CUSTOMS DUTIES: AFGHANISTAN TO BRUNEI

Customs Duties and Import Regulations: Afghanistan to Brunei

Trade between Afghanistan and Brunei is governed by Brunei's customs regulations and tariff structure. Brunei has implemented a trade-friendly policy framework designed to facilitate international commerce while protecting domestic industries. Exporters from Afghanistan should be familiar with Brunei's import requirements, documentation standards, and applicable duty rates to ensure smooth customs clearance and compliance with local regulations.

General Duty Rates in Brunei

Brunei generally maintains very low tariffs as part of its strategy to facilitate trade, attract foreign direct investment, and fulfill commitments under existing Free Trade Agreements. The following table outlines duty rates for common product categories:

Product Category	Duty Rate	Notes
Industrial Machinery	Reduced Rate	Reduced under the Customs Import and Excise Duty Amendment Order 2017
Spare Parts for Heavy Vehicles and Machinery	Reduced Rate	Reduced under the Customs Import and Excise Duty Amendment Order 2017
Foodstuffs with High Sugar Content	Varies by HS code	Excise taxes applied; contact our experts for specific rates
Plastic Products	Increased Rate	Excise duties increased as of 2017
Luxury Items (Mobile Phones, Leather Products, Video Games)	+5%	Tax rate increased by 5 percent under 2017 amendments
Other Industrial and Consumer Goods	Varies by HS code	Contact our experts for specific product classification

For precise duty rates applicable to your specific products, exporters should consult the Customs Info Database tariff look-up tool available on trade.gov (free registration required) to estimate exact duties and taxes based on Harmonized System (HS) codes.

Required Documentation for Customs Clearance

• Commercial Invoice - Detailing product descriptions, quantities, unit prices, and total value
• Packing List - Itemizing contents and weights of each shipment package
• Bill of Lading or Airway Bill - Proof of shipment and transportation
• Certificate of Origin - Certifying the country of origin of goods
• Import License - Where applicable for restricted goods
• Product Specifications and Technical Data - For machinery and industrial equipment
• Health and Safety Certificates - For food products and items subject to safety standards
• Insurance Documents - If goods are insured during transit
• Declaration Form - Completed customs declaration forms as required by Brunei customs authorities

Important Regulations and Restrictions

Exporters must comply with several key regulations when shipping goods to Brunei:

• Prohibited and Restricted Imports: Certain items are prohibited or restricted entry into Brunei. Verify your product category before exporting.
• Labeling and Marking Requirements: All goods must be clearly labeled with product information, country of origin, and any required safety warnings in English or appropriate languages.
• Standards Compliance: Products must meet Brunei's standards for trade, including safety, quality, and environmental requirements.
• Excise Duties: Certain categories including high-sugar foodstuffs and plastic products are subject to excise duties in addition to standard tariffs.
• Valuation: Customs duties are calculated on the customs value of goods, typically based on the transaction value shown on the commercial invoice.
• Temporary Entry: Goods for temporary purposes may qualify for temporary entry provisions, reducing or eliminating duties under specific conditions.

Trade Agreements and Preferential Access

Brunei is party to several Free Trade Agreements that may provide preferential tariff treatment for eligible goods. Exporters should verify whether Afghanistan qualifies for any preferential trade arrangements under these agreements. Benefits may include reduced or eliminated tariffs on qualifying products, provided proper documentation and rules of origin requirements are met.

For detailed information about specific trade agreements applicable to your exports, consult with Brunei's customs authorities or the U.S. Commercial Service resources, which provide comprehensive guidance on market entry strategies and trade regulations.