CUSTOMS DUTIES: AFGHANISTAN TO FINLAND

Overview of Customs Duties from Afghanistan to Finland

Finland is a member of the European Union and applies EU customs laws and regulations to all imports, including goods from Afghanistan. When exporting goods from Afghanistan to Finland, your shipments will be subject to EU customs procedures, tariffs, and regulations. The customs value of imported goods is typically based on the Cost, Insurance, and Freight (CIF) value at the point of importation. All duties and import taxes are levied on this customs value according to the General Agreement on Tariffs and Trade (GATT) Valuation Agreement and the Community Customs Code.

General Duty Rates

Finland applies the EU's Common Customs Tariff system. Import duties for non-EU countries, including Afghanistan, vary by product classification. The following table outlines typical duty rates for common product categories:

Product Category	Typical Duty Rate	Notes
Manufactured Goods	2.61% - 4.17% average	Relatively low rates for most industrial products
Foodstuffs	Varies by HS code	Contact our experts for specific rates
General Product Range	0% - 17%	Depends on product classification in Combined Nomenclature (CN)

Important: To determine the exact duty rate for your specific products, you must classify them according to the Combined Nomenclature (CN) system and consult the TARIC (Integrated Tariff of the Community) database. The TARIC is updated daily and can be searched by country of origin, Harmonized System (HS) Code, and product description through the Directorate-General for Taxation and the Customs Union website.

Value-Added Tax (VAT)

In addition to customs duties, most goods imported into Finland are subject to Value-Added Tax (VAT). The current rates are:

• General VAT Rate: 25.5% (increased from 24% in 2024)
• Reduced VAT Rate: 14% for food, animal feeding stuff, books, pharmaceutical products, and medical products

Required Documents

When exporting goods from Afghanistan to Finland, ensure you prepare and provide the following documentation:

• Commercial Invoice detailing the goods, quantities, and prices
• Packing List with detailed descriptions and weights
• Bill of Lading or Airway Bill for transport
• Certificate of Origin (where applicable)
• Customs Declaration Form with proper HS/CN codes
• Import/Export License (if required for specific goods)
• Insurance documents and proof of payment
• Any product-specific certifications or compliance documents
• Proof of customs value calculation (CIF value)

Important Regulations

• Classification: All products must be classified according to the Combined Nomenclature (CN) system. Proper classification is essential for determining the correct duty rate.
• Customs Value: The customs value is determined using the transaction value of goods. The CIF (Cost, Insurance, Freight) value is commonly used as the basis for customs valuation.
• Place of Importation: For sea and air cargo, the place of importation is the unloading location. For surface transportation, it is the customs office at the border.
• Prohibited and Restricted Items: Certain goods may be prohibited or restricted from import into the EU. Consult Finnish Customs for specific restrictions.
• Labeling and Marking: Products must comply with EU labeling and marking requirements, which vary by product type.

Trade Agreements

Afghanistan is not a party to a preferential trade agreement with the European Union. Therefore, exports from Afghanistan to Finland are subject to the standard EU Common Customs Tariff rates for non-EU countries. No preferential duty rates apply to Afghan exports unless specific bilateral agreements exist.

Additional Resources

For detailed information about specific products and current tariff rates, consult the TARIC database or contact Finnish Customs directly. You may also use the Customs Info Database tariff look-up tool available on trade.gov (free registration required) to estimate duties and taxes for your specific goods.