate the export of these products, and for statistical reasons.


The Export Promotion Agency of Afghanistan.


Minister Order no. 115 of 10 April 2011 transfers responsibility of issuance of this permit to the Export Promotion Agency of Afghanistan.


Only legal entities holding business license from the Ministry of Commerce and Industries are eligible to apply for licenses.


No.

How to apply?

At the One Stop Shop premise of the Afghanistan Customs Department building, the applicant shall complete a form and include information in respect of:

Name of the applicant

Full address and contact information

Country of destination for the goods

Description and quantity of products to be exported

The commercial invoice for sale of the goods.


An application shall be supported with a copy of the Business license from the Ministry of Commerce and Industries. An application shall be submitted to the Export Promotion Agency prior to the exportation of the goods.


1. The Export Promotion Agency shall review the application form and issue an invoice requiring the payment of the service fees.

2. The applicant pays the invoice at the Da Afghanistan Bank and returns with proof of payment to the Export Promotion Agency.

3. The Export Promotion Agency shall issue a permit to export, and the letter of referral to the Chamber of Commerce for the issuance of the Certificate of Origin.

4. The Chamber of Commerce issues the Certificate of Origin for the goods. 5. The permit holder submits the permit to export, the invoice, and the certificate of origin with the

Customs declaration to the Afghanistan Customs Department for the clearance process.


The permit to export is valid for the specific shipment as declared in the Customs Declaration.

There is no penalty established for the non-utilization of a permit or a portion of a permit.

Permits are not transferable between exporters.

What are the fees?

A service fee of 0.01 per cent of the invoice value of the goods to be exported is levied by the Export Promotion Agency.

Are there published service standards for the licensing system?

The Export Promotion Agency has not established service standards for the processing of the application and the issuance of the license; generally, the license is issued within one (1) day.


Annex 4.1 - Explanation of SAD fields for an EX1 Export Declaration

Field No.

Field Label Action Description and/or Use

1 Declaration Mandatory

To identify which Customs regime the particular SAD belongs to. A declaration model number is entered on the SAD form in this field. For all export declarations this model is EX with a number identifying which procedure the export belongs to i.e. 1 for direct export.

2 Exporter code, name and address

Mandatory For export declarations, this field requires the input of the full name and address of the overseas exporter (supplier) of the goods to Afghanistan.

3 Pages System populated

Total number of pages in this declaration, including the front page and any continuation pages, i.e. two, three, as required.

4 Lists Not required

5 Items Mandatory Total number of items on the declaration.

6 Total number of packages

Mandatory The Declarant must state the total number of packages for the whole of the declaration (i.e. the sum of all packages in all line items). For bulk cargo you may enter 1 (for example 57,000 tonnes of wheat transported in wagons)

7 Declarant reference number

Mandatory This is the internal sequence number used by declarant (i.e. job number).

8 Consignee code, name and address

Mandatory For export declarations the consignee is the exporter in Afghanistan. You must enter the Exporter TIN code and the full name and address of person exporting goods into Afghanistan.

9 Person responsible for financial settlement

Optional Insert the code and name of the person/company who is responsible for making the payments of the taxes

10 Count. Last Consign.

Mandatory Country of Last Consignment –This is the country code where the goods were last loaded onto the ship / aircraft / Rail / Road transport

11 Free Field Not required

12 Value Details System populated

The system will enter automatically the sum of insurance, freight and other costs when the Delivery terms are FOB.

13 C.A.P. Not required

14 Declarant / Representative code, name and address

Mandatory The declarant is the person or organization declaring the goods to Customs. For regular exporters, who declare and clear their own goods, then that company’s code and full name and address must be entered.

15 (a) C.E. Code Mandatory Country of Export Code. You must enter here the country code (not the name of the country) from which the goods were exported.

16 Country of origin Not required

Not required for export declarations.

17 Country of destination

Not required Mandatory

You must enter the full name of the Country of Origin.

18

Ident. & nat. of active means of transport at arrival / departure

Mandatory Identity & nationality of active means of transport at departure. This field has 2 parts.

19 Container flag Optional Nature of container where the particular goods declared was packed in: 0 = LCL (less than full container load or loose cargo) 1 = F.C.L. (full container load)

20 Delivery terms Mandatory In this field you must enter the code describing the terms of delivery specified in the sale contract between the buyer and the seller of the declared goods. i.e. CIF, FOB, CFR, etc.

21 Ident. & nat. of active means of transport at border-

Not required


Field No.


22 Cur & total amount invoice

Mandatory Currency and total amount invoice. This field has 2 parts. In the first field (small box) you must enter the code for the currency nominated in the invoice. In the second part (longer box) you must enter the total amount in foreign currency (unconverted), as stated in the invoice.

23 Exchange rate System populated

24 Reserved field Not required

25 Mode trsp. At border

Mandatory You must enter the code for the mode of entry of goods: 3 = Road freight 4 = Air freight 5 = Rail

26 Inland mode of transport

Not required

27 Place of discharge Not required

28 Financial and banking data Bank code, etc.

Mandatory You must enter the code for the bank branch

29 Office of entry Mandatory You must enter the Customs office code, where the particular goods are being declared

30 Location of goods Mandatory You must enter the appropriate CODE for the place where the goods being declared are stored prior to clearance i.e. transit sheds or Internal Container Depot (ICD).

31 Packages and description of goods

Mandatory The entry in this field must include: 1 the shipping marks and numbers 2 the number of packages for this item 3 the code for the type of packages (e.g. Sacks, cartons) 4 Container identification numbers (up to 4 containers) Note: If more than 4 containers, attach a list of containers and

input the statement “See Attached List”, and in field 44 input code 103, for “List”

5 Commercial description of the goods, as per invoice

32 Item number Mandatory This is the consecutive item number included in this declaration, i.e. item 1, item 2, item 3 etc.

33 Commodity code Mandatory Commodity code of the goods declared for the item according to the harmonized system of 8 digits.

34 C.O. Code Mandatory You must enter here the country code where the particular goods declared were originally made.

35 Gr. Mass kg

Mandatory Gross mass in kilograms. You must enter here the gross mass of the goods declared on that item

36 Prefer. Optional You must enter the appropriate Preference Code, if your are claiming a reduction of duty rate based on agreements made between Afghanistan and other countries

37 Procedure Mandatory There are 2 fields in this box. In the first you must enter the procedure code used to identify the customs regime under which goods are being moved to and from, i.e. procedure 4000 represents direct export for home use, 4071 export for home use from bonded warehouse. The second field is optional and is an additional procedure code, which is used if the declarant is requesting special concessional treatment for the commodity. i.e. tariff concessions.

38 Net mass kg Mandatory Enter the net mass of the goods declared.

39 Reserved field Not required

40 Bill of Transport / Previous Document

Optional

This field has 2 parts separated by a stroke / In the 1st part you may enter the Bill of Lading / Airway Bill No. or Railway consignment note. In the 2nd part you may enter the previous document reference.


Field No.


41 Supplementary units

Mandatory This field must be completed when the tariff item you are using requires quantities other than gross mass to be recorded, i.e. liters, number, dozen, pair, etc.

42 Item price System populated

Enter here the (line) price of the particular commodity in foreign currency as declared in field 22.

43 VM code- Not required

44 Add info Docs/ produ Certif & aut.

Optional This field is being used to enter the code of any additional documents, certificates or authorizations (other than the Invoice and BL / AWB) which are required for the clearance of a particular goods i.e. quarantine items, health certificates, etc.

45 Adjustment Not required

46 Statistical Value Mandatory This value is the price of the goods as adjusted by the cost elements to value the goods at the landed CIF level.

47

Calculation of taxes

Mandatory

For taxes based on quantity and not value, enter the quantity used for the tax calculation, i.e. if taxed by weight, enter the net mass (from field 38), or for liquids taxed per liter, enter the supplementary units in liters. Type - Enter in this column the type of taxes applicable under the Afghanistan law, i.e. Export Duty, Excise Duty, VAT, Withholding tax and Export License Commission. Tax base - The statistical value is entered in this column. The type of taxes is calculated against this value to arrive at the amount payable. Rate - Enter in this column the tax rate from the customs tariff. This is either the rate against the commodity code, or a special rate as a result of a concession. Amount - Enter here the total amount payable after assessment of the rates of taxes for the item MP - Not required

48 Deferred payment Optional Enter the prepayment or credit account numbers from which the goods are paid if no other means of payment are used e.g. cash.

49 Identification of warehouse / period

Not required

46 A Value details Mandatory This field has space to enter details of other charges that are relevant to the calculation of the Customs value of the goods at the total invoice or declaration level, i.e. if the sale between buyer and seller, (the invoice price), is at the FOB level, the other expenses and charges to bring the goods to Afghanistan must be added. Sea or air freight expenses, insurance, other freight or handling charges, local unloading charges, are added to the value of the goods at the correct ‘place’ or level – CIF landed. The total adjustment to the invoice price is added to proportionally to each declaration item, in cases where the declaration covers more than one item. This proportion allocation of dutiable charges and expenses is included in the calculated statistical value at Field 46.

54 Declarant Signature

Mandatory Name, date and signature of declarant / representative.

B Accounting Details Mandatory

Mode of Payment Method of payment for duty fees, i.e. Cash


Annex 4.2 – Goods subject to Export Duties

Table 4.2.1 - Natural resources - where export duties are applied for the goods originating in

Afghanistan - prescribed in the letter from the Ministry of Finance CS2-538570 of February 1, 2010.

HS code Description Rate

25.01 Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents; sea-water.

2501.0010 -Table salt and denatured salt 40%

2501.0090 -Other 5%

2502.0000 Unroasted iron pyrites. 5%

2503.0000 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur. 5%

25.04 Natural graphite.

2504.1000 -In powder or in flakes 5%

2504.9000 -Other 5%

25.05 Natural sands of all kinds, whether or not coloured, other than metalbearing sands of Chapter 26.

2505.1000 -Silica sands and quartz sands 5%

2505.9000 -Other 5%

25.06 Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.

2506.1000 -Quartz 5%

2506.2000 -Quartzite 5%

2507.0000 Kaolin and other kaolinic clays, whether or not calcined. 5%

25.08 Other clays (not including expanded clays of heading 68.06), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths.

2508.1000 -Bentonite 2.5%

2508.3000 -Fire-clay 2.5%

2508.4000 -Other clays 2.5%

2508.5000 -Andalusite, kyanite and sillimanite 2.5%

2508.6000 -Mullite 2.5%

2508.7000 -Chamotte or dinas earths 2.5%

2509.0000 Chalk. 5%

25.10 Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk.

2510.1000 -Unground 5%

2510.2000 -Ground 5%

25.11 Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 28.16.

2511.1000 -Natural barium sulphate (barytes) 5%

2511.2000 -Natural barium carbonate (witherite) 5%

2512.0000 Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less.

5%

25.13 Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated.

2513.1000 -Pumice stone 5%

2513.2000 -Emery, natural corundum, natural garnet and other natural abrasives 5%

2514.0000 Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.

5%

25.15 Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2.5 or more, and alabaster,

-Marble and travertine:

2515.1100 --Crude or roughly trimmed 20%

2515.1200 --Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape

20%

2515.2000 -Ecaussine and other calcareous monumental or building stone; alabaster 20%

25.16 Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular



(including square) shape.

-Granite:

2516.1100 --Crude or roughly trimmed 5%

2516.1200 --Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape

5%

2516.2000 -Sandstone 5%

2516.9000 -Other monumental or building stone 5%

25.17 Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast,

2517.1000 -Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated

5%

2517.2000 Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in subheading 2517.10

5%

2517.3000 -Tarred macadam 5%

-Granules, chippings and powder, of stones of heading 25.15 or 25.16, whether or not heat-treated:

2517.4100 --Of marble 5%

2517.4900 --Other 5%

25.18 Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix.

2518.1000 -Dolomite, not calcined or sintered 10%

2518.2000 -Calcined or sintered dolomite 10%

2518.3000 -Dolomite ramming mix 10%

25.19 Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure.

2519.1000 -Natural magnesium carbonate (magnesite) 1%

2519.9000 -Other 5%

25.20 Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders.

2520.1000 -Gypsum; anhydrite 25%

2520.2000 -Plasters 25%

2521.0000 Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement.

5%

25.22 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 28.25.

2522.1000 -Quicklime 25%

2522.2000 -Slaked lime 25%

2522.3000 -Hydraulic lime 25%

25.23 Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers.

2523.1000 -Cement clinkers 5%

-Portland cement:

2523.2100 --White cement, whether or not artificially coloured 5%

2523.2900 --Other 5%

2523.3000 -Aluminous cement 5%

2523.9000 -Other hydraulic cements 5%

25.24 Asbestos.

2524.1000 -Crocidolite 5%

2524.9000 -Other 5%

25.25 Mica, including splitting; mica waste.

2525.1000 -Crude mica and mica rifted into sheets or splittings 10%

2525.2000 -Mica powder 10%

2525.3000 -Mica waste 10%

25.26 Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into



blocks or slabs of a rectangular (including square) shape; talc.

2526.1000 -Not crushed, not powdered 5%

2526.2000 -Crushed or powdered 5%

2528.0000 Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85 % of H3BO3 calculated on the dry weight.

2.5%

25.29 Feldspar; leucite, nepheline and nepheline syenite; fluorspar.

2529.1000 -Feldspar 5%

-Fluorspar:

2529.2100 --Containing by weight 97 % or less of calcium fluoride 5%

2529.2200 --Containing by weight more than 97 % of calcium fluoride 5%

2529.3000 -Leucite; nepheline and nepheline syenite 5%

25.30 Mineral substances not elsewhere specified or included.

2530.1000 -Vermiculite, perlite and chlorites, unexpanded 5%

2530.2000 -Kieserite, epsomite (natural magnesium sulphates) 5%

2530.9000 -Other 5%

26.01 Iron ores and concentrates, including roasted iron pyrites.

-Iron ores and concentrates, other than roasted iron pyrites:

2601.1100 --Non-agglomerated 2.5%

2601.1200 --Agglomerated 2.5%

2601.2000 -Roasted iron pyrites 2.5%

2602.0000 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20 % or more, calculated on the dry weight.

2.5%

2603.0000 Copper ores and concentrates. 2.5%

2604.0000 Nickel ores and concentrates. 2.5%

2605.0000 Cobalt ores and concentrates. 2.5%

2606.0000 Aluminium ores and concentrates. 2.5%

2607.0000 Lead ores and concentrates. 2.5%

2608.0000 Zinc ores and concentrates. 2.5%

2609.0000 Tin ores and concentrates. 2.5%

2610.0000 Chromium ores and concentrates. 2.5%

2611.0000 Tungsten ores and concentrates. 2.5%

26.12 Uranium or thorium ores and concentrates.

2612.1000 -Uranium ores and concentrates 2.5%

2612.2000 -Thorium ores and concentrates 2.5%

26.13 Molybdenum ores and concentrates.

2613.1000 -Roasted 2.5%

2613.9000 -Other 2.5%

2614.0000 Titanium ores and concentrates. 2.5%

26.15 Niobium, tantalum, vanadium or zirconium ores and concentrates.

2615.1000 -Zirconium ores and concentrates 2.5%

2615.9000 -Other 2.5%

26.16 Precious metal ores and concentrates.

2616.1000 -Silver ores and concentrates 2.5%

2616.9000 -Other 2.5%

26.17 Other ores and concentrates.

2617.1000 -Antimony ores and concentrates 2.5%

2617.9000 -Other 2.5%

2618.0000 Granulated slag (slag sand) from the manufacture of iron or steel. 2.5%

2619.0000 Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel.

2.5%

26.20 Slag, ash and residues (other than from the manufacture of iron or steel), containing arsenic, metals or their compounds.

-Containing mainly zinc:

2620.1100 --Hard zinc spelter 2.5%

2620.1900 --Other 2.5%



-Containing mainly lead:

2620.2100 --Leaded gasoline sludges and leaded anti-knock compound sludges 2.5%

2620.2900 --Other 2.5%

2620.3000 -Containing mainly copper 2.5%

2620.4000 -Containing mainly aluminium 2.5%

2620.6000 -Containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds

2.5%

-Other:

2620.9100 --Containing antimony, beryllium, cadmium, chromium or their mixtures 2.5%

2620.9900 --Other 2.5%

26.21 Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste.

2621.1000 -Ash and residues from the incineration of municipal waste 2.5%

2621.9000 -Other 2.5%

27.01 Coal; briquettes, ovoids and similar solid fuels manufactured from coal.

Coal, whether or not pulverised, but not agglomerated:

2701.1100 --Anthracite 2.5%

2701.1200 --Bituminous coal 2.5%

2701.1900 --Other coal 2.5%

2701.2000 -Briquettes, ovoids and similar solid fuels manufactured from coal 5%

27.02 Lignite, whether or not agglomerated, excluding jet.

2702.1000 -Lignite, whether or not pulverised, but not agglomerated 2.5%

2702.2000 -Agglomerated lignite 5%

2703.0000 Peat (including peat litter), whether or not agglomerated. 5%

2704.0000 Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon. 5%

2705.0000 Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons.

5%

2706.0000 Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars.

5%

27.07 Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents.

2707.1000 -Benzol (benzene) 5%

2707.2000 -Toluol (toluene) 5%

2707.3000 -Xylol (xylenes) 5%

2707.4000 -Naphthalene 5%

2707.5000 -Other aromatic hydrocarbon mixtures of which 65 % or more by volume (including losses) distils at 250 °C by the ASTM D 86 method

5%

-Other:

2707.9100 --Creosote oils 5%

2707.9900 --Other 5%

27.08 Pitch and pitch coke, obtained from coal tar or from other mineral tars.

2708.1000 -Pitch 5%

2708.2000 -Pitch coke 5%

2709.0000 Petroleum oils and oils obtained from bituminous minerals, crude. 2.5%

27.10 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils.

- Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodisel and other than waste oils:

--Light oils and preparations

2710.1210 ---- Gasoline for Aviation 12%

2710.1220 ---- Gasoline for Vehicle 12%



2710.1290 ---- Other 12%

-- Other

2710.1910 ---- Gasoil (Diesel) 12%

2710.1920 ---- Jet fuel (aviation Jet oil) 12%

2710.1930 ---- Kerosene 8%

2710.1940 ---- Lubricants oil 8%

2710.1950 ---- Grease 8%

2710.1990 ---- Other 8%

2710.2000 - Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or

12%

-Waste oils:

2710.9100 --Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)

8%

2710.9900 --Other 8%

27.11 Petroleum gases and other gaseous hydrocarbons.

-Liquefied:

2711.1100 --Natural gas 2.5%

2711.1200 --Propane 2.5%

2711.1300 --Butanes 2.5%

2711.1400 --Ethylene, propylene, butylene et butadiene 2.5%

2711.1900 --Other 2.5%

-In gaseous state:

2711.2100 --Natural gas 2.5%

2711.2900 --Other 2.5%

27.12 Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured.

2712.1000 -Petroleum jelly 1%

2712.2000 -Paraffin wax containing by weight less than 0.75 % of oil 5%

2712.9000 -Other 5%

27.13 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals.

-Petroleum coke:

2713.1100 --Not calcined 5%

2713.1200 --Calcined 5%

2713.2000 -Petroleum bitumen 5%

2713.9000 -Other residues of petroleum oils or of oils obtained from bituminous minerals 5%

27.14 Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks.

2714.1000 -Bituminous or oil shale and tar sands 2.5%

2714.9000 -Other 2.5%

2715.0000 Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs).

2.5%

2716.0000 Electrical energy. (optional heading) 2.5%

68.02 Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 68.01; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate).

6802.1000 -Tiles, cubes and similar articles, whether or not rectangular (including square), the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm; artificially coloured granules, chippings and powder

16%

-Other monumental or building stone and articles thereof, simply cut or sawn, with a flat or even surface:

6802.2100 -- Marble, travertine and alabaster 20%

6802.2300 -- Granite 16%

6802.2900 -- Other stone 16%



-Other:

6802.9100 -- Marble, travertine and alabaster 20%

6802.9200 -- Other calcareous stone 16%

6802.9300 -- Granite 16%

6802.9900 -- Other stone 16%

6803.0000 Worked slate and articles of slate or of agglomerated slate. 16%

71.01 Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport.

7101.1000 -Natural pearls 10%

-Cultured pearls:

7101.2100 --Unworked 10%

7101.2200 --Worked 10%

71.02 Diamonds, whether or not worked, but not mounted or set.

7102.1000 -Unsorted 5%

-Industrial:

7102.2100 --Unworked or simply sawn, cleaved or bruted 5%

7102.2900 --Other 5%

-Non-industrial:

7102.3100 --Unworked or simply sawn, cleaved or bruted 5%

7102.3900 --Other 5%

71.03 Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport.

7103.1000 -Unworked or simply sawn or roughly shaped 5%

-Otherwise worked:

7103.9100 --Rubies, sapphires and emeralds 5%

7103.9900 --Other 5%

71.04 Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport.

7104.1000 -Piezo-electric quartz 5%

7104.2000 -Other, unworked or simply sawn or roughly shaped 5%

7104.9000 -Other 5%

71.05 Dust and powder of natural or synthetic precious or semi-precious stones.

7105.1000 -Of diamonds 2.5%

7105.9000 -Other 2.5%

II.- PRECIOUS METALS AND METALS CLAD WITH PRECIOUS METAL

71.06 Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form.

7106.1000 -Powder 2.5%

-Other:

7106.9100 --Unwrought 2.5%

7106.9200 --Semi-manufactured 2.5%

7107.0000 Base metals clad with silver, not further worked than semi-manufactured. 2.5%

71.08 Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form.

-Non-monetary:

7108.1100 --Powder 1%

7108.1200 --Other unwrought forms 1%

7108.1300 --Other semi-manufactured forms 2.5%

7108.2000 -Monetary 5%

7109.0000 Base metals or silver, clad with gold, not further worked than semi-manufactured. 5%

71.10 Platinum, unwrought or in semi-manufactured forms, or in powder form.

-Platinum:

7110.1100 --Unwrought or in powder form 5%

7110.1900 --Other 5%



-Palladium:


7110.2900 --Other 5%

-Rhodium:


7110.3900 --Other 5%

-Iridium, osmium and ruthenium:


7110.4900 --Other 5%

7111.0000 Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured. 5%

71.12 Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal.

7112.3000 -Ash containing precious metal or precious metal compounds 5%

-Other:

7112.9100 --Of gold, including metal clad with gold but excluding sweepings containing other precious metals

5%

7112.9200 --Of platinum, including metal clad with platinum but excluding sweepings containing other precious metals

5%

7112.9900 --Other 5%

III.- JEWELLERY, GOLDSMITHS' AND SILVERSMITHS' WARES AND OTHER ARTICLES

71.13 Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal.

-Of precious metal whether or not plated or clad with precious metal:

7113.1100 --Of silver, whether or not plated or clad with other precious metal 10%

7113.1900 --Of other precious metal, whether or not plated or clad with precious metal 1%

7113.2000 -Of base metal clad with precious metal 10%

71.14 Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal.

-Of precious metal whether or not plated or clad with precious metal:

7114.1100 --Of silver, whether or not plated or clad with other precious metal 10%

7114.1900 --Of other precious metal, whether or not plated or clad with precious metal 1%

7114.2000 -Of base metal clad with precious metal 10%

71.15 Other articles of precious metal or of metal clad with precious metal.

7115.1000 -Catalysts in the form of wire cloth or grill, of platinum 2.5%

7115.9000 -Other 2.5%

71.16 Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed).

7116.1000 -Of natural or cultured pearls 10%

7116.2000 -Of precious or semi-precious stones (natural, synthetic or reconstructed) 10%

71.17 Imitation jewellery.

-Of base metal, whether or not plated with precious metal:

7117.1100 --Cuff-links and studs 10%

7117.1900 --Other 10%

7117.9000 -Other 10%

71.18 Coin.

7118.1000 -Coin (other than gold coin), not being legal tender 5%

7118.9000 -Other 5%


Table 4.4.2 – Scrap Metal and Waste - where export duties are applied for the goods which are not originating in Afghanistan – prescribed in the letter from the Ministry of Finance, “Sales of scrap metals”, of July 1, 2010)


72.04 Ferrous waste and scrap; remelting scrap ingots of iron or steel.

7204.1000 -Waste and scrap of cast iron 5%

-Waste and scrap of alloy steel:

7204.2100 --Of stainless steel 5%

7204.2900 --Other 5%

7204.3000 -Waste and scrap of tinned iron or steel 5%

-Other waste and scrap:

7204.4100 --Turnings, shavings, chips, milling waste, sawdust, filings, trimmings and stampings, whether or not in bundles

5%

7204.4900 --Other 5%

7204.5000 -Remelting scrap ingots 5%

7404.0000 Copper waste and scrap. 5%

7503.0000 Nickel waste and scrap. 5%

7602.0000 Aluminium waste and scrap. 5%

7802.0000 Lead waste and scrap. 5%

7902.0000 Zinc waste and scrap. 5%

8002.0000 Tin waste and scrap. 5%

81.01 Tungsten (wolfram) and articles thereof, including waste and scrap.

8101.9700 --Waste and scrap 5%

81.02 Molybdenum and articles thereof, including waste and scrap.


81.03 Tantalum and articles thereof, including waste and scrap.

8103.3000 -Waste and scrap 5%

81.04 Magnesium and articles thereof, including waste and scrap.


81.05 Cobalt mattes and other intermediate products of cobalt metallurgy; cobalt and articles thereof, including waste and scrap.


81.07 Cadmium and articles thereof, including waste and scrap.


81.08 Titanium and articles thereof, including waste and scrap.


81.09 Zirconium and articles thereof, including waste and scrap.


81.10 Antimony and articles thereof, including waste and scrap.


81.12 Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles of these metals, including waste and scrap.

-Beryllium


-Chromium


-Thallium



Annex 5.1 - Trader activity in the Customs Clearance process for goods to be exported

Direct Port of Exit or Inland Clearance Depot Direct departure from Afghanistan

Kabul Airport – Kandahar Airport – Mazar-e-Sharif Airport - Hairatan Rail Customs Post Andkhuor - Asadabad - Balkh - Farah - Feyzabad - Gardeyz - Herat - Jalalabad - Kabul - Kandahar - Khowst - Qalat -

Shirkhan Bandar - Talogan - Talogan - Zaranj - Zereh Sharen

1. The Broker shall obtain the air waybill from the freight forwarder.

2. The Broker shall prepare the EX1 declaration in ASYCUDA from information and documents provided by the exporter/consignor.

3. The Broker shall print, sign and stamp the EX1 declaration, and lodge it and the supporting documents to the Customs Reception.

4. The Broker shall respond to any Customs query if the declaration is subject to a documentary verification.

5. The Broker shall attend the Customs examination of the goods if such intervention is required.

6. When Customs issues the assessment notice, the Broker shall make payment of the customs duties and fees at the DA Bank.

7. The Broker shall submit the signed stamped payment receipt to the Customs Release.

8. The Broker shall receive the endorsed Release Order and arrange for transport to remove the goods to the place of departure.

9. The Broker shall present the endorsed Release Order to the Customs at the point of departure.


Annex 6 - Consolidation of fees, taxes and duties that may be incurred during the export transaction 6.1 Fees for registering your business - by the authority of the Ministry of Commerce and Industries, Central Business Registry or the Afghanistan Investment Service Agency

Entity type Fee for initial issuance of license

Form Fee Registration Name Fee (short passage)

Afghani legal persons Afs 500 or USD 10 Afs 750 or USD15 Afs 3 per word

Sole proprietor Afs 500 or USD 10 Afs 750 or USD15 Afs 3 per word

Foreign natural and legal persons

Afs 500 or USD 10 Afs 750 or USD15 Afs 3 per word

Agency (representative office)

Afs 500 or USD 10 Afs 750 or USD15 Afs 3 per word

6.2 Fees for the Investment License – by the authority of the Afghanistan Investment Service Agency

Amount of Initial Capital Classification Initial License (valid for one year)

Renewal of License

USD 5,000 to USD 10,000 Small Size Business Afs 2,600 or USD 50

Afs 2,600 or USD 50

USD 10,001 to USD 1,000,000

Medium size Business Afs 18,200 or USD 350


USD 1,000,001 or more Large size Business Afs 26,000 or USD 1,000


Irrespective of initial capital investment, the construction, logistics, and security sectors attract a fee of

USD 700 50% of initial licensing fee


6.3 Fees for the Trade License – by the authority of the Ministry of Commerce and Industries, Business Licensing Directorate

Entity type Initial License (valid for one year) Renewal of License

Afghani Individual trader Afs 7,200 or USD 140 Afs 4,700 or USD $91

Afghani-owned trading company Afs 12,400 or USD 241 Afs 7,200 or USD 140

Foreign Individual trader USD 1,400 + Afs 5,000 or USD 1,500 USD 400 + Afs 5,000 or USD 500

Foreign-owned trading company USD 1,900 + Afs 3,000 or USD 1,960 USD 900 + Afs 3,000 or USD 960

Mixed Afghani and Foreign owned trading company

USD 1,900 + Afs 3,000 or USD 1,960 USD 900 + Afs 3,000 or USD 960

Broker Service Foreign USD 1,900 + Afs 3,000 or USD 1960 USD 900 + Afs 3,000 or USD 960

Afghani-owned Transit and Freight Forwarding company – licensed to practice international transportation operations to and from Afghanistan

Afs 12,700 or USD 241 Afs 7,200 or USD 140

Afghani-owned company establishing a Trade and/or Transit Agency overseas



6.4 Fees to obtain specific Permits to export

In respect of… By the authority of…

Fee

Minerals Ministry of Mining

For all minerals with exception of lapis, a royalty tax of 15 per cent is charged against the commercial invoice value. In respect of lapis, a royalty tax of 15 per cent is charged according to the set value assessed for the stone’s grade.

Scrap Metals The Export Promotion Agency of Afghanistan – Ministry of Commerce and Industries

0.01 per cent of the invoice value of the goods to be exported

Used glass, plastics and coal The Export Promotion Agency of Afghanistan – Ministry of Commerce and Industries

0.01 per cent of the invoice value of the goods to be exported

6.5 Issuance of the Certificate of Origin – by the authority of the Afghanistan Chamber of Commerce and Industries For issuance of the Certificate of Origin, the fee is Afs 50 for sukook, plus an administration fee equal to 0.1% of the FOB value of the goods to be exported. 6.6 Export duty rates – by the authority of the Minister of Finance, Afghanistan Customs Department Please refer to Annex 4.2 of this inventory for the table of export duties applicable to the specific goods, according to their tariff classification. 6.7 Fixed Taxes – by the authority of the Ministry of Finance, Afghanistan Customs Department Afghanistan also applies fixed taxes in addition to the applicable export duty rates.

Type Rate Note

Fixed Tax 2% of (customs duty + customs value) or 3% of (customs duty + customs value) if the trader does not have a business license

Applied on all exports and considered an advance payment toward the trader’s income tax liability.

Business Receipts Tax (BRT) 2% of (customs duty + customs value)

Cannot be claimed as credit.


6.8 Customs fees & charges – by the authority of the Ministry of Finance, Afghanistan Customs Department

Name of Form Cost of Form Note

ACCD Form Afs 50

Customs Declaration Forms in ASYCUDA System

First Page Afs 100 Adding more pages with first page, increasing Afs 10 with total

an inventory to exporting goods from afghanistan january ...moci.gov.af/content/files/an inventory...

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