CUSTOMS DUTIES: AFGHANISTAN TO SOUTH KOREA

Overview of Customs Duties from Afghanistan to South Korea

Exporting goods from Afghanistan to South Korea requires careful attention to customs regulations, duty calculations, and proper documentation. South Korea maintains a sophisticated import system with clear procedures for customs clearance. As a World Trade Organization (WTO) member, South Korea applies the most-favored-nation (MFN) principle to all member countries, including Afghanistan. Understanding the duty structure, de minimis thresholds, and required documentation is essential for successful international trade between these nations.

General Duty Rates and Valuation

South Korea assesses duties and taxes on a Cost-Insurance-Freight (CIF) basis, meaning the calculation includes the product price, freight costs, insurance, and seller's commission. The following table outlines the primary duty and tax rates applied to imports:

Duty/Tax Type	Rate	Calculation Basis
Standard Import Duty	Average 8%	CIF Value
Value-Added Tax (VAT)	10%	CIF Value plus Duties
Special Excise Tax	10-20%	CIF Value (luxury items and durable goods)

De Minimis Threshold: Shipments with a Free-on-Board (FOB) value not exceeding 150 USD are exempt from both duty and tax. Shipments originating from the United States or Puerto Rico valued under 200 USD are also considered duty-free and tax-free. Any shipment exceeding these thresholds will be subject to applicable duties and taxes.

Required Documentation

When exporting goods from Afghanistan to South Korea, the following documentation must be prepared and submitted:

• Commercial Invoice detailing product description, quantity, unit price, and total value
• Packing List specifying contents, weights, and dimensions of each shipment
• Bill of Lading or Airway Bill as proof of shipment
• Certificate of Origin establishing the country of manufacture
• Import Declaration Certificate accepted by South Korean customs authorities
• Product-specific certifications (safety, quality, or standards compliance as required)
• Insurance documents covering the shipment value
• Any applicable licenses or permits required by South Korean regulatory authorities

Important Regulations and Customs Procedures

South Korea maintains an import declaration system that allows for expedited release of goods upon acceptance of a properly completed import declaration certificate. However, certain product categories require additional compliance measures:

• Product registration, standards verification, and safety certifications are mandatory for specific goods categories
• Efficacy testing may be required to ensure protection of public health and sanitation
• All duties and taxes must be paid in Korean Won within 15 days after goods clear customs
• Customs duties can be adjusted every six months within limits of ±40% of the basic rate
• South Korea maintains a tariff quota system designed to stabilize domestic commodity markets
• Prohibited and restricted items may face import restrictions; verification is recommended before shipment

Trade Agreements and Preferential Access

South Korea has established at least 17 trade agreements covering 57 countries, which may offer reduced or zero duty rates for qualifying goods. As an Afghanistan exporter, you should verify whether Afghanistan is included in any preferential trade arrangements with South Korea. Additionally, South Korea's membership in the WTO means it applies consistent trade principles across member nations.

The United States–Korea Free Trade Agreement (KORUS) serves as a reference for how South Korea structures modern trade agreements, though Afghanistan's specific status should be confirmed with South Korean customs authorities or your freight forwarder.

Recommended Next Steps

For specific tariff rates applicable to your products, consult the Korea Customs Service or use their Customs Info Database tariff look-up tool. Major courier services including Korea Post, DHL Express, and FedEx offer reliable shipping options to South Korea. Consider engaging a customs broker or freight forwarder experienced in Afghanistan-South Korea trade to ensure compliance with all regulations and optimize your landed costs.