Customs Valuation

What is Customs Valuation?

Customs valuation is the process whereby a monetary value is assigned to a goods or service for the purpose of establishing a dutiable basis of goods imported or intended for export from Afghanistan.  It is also an essential element for compiling trade statistics, monitoring quantitative restrictions, applying tariff preferences, and collecting government revenue.

 

How do I determine the customs value for duty purposes?

Afghanistan is adopting the transaction value method of valuation for imported goods that is based on the price actually paid or payable when sold for export to Afghanistan, and that may be subject to additions or deductions of certain costs and charges.  This system of valuation based on the transaction value is both trader-friendly and facilitative in that the duty liability can be known in advance of the event of importation, ensuring greater objectivity and transparency to determination of customs value, and enabling streamlined and faster customs processes.

 

The Afghan Customs Department has developed a Guide to Valuation - How to determine the value of imported goodsto enable uniform interpretation and application of the Customs valuation provisions in Afghanistan.  The guide is intended as a basic reference tool to help you understand the six methods of Customs valuation, to identify the most appropriate method to value your imported goods, and to determine the value for duty of your imported goods.  You will find step-by-step checklists and value for duty calculation sheets annexed to this handbook that you could use to establish the value for duty of your imported goods.

Please click here to view the Guide to Valuation.

 

Advice of the method to determine the customs value for your imported goods can be sought from your customs broker. You also have the option to apply for a Binding Decision in advance of the importation of the goods into Afghanistan if you want legal certainty on a determination of customs value, particularly if you are related to the seller or other conditions apply to the sales transaction.

Please click here for more information on Binding Decisions.

Why is it important to correctly value imported goods?

The Afghan Customs Department’s focus on the proper determination of Customs values represents a real opportunity to collect the true amount of revenues for the government of Afghanistan, which in turn helps fund vital government projects.  To realize the objective to collect the true amount of revenues and to thwart the illegal actions of non-compliant traders, the Afghan Customs Department employs a monitoring program through the use of the Tariff and Valuation database (TARVAL), the Automated System for Data Collection (ASYCUDA) and risk selectivity criteria.We urge you to read the Guide, and to comply with your legal obligations when determining the customs value of your goods.