CUSTOMS DUTIES: AFGHANISTAN TO MALAYSIA

Overview of Customs Duties from Afghanistan to Malaysia

Trade between Afghanistan and Malaysia is subject to Malaysia's comprehensive customs regulations and tariff framework. Malaysia, as a member of the World Trade Organization (WTO) and various regional trade agreements, maintains a structured approach to import duties and customs procedures. Exporters from Afghanistan must comply with Malaysia's import requirements, documentation standards, and applicable tariff rates to ensure smooth customs clearance and avoid delays or penalties.

Malaysia's customs administration is overseen by the Royal Malaysian Customs Department, which enforces regulations on all imported goods. Understanding the specific duty rates, required documentation, and regulatory requirements is essential for successful export operations from Afghanistan to Malaysia.

General Duty Rates

Malaysia typically imposes tariffs on a value-added basis. The following table outlines the general tariff structure for common product categories:

Product Category	Duty Rate	Additional Notes
Industrial Goods (General)	6.1% (Simple Average)	Standard applied tariff rate for most industrial products
Alcohol and Wine	Specific Duties	Considerably higher effective tariff rates; specific duties apply
Poultry	Specific Duties	Higher rates due to local production protection
Pork Products	Specific Duties	Specific duty rates apply; restricted imports in Malaysia
Products with Significant Local Production	Varies by HS code - contact our experts	Duties are often higher to protect domestic industries
Taxable Goods (SST applicable)	5% or 10% (SST)	Sales and Services Tax applied at import; varies by product category

Important: For specific HS codes and exact duty calculations, use the Customs Info Database tariff look-up tool available on trade.gov (free registration required) or contact the Malaysian Customs Department directly.

Required Documents

The following documentation is typically required for customs clearance when exporting goods from Afghanistan to Malaysia:

• Commercial Invoice (original and copies)
• Packing List with detailed product descriptions and quantities
• Bill of Lading or Airway Bill (proof of shipment)
• Certificate of Origin (to determine eligibility for preferential rates)
• Import Declaration Form (completed by importer or customs broker)
• Product Specifications and Technical Documentation
• Certificates of Compliance (health, safety, quality certifications as applicable)
• Insurance Documentation (if applicable)
• Proof of Payment of Duties and Taxes
• Customs Broker Authorization (if using a broker)

Important Regulations

• Sales and Services Tax (SST): Malaysia applies SST at rates of 5% or 10% on imported taxable goods, or specific rates depending on product category. This is in addition to applicable customs duties.
• Prohibited and Restricted Imports: Certain items including pork products, alcohol (except in limited quantities), and specific controlled substances are prohibited or heavily restricted. Check current restrictions before exporting.
• Labeling and Marking Requirements: All imported goods must comply with Malaysian labeling standards, including product information in English or Malay.
• Import Declaration Procedures: All imports must be declared through the Malaysian Customs system. Consult Malaysian Customs for detailed procedures and current requirements.
• Local Production Consideration: Duty rates for products with significant local production in Malaysia are typically higher to protect domestic manufacturers.

Trade Agreements

Malaysia is party to several regional and bilateral trade agreements that may provide preferential tariff rates for eligible goods:

• ASEAN Free Trade Area (AFTA): Malaysia participates in AFTA, though Afghanistan is not a member. Standard ASEAN rates do not apply to Afghan exports.
• World Trade Organization (WTO): As a WTO member, Malaysia applies Most Favored Nation (MFN) rates to WTO members. Afghanistan's WTO status should be verified for eligibility.
• Bilateral Agreements: Check for any existing bilateral trade agreements between Afghanistan and Malaysia that may provide preferential treatment.

For current and specific information on tariff rates, trade agreements, and customs procedures, contact the Malaysian Customs Department or consult with a licensed customs broker in Malaysia.