CUSTOMS DUTIES: AFGHANISTAN TO FRANCE

Overview of Customs Duties from Afghanistan to France

Afghanistan and France maintain trade relations under the framework of international commerce regulations. When exporting goods from Afghanistan to France, shipments enter the European Union customs territory and are subject to EU import regulations, tariffs, and value-added tax (VAT). France, as a member of the European Union, applies a common external tariff system based on the Combined Nomenclature classification. All imports are assessed duties and taxes based on the Cost, Insurance, and Freight (CIF) value of the goods.

The EU's tariff system is comprehensive and product-specific, with duty rates varying significantly depending on the Harmonized System (HS) code classification. Exporters from Afghanistan should be aware that France applies both import duties and VAT to incoming shipments, and proper documentation is essential for smooth customs clearance.

General Duty Rates and Tariff Information

Import duty rates for goods entering France through the EU customs system range from 0% to 17%, with an average duty rate of 4.2%. The specific rate applicable to your goods depends on their classification under the EU's Combined Nomenclature system. Below is a general overview of duty rate ranges by product category:

Product Category	Typical Duty Rate Range	Notes
Industrial Products	0% - 17%	Varies by HS code classification
Agricultural Products	Varies by HS code	May include additional levies; VAT at 5.5%
Textiles and Apparel	Varies by HS code	Contact experts for specific rates
Pharmaceuticals/Medicine	Varies by HS code	Reduced VAT rate of 2.1% applies
Food Products	Varies by HS code	Reduced VAT rate of 5.5% applies
General Average Rate	4.2%	Average across all product categories

Important Note on De Minimis Thresholds: France applies a duty de minimis threshold of €150 FOB (Free on Board) value. Shipments with a FOB value below €150 will not incur import duty. However, France has a tax de minimis of €0, meaning all imports are subject to VAT regardless of value. The standard VAT rate is 20% of the CIF value.

Required Documentation for Export to France

• Commercial Invoice - detailing product description, quantity, unit price, and total FOB value
• Packing List - itemizing contents and packaging specifications
• Bill of Lading or Airway Bill - proof of shipment and transportation
• Certificate of Origin - documenting country of manufacture (Afghanistan)
• Customs Declaration Form - completed according to EU requirements
• Import License (if applicable) - for restricted or regulated goods
• Health and Safety Certificates - where applicable to product type
• Insurance Documentation - if goods are insured during transit
• Harmonized System (HS) Code Classification - for proper tariff assessment

Important Regulations and Requirements

All goods imported into France must be classified according to the EU's Combined Nomenclature system, which uses eight-digit codes. The TARIC (Integrated Tariff of the European Communities) system provides detailed information on applicable duties, taxes, and trade policy measures for specific products.

Importers should be aware that in addition to import duty, goods are subject to Value-Added Tax (VAT) calculated on the CIF value. The standard VAT rate is 20%, though reduced rates apply to certain categories: 5.5% for food and agricultural products, and 2.1% for medicines. For business-to-business transactions, VAT reverse charge mechanisms may apply if the buyer holds a valid VAT registration number.

Products must comply with EU labeling, marking, and safety standards. Certain product categories may require additional certifications, health certificates, or compliance documentation depending on their nature and intended use.

Applicable Trade Agreements

France is a member of the European Union and benefits from the EU's comprehensive trade agreement framework. The EU maintains over 60 trade agreements offering zero or significantly reduced duty rates for goods manufactured in participating countries. As a World Trade Organization (WTO) member, France applies the Most-Favored-Nation (MFN) clause, ensuring that any trade concessions granted to one WTO member are extended to all WTO members.

Afghanistan's trade status with the EU should be verified with customs authorities, as preferential rates may apply under specific bilateral or multilateral agreements. Exporters are advised to consult the EU's Integrated Tariff database and work with customs brokers to determine the most favorable tariff classification and applicable trade benefits for their specific goods.