Afghanistan Customs Regulations 

In order to import household goods and personal effects the customer should be present at destination. Taxes and duties may be applicable based upon the status of the customer. The Ministry of Foreign Affairs or Ministry of Economic & Ministry of Finance gives a letter addressed to Afghan Customs department for duty free importation. Customs clearance procedures take approximately 3-4 weeks provided all documents are received by agent and complete. 

Privileged Expatriates:

  • Some expatriates have certain tax free allowances based upon the company that they work for.

Diplomats:

  • All diplomats are allowed to import their household goods and personal effects on duty free basis. 

Non-Privileged Expatriates:

  • All non-privileged expatriates have to pay customs duty on all their items except used clothing and used household utensils. Duties will be charged based on C.I.F. (cost, insurance and freight) value.

Afghan Citizens

  • Afghanistan citizens importing their household goods and personal effect are liable to pay full customs duty

DOCUMENTS REQUIRED 

The following documents are required. The shipment should not be released from origin until approval is received from the agent at destination:

  • Waybill clearly marked “used Household goods and personal effects”

  • Packing list in English

  • Copy of passport

  • Copy of valid visa

  • Valued inventory in English

  • Power of attorney

  • Confirmation of employment

  • Tax Exemption Form

MOTOR VEHICLES

Privileged Expatriates and Diplomats:

  • All diplomats and privileged expatriates are allowed to import vehicles on a duty free basis. The Ministry of Foreign Affairs or Ministry of Finance issues a letter addressed to Afghan customs department for duty free importation

Non-Privileged Expatriates:

  • All non-privileged expatriates have to pay customs duty for their imported vehicles. The taxable value of the vehicle is not the purchase price but the market price of the vehicle in year of manufacture, from 1998- onwards

Documents Required: 

  • Copy of Passport

  • OBL

  • Original Commercial / Purchase Invoice

  • Tax exception Form

  • Vehicle Identification Number (VIN) (VIN must be indicated on the OBL)

  • Diplomatic note to Ministry of Foreign Affairs for Customs clearance process

DUTIABLE AND RESTRICTED ITEMS

The following items are either restricted or will attract duties and taxes:

  • Carpets

  • Paintings and works of art

  • Antiques

  • Items of food

  • Electronics

  • Pharmaceutical products (requires copy of license for both import and export)

  • Alcohol (2L)

PROHIBITED ITEMS 

The following items are strictly prohibited from import for all customers (including diplomats) and any violation will lead to full applicable punishment under the laws of Afghanistan:

  • Weapons

  • Alcohol and Tobacco

  • Pornography

  • Narcotics

  • Radioactive material

  • Pirated goods or materials

  • Toxic gases, oxidisers, dry ice, explosive or magnetised or corrosive materials

  • Biological serums

  • Acidic and dry batteries

  • Contraceptives

  • Drugs and Medical samples (require import and export license)

  • Animals and pets

  • Furs, ivory, endangered animals

  • Seeds / plants / soil

  • Cash money, industrial diamonds, precious stones and metals (including jewellery)

  • Electronic Recordings (CDs, DVDs, Audiotapes and Videotapes, etc.) require Ministry of Culture approval 

Note: Precious jewellery, stones, medicines and currency can be imported only as accompanied baggage and must be declared with the customs authorities at the airport at the time of arrival. The declaration will then be required to be presented to them at time of departure.