CUSTOMS DUTIES: AFGHANISTAN TO SAUDI ARABIA

Customs Duties and Import Regulations: Afghanistan to Saudi Arabia

Trade between Afghanistan and Saudi Arabia is subject to Saudi Arabia's comprehensive customs framework, which is administered by the Zakat, the tax and customs authority. As an importer of goods into Saudi Arabia, Afghan exporters must comply with the Kingdom's tariff schedules, documentation requirements, and regulatory standards. Saudi Arabia applies the Harmonized Commodity Description and Coding System for tariff classification and calculates customs duties on an ad valorem basis using the C.I.F (Cost, Insurance, and Freight) value.

General Duty Rates

The following table outlines the primary customs duty rates applicable to goods imported into Saudi Arabia from Afghanistan:

Product Category	Standard Duty Rate	Notes
Most General Goods (Non-GCC)	5% minimum	External tariff applied to countries outside GCC
Food Products (General)	5%	Standard rate for most food items
Processed Food Products	Up to 40%	Varies based on local self-sufficiency levels; higher rates protect domestic processors
Rice, Bulk Animal Feed, Livestock	0% (Duty-Free)	Strategic commodities exempt from tariffs
Fresh Red Meat, Coffee, Tea	0% (Duty-Free)	Essential commodities with duty exemption
Cigarettes and Tobacco Products	100% Excise Tax	Additional excise tax levied on top of standard tariffs
Carbonated Soft Drinks	50% Excise Tax	Excise tax in addition to base tariff
Energy Drinks	100% Excise Tax	Excise tax applied as health measure
Other Product Categories	Varies by HS code	Contact customs specialists for specific classifications

Additional Charges: In addition to customs duties, imports are subject to port fees, cargo service fees, import inspection taxes, and as of July 2020, a Value Added Tax (VAT) of 15 percent on most goods.

Required Documentation

• Commercial Invoice – Detailed invoice showing goods description, quantity, unit price, and total value
• Bill of Lading or Airway Bill – Proof of shipment and transportation
• Packing List – Itemized list of all goods in shipment with weights and dimensions
• Certificate of Origin – Documentation confirming country of origin (Afghanistan)
• SASO Conformity Certificate – Required through Saudi Arabia's SALEEM SABER program to verify compliance with Saudi standards
• Import License or Permit – May be required depending on product classification
• Product Registration Documentation – Electronic registration via the Saber portal for regulated and unregulated products
• Insurance Documentation – Proof of cargo insurance for CIF valuation purposes

Important Regulations

• SASO Compliance: The Saudi Standards, Metrology and Quality Organization (SASO) is the regulatory authority controlling imported goods quality. All products must meet Saudi standards and obtain conformity certificates through the SALEEM SABER electronic portal.
• Tariff Classification: Saudi Arabia uses the Harmonized Commodity Description and Coding System. Proper HS code classification is essential for accurate duty calculation.
• Valuation Method: Saudi Arabia adheres to the WTO Customs Valuation Agreement (GATT Article VII), which establishes standardized methods for determining customs values.
• Authorized Certification Bodies: It is recommended to work with SASO-approved certification bodies to navigate the SALEEM SABER conformity process and avoid unnecessary charges.
• Recent Rate Increases: As of June 2020, the Zakat authority amended the Harmonized Tariff Schedule, increasing various duty rates by up to 25 percent, though all increases remain within WTO ceilings.

Trade Agreements

Afghanistan is not currently a member of the Gulf Cooperation Council (GCC). Therefore, Afghan exporters do not benefit from the preferential tariff treatment extended to GCC member states (Bahrain, Kuwait, Oman, Qatar, United Arab Emirates, and Saudi Arabia), which receive total exemption from customs duties within the bloc. Afghan goods are subject to the standard external tariff rates applied to non-GCC countries, with a minimum five percent duty rate on most commodities.

Exporters should verify current trade status and any bilateral agreements that may apply to specific product categories. Consulting with Saudi customs authorities or engaging a customs broker experienced in Afghanistan-Saudi Arabia trade is highly recommended to ensure full compliance and optimize duty payments.