What is a Tariff?
A tariff is a duty or tax applied by the Afghan Customs Department to collect the revenue due and payable on imported goods, or some goods intended for export from Afghanistan. The structure of the Tariff Schedule meets Afghanistan’s obligations under the International Convention on the Harmonized Commodity Description and Coding and Classification System, commonly known as the Harmonised System.Through the application of the Tariff, the Afghan Customs Department implements tariff policy which is not only oriented on revenue collection, and which also supports consumers and producers in Afghanistan.
How are tariffs applied?
This ad valorem tariff is levied as a fixed percentage of the determined Customs value for duty purposes, which in the case of imported goods is the CIF (cost, insurance, freight) value, and in the case of goods intended for export is levied as a fixed percentage of the FOB (free on board) value.
All goods imported into or exported from Afghanistan must be classified for Customs purposes of duty assessment, as well as gathering statistical information for economic planning, trade negotiation, and the enforcement of national and international laws.Advice of the correct tariff classification of specific goods can be sought from your customs broker or the Afghan Customs Department. While Customs will take every effort to provide accurate verbal advice on the tariff classification, this advice is not legally binding. If you want legal certainty on a tariff classification, you are recommended to apply for a Binding Decision in advance of the arrival of the imported goods into Afghanistan.