CUSTOMS DUTIES: AFGHANISTAN TO MOLDOVA

Overview of Customs Duties: Afghanistan to Moldova

Trade between Afghanistan and Moldova is governed by Moldova's comprehensive customs framework, which is based on World Trade Organization (WTO) principles and the Harmonized Commodity Description and Coding System (HS). As an exporter from Afghanistan, you should be aware that Moldova applies Most Favored Nation (MFN) treatment to all trading partners, including Afghanistan. Moldova's tariff policy is designed to facilitate international trade while protecting domestic industries through a structured duty system.

The Republic of Moldova, located between Romania and Ukraine, maintains a relatively open trade regime with a trade-weighted average customs duty rate of 4.2 percent across all goods. However, duty rates vary significantly depending on product classification, with manufactured products averaging 3.2 percent and agricultural products averaging 11.2 percent.

General Duty Rates

Product Category	Duty Rate Range	Notes
Manufactured Products	0-25% (Average: 3.2%)	Ad valorem duty assessment
Agricultural Products	0-25% (Average: 11.2%)	Higher average rate; may include safeguard duties
General Goods	0-25% (Trade-weighted average: 4.2%)	Approximately 50% of tariff schedule items have 0% rate
Meat Products	Varies by HS code	Combination of ad valorem and specific duties
Sugar Imports	Varies by HS code	Subject to safeguard duty

Additional Taxes and Fees

Beyond customs duties, imported goods into Moldova are subject to the following charges:

• Value Added Tax (VAT): Standard rate of 20 percent on most imported goods; reduced rate of 8 percent applies to certain categories
• Excise Taxes: May be assessed on specific goods as determined by Moldovan Customs Service
• Customs Processing Fees: Historically assessed at 0.4 percent of processed goods value; however, a new Customs Code effective January 1, 2024, abolishes this fee

Required Documentation

When exporting goods from Afghanistan to Moldova, ensure you prepare and submit the following documentation:

• Commercial Invoice with detailed product descriptions and values
• Bill of Lading or Airway Bill (proof of shipment)
• Packing List detailing contents, weights, and dimensions
• Certificate of Origin (as applicable under trade agreements)
• Product-specific certificates or permits (sanitary, phytosanitary, or safety certifications as required)
• Import License or authorization from Moldovan authorities (if required for your product category)
• Insurance documents
• Customs declaration forms completed according to Moldovan requirements

Important Regulations

Exporters from Afghanistan should note the following key regulatory requirements:

• Moldova classifies all goods using the international Harmonized Commodity Description and Coding System (HS); accurate HS code classification is essential for determining applicable duty rates
• Customs duties are assessed on the declared value of goods, using ad valorem methodology as the primary assessment method
• Moldova may levy exceptional duties including anti-dumping duties, countervailing duties, and safeguard duties on specific products
• All imported goods must comply with Moldovan labeling and marking requirements specific to each product category
• Certain products may face import restrictions or prohibitions; verification is required before shipment
• Customs processing is conducted by the Moldovan Customs Service, and all documentation must be accurate and complete to avoid delays

Trade Agreements and Preferential Access

While Afghanistan is not a signatory to Moldova's primary free trade agreements, it is important to note that Moldova maintains preferential trade arrangements with the European Union (Association Agreement and Deep and Comprehensive Free Trade Area since July 1, 2016), the EFTA countries (Iceland, Liechtenstein, Norway, and Switzerland), Turkey, and CIS/CEFTA members. Afghanistan, as a WTO non-member, receives standard MFN treatment rather than preferential rates.

For specific tariff information and duty calculations, consult the Moldovan Customs Service database at www.trade.gov.md or contact customs brokers familiar with Afghanistan-Moldova trade procedures.