RESTRICTED  
  
WT/ACC/AFG/34  
 
21 October 2013  
(13-5829)  Page: 1/79  
Working Party on the Accession of the Islamic Republic 
of Afghanistan  Original: English  
 
ACCESSION OF AFGHANISTAN 
ADDITIONAL QUESTIONS AND REPLIES1 
 The following submission, dated 18 October 2013, is being circulated at the request of the 
Delegation of the Islamic Republic of Afghanistan. 
_______________ 
                                               
1 The submission in this document are the Replie s by the Delegation of the Islamic Republic of 
Afghanistan to the Questions from Members of the Work ing Party following the Fourth meeting of the Working 
Party on the Accession of Afghanistan, on 25 July 2013. WT/ACC/AFG/34 
 
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  TABLE OF CONTENTS 
II. ECONOMIC POLICIES .............................................................................................. 4  
-  Foreign Exchange and Payments ............................................................................. 4  
-  Investment Regime ................................................................................................. 4  
-  State Ownership and Privatizatio n, State-trading Entities ...................................... 9  
III. FRAMEWORK FOR MAKING AND ENFORCING POLICIES AFFECTING 
FOREIGN TRADE IN GOODS AN D TRADE IN SE RVICES .......................................... 10  
IV. POLICIES AFFECTING TRADE IN GOODS ............................................................... 15  
-  Trading Rights and registration requir ements for engaging in importing .............. 15  
A. IMPORT REGU LATIONS ......................................................................................... 18  
-  Ordinary custom s duties ....................................................................................... 18  
-  Other duties and ch arges (ODC s) .......................................................................... 19  
-  Fees and charges for se rvices rendered ................................................................ 20  
-  Application of internal  taxes to imports ................................................................ 26  
-  Quantitative import restrictions, including prohibitions, quotas and 
licensing sy stems .................................................................................................. 30  
-  Customs Valu ation ................................................................................................ 34  
-  Other customs fo rmalities ..................................................................................... 35  
-  Anti-dumping, countervailing duty  and safeguar d regime s ................................... 35  
B. EXPORT REGU LATIONS ......................................................................................... 41  
-  Customs tariffs, fees and charges for services rendered, application of 
internal taxes to exports ....................................................................................... 41  
-  Export restrictions ................................................................................................ 42  
C. INTERNAL POLICIES AFFECTING FOREIGN TRADE IN GOODS ............................... 43  
-  Technical regulation s and stan dards ..................................................................... 43  
-  Sanitary and phytosani tary meas ures ................................................................... 46  
-  Trade-related investment  measures (TRIMS) ....................................................... 54  
-  Free zones, special economic areas ....................................................................... 60  
-  Government pr ocurement ..................................................................................... 61  
-  Transit ................................................................................................................... 61  
V. TRADE-RELATED INTELLECTUAL PROPERTY REGIME ............................................. 62  
-  General ................................................................................................................. 62  
-  Responsible agencies for policy fo rmulation and implementation ......................... 63  
-  Participation in international inte llectual property  agreements ............................ 64  
-  Fees and Taxes ...................................................................................................... 64  
-  Patents, Trade Secrets, Industrial Design, Plant Variet y Protection ...................... 65  
-  Requirements on undisclosed informatio n, including trade secrets and test 
data ....................................................................................................................... 67  
-  Trademar ks ........................................................................................................... 67  
-  Geographical In dications ...................................................................................... 69  
-  Copyrights and Neig hboring Ri ghts ....................................................................... 69  WT/ACC/AFG/34 
 
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  -  Administrative procedur es and reme dies .............................................................. 72  
-  Special Border Measures ....................................................................................... 73  
-  Criminal proc edures  .............................................................................................. 73  
VI. POLICIES AFFECTING TR ADE IN SERVICES ........................................................... 77  
VII.  TRANSPARENCY .................................................................................................... 78  
-  Publication of information on trade ....................................................................... 78  
-  Notification ........................................................................................................... 79  
VIII. TRADE AGREEMENTS ............................................................................................. 79  
 WT/ACC/AFG/34 
 
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  II. ECONOMIC POLICIES 
- Foreign Exchange and Payments Question 1 Paragraph 17 of the Draft Working Party Report (WT/ACC/SPEC/AFG/3/Rev.1):  How 
many of the licensed banks are foreign? 
Answer: 
Five of the 17 licensed banks are foreign. 
- Investment Regime 
Question 2 We understand that Afghanistan is considerin g a new Investment Incentives Policy that 
could include preferences in the areas of  taxes, customs duties, and licensing 
procedures, and possible selected tariff increases for protective purposes.   
 Could Afghanistan confirm that in develo ping any such Policy, measures applied 
will take into account WTO provisions, e. g., in avoiding local content mandates, 
discriminatory application of internal ta xes and other measures vis-à-vis imports, 
export performance requirements, and tari ff increases that exceed Afghanistan's 
WTO bindings? 
Answer: 
Afghanistan confirms that it will not apply, in implementing its Investment Incentives Policy, any 
measures which are inconsistent with WTO provisions including TRIMS, national treatment, and export performance requirements.  Afghanistan confirms that it will not increase tariff above bound 
rates except in safeguard related cases following the rules and procedures set in the WTO 
Agreement on Safeguards. 
Afghanistan will abide by WTO rules in implementing any investment incentives policy. 
Question 3 
Paragraph 24 of the Draft Working Party Report and the response to Question 13 of 
document WT/ACC/AFG/27 state that: "For co mpanies not engaged in trade as main 
activity, these obtain AISA licence (licence  for investment).  The AISA licence is 
provided to customs authority and a 2% fi xed tax (applied on customs duty and on 
value of imported goods) is collected at the time of clearance of goods.  If the company 
did not have an AISA licence, customs will collect 3% fixed tax and clear the goods."  
 Is this response intended to indicate th at foreign invested firms with the AISA 
licence get the same "fixed tax" treatmen t as firms with a business licence, i.e., 
2% rather than a 3% levy on their imports? 
Answer: 
Invested companies (whether local or foreign) with the AISA licence are charged 2% fixed tax for 
importing goods for their own use.   If the comp any did not have an AISA licence, customs will 
collect 3% fixed tax and clear the goods, provided such company did not either have a trade 
licence.  If it had a trade licence, then a 2% fixed tax would apply. Afghanistan will eliminate the 3% fixed tax before accession. WT/ACC/AFG/34 
 
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  Question 4 
Paragraph 24 and the response to Question 13 of document WT/ACC/AFG/27 also state 
that "Companies with AISA licence import for their own use and operations (equipment, 
input) and not for reselling ." 
 Are companies with only an AISA lice nce prohibited from distribution?   
 If so, how can a foreign invested firm ob tain permission to engage in retail or 
wholesale distribution? 
Answer: 
Companies with AISA licence are not prohibited from distribution.  The AISA licence is sufficient to 
be engaged in domestic wholesale distribution.  As for retail, a permit is required from municipality 
where the retail store is located. 
Question 5 
Paragraph 25 of the Draft Working Party Report states that fees for the AISA licence 
vary with the size of the business making the application. 
 How, in this context, is the "siz e" of the enterprise determined? 
 Please identify the legislation that prov ided for the revised licensing and other 
fees identified in this paragraph. 
Answer: 
The classification for enterprises is as follows: 
Enterprise Type Capital Investment 
Small Less than US$ 100,000 
Medium US$ 100,000 – US$ 1 Million 
Large Greater than US$ 1 Million  
AISA Licence fees are not established through legislat ion.  The schedule of fee is approved by the 
High Commission on Investment and posted by AISA.  
Question 6 The response to Question 9 in document WT/ACC/AFG/27 appears to indicate that all 
applications for foreign direct investment in Afghanistan since 2003 have been approved 
by the High Commissioner on Investment. 
 Please confirm in the text of the Draft Working Party Report if this is true, or 
indicate how many have been rejected. 
Answer: 
All applications (39) for foreign investment in Afghanistan exceeding US$ 3 Million since 2003 have 
been approved by the High Commission er on Investment. None was rejected. 
Question 7 
Paragraph 20 of the Draft Working Party Report (WT/ACC/SPEC/AFG/3/Rev.1): 
 Apart from the sectors enum erated in this paragraph (development of nuclear 
power; establishment of casinos, gambling and similar establishments; 
production of narcotics and any other in toxicants), are there other sectors where 
national treatment is not provided to fore ign investors?  If yes, which are these 
sectors?  Are they reserved to domestic investors only? WT/ACC/AFG/34 
 
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  Answer: 
Investment in the following sectors (development  of nuclear power; establishment of casinos, 
gambling and similar establishments; production of narcotics and any other intoxicants) is prohibited for both foreign and domestic investors. As such, there is no national treatment issue.  
Paragraph 20 of the Draft Working Party Report should be amended as follows: 
The representative of Afghanistan stated th at the Private Investment Law of 2005 was the 
legal basis for Afghanistan's investment regime.  He said that Article 16 of the Law 
provided national treatment to foreign invest ors except in specific sectors as indicated 
below.  The Law also stipulated the terms and conditions for investment applications.  
Approval could be denied to foreign investors if:  (i) the application for an investment 
licence was incomplete and the information was inaccurate; (ii) the investment was not 
made through a registered enterprise in Afghanistan; and (iii) the investment was 
intended to be in prohibited sectors such as development of nuclear power; establishment of casinos, gambling and similar establishments; production of narcotics and any other 
intoxicants. 
Question 8 
 One of the conditions to get an approval  is to make the investment through a 
registered enterprise.  What exactly is covered by the term "investment" 
(i.e. greenfield investment, mergers, acqu isitions, investment projects of an 
established company)? 
Answer: 
The Law on Private Investment of 2005 defines investment as follows: 
Investment: shall mean currency and contributions in kind, including, without limitation, 
licenses, leases, machinery, equipment, and industrial or intellectual property rights, 
provided for the purpose of acquiring shares of stock or other ownership interests in a 
Registered Enterprise. 
Question 9 
Paragraph 21 of the Draft Working Party Report (WT/ACC/SPEC/AFG/3/Rev.1): 
 What thresholds of initial capital ha s the High Commission imposed so far? 
 What does the monitoring of foreign in vestment imply, in practical terms? 
Answer:  
The High Commission on Investment has not established an initial threshold for investment capital. The 2005 Law on Private Investment does not require the High Commission on Investment to 
monitor foreign investment but rather that the general state of investment in Afghanistan in order 
to make improvements to the investment regime.   
We suggest rephrasing the following clause in Paragraph 21 as follows: 
(iv) monitoring of foreign and direct the state of investment in Afghanistan, 
Question 10 Paragraph 22 of the Draft Working Party Report (WT/ACC/SPEC/AFG/3/Rev.1): 
 Under which conditions or in which situations can the High Commission provide 
different terms for invest ment in special cases? WT/ACC/AFG/34 
 
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  Answer:  
This authority has never been exercised. 
The conditions for exercising such authority have not been elaborated. If and when such authority is exercised, Afghanistan will follow best international practices. 
Exceptionally large investments may be granted different terms (if requested) provided these 
investments result in significant economic growth and development in rural/disadvantaged regions and the creation of huge number of economic/employment opportunities. 
Question 11 
 Under which conditions or in which situ ations can the High Commission exercise 
the authority to limit the share of fore ign investment in some industries?  Has 
this authority been exercised so far? 
Answer:  
This authority has never been exercised. 
The conditions for exercising such authority have not been elaborated. 
Note that such authority cannot be applied retroactively to an existing investment. 
Question 12 Paragraph 22 of the Draft Working Party Report (WT/ACC/SPEC/AFG/3/Rev.1): 
 What are the criteria for granting an AISA  licence?  Are they publicly available? 
 Have there been cases when AISA did not grant a licence to a foreign investor?  
If yes, for which purpose was the licence denied? 
Answer:  
The criteria for granting the AISA licence are described in the fourth sentence of Paragraph 20 of 
the Draft Working Party Report: complete and accurate application; investment made through a registered enterprise; and investment not made in a prohibited sector.  The requirements for 
obtaining AISA licence are available on the AISA website. 
There has been no case when AISA did not grant a licence to a foreign or domestic investor. Question 13 
Paragraph 22 of the Draft Working Party Report (WT/ACC/SPEC/AFG/3/Rev.1): 
 As regards the approval of "direct inve stment exceeding US$3 million", why is 
such an approval needed and which are the criteria taken as a basis for granting it? How is "direct investment" defined?  Is "direct purchase of shares" not 
considered to be a direct investment? 
Answer: 
There is no reference to the term "direct investment" in Afghanistan's Law on Private Investment 
of 2005. The reference to "direct investment" should be replaced by "investment" in Paragraph 23 
of the Draft Working Party Report. 
According to Afghanistan's Law on Private Investment of 2005, "investment" shall mean currency 
and contributions in kind, including, without limitation, licenses, leases, machinery, equipment, WT/ACC/AFG/34 
 
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  and industrial or intellectual property rights, prov ided for the purpose of acquiring shares of stock 
or other ownership interests in a Registered Enterprise. 
The Investment Licence for all investments regardless of size is supposed to be approved by the 
High Commission on Investments. The High Commission on Investments has delegated to AISA 
approving investments under US$ 3 Million.  The criteria (see Paragraph 20) for issuance of 
Investment Licence are the same for investment s approved by the High Commission or AISA. 
Question 14 
Paragraph 24 of the Draft Working Party Report (WT/ACC/SPEC/AFG/3/Rev.1):  
According to this paragraph "For foreign legal entities, a copy of certificate of 
registration of the legal entity attested by  Ministry of Foreign Affairs and the Afghan 
Embassy in the home country of the fore ign legal entity were required.  These 
requirements were considered to be consistent with best practices."   
 Why is it necessary for both Ministry of  Foreign Affairs and the Afghan Embassy 
to certify these copies?   
 Would a copy attested by a notary not be adequate for the same purpose?   
 What about countries where there is no Afghan Embassy? 
Answer:  
For security reasons, we presently require attest ation by the Ministry of Foreign Affairs and the 
Afghan Embassy in the home country of the foreign legal entity. 
A copy attested by a notary is not a common international practice for this purpose. In countries where there is no Afghan Embassy, this may be done at the nearest Embassy or 
Consulate. 
Question 15 Paragraph 24 of the Draft Working Party Report (WT/ACC/SPEC/AFG/3/Rev.1):   
 Is corporate registration referred to in this paragraph the same as in 
paragraph 27 as competence of the Af ghanistan Central Business Registry 
(ACBR)?  Does the process of registration  involve any filter by virtue of which 
some companies may be denied registration?    
Answer:  
Corporate registration referred to in Paragraph 24 the same as in Paragraph 27 as competence of 
the Afghanistan Central Business Registry (ACBR) under the Ministry of Commerce and Industries.  
ACBR has established an office at AISA to handle the process of corporate registration for 
investors.  This is a one stop shop where investors do not need to go to MOCI for corporate registration. 
The process of registration is automatic.  The proc ess of registration does not involve any filter by 
virtue of which some companies may be denied registration. 
Question 16 
Paragraph 35 of the Draft Working Party Report (WT/ACC/SPEC/AFG/3/Rev.1):  
 How many cases of expropriation of foreig n investment have there been in recent 
years (e.g. past five year s) and for which purpose? WT/ACC/AFG/34 
 
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  Answer:  
There have been no cases of expropriation of  foreign investors during the last decade. 
Question 17 
 Please give details about the provisions regarding transfer of funds and dispute 
settlement. 
Answer:  
Foreign investors are permitted to freely transfer out of Afghanistan without unreasonable delay 
distributions received from a Registered Enterprise in whatever foreign currency the Foreign 
Investor chooses, at the prevailing exchange rate for that currency.  The transfer of these funds 
may take place in one or more transactions.  Each time a Foreign Investor transfers funds out of Afghanistan s/he must notify the Cent ral Bank for record keeping purpose. 
As for dispute settlement, Investors may, in any contract or other agreement, specify: 
 any arbitration or other dispute resolution procedure, 
 that the place of such arbitration may be outside of Afghanistan, and 
 that the law of a jurisdiction other than Afghanistan may apply to the resolution of such 
dispute If such contract or other agreement so provides. 
Any award resulting from such arbitration or other dispute resolution procedure shall be final, and 
shall be enforceable in accordance with the Arbitration Law upon application of any party to such 
arbitration or procedure. 
If a dispute arises pursuant to a contract or other agreement entered into between a Foreign 
Investor with foreign equity ownership and the State or any constituent subdivision, agency or 
instrumentality thereof in regard to a Foreign Investment, or if a Foreign Investor has a claim 
related to expropriation of this Law, the parties shall endeavor to settle such dispute amicably by 
mutual discussions.  Failing such amicable settl ement, and unless the parties to such dispute 
otherwise agree, the parties shall submit such dispute either 
1. to the International Centre for Settlement of Investment Disputes ("ICSID") for settlement 
by arbitration pursuant to the Convention on the Settlement of Investment Disputes 
between States and Nationals of Other States of March 18, 1965, as such may have been 
or may be amended from time to time (the "Convention"); or 
2. if ICSID rules preclude the Foreign Investor from arbitrating before ICSID or if the Foreign 
Investor otherwise prefers, to arbitration in accordance with UNCITRAL Rules.  
- State Ownership and Privatizat ion, State-trading Entities 
Question 18 
 What laws or regulations govern procurement by Afghanistan's SOEs? 
 To what extent, if any, do these laws or regulations require local content in SOE 
purchases of goods or services? 
Answer: 
The Law on Procurement of 2008 governs the pr ocurement by Afghanistan's SOEs, those with 
state ownership share exceeding 25%. 
Article 7(1) of the law on procurement requires entities to procure goods, works or services 
produced  domestically in accordance with the bidding documents; provided that the price of the 
domestic procurement is not higher than the imported procurement by a margin of 5 to 10%.  The procuring entity specifies the margin within this range in the bidding documents. WT/ACC/AFG/34 
 
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  Question 19 
Paragraph 37 of the Draft Working Party Report gives two totals for the number of 
100% state-owned enterprises (SOEs), in Afghanistan, i.e., 65 and 39.    
 Please reconcile these statements. 
 Please indicate if any of these SOEs meet the definition of state trading 
enterprises in the Understanding on the Interpretation of Article XVII of the 
General Agreement on Tariffs and Trade 1994 for the purposes of notification. 
Answer: 
The original number of SOEs was 65.  The current number of SOEs as a result of privatization, 
corporatization and liquidation is 39 SOEs. 
Da Afghanistan Brishna Sherkat (DABS) was the only entity that met the definition of state trading 
enterprises in the Understanding on the Interpreta tion of Article XVII of the General Agreement on 
Tariffs and Trade 1994 for the purposes of notification. 
Question 20 
What does the state-owned corporation (and  state trading enterprise) "Da Afghanistan 
Brishana Sherkat" do? 
Answer: 
Da Afghanistan Brishna Sherkat (DBS) imports electricity and operates domestic energy 
transmission and local distribution networks. 
III. FRAMEWORK FOR MAKING AND ENFO RCING POLICIES AFFECTING FOREIGN 
TRADE IN GOODS AND TRADE IN SERVICES 
Question 21 
We note that the timeline for enactment of Afghanistan's legislation proposed in 
document WT/ACC/AFG/30 concludes mostly mi d-2014.  At the July 25 Working Party 
meeting, however, the Delegation of Afgh anistan confirmed that the Government of 
Afghanistan should enact all WTO consistent  laws and regulations prior to its final 
accession Working Party meeting. 
 How do these stated plans affect the enac tment timetable of the legislation in the 
Legislative Action Plan? 
Answer: 
The statement made during the Working Party meeting of 25 July 2013 regarding advancing 
certain drafts through intermediate steps (MOJ to Cabinet) is consistent with the Legislative Action 
Plan.  Although some delays during August-Sep tember 2013 were experienced in moving drafts 
forward for a variety of reasons, the target dates for final adoption of legislation during the first 
half of 2014 as indicated in WT/ACC/AFG/30 stand. 
Question 22 In addition, there are a number of drafts that  have not yet been provided.  We need to 
see and review the following legal drafts , and these should also be listed in the 
Legislative Action Pl an (WT/ACC/AFG/30): 
 Law on Organizational Structure and Ju risdiction of Courts concerning the 
publication of judicial decisions 
 Draft VAT law (replacing BRT) WT/ACC/AFG/34 
 
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   Draft legislation or legal authority to ab olish the Business License and to create 
the Trade License 
 Draft amendments to the Regulation on Production and Import of Medicines of 
19 February 2007 (concerning fees for activity licence and import permit for 
pharmaceuticals and medical equipment) 
 Procedure on Customs Storage fees 
 Regulations on Import Licensing Procedures 
 Rules and procedures on automatic and no n-automatic licensing with respect to 
imports or exports 
 Revised Draft Veterinary Law 
 Draft Minerals Law of 2012 
 Draft Law on Plant Variety Protection 
 Draft Amendments to the Civil Procedure Code 
We also request that Afghanistan revise, expand, or annotate the list of draft 
legislation in the Legislative Action Plan (WT/ACC/AFG/30) in light of the 
identification of other WTO-inconsistent measures not previously identified or 
addressed that will requ ire legislative action, for example , in the areas of 
administrative appeal, taxation (fixed taxes), discriminatory and otherwise WTO 
inconsistent fees, and TRIMS (amendments to the Hydrocarbon Law). 
It is important that we be able to track al l of Afghanistan's legislation and other legal 
documentation eliminating WTO-inconsistent measures and implementing the provisions 
of WTO Agreements. 
Answer: 
Concerning the requested drafts, here is the status of submission to the WTO: 
Legislation and Drafts Status 
1. Law on Organizational Structure and Jurisdiction of 
Courts concerning the publication of judicial decisions Transmitted to the WTO Secretariat  
2. Draft VAT law  Transmitted to the WTO Secretariat 
3. Draft Trade License Procedure Transmitted to the WTO Secretariat  
4. Draft Amendments to Regulation of production and 
importation of medicines and medical equipment of 24 February 2007 (concerning fees for import of medicines and medical equipment) Under preparation. To be submitted to the WTO 
Secretariat before next  Working Party Meeting 
5. Procedure on Customs Storage fees Under pr eparation. To be submitted to the WTO 
Secretariat before next  Working Party Meeting 
6. Draft Regulations on Import and Export Licensing Transmitted to the WTO Secretariat  
7. Regulations on Import Licensing Procedures Same  as item 6 above (corre ct title is item 6) 
8. Rules and procedures on automatic and non-
automatic licensing with respect to imports or 
exports Same as item 6 above (co rrect title is item 6) 
9. Revised Draft Veterinary Law Undergoing fu rther revisions. To be resubmitted to 
the WTO Secretariat as soon revision is finalized. 
10. Draft Minerals Law of 2012 Transmitted to the WTO Secretariat 
11. Draft Law on Plant Variety Protection Under preparation. To be submitted to the WTO 
Secretariat by the end of 2013 
12. Draft Amendments to the Civil Procedure Code Transmitted to the WTO in October 2011 (please 
see WT/ACC/AFG/7/Add.1) 
 
The legislative Action Plan will be amende d accordingly to include additional drafts. 
Question 23 
Paragraph 52 of the Draft Working Party Repo rt:  Concerning legal instruments below 
the level of "laws" that implement la ws enacted by the National Assembly: 
 Please describe the legal instruments issued/enacted/established to implement 
the general provisions of the draft Foreign Trade Law? WT/ACC/AFG/34 
 
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   Do Afghanistan's Ministries have the power to issue Decrees, Resolutions, 
Orders, or Regulations to carry out la ws enacted by the National Assembly? 
Answer: 
Implementing legal instruments are issued after the adoption of laws.  The Draft Foreign Trade 
Law is expected to be enacted in 2014. Subseque ntly, necessary implementing regulations will be 
issued.  The Regulations on Import and Export Licensing has been developed in this regard. 
Where necessary, Ministers have the power to issue Procedures to carry out laws enacted by the 
National Assembly and issue orders and decisions for directing departments on implementation of 
legislation. 
Question 24 We remain concerned about the a pparent limited availability of administrative appeal  in 
Afghanistan in WTO matters.  It seems that , except for Customs, it is not widely 
available for other issues covered by the WTO. 
 Could Afghanistan confirm or provid e additional information on this? 
 We thank Afghanistan for the information provided on the right of appeal at the 
last Working Party meeting.  Please ensu re that it is reflected in the Draft 
Working Party Report.   
 While recourse to the judici ary is an alternative to ad ministrative appeal in some 
WTO Agreements, courts can take time, and rapid recourse to administrative appeal is preferable in the first instance. 
Answer: 
During the July 2013 Working Party meeting, we have circulated a Note detailing the right to 
appeal including administrative appeal process on customs matters. This information has been reflected in Paragraphs 53 and 54 of the Draft Working Party Report. 
We have also provided in previous sets of questi ons information on rights of administrative appeal 
on other WTO matters including SPS, TBT, and foreign trade.  This information has been reflected in Paragraph 55 of the Working Party Report. 
In addition, we have informed in the reply to Question 21 of WT/ACC/AFG/27 on administrative 
appeals related to TRIPS and services as follows: 
 Appeals in the context of TRIPS Section 4 (Special Requirements related to Border 
Measures) are handled through the customs administrative appeal process already 
described in detail Paragraphs 53 and 54 of the Draft Working Party Report.   
 All Intellectual property related laws, including pending amendments, comply with the 
TRIPS Article 49 requirement to the extent that any civil remedy can be ordered as a result 
of administrative procedures on the merits of a case, such procedures shall conform to 
principles equivalent to those required under TRIPS enforcement requirements.  Also, all laws including pending amendments provide, to the extent required under TRIPS, for 
judicial review of final administrative decisions. 
Service providers have the right to appeal to courts which satisfies the requirements under 
Article VI of GATS (Article VI 2(a): each Member shall maintain or institute as soon as practicable judicial, arbitral or administrative tribunals or procedures).  In addition, key service line ministries 
have in place administrative appeal procedures related to services within their competencies that 
businesses, if they wish, may seek prior to court.  These include the Ministry of Communications and Information Technology, the Ministry of Transp ort, Da Afghanistan Bank, and the Ministry of 
Finance. 
Finally, the right to administrative appeal related to all trade related matters including anti-
dumping, countervailing, and safeguards is provided for in the draft law on foreign trade in goods. WT/ACC/AFG/34 
 
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  Further, the Law on Private Investment of 2005 allows investors to specify in any contract or other 
agreement: 
 any arbitration or other dispute resolution procedure, 
 that the place of such arbitration may be outside of Afghanistan, and 
 that the law of a jurisdiction other than Afghanistan may apply to the resolution of such 
dispute If such contract or other agreement so provides, 
Any award resulting from such arbitration or other dispute resolution procedure shall be final, and 
shall be enforceable in accordance with the Arbitration Law upon application of any party to such 
arbitration or procedure. 
If a dispute arises pursuant to a contract or other agreement entered into between a Foreign 
Investor with foreign equity ownership and the State or any constituent subdivision, agency or 
instrumentality thereof in regard to a Foreign Investment, or if a Foreign Investor has a claim 
related to expropriation of this Law, the parties shall endeavor to settle such dispute amicably by 
mutual discussions.  Failing such amicable settl ement, and unless the parties to such dispute 
otherwise agree, the parties shall submit such dispute either: 
 to the International Centre for Settlement of Investment Disputes ("ICSID") for settlement 
by arbitration pursuant to the Convention on the Settlement of Investment Disputes 
between States and Nationals of Other States of March 18, 1965, as such may have been 
or may be amended from time to time (the "Convention"); or 
 if ICSID rules preclude the Foreign Investor from arbitrating before ICSID or if the Foreign 
Investor otherwise prefers, to arbitration in accordance with UNCITRAL Rules.  
Question 25 
The response to Question 3 of document WT/ACC/AFG/24 states that: "Afghanistan is 
presently working on developing web-base d access to its administrative appeal 
process."   
 Please describe this initiative more fu lly described in the Draft Working Party 
Report document.  Would it be availa ble in areas other than for customs 
disputes? 
Answer: 
Afghanistan has completed the development of a web based access for its administrative appeal 
process.  A pilot has been launched early October 2013.  Traders, through web access from any 
point, may file complaints regarding initial rulings by customs officers at entry points and at In-
land Clearance Depots (customs houses).  The trader (or his/her representative) will need to fill a web-based form outlining the facts of the case and grounds of appeal. Supporting documents may 
be attached.  A confirmation is provided electronically to the trader. The trader (or his/her 
representative) can follow-up on status via electronic communications. A final decision on appeal will be notified electronically.    
This is not envisioned at this point for other areas. As an LDC, Afghanistan does not have the 
resources to implement such systems for all appeals.  Afghanistan welcomes any technical assistance in this regard, and would then be pr epared to expand this effort to other areas. 
Question 26 
Paragraph 53 of the Draft Working Party Report states that: "draft amendments to the 
Customs Law provided persons who had receiv ed a decision concerning a particular 
customs transaction with the right to appeal  to the General Directorate of Customs.  
Such appeals needed to be made within te n days of notification of the decision" 
 Please describe in more detail in the Dr aft Working Party Report text the current 
administrative appeals process to the Cust oms General Directorate, e.g., after the 
initial ruling, how is the appeal made, and to whom, specifically?  Is it to a WT/ACC/AFG/34 
 
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  person or to a panel or board?  How ar e the proceedings conducted?  How long 
do they usually take? 
Answer: 
Below is additional information that could be further integrated into Paragraph 53. 
After the initial decision, the trader (or his/her representative) may fill a form or submit a 
letter to the Director General of Customs describing the facts of the case and grounds for 
appeal.  The Director General refers the case to the Appeal Unit, which obtains the file 
from the office that made the decision.  The Appeal Unit also may contact the customs 
officer who issued the ruling for additional information and clarifications.  The Appeal Unit 
reviews the documents presented and any relevant prior appeal decisions. It may seek 
technical expert advice and analysis, where necessary.  It will contact the appellant to 
allow him or her an opportunity for a hearing to present arguments and additional 
information.  The Appeal Unit will then presen t its findings to the General Manager of the 
Appeal Unit in the form of a draft decision.  The General Manager makes the final 
recommendation for approval by Director General. 
The General Directorate must decide the appeal within 20 days.  If it fails to do so, the 
appeal is presumed to have been decided in the appellant's favour.  Cases are usually 
decided within 10 days.  
Question 27 Paragraph 54 of the Draft Working Party Report:   
 Please outline in the Draft Working Part y Report document both administrative 
and judicial appeal provisions other than for customs issues, e.g., for standards, 
technical regulation, sanitary/phytosani tary measures, intellectual property 
issues, licensing for both goods and services.   
 If administrative appeals processes co vering these other WTO matters, other 
than the Customs General Directorate for customs, exist, please include this 
information in paragraph 54. 
Answer: 
Information regarding these appeals has been provided in reply to previous sets of questions. 
Please see in addition the reply to Question 24 above.  We will work with the WTO Accessions Division to update Paragraph 54 accordingly. 
Question 28 
In Paragraph 54 of the Draft Working Party Report, Afghanistan has stated that "the 
Customs Arbitration Administration (CAA) was not yet functional," and "there were no 
administrative tribunals in Afghanista n, other than the Customs Arbitration 
Administration."  Paragraph 54 also states, th at the CAA will be operational a year from 
now. 
 We request more information on the Cust oms Arbitration Administration, why it 
is not currently functioning, and on what Afghanistan is doing to get it up and running.   
 Afghanistan should ensure that the right of  appeal on all trade issues covered by 
WTO provisions is in place and functi oning prior to completion of its WTO 
accession negotiations. WT/ACC/AFG/34 
 
- 15 - 
 
  Answer: 
The administrative appeal described in Paragraph 53 and 54 satisfies the WTO requirements. 
The Customs Arbitration Committee is another possibility provided to traders, if they wish to 
pursue, before seeking court.  In other words, Afghanistan is uniquely providing two possibilities 
before seeking court. 
The Customs Arbitration Committee has not been established because Tashkeel (Civil Service 
Commission) has not yet designated appropriate reso urces.  It is anticipated that such will be 
allocated for FY 2014. 
Question 29 Response to Question 25 of document WT/ACC/AFG/27 on the enforceability of 
WTO provisions without conforming legislation: 
 After Afghanistan's accession, how would natural or legal pe rsons secure the 
enforcement of WTO provisions not fully enacted in law and regulation? 
Answer: 
Afghanistan intends to reflect all WTO provisions in national legislation.  Treaties in Afghanistan supersede national legislation.  Rulings will be based on provisions 
stipulated in WTO agreements in case of conflict with national legislation.  
IV. POLICIES AFFECTING TRADE IN GOODS 
- Trading Rights and registration requ irements for engaging in importing 
We appreciate that Afghanistan is willing to make changes to its current system of trade 
and business licensing, i.e., as indicated in the response to Question 27 of document 
WT/ACC/AFG/27 and in paragraph 68 of the Draft Working Party Report document.  
However, a number of key factors remain uncle ar.  We would like to see the information 
provided in the responses to these questions and comments incorporated into the text of 
the Draft Working Party Report. 
Question 30 When will the legislation, now being prepar ed to reflect the new system and Trade 
License, be available for review? 
Answer: 
This will be transmitted to the WTO Secretariat in October 2013. Question 31 
Paragraph 65 of the Draft Working Party Report states that: "it took maximum one day 
to obtain a business licence.  Five signatur es were required, the final signature being 
that of the Director of the Business it t ook maximum one day to obtain a business 
licence.  Five signatures were required, the final signature being that of the Director of 
the Business Licensing Directorate.  The business licence was renewed automatically 
and annually and the renewal process was simila r to the initial process of obtaining the 
licence.  For the renewal, which took less th an one day, a confirmation from Mostufiat 
Departments that the company had paid its taxes was necessary." 
 While the World Bank (based on research done in May 2013) confirmed the 
reforms undertaken to reduce the amount of time necessary to register and to WT/ACC/AFG/34 
 
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  obtain a business licence, it indicated that even with the reforms, it now took, in 
its view, three days to obtain the business licence.   
 In addition, we understand from private sector representatives in Afghanistan 
that it can take companies much longer  than three days, e.g., between one to 
eight weeks, to receive a business licence, even when the firms have submitted 
all of the requisite paperwork. 
 When this part of the Draft Working Party Report text is reviewed and revised, 
please address these differing views of ho w long it takes firms to register and 
obtain a business licence, and update the information on what licence is 
necessary to import, and what licence is  necessary only to conduct domestic 
business. 
Answer: 
Afghanistan reconfirms that corporate registration took no more than 1 day since the process of 
registration was reformed four years ago. 
In addition, the period for processing the business licence at the Ministry of Commerce and 
Industries (MOCI) had been maximum one day and required five signatures all in the same building.  The renewal of licence at MOCI took also the same amount of time including a simple 
conformation (less than one hour) from Moustafiyat that the company has paid its taxes. 
The process of compiling all documents necessary for the business licence however took around 
10 days as traders had to approach four other ministries. 
The reforms that have been practically in effect since July 2013 eliminated the requirements to 
approach the other four ministries and further si mplified the process at MOCI. The overall process, 
which now requires approaching only MOCI, continues to take less than one day. 
More importantly for the purpose of WTO, the 2013 reforms: 
 eliminated the discriminatory licensing fees 
 eliminated the minimum capital requirements for obtaining the licence 
 eliminated the requirement that business licence (now called Trade License) be obtained 
prior to corporate registration 
 required the trade licence only for those who are interested in engaging in international 
trade  
To conduct domestic distribution and retail, the trade licence (and previously the business licence) 
was not required. Retailers need to obtain a permit from municipality where the retail shop is 
established.  
Delinking trade licence from payments of taxes on imports will be done with further modernization 
of tax administration and collection procedures. 
Question 32 The response to Question 32 of document WT/ACC/AFG/27 states that: "There is no 
need for a business licence from MOCI to distri bute or sell goods," and that "In all cases, 
the distributor and retailer do not n eed a business licence from MOCI." 
 Please clarify explicitly in the Draft Working Party Report section on Trading 
Rights whether a firm or individual re gistered to do business in Afghanistan 
needs any additional licenses (e.g., a busi ness licence or the new Trade License) 
to engage in retail or wholesale distribution.  
 Is corporate registration sufficient to di stribute goods in Afghanistan? If so, 
please indicate this in the Draft Working Party Report.  WT/ACC/AFG/34 
 
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  Answer: 
Corporate registration is sufficient to distribute goods in Afghanistan.  A firm or individual 
registered to do business in Afghanistan needs permit  from municipality to engage in retail.  There 
is no need to obtain a trade licence (or previously business licence) in order to engage in retail or 
wholesale distribution. 
Question 33 Paragraph 68 of the Draft Working Party Report  states that: "the trade licence could be 
used by companies for importing goods to be  commercially traded or for business' own-
use (e.g. equipment, raw materials, components)." 
 Can a domestic trader or a foreign export ing company, registered to do business 
in Afghanistan, secure a trade licence a llowing importation of goods, without the 
intent to distribute the goods, but instead to contract with a local firm to receive 
the goods and actually distribute them? 
Answer: 
Yes. This is possible. Question 34 Please clarify how the process of corporate re gistration will be laid out after the current 
business licence is replaced by the Trade Li cense, including all the agencies of the 
Government of Afghanistan that will have to be approached for approval, registration, or 
other documentation.   
 When does Afghanistan think that the Tr ade License will be established for those 
persons and firms engaging in international trade?  Please provide an action plan 
with dates and provide copies of the legislation that will authorize it. 
 Will the business licence be abolished at that  time?  If not, what will its purpose 
be after the creation of the Trade License? 
 Will there be any overlap between the vali dity of existing business licenses and 
the new Trade License in terms of the right of importation and exportation? 
 How can a foreign funded firm that inve sts in Afghanistan and obtains an AISA 
licence gain permission to di stribute its imported goods? 
Answer: 
There are no changes to the process of corporate registration other than corporate registration 
now takes place before obtaining the trade licence.  The same requirements, as clearly outlined in 
Paragraph 60 of the Draft Working Party Report, remain.  As was the case before, only the Ministry of Commerce and Industries needs to be approached for corporate registration  
The Trade License has in practice come into effect.   
The legislation will be transmitted to the WTO Secretariat in October 2013. Business licenses are no longer issued.   Existing business licenses will be treated as trade licenses 
for their validity period.  
Imported goods by holders of AISA licence cann ot be distributed in the market.  These are 
imported for use by the investor for its operat ions or as input for its production process. 
Imported goods under an AISA licence are imported for the own use of the investor.  A foreign 
funded firm that invests in Afghanistan and obtains an AISA licence cannot further sell imported 
goods for its own use in the domestic market. The investor can however sell the final product it produces in Afghanistan to distributors or it can itself distribute without the need for any additional 
licenses. WT/ACC/AFG/34 
 
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  A. IMPORT REGULATIONS 
Question 35 A Member notes the commitment of Afghanis tan in its Draft Working Party Report 
(WT/ACC/SPEC/AFG/3/Rev.1) to bring all of its regulations into compliance with the 
relevant articles of the GATT by the time of its accession save for the fixed tax on 
imports which Afghanistan believes to be in compliance with GATT Article III.  This Member has some concerns related to national treatment and what it views as 
discriminatory taxes, charges and fees  on imports.  Examples include:  
- Imposition of a 2-3% fixed tax on import s (IV. Policies Affecting Trade in Goods, 
Trading Rights, paragraph 67) that is not levied against locally produced goods.  
Afghanistan does not consider it to be in violation of GATT Article III as the tax 
collected may be used against the tax li ability of a trader, however, in this 
Member's estimation this is a discrimina tory tax and should be removed by the 
time of Afghanistan's accession. 
- Imposition of charges "commensurate with the Municipalities Tax and another 
unspecified charge" (IV. Policies Affecting Trade in Goods, A. Import Regulation, 
Other Duties and charges, paragraph 75) which will be combined in the schedule 
into a single ODC (paragraph  75 appears twice and, in the latter of the two, this 
charge is struck out.  This Member shou ld confirm that Afghanistan will no longer 
apply these charges to imported goods). 
- This Member would be interested to hear how Afghanistan sees these taxes and 
charges as consistent with WTO ob ligations under GATT Article III?  
Answer:  
In previous communications and in Paragraph 67 of the Draft Working Party Report, Afghanistan 
provided explanation that the fixed tax was simply pre-payment applied against trader's tax 
liability.  It was not an extra charge against imports. And as such, it did not violate GATT Article III. 
Nonetheless, Afghanistan plans to eliminate by the date of accession to the WTO the 3% fixed tax.  
Draft Amendments to the Income Tax Law have been prepared for this purpose. 
The 2% fixed tax on imports will be eliminated by the end of 2020. The ODC in the Schedule of Concessions and Commitments on Goods is only limited to Red 
Crescent Tax. 
The municipality fees on imports are no longer applied in Afghanistan. 
- Ordinary customs duties 
Question 36 
Please report on the status of Afghanista n's preparations to join the Information 
Technology Agreement (ITA) by  the time of its accession. 
Answer: 
Afghanistan has agreed to join the Information Technology Agreement (ITA) by the time of its 
accession.  The ITA Schedule has been developed. WT/ACC/AFG/34 
 
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  - Other duties and charges (ODCs) 
Question 37 Afghanistan has stated that its localities  levy additional charges on imports as 
"municipality fees."  
 If, as indicated in the response to Question 52 of document WT/ACC/AFG/27, 
these fees will not be applied as ODCs, plea se indicate what w ill be done to bring 
these taxes on imports into conformity with WTO prior to Afghanistan's 
accession? 
 Does Afghanistan intend to eliminate these fees, or to generalize their 
application, e.g., as local sales taxes on all goods, both imports and domestically 
produced? 
Answer: 
Municipality fees on imports are no longer applied. 
Question 38 
Paragraphs 74-75 of the Draft Working Party Report:  We understan d that Afghanistan 
intends to apply the Red Crescent Tax as an  " a d  v a l o r e m "  O D C .   W e  d o  n o t  o p p o s e  
application of an ODC by an LDC for that purpose. 
 Please explain in the Draft Working Party Report text how that will be 
accomplished. 
 Please ensure that the Draft Working Pa rty Report description identifies those 
ODCs that will no longer be applied after Afghanistan's WTO accession. 
 We seek a commitment for the Draft Working Party Report along the following 
lines specifying the new ODC rate: 
75.  [The representative of Afghanistan confirmed that his Government would not 
list duties and charges in its Schedule of Concessions and Commitments on Goods 
under Article II:1(b) of the GATT 1994 exce pt for the Red Crescent tax, at a rate 
of .xx% of customs value applied on most tariff lines.   He also confirmed that any 
other measures applied to imported good s of the kind described in paragraph yy 
would be eliminated no later than the da te of Afghanistan's accession and that 
after accession measures of this kind wo uld not be reapplied or introduced as 
separate charges on imports or exports.  The Working Party took note of these 
commitments.] 
Answer: 
We reconfirm that the only ODC we intend to schedule is the tax benefiting the Red Crescent 
Agency.   
The Red Crescent Agency is a vital organization  for our country in terms of providing health 
security and benefiting vulnerable population throughout the country.   
The Red Crescent Tax will be 0.2% of customs value for all products except for items falling under 
the Information Technology Agreement and civil aircraft where ODC will be zero. 
We accept the text of the proposed commitment above. WT/ACC/AFG/34 
 
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  - Fees and charges for services rendered 
Question 39 We believe that the information in paragr aphs 79-81 falls short of a comprehensive 
listing of all fees and charges for services that are currently applied in connection with 
importation and exportation (see below). 
 Please provide a comprehensive listing, i.e., all fees and changes applied to 
goods in connection with importation and exportation, or applied to vehicles 
transiting Afghanistan and describe their application. 
Answer: 
All fees and charges applied in connection with importation and exportation have been described in 
the Draft Working Party Report: 
- Table 7(a) for fees related to import measures 
- Table 9 for fees related to export measures 
- Table 5(a) for fees related to customs forms 
- Table 5(b) for fees related to customs storage 
There are no other fees related to exportation and importation besides those provided in the Draft 
Working Party Report.  These fees are non-discriminatory.  All are compliant with GATT Article VIII 
except as noted in the Draft Working Party Report (fees for customs storage and fees for import of 
medicines and medical equipment).  These are bein g reviewed to comply with GATT Article VIII. 
The new fees will be in effect prior to accession to the WTO. 
Afghanistan's transit fee referred to in Paragraph 79 has not been changed since it was set in 
2007.  The transit fee remains to be (i) US$100 for total weight equal or below 25 tonnes; and (ii) 
another US$100 for weight exceeding 25 tonnes. This fee will be eliminated once ASYCUDA T2 is implemented at all entry points. 
Afghanistan applies the following Road Pass fees which are not connected with trade or transit.  
These are fees for permitting vehicles to enter Afghanistan for any purpose. This is regardless 
whether or not the vehicle is transporting any goods or any passengers. These fees apply on cars, 
motorcycles, buses, and trucks. The schedule for such fees is provided below: 
Table XX – Road Pass Fees 
 One entry Double Entry Multiple Entry 
Passenger Cars 100 200 300 
Trucks 150 300 450 
Buses 125 250 375 
Motorcycles 30 60 90 
These fees were increased in January 2013: 
 as a reciprocal measure with some neighboring countries that are applying similar fees; 
and 
 as a less restrictive reciprocal measure with some other neighboring countries that totally 
prohibit the entry of any type of Afghan registered vehicles into their territories. 
Afghanistan currently operates a system of re volving guarantee for transit where a one-time 
guarantee is deposited by Afghan freight forwarders  on behalf of traders.  Debiting and crediting 
operations are done automatically and linked to ASYCUDA.  
Like almost all countries, Afghanistan has a transport fee ("highway toll").  Vehicles carrying goods 
on major roads are charged: WT/ACC/AFG/34 
 
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   US$ 0.0033 per tonne per km for paved roads 
 US$ 0.004 per tonne per km for non-paved roads 
These apply regardless whether the goods are foreign or domestic. They apply also on domestic 
goods transported internally, goods transported in  the context of bilateral trade, and goods in 
transit. 
Question 40 In the response to Question 60 of docume nt WT/ACC/AFG/27, Afghanistan agrees to 
amend Article 11 of the draft Foreign Trade Law to ensure that fees imposed for services 
rendered are collected for the purpose of covering the service rendered and not the "operational and modernization costs of  the state body rendering the service ." 
 This is not reflected in the current draft of the Law provided in document 
WT/ACC/AFG/23.  Will Afghanistan provide an  amended copy of the draft for the 
Working Party review? 
Answer: 
Revised copy of the draft Law on Foreign Trade reflecting this change has been provided to the 
WTO Secretariat. 
Question 41 
It appears that paragraph 79 of the Draft Report of the Working Party 
(WT/ACC/SPEC/AFG/3/Rev.1) does not fu lly reflect the actual situation. 
According to the available information Afgh anistan has recently drastically increased 
fees and charges related to transit through it s territory, which by far exceed the amount 
referred to in paragraph 79. 
 Therefore, we request Afghanistan to provide for the Working Party's review the 
comprehensive information on all taxes, f ees and charges of any sort or nature 
associated with transit and collected in respect of goods, vehicles and crews, 
including but not limited to guarantees, secu rity, insurance, cost of visas, transit 
permissions, transport taxes, use of roads and alike.   
 We also request Afghanistan to provide tran slations of the relevant legislation, 
which regulates each of the fees an d/or charges and establishes amounts 
thereof.   
 Finally, we request Afghanistan to pr ovide explanation how these fees and 
charges are applied in practice and how they comply with WTO rules and 
disciplines, most notably with MFN and national treatment principles and GATT Articles V and VIII. 
Answer:  
All fees and charges applied in connection with importation and exportation have been described in 
the Draft Working Party Report: 
- Table 7(a) for fees related to import measures 
- Table 9 for fees related to export measures 
- Table 5(a) for fees related to customs forms 
- Table 5(b) for fees related to customs storage 
There are no other fees related to exportation and importation besides those provided in the Draft 
Working Party Report.  These fees are non-discriminatory.  All are compliant with GATT Article VIII except as noted in the Draft Working Party Report (fees for customs storage and fees for import of 
medicines and medical equipment).  These are bein g reviewed to comply with GATT Article VIII. 
The new fees will be in effect prior to accession to the WTO. WT/ACC/AFG/34 
 
- 22 - 
 
  Afghanistan's transit fee referred to in Paragrap h 79 has not been changed since it was set in 
2007.  The transit fee remains to be (i) US$100 for total weight equal or below 25 tonnes; and (ii) another US$100 for weight exceeding 25 tonnes. This fee will be eliminated once ASYCUDA T2 is implemented at all entry points. 
Afghanistan applies the following Road Pass fees which are not connected with trade or transit.  
These are fees for permitting vehicles to enter Afghanistan for any purpose. This is regardless 
whether or not the vehicle is transporting any goods or any passengers. These fees apply on cars, 
motorcycles, buses, and trucks. The schedule for such fees is provided below: 
Table XX – Road Pass Fees 
 One entry Double Entry Multiple Entry 
Passenger Cars 100 200 300 
Trucks 150 300 450 
Buses 125 250 375 
Motorcycles 30 60 90 
 These fees were increased in January 2013: 
 as a reciprocal measure with some neighboring countries that are applying similar fees; 
and 
 as a less restrictive reciprocal measure with some other neighboring countries that totally 
prohibit the entry of any type of Afghan registered vehicles into their territories. 
Afghanistan currently operates a system of re volving guarantee for transit where a one-time 
guarantee is deposited by Afghan freight forwarders  on behalf of traders.  Debiting and crediting 
operations are done automatically and linked to ASYCUDA.  
Like almost all countries, Afghanistan has a transport fee ("highway toll").  Vehicles carrying goods 
on major roads are charged: 
 US$ 0.0033 per tonne per km for paved roads 
 US$ 0.004 per tonne per km for non-paved roads 
These apply regardless whether the goods are foreign or domestic. They apply also on domestic 
goods transported internally, goods transported in  the context of bilateral trade, and goods in 
transit. 
Visa fees are comparable to those charged in the region.  Table XX below provides the current 
general schedule of visa fees.  These fees are subject to periodic revisions.  Reciprocity may apply in certain cases.  
Table XX – Current General Schedule of Visa Fees 
Visa Type Fee (US$) 
Tourist Visa  50 
Visit Visa  100 
Entry work Visa  30 
Entry Visa without work  100 
Multiple 3 months  90 
Multiple 6 moths  180 
Transit Visa  30 
Double Transit Visa  60 
Customs Processing Fee 
Question 42 
We note that there is no mention in do cument WT/ACC/SPEC/AFG/3/Rev.1 or any of 
the Questions and Replies documents of MFTR of the customs processing fee, apparently WT/ACC/AFG/34 
 
- 23 - 
 
  ranging from $10 to $450 depending on the value of the goods processed, according to 
the following fee structure: 
 Type of fee Fee charged 
Customs processing Fee  From $100,001 up to $500,000 = $450 
From $50,001 up to $100,000 = $150 From $10001 up to $50000 = $70 From $5001 up to $10000 = $20 Up to $5000 = $10 
 Please update the Draft Working Party Report to include comprehensive 
information about this fee, including the answers to the following questions. 
 What imports is this fee applied to? 
 Is $450 the maximum fee charged, or are there additional charges for imported 
goods valued over $500,000? 
 What law/regulation authorizes these fees?  Are they reviewed/revised on a 
regular basis? 
 In a recent representative period, appr oximately what percentage of import 
declarations was submitted in each value category? 
Answer: 
Such fee structure for customs processing does not currently exist, and was never applied before, 
in Afghanistan.   
This appears to be the fee structure of another country. 
Customs Storage Fees 
Question 43 
Paragraph 80 of the Draft Working Party Report and the response to Question 56 of 
document WT/ACC/AFG/27 state that the Afghan Customs Department is finalizing the 
revised structure for customs storage and is committed to have a new fee structure that 
is WTO compliant.  This is expected to be  completed soon and Afghanistan will update 
the Working Party on its application.   
 The Legislative Action Plan (docum ent WT/ACC/AFG/30) states that the 
Procedure on Customs Storage fees will be  provided to the Working Party at the 
end of July.  When might we receive it? 
Answer: 
As indicated in AFG/30 draft procedures on Custom s Storage Fees will be provided to the Working 
Party by the end of September 2013.   The Afgh an Customs Department is finalizing a Draft 
Procedure setting new customs storage fee in line with WTO to come into effect starting fiscal year 
2014.  An update, including draft, will be provided as soon as possible and no later than the date 
of next Working Party meeting. 
Question 44 
There is an inconsistency in the texts of paragraphs 80 and 81 of the Draft Working 
Party Report, i.e., in paragraph 80, Afghanis tan states that it would bring its customs 
storage fees "into conformity with Articl e VIII of the GATT 1994, from the date of 
accession," but the text of paragraph 81 seeks a date certain, i.e., 1 July 2014. 
 Can Afghanistan confirm that the new fee structure will be applied no later than 
from the date of accession?   
 Please identify the legislation intended to  achieve this, as it does not appear to 
be listed in the Legislative Action  Plan, document WT/ACC/AFG/30. WT/ACC/AFG/34 
 
- 24 - 
 
  Answer: 
Afghanistan confirms that the new fee structure for customs storage will be applied no later than 
from the date of accession.  A Legislative Procedure will be adopted for this purpose before the next Working Party meeting setting a new fee in line with Article VIII of the GATT 1994. 
Transit and Vehicle Fees 
Question 45 
Paragraph 79 of the Draft Working Party Report states that: "the fee schedule for 
international transit through Afghanistan was as follows:  (i) US$100 for total weight 
equal or below 25 tonnes; and (ii) another US$100 for weight exceeding 25 tonnes.  In 
reply to a question concerning this fee schedu le, he said that the transit form, issued by 
Transit Department at MOCI, pr imarily served as the declarat ion for international transit 
and as a transit permit.  In issuing, review ing and stamping the transit form, the Transit 
Department at MOCI incurred administrative costs for providing such services.  The fee 
was intended to recover these related admini strative costs to the issuance of transit 
form and not the overall operations of the Transit Department."   
 Please explain how the weight of the transit vehicle  and its load (i.e., whether it 
exceeds 25 tonnes or not) is related to the cost of "reviewing and stamping the 
transit form" and the "administrative costs for providing such services"? 
 Reconsideration of this fee structure a pparently depends on when "ASYCUDA T2 
Transit form was implemented at all entry po ints in Afghanistan."  Please indicate 
when that will be, e.g., prior to accession?   
 Please identify the legislation that will ac hieve this as it does not appear to be 
listed in the Legislative Action  Plan, document WT/ACC/AFG/30. 
Answer: 
As indicated previously and in Paragraph 79, this fee serves two purposes: 
- Transit permit 
- Declaration for international transit (transit form)  
There is administrative cost associated with processing the transit form.  The other component of 
this fee is associated with permit to allow goods to transit and use roads in Afghanistan; thus, the two rates depending on weight. 
ASYCUDA T2 will be the declaration for goods in transit.  ASYCUDA T2 is now being implemented 
between Torkham (border with Pakistan) and Hairatan  (border with Uzbekistan).  It is expected 
that T2 will be implemented at al key border posts in 2014 provided donor support continues for this work.  
The International Transit Fee was not adopted through any legislation.  
Question 46 We understand that, as with most countries in  the region, Afghanistan requires that all 
vehicles entering Afghanistan (i.e., in cluding commercial, non-commercial, and 
passenger vehicles and buses) pay a "road pass" fee when crossing the border, whether 
or not the vehicle is transiting Afghanistan or staying.  We understand that the current 
"road pass" fees are as follows: 
 Passenger vehicles: $100 
 Buses: $125 
 Trucks: $150 WT/ACC/AFG/34 
 
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   What is the purpose of this fee?   
 Does the fee vary with the quantity of goods or passengers the vehicle is 
carrying? 
 Were the fees for the "road pass" recently increased?  If so, please describe how 
and why. 
Answer: 
Afghanistan applies the following Road Pass fees which are not connected with trade or transit.  
These are fees for permitting vehicles to enter Afghanistan for any purpose. This is regardless 
whether or not the vehicle is transporting any goods or any passengers. These fees apply on cars, motorcycles, buses, and trucks. The schedule for such fees is provided below: 
Table XX – Road Usage Fees 
 One entry Double Entry Multiple Entry 
Passenger Cars 100 200 300 
Trucks 150 300 450 
Buses 125 250 375 
Motorcycles 30 60 90 
The fee does not vary with the quantity of goods or passengers the vehicle is carrying. 
These fees were increased in January 2013: 
 as a reciprocal measure with some neighboring countries that are applying similar fees; 
and 
 as a less restrictive reciprocal measure with some other neighboring countries that totally 
prohibit the entry of any type of Afghan registered vehicles into their territories. 
Question 47 Please confirm if Afghanistan has any other fees attached for vehicles transiting its 
territory, e.g., customs escort fees, overweig ht or oversized vehicle fees, or a fee for 
weighing vehicles, e.g. trucks. 
Answer: 
Please see the reply to Question 39 for fees that apply. There are no customs escort fees, overweight or  oversized vehicle fees, or a fee for weighing 
vehicles, e.g. trucks. 
Question 48 
The response to Question 57 of document WT/ACC/AFG/27 states that, the "fee for an 
import permit from the Ministry of Public Health to import pharmaceuticals and medical 
equipment, cosmetics, and pharmacy tools is 0.075% of value of import consignment."  
The Draft Working Party Report document (WT/ACC/SPEC/AFG/3/Rev.1) states that 
"the fees for an activity licence to import  medicines and medical equipment cost Afghan 
nationals US$800 while foreigners were charged US$5,000" and that "foreign companies 
wishing to engage in importing medicines and medical equipment were required to 
partner with a local Afghan registered  activity licence holder company." 
All of these requirements (both import pe rmit and activity licensing fees and the 
requirement for a foreign partner for the right to import) are problematic from a WTO 
perspective, in terms of the discrimination against foreign importers and in terms of the 
ad valorem  aspect of the import permit fee. WT/ACC/AFG/34 
 
- 26 - 
 
   Please provide a coherent and specific de scription (in response and for the Draft 
Working Party Report text) of how Afghanistan intends to address these issues and revise the requirements for such imports to meet WTO provisions. 
Answer: 
We recognize that the fees for import permit (0 .075% of total cost of medicine) and activity 
licence ($800 for locals and $5000 for foreigners) for medicines and medical equipment are WTO inconsistent. The Ministry of Public Health is in the process of revising these fees to make them 
WTO compliant. We will inform of new fees once established.   
Draft amendments to the Regulation on Production and Import of Medicines of 24 February 2007 
will be prepared to make these fees in line with  WTO requirements.  This Draft has been added to 
the legislative action plan.  
There is no requirement that foreign companies wishing to engage in importing medicines and 
medical equipment must partner with a local Afghan registered activity licence holder. 
As indicated in previous communications, the requirement is that a pharmacist must be on staff of 
the company importing medicines (this is not requried for medical equipment). The pharmacist 
does not have to be Afghan.  
The Fifth Sentence in Paragraph 69 should be revised as follows: 
He further added that foreign companies wish ing to engage in importing medicines and 
medical equipment were required to have a pharmacist on their staff, and such pharmacist 
does not have to Afghan.partner with a local Afghan registered activity licence holder 
company. 
- Application of internal taxes to imports 
Question 49 Article II of the GATT 1994 states that import s from WTO Members shall be exempt from 
"ordinary customs duties in excess of those set forth and provided" for in the Schedule 
attached to the protocol of WTO Members.  Fo r acceding countries, that is their Protocol 
of accession and the negotiated tariff bindings  entered in the attached Goods Schedule.  
That means that all/all charges on imports that are not tariffs listed in the schedule 
must be either (a) domestic taxes; (b) AD/CVD or Safeguard charges; (c) fees for services rendered; or (d) ODCs 
Afghanistan maintains charges on imports that it  has styled as "taxes."  These include:  
- The "fixed tax" of 2% and 3% of the customs duty and customs value of 
imported goods on imports; and the Busi ness Receipt Tax (BRT) of 2% of the 
customs duty and customs value of imported goods  
- These charges clearly act like customs duties as defined by the GATT and 
WTO.   
- Afghanistan must eliminate these charge s as they are a serious violation of 
Articles II and III of the GATT 1994.   
- This must be legally accomplished prio r to finalization of Afghanistan's 
accession package.  
Answer: 
Afghanistan plans to eliminate by the date of accession to the WTO the 3% fixed tax.  Draft 
Amendments to the Income Tax Law have been prepared for this purpose. 
The 2% fixed tax on imports will be eliminated by the end of 2020. WT/ACC/AFG/34 
 
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  As the VAT is phased in the BRT will be phased out.   It is anticipated that the BRT will be totally 
eliminated by the end of 2020.  
Question 50 Concerning the Business Receipt Tax (BRT),  Afghanistan has stated that: "the BRT 
would be replaced by value added tax wh ich would apply equally to domestic and 
imported goods."  Now, the response to  Q u e s t i o n  6 4  o f  d o c u m e n t  W T / A C C / A F G / 2 7  
states that since "A BRT of 2% is applied on  imports" and a "BRT of 2% is also applied 
on the total gross income (sales) of domestic legal persons,"  "a 2% BRT is indirectly 
applied on domestic goods.  Afghanistan does  not view BRT to be in violation of GATT 
Article III." 
- A charge on imported goods (an indirect  tax) is not symmetrical to a tax on 
gross income or sales of domestic legal pe rsons (a direct tax), if for no reason 
other than those domestic persons may be importers.  WTO does not see any 
comparability in these two types of taxe s and treats them very differently 
under its rules.  Afghanistan's equati ng the two types of taxes is not WTO 
consistent and therefore not a solution to the BRT issue.   
- The BRT tax of 2% on imports should be eliminated, i.e ., "replaced by the 
value added tax" which, nominally, is eq ually applied to imports and domestic 
goods. 
- The commitment in paragraph 87 of the Draft Working Party Report is not 
valid as long as Afghanistan is applying taxes on imports (i.e., the BRT and 
the fixed taxes) that are not equally applied to similar domestic goods. 
Answer: 
Note that the BRT is not applied on the gross income of importers. 
As the VAT is phased in the BRT will be phased out.   It is anticipated that the BRT will be totally 
eliminated by the end of 2020.  
Question 51  
Concerning the Transport Tax: The response to Question 1 of document 
WT/ACC/AFG/27 states that a "Transport tax"  was levied on "Persons who carry on a 
business of transport of goods or passengers are liable to a tax based on the load or 
passenger carrying capacity of the vehicle.  The income tax law provides a schedule to 
determine the amount of tax payable.  The tax is a final tax so income derived from 
business taxed on this basis will not be subject to annual income tax assessment." 
- When and where is this tax applied?  Is it applied to vehicles in transit 
through Afghanistan? 
Answer: 
Persons who transport passengers or goods for bu siness purposes shall be required to pay an 
annual tax before renewal of their vehicle registration.  This is a sort of permit for domestic 
transport vehicle and is paid at the tax office of the district in which the owner of vehicle resides.   
This tax is not related to trade or transit.   
It is not applied on foreign vehicles in transit through Afghanistan. WT/ACC/AFG/34 
 
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  Question 52 
Concerning the VAT: The response to Ques tion 1 of document WT/ACC/AFG/27 states 
that, "Afghanistan will share a copy of the draft Law on VAT with the Working Party in 
July 2013." 
- Please provide the draft law. 
- Does Afghanistan intend that the VAT replace the fixed taxes applied to 
imports and exports as well as the BRT?  That information was eliminated 
from paragraph 86 in the most recent revision of document 
WT/ACC/SPEC/AFG/3. 
Answer: 
A copy of draft has been transmitted to WTO Secretariat. 
Afghanistan intends that the VAT gradually replaces BRT. 
The 2% fixed tax on imports will be eliminated by the end of 2020. 
As the VAT is phased in the BRT will be phased out.   It is anticipated that the BRT will be totally 
eliminated by the end of 2020.  
Question 53 At the July 25 Working Party meeting, Afghanistan stated it does not presently apply 
VAT, but that a draft VAT Law has been recent ly adopted by the Council of Ministers and 
submitted to the Parliament with the expect ation that the Law will be adopted before 
the end of 2013 and come into effect by the end of March 2014.  The VAT rate will be 10% and will apply equally on domestic goods and services, and to imports.  
Afghanistan has also stated that "the initia l threshold for applying  the VAT will be on 
persons with turnover exceeding US$ 4 Million"  and that for persons subject to VAT, the 
BRT would no longer apply, with the intent ion that the VAT threshold will be gradually 
lowered and more persons will phase out from under BRT to VAT application. 
We appreciate Afghanistan's efforts to a ddress the WTO-inconsistent discrimination 
represented by the BRT, which is WTO inco nsistent and should be eliminated upon 
accession. However, we see serious proble ms with Afghanistan's proposal to use 
"business turnover" levels to phase in the VAT and phase out the BRT. 
The basis for applying the BRT 2% of the valu e of imported goods.  How will business 
"turnover" be measured for the various type s of importers filing declarations for the 
purpose of applying VAT?  For example: 
- Will the "turnover" of import brokers be  considered as ex empt from paying 
the VAT, or will it be the "turnover" of their importing clients? 
- When the foreign exporter is the impo rter of record, will the BRT exemption 
be applied or denied based on the fore ign firm's turnover or that of the 
Afghan distributor receiving the goods?   
- Won't the establishment of a high threshold for VAT exemption encourage the 
proliferation of subsidiary (smaller) im porting firms to "beat the threshold?" 
Answer: 
The tax liability of import brokers is based on th eir income from performing brokerage services and 
does not include the turnover of their importing clients. 
VAT applies based on the turnover of the Afghan en tity receiving the goods rather than the foreign 
exporter's turnover.   
Afghanistan does not currently have experience or a system in place for administering VAT.  
The purpose of the high threshold at the initial stage is to allow Afghanistan tax authority to WT/ACC/AFG/34 
 
- 29 - 
 
  develop appropriate mechanisms and gain experience in applying VAT on initially a small number 
of companies. 
The VAT Law is expected to be adopted by the beginning of 2014. Its implementation however will 
not start until 2015 given the need to develop ex tensive institutional mechanisms and lack of 
capacity.  During 2014, Afghanistan will be el aborating implementation mechanisms, making 
necessary restructuring to tax administration, and building related capacity and business awareness.  Procedures will be in place for risk  management and to prevent fraud including cases 
of proliferation of subsidiary (smaller) importing firms to "beat the threshold." 
Question 54 Will the BRT on "gross income (sales) of do mestic legal persons" also be suspended for 
firms paying the VAT?      
Answer: 
Yes.  
Question 55 
What will be the rule of VAT application for subsequent sales, e.g., can any buyer escape 
payment of the VAT if its turnover is less th an US$ 4 million?  Do intermediate buyers 
that do not pay VAT shift their tax burden to  the next buyer that may not be exempted?  
Answer: 
During the initial stage of VAT implementation, a buyer with turnover below US$ 4 Million does not 
pay VAT.   Such buyer is subject to BRT.  Implem entation mechanism will be elaborated to prevent 
fraud including shifting tax burden to next buyers that may be exempted. 
Question 56 
How many firms in Afghanistan have turnov er exceeding US$ 4 million?  How many of 
them are importers of record, i.e., liable to pay taxes and customs duties and fees at the 
time of importation? 
Answer: 
Around 400 firms in Afghanistan have turnover ex ceeding US$4 million.  Around half of them are 
importers of record.  
Question 57 We seek more information on how the VAT w ill be "phased in," who will be paying it, 
and a precise timeline for reductions of the threshold. 
Answer: 
The Ministry has not yet elaborated the schedule of reductions of the VAT threshold.  All persons 
with turnover above any set threshold will be subj ect to VAT regardless of the type or ownership of 
business.   
It is expected that VAT will apply on the majori ty of businesses in Afghanistan by the end of 2020. WT/ACC/AFG/34 
 
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  - Quantitative import restrictions, including prohibitions, quotas and licensing 
systems 
Question 58 The response to Question 70 of document  WT/ACC/AFG/27 states that the "Rules and 
procedures on automatic and non-automatic lic ensing with respect to imports or exports 
are currently being drafted and will be shar ed with Working Party Members in June 
2013." 
- Does Afghanistan consider that document WT/ACC/AFG/10/Rev.1, the 
revised Questionnaire on Imports Licensing Procedures, contains the legal text of its rules and procedures on automatic and non-automatic licensing 
with respect to imports or exports, or can we expect to see additional 
legislation, e.g., implementing regulations, as well? 
- If not, please provide the draft ru les and procedures for Working Party 
review. 
Answer: 
The rules and procedures on automatic and non-automatic licensing have been developed in the 
form of Regulations on Import and Export Licensin g. A copy of the Draft has been transmitted to 
the WTO Secretariat for review by Working Party. 
Question 59 Licensing necessary to import  telecommunications equipment: We ask that Afghanistan 
revise the material in WT/ACC/SPEC/AFG/3/R ev.1 on this topic to better lay out the 
requirements for importation of these goods.  The current text (limited to paragraph 93 
and having no information concerning the limit ations on who can import this equipment) 
does not provide full information.  
Answer: 
The following text should replace Paragraph 93 in the Draft Working Party Report: 
The Representative of Afghanistan indicate d that an Importer and Seller License, 
established by the Law for Regulating Telecommunication Services of 23 February 2006, 
was required for the importation of telecommunications equipment for the purpose of selling in the market.  The Importer and Seller License was issued by Afghanistan Telecommunications Regulatory Agency (ATRA). Th e holder of such licence could import all 
types of telecom equipment that are commercia lly sold in the market.  The Importer and 
Seller License may be obtained at any time before goods are shipped to Afghanistan. As regards the fee for the Importer and Seller Licence for telecommunications equipment 
listed in Table 7(a), he said this fee was intended to reflect the costs of services rendered 
by ATRA related to this licence which includ e the cost associated with issuance of the 
licence and confirmation of equipment, when  requested by customs, at the time of 
importation to ensure that they are in accordance with the licence.  He further stated that 
entities engaged in telecommunication activities did not need to have the Importer and Seller License to import for their own operations, and were able to import on the basis of their internal activity licenses.  He indicated that three types of activity licenses existed.  
These were the licence for mobile phone servic es, licence for internet service provider, and 
licence for Telecom Technology Solution Prov ider (TTSP).  The fees for obtaining these 
activity licenses are paid once and are listed in Table XX in Annex 2.  He defined TTSP, 
when requested by one Member, to be a business which provides consultancies and 
technical services in installing telecommunications equipment. WT/ACC/AFG/34 
 
- 31 - 
 
  Please add the following Table XX to Annex 2: 
Activity Licence Fee 
Internet Service Provider  Local ISP: approximately US$5000 
National ISP: approximately US$20,000 
Telecom Technology Solution Provider Approximately US$ 100,000 
Mobile Phone Services Based on open bidding for such licenses 
 
Question 60 
The revised Questionnaire on Import Lice nsing Procedures (WT/ACC/AFG/10/Rev.1) 
indicates that only firms and individuals with  licenses issued or approved by the Afghan 
Telecom Regulatory Agency (ATRA) may import telecommunications equipment.  
These licenses include: 
 Holders of licence for mobile phone services (only types of equipment 
needed for providing mobile phone se rvices according to their licence); 
 Holder of licence for internet servic e provider (only types of equipment 
needed for providing internet service according to their licence): 
 Holder of Licence for Telecom Te chnology Solution Provider; and 
 Importer and Seller Licence holder.  
It also states that those engaged in telecomm unications activities in Afghanistan do not 
also need to obtain import licence.  
 Do any of these licence holders need a Business License to import telecom 
equipment?  Will they need a Trade License? 
Answer: 
The Trade License has replaced the Business License. The Trade License is needed for the holder of the Importer and Seller License in order to import 
telecommunications equipment for selling in the market. 
The Trade License is not needed for holders of the following licenses to import telecom equipment 
for their own use: 
1. Holder of licence for mobile phone services (only types of equipment needed for providing 
mobile phone services according to their licence); 
2. Holder of licence for internet service provider (only types of equipment needed for 
providing internet service according to their licence); and 
3. Holder of Licence for Telecom Technology Solution Provider. 
Question 61 
 Please confirm that a firm or individu al must have one of the above-listed 
licenses in order to legally import tele com equipment.  Which of these licenses 
are considered activity licenses and which are considered to be import licenses or 
permits? 
Answer: 
We confirm that a firm or individual must have one of the above-listed four licenses in order to 
legally import telecom equipment. 
The following are activity licenses: WT/ACC/AFG/34 
 
- 32 - 
 
  - Holders of licence for mobile phone services (only types of equipment needed for providing 
mobile phone services according to their licence); 
- Holder of licence for internet service provider (only types of equipment needed for providing 
internet service according to their licence); and 
- Holder of Licence for Telecom Technology Soluti on Provider (only types of equipment needed 
for providing telecom technology solution according to their licence). 
Holders of these activity licenses can import telecom equipment only for their own operations. 
The import and seller licence is an import licence which allows the holder to import telecom 
equipment for sale in the market. 
Question 62 
 What is a Telecom Technology Solution Provider? 
Answer: 
A telecom technology solution provider is a business which provides consultancies and technical 
services in installing telecommunications equipment.  
Question 63 
 Please describe the scope of an Importer and Seller License, in terms of types of 
equipment that can be imported?  
Answer: 
The holder Importer and Seller License may im port all types of telecom equipment that are 
commercially sold in the market.   
Question 64 
 Do any of the licence holders listed above also need a licence for "Import and 
ReSell of Telecommunications Equipment" in  order to import telecom equipment?  
If not, please elaborate, because that is  not clear in the description in paragraph 
93 of the Draft Working Party Report. 
Answer: 
Note that the correct name of the licence is "Importer and Seller License."   
The other three licence holders (mobile phone serv ices, internet service providers, and telecom 
technology solution providers) listed above do not need Import and Seller License in order to 
import telecom equipment.   These licence holders can however import telecommunication equipment only for their own use and operations. 
Question 65 
 What sort of activity licence and import  licence would be necessary to import 
telecommunications equipment for a firm not in the business of supplying 
telecommunications services or goods to others but importing only for its own 
use? 
Answer: 
Such firm may purchase imported telecommunications equipment available in the market.   If such 
firm believes that the market does not supply th e required quality or types of telecommunications 
equipment, it can submit a letter requesting that ATRA allows it to import required equipment for its own use. WT/ACC/AFG/34 
 
- 33 - 
 
  Question 66 
 Are there any fees for the activity licenses?  If so, what are they? 
Answer: 
The fees for activity licenses are one-time fees paid when the licence is issued. 
The fees for Internet Service Provider License are the following: 
 Local ISP: around US$5000 
 National ISP: around $20,000 
The fee for Telecom Technology Solution Provide is $100,000. 
The fees for mobile phone services licenses ar e based on an open bidding process for these 
licenses.   
Question 67 
 Do any of the licence holders listed above pay the BRT and fixed taxes on 
imports?  Do any of them pay the BRT on gross income (sales)? 
Answer: 
All imports are subject to BRT and Fixed tax. The holders of three activity licenses pay BRT on gross income (sales) after deducting BRT receipts 
paid on their imports. 
Question 68 
The response to Question 47 of document WT/ACC/AFG/27 confirms that the fee for the 
import licence for "Import and ReSell of Te lecommunications Equipment" is $2,000.  
Document WT/ACC/AFG/10/Rev.1 states that fee for the "Importer and Seller Licence" 
is $2,000.   
 Please confirm if the Importer and Se ller License identified in document 
WT/ACC/AFG/10/Rev.1 is the same as the import licence for "Import and ReSell 
of Telecommunications Equipment" disc ussed in paragraph 93 of the Draft 
Working Party Report. 
 If not, please clarify the distinction between these two licenses. 
Answer: 
These are the same.  The correct name is "Importer and Seller License" 
Question 69 Document WT/ACC/AFG/10/Rev.1 states that the licence required to import telecom 
equipment is established by the Law "For Regulating Telecommunication Services" 
(published in the Official Gazette No. 878). 
 Please confirm that this is the licence for "Import and ReSell of 
Telecommunications Equipment."  
 How far in advance of importation must the licence be acquired?  WT/ACC/AFG/34 
 
- 34 - 
 
  Answer: 
The Importer and Seller License is established by the Law for Regulating Telecommunication 
Services. 
The Importer and Seller License may be obtained at any time before goods are shipped to 
Afghanistan. 
Question 70 Concerning the bracketed text in commitment paragraph 97 of the Draft Working Party 
Report: Afghanistan has inserted the phrase " [and Afghanistan's terms of accession]" to 
qualify the commitment.  We understand this to be the equivalent of [except as 
otherwise provided for in Afghanistan's Protocol of Accession.]  
 Is this correct?  If so, please use [except as otherwise provided for in 
Afghanistan's Protocol of Accession.]  
 Can Afghanistan specify what terms of accession this language refers to? 
Answer: 
The reference to "terms of accession" is meant to cover prohibitions related to religious reasons in 
the Schedule of Concessions and Commitments on Goods. 
Afghanistan agrees to replace in Paragraph 97: "and Afghanistan's terms of accession"  with 
"except as otherwise provided for in Afghanistan's Protocol of Accession"  
- Customs Valuation Question 71 We thank Afghanistan for its acceptance of  a commitment on customs valuation in the 
Draft Working Party Report per the response to Question 72 of document 
WT/ACC/AFG/27 and its commitmen t in the July 2013 Workin g Party to accept that 
additional language be added to this commitment as follows:   
"A valuation database shall be used by Af ghanistan only as a risk assessment tool 
in compliance with the WCO Guidelines on the Development and Use of a National 
Valuation Database as a Risk Assessment Tool."  
Answer: 
We accept this additional language. 
Question 72 This section of the Drat Working Party Report seems to be outdated as it refers to the 
provisions of Afghanistan's Customs Law and Regulation before they were amended and 
to prospective amendments that ha ve already been implemented.   
 Please revise this section to reflec t the new legislation, e.g., using the 
information provided in document WT/ACC/AFG/29. 
Answer: 
The references are properly made in the Draft Working Party Report. Amendments to the Customs 
Law and New customs Procedures are still drafts and have not yet been adopted. WT/ACC/AFG/34 
 
- 35 - 
 
  Question 73 
Response to Question 5 of document WT/ACC/AFG/29:   
 Please provide us with the provision of the Law on Organizational Structure and 
Jurisdiction of Courts concerning th e publication of judicial decisions. 
Answer: 
Article 76 on Special Publication under the Law on Organizational Structure and Jurisdiction of 
Courts of 21 May 2005 states the following: 
(1) The Supreme Court shall have a special publication of its own.   
(2) In order to unify judicial methodology, research and follow-up as required necessary by 
the Supreme Court, the final decisions of the courts shall be published.  
This law has also been transmitted to the WTO Secretariat. 
- Other customs formalities 
Question 74 Please add the responses from question s 74 and 78 of document WT/ACC/AFG/27 on 
the Afghan Chamber of Commerce and Industry  (ACCI) to the text of the Draft Working 
Party Report. 
We are grateful for the information in paragraph 128, i.e., that the ACCI no longer 
notarizes documents nor issues mand atory certificates of origin.   
Answer: 
Afghanistan has no objection to adding the rep lies to Questions 74 and 78 of WT/ACC/AFG/27 to 
the text of Draft Working Party Report. We will work with the WTO Accessions Division to reflect 
this material. 
- Anti-dumping, countervailing duty and safeguard regimes 
Question 75 
The response to Question 8 of document WT/ACC/AFG/24 states that Afghanistan has 
prepared a draft Law on Safeguards in accordance with the WTO Agreement on 
Safeguards.   
 We have several requests for edits and elaborations to the text of 
WT/ACC/SPEC/AFG/3/Rev.1 as follows, in cluding a specific draft commitment. 
 We ask that Afghanistan accept these edits,  b u t  i f  n o  t h a t  t h e y  b e  i n c l u d e d  i n  
brackets in the revision of the Draft Working Party Report document. 
122. The representative of Afghanistan stated that at present Afghanistan 
currently did not have anti-dumping, co untervailing duty and safeguard laws.  He 
added that Afghanistan inte nded to develop WTO-consistent legislation on anti-
dumping, countervailing duty and safeguard measures and that measures would be 
applied and notified in accordance with respective WTO Agreements and that any 
existing or future authority to restrain imports would be used in a WTO-compatible 
manner.  In reply to a question if any lega l authority to restrain imports for balance 
of payments, commercial or competitive reasons existed in Afghanistan, the 
representative of Afghanistan explained th at Article 3(46) of the Draft Amendments 
to the Customs Law of 2005 defined and au thorised the application of "commercial 
policy measures" including the imposition of quotas, ceilings, countervailing duties WT/ACC/AFG/34 
 
- 36 - 
 
  on subsidized foreign goods, anti-dumping duties, or similar provisions for advancing 
national (keshwar) commercial interests. Ar ticle 65 of the Draft Amendments to the 
Customs Law of 2005 required that any releas e of goods for free circulation would be 
subject to verification of whether or not commercial policy measures had been 
applied, completion of all other requirem ents for importation of goods, and the 
collection of the customs debt.  Article 17 of  the Draft Law on Foreign Trade in Goods 
also authorized the application of an ti-dumping, countervailing and safeguard 
measures. The Customs Authority would be responsible for the application of 
commercial policy measures established by Ministry of Commerce and Industries 
(MoCI) to goods presented for import or ex port, as well as ensuring completion of 
the relevant customs formalities and colle ction of the customs debt and no other 
entity had been designated to implement this authority to apply "commercial policy 
measures".  The representative of Afgh anistan stated that Afghanistan would 
administer and apply commercial policy meas ures in conformity with respective 
WTO Agreements. 
122bis:    The representative of Afghanistan stated that, from the date of accession, 
Afghanistan would administer and apply co mmercial policy measures provided for in 
its legislation intended to protect domestic  production or otherwise advance national 
commercial interests, including Article 17 of the Law on Foreign Trade in goods and 
Articles 3 and 65 of the Amendments to th e Customs Law of 2005, in conformity with 
relevant WTO Agreements.  The Working Party took note of this commitment. 
122ter.     Afghanistan was still considering wh ether or not to establish specific laws 
on anti-dumping or countervailing duties an d a final decision regarding the adoption 
of laws related to anti-dumping and count ervailing measures prior to WTO accession 
had not yet been made.  He further noted th at a draft Law on Safeguards was being 
developed and had been shared with the Working Party.  The Draft Law was 
expected to be adopted in 2014 and to come into force by the end of 2014.  As part 
of its implementation, the Ministry of Commerce and Industries will set up a 
"National Office on International Trade an d Safeguard Measures". This body will be 
the competent authority tasked with administering the law, initiating and conducting 
safeguard investigations and drafting dete rminations on whether the imposition of 
provisional or definitive safeguard measur es are warranted in a given case. When 
enacted, Afghanistan's laws related to an ti-dumping, and countervailing duties also 
will be administered by the Minist ry of Commerce and Industries.  
123. [The representative of Afghanistan confirmed that Afghanistan would not 
apply any anti-dumping, countervailing or safeguard measures until it had 
implemented and notified appropriate laws in  conformity with the provisions of the 
WTO Agreements on these matters.  Afghanistan would ensure the full conformity of 
any such legislation with the relevant WTO provisions, including Article VI and XIX of 
the GATT 1994 and the Agreement on the Implementation of Article VI, the Agreement on Subsidies and Counterva iling Measures and the Agreement on 
Safeguards.  After such legislation was im plemented and notified, Afghanistan would 
only apply any anti-dumping duties, counter vailing duties and safeguard measures in 
full conformity with the relevant WTO prov isions.  The Working Party took note of 
these commitments.] 
Answer: 
Afghanistan agrees to the proposed revisions and commitments above with the following changes: 
 The new sentence in the middle of Paragraph 122 to read as follows: 
Article 17 of the Draft Law on Foreign Trade in  Goods also authorized the application of 
anti-dumping, countervailing and safeguard measures in accordance with specific 
legislation on the subject and in line with WTO agreements. WT/ACC/AFG/34 
 
- 37 - 
 
   Paragraph 122 ter: replace 
"National Office on International Trade and Safeguard Measures" with 
"National Board on International Trade and Safeguard Measures"  
 Paragraph 122-third sentence: replace Article 3(46) with Article 3(42) 
 Paragraph 122-fourth sentence: replace Article 65 with Article 75 
Question 76 We have the following comments and questions about that draft law, i.e., the Draft Law 
on Safeguard Measures for Domestic  Production (26 November 2012): 
 Is the WTO Agreement on Safeguards self-implementing under the laws of 
Afghanistan?   
Answer: 
The WTO Agreement on Safeguards is not self-implementing under the laws of Afghanistan.   
In accordance with Afghanistan's constitution however: " The State  shall observe …. Interstate 
agreements as well as international treaties to which Afghanistan has joined…."  
Question 77 
Please clarify what legal authority would ta ke precedence in the event of a conflict 
between the  Draft Law on Safeguard Measures fo r Domestic Production (Draft Law)  and 
the WTO Safeguards Agreement.  
Answer: 
Afghanistan submits that the Draft Law shall be interpreted in strict conformity with the WTO 
Safeguards Agreement. In the event of a confli ct between the Draft Law and the WTO Safeguards 
Agreement (or Article XIX of GATT 1994), the provisio ns of the latter shall prevail. For additional 
clarity, the new Article 3(1) of the Draft Law copied below specifically provides that "…this law shall be interpreted in conformity with WTO Law, in particular the provisions of the WTO 
Agreement on Safeguards and Article XIX of GATT 1994." 
Question 78 Please identify how the firms subject to re strictions imposed under the draft Law on 
Safeguards can appeal their application? 
Answer: 
Decisions of the National Board on International Trade and Safeguard Measures (previously 
referred to as the "National Office…" in the initial Draft Law) may be appealed. Article 9(3) of the 
Draft Law on Safeguards has been amended to clarify that decisions of the Board may be appealed 
before the Afghan Commercial Court within 21 workin g days of the date of issue of the decision.  
If the dispute instead concerns a customs decision  by the Afghan customs authorities concerning 
the manner of application of any import restriction pursuant to a safeguards proceeding, such 
decisions may be appealed through the appeal process described in Paragraph 53 of the Draft Working Party Report. 
Question 79 
Article 3 (Scope):   
 This provision seems to limit the scope of  the law to the application of measures 
only to non-WTO Members.  Is that the case?   WT/ACC/AFG/34 
 
- 38 - 
 
   If so, there should be a separate provisio n that states that the scope of the law 
applies to WTO Members as well, and that  the application of the law should be 
consistent with WTO obligations. 
Answer: 
That is not the case. The Draft Law will apply to WTO Members and to any safeguard proceeding 
concerning WTO Members. Article 3(1) merely clar ifies that the provisions of the Draft Law are 
without prejudice to any additional or different rights which Afghanistan may have to take 
emergency action with respect to imports from non-WTO Members.   
For the sake of clarity, a new Article 3(1) has been drafted as follows: (New draft Article 3(1): "The provisions of this law shall apply to all safeguard proceedings 
concerning imports from WTO Members. In such case s, this law shall be interpreted in conformity 
with WTO Law, in particular the provisions of the WTO Agreement on Safeguards and Article XIX of 
GATT 1994." 
The previous text of Article 3(1) concerning th e rights of Afghanistan vis-à-vis non-WTO Members 
has been moved to Article 3(2).  
Question 80 Article 19(3)—Timetable for the Investigatio n—states that the decision to impose 
provisional duties shall be made within 15 days of the date of initiation of investigation. 
Article 22(2)—Written Arguments—states that participating parties shall submit written 
comments regarding the proposed application of provisional measures no later than 15 
days prior to the imposition of provisional measures.   
Taken together, the timelines established in these two provisions appear to require that 
interested parties would need to submit comments on the imposition of provisional 
duties at the time of initiation of the in vestigation.  This would deny parties the 
opportunity to examine the basis of the claims presented and prepare meaningful 
arguments in their defense.   
 Please comment on this apparent due process conflict. 
 Please provide amendments to the law so that such a conflict does not exist. 
Answer: 
Draft Articles 19(3) and 22(2) have been further amended to address this concern. Draft Article 22(2) has been amended so as to  allow interested parties to submit written 
arguments 10 working days prior to the date proposed for the determination regarding the 
application of a provisional safeguard measure.  While it is noted that it has been the practice of some WTO Members to occasionally impose provisional measures on the same date as the notice 
of initiation of a safeguards proceeding, in the interests of providing transparency and due process 
to interested parties, Article 22(2) has been amended to specify that parties have the opportunity to submit written comments in advance of the determination regarding the application of a 
provisional safeguard measure. The new draft Article 22(2) reads as follows: 
Amended draft Article 22(2):  
"In an investigation in which application of a provisional safeguard measure will be 
considered, any participating interested party may submit written arguments concerning 
any matter it considers relevant to the preliminary phase of the investigation. Such written 
arguments shall be submitted within the de adline for written comments specified in the 
notice of initiation. Interested parties must be permitted to submit written arguments at 
least 10 working days prior to the date proposed for the determination regarding the 
application of a provisional safeguard measure." WT/ACC/AFG/34 
 
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  In addition, draft Article 19(3) has been amen ded. The amended paragraph provides that the 
determination on the application of provisional measures under Article 19(3) shall "…normally…" be taken within "…25 working days from the date of initiation…", but specifies that this timeline is subject to the requirement in amended Article 22( 2) to provide the opportunity to submit prior 
written arguments. The new draft Article 19(3) reads as follows: 
Amended draft Article 19(3):  
"Where the application of a provisional measure will be considered, the Board shall 
normally reach a determination in accordance with the provisions of Article 32 within 25 
working days from the date of initiation of th e investigation. This timeline is subject to the 
requirement in Article 22(2) to provide sufficient opportunity for interested parties to 
submit written arguments." 
Question 81 
Article 20(2)—Investigative Powers Article 21(1)—Treatment of Confidential Information 
 Please provide language in the legislat ion that states that Afghanistan will 
provide an adequate public summary of an y confidential information in sufficient 
detail to provide interested parties with a clear understanding of the facts under 
consideration?  This does not appear  to be covered by the legislation. 
Answer: 
Article 21(1)-(2) of the Draft Law ("confidential tr eatment of information") provides that interested 
parties submitting confidential information shall provide adequate non-confidential summaries 
thereof, or, if such information cannot be summarized, the reasons why a summary cannot be 
provided. For additional clarity, Draft Article 21(1) has been amended as follows: 
Amended Article 21(1):  
"Any information which is by nature confidenti al or which is provided on a confidential 
basis shall, upon cause shown, be treated as such by the Board. Such information shall not 
be disclosed without permission of the su bmitter. Persons providing confidential 
information shall furnish adequate non-confidential summaries of any confidential 
information in sufficient detail to provide interested parties with a clear understanding of 
the facts under consideration. If such persons indicate that such information cannot be 
summarized, the reasons why a summary cannot be provided shall be submitted in 
writing. The requirement of the submitting party to provide non-confidential summaries 
shall apply among others to written submissions by the petitioners or interested parties, 
such as the original complaint."  
In addition, a new draft Article 21(3) has been ad ded that Afghanistan's competent authority ("the 
Board") shall ensure that adequate non-confidential summaries of confidential information are made available to interested parties, subject to  the requirement that legitimate business secrets 
and other confidential information is not divulged. The new paragraph reads as follows: 
New draft Article 21(3):  
"The Board shall ensure that adequate non- confidential summaries of any confidential 
information are made available to interested parties. However, the Board shall take into 
account the legitimate requirements of interested parties that business secrets or other 
confidential information shall not be divulged."  WT/ACC/AFG/34 
 
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  Question 82 
Article 28 (Notification and Consultations):   Afghanistan should add a clause ("and before  the measure takes effect") to the last 
sentence to make it clear that consultations should take place before application of the 
measure.  This would also be consiste nt with Article 35(2) of the law. 
Answer: 
Article 28 of the draft law follows the requirem ents of Article 12(4) of the WTO Safeguards 
Agreement. Article 12(4) of the Safeguards Agreement provides that: 
"A Member shall make a notification to the Committee on Safeguards before taking a 
provisional safeguard measure referred to in Article 6.  Consultations shall be initiated immediately after the measure is taken." 
Article 28 of the Draft Law is in accord wi th the above provision and provides that: 
(Article 28, Draft Law): "After a decision has been taken to apply a provisional safeguard 
measure, and before the measure takes effect, the Government of Afghanistan shall 
immediately notify the WTO Safeguards Committee with all pertinent information in 
conformity with the requirements establishe d by the Committee. As soon as the measure 
has been adopted, the consultations referred to in Article 12.4 of the WTO Safeguards 
Agreement shall be initiated." 
Question 83 Article 45(3):  We do not understand why there is a provision that refers to application 
of measures "prior to Afghan istan's accession to the WTO." 
 Has Afghanistan applied any Safeguard measur es yet?  If so, please provide a list 
of those measures, when they  were imposed, and when th ey are set to expire.   
 Does Afghanistan intend to take Safeguard measures prior to the enactment of 
this law?  Since the law's enactment is predicted for the second quarter of 2014, 
is this likely?  If not, this provision is unnecessary.   
Answer: 
Afghanistan has not to date applied any safeguard measures. Afghanistan does not intend to take safeguard measures prior to the enactment of this law. It is unlikely, although not excluded, that Afghanistan would find it necessary to initiate a 
safeguards proceeding after the enactment of the Draft Law, but prior to Afghanistan's accession 
to the WTO.  
Question 84 Concerning legal authority for Anti-dumping measures: 
The Safeguard law does not contain provisions concerning legal authority and 
procedures to be used in anti-dumping or countervailing duty (AD/CVD) investigations.  
However, the Draft Law on Foreign Trade in Goods references AD/CVD provisions in 
Articles 17.1 and 17.2. 
 What is the status of Afghanistan's efforts to establish AD/CVD provisions, 
including procedures to apply the measures?   
 When will such laws and regulations be established? WT/ACC/AFG/34 
 
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  Answer: 
The provisions in the Draft Law on Foreign Trade cannot be applied until relevant laws on 
anti-dumping and countervailing duties in line with respective WTO agreements are adopted. 
Afghanistan does not plan to have such laws adop ted before WTO accession.  There is no timetable 
at this stage to have a law on anti-dumping or a law on countervailing duty drafted or adopted.  
If prepared post-accession these laws will be notified to the WTO and Members in accordance with proper WTO procedures. 
B. EXPORT REGULATIONS 
Question 85 Paragraphs 124-126 of the Draft Working Party Report outline the requirements for 
firms to obtain the right to export and refe rence the requirement to pay the "fixed tax" 
on all exports. 
 Please update this material in line with  the information provided on the Trade 
License in the section on Trading Rights.  
Answer: 
Exporters with trade licence are charged 2% fixed tax at the time of exportation whereas 
exporters without trade licence are charged 3% fixed tax.  Fixed tax applies on customs value and 
customs duty.  It is a pre-payment applied against trader's income tax liability. 
- Customs tariffs, fees and charges for serv ices rendered, application of internal 
taxes to exports 
Question 86 
The response to Question 77 of document  WT/ACC/AFG/27 confirms that exports are 
subject to the "fixed tax" of 2% an d 3% of the duty-paid customs value. 
 We suggest that if/if Afghanistan retain s this charge, that for the sake of 
transparency and WTO consistency it be in corporated into Afghanistan's existing 
export tariff schedule. 
Answer: 
Afghanistan has no objection to this suggestion. Question 87 In order to take into account the result of  negotiations proposed by Afghanistan on 
binding levels for its export duties propos ed (paragraph 127 of draft Working Party 
Report), an ad hoc paragraph should be added at  the end of this Section.  At this stage, 
such paragraph could read as follows: 
"The representative of Afghanistan confir med that Afghanistan shall not introduce 
and shall eliminate all duties, taxes, fees  and charges applied to exports, unless 
specifically provided for in Table X of this  Protocol or applied in conformity with 
the provisions of Article VIII of the GA TT 1994.  Afghanistan shall notify to the 
WTO any changes of its duties, taxes, fees  and charges applied to exports on the 
day of their publication and in any case at least 30 days before any such changes 
enter into force.  The Working Party took note of these commitments." WT/ACC/AFG/34 
 
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  Answer:  
We accept this commitment text. 
- Export restrictions Question 88 
Paragraph 129 of the Draft Working Party Re port:  Please describe more fully the 
purpose and nature of the authorization required to export scrap metal from 
Afghanistan.   
 Is the authorization automatic, e.g., inte nded only to ensure the nature of the 
scrap metal and ensure payment of export  duties, or is it more restrictive? 
Answer: 
The authorizations for export of scrap metals by EPAA and the Ministry of Mines are no longer in 
force. 
Question 89 Paragraph 129 of the Draft Working Party Report :  The reply to Question 82 of document 
WT/ACC/AFG/27 says that the 2005 Mineral Law is no longer in effect, but paragraph 
129 still refers to the Mineral law of 2005 as th e basis for the export authorization from 
the Ministry of Mines to ensure that royalties are paid at the time of export of minerals.  
 Does this section of the Draft Working Party report document need to be 
revised/updated?  
Answer: 
The Mineral Law of 2005 was replaced by the Mineral Law of 2009 which had the same 
requirement.   
Paragraph 129-Third sentence:  Replace "Mineral Law of 11 August 2005" with "Minerals Law of 
14 February 2009." 
Question 90 
 Given that the 2012 draft Minerals Law has not been enacted, what is the current 
legal basis for the export authorization for mineral exports?  
Answer: 
The 2009 Minerals Law. 
Question 91 
 Are there any aspects of the 2005 law still in  effect?  If so please clarify this in 
the text and explain what they are.   
Answer: 
The 2005 Mineral Law is entirely not in effect. WT/ACC/AFG/34 
 
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  C. INTERNAL POLICIES AFFECT ING FOREIGN TRADE IN GOODS 
- Technical regulations and standards Question 92 We are prepared to accept Afghanistan's request for a transition to implement an 
equivalent mechanism in applying the WTO Agreement on TBT, but seek more 
information and a more specific commitment on how the transitional period would be 
used.   
In document WT/ACC/SPEC/AFG/5, Afgh anistan provides a draft commitment 
paragraph that seeks a transition "for the implementation of equivalence mechanism."  
The action plan provided in the Draft Working Party Report (WT/ACC/SPEC/AFG/3/Rev.1), however, indi cates that implementation during the 
transition will apply to the "Equivalency of foreign technical regulations and Results of 
conformity assessment procedures". 
 Please clarify the scope of the transition re quested.  Is the list in the action plan 
in Table 14 comprehensive of what w ill be covered by the transition? 
Answer: 
The transition is sought for the establishment of a mechanism for confirming the equivalency of 
foreign technical regulations and results of conformity assessment procedures. Articles 2.7 and 6.1 
of the TBT Agreement are the parts that will be im plemented during the transition.  The list in the 
action plan in Table 14 is comprehensive of what will be covered by the transition. 
Question 93 
Please identify more precis ely what parts of the TBT Agreement will Afghanistan be 
implementing during the transition? 
Answer: 
All provisions of the TBT agreement will be in fo rce during the transition except equivalency of 
foreign technical regulations and results of conformity assessment procedures. 
Question 94 
If the transition is granted, the commitment should grant that transition only to those 
parts of the Agreement on TBT where conformity with the WTO is, at this time, impossible, and that all other aspects of th e Agreement on TBT be implemented from the 
date of accession. 
The elements of the draft commitment in document WT/ACC/SPEC/AFG/5 should be 
incorporated in the text, but should includ e additional provisions and a copy of the 
action plan, all in brackets, so that the Working Party can see the text in context. 
We suggest edits to the section of  the Draft Working Party Report 
(WT/ACC/SPEC/AFG/3/rev.1) concerning te chnical barriers to trade as follows.  
In addition, we request that Afghanista n accept the commitments contained in 
paragraphs 151bis and 151ter, and that the action plan be incorporated in the 
commitment, as indicated below.  
142. The representative of Afghanistan said that the Afghan National 
Standardization Authority (ANSA), the re gulating body for both standards and 
technical regulations, was established by  Presidential Decree No. 952 on 2 June 
2004.  According to this decree its roles and responsibilities are: WT/ACC/AFG/34 
 
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   Develop and maintain Afghan National Standards  
 Safeguard Human Health and safety through testing and Certification  
 Develop a Metrology function to calibrate measuring instruments  
 Promote Technical Progress  
 Facilitate trade via standardization activities  
 Act as regulator in specified fields  and activities by developing and 
monitoring technical regulations.  
ANSA reported only to the Supreme Council of Standards, which was the highest 
decision-making authority on standardization.   
142bis. In early 2011, the Supreme Council of Standards was established on the 
basis of the Afghan National Standards Law dated 19 September 2010.  Since then, 
51 national standards, developed by nine  Technical Committees were adopted.  
No technical regulations (TRs) had been deve loped or adopted under this Law.   He 
further noted that, as part of its effort s to accede to the WTO, Afghanistan has 
undertaken to establish comprehensive le gal authority for ANSA's work and had 
developed a draft Law on Standards and Te chnical Regulations, which covered more 
extensively technical regulations in a ccordance with the WTO Agreement on 
Technical Barriers to Trade.  Once adopted, this Law would replace the Afghan 
National Standards Law of 2010.  Articl e 25 of the Draft Law on Standards and 
Technical Regulations stipulated the co mposition of the Supreme Council of 
Standards while Article 26 laid out its duties and authorities. 
143. developing technical regulations (TRs) and standards on construction 
materials, petroleum and gas, medicine s and metrology with the intention of 
avoiding the creation of unnecessary barriers to trade.  ANSA was reporting only to 
the Supreme Council of Standards, which wa s the highest decision-making authority 
on standardization.  According to Arti cle 27 of the Draft Law on Standards and 
Technical Regulations, after its enactmen t, ANSA would be was responsible for 
implementation of a unified policy in th e field of standardization, technical 
regulations, metrology and conformity assessment, en suring transparency and 
consistency of actions of standardization wo rks.  ANSA was not presently involved in 
setting any food safety standards as they we re set out by the Ministry of Agriculture, 
Irrigation, and Livestock (MAIL), the Gene ral Directorate of Animal Health and the 
Directorate for Plant Quarantine, and the Mi nistry of Public Health (processed food 
and medicine).  The MAIL and the MPH were however members of the technical 
committee established by the ANSA for de veloping quality standards for food, 
cosmetics, medicines, and medical equipm ent.  The General Directorate of Food 
Security and Quality Control under the MAIL was committed to the food quality 
standards set by the ANSA.   
144. The representative of Afghanistan stated that Afghanistan relied on 
international standards for its technical requirements.  The ANSA was currently a 
Correspondent Member of the Internationa l Standards Organization (ISO) and an 
Affiliate Member of the International Electrotechnical Commission (IEC).  The 
representative of Afghanistan said that  initially, Afghanistan had adopted three 
national standards dealing with gasoline, diesel, and kerosene that were based on 
the American Society for Testing and Ma terials (ASTM) stan dards.  Since its 
inception, ANSA has developed standards on  construction materials, petroleum and 
gas, medicines and metrology with the in tention of avoiding the creation of 
unnecessary barriers to trade.  
- Paragraphs 145-150 are unchanged. 
151.   The Draft Law on Standards and Te chnical Regulations was expected to be 
adopted during second half of 2013/first ha lf of 2014.  In response to a Member's 
question, the representative of Afghanistan stated that, as provided for in Articles 
10.1 and 10.3 of the WTO TBT Agreement, a TBT Enquiry Point had been established at ANSA and that enquiries could be  addressed to the following:   WT/ACC/AFG/34 
 
- 45 - 
 
   Shahperay Nasseri 
 Afghan National Standards Authority (ANSA)  Industrial Park Area, Kabul-Jala labad Road, Kabul, Afghanistan  
 P.O. Box No: 51 72 
 Tel. No.: +93 (0) 773139810 
 Email: shahperayn@yahoo.com 
He further noted that the ANSA had established a website (www.ansa.gov.af).  
Materials for the website were being finaliz ed and would be uploaded in the near 
future.   
151bis. The Government of Afghanistan requ ested that the Working Party grant a 
transitional period from the date of its accession until 31 December 2015 for 
implementation of the provisions of th e WTO Agreement on Technical Barriers to 
Trade (TBT) relating to the equivalency of  foreign technical regulations and results 
of conformity assessment procedures, to allow Afghanistan to obtain and utilize 
technical assistance to fully implement the obligations of the Agreement.  He 
confirmed that, during this period, all othe r provisions of the WTO Agreement on TBT 
would be fully implemented.  He added that , existing measures would be applied on 
a non-discriminatory basis, i.e. providing for national treatment and MFN treatment 
to all imports in the application of techni cal regulations, standards and conformity 
assessment procedures.  Measures in place al ready consistent with the provisions of 
the Agreement would not be subject to transitions, and Afghanistan would ensure 
that any changes made in its laws, regula tions and practice concerning measures 
covered by the transition period would not result in a lesser degree of consistency 
with the provisions of the Agreement than ex isted on the date of accession.  Existing 
technical regulations would be notified to the Committee on Technical Barriers to 
Trade and reviewed for conformity to WTO requirements.  Standards, technical 
regulations, and conformity assessment pr ocedures adopted during this period 
would be developed in conformity with  the provisions of the Agreement.  
Afghanistan would fully participate in the work of the Committee on Technical 
Barriers to Trade.  He added that Afghanis tan would seek out all available technical 
assistance to ensure that its capacity  to fully implement the Agreement upon 
expiration of the transition period is a ssured.   In response to requests from 
delegations for more specificity, the repr esentative of Afghanistan presented an 
Action Plan setting out details of the steps that still remained to be taken in order to 
achieve this objective and a timeta ble for each step (Table XX).   
Table XX: Action plan for implementation of the Agreement on Technical Barriers to 
Trade 
Action Implementation Date 
Establishment of a mechanism for confirming the 
equivalency of foreign technica l regulations and rResults of 
conformity assessment procedures:  
- Study the experience of other countries in this 
regard through study tour and review of existing 
operational and successful systems Prior to mid-2014 
- Develop appropriate equivalence mechanism in line 
with the WTO TBT and based on best international practices  Prior to end of 2014 
- Establish mechanism and Unit and recruit 
appropriate resources Prior to mid-2015  
- Provide training to staff on equivalence Prior to end of 2015 
  
Full implementation of the WTO Agreement on Technical 
Barriers to Trade January 1, 2016 
 
151ter.  The representative of Afghanistan stated that Afghanistan would 
progressively implement the Agreement on Technical Barriers to Trade in 
accordance with the action plan in Table XX and with the understanding that during WT/ACC/AFG/34 
 
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  this period the scope of implementation of  other provisions of the Agreement, as 
described in paragraph 151bis would be applied by Afghanistan.  Full 
implementation, including compliance with the Code of Good Practice, will start 
from 1 January 2016 withou t recourse to any further transitional period.  The 
Working Party took note of this commitment.   
Answer: 
Afghanistan agrees to the inclusion of above revised Paragraphs 142, 142 bis, 141, 151, 151 bis, 
and 151 ter and accepts the commitments therein. 
- Sanitary and phytosanitary measures Question 95 We understand that the draft Veterinary la w, notified under document WT/ACC/AFG/19, 
has undergone significant changes since its fi rst circulation.  May we see the revised 
draft? 
Answer: 
T h e  D r a f t  V e t e r i n a r y  i s  s t i l l  u n d e r g o i n g  r e v i s i o n s  a t  M A I L .   A  c o p y  o f  t h i s  r e v i s e d  d r a f t  w i l l  b e  
provided to the WTO Secretariat as soon as finalized at MAIL. 
Question 96 
Paragraph 154 of the Draft Working Party Re port:  Please update the status of 
Afghanistan's application for membership in the International Plant Protection 
Convention (IPPC). 
Answer: 
Afghanistan became a Member of IPPC in June 2013. The last sentence of Paragraph 154 should be amended as follows: 
As regards Afghanistan's membership in the International Plant Protection Convention 
(IPPC), its application was submitted to the FAO by the Ministry of Foreign Affairs in May 
2012 and Afghanistan became a Member of IPPC in June 2013.  
Question 97 
Paragraph 156 of the Draft Working Party Re port states that, "Afghanistan would 
conduct an assessment to identify those me asures that were not in line with the 
standards, guidelines, and recommendations of the IPPC, Codex Alimentarius, the OIE and develop action plans for harmonization. . . [and that] . . . Afghanistan intended to 
complete, in 2013, the process of identi fication of measures not in line with 
international standards, guidelines and re commendations from the OIE and the IPPC 
and develop an Action Plan."   
 Has Afghanistan already initiated the asse ssment?  Please describe the current 
status of that work.  
Answer: 
The assessment has not yet been launched.  Afghanistan would appreciate technical assistance in 
this regard. WT/ACC/AFG/34 
 
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  Question 98 
Paragraph 158 of the Draft Working Party Report  states that "the same requirements for 
veterinary and phytosanitary measures applie d for internal market and for the products 
intended to be exported.  The phytosanita ry and veterinary certificates were not 
however issued for domestic market although  both domestic and exported goods were 
subject to the same requirements." 
 What is the process by which products intended for the domestic market are 
subjected to these requirements?  What ag ency is in charge of this process? 
 If certificates are not issued for good s sold on the domestic market, how do 
consumers of domestic veterinary and phytosanitary goods ensure that these 
goods are healthy and safe? 
Answer: 
Food safety parameters applied for ensuring safe ty of domestically produced phytosanitary and 
veterinary goods are the same as those applied for exported ones. 
The General Directorate of Animal Health and Prod uction under MAIL is responsible for ensuring 
that animal products produced and sold domestically are healthy and safe.  This Directorate has inspectors in each province. For example in Kabul they have 12 inspectors. They control and 
inspect domestic cold stores, butchers shops and processing facilities of animal products. Testing, 
where needed, is conducted to ensure food safety. 
The Plant Protection & Quarantine Department under MAIL is responsible for ensuring that 
phytosanitary goods produced and sold domestically are healthy and safe.  They conduct visual 
inspection and, where needed, conduct  test at the central laboratory of fruits, vegetables and 
plants. 
Question 99 
Paragraph 164 of the Draft Working Party Re port deals with the establishment and 
operation of the SPS enquiry point, and the desc ription is extremely confusing.  It states 
that, Afghanistan "had established an SPS Enquiry and Notification Point (ENP) under 
the Ministry of Agriculture, Irrigation, an d Livestock (MAIL) General Directorate of 
Policy and Planning." It also states that "the  ENP would be formally established once the 
draft SPS laws, mentioned above, were adopted,  during second half of 2013/first half of 
2014." 
 Please confirm whether the ENP whose contact information is provided in 
paragraph 164 is active or not?  If not,  will it be functioning at the time of 
Afghanistan's WTO accession? 
Afghanistan should ensure that its SPS EN P is functioning in conformity with the 
provisions of the WTO Agreement on SPS prior to accession. 
 Please amend paragraph 164 of the Draft Working Party Report to clarify what 
Afghanistan is doing in this area and what WTO Members can expect upon 
accession. 
 Please ensure that information on the establishment and development of the SPS 
ENP is included in the action plan. 
Answer: 
The ENP whose contact information is provided in  Paragraph 164 is active.  Please delete the 
penultimate sentence of Paragraph 164 to avoid confusion. WT/ACC/AFG/34 
 
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  The action plan already reflects information regarding the SPS ENP. 
Paragraph 164 will be amended to reflect that Afghanistan's SPS ENP will have the capacity to 
respond in a timely fashion to WTO Members' enqu iries regarding SPS Measures and to notify SPS 
Measures in accordance with provisions of the SPS Agreement. 
Paragraph 164 should be amended as follows: 
164.  The representative of Afghanistan confirmed that currently, there was no website 
providing information regarding Afghanistan's health, plant health, sanitary and food safety 
measures.  He said that Afghanistan had established an SPS Enquiry and Notification Point 
(ENP) under the Ministry of Agriculture, Irrigation, and Livestock (MAIL) General Directorate of Policy and Planning.  Two pers ons had been designated to handle both 
enquiries and notifications, which could be addressed to the following:  
Mr. Abdul Munir 
Ministry of Agriculture, Irrigation, and Livestocks (MAIL) Planning and Policy Department Building 
Kabul, Afghanistan 
Tel. No.: +93 777 999 950 Email: Abdul.munir@MAIL.gov.af 
He anticipated that by the date of accession the SPS E&P will have the capacity to respond 
in a timely fashion to WTO Members' enquirie s regarding SPS Measures and to notify SPS 
Measures in accordance with the provisions of the SPS Agreement. 
He further stated that the three draft SPS laws (the Draft Law on Plant Protection and 
Quarantine, the Draft Law on Food, and the Draft Law on Animal Health and Public Health) 
called for the establishment of the SPS ENP.  These drafts followed closely the provisions of the WTO SPS Agreement.  Three contact points would be designated to regularly 
interact with the staff of the SPS ENP and pr ovide, when needed, required information for 
notification and replies to enquiries:  (i) Contact Point at the General Directorate for Animal Health at MAIL, responsible for vete rinary measures; (ii) Contact Point at the 
Directorate for Plant Quarantine at MAIL, responsible for phytosanitary measures; and (iii) 
Contact Point at the Ministry of Health, responsible for food safety measures.  These Contact Points would submit draft measures at early stage (once initial draft is elaborated) to the SPS ENP through a web portal which would be developed for this purpose.  A notice 
of the availability of the proposed SPS measur e would then be published on the National 
SPS ENP website and the measure would be notified to the WTO through the SPS ENP no less than 60 days before finalizing the draft SP S measure.  He said that the ENP would be 
formally established once the draft SPS laws, mentioned above, were adopted, during 
second half of 2013/first half of 2014.  He confirmed that until these individual contact 
points are established under the authority of the new laws, that the SPS ENP in MAIL will 
be responsible for all ENP requirements in the WTO Agreement on SPS. Given the need for 
developing implementation mechanisms and build related capacity, these laws would come 
into force one year after adoption.  
Question 100 
Paragraph 164 also states that eventually, th ree separate "contact points would be 
designated to regularly interact with the st aff of the SPS ENP and provide, when needed, 
required information for notification and rep lies to enquiries:  (i) Contact Point at the 
General Directorate for Animal Health at MAIL, responsible for veterinary measures; 
(ii) Contact Point at the Directorate for Plant Quarantine at MAIL, responsible for 
phytosanitary measures; and (iii) Contact Point at the Ministry of Health, responsible for 
food safety measures." 
 Please confirm in the text that until these individual contact points are 
established under the authority of the new laws, that the SPS ENP in MAIL will be responsible for all ENP requirements in the WTO Agreement on SPS.  WT/ACC/AFG/34 
 
- 49 - 
 
  Answer: 
Afghanistan confirms that until these individual contact points are established under the authority 
of the new laws, the SPS ENP in MAIL will be responsible for all ENP requirements in the WTO Agreement on SPS.  This has been added to Paragraph 164. See previous reply. 
Question 101 
We are prepared to accept Afghanistan's request for a transition to implement an 
equivalent mechanism in applying the WTO Agreement on SPS, but seek more 
information and a more specific commitment on how the transitional period would be 
used.   
 Please include information on the following in the commitment: 
 the establishment and development of the SPS ENP is included in the action 
plan; 
 the adoption and implementation of the new laws, amendments, and 
regulations (naming the major regulations anticipated); 
 Is the list in the action plan in Table 15 (of document 
WT/ACC/SPEC/AFG/3/Rev.1) comprehensiv e of what will be covered by the 
transition? 
Answer: 
We agree to the inclusion in the action plan information regarding the SPS ENP, SPS equivalence, 
and adoption of new laws.  We also would like to add development of Food Control Authority to the Action Plan.  These will make the list in the acti on plan in revised Table 15 comprehensive of what 
will be covered by the transition. 
Question 102 We suggest edits to the section of  the Draft Working Party Report 
(WT/ACC/SPEC/AFG/3/Rev.1) concerning sa nitary and phytosanitary measures as 
follows.  In addition, we request that Afgh anistan accepts the commitments contained in 
paras 165 bis and 165 ter, and that the action plan be incorporated in the commitment, as 
indicated below.  
152. The representative of Afghanista n stated that the Afghan National 
Standardization Authority (ANSA) did not ha ve any role in the area of sanitary 
and phytosanitary measures.  The Ministry for Agriculture, Irrigation and 
Livestock (MAIL) was responsible for veterinary/animal health and 
phytosanitary/plant health measures and th e following legislation was in place:  
the Law on Veterinary Services of 2000;  the Law on Plant Quarantine of 3 
October 1996; and the Regulations on th e Quarantine of Plants of 23 October 
1996.  The Ministry of Public Health was also responsible for sanitary measures.  
He noted that Afghanistan however did not have a law on food safety.  
The representative of Afghanistan stated th at drafting of additional legislation to 
establish framework laws in line with the WTO SPS Agreement, i.e. the Law on Food Safety, the Law on Plant Protection  and Quarantine and the Law on Animal 
Health and Veterinary Services, had been completed at the ministerial level.  
Once adopted, these new laws would repl ace the existing laws on veterinary 
services and plant quarantine, and .He sa id that Afghanistan would use, as the 
basis for its SPS regulations, the standards, recommendations, and guidelines of 
Codex, OIE, and the IPPC.  The representative of Afghanistan stated that, in the 
future, in cases where Afghanistan needed higher protection of human, animal or 
plant health and life, a science-based risk assessment would be conducted in 
accordance with the principles of the WTO SPS Agreement and guidelines of 
Codex, OIE and the IPPC. WT/ACC/AFG/34 
 
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  152bis.    In response to questions fr om Members, the representative of 
Afghanistan confirmed that the Ministry for Agriculture, Irrigation and Livestock 
(MAIL) was in charge of developing, im plementing and enforcing veterinary and 
phytosanitary measures.  It was responsibl e for (i) ensuring that veterinary and 
phytosanitary measures were based on a science-based risk assessment; and 
(ii) conducting inspection and testing related to veterinary and phytosanitary 
measures.  For the import of non-proce ssed agricultural products (except live 
animals and live plants), agrochemicals and chemical fertilizers, the General 
Directorate of Food Security and Quality Control under the MAIL carried out 
quality examination (mostly physical insp ection) at the border and examined the 
quality certificate issued by the export ing country (mandatory requirement to 
import) and provided a certificate to release the goods. 
153. The representative of Afghanistan stated that SPS measures were 
implemented and enforced throughout th e country.  The Directorate for Plant 
Quarantine had nine official quarantine  stations in Afghanistan servicing all 
regions of the country.  The actions of quarantine inspectors were based on 
quarantine legislation (the Law on Plan t Quarantine of 3 October 1996 and the 
Regulations on the Quarantine of Plants  of 23 October 1996) in force at the 
national level which provided that all plant products which were exported or 
imported needed to be free of plant pest  and disease.  Similarly, the General 
Directorate of Animal Health had nine regional stations, which implemented 
national legislation to prevent animal dise ase.  The representative of Afghanistan 
noted that border control for the movement  of animals to and from Pakistan and 
the import of products of animal origin  was almost impossible to enforce due to 
poor security situation in many border areas.  Informal trade in live sheep was 
also taking place in the northwest and southwest of the country. 
154. He noted that Afghanistan had been a member of Codex Alimentarius since 
September 2005.  It had been a member of the World Organisation for Animal 
Health (OIE) since 1988.  As regards Afghanistan's membership in the International Plant Protection Convention  (IPPC), its application was submitted 
to the FAO by the Ministry of Foreign Affairs in May 2012. 
155. Deleted  
156. Deleted  
157. Deleted  
158. The representative confirmed that th e MAIL was responsible for issuing the 
following certificates which were mandatory for export of respective products:  
(i) phytosanitary certificate for export of  plants and plant pr oducts.  This was 
issued by the Directorate for Plant Quaran tine under the MAIL; and, (ii) quality 
permit for export of all non-processed agricultural food products (except live 
animals and live plants).  The General Di rectorate of Food Security and Quality 
Control under the MAIL issued this permit .  He noted that a quality certificate for 
export of fresh fruits, dried fruits, and vegetables, issued by the Afghan Raisin, 
Fruits and Vegetables Promotion Association , was no longer mandatory.  In reply 
to a specific question, he said that th e same requirements for veterinary and 
phytosanitary measures applied for internal market and for the products intended to be exported.  The phytosanitary and veterinary certificates were not 
however issued for domestic market alth ough both domestic and exported goods 
were subject to the same requirements. 
159. The Ministry of Public Health was in  charge of developing, implementing, 
and enforcing sanitary measures.  It was responsible for (i) ensuring that 
sanitary measures were based on a sc ience-based risk assessment; and (ii) 
conducting inspection and testing related to sanitary measures.  For the import of processed food products and drugs, the Ministry of Public Health carried out a 
quality examination at the clearance poin t.  The representative of Afghanistan WT/ACC/AFG/34 
 
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  explained that samples would be taken for laboratory testing and quality (safety) 
certificate would be issued.  For pharma ceuticals, Codex Alimentarius would be 
used as the basis as well as British Ph armacopia, US Pharmacopia and European 
Pharmacopia.  In reply to a specific questi on on the type of physical tests that 
were performed at laboratory level, the representative of Afghanistan said that 
tests were conducted on samples. The physical tests by the MAIL and the 
Veterinary Public Health Laboratory included: organoleptic examination, 
appearance, scent, texture, taste and so und. The physical tests performed by the 
Ministry of Health and the Food and Drug  Quality Control Laboratory was on the 
label of materials (visual examination) su ch as name of product; ingredients and 
amounts; manufactured date; and, expiry date. 
160. Before importing animal and animal products, importers were required to 
obtain a Conditions Statement signed by the General Directorat e of Animal Health 
under the MAIL.  For clearance at entry points, the importer had to show the 
Conditions Statement and provide the certificate of origin.  For all animal 
products, samples were taken and sent for testing at laboratories.  After 
laboratory results were received (one  to two days), permission would be 
provided by the General Directorate of Animal Health to allow circulation of 
animal products.  For live animals an d animal products, the importer was 
required to provide veterinary certificate issued by the country of exportation.  
The OIE standards were used as a basis.   
161. For importing plant and plant products, the certificate of origin was required 
but there was no need for a Conditions St atement.  The importer was required to 
provide only the phytosanitary certificate issued by the country of exportation.  
For all plants and plant products, sa mples were taken for testing by the 
Directorate for Plant Quarantine.  Test re sults were usually provided in one to 
two days and permission was provided fo r circulation of goods.  As regards 
importation of seeds, a Seeds Import Cert ificate, issued by the Seeds Directorate 
at MAIL, was required. 
162. The General Directorate of Food Secu rity and Quality Control under the MAIL 
recognized certificates of quality issued  by other countries. Afghanistan required 
that certificates had to be issued and si gned by the official competent authority 
of the country of origin.  In 2013, the MAIL intended to develop procedures and build capacity of its staff to determine whether or not veterinary certificates 
issued by another country were not fake.  Technical Assistance in this regard 
would be sought by Afghanistan.  The Af ghan National Standardization Authority 
and the Ministry of Public Health did not currently recognize quality certificates 
issued by other countries.  
163. For the import of processed food prod ucts, international sanitary certificate 
was required.  Testing was required before  clearance of goods and, as a result, 
the quality (safety) certificate was i ssued.  Afghanistan followed the limits 
recommended by Codex Alimentarius and the International Commission on 
Microbiological Specifications for Foods (I CM S F).   T he M i ni s t ry o f  P ubl i c  Hea l th 
conducted microbiological/bacteriologica l testing only for imports of bottled 
water.  Such testing was not currently co nducted on processed food products due 
to lack of technical capacity, resources , and necessary laboratory equipment. 
However, all equipment for upgrading the capacity to conduct 
microbiological/bacteriological testing of  all processed food products had been 
identified.  A request for Quotation had b een prepared for bidding the process of 
procuring this equipment.  New staff had also been recruited and undergone 
formal training, in-country as well as ab road.  The representative of Afghanistan 
noted that Afghanistan would need techni cal assistance to develop the capacity 
of the new staff and to develop and adopt new testing methods related to 
processed food. 
163
bis.   The representative of Afghanistan confirmed that Afghanistan did not 
have any laws or regulations regarding goods produced with biotechnology.  The WT/ACC/AFG/34 
 
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  importation and domestic manufacture of goods using biotechnology was not 
currently regulated in Afghanistan. 
164. The representative of Afghanistan also confirmed that currently, there was 
no website providing information regard ing Afghanistan's he alth, plant health, 
sanitary and food safety measures.  He sa id that Afghanistan had established an 
SPS Enquiry and Notification Point (ENP) under the Ministry of Agriculture, Irrigation, and Livestock (MAIL) General Directorate of Policy and Planning.  Two 
persons had been designated to handle both enquiries and notifications, which 
could be addressed to the following:  
Mr. Abdul Munir 
Ministry of Agriculture, Irri gation, and Livestocks (MAIL) 
Planning and Policy Department Building 
Kabul, Afghanistan Tel. No.: +93 777 999 950 
Email: Abdul.munir@MAIL.gov.af 
He further stated that the three draft SPS laws (the Draft Law on Plant Protection 
and Quarantine, the Draft Law on Food, and the Draft Law on Animal Health and 
Public Health) called for the establishment of the SPS ENP.  These drafts followed 
closely the provisions of the WTO SPS Agreement.  Three contact points would be designated to regularly interact with the staff of the SPS ENP and provide, when needed, required information for notification  and replies to enquiries:  (i) Contact 
Point at the General Directorate for An imal Health at MAIL, responsible for 
veterinary measures; (ii) Co ntact Point at the Directorat e for Plant Quarantine at 
MAIL, responsible for phytosanitary meas ures; and (iii) Contact Point at the 
Ministry of Health, respon sible for food safety measures.  Once established, 
tThese Contact Points would submit draf t measures at early stage (once initial 
draft is elaborated) to the SPS ENP through a web portal which would be 
developed for this purpose.  A notice of  the availability of the proposed SPS 
measure for review and comment would then be published on the National SPS 
ENP website and the measure would be notified to the WTO through the SPS ENP no less than 60 days before finalizing the draft SPS measure.  He said that the 
ENP would be formally established once  the draft SPS laws, mentioned above, 
were adopted, during second half of 2013/ first half of 2014.  Given the need for 
developing implementation mechanisms and build related capacity, these laws 
would come into force one year after adoption.  
165. The representative of Afghanistan fu rther noted that many of Afghanistan's 
recent SPS measures were based on international standards, guidelines, and 
recommendations from the OIE and the IPPC.  Few measures were based on 
Codex Alimentarius.  The representative of Afghanistan stated that Afghanistan 
would conduct an assessment to identify those measures that were not in line 
with the standards, guidelines, and recommendations of the IPPC, Codex 
Alimentarius, the OIE and develop action plans for harmonization.  He noted that 
Afghanistan did not currently have in pl ace procedures, technical capacity or 
equipment to carry out science-based ri sk assessment in accordance with the 
WTO SPS Agreement and guidelines of Co dex, OIE and the IPPC.  Afghanistan 
intended to complete, in 2013, the process of identification of measures not in 
line with international standards, guide lines and recommendations from the OIE 
and the IPPC and develop an Action Plan.  He further stated that, as a landlocked 
Least-developed country, Afghanistan will need until the end of 2017 to 
implement all commitments under the WTO SPS Agreement.  An Action Plan for 
the implementation of the Agreement wa s provided in Table 14.  Significant 
capacity building and technical assistance  will be required fr om WTO Members to 
carry out this work.  In the area of plant health, there was a need to renovate 
and modernize all facilities (including la boratories) and properly equip them and 
to develop sound testing methodologies.  As regards animal health, the priority 
areas included disease notification (inclu ding listing of diseases) and reporting, 
animal health surveillance, the regulation  of import and export of live animals 
and products of animal origin, veterinary diagnostic laboratory services, and food WT/ACC/AFG/34 
 
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  safety.  The main challenge for Afghanistan to fully comply with OIE 
requirements was rebuilding veterinary capacity after decades of conflict, 
especially in the areas of disease surveilla nce and laboratory diagnostic capacity.  
165bis.  The representative of Afghanistan requested that the Working Party 
grant a transitional period from the date of Afghanistan's accession until 1 
January 2018 for implementation of the WTO Agreement on Sanitary and 
Phytosanitary (SPS) Measures.  This transition period would allow Afghanistan to 
fully implement the obligations of the Agreem ent.  During this period, existing or 
new measures would be applied on a non-discriminatory basis, i.e., providing for 
National Treatment and MFN treatment to  all imports from WTO Members.   
Measures in place, already consistent with the provisions of the WTO Agreement 
on SPS, would not be subject to transition.  Afghanistan would ensure that any 
changes made in its laws, regulations and practice, during the transition period 
would not result in a lesser degree of co nsistency with the provisions of the 
Agreement, than existed at the date of  accession.  He confirmed that any SPS 
measures (e.g., standards, technical regulations and conformity assessment 
procedures) and control, inspection an d approval procedures adopted after 
accession, whether or not during the tran sition period, would be developed in 
conformity with the provisions of the Ag reement, including publication prior to 
implementation to allow interested pa rties the opportunity for review and 
comment as provided for in the WTO Agreement on SPS.  Otherwise accepted 
international standards would be adopted.  Priority would be given to the 
establishment of a functioning enquiry point and the notification of all of 
Afghanistan's existing SPS measures to the Committee on Sanitary and 
Phytosanitary Measures.  Afghanistan wo uld review its existing SPS measures 
and requirements in light of its obligations under the Agreement.  He added that 
notification of existing SPS measures wo uld be submitted prior to Afghanistan's 
accession.  He stressed the importance of  technical assistance to be provided 
during the period of transition, including under Article 9 of the WTO 
SPS Agreement.  He added that Afghan istan would seek to implement the WTO 
Agreement on SPS upon expiration of the transition period, by 1 Janyary 2018.  
Afghanistan would fully participate in th e work of the Committee on Sanitary and 
Phytosanitary Measures.  He drew the attent ion of Members to the Action Plan in 
Table XX, setting out details of the steps that still remained to be taken in order 
to achieve this objective and a timetable for each step. 
Table XX:  Action Plan for the Impl ementation of the WTO SPS Agreement 
Action Implementation 
Date 
Establishment of basic SPS Enquiry and Notification Point in MAIL Prior to accession 
Completion of the analysis of ex isting regulations and procedures 
to identify inconsistencies with provisions of WTO SPS Agreement  Prior to end of 2013 
Analysis of existing regulations and procedures and Aadoption of 
amendments or new regulations in line with new SPS laws: 
- Law on Plant Protection and Quarantine  
- Law on Animal Health and Veterinary 
- Law on Food Safety Prior to end of 2014 
Adoption of amendments or new regulations in line with new SPS 
Laws Prior to the end of 
2014 
Establishment of separate cont act points in (i) the General 
Directorate for Animal Health at MAIL, responsible for veterinary 
measures; (ii) the Directorate for Plant Quarantine at MAIL, 
responsible for phytosanitary meas ures; and (iii) the Ministry of 
Health, responsible for food safety measures to collect 
notifications and comments for the SPS ENP. Prior to the end of 
2014 
Training of relevant officials on new regu lations and procedures Prior to end of 2014 
New SPS laws, amendments, and regulations come into force Prior to the end of 
2014 WT/ACC/AFG/34 
 
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  Action Implementation 
Date 
Development of procedures for science-based risk assessment 
Capacity building of necessary in stitutions and expertise related 
to science-based risk assessment Prior to end of 2015 
Upgrading and strengthening of quality control, laboratories, 
quarantine system, and disease and animal Health surveillance, 
monitoring and inspection Prior to end of 2015 
Capacity building of staff of MAIL on quarantine management, 
inspection, veterinary surveilla nce and animal disease risk 
analysis. Prior to end of 2015 
Declaration of pest or disease-free  areas and areas of low pest or 
disease prevalence in Afghanistan Prior to end of 2015 
Implementation of institutio nal cCapacity and new testing 
methods for drug residues, toxicological, microbiological, and 
bacteriological tests Prior to end of 2016 
Opening of nine new quarantine check posts and development of 
pre and post quarantine facilities Prior to end of 2016 
Harmonization of all SPS measures with international standards, 
guidelines, and recommendations (Codex Alimentarius, OIE, and 
IPPC) Prior to end of 2017 
Confirmation that all cContr ol, inspection and approval 
procedures for all SPS measures are consistent with the WTO 
Agreement on SPS Prior to end of 2017 
Full implementation of the WTO Agreement on SPS By 1 January 2018 
 
165ter.   The representative of Afghanistan confirmed that Afghanistan would 
progressively implement the provisions of the WTO Agreement on the Application 
of Sanitary and Phytosanitary Measures within the timetable provided for in 
Table XX (above).  Afghanistan would ensure full implementation of the 
Agreement no later than 1 January 2018, and with the understanding that, during 
this period, the scope of implementation of other aspects of the Agreement, as 
described in paragraph 166, would be applied by Afghanistan.  He further 
confirmed that Afghanistan would consul t with WTO Members upon request if 
they deemed that any measures applied during the transition period affected 
their trade negatively.  The Working Party took note of these commitments. 
Answer: 
Afghanistan accepts the proposed revisions and commitments in Question 102. 
Afghanistan kindly requests the inclusion of the following two items to Table XX above Action Plan 
for the Implementation of the WTO SPS Agreement: 
Development of Food Control Authority Prior to the end of June 2015 
Establishment of SPS equivalence mechanism Prior to end of 2015 
 
- Trade-related investment measures (TRIMS) Question 103 Paragraph 166 of the Draft Working Party Repo rt and the responses to Question 25 of 
document WT/ACC/AFG/24 and Question 94 of document WT/ACC/AFG/27:  We 
continue to have concerns about the Hydr ocarbons Law of 2009, in particular, its 
provisions that if Afghan goods and servic es are similar and equivalent in quality, 
quantity, and price to imported foreign g oods and services, the contractor shall be 
obliged to purchase and procur e Afghan goods and services. WT/ACC/AFG/34 
 
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   Are we to understand that the statement in the response to Question 25 of 
document WT/ACC/AFG/24, that Afghanista n has "no plans" to eliminate local 
content requirements on goods from the Hy drocarbons Law, is no longer valid?   
Such measures are prohibited under the WTO Agreement on TRIMs.  Please 
confirm that Afghanistan intends to elim inate them in the context of its WTO 
accession. 
Answer: 
Afghanistan intends to eliminate the TRIMS in the hydrocarbons law within seven years after 
accession to the WTO. This will be accomplishe d through amending the Law on Hydrocarbons of 
2009. 
Question 104 
What is the status of the discussion among relevant Ministries and government agencies 
about eliminating these provisions with respect to goods?     
Answer: 
Decision has been made to phase out the TRIMS inconsistent provisions in the Law on 
Hydrocarbons.  As for the Draft Law on Minerals, discussions are still on-going at Parliament level.  
Question 105 
Please report to the Working Party and lay out in the Draft Working Party Report, how 
Afghanistan intends to eliminate these practices. 
Answer: 
The reply to Question 103 above will be reflected in the Draft Working Party Report. 
Question 106 
We seek a Protocol commitment to eliminate the local content requirements in this law 
for goods from the date of accession. 
Answer: 
Afghanistan is prepared to eliminate the TRIMS in the hydrocarbons law within seven years after 
accession to the WTO. We accept the proposed commitment in Question 114 below. 
Question 107 
Is Afghanistan developing a new Hydrocarbon La w?  If so, please confirm that it will not 
contain provisions inconsistent with WTO prov isions, in particular, it will not require 
firms to procure domestic goods over imports. 
Answer: 
Afghanistan is not developing a new Hydrocarbon Law. 
Afghanistan planned to have a Petroleum Law replace the Hydrocarbon Law.  This plan has been 
dropped. 
Question 108 Paragraph 166 of the Draft Working Party Re port and Responses to Question 82 of 
document WT/ACC/AFG/24 and Question 94 of document WT/ACC/AFG/27:  WT/ACC/AFG/34 
 
- 56 - 
 
  Afghanistan confirms that Mineral Law of 2005 is  no longer valid.  It would be useful to 
specify that in the Draft Working Party Report.   
 Does that mean that holders of mineral extraction rights currently are free to 
import goods and services necessary for their mineral activities, without 
providing priority to Afghan persons for any contract to procure such goods or 
services, under conditions which are equi valent in terms of quantity, quality, 
price or delivery dates?  
Answer: 
The Mineral Law of 2005 was replaced by the Mineral Law of 2009 which contains similar 
preferences as those in the 2005 Law. 
The 2009 Minerals Law provides for the following: 
The right to employ Sub-contractors and to recruit personnel needed to carry out Mineral 
Activities, provided that priority shall be given to employing Afghan Persons with equal 
qualification in terms of education and experience ; 
The freedom to import goods and services necessary for their Mineral Activities (Afghan Persons 
are given priority for any contract to procure such goods and services provided that they are equivalent to foreign goods in terms of qu antity, quality, price and delivery dates);  
Question 109 
Please identify and describe any residual pr eferences for Afghan persons that continue 
to exist now  in the absence of the Mineral Law of 2005.  For any such restrictions still 
exist, please identify the relevant legal authority. 
Answer: 
The 2005 Law on Minerals is entirely invalid. 
The Mineral Law of 2009 contains similar preference s as those which existed in the Mineral Law of 
2005. 
Question 110 We have several suggestions questions regard ing the latest draft of the 2012 Minerals 
Law.   
 Please provide a description of the cont ent of this key draft law in the Draft 
Working Party Report, and provide a copy of the draft Law for Working Party review.  
Answer: 
A copy of the Draft Law on Minerals has been transmitted to the WTO Secretariat. 
The Draft Minerals Law defines the rights and obligations in relation to the reconnaissance, 
exploration and exploitation of all mineral resour ces in Afghanistan, other than water, oil and 
natural gas.  The following is a summary of key features of the Draft.  
Licenses and Authorization 
No person may conduct mining activities unle ss licensed, authorized, or contracted by the 
Ministry of Mines and Petroleum (MMP). WT/ACC/AFG/34 
 
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  Separate licenses and authorization are required for different mining stages or activities:   
 Reconnaissance 
 Exploration 
 Exploitation 
 Small Scale Mining 
 Artisanal Mining 
 Quarrying + Construction Material  
An exploration licence and exploitation licence may be awarded in a single bidding process. 
Eligibility 
With some exceptions, any person – including a foreign legal entity - who holds an investment 
licence and demonstrates capability to provide the necessary resources and expertise may 
obtain a licence or enter into a contract.   
The exceptions include particular officers and em ployees of the government, as well as persons 
who have been adjudged bankrupt, convicted of certain offences, or had licenses revoked.  
In addition, an Artisanal Mining licence and a Quarrying/Construction Materials authorization 
may be issued only to Afghan nationals. 
Royalties and Other Payments  
Minerals and semi-processed or processed minerals are subject to payment of an agreed 
royalty, based on gross production or gross production revenue.  
Licensees shall pay surface rent for use of state-owned land at rates as prescribed by MMP, as 
well as any taxes and customs duties required by law. 
License Holders' Rights and Obligations 
The licensee must deposit a financial guarantee in  an amount to be prescribed by regulations 
to secure compliance with obligations; provide MMP with a work program and budget; and 
maintain and produce for MMP's inspection financial, technical and operations records related 
to the mining. 
Licensees may maintain foreign currency accounts and freely transfer foreign currency.  
The licensee has the right to control minerals once extracted, and such minerals may be freely 
exported or sold, subject to authorization for certain restricted substances. 
Local Procurement 
According to Article 109, skilled, unskilled, and vocational labor shall be 100% Afghan 
nationals, and Afghan nationals shall be give n preference in the recruitment of experts 
provided having similar skills and profession over  foreign experts.  Afghan goods and services 
must be selected if substantially equivalent to foreign supply in terms of quantity, quality and 
price. 
According to Article 65(1), small scale mining lic ence holder are required to implement a plan 
to employ Afghan citizens and to procure goods and equipment from Afghanistan. 
Environmental Protection and Community Development 
A licensee may be required to conduct an environmental impact baseline study, develop a 
management plan for reclamation and mine closure activities, and submit annual progress reports.  In addition, licensees shall prepare and implement a community development plan to 
promote local economic development and welfare.  WT/ACC/AFG/34 
 
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  Dispute Resolution 
The law establishes a right of appeal against decisions made by any authorized body, under 
procedures to be prescribed.  It further provides for resolution of any disputes via an arbitration procedure, with right to review of the arbitrator's decision by a court or by national 
and international arbitration bodies. 
Administration 
Duties and authorities of the MMP include main tenance of a geological survey and a mines 
cadastre and oversight of compliance of licensees with licence terms and regulations.  The law 
establishes an inter-ministerial Commission responsible for endorsing certain licenses and royalty rates and general policy oversight. 
We suggest inserting this Paragraph in the TRIMS section of the Draft Working Party Report: 
166bis. Asked  to provide description of the content of the draft law on Minerals and 
provide a copy of the draft Law for Work ing Party review, the Representative of 
Afghanistan stated that a copy of this Draft has been provided to the WTO Secretariat. He 
indicated that the purpose of this new draft is to strengthen the legal framework for 
investing in the minerals sector.  The Draft Mineral Law defined the rights and obligations in relation to the reconnaissance, exploration and exploitation of all mineral resources in 
Afghanistan, other than water, oil and natural gas.  Key features of the Draft include 
articles related to mineral licenses and authorization requirements, eligibility, royalties and other payments, licence holders' rights and obligations, environmental protection and community development, dispute resolution, and administrative matters.  He further 
stated that Article 109 of the Draft required  local procurement as follows; skilled, 
unskilled, and vocational labor shall be 100% Afghan nationals; Afghan nationals shall be 
given preference in the recruitment of ex perts provided having similar skills and 
profession over foreign experts; and Afghan goods and services must be selected if 
substantially equivalent to foreign supply in terms of quantity, quality and price.  In addition, Article 65(1) required that small scale mining licence holder to implement a plan 
to employ Afghan citizens and to procure goods and equipment from Afghanistan. Some 
Members expressed concerns that these provisions as inconsistent with the WTO TRIMS Agreement and asked whether these local content provisions applied on investors, project managers and contractors. The Representative of Afghanistan recognized that the Draft 
law has certain provisions which are TRIMS inconsistent. He confirmed that the local 
content requirements would not apply to investors and project managers, who are in turn licence or authorization holders, but they would apply to contractors and suppliers to 
projects in the mining sector.  He indicated that the policy to give priority to Afghan 
nationals having similar skills and profession over foreign experts is common in almost all countries. He further stressed that these policies are additionally critical for the 
development needs of Afghanistan as an LDC and for improvement of the security 
situation through the creation of economic and employment opportunities for Afghan citizens. 
Question 111 
We are concerned to understand that the provisions in Article 109 of the draft 2012 
Minerals Law on local procurement that woul d require licence and authorization holders 
under the law to: 1) employ 100 percent Af ghan nationals in all skilled and unskilled 
activities related to projects and investment s under this law; and 2) give priority to 
Afghan nationals having similar skill and prof ession over foreign experts; and 3) give 
priority to Afghan goods and services that ar e substantially equivalent to foreign goods.  
The provisions on goods appear to be proh ibited measures under the WTO Agreement on 
TRIMs.  
We note that discussions are being held among relevant Ministries and Government 
agencies related to the preference prov isions in the hydrocarbons law.    
 What is the status of these discussions?   WT/ACC/AFG/34 
 
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   Are the discussions limited exclusively to the hydrocarbon sector or do the 
discussions also include preferen ces for non-energy resources? 
 Please discuss in the Draft Working Pa rty Report how Afghanistan plans to 
eliminate these practices and provid e a commitment to this effect.  
 These requirements appear to apply to investors and project managers, who are 
in turn, licence or authorization hold ers.  Is our understanding correct?  
 These provisions also appear to apply to contractors or suppliers to projects in 
the mining sector.  Is that correct?   
 To be clear, we are seeking elimination of local content requirements for all of 
these economic operators.  
Answer: 
It has been decided to eliminate the TRIMS in the hydrocarbons law within seven years after 
accession to the WTO. This will be accomplishe d through amending the Law on Hydrocarbons of 
2009. 
As for the draft Law on Minerals, discussions are continuing to eliminate from the draft presently at 
the Parliament the TRIMS-inconsistent provisions.  No other discussions related to other sectors are taking place since no preferences exist in other sectors. 
These requirements do not apply to investors and project managers, who are in turn licence or 
authorization holders. But they do apply to cont ractors and suppliers to projects in the mining 
sector. 
Our policy to give priority to Afghan nationals having similar skill and profession over foreign 
experts is common in almost all countries.  
These policies are additionally critical for our development needs and improving security situation 
through the creation of economic and employment opportunities for Afghan citizens. 
Question 112 
In addition to the Article 109 provision iden tified above, Article 65(1) also requires 
small scale mining operators to implement a pl an to employ Afghan citizens and for the 
procurement of goods and equipment from Af ghanistan sources, i.e., not imports.   
 In addition to Article 109 and Article 65(1) are there any other similar local 
content requirements for mining operators?   
Answer: 
In addition to Article 109 and Article 65(1), there are no other similar local content requirements 
for mining operators. 
Question 113 
Please include reference in the Draft Workin g Party Report to how Afghanistan plans to 
eliminate this localization mandate as well.   
We seek a commitment from Afghanistan that  from the date of accession, it will not 
maintain any measures inconsistent with the TRIMs Agreement and will apply the TRIMs 
Agreement from the date of accession withou t recourse to any transitional period.   
This would require the elimination of curr ent TRIMS in the Hydrocarbon Law and their 
removal from the draft 2012 Minerals Law. 
We suggest a commitment along the following lines: WT/ACC/AFG/34 
 
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  166bis.  The representative of Afghanista n confirmed that from the date of 
accession, Afghanistan would apply its inve stment regime in compliance with the 
WTO Agreement, including the WTO Agre ement on Trade-Related Investment 
Measures (TRIMs Agreement), and would apply the TRIMs Agreement from the 
date of accession without recourse to any transition period in a non-
discriminatory manner - to imports from  all WTO Members and to domestically 
produced goods, including the elimination of all local content requirements in the 
Hydrocarbon Law and the Mining Law for go ods. The Working Party took note of 
this commitment. 
Answer: 
Afghanistan is not prepared to accept this commitment as stated above. 
Afghanistan is requesting a seven year transition for the elimination of TRIMS.  The minerals and 
hydrocarbons sectors are critical for creating jobs to improve the security situation, and are essential for our development needs as an LDC. 
Question 114 
Paragraph 166 of the Draft Working Party Report (WT/ACC/SPEC/AFG/3/Rev.1):  
 Taking into account that the Hydrocar bons Law still contains local content 
requirements, this paragraph should cl early indicate the time-frame for the 
alignment of this law with the prov isions of the TRIMs Agreement.   
Answer:  
Afghanistan is prepared to eliminate the TRIMS-inconsistent provision under the Law on 
Hydrocarbons in seven years after accession to the WTO. 
Paragraph 166 should be amended as follows: 
166.  The representative of Afghanistan stated that Afghanistan provided concessions to 
foreign investors in accordance with Article 18 of the Private Investment Law, enacted in 
December 2005, as well as in accordance with the Income Tax Law of 2009 and the Customs Law of 2005.  The Hydrocarbons Law of 2009 provid ed that if Afghan goods and services were 
similar and equivalent in quality, quantity, and price to imported foreign goods and services, 
the contractor would be obliged to purchase and procure Afghan goods and services.  Under the current rules, trade performance was not set as a condition for investment.  In reply to a specific question if Afghanistan was intend ing to eliminate this provision under the 
Hydrocarbons Law, the representative of Afgh anistan said that discussion were being held 
among relevant ministries and government agencies  will eliminate the TRIMS-inconsistent 
provision in the Hydrocarbons Law of 2009 in seven years from the date of accession to the 
WTO.  
- Free zones, special economic areas Question 115 
We suggest that Afghanistan remove sentence s three and four of paragraph 167 of the 
Draft Working Party Report, which re fer to an outdated initiative.  
Answer: 
Afghanistan agrees to the removal of the third and fourth sentences of Paragraph 167. WT/ACC/AFG/34 
 
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  Question 116 
We suggest adding a commitment at the end of sentences one and two for this section 
along the following lines: 
167bis. The representative of Afghanistan confirmed that any free zones or 
special economic areas established in Afghanistan would be administered in 
compliance with WTO provisions, including the WTO Agreements on TRIPS, TRIMs and Subsidies and Countervailing Measures, and fully subject to the 
coverage of its commitments in its Protocol  of Accession to the WTO Agreement.   
The right of firms to establish and operat e in these zones would not be subject to 
export performance, trade ba lancing, or local content re quirements in accordance 
with these obligations.   Goods produced in any such zones or areas under the tax 
and tariff provisions, that exempt imports and imported inputs from tariffs and 
certain taxes, would be subject to normal  customs formalities when entering the 
rest of Afghanistan, including the applic ation of tariffs and taxes.  The Working 
Party took note of these commitments. 
Answer: 
We accept this commitment. 
- Government procurement 
Question 117 We thank Afghanistan for the draft commitment in document WT/ACC/SPEC/AFG/5 
indicating that Afghanistan intends to negotiate accession to the Agreement on 
Government Procurement. 
 The draft commitment in document WT/ACC/ SPEC/AFG/5 should be incorporated 
in the text, in brackets, so that the Working Party can see the text in context. 
 Would Afghanistan consider offering a timeframe for the initiation of those 
negotiations? 
Answer: 
We agree to the inclusion in Draft Working Party report of the proposed commitment in document 
WT/ACC/SPEC/AFG/5. 
[The representative of Afghanistan confirmed Afghanistan's willingness to accede to the 
WTO Agreement on Government Procurement.  Af ghanistan would become an observer to the 
Agreement upon accession, and submit an application for membership with a coverage offer after 
accession to the WTO.  The Working Party took note of these commitments.] 
Afghanistan will consider initiation of negotiations of joining the WTO Agreement on Government 
Procurement within one year from the date of accession to the WTO. 
- Transit Question 118 
Please provide information in the text of the Draft Working Party Report on any transit 
fees charged for granting transit to goods as provided for in Article V of the GATT 1994, and on any other fees associated with the transit of goods through Afghanistan, e.g., for documentation, escort, road taxes, etc. WT/ACC/AFG/34 
 
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  Answer: 
Information for updating the Draft Working Party Report can be drawn from the reply to Question 
39 above. 
There are no escort fees in Afghanistan. 
Question 119 
Please adopt the following commitment text: 
178bis. The representative of Afghanis tan confirmed that Afghanistan would 
apply any laws, regulations and practices governing transit operations and would 
act in full conformity with the provisions  of the WTO Agreement, including Article 
V of the GATT 1994.  The Working Party took note of this commitment 
Answer: 
We accept this commitment. V. TRADE-RELATED INTELLECTUAL PROPERTY REGIME - General 
Question 120 
Can Afghanistan provide information on the implementation of its current intellectual 
property laws, including but not limited to the following: 
 Have any patents or copyrights been issued?   
 Have any trademarks been registered? 
Answer: 
Over 1500 trademarks have been registered under the current 2009 trademark law, and around 
650 trademark applications are currently pending.   
No patents have been registered under the current 2009 patent law, and around 20 patent 
applications are currently pending. 
Copyrights are not issued by any government au thority, although copyright registration and 
deposit - optional as required by the Berne Conven tion - are available.  To date, no copyrighted 
works have been registered and deposited under the current 2008 copyright law noting that 
copyright registration is optional under the law. 
Question 121 
 Please elaborate on the recourse of righ tholders to administrative or judicial 
protection of their intellectual property rights under current laws. 
 What enforcement actions have been taken since these earlier laws were 
enacted? 
Answer: 
Rightholders currently have recourse to judicial protection of their intellectual property rights 
though Afghanistan's civil court system, which operates under the 1990 Civil Procedure Code.  Under Part Two of the Civil Procedure Code, plaintiffs may file petitions to the civil courts for 
enforcement of their legal rights.  Courts are empo wered to take evidence from all parties, make 
factual findings, and render final decisions based on that evidence.  Under current Article 258 of the Code, courts may order the payment of damages and court costs.  Under current Articles 436 WT/ACC/AFG/34 
 
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  et seq.  of the Code, appeals of lower court decisions ar e available.  There is no additional judicial 
system for the enforcement of intellectual property  rights distinct from the foregoing system for 
enforcement of civil laws in general. 
Since the adoption of the trademarks law, 25 court cases have been filed. Out of these, five have 
been resolved and the remaining cases are still pending. 
There is no current tracker of copyrights related cases.  MOIC intends to start tracking cases 
related to copyrights starting 2014.   
- Responsible agencies for policy formulation and implementation 
Question 122 Paragraph 186 of the Draft Working Part y Report states that Afghanistan has 
established an Intellectual Pr operty Office (IPO) within the Ministry of Commerce and 
Industries (MoCI), with responsibilities for patents, trademarks, industrial designs, 
geographical indications, and genetic resourc es and a Copyright Directorate dealing with 
copyright and related in the Minist ry of Information and Culture. 
 Please indicate if there are any additional  agencies or offices that have been or 
need to be established for policy formulation and to fully implement the WTO Agreement on TRIPS. 
Answer: 
No additional agencies or offices need to be  established for policy formulation and to fully 
implement the WTO Agreement on TRIPS. 
Question 123 
 Pleases elaborate how the IPO currentl y considers requests for Patents, 
Trademarks, or Copyrights and the procedure for granting/registering them. 
Answer: 
The Office of Intellectual Property currently considers requests for patents by following the 
procedures detailed at Chapters 2-4 of the Law on Support the Rights of Inventors and Discoverers.  Under those procedures, including pending amendments, a request for patent 
registration is initiated by the submission of an application. The OIP initially verifies just the 
completeness of the application in terms of inclusion of statutorily required elements.  An application deemed complete is next examined for formal compliance with applicable requirements set out in the patent law.  Where the OIP identifi es formal defects, the applicant is afforded a 
period in which to correct them.  Where the OIP ultimately determines that that the application 
and its supporting materials are in formal compliance with the applicable standards, it grants and publishes notice of preliminary approval.  Following publication is an objection period, during which 
any interested party may assert objections based on the invention's ineligibility for registration, or 
the applicant's non-eligibility to register.  The OIP considers any objections in light of the standards set out in the law. If an application draws no objections, or is subject to objections that 
the OIP duly rejects, the OIP issues a decision to grant the patent, and registers it accordingly.  
Petitions to cancel a registration may be filed by interested parties, on the same grounds as objections. 
The Office of Intellectual Property currently considers applications for trademark registration by 
following the procedures set out at Articles 6 - 13 and 25 - 30 of the Law on Trade Marks 
Registration.  Under those procedures, including pending amendments, a request for registration of a trademark is initiated by the submission of  an application by an applicant, or through a 
representative. The Central Business Registry (Trademarks Registration Section) examines 
applications to determine conformity with the various requirements of this Law, including qualification as a mark, and to verify that registration would not violate any specific prohibition set 
out in the law.  Rejection of an application requires the provision of written reasons to the WT/ACC/AFG/34 
 
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  applicant, and the opportunity for resubmission of the application or appeal of the decision to a 
commercial court.  Accepted applications are published, and an objection period follows during which objections may be asserted based on specified legal grounds for non-registrability.  . 
Copyrights are neither requested nor granted, bu t where optional registration and deposit of 
copyrighted works is sought by a rightholder, th e Ministry of Information and Culture currently 
follows procedures set out under amended Articl e 39 of Law on Support the Right of Authors, 
Composers, Artists and Researchers, attached.   Under amended Article 39, upon registration and 
deposit by a right holder, the Ministry of Info rmation and Culture simply delivers to the right 
holder a certificate, specifying the date of regi stration and deposit, the subject matter and nature 
of the right, and the name of the right holder , subject to the payment of the required fees. 
- Participation in international in tellectual property agreements 
Question 124 
The response to Question 27 of document  WT/ACC/AFG/24 states that "Afghanistan 
intends to join at least half dozen intelle ctual property treaties and conventions."  
Paragraph 187 of the Draft Working Party Repo rt states that Afghanistan intends to 
become a Member of the Berne and Paris Conventions.   
 When is Membership in these two Conventions expected to occur? 
Answer: 
Afghanistan intends to become a Member of the Berne Convention, Paris Convention, and Madrid 
Protocol concerning the International Registration of Trademarks prior to the end of 2014 . 
Question 125 
Could you please indicate in the Draft Work ing Party Report text the other Conventions 
or Agreements/Protocols relevant to the protection of intelle ctual property that 
Afghanistan intends to join? (Would these include the Geneva Phonogram Convention, 
the WIPO Copyright Treaty, the WIPO Performance and Phonogram Treaty and the 1961 
Rome Convention on copyrights, or the Patent  Cooperation Treaty or Madrid Protocol on 
Patents) 
Answer: 
Prior to end of 2015, Afghanistan intends to join the Patent Cooperation Treaty, the International 
Convention for the Protection of New Varieties of Plants, the WIPO Copyright Treaty, the WIPO Performance and Phonogram Treaty, and the Sing apore Treaty on the Law of Trademarks.  
- Fees and Taxes 
Question 126 Paragraphs 189 and 190 of the Draft Working Party Report state that the Intellectual 
Property Office had not yet set established it s fee structure, including for Trademarks.  
The IPO (which inter alia, covers Trademarks),  was established three years ago.  If it is 
functional, it must be charging for its work .  In addition, a Working Party Member has 
indicated that there are fees charged curren tly for Trademarks which are not the same 
for Afghanistan citizens and foreigners. 
 Please clarify the status of fees charged for intellectual property protection with 
attention to the claim that such fees  are charged currently for Trademark 
registration.   WT/ACC/AFG/34 
 
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  Answer: 
The Trademarks registration fees were established in 2012 and were recently revised.  The current 
fees are: 
Fees Amount (approximately US$) 
Application  10 
Classification 4 
Per word (for publication)  0.06 
Logo 10 
Registration 60 
Certification 10 
Renewal trademark 60 
 
The Patents registration fee is approximately US$ 100. 
These fees are non-discriminatory and equally apply to foreign and national persons. 
Question 127 After three years, why there is no published fee list? 
Answer: 
These are posted on ACBR website. 
- Patents, Trade Secrets, Industrial  Design, Plant Variety Protection 
Question 128  
Thank you for sharing the draft Trade Secret  law and draft amendments to the Patent 
law. 
In relation to the draft Trade Secret law, Article 10, and the draft Patent law as 
amended, Article 8(3): 
 Could you clarify as to the langua ge relating to applicants from countries with 
which Afghanistan has a relevant treaty  that national treatment applies for all 
WTO Member States?  
 It is suggested that the language of th ese provisions be revised to make that 
clear. 
Answer: 
Afghanistan agrees to amend Article 10(1) of the Dr aft Law on Protection of Trade Secrets to read:  
"…nationals of other countries, including all WTO Member States, with which Afghanistan has 
concluded a treaty for the protection of intellectual property." 
Afghanistan agrees to amend Article 8(3) of the Patent Law to read: "…any country, including all 
WTO Member States, with which Afghanistan has concluded a relevant treaty." 
Question 129 We have a few comments and questions on  the draft Patent Law as amended. 
It is unclear in the law how novelty, inventiv e step, and industrial applicability, referred 
to in Article 6, will be assessed in Afghanista n.  It is unclear how the office (e.g., in 
opposition proceedings) or a tribunal in Af ghanistan would assess fulfilment of these 
criteria for validity of the patent registration .  A definition of these patentability criteria WT/ACC/AFG/34 
 
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  would also be useful to those who may be considering seeking patent protection in 
Afghanistan. 
Answer: 
Afghanistan agrees to amend Article 3 of the Pate nt Law to add the following basic definitions of 
"new" and "inventive step," preceding the law's exis ting definition of "industrial applicability."  
Expressions 
Article 3: 
The expressions used in this Law imply the following concepts: 
* * * 
6- New:  A claimed invention shall be considered new if it does not form part of the state of 
the art.  
7- Inventive Step: A claimed invention shall be considered to involve an inventive step if, 
having regard to the state of the art, it is not obvious to a person skilled in the art. 
Question 130 
The goal or purpose of Article 15, relating to complementary inventions  is unclear.   
 Is it confusing as written or is it a translation issue? 
Answer: 
Article 15 of the patent law, with draft amendments, relates to secondary patents. 
Question 131 Can you confirm that Article 16 of the draf t law encompasses patent assignments as 
required by TRIPS Article 28(2)? 
Answer: 
Article 16 of the patent law, with draft amendmen ts, does include all rights required under TRIPS 
Agreement Article 28(2). 
Question 132 
Regarding Article 16(4)(4), the type of tran sference of patent rights referred to is 
unclear.   
 Does the Government of Afghanistan allow patents granted in another territory to 
be registered in Afghanistan? If so, are there now or will there be any procedural 
requirements for such a transference?  
 It would be helpful to those considering pa tent protection in Afghanistan if this 
were made clear in the law. 
Answer: 
Article 16 of the patent law governs the licence or transfer of patent rights, and includes a 
requirement that such transactions themselves be registered with the Office of Intellectual 
Property.  Article 16(4)(4) of the patent law, with  draft amendments, relates to the registration of 
the transfer of patent rights.  This Article does not relate to the registration or re-registration of 
the patent itself.   WT/ACC/AFG/34 
 
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  As a general matter, the laws of Afghanistan al low patents granted in another territory to be 
registered in Afghanistan if they meet the criteria for registrability, although this would simply constitute a registration.  It is a separate matte r than the registrations of transfers of existing 
patent rights, which are governed under Article 16. 
- Requirements on undisclosed information,  including trade secrets and test data 
Question 133 Paragraph 206 of the Draft Working Party Report  states that, "currently no protection 
[on undisclosed data relating to the registra tion of pharmaceuticals and agricultural 
chemicals] was provided but the draft Law on Trade Secrets, had been prepared and would be submitted to the Ministry of Justic e in June 2013 for further submission to the 
National Assembly." 
 Does Afghanistan currently register pharma ceuticals and agricultural chemicals?  
Does it require test data for that registration? 
Answer: 
Afghanistan does not currently require registration of agricultural chemicals. Registration of pharmaceutical is required.  Test da ta is required for the purpose of registration of 
pharmaceuticals. 
- Trademarks 
Question 134 We have the following additional comment s on Afghanistan's Trademarks Law:  
Article 3(7) of Afghanistan's Trademark La w defines a Collective Mark as "is a sign, 
owned by an association responsible for en suring users' compliance with applicable 
standards, which distinguishes the geographic al origin, material, mode of manufacture 
or other common characteristics of goods or services of different enterprises using the 
collective mark."   This may be a typographi cal or translation error, as the definition 
appears to describe certification marks and not collective marks.   
A certification mark is a mark that is used by a person other than its owner to certify 
regional or other origin, material, mode of  manufacture, quality, accuracy, or other 
characteristics of such person's goods or se r v i c e s  o r  t h a t  t h e  w o r k  o r  l a b o u r  o n  t h e  
goods or services was performed by memb ers of a union or other organization.  
However, a collective mark is adopted by a "collective" (i.e., an association, union, 
cooperative, fraternal organiza tion, or other organized collect ive group) for use only by 
its members, who in turn use the mark to iden tify their goods or services and distinguish 
them from those of non-members.  The "c ollective" itself neither sells goods nor 
performs services under a collective trademark or colle ctive service mark, but the 
collective may advertise or otherwise promote the goods or services sold or rendered by 
its members under the mark.   
 We recommend Afghanistan clarify this article as well as the reference to 
collective marks in Article 6(2).  
Answer: 
The collective mark concept found in Afghanistan's Trademarks Law draws on models common to 
Paris Convention countries whose trademark and geographical indication regimes more closely 
resemble Afghanistan's system.  Furthermore, the existing definition satisfies the basic Paris Convention Article 7 bis requirement (applicable to WTO Members via TRIPS Agreement Article 
2(1)), that Members allow for filing and protection of collective marks belonging to associations.  
This Paris Convention provision also permits countries to determine the conditions under which a WT/ACC/AFG/34 
 
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  collective mark shall be protected.  The TRIPS Agreement contains no further collective mark 
requirements applicable to WTO Members.  In short, the Trademarks Law's existing definition is both particularly suited to Afghanistan's protection system, and compliant with WTO requirements.  
Question 135 
Article 8(15) of Afghanistan's Trademark Law indicates that "The following symbols may 
not be used or registered as  trademarks: … The registration of a mark which constitutes 
a reproduction, an imitation, or a translatio n, liable to create confusion, of a mark 
determined to be well-known in Afghanistan for identical or similar goods. Unless the 
applicant is owner or legal representative of owner for an international will-known 
mark." 
 Article 16(2) of the TRIPS Agreement stat es that "Article 6bis of the Paris 
Convention (1967) shall apply, mutati s mutandis, to services…;" thus, we 
recommend adding the wording "or services" after "goods."  Article 6bis(1) of Paris states that "The countries of the Un ion undertake… to prohibit the use, of a 
trademark which constitutes a reproduction, an imitation, or a translation, liable 
to create confusion, of a mark considered by the competent authority of the country of registration or use to be we ll known in that country as being already 
the mark of a person entitled to the benefits of this Convention and used for 
identical or similar goods;".  
 Thus, we recommend deleting the wo rding "The registration of."   
 Additionally, this may be a typographical or  translation error, but the last phrase 
"Unless the applicant is owner or le gal representative of owner for an 
international will-known mark" appears to be incomplete and may not be 
necessary. 
 In summary, we recommend amending Ar ticle 8(15) to read "marks which 
constitute a reproduction, an imitation,  or a translation, liable to create 
confusion, of a mark determined to be well-known in Afghanistan for identical or 
similar goods or services."   
Answer: 
Afghanistan agrees to make all suggested change s, correcting misuses which have arisen though 
multiple translations of this provision.  Arti cle 6(15) will be amended to read as follows: 
The registration of a Marks which constitutes a reproduction, an imitation, or a translation, 
liable to create confusion, of a mark determined  to be well-known in Afghanistan for identical 
or similar goods or services. Unless the applicant is owner or legal representative of owner for 
an international well-known mark . 
Question 136 
Article 20(3) of Afghanistan's Law states that "The owner of the trademark cannot, 
during the course of renewal, bring changes in  the registered trademark or in the list of 
goods, products or services for which the trademark has already been registered."   
While the trademark owner should not be perm itted to add new goods and services that 
are beyond the scope of the identification lis ted in the registration, the trademark owner 
should be able to delete or narrow the good s and services listed in the registration, in 
the event that they are no longer using their mark in connection with them. 
 We recommend that Afghanistan amend this article to permit trademark owners 
to limit the identification of goods and serv ices during the course of renewal.     WT/ACC/AFG/34 
 
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  Answer: 
The trademark owner is permitted to delete or narrow the goods and services listed in the 
registration at any time under the procedures of Article 13 of the Trademarks Law.  Article 20(3) simply clarifies that such amendment is not to be part of the renewal process itself. 
- Geographical Indications 
Question 137 We have the following additional comments on Afghanistan's Geographical Indications 
Law:  
Article 12(1) indicates that the registrar un dertakes a substantive examination of the 
application. 
In addition, Articles 14(2) and 20(1) state that (a) the existence of prior trademarks 
and marks that are well-known in Afghanistan, and that (b) whether the applied for 
geographical indication is a generic term in  Afghanistan, are both grounds may serve as 
a basis for opposing and cancelling geographical  indications, in accordance with Article 
16(1) of TRIPS.   
 We recommend that the substantive exam ination provided for in Article 12(1) 
take into account the existence of prior trademarks and marks that are well-
known in Afghanistan, and whether the a pplied for geographical indication is a 
generic term in Afghanistan and that this be made explicit in the text of the law.   
Answer: 
This draft Law is now undergoing further revisions. We will consider these recommendations. 
Question 138 
Could Afghanistan also please clarify the leng th of the opposition period referred to in 
Articles 13 and 14? 
Answer: 
The length of the opposition period, as well as all other periods relevant to implementation of 
protection in this area, will be clearly specified in either the revised draft Law or its implementing 
regulations, as appropriate. 
- Copyrights and Neighboring Rights Question 139 
 Please discuss Afghanistan's current e fforts to protect copyrighted materials 
circulating in its country.  
 Please indicate what Afghanistan is prepared to do now in this area. 
Answer: 
The Law "On Supporting the Right of Authors, Composers, Artists and Researchers (Copyright 
Law)" was adopted on 21 July 2008.  This was the first copyrights law ever in Afghanistan.  As such, there is no experience whatsoever in carrying out copyrights legislation in Afghanistan, 
either on the administrative implementation level or on the enforcement level.  Due to lack of 
financial means, a Directorate of Copyrights at the Ministry of Information and Culture (MOIC) was only established three years after the adoption of that law, in 2011.  As an LDC, Afghanistan needs extensive technical assistance to implement this law and build the capacity of the Directorate and 
related institutions.  WT/ACC/AFG/34 
 
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  Individual holders of rights of copyright may address alleged rights  violations through the existing 
civil courts system. Under Article 28 et seq.  of the copyright law, right holders may initiate court 
proceedings to address copyright infringement.  Damages, various injunctive remedies, and 
criminal sanctions are available.  Some copyright infringement cases have already been initiated 
through the court system.  
Thanks to technical support from USAID, the Directorate has been developing implementing 
procedures and building awareness about this la w among right holders, the legal community, and 
media. Training for judges and lawyers on copyright issues and their legal protection has been 
provided and will be intensified in the coming months. Law enforcement officers will undergo training for carrying out judicial orders against vi olators dealing with pirated goods.  Additional 
capacity building and awareness initiatives will be intensified during the next two years. 
A Copyrights Board will be established in 2014 to coordinate enforcement among relevant agencies 
(MOIC, Customs), the judiciary, and law enforc ement agencies.  MOIC, in addition, has been 
promoting and facilitating the establishmen t of Afghan Copyrights Association.  
Further, a Draft Procedure Customs Control of IPR (IP Border Enforcement) has been prepared in 
order to build on existing Customs Code provisions and to establish TRIPS Agreement-level legal protection for intellectual property rights at the border.  An IPR Border Enforcement Unit will be 
established within the Afghan Customs Department. 
Question 140 Paragraph 196 of the Draft Working Party Repo rt:  The representative of Afghanistan 
explained that Article 14 of the Copyright Law (Publication of the Work after Death) 
applies to works not published by the i nheritors or successors of an author.   
 Is the Article intended, however, to appl y only to works previously published by 
the author prior to the author's death and not to unpublished works?   
 If so, we would suggest that the langua ge be amended to make that clear.  
We recommend amending Article 14  to clarify this as follows: 
Where the Ministry of Culture and Inform ation determines that the re-publication 
of a previously published work of a deceas ed author would be in the interest of 
the public, that Ministry may issue a licence to reproduce and publish that work in accordance with the requirements and procedures set out at Article 42(2)-(5) 
of this Law and the regulations promulgated thereunder. 
Additionally, the representative of Afghanista n noted that the revised version of Article 
14 "only operated when the beneficiaries decl ined to publish the work both before and 
for a year following the notification by the Mi nistry."  This explanation appears to relate 
to the prior version of Article 14, rather than the proposed revision set forth in the 
Answer to Question 8 in the Follow-Up Ques tions of a Member from the Third Working 
Party meeting.  The proposed revised version contains no reference to instructions to 
publish and the cross-reference to Article 42( 2)-(5) suggests that Article 14 will only 
apply to previously published works.   
 Please clarify this explanation. 
Answer: 
Afghanistan agrees to amend Article 14 to read as recommended above; An earlier reference to declining to publish a work before and after Ministry notification did indeed 
relate to language which has been eliminated under pending amendments, and will not appear 
going forward. WT/ACC/AFG/34 
 
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  Question 141 
Afghanistan's response to Question 8 of  document WT/ACC/AFG/29 notes that the 
revised version of Article 14 is subject to th e limitations contained in Article 42 of the 
Copyright Law.   
 Please clarify the relationship between  Article 14 and Article 42(2)-(5).   
 For example, is the requirement under Article 42(3) that the works may only be 
used for education also imposed on Article 14?   
 Are the works covered by Article 14 limited to the works listed in Article 42(2)1?  
Article 42(2)1 appears to narrow the types of works covered by this provision to "a 
work of poetry, theater, music or art book,"  but Article 42(2)2 subsequently lists "works 
of fiction" in addition to works of poetry, theater, music or art books, as well as "all 
other works."   
 Please clarify whether Article 42(2) only applies to the four types of works listed 
in 42(2)1 ( i.e., works of poetry, theater, music or art books), or to the broader 
category of "any published works" as st ated in the first paragraph of 42(2)?   
Answer: 
Article 14, as amended, is subject to all requirem ents and procedures set out at Article 42(2)-(5), 
including the requirement under Article 42(3) that the works under reproduction licence may only 
be used for educational purposes.   
The limitation in Article 42(2)(1) will be deleted in order to address the issue noted in the 
question, thus clarifying that reproduction licenses  are available for "any published work" as stated 
in Article 42(2).  The Article's remaining conditions applicable to reproduction licenses will continue 
to apply, with the general provision at Article 42(5) continuing to serve as a basis for the development of more detailed regulations based on the Berne Convention Appendix.  The revised 
provision will read as follows: 
Compulsory Licensing Article 42 
* * * 
(2)  Any Afghan citizen may obtain from the Ministry of Information and Culture a non-
exclusive and non-transferable licence to repr oduce and publish any published work according 
to the following conditions:  
1.  The work concerned is a work of poetry, theater, music or art book; 
2.  1.  There has been a lapse of seven years from the first publication of works of fiction, 
poetry, drama and music, and for art books, or after five years from the first publication of 
all other works;  
3.  2.  Copies of the work were not distributed in the State to satisfy the needs of the 
public or for school or university education by  the owner of the reproduction right by or 
with his or her consent and for a price similar to the prices of similar works in the State; 
and 
4.  3.  The published copy is sold according to the provisions of this paragraph for a price 
which is similar or less than the price provided for in section (2) of this paragraph. 
* * * WT/ACC/AFG/34 
 
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  Question 142 
Question 10 of document WT/ACC/AFG/29:  The new translation provided in response 
to Question 10  appears to clarify that a jo int author of an audiovisual work can only 
prevent production or display by other joint au thors of the work if there is prejudice to 
his/her moral and economic rights.  However,  neither the response to the question, nor 
the new translation uses the term "joint work."  Rather, the title of this provision, as well as Afghanistan's most recent response to this question use the term "collective 
work."  We note that both "joint work" and "collective work" ar e separately defined 
under Article 3 of the Copyright Law. 
 Please clarify whether Articl e 27 concerns "joint works" as defined in Article 3, 
paragraph 4 of the Copyright Law, and not "collective works" as defined in Article 
3, paragraph 3.  
If Article 27 is intended to cover "joint  works" as defined, we would recommend 
amending the title of the article and th e provision as follows, to clarify: 
Non-Prevention of Production or Display of a Collective Joint Work 
"If the authors of a literary text, scenario  and dialogue, and/or the producer and 
music composer collectively create an audi ovisual work as a joint work, neither 
of them has the right to prevent the production or display of such work, unless 
there is no prejudice to the moral an d economic rights of the dissenter." 
Additionally, we previously su ggested that Afghanistan replaces the term "production" 
with the term "performance" in this Article. 
Answer: 
The title of Article 27 is indeed meant to reference joint works as defined in Article 3(4) of the 
copyright law. The suggested changes will be made.   
The Dari term indicates "performance" rather than  "production," but the change will be made in 
the English translation in both the title and the body of the Article. The revised provision will read as follows: 
Non-Prevention of Production Performance or Display of a Collective Joint Work 
If the authors of a literary text, scenario and dialogue, and/or the producer and music 
composer collectively create an audiovisual work as a joint work, neither of them has the right 
to prevent the production performance or display of such work, unless there is no prejudice to 
the moral and economic rights of the dissenter. 
- Administrative procedures and remedies Question 143 
Paragraph 210 of the Draft Working Party Report states that the "administrative 
procedures referenced in Article 49 of the WTO TRIPS Agreement were not applicable to 
enforcement procedures under existing or  draft intellectual property laws [of 
Afghanistan]. 
 Please explain what that means?  
 Will Afghanistan implement Article 49 of TRIPS?  If so, please outline the 
substance and timeline of Afghanistan's efforts to implement Article 49 of TRIPS. 
 If not, why not? WT/ACC/AFG/34 
 
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  Answer: 
TRIPS Article 49 requires that "To the extent that any civil remedy can be ordered as a result of 
administrative procedures on the merits of a ca se, such procedures shall conform to principles 
equivalent in substance to those set forth in this Section."    
Under existing and draft legislation relating to inte llectual property protection in Afghanistan, civil 
remedies are presently ordered as a result of judi cial procedures on the merits of the case, not 
administrative procedures.  Thus, this provision is not currently applicable. 
To the extent that future legislation introduces ci vil remedies that can be ordered as a result of 
administrative procedures on the merits of a ca se, Afghanistan will implement Article 49 of the 
TRIPS Agreement.  Specifically, such administrative  remedies will conform to principles equivalent 
in substance to those set forth in TRIPS Part III Section 1. 
- Special Border Measures 
Question 144 Paragraph 211 of the Draft Working Party Repo rt:  Concerning the reference to "draft 
legislation on border enforcement of intellectual property rights": 
 Does it refer to the Draft Order on In tellectual Property Border Enforcement 
noted in paragraph 208, or is it different? 
Answer: 
It is the same as the Draft Procedure referenced in Paragraph 208 and the Legislative Action Plan. 
This Draft has been submitted to the WTO Secretariat.  Please see WT/ACC/AFG/20. 
208.  Asked about the inclusion in the draft amendments to the Customs Law of provisions in 
Articles 51 to 60 of the TRIPS Agreement, he said that a Draft OrderProcedure on Intellectual 
Property Border Enforcement, based on Articles  51-60 of the TRIPS Agreement requirements and 
the World Customs Organization model legislation, had been developed.  It had been tailored to 
the existing Customs Law provisions on border enforcement and to the existing capabilities of the 
local Customs service and judiciary.  He undertook to A copy of the Draft Order had been provided 
for review by the Working Party on 15 November 2012 (WT/ACC/AFG/20). 
211. The representative of Afghanistan said that at  present, no special border measures existed.  
However, he stated that draft legislation on border  enforcement of intellectual property rights had 
been was being developed based on Afghanistan' s existing Customs Law provisions, WTO TRIPS 
Agreement requirements, World Customs Organization models, and best practices noted in 
comparable jurisdictions. 
- Criminal procedures Question 145 
Paragraph 214 of the Draft Working Party Report  states that "appropriate measures [for 
enforcement of intellectual property protecti on' had been developed for inclusion in the 
Civil Procedure Code and would be adopted du ring second half of 2013/first half of 
2014." 
 Do we have a draft of this legislation to re view?  If not, please provide it as soon 
as possible.   
Answer: 
The Draft has been provided to the WTO Secretariat in October 2011. Please see 
WT/ACC/AFG/7/Add.1 WT/ACC/AFG/34 
 
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  Question 146 
We are prepared to accept Afghanistan's request for a transition to implement an 
equivalent mechanism in applying the WTO Agreement on TRIPS, but seek more information and a more specific commitment on how the transitional period would be 
used. 
Answer: 
Afghanistan has not sought transition to implement an equivalent mechanism in applying the WTO 
Agreement on TRIPS. 
Question 147 We request that Afghanistan accepts the a dditional text and suggested commitment 
texts for the TRIPS section of the Draft Working Party Report 
(WT/ACC/SPEC/AFG/3/rev.1) contained in paragraphs 215 ter and 215 quinques  below, 
and that the action plan be incorporat ed in the commitment, as indicated. 
215. The Representative of Afghanistan indicated that as a landlocked least-
developed country, Afghanistan will ne ed a transition to implement all 
commitments under the WTO TRIPS agreemen t.  Significant capacity building and 
technical assistance would be required  from WTO Members to carry out this 
work. He confirmed that all intellectual property related laws and regulations 
would be adopted in accordance wi th the legislative action plan 
(WT/ACC/AFG/309/Rev.[xx]) prior to the end of 2014. For other measures 
necessary to ensure adequate and proper  enforcement, the Representative of 
Afghanistan provided the action plan in Table 16, to be implemented by the end 
of 2015. 
215bis.  The representative of Afghanistan requested that, in addition to the 
benefits of special and differential trea tment for Least Developed Countries under 
the TRIPS Agreement and various Minister ial Conference Declarations including 
under the Doha Declaration on the WTO TRIPS Agreement and Public Health 
(document WT/MIN/(03)/SR/4), the Ho ng Kong Ministerial Declaration 
(paragraph 47), TRIPS Council Decision (IP/C/40), and the Eighth Ministerial 
Conference Decisions, the Working Party grant Afghanistan a transitional period 
to 1 January 2016 to undertake the rele vant legislative reform and equip the 
Government to fully implement the oblig ations of the WTO TRIPS Agreement, 
particularly in the areas of  Patents and Trademarks.   
215ter.   The representative of Afghanistan confirmed that, should a transition be 
granted, Articles 3, 4 and 5 of the Agreement, providing for, inter alia , national 
treatment and MFN treatment would apply from the date of accession, and 
Afghanistan would ensure that any chan ges made in its laws, regulations and 
practice in the transitional period wo uld not result in a lesser degree of 
consistency with the provisions of the WTO TRIPS Agreement that existed on the 
date of accession.  He added that existing rates of infringement would not, in his 
view, increase significantly over this tran sition period, and that any infringement 
of Intellectual Property Rights would be  addressed immediately in cooperation 
and with the assistance from affected  right holders.  He confirmed that 
Afghanistan would seek all available technical assistance to ensure that its 
capacity to enforce fully its TRIPS-consiste nt legal regime, upon the expiration of 
the transition period, was assured, and that Afghanistan would make available 
TRIPS legislation in draft and promulga ted form to the WTO Secretariat for 
circulation to interested WTO Member s, prior to the conclusion of the 
negotiations.  The Working Party t ook note of these commitments. 
215quater .   In response to requests from delegations for more specificity, the 
representative of Afghanistan presented the following table laying out an Action WT/ACC/AFG/34 
 
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  Plan with details of the steps that still remained to be taken in order to achieve 
this objective, and a timetable for each step (Table XX). 
Table XX:  Action Plan for the Implem entation of the WTO TRIPS Agreement 
Topic Actions Timetable 
Establishment of 
agencies and 
offices for policy 
formulation and 
implementation for 
the WTO 
Agreement on 
TRIPS Intellectual Property Office (IPO) in the MoCI with 
responsibilities fo r patents, trademarks, industrial 
designs, geographical in dications, and genetic 
resources.   
Copyright Directorate dealing with copyright and 
related rights in the Ministry of Information and 
Culture March 2010 
??? 
Enactment of all necessary laws by parliament, establishment of all 
regulations, and taking of any other implementing actions establishing the 
legal framework for the implementation of the WTO Agreement on TRIPS  Prior to end of 
2014 
Copyrights Training of judges, private lawyers and enforcement 
agencies 
Coordination procedure among relevant enforcement 
authorities Public awareness on copyrights law Prior to end of 
2014 
Trademarks Automation of trademarks registry and related training 
Capacity building of IP Office at Ministry of Commerce and Industries on trademarks examination and registration Public awareness on trademarks rules and procedures Prior to end of 
2014 
Patents Automation of patents registry 
Capacity building of IP Office at Ministry of Commerce and Industries on patents ex amination and registration Prior to end of 
2014 
Membership in 
international 
Agreements and 
Conventions on 
Protection of 
Intellectual 
Property Rights  World Intellectual Property Organization (WIPO) 
Berne Convention 
Paris Convention  
???? September 2005 
Prior to end of 
2015 
Prior to end of 
2015 
??? 
Border enforcement of Intellectual Property Rights (ex officio) Methodology/Manual for recognizing infringing goods 
Database for customs record ation of copyrights and 
trademarks Establishment of IP Unit within Afghan Customs Department Prior to Mid-2015 
Training to customs officials 
Awareness targeting right holders Prior to end of 
2015 
Layout Designs of Integrated Circuits Organization of Registrar of Layout of Designs of 
Integrated Circuits within the Ministry of Commerce and Industries Development and adoption of Regulations under the Law on Protection of Layout Designs of Integrated Circuits Development and adoption of Rules Governing Registrar of Layout Designs of Integrated Circuits Prior to end of 
2014  
Creation of a Register of Layout Designs of Integrated Circuits  Computerization of Registry Prior to end of 
2015 
Training of Registry staff on legal requirements and implementation  Training of judges on new legal and technical principles related to protection of layout designs of integrated circuits 2014-2015 
Geographical 
Indications Organization of Registrar of Geographical Indications 
within the Ministry of Commerce and Industries Organization of Registrar of Geographical Indications within the Ministry of Commerce and Industries 
Development and adoption of Rules Governing 
Registrar of Geographical Indications Prior to end of 
2014 
Creation of a Register of Geographical Indications Computerization of Registry Prior to end of 
2015 WT/ACC/AFG/34 
 
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  Topic Actions Timetable 
Training of Registry staff on legal requirements and 
implementation  Training of judges on new legal principles related to 
protection of geographical indications 2014-2015 
Trade Secrets Development of regulations for Trade Secrets law Prior to end of 
2014 
Training of authorities responsible for marketing approval of pharmaceutical or agricultural chemical products on protection of undisclosed test data Training of judges on new legal principles related to protection of trade secrets, including those involved in 
legal proceedings 2014-2015 
Industrial Designs Organization of Re gistrar of Industrial Designs under 
the Office of Intellectual Property within the Ministry of Commerce and Industries Development of Rules Governing Registrar of Industrial Designs Prior to end of 
2014  
Creation of a Register of Industrial Designs 
Computerization of Registry Prior to end of 
2015 
Training of Registry staff on legal requirements and 
implementation 2015 
Plant Variety Organization of Registrar of New Varieties of Plants 
within the Ministry of Agriculture, Irrigation and Livestock Development and adoption of Regulations under the Law on Protection of New Varieties of Plants 
Development and adoption of Rules Governing 
Registrar of New Varieties of Plants Prior to end of 
2014  
Creation of a Register of New Varieties of Plants Computerization of Registry Prior to end of 
2015 
 Training of Registry staff on legal requirements and 
implementation  Training of Ministry staf f on compulsory licensing 
principles 
Training of judges on new legal and technical principles related to plant variety protection 2015 
Full implementation of th e WTO Agreement on TRIPS No later than 1 
January 2016. 
 
215quiques .   The representative of Afghanistan confirmed that Afghanistan 
would apply fully the TRIPS Agreement no later than 1 January 2016, in 
accordance with the legislative action  plan (WT/ACC/AFG/ 30) and the action 
plan provided in Table XX above and wi th the understanding that during this 
period protection for intellectual property  rights listed in paragraph 215ter above 
would be applied in Afghanistan.  The Working Party took note of this 
commitment. 
Answer: 
Afghanistan agrees to accept the aforementioned with the proposed changes below: 
1. Paragraph 215 quinquies  to read as follows: 
215quinquies .   The representative of Afghanistan co nfirmed that Afghanistan would apply fully 
the TRIPS Agreement no later than 1 January 2016, in accordance with the legislative action 
plan (WT/ACC/AFG/30) and the action plan provided in Table XX above and with the 
understanding that during this period protection for intellectual property rights listed in 
paragraph 215ter above would be applied in Afghanistan.  He also confirmed that Afghanistan 
would avail itself of special and differential treatment for Least-Developed Countries under the 
TRIPS Agreement and various Ministerial Conference Declarations including under the Doha 
Declaration on the WTO TRIPS Agreement and Public Health (document WT/MIN/(03)/SR/4), 
the Hong Kong Ministerial Declaration (paragraph 47), TRIPS Council Decision (IP/C/40), and 
the Eighth Ministerial Conference Decisions. Th e Working Party took note of this commitment. WT/ACC/AFG/34 
 
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  2. Additions, as requested, to the following four rows of the action plan: 
Topic Actions Timetable 
Establishment of 
agencies and offices for 
policy formulation and 
implementation for the 
WTO Agreement on 
TRIPS Intellectual Property Office (IPO) in the MoCI with 
responsibilities for patents, trademarks, industrial designs, 
geographical indications, and genetic resources.   
Copyright Directorate dealing with copyright and related 
rights in the Ministry of  Information and Culture March 2012 
March 2011  
Copyrights Training of judges, private lawyers and enforcement 
agencies Copyrights Board Coordination procedure am ong relevant enforcement 
authorities Public awareness on copyrights law Prior to end of 2014 
Membership in 
international 
Agreements and 
Conventions on 
Protection of 
Intellectual Property 
Rights  World Intellectual Property Organization (WIPO) 
Berne Convention Paris Convention  Madrid Protocol WIPO Copyright Treaty WIPO Performance and Phonogram Treaty Singapore Treaty on the Law of Trademarks Patent Cooperation Treaty International Convention fo r the Protection of New 
Varieties of Plants September 2005 
Prior to end of 2014 Prior to end of 2014 Prior to end of 2014 Prior to end of 2015 Prior to end of 2015 Prior to end of 2015 Prior to end of 2015 Prior to end of 2015 
Plant Variety Organization of Registrar of New Varieties of Plants Development and adoption of Regulations under the Law on Protection of New Varieties of Plants Development and adoption of Rules Governing Registrar of New Varieties of Plants Prior to end of 2014 
 
Creation of a Register of New Varieties of Plants Computerization of Registry Prior to end of 2015 
Training of Registry staff on legal requirements and 
implementation  Training of Ministry sta ff on compulsory licensing 
principles Training of judges on new legal and technical principles related to plant variety protection 2015 
 
VI. POLICIES AFFECTING TRADE IN SERVICES 
Question 148 Paragraph 219 of the draft Working Party Report (WT/ACC/SPEC/AFG/3/Rev.1):   
 Could you please explain the requiremen ts that Afghanistan's commercial laws 
foresee to obtain a licence to provide se rvices in different services sectors? 
 Are there specific requirements addresse d only to foreign services providers? 
Answer:  
Requirements for obtaining licenses to deliver services in certain services sectors are provided in 
specific service sector laws.  These generally include the submission of an application, certificate of registration of enterprise, Tax Identification Number (TIN) and in some cases a business plan or 
qualification requirements.  There are no specific substantive licensing requirements addressed 
only to foreign services providers. WT/ACC/AFG/34 
 
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  VII.  TRANSPARENCY 
- Publication of information on trade Question 149 We thank Afghanistan for the draft commitmen t on publication of laws, regulations, 
judicial decisions, administrative rulings, or  other measures of general application prior 
to their implementation contained in docu ment WT/ACC/SPEC/AFG/5.  We would like to 
see an appropriate commitment reflected in  the next Draft Working Party Report 
document. 
We have some suggested edits to the text  provided, which make the commitment more 
specific and are consistent with such  commitments taken by other LDCs on 
transparency. 
[The representative of Afghanistan conf irmed that, upon accession, Afghanistan 
would fully and promptly implement Articl e X of the GATT 1994, Article III of the 
GATS, Article 63 of the TRIPS Agreement and other transparency provisions in 
the WTO Agreements requiring notification  and publication.  He further confirmed 
that no law, regulation, judicial deci sion, administrative rulings, or other 
measures of general application, at any level of Government, pertaining to or 
affecting trade in goods, services and TRIPS, except for laws, regulations and 
other measures involving national em ergency or security, or for which 
publication would impede law enforcement,  would become effective prior to its 
publication in the Official Gazette, on o fficial websites, or in newspapers.  The 
obligation to establish the Official Gazette  and the principle that any laws become 
effective only after their publication is established under the Law on the Making 
of Legal Acts.  He confirmed that  Afghanistan would fulfil its publication 
commitments from the date of accession through the designation use of an 
official websites, newspapers or the Offi cial Gazette, published or updated on a 
regular basis and readily available to WT O Members, individuals and enterprises, 
dedicated to the publication of all regula tions and other measures pertaining to 
or affecting trade in goods, services, an d TRIPS prior to implementation, and that 
Afghanistan would provide a reasonable period for comment to the appropriate 
authorities before such measures were implemented by the time of accession.  
The publication of such laws, regulations and other measures would include the 
effective date of these measures and list the products and/or services affected 
by the particular measure.  The Working Pa rty took note of these commitments].   
Answer: 
Afghanistan prefers the initial proposed commi tment without the tracked changes above. The 
initial commitment text stipulates standard commitment accepted by all countries that acceded to 
the WTO.   
These proposed additional requirements pres ent huge burden for Afghanistan and requires 
significant financial resources to sustain these additional notification requirements which are not possible for an LDC.  
Please note correction as follows to the third sentence: 
The obligation to establish the Official Gazette and the principle that any laws become 
effective only after their publication is established under the Law on Publication and 
Enforcement of Legislation. Law on the Mak WT/ACC/AFG/34 
 
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  - Notification 
Question 150 The draft commitment on trade agr eements provided in document 
WT/ACC/SPEC/AFG/5 should be incorporated  in the text, in brackets, so that the 
Working Party can see the text in context. 
Answer: 
We agree to this suggestion: 
[The representative of Afghanistan confirmed that at the latest  upon entry into force of the 
Protocol of Accession, Afghanistan would submit all initial notifications required by the WTO Agreement.  Any laws, regulations, or other measures subsequently enacted by Afghanistan, and which were required to be notified pursuant to the WTO Agreement, would also be notified in a 
time and manner consistent with WTO requirements.  The Working Party took note of these 
commitments.] 
VIII. TRADE AGREEMENTS 
Question 151 
The draft commitment on trade agr eements provided in document 
WT/ACC/SPEC/AFG/5 should be incorporated  in the text, in brackets, so that the 
Working Party can see the text in context. 
Answer: 
We agree to this suggestion: [The representative of Afghanistan confirmed that his Government would observe the relevant 
provisions of the WTO Agreement, including Article XXIV of the GATT 1994, the 1979 GATT 
Decision on Differential and More Favourable Treatment, Reciprocity and Fuller Participation of Developing Countries (Enabling Clause) and Article V of the GATS in its trade agreements and 
would ensure that the applicable provisions of the WTO Agreements for notification, consultation, 
and other requirements concerning free trade area s, customs unions and other preferential trade 
arrangements, of which Afghanistan was, or may become, a Member, were met from the date of 
accession.  The Working Party took note of these commitments.] 
__________