CUSTOMS DUTIES: AFGHANISTAN TO NORTH MACEDONIA

Overview of Customs Duties: Afghanistan to North Macedonia

When exporting goods from Afghanistan to North Macedonia, exporters must navigate North Macedonia's customs framework, which is harmonized with European Union regulations. North Macedonia, a WTO member since 2003 and an EU candidate country, applies a structured tariff system designed to facilitate trade while protecting domestic industries. As of July 2025, North Macedonia has significantly reformed its tariff structure, though duties remain applicable to most product categories depending on their origin and classification.

Afghanistan does not currently benefit from preferential trade agreements with North Macedonia, meaning Afghan exports will be subject to the standard Most-Favored Nation (MFN) tariff rates. Understanding these rates and compliance requirements is essential for successful customs clearance and cost-effective export planning.

General Duty Rates for Common Product Categories

Product Category	Tariff Rate	Additional Notes
Raw Materials	0%	Most raw materials enter duty-free
General Manufactured Goods	0–35%	Varies by HS code - contact our experts
Automobiles (New/Used)	5%	Does not apply to EU-origin vehicles
Alcohol and Spirits	Varies by HS code	Subject to excise duties in addition to tariffs
Cigarettes and Tobacco	Varies by HS code	Subject to excise duties in addition to tariffs
Mineral Oils and Petroleum	Varies by HS code	Subject to excise duties in addition to tariffs
Agricultural and Food Products	Variable Levies	Subject to import quotas on first-come, first-served basis
Wine, Tobacco, and Certain Fruits	Varies by HS code	Subject to import tariff quotas

Value-Added Tax (VAT)

In addition to customs duties, importers must account for VAT assessed on the customs value of goods plus applicable duties and excises:

• Standard VAT Rate: 18% on most products and services
• Preferential VAT Rate (5%): Food, potable bottled water, newspapers, magazines, educational books, raw materials and machinery for agriculture, medicines, medical equipment, public transportation, computer hardware and software, solar energy systems, refined and unrefined oils for industrial use, pellet stoves and boilers, electricity, and heating
• Reduced VAT Rate (10%): Non-essential products (as of September 2023 tax reform)

Required Documentation

• Commercial invoice with detailed product descriptions and values
• Packing list indicating weight, dimensions, and packaging details
• Bill of lading or air waybill for transportation
• Certificate of origin (from Afghanistan)
• Import license or permit (if applicable to your product category)
• Customs declaration form completed accurately with HS codes
• Insurance documents (if applicable)
• Product-specific certificates (health, safety, quality standards as required)
• Proof of payment of customs duties and taxes

Important Regulations

• All tariffs are determined by the Customs Tariff Law and revised annually in conformity with EU Combined Nomenclature amendments
• Excise duties apply in addition to tariffs for alcohol, cigarettes, tobacco, mineral oils, petroleum coke, and passenger vehicles
• Agricultural and food products are subject to variable levies and import quotas distributed through the EXIM single window portal
• North Macedonia harmonizes its customs laws with EU regulations as an EU candidate country
• Customs clearance procedures must comply with WTO transparency and non-discrimination principles
• Prohibited and restricted imports must be verified before shipment

Trade Agreements and Preferential Treatment

North Macedonia maintains preferential tariff arrangements with specific trading partners through bilateral Free Trade Agreements and multilateral agreements including:

• EU Stabilization and Association Agreement (SAA)
• European Free Trade Agreement (EFTA)
• Central European Free Trade Agreement (CEFTA)
• Bilateral agreements with Turkey and Ukraine

Afghan exports do not currently qualify for preferential rates under these agreements. For the most current and detailed tariff information specific to your products, consult the official North Macedonia Customs Tariff database at https://customs.gov.mk/en-GB/carinska-tarifa.nspx or contact trade specialists for guidance on your specific HS codes and product classifications.