CUSTOMS DUTIES: AFGHANISTAN TO IRELAND

Overview of Customs Duties from Afghanistan to Ireland

Afghanistan and Ireland maintain trade relations within the framework of international commerce. When exporting goods from Afghanistan to Ireland, shipments must comply with European Union customs regulations, as Ireland has been a member of the EU since January 1, 1973. As an EU member state, Ireland applies a common external tariff to imports from non-EU countries, including Afghanistan. All goods entering Ireland must be declared to customs according to their classification in the Combined Nomenclature (CN) system and are subject to EU tariff schedules based on the international Harmonized System (HS) of product classification.

General Duty Rates

The following table outlines typical duty rates for common product categories entering Ireland from non-EU countries:

Product Category	Duty Rate	Notes
Raw Materials	Duty free or low rates	Most raw materials enter with minimal or no customs duties
Agricultural Products	Varies by HS code	Subject to import levies that vary depending on world market prices and composition
Food Items and Packaged Foodstuffs	Varies by HS code	Rates based on composition; some packaged foods subject to variable levies
Industrial Goods	Varies by HS code	Contact our experts for specific product classification
All Other Products	Varies by HS code	Consult TARIC database for specific tariff classification

Important Note: To determine the exact duty rate for your specific products, consult the TARIC (Tarif Intégré de la Communauté) database maintained by the EU Directorate-General for Taxation and the Customs Union. The TARIC can be searched by HS Code, product description, and country of origin and is updated daily.

Value-Added Tax (VAT)

In addition to customs duties, imported goods are subject to Value-Added Tax (VAT) at Ireland's standard rate of 23%. The VAT is calculated on the Cost, Insurance, and Freight (CIF) value at the port of entry, plus any applicable customs duties, excise taxes, levies, or other charges. The importer is liable for payment of all customs duties, VAT, and associated charges at the time of clearing goods through customs.

Required Documents

• Commercial invoice detailing goods description, quantity, unit price, and total value
• Packing list with detailed contents and weights
• Bill of lading or air waybill as proof of shipment
• Certificate of origin from Afghanistan
• Import license (if required for specific products)
• Product-specific documentation (certificates, test reports, health certificates for applicable goods)
• Insurance documents and freight invoices for CIF calculation
• Declaration to customs according to Combined Nomenclature (CN) classification

Important Regulations

• All goods must be classified according to the Combined Nomenclature (CN) system, which is updated annually by the European Commission
• The CIF value (price plus packing, insurance, and freight costs) forms the basis for both duty and VAT calculations
• Certain products may require import licenses; check TARIC to determine if your product requires licensing
• Agricultural and food items are subject to variable import levies based on world market prices and product composition
• Temporary imports intended for re-export may be exempt from VAT if proper procedures are followed and a temporary bond is posted
• Some product categories may face additional restrictions or prohibitions; verify current regulations with Irish Revenue, Tax and Customs authorities
• All importers must be registered with Irish customs authorities and comply with EU import procedures

Trade Agreements and Preferential Access

Ireland, as an EU member state, applies common EU external tariffs to non-EU countries. Afghanistan is not currently part of any preferential trade agreement with the European Union that would provide duty reductions. However, the EU maintains a Generalized System of Preferences (GSP) that may apply to certain products from Afghanistan, potentially providing tariff reductions or exemptions. Exporters should verify whether their specific products qualify for GSP benefits by consulting the EU TARIC database and Irish Revenue authorities.

For the most current information on tariff rates, licensing requirements, and import procedures, consult the TARIC database online, contact Irish Revenue, Tax and Customs, or engage with a licensed customs broker specializing in EU imports.