CUSTOMS DUTIES: AFGHANISTAN TO BAHRAIN

Overview of Customs Duties: Afghanistan to Bahrain

Trade between Afghanistan and Bahrain is subject to Bahrain's customs regulations as part of the GCC (Gulf Cooperation Council) Unified Customs Union. Exporters from Afghanistan should be aware that Bahrain applies a standardized tariff schedule based on the Unified GCC Customs Tariff of 2017, which entered into force in January 2017. Understanding these duty rates and regulatory requirements is essential for successful import of goods into Bahrain.

General Duty Rates for Imports into Bahrain

Bahrain's import duty structure is based on product classification and origin. The following table outlines the primary duty rates applicable to goods imported from Afghanistan:

Product Category	Duty Rate	Notes
Most General Commodities	5%	Standard import duty applied to most goods not otherwise specified
Tobacco Products	100%	High duty rate on tobacco and tobacco-related products
Alcoholic Beverages	125%	Highest duty rate; may be subject to additional restrictions
Food and Medical Products (Selected)	Duty Exempt	Approximately 426 listed commodities under GCC agreement
Raw Materials and Semi-Manufactured Goods (for Re-export)	Duty Exempt	When final products are exported from Bahrain
Development Project Equipment	Duty Exempt	Excludes spare parts; requires proper documentation
Transshipment Goods	Duty Exempt	Goods in transit through Bahrain
Other Commodities	Varies by HS code	Contact customs experts for specific product classifications

Required Documentation

Exporters from Afghanistan to Bahrain must provide the following documentation:

• Commercial Invoice detailing correct value and origin of goods
• Packing List with detailed item descriptions and quantities
• Bill of Lading or Airway Bill for transportation
• Certificate of Origin (if applicable for preferential treatment)
• Customs Declaration prepared manually or by computer, approved at entry point
• Import License or Permit (where required by Bahraini authorities)
• Product-specific certifications (health, safety, quality standards as applicable)
• Proof of customs duty payment from first point of entry (for GCC goods)

Important Regulations

Customs Declaration Requirements: All goods must be accompanied by a customs declaration that includes local invoices attached. The declaration must clearly state the value and origin of goods and receive proper endorsement at the customs entry point.

GCC Customs Union Treatment: Bahrain is part of the GCC Unified Customs Union. Goods imported into the GCC region are granted duty-free entry if the importer presents certificates proving customs duties were paid at the first single-entry point. If proof of payment cannot be provided, customs duties will be collected by the authority in the final destination country.

Prohibited and Restricted Items: Certain goods may be prohibited or restricted from import into Bahrain. Exporters should verify that their products comply with Bahraini import regulations before shipment.

Selective Tax Agreement: In February 2017, Bahrain ratified the Unified Selective Tax Agreement for GCC States, which imposes additional taxes on goods harmful to human health and the environment, as well as luxury goods. Tax rates are determined by the GCC Committee for Financial and Economic Cooperation.

Trade Agreements

GCC Unified Customs Union: Bahrain's primary trade framework is the GCC Unified Customs Union agreement, which provides preferential treatment for goods originating from other GCC member states (Saudi Arabia, UAE, Qatar, Oman, and Kuwait). Afghanistan, as a non-GCC country, does not benefit from these preferential rates.

U.S.-Bahrain Free Trade Agreement: While Bahrain maintains an FTA with the United States providing duty-free treatment on most industrial and consumer products, Afghan exporters should note this agreement does not extend to non-FTA members.

For specific guidance on your products and applicable duty rates, consult with Bahrain's customs authorities or engage a licensed customs broker familiar with Afghanistan-Bahrain trade procedures.