CUSTOMS DUTIES: AFGHANISTAN TO BOSNIA AND HERZEGOVINA

Overview of Customs Duties from Afghanistan to Bosnia and Herzegovina

When exporting goods from Afghanistan to Bosnia and Herzegovina, exporters must navigate a comprehensive customs framework based on Bosnia and Herzegovina's harmonized tariff system. Bosnia and Herzegovina aligns its import tariffs annually with the Combined Nomenclature of the European Union and applies various regulatory requirements to ensure compliance with international standards. Understanding the applicable duties, documentation requirements, and trade regulations is essential for successful cross-border transactions between these countries.

The customs process involves multiple stages, including proper classification of goods, calculation of applicable duties and taxes, and submission of required documentation to Bosnian customs authorities. Since Afghanistan is not part of any preferential trade agreement with Bosnia and Herzegovina, goods from Afghanistan will typically be subject to standard import duties and the standard value-added tax regime.

General Duty Rates and Taxes

Bosnia and Herzegovina applies a standardized value-added tax (VAT) system to all imported goods. The following table outlines the primary tax structure applicable to imports:

Product Category	VAT Rate	Additional Duties
General Goods (placed in free circulation)	17%	Varies by HS code - contact our experts
Coffee	17%	Subject to excise taxes per Law on Excise of BiH
Cigarettes and Tobacco Products	17%	Subject to excise taxes per Law on Excise of BiH
Oil and Oil Derivatives	17%	Subject to excise taxes per Law on Excise of BiH
Medical Equipment	17%	Varies by HS code - contact our experts
Telecommunications and IT Equipment	17%	Varies by HS code - contact our experts
Construction Equipment	17%	Varies by HS code - contact our experts

Note: Certain product categories are subject to specific excise taxes in addition to the standard VAT. The actual tariff rates for individual products depend on their Harmonized System (HS) code classification. For precise duty calculations, use the Customs Info Database look-up tool available on trade.gov with free registration.

Required Documentation

• Commercial invoice clearly stating the goods description, quantity, unit price, and total value
• Packing list with detailed information about the shipment contents and packaging
• Bill of lading or air waybill as proof of shipment
• Certificate of origin documenting the country of manufacture
• Import/Export declaration forms required by Bosnia and Herzegovina customs authorities
• Product-specific certifications (health certificates, safety certifications, etc., as applicable)
• Insurance documents if goods are insured during transit
• Any licenses or permits required for the specific product category

Important Regulations

Bosnia and Herzegovina maintains strict customs regulations to protect its market and ensure product safety. All goods imported into Bosnia and Herzegovina must be properly classified according to the Combined Nomenclature system. Misclassification can result in penalties and delays in customs clearance.

Labeling and marking requirements must comply with Bosnian standards. Products must be clearly marked with the country of origin, and all packaging must include information in a language acceptable to Bosnian authorities. Certain restricted and prohibited items may not be imported without special authorization.

High import tariffs on goods from countries outside preferential trade agreements make Afghan exports less competitive compared to goods from EU, CEFTA, EFTA, or Turkish suppliers. Exporters should factor these tariff costs into pricing strategies.

Trade Agreements

Bosnia and Herzegovina maintains preferential trade agreements with several economic blocs that provide reduced or eliminated import tariffs for member countries. These include:

• CEFTA (Central European Free Trade Agreement) - Since 2007
• EFTA (European Free Trade Association) - Since 2013, covering Switzerland, Norway, Iceland, and Liechtenstein
• European Union - Since 2015
• Türkiye - Agreement updated in 2021

Since Afghanistan is not a member of any of these preferential trade agreements, goods from Afghanistan do not benefit from reduced tariff rates. Afghan exporters should be aware that their goods face standard tariff rates, which may be five to fifteen percent higher than goods from preferential trading partners in certain sectors.

For detailed information about specific products and exact duty calculations, exporters are encouraged to contact the Bosnia and Herzegovina customs authorities or consult with a customs broker experienced in Afghan-Bosnian trade.