RESTRICTED  
  
WT/ACC/SPEC/AFG/3/Rev.3  
 
3 March 2014  
(14-1300)  Page: 1/117  
Working Party on the Accession of 
the Islamic Republic of Afghanistan    
  
  ACCESSION OF AFGHANISTAN 
DRAFT REPORT OF THE WORKING PARTY ON THE  
ACCESSION OF AFGHANISTAN  
Revision 
 WT/ACC/SPEC/AFG/3/Rev.3 
 
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  TABLE OF CONTENTS 
I. INTRODUCTION ....................................................................................................... 4  
DOCUMENTATION PROVIDED ........................................................................................... 4  
INTRODUCTORY ST ATEMENTS ......................................................................................... 4  
II. ECONOMIC POLICIES .............................................................................................. 5  
-  Monetary and Fi scal Policy ...................................................................................... 5  
-  Foreign Exchange and Payments ............................................................................. 8  
-  Investment Regime ................................................................................................. 8  
-  State Ownership and Privatizatio n, State-trading Entities .................................... 15  
-  Pricing Poli cies ...................................................................................................... 17  
-  Competition Policy ................................................................................................ 18  
III. FRAMEWORK FOR MAKING AND ENFORCING PO LICIES ........................................ 18  
-  Powers of Executive, Legislative and Judicial Branches of Government ................ 18  
IV. POLICIES AFFECTING TRADE IN GOODS ............................................................... 23  
-  Trading Rights ....................................................................................................... 23  
A. IMPORT REGU LATIONS ......................................................................................... 26  
-  Ordinary custom s duties ....................................................................................... 26  
-  Other duties an d charge s ...................................................................................... 27  
-  Tariff rate quotas, ta riff exempt ions ..................................................................... 28  
-  Fees and charges for se rvices rendered ................................................................ 29  
-  Application of internal  taxes to imports ................................................................ 30  
-  Quantitative import restrictions, including prohibitions, quotas and 
licensing sy stems .................................................................................................. 32  
-  Customs valuation ................................................................................................. 35  
-  Rules of or igin ....................................................................................................... 38  
-  Other customs fo rmalities ..................................................................................... 40  
-  Pre-shipment inspection ....................................................................................... 41  
-  Anti-dumping, countervailing du ties, safeguar d regimes ...................................... 41  
B. EXPORT REGU LATIONS ......................................................................................... 43  
-  Customs tariffs, fees and charges for services rendered, application of 
internal taxes to exports ....................................................................................... 43  
-  Export restrictions ................................................................................................ 44  
-  Export subs idies .................................................................................................... 45  
C. INTERNAL POLICIES AFFECTING FOREIGN TRADE IN GOODS ............................... 45  
-  Industrial policy, in cluding subs idies .................................................................... 45  
-  Technical barriers to trade, st andards and cert ification ........................................ 47  
-  Sanitary and phytosani tary meas ures ................................................................... 51  
-  Trade-related investment measures ...................................................................... 57  
-  Free zones, special economic areas ....................................................................... 58  
-  Government pr ocurement ..................................................................................... 58  
-  Transit ................................................................................................................... 60  WT/ACC/SPEC/AFG/3/Rev.3 
 
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  -  Agricultural policies .............................................................................................. 62  
V. TRADE-RELATED INTELLECTUAL PROPERTY REGIME ............................................. 63  
-  GENERAL ............................................................................................................... 63  
-  Industrial property protection ............................................................................... 63  
-  Responsible agencies for policy fo rmulation and implementation ......................... 64  
-  Participation in international inte llectual property  agreements ............................ 65  
-  Application of national and MFN treatment to foreign nationals ............................ 66  
-  Fees and taxes ...................................................................................................... 66  
-  SUBSTANTIVE STANDARDS OF PROTECTION, INCLUDING PROCEDURES 
FOR THE ACQUISITION AND MAINTENA NCE OF INTELLECTUAL PROPERTY 
RIGHTS ................................................................................................................. 66  
-  Copyright and rela ted rights ................................................................................. 66  
-  Trademarks, includin g service marks .................................................................... 68  
-  Geographical indications, including appellations of origin ..................................... 69  
-  Industrial designs ................................................................................................. 69  
-  Patents .................................................................................................................. 69  
-  Plant variety protection ......................................................................................... 70  
-  Layout designs of inte grated circuits .................................................................... 70  
-  Requirements on undisclosed informatio n, including trade secrets and test 
data ....................................................................................................................... 70  
-  ENFORCEMENT ...................................................................................................... 70  
-  Civil judicial procedur es and reme dies .................................................................. 70  
-  Provisional measures ............................................................................................ 71  
-  Administrative procedur es and reme dies .............................................................. 71  
-  Special border measures ....................................................................................... 71  
-  Criminal proc edures  .............................................................................................. 72  
VI. POLICIES AFFECTING TR ADE IN SERVICES ........................................................... 75  
VII. TRANSPARENCY .................................................................................................... 80  
-  Publication of information on trade ....................................................................... 80  
-  Notifications .......................................................................................................... 82  
VIII. TRADE AGREEMENTS ............................................................................................. 82  
CONCLUSI ONS ............................................................................................................... 84  
ANNEX 1 ....................................................................................................................... . 85 
ANNEX 2 ....................................................................................................................... . 87 
APPENDIX .................................................................................................................... 1 14 WT/ACC/SPEC/AFG/3/Rev.3 
 
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  I. INTRODUCTION 
1. The Government of the Islamic Republic of Afghanistan applied for accession to the 
World Trade Organization (WTO) in November 2004 (document WT/ACC/AFG/2), following the 
initial application for accession to the WTO, which had been made by the Government of the 
Transitional Islamic State of Afghanistan in Ap ril 2003 (document WT/ACC/AFG/1).  At its meeting 
on 13 December 2004, the General Council established a Working Party to examine the application 
of the Government of the Islamic Republic of Afgh anistan to accede to the WTO, under Article XII 
of the Marrakesh Agreement Establishing the WTO.  The terms of reference and the membership of 
the Working Party are reproduced in document WT/ACC/AFG/3/Rev.11. 
2. The Working Party met on 31 January 2011 under the Chairmanship of H.E. Mr. Boudewijn 
J. van Eenennaam (Netherlands); on 18 June 2012; on 7 December 2012; on 25 July 2013; and 
on […] March 2014 under the Chairmanship of H.E.  Mr. Roderick van Schreven (Netherlands). 
DOCUMENTATION PROVIDED 
3. The Working Party had before it, to serve as a basis for its discussions, a Memorandum on 
the Foreign Trade Regime of Afghanistan (document WT/ACC/AFG/4), the questions submitted by 
Members on the foreign trade regime of Afghanis tan together with replies thereto, and other 
information provided by the authorities of Afghanistan (documents WT/ACC/AFG/5, 
WT/ACC/AFG/6 and WT/ACC/AFG/6/Rev.1, WT/ACC/AFG/7, WT/ACC/AFG/8, WT/ACC/AFG/10, 
WT/ACC/AFG/11, WT/ACC/AFG/13, WT/ACC/AFG/15, WT/ACC/AFG/17, WT/ACC/AFG/18, 
WT/ACC/AFG/24, WT/ACC/AFG/27, WT/ACC/AFG/28, WT/ACC/AFG/29, WT/ACC/AFG/30, 
WT/ACC/AFG/30/Rev.1 and WT/ACC/AFG/30/Rev.2; WT/ACC/AFG/32 and WT/ACC/AFG/34.) 
including the legislative texts and other documentation listed in Annexes 1 and 2.  
INTRODUCTORY STATEMENTS 
4. The representative of Afghanistan said that the country had emerged after three decades of 
conflict and had endured extensive damage to its physical, institutional, human and social 
infrastructure.  He noted that security was improving throughout the country and that participation 
in the international trading system would lead to more trade, investment, technology transfer, 
employment and income growth throughout the econ omy.  He stated that a core element of his 
Government's strategy for economic growth and development had been to sustain an open 
economy based on liberal trade principles, disciplined fiscal and monetary policies and sound 
non-discriminatory investment environment.  Afghanistan viewed WTO membership as an 
essential element of the effort to strengthen its trade and investment framework and establish the environment for greater economic opportunities that would alleviate poverty in the country.  
He stated that his Government was committed to turn Afghanistan's handicap of being a 
landlocked county into an asset by becoming an efficient transit location between Central Asia, 
South Asia, and the Indian Ocean.  The representati ve of Afghanistan emphasised the high priority 
that was placed on regional integration and trade facilitation, including initiatives aimed at further 
developing regional transportation and transit infrastructure.  He noted that Afghanistan had WT/ACC/SPEC/AFG/3/Rev.3 
 
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  adopted a significant number of trade and investment related commercial laws and regulations, 
which were developed on the basis of international best practices and recommendations of international organizations.  The Government was also fully committed, with the support of its 
development partners, to investing in physical infrastructure and human capital.  He noted that 
Afghanistan was in need of trade-related technical assistance and was seeking accession to the 
WTO as a least-developed country. 
5. Members welcomed Afghanistan's application to accede to the WTO and pledged to work 
closely and constructively with Afghanistan towa rds this goal.  Members underscored the need for 
making it possible for Afghanistan to join the Organization quickly, so as to be able to benefit as 
soon as possible from the standards that had been developed in the WTO, including those that 
would be put in place within the framework of trade facilitation. 
6. The Working Party reviewed the economic policies and foreign trade regime of Afghanistan 
and the possible terms of a draft Protocol of Accession to the WTO.  The views expressed by 
Members of the Working Party on the various aspects of Afghanistan's foreign trade regime and on 
the terms and conditions of Afghanistan's accession to the WTO are summarized below in 
paragraphs 7 to 286.   
II. ECONOMIC POLICIES 
- Monetary and Fiscal Policy 7. The representative of Afghanistan said that important initiatives had been implemented in 
areas of fiscal policy and management, including the centralization of revenue collection and 
management; customs clearance automation; the introduction of an income tax; and the reform of 
customs laws.  The Government's strategy to foster private sector-led economic development and 
increase domestic and foreign investment consisted of efforts to:  (i) build a strong and stable 
enabling environment that would encourage a compet itive private sector; (ii) expand the scope for 
private investment in developing natural resources and infrastructure; and (iii) promote investment from domestic sources, the Afghan diaspora and foreign investors. 
8. The representative of Afghanistan stated  that Afghanistan's GDP had risen from 
US$4.4 billion in 2002/03 to US$17.4 billion in 2011/12.  Similarly, revenue as percentage of GDP 
had increased from 3.2 % to approximately 11% totalling US$1.7 billion in 2010/11.  He noted 
that the increase in domestic revenues since 2002/03 could be attributed mainly to increases in 
revenues from customs duties and domestic taxes as customs duties had comprised 39.2% of the 
total revenue in 2007/08.  Revenue had increased by 26.6% and 25% in 2010 and 2011, 
respectively.  
9. The representative of Afghanistan stated that the Government had elaborated the 
Afghanistan National Development Strategy (AND S), whose objective was the creation of sound 
foundation for sustainable economic growth, achi evement of the Millennium Development Goals 
by 2020 and the development of a number of comprehensive sector strategies.  He said that WT/ACC/SPEC/AFG/3/Rev.3 
 
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  among the key areas that would contribute to increased international trade were strategies aimed 
at improving regional economic cooperation; private sector development; agriculture and rural development; banking and financial sector develo pment; telecommunication; and transportation.   
10. The representative of Afghanistan said that the principal mission of the Da Afghanistan 
Bank (DAB), the Central Bank of Afghanistan, wa s to determine and direct monetary policy aimed 
at maintaining price stability to facilitate economic development within the framework of the 
Government's economic policies.  The representative  of Afghanistan stated that the activities of 
banks and the banking system were governed by the Law on Central Bank of Afghanistan of 2003, 
and the Banking Law of Afghanistan of 2004.  The role of the Da Afghanistan Bank included issuing 
licenses for other banks, legal entities, and individuals to perform banking services such as 
maintenance of accounts for clients, banks, and non-bank financial institutions.  The representative of Afghanistan acknowledged that asset management (including pension funds, 
portfolio investment, and trust services) was not yet developed in Afghanistan due to the lack of a 
developed corporate market, technical capacity and organizational structures.  There was, 
however, a regulatory structure to check investment  fund and deposit activity.  He noted that the 
following three laws related to financial leasing had been adopted:  the Law on Mortgage of 
Immovable Property of 27 July 2009; the Law on Mortgage of Movable Property of 27 July 2009; 
and the Law on Transaction Documents (Negotiable Instruments) of 24 January 2009.  
11. The representative of Afghanistan stated that the Central Bank, which had previously been 
heavily involved in commercial banking activities, had been restructured; many unnecessary departments had been eliminated and a number of essential departments, such as Bank 
Supervision, Monetary Policy, Market Operation, Information Technology, Financial Intelligence 
Unit, and Risk Management had been created.  Under the new arrangements, the Central Bank 
focused on its core functions:  monetary policy, bank supervision, inter-bank clearance and 
settlement and financial market stability. 
12. He stated that in accordance with the Government's policy on price stabilization, the new 
currency of Afghanistan had been introduced in October 2002.  The average exchange rate in 2011 
had been about AF 47.8/US$1.  The restrained monetary policy together with other exogenous 
factors had brought the rate of inflation down from an annual average of 150% in 1999-2001 to 
4.8% in 2006/07.  The inflation rate however had fl uctuated during the last three years as follows:  
3.2% in 2008/09; 7.7% in 2009/10; and 11.8% in 2010/11.  The increase in inflation had been the result of widening in trade deficit and prices of fuels and food products and imported inflation. 
13. The representative of Afghanistan said that th e national budget was intended to be the main 
policy tool to achieve development objectives consistent with the National Priority Programmes of 
the Afghanistan National Development Strategy.  Since 2004, reporting of Afghanistan's National 
Budget included a Core Budget which was under the direct control of the Afghan Government and 
the External Budget, which was funded directly by international donors.  He said that the 
envisaged increase of donor assistance directly through the Core Budget would require 
implementation of major reforms in public finance management such as procurement planning, WT/ACC/SPEC/AFG/3/Rev.3 
 
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  monitoring approach, capacity building programm e and the revision of allotment procedures.  
He noted that fiscal discipline and prudent ex penditure management were the anchors of an 
enabling business environment and macroeconomic stability.  Both were prerequisites for the 
private sector to flourish.  He added that in tandem with the public financial management reforms, 
the Government was also taking steps to ensure that the private sector reforms advance and keep 
pace with the gains in the public sector reform.  The private sector would not only be the driver of 
growth, jobs and revenues but would also create delivery mechanisms for goods and services in 
both economic and social sectors, productively utilize available human and natural resources, and 
help to integrate Afghanistan with the region and the world. 
14. In reply to a specific question, the representative of Afghanistan said that the proposal for a 
separate budget for the Afghan Customs Department (ACD) and autonomy in terms of budget and administration was discussed with donors and favourably reviewed by the Ministry of 
Finance (MOF).  The proposal had been submitted to the Afghanistan Civil Service Commission for 
final approval.   
15. The representative of Afghanistan stated that a 20% flat income tax was levied on legal 
persons and other taxes were applied on goods, legal and natural persons, land, and economic 
activities.  Afghanistan maintained a non-discriminatory tax policy for both domestic and foreign 
investors.  Major tax reform had been introduced in 2007 which sought to comprehensively 
overhaul the tax system, bring it into compliance with international best practices, reduce 
tax-related investment barriers and simplify tax structures and procedures.  He noted that tax concessions provided to certain investors, during the period 2002-2005, under the Law on 
Domestic and Foreign Private Investment in Af ghanistan of 2002 (previous law on investment), 
were no longer in effect. The periods for which these tax concessions were granted had expired.  
16. The representative of Afghanistan noted th at Afghanistan's tax system was currently 
governed by the Income Tax Law of 2009.  The draf t Law on Value added Tax (VAT) which, once it 
came into force, would bring automatic amendments  to the Income Tax Law, had been adopted by 
the Council of Ministers and submitted to the Nati onal Assembly in July 2013.  It was expected 
that the VAT would be introduced by the end of  2014.  The Draft Law on Tax Administration had 
been finalized and submitted to the National Assembly in October 2013.  He further noted that the 
current taxes applied on imported goods were as follows:  (i) tax benefiting Afghan Red Crescent 
Agency; (ii) fixed tax of 2% when importing with a business licence, and 3% tax when importing without a business licence; and, (iii) a Business Re ceipts Tax (BRT) of 2%. For legal persons, the 
taxes applied varied from 2% to 20%. Natural persons were subject to taxes between 2% and 
20% (plus US$178) depending on their monthly income. Afghanistan did not apply any land tax. 
He also noted that all incomes, resulting from economic activities, were subject to tax unless 
exempted by law. Details of the current taxes app lied were provided in Table 6(a) and Table 6(b).  WT/ACC/SPEC/AFG/3/Rev.3 
 
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  - Foreign Exchange and Payments 
17. The representative of Afghanistan stated that as part of the transition from a centrally 
planned to a market economy, the foreign exch ange regime had been extensively reformed.  
In his view, Afghanistan established and maintained  a liberal exchange regime and a highly stable 
exchange rate, establishing conditions necessary for accepting obligations under Article VII of the 
IMF Articles of Agreement.  Through the Da Afgh anistan Bank banking licence, all licensed banks, 
including foreign banks, had an automatic right to exchange currencies.  He said that currently there were 17 licensed banks.  The representative of Afghanistan also stated that there were no 
restrictions or requirements on the retention of foreign exchange or on payments for imports and 
repatriation of profits.  
18. The Regulation of Foreign Exchange Dealers of 7 March 2007 stipulated requirements for 
entities to be licensed to buy and sell foreign exchange in Afghanistan.  Licensed foreign exchange 
dealers were also eligible to participate in DAB's foreign exchange auction.  However, foreign 
exchange dealers' activities were also subject to prudential supervision by the Central Bank. 
19. Other regulations governing foreign exchange and payments included the Money Service 
Providers Regulation of 2006, which stipulated requirements for entities to be licensed as money 
service providers in Afghanistan, the Reserve Re quirement for Monetary Purposes Regulation of 
2006 which provided for reserve requirements to be held by the Central Bank for both prudential 
and monetary policy purposes and the Protecti on of the Payment System Regulation which 
recognized that the Central Bank of Afghanistan was responsible for providing an efficient payment 
system.  The latter regulation recognized the Af ghanistan Clearing and Settlement System (ACSS) 
as a payment system for the purpose of the protec tion of finality under Article 77 of the Banking 
Law of Afghanistan and identified the Registry of  Capital Notes as a security settlement system.  
- Investment Regime 
20. The representative of Afghanistan stated that the Private Investment Law of 2005 was the 
legal basis for Afghanistan's investment regime.  Investment was defined in the Law to mean 
currency and contributions in kind, including, without limitation, licenses, leases, machinery, 
equipment, and industrial or intellectual proper ty rights, provided for the purpose of acquiring 
shares of stock or other ownership interests in a Registered Enterprise.  He said that Article 16 of 
the Law provided national treatment to foreign investors.  The Law also stipulated the terms and 
conditions for investment applications.  The requirements for obtaining the Afghanistan 
Investment Support Agency (AISA) licence were available on the AISA website.  Approval could be 
denied to investors (whether domestic or foreign) 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 ot her intoxicants.  He added that there had been 
no case when AISA did not grant a licence to a fo reign or domestic investor.  The Law on Private 
Investment provided incentives to foreign investors (Article 18) in terms of exemptions from WT/ACC/SPEC/AFG/3/Rev.3 
 
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  export duties and export taxes.  The representa tive of Afghanistan noted, however, that these 
exemptions were no longer relevant given that Afghanistan no longer applied export duties and export taxes except on a few products (see Sect ion on Customs tariffs, fees and charges for 
services rendered, application of internal taxes to exports).  
21. The representative of Afghanistan stated that the High Commission on Investment was the 
Government's focal point and highest authority for policy-making on investment and was the 
highest administrative authority with respect to the implementation of the Private Investment Law 
of 2005.  It was chaired by the Minister of Comme rce and Industries and its membership included, 
inter alia , Ministers of the relevant ministries and the Governor of the Central Bank.  Its functions 
included (i) development of regulations for approval  by the Cabinet of Ministers, (ii) approval of 
rules and procedures for implementation of the Pr ivate Investment Law, (iii) establishment of the 
initial threshold for investment capital, (iv) monitoring of the state of investment in Afghanistan, 
and (v) proposing changes to investment policy, as  necessary.  It had the right to amend the list 
of areas where investments would be prohibited, restricted or subject to special terms.  This right 
had been used once to eliminate restrictions on non-bank financial services.  He further stated 
that, in practice, proposed investments in restricted sectors could be subject to certain conditions 
to be approved by the High Commission on Investments.  These conditions would apply equally on 
both domestic and foreign investors.   In reply to a question by one Member, the Representative of 
Afghanistan indicated that the High Commission on Investment had not established an initial 
threshold for investment capital. 
22. The representative of Afghanistan noted that, under the Private Investment Law, Article 5.3 
authorised the High Commission on Investment, with the agreement of relevant Ministries, to 
provide, on a case by case basis, different terms from generally applied to investments (for 
example, with the approval of the Ministry of Fi nance to provide tax incentives).  He emphasized 
that such authority had never been exercised and the conditions for applying it had not been 
elaborated.  If and when such authority was exercised, Afghanistan would follow best international 
practices. Exceptionally large investments might be granted different terms (if requested) provided 
these investments resulted in significant economic growth and development in rural/disadvantaged 
regions and the creation of huge number of ec onomic/employment opportunities. When needed, 
Articles 5.1 and 5.5 authorised the High Commission on Investment to respectively change the list 
of sectors in which investments could be restricted and amend the list of prohibited sectors.  In accordance with Article 5.2 and when needed, the High Commission on Investment also had the 
authority to limit the share of foreign investment in some industries, specific economic sections 
and business companies.  The Representative of Afghanistan indicated again that such authority 
was not exercised and the conditions for its application had not been elaborated.  
23.  To assist in carrying out its duties, the Commission established the Afghanistan Investment 
Support Agency (AISA) and was responsible for its operations.  AISA was responsible for issuance 
of investment licenses (i.e., deciding which inve stment enterprises were, or were not "approved") 
and investor registration relating to domestic and foreign investment and covering all sectors.  WT/ACC/SPEC/AFG/3/Rev.3 
 
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  While technically under the Ministry of Commerce and Industries, AISA's head was a chief 
executive officer.  It facilitated obtaining required licenses for investors from other relevant Afghan government agencies and acted as a one stop shop for investment licensing which helped to 
reduce the time needed to obtain a licence from months to one working day in the case of small 
and medium size investment.  For direct investment exceeding US$3 million, the High Commission 
on Investment would need to approve the inve stment application.  The total number of 
investments exceeding US$3 million was 128 since 2013, respectively 89 and 39 for domestic and 
foreign investments.  All applications (39) for foreign investment in Afghanistan, exceeding 
US$3 million since 2003, had been approved by th e High Commission on Investments. None had 
been rejected.  The representative of Afgh anistan confirmed that an approval by the 
High Commission on Investments was not necessary for share purchases of US$3 million or greater.  The High Commission on Investment met once a month and considered applications 
submitted during the prior month.  Investment Licenses regardless of size were supposed to be all 
approved by the High Commission on Investments. The High Commission on Investments, 
however, had delegated to AISA approving investments under US$3 million.  The criteria for 
issuance of Investment License were the same for investments approved by the High Commission 
or AISA.   AISA was also responsible for keeping required reports from enterprises approved for 
investment and acted as an investment enquiry point for information on the Private Investment 
Law.  It continued its efforts to improve its licensing procedures and facilities.  In addition to 
administering the High Commission's policies, AISA  promoted investment and attracted investors 
to Afghanistan through launching wide and comp rehensive campaigns and by setting up AISA's 
regional offices at provinces to assist investors in doing business. 
24. To invest in Afghanistan, there was a need to obtain a corporate registration at the 
Afghanistan Central Business Registry (ACBR) established at the Ministry of Commerce and 
Industry (MoCI) and the AISA licence.  An ente rprise engaged in investment was considered 
registered and approved to do business once it had obtained a corporate registration, an AISA 
licence and a Tax Identification number (TIN).  Companies with an AISA licence could only import 
for their own use and operations and not for resell ing (e.g. equipment, inputs).  These companies 
did not need to obtain a trade licence (formerly business licence), unless their main activity was 
international trade, in which case they had to obtain a trade licence from the MOCI.  Imported 
goods by holders of AISA licence could not be dist ributed in the market.  These were imported for 
use by the investor for its operations or as input for its production process.  The investor could, 
however, sell the final product he/she had produced  in Afghanistan to distributors or he/she could 
himself/herself distribute without the need for any additional licenses.  The AISA licence was 
provided to customs authority and a 2% fixed ta x (applied on customs duty and on the value of 
the imported goods by the company) was collected at the time of clearance of the goods.  If a 
company did not have an AISA licence, customs authority collected a 3% fixed tax and cleared the 
goods.  The Representative of Afghanistan indicated that the fixed tax on trade was simply a 
prepayment of investors' tax liability (advance ta x payment).  The Representative of Afghanistan, 
however, informed that the 3% fixed tax would be eliminated prior to accession to the WTO.  Investors would need to have the AISA licence for importing for their own use and operations WT/ACC/SPEC/AFG/3/Rev.3 
 
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  where the 2% fixed tax would continue to apply until the end of 2020.  He further indicated that 
companies with AISA licence were not prohibited from distribution.  Corporate registration was in fact sufficient to be engaged in domestic wholesale distribution.  As for retail, a permit was 
required from municipality where the retail store was located. 
25. The representative of Afghanistan also underlined that the process of obtaining the AISA 
licence had been streamlined with a view to attracting investments.  The one-stop-shop at AISA 
now included a representative from the ACBR and a representative from the Tax Revenue 
Department, Ministry of Finance.  In the case of small- and medium-size investment, it took one 
day to obtain the AISA licence, corporate registration, and the TIN.  The required documents to be 
submitted by the applicant were as follows: (i) application form for the AISA licence; 
(ii) documents necessary to complete corporate registration: application for corporate registration, Articles of Association, and Shareholders' Agre ement; and, (iii) five passport size photos.  
Afghan citizens were required to provide their national identity card while foreign citizens 
(as individual investors or representatives of fore ign company) had to provide a copy of passport.  
For foreign legal entities, a copy of certificate of registration of the legal entity, attested by 
Ministry of Foreign Affairs and the Afghan Embassy or Consulate in the home country (or at the 
nearest Embassy or Consulate Office) of the foreign legal entity, was required. Investors from 
countries in which there was no Afghan representation could contact directly the Afghan Ministry of 
Foreign Affairs for attestation of the certificate of registration of the foreign legal entity. These 
requirements were common and considered to be consistent with best practices. They were in 
addition particularly necessary in Afghanistan for security reasons.   
26. The representative of Afghanistan said that the AISA Licence fee structure was recently 
changed. The current AISA Licence fees for all sectors varied from US$50 to US$1,000 as follows:  
US$50 for small size businesses; US$700 for medium size businesses; and, US$1,000 for large 
size businesses.  He also noted that, to encourage investors, fees for agriculture and industrial 
sectors were reduced for medium and large investments to US$350.  The fee schedule was 
provided in Table 1 of Annex 2.  The fee schedule was not established through legislation.  It was 
approved by the High Commission on Investment s and posted by AISA.  The fee for corporate 
registration was US$20 instead of a previous ad valorem  fee of 1% of initial registered capital, and 
an additional amount of AF 3 per character was charged to publish information regarding the 
newly registered company in the Official Gazette.  The total publication fee usually ranged from 
US$10 to US$20.  There was no fee for obtaining th e TIN.  A Member enquired about the basis for 
determining the size of enterprises, the Represen tative of Afghanistan informed that such was 
determined based on the amount of capital in vestment: a small enterprise (below US$100,000); 
a medium enterprise (US$100,000 - US$1 million ); and a large enterprise (greater than 
US$1 million).   
27. The representative of Afghanistan stated that the Government's objective was to reduce to 
the extent possible the current cost of doing business.   In this context, specific measures had been 
undertaken such as the Automated System of ASY CUDA, provision of cargo handling equipment, WT/ACC/SPEC/AFG/3/Rev.3 
 
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  infrastructure development and implementation of simplified procedures, introduction of new 
modern institutions and liberal business laws; importation of electricity; construction of hydro power stations; development of road and rail infrastructure; fiscal sustainability improvements; 
and establishment of one-stop-shop for business registration at the Ministry of Commerce and 
Industries.  Other measures included the introduction of uniform and stable currency, imposing 
prudential regulation, and enacting effective monetary policy by the Central Bank which led to 
comparatively stable exchange rate and normalization of inflation; enacting and implementing a 
number of commercial laws and regulations which helped increase financial intermediation and 
stimulate economic growth. 
28. The representative of Afghanistan stated that the ACBR established by MoCI in 2008 was 
intended as a single window to register all types of businesses.  He further added that all Afghan businesses were required by law to be registered with the ACBR.  He indicated that the registration 
process was automatic and did have not any filter by virtue of which some companies might be 
denied registration.  The role of the ACBR was to streamline and consolidate the myriad processes 
associated with registering a business in Afghanistan, whether done by business persons, their 
agents, or the Afghanistan Investment Support Agency (AISA).  The ACBR also assessed 
opportunities to support publicity with the Afghanistan Chamber of Commerce and Industry (ACCI) 
and to reach the bulk of the Afghan businesses through the ACCI channels.  
29. In response to a specific query, the represen tative of Afghanistan confirmed that the ACCI 
did not have any direct or indirect regulatory role related to the registration of businesses.   
30. The representative of Afghanistan said that his Government had focused on the 
development and implementation of the Afghanis tan National Development Strategy (ANDS).  
In this context, the following sectors had been id entified as priorities:  Security; Agriculture and 
Rural Development; Infrastructure and Natural Resources; Education; Health and Nutrition; 
Good Governance, Rule of Law and Human Rights; Economic Governance and Private Sector 
Development; and Social Protection.  To ad vance the implementation of the ANDS, the 
Government of Afghanistan would focus on three main cluster areas:  (1) Agriculture and Rural 
Rehabilitation; (2) Human Capacity Development; and (3) Economic Development and 
Infrastructure, and implement high priority programmes aimed to (i) contribute significantly to the 
creation of large numbers of new jobs; (ii) have broad geographic impacts; and (iii) attract 
additional investment.  A copy of the ANDS was provided for the Working Party's review (see document WT/ACC/AFG/18). 
31. The representative of Afghanistan stated that the ANDS Private Sector Development 
Strategy required the Government to significantly promote private investment from both domestic 
and foreign sources, especially in areas of infrastructure, power generation, water supply and 
irrigation.  The Government was seeking medium and large scale investors in commercial 
agriculture-related businesses, including producers and processors, in order to increase 
employment and market opportunities in rural ar eas and to develop export markets for Afghan 
products.  WT/ACC/SPEC/AFG/3/Rev.3 
 
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  32. Asked whether the ANDS provided for specific investment promotion measures (incentives, 
preferences or other benefits) or for trade-related investment measures, the representative of Afghanistan said that the ANDS was not a legal document but a broad-based strategy to, inter alia , 
encourage investment and private sector development in Afghanistan and modernize the legal 
framework with the aim of increasing employment  and GDP growth.  The ANDS neither provided 
for any investment incentives, nor tax exemptio ns.  However, it had recommended that the 
Ministry of Finance create by mid-2008 the necessary legal and fiscal incentives that would actively 
encourage individual and corporate support for soci al and economic development.  As of date, the 
Ministry of Finance had not prepared any legislation to this extent.   
33. In response to a specific question as to how Afghanistan was helping producers to produce 
goods which were environmentally and socially sust ainable, the representative of Afghanistan said 
that the Ministry of Commerce and Industries (MoCI) was finalizing an Industrial Policy setting out 
Sector Action Plans (SAP).  The sectorial plans related to cashmere and agri-business had been 
approved by the Council of Ministers.  These pl ans underlined the need to encourage experienced 
investors - foreign and national - who would provid e best practices in producing goods which were 
environmentally and socially sustainable.  The representative of Afghanistan stated that the 
Directorate of Environment Inspection under the National Environmental Protection Agency (NEPA) 
was responsible for ensuring compliance with the National Environment Protection Law No. 912 of 
25 January 2011.  He added that the Environmen t Protection Regulation No. 939 of 10 March 2008 
provided for specific criminal charges, which ranged from US$8 to US$4,000 and imprisonment of three to six months for violators. 
34. The representative of Afghanistan added that his Government was helping producers to 
access niche markets overseas, including through adherence to voluntary standards.  He stated 
that the Sector Action Plans identified niche mark ets such as Fair Trade as an important area for 
Afghanistan.  In addition, the World Bank's New Market Development project provided a grant 
facility to support the expansion of 750 Afghan busi nesses.  The Ministry of Agriculture, Irrigation, 
and Livestock (MAIL) had been working toward establishing a framework for building capacity of 
farmers.  The MAIL would be expanding this effort during the next three to five years with the aim 
of achieving adherence to Global GAP for ke y Afghan exports and instituting appropriate 
certification mechanisms.  The focus in applying GAP standards would be on main agricultural 
products of Afghanistan, particularly fresh fruits and vegetables.   
35. In reply to a question as to whether the High Commission on Investment was authorised to 
make amendments to the Private Investment Law, the representative of Afghanistan stated that 
proposals to amend this law could only be made  by the High Commission on Investment which 
would be forwarded to the Ministry of Justice for further consideration and submission to the 
Council of Ministers.  The latter would then subm it draft amendments to National Assembly for 
adoption. 
36. In response to a specific question regarding the compensation for expropriated investments 
of foreign investors, the representative of Afghanistan said that Article 27 of the Law on Private WT/ACC/SPEC/AFG/3/Rev.3 
 
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  Investment provided that the State was authorised to expropriate an investment or assets of a 
registered enterprise for an overriding public purp ose.  The decision to expropriate would be made 
on a non-discriminatory basis.  He added that a ccording to Article 28 of the same Law, the State 
would provide prompt, adequate and effective comp ensation in conformity with principles of 
international law, equivalent to the fair market value of the expropriated investment or assets 
immediately before the expropriation action was ta ken.  Such compensation would include interest 
at the one-year LIBOR rate for the period between the date of the expropriation or nationalization 
and the date of complete payment of the compensati on.  In the case of an investment made in a 
foreign currency, the compensation would be made in the currency in which the investment was 
made at the prevailing rate of exchange.  He further noted that there had been no cases of 
expropriation of foreign investors during the last decade. Article 29 also covered matters related to the transfer of capital and dispute resolution.   
37. When asked to provide additional informatio n regarding transfer of capital and dispute 
settlement, the representative of Afghanistan indicated that foreign investors were 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 might take place in one or more 
transactions.  Each time a foreign investor transfers funds out of Afghanistan he/she must notify 
the Central Bank for record keeping purpose.  As for dispute settlements he indicated that any 
investors might, in any contract or other agreement, specify any arbitration or other dispute resolution procedure; that the place of such arbi tration might be outside of Afghanistan; and that 
the law of a jurisdiction other than Afghanistan might apply to the resolution of such dispute, if 
such contract or other agreement so provided.  Any award resulting from such arbitration or other 
dispute resolution procedure should be final, and should be enforceable in accordance with the 
Arbitration Law upon application of any party to such arbitration or procedure.  If a dispute arose 
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 had a claim related to expropriation of this 
Law, the parties should endeavor to settle such dispute amicably by mutual discussions.  
Failing such amicable settlement, and unless the parties to such dispute otherwise agreed, the 
parties should submit such dispute either (i) 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 
18 March 1965, as such might have been or might be amended from time to time (the 
"Convention"); or (ii) if ICSID rules preclude the foreign investor from arbitrating before ICSID or 
if the foreign investor otherwise preferred, to arbitration in accordance with UNCITRAL Rules.  
38. The representative of Afghanistan stated that Afghanistan did not belong to any labour 
market integration agreements.  There were currently no free zones or free economic zones in 
Afghanistan and no legal framework governing the activities of such zones.  The national laws of 
Afghanistan applied on the whole territory of Afgh anistan.  The Labour Law of Afghanistan applied WT/ACC/SPEC/AFG/3/Rev.3 
 
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  equally on all producers regardless of whether or not they were involved in exporting.  The Labour 
Law of 2007 reflected most provisions of th e eight core ILO Conventions and the ILO's 2008 
Declaration on Social Justice for a Fair Globalis ation.  Afghanistan intended to amend its 2007 
Labour Law to fully reflect all key provisions of all ILO Conventions, which had been ratified by 
Afghanistan as well as the ILO 2008 Declaration on Social Justice for a Fair Globalisation.  
Specifically, Afghanistan intended to ratify ILO Conventions:  No. 29 "On Forced Labour"; No. 81 
"On Labour Law"; No. 87 "On Freedom of Association"; and No. 129 "On Labour Inspection 
(Agriculture)" and was evaluating the need to  ratify the two other Conventions:  No. 98 
"On Collective Bargaining"; and No. 122 "On Employment Policy".  Afghanistan had also 
established a Labour Inspection Directorate at the Ministry of Labour to ensure adherence to the 
Labour Law of 2007, including that violators could be prosecuted.  
39. A Member noted that Afghanistan was developing 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.  The Representative of Afghanistan 
confirmed that it would not apply, in implementing its Investment Incentives Policy, any measures 
which were inconsistent with WTO provisions including TRIMs, national treatment, and export 
performance requirements.  Afghanistan confirmed that it would not increase tariff above bound 
rates except in safeguard related cases following the rules and procedures set in the 
WTO Agreement on Safeguards.  He stressed that Afghanistan would abide by WTO rules in 
implementing any investment incentives policy. 
- State Ownership and Privatizat ion, State-trading Entities 
40. The representative of Afghanistan stated that  the Government had begun the Privatization 
and Economic Restructuring Program of State-owned enterprises (SOEs) in 2004.  The total 
number of SOEs in 2008 in Afghanistan had been 64  and, in 2011, a new SOE - the Afghan Public 
Protection Force – had been established, bringing the total of SOEs to 65.  As a result of 
privatization, corporatization and liquidation in recent years, there were currently 39 SOEs (of 
which six had been leased to the private sector and six were not subject to privatization).  The representative of Afghanistan confirmed that  all SOEs were 100% State-owned. Additionally, 
there were 23 State-owned corporations (SOCs), where the Government shared ownership with 
the private sector or was the sole owner operating under corporate law and governance 
procedures.  Eleven of those 23 SOCs were not operating.  The representative of Afghanistan 
noted that Da Afghanistan Brishna Sherkat (DABS) was the only SOC that met 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. DABS imported electricity 
and operated domestic energy transmission and loca l distribution networks.  The representative of 
Afghanistan noted that his Government was seeking to promote the private sector as the engine of 
economic growth and the key to Afghanistan's lo ng term development and poverty reduction.  
Furthermore, the Government was committed to expanding the private sector through the efficient and rapid transfer of state-owned assets into priv ate ownership.  Such transfers would take place WT/ACC/SPEC/AFG/3/Rev.3 
 
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  in an open, fair, and transparent manner with the objectives of maximizing sales revenues, 
employment generation, increased investments and technological development. 
41. The representative of Afghanistan said that the Government would continue the programme 
of privatization and corporatization of State- owned enterprises.  In accordance with the 
privatization policy, enterprises were classified into the following two categories:  (i) enterprises 
recommended to remain in state ownership and (i i) enterprises recommended for divestiture.  
There had originally been eight SOEs under the first category.  These had been reduced to five as 
a result of the conversion of the Water Suppl y and Canalization Enterprise and the Energy 
Enterprise Da Afghanistan Brishna Sherkat (DABS) to State-owned corporations and the liquidation 
of the Engineering Research Enterprise.  The five remaining SOEs in the first category were:  Millie 
Bus Enterprise; Improved Seed Enterprise; Prison Enterprise; Securities Printing Enterprise; and 
Micrurayan Maintenance (residential apartments).  The number of SOEs not subject to privatization 
had been increased to six in 2011 as a result of a fo rmation of the Afghan Public Protection Force.  
There were 59 SOEs in the second category, and th ey would be transferred to the private sector 
based on different methods; such as privatization, corporatization, liquidation, sale of assets, sale 
of shares and others.  In response to a question regarding the privatization project of 
59 State-owned enterprises subject to privatization,  the representative of Afghanistan said that 
five of them had been sold to the private sector; another six had been leased long-term to foreign 
and domestic investors; and 19 had been liquidated.  The lists of SOEs and SOCs were provided in 
Table 2(a) and Table 2(b), respectively.  
42. The representative of Afghanistan confirmed that his Government would ensure the 
transparency of its ongoing privatization programme.  He stated that his Government would 
provide reports to WTO Members on developments in its privatisation programme, periodically and 
upon request, as long as the programme would be in existence, and along the lines of the 
information already provided to the Working Party during the accession process.  The Working 
Party took note of this commitment. 
43. In response to a specific question regarding State-owned enterprises, the representative of 
Afghanistan said that not all State-owned enterprises were engaged in import/export operations, 
and even if they were, it did not necessarily mean that they had exclusive rights or privileges in 
trade operations.  He further noted that all SOEs imported goods for their own operations and not 
for commercial sale except for the Fuel and Liquid Gas Enterprise and Da Afghanistan Brishna Sherkat (DABS).  Only the DABS had de facto  monopoly in the import of electric power.  
The representative of Afghanistan noted that th e Fuel and Liquid Gas Enterprise was under the 
corporatization process.  The assets of the Agriculture Development Bank had been transferred to 
the Ministry of Finance.  All the assets of th e Mortgage and Construction Bank and Industrial 
Development Bank had been sold.   
44. Asked to describe the restructuring and corporatization of the Fuel and Liquid Gas Enterprise 
(FLGE), the representative of Afghanistan said that the FLGE was operating within the framework 
of the Ministry of Commerce and Industries (MoCI) .  The MoCI had developed a plan to corporatize WT/ACC/SPEC/AFG/3/Rev.3 
 
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  the FLGE according to which the FLGE would be given new legal status to operate as a corporation.  
He added that the FLGE no longer enjoyed monopoly power in the import of petroleum and liquid gas as the private sector was importing the majority of such products. 
45. The representative of Afghanistan confirmed that  from the date of accession, State-trading 
enterprises (including State-owned and State-contro lled enterprises, enterprises with special or 
exclusive privileges, and unitary enterprises) in Afghanistan would make any purchases or sales, 
which were not for the Government's own use or consumption, solely in accordance with 
commercial considerations, including price, quality, availability, marketability, transportation and 
other conditions of purchase or sale.  He further confirmed that these State trading enterprises 
would afford the enterprises of other Members adequate opportunity, in accordance with 
customary business practice, to compete for participation in purchases from or sales to Afghanistan's State enterprises.  The Work ing Party took note of these commitments. 
- Pricing Policies 
46. The representative of Afghanistan stated that, currently, the following goods were subject to 
price control:  electricity, water, pharmaceuticals, and medical equipment (see details in Table 3, 
Annex 2).  He added that Da Afghanistan Brisha na Sherkat (a Government-owned entity) set the 
price for electricity subject to the approval by the following four ministers:  Minister of Finance, 
Minister of Economy, Minister of Rural Development, and Minister of Energy and Water.  Electricity prices varied from one region to another.  The prices were established taking into account the cost 
of generation and/or import and distribution costs and adding a mark-up of 15%. 
47. Upon a proposal by the Ministry of Urban Development, the prices for water had been 
approved by the Economic Committee under the Council of Ministers.  The tariff levels for water 
were established based on cost of production and distribution. 
48. Based on the Law on Medicine of 17 January 2007 and the Regulation on Production and 
Import of Medicines and Medical Equipment, dated February 2007, the Ministry of Public Health 
(MoPH) set the price for pharmaceuticals and medical equipment.  The methodology for price 
setting was to permit reasonable profit and allow recovery of the operational costs of companies.  The only commercial services subject to price regulation were certain medical services, as per 
details provided in Table 3, Annex 2.  There was no specific methodology for establishing the rates 
for medical services other than ensuring that charges were reasonable and affordable to the 
population.  
49. The representative of Afghanistan stated that  from time to time and for the purpose of 
consumer protection, MOCI would implement price control on gasoline, fuel, diesel, and liquefied 
gas.  A Decision by the Minister of Commerce and Industries would be issued in this regard. 
50. In response to a specific question, the representative of Afghanistan stated that there were 
currently no mechanisms to appeal price regulation.  WT/ACC/SPEC/AFG/3/Rev.3 
 
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  51. The representative of Afghanistan confirmed th at from the date of accession, pricing policy 
in Afghanistan would be applied in compliance with  the provisions of Article III:4 and XI:1 of the 
GATT 1994 and Article 4 of the WTO Agreement on Agriculture.  He further stated that in the 
application of price controls now or in the future, Afghanistan would apply such measures in a 
WTO-consistent fashion, and take account of the interests of exporting WTO Members, as provided 
for in Article III:9 of the GATT 1994.  Upon accessi on, Afghanistan would publish the list of goods 
and services subject to State price control and any changes to this list in its Official Gazette and 
would continue to do so after accession when the list or the prices controlled changed.  
The Working Party took note of these commitments.  
- Competition Policy 
52. The representative of Afghanistan said that the Law on Protection of Competition of 
30 June 2010 regulated competition policy.  This Law balanced Afghanistan's need for foreign 
direct investment and the need to ensure fair and effective competition consistent with modern 
competition policy.  He further noted that a new draft competition law had been prepared.  
As soon as it was adopted by the National Assemb ly, signed by the President, and published in the 
Official Gazette, all of its provisions would come into force. 
III. FRAMEWORK FOR MAKING AND ENFORCING POLICIES 
- Powers of Executive, Legislative an d Judicial Branches of Government 
53. The representative of Afghanistan said that  on 3 January 2004, the new Constitution of 
Afghanistan had been approved.  According to Article 5 of the Constitution, the National Assembly, 
elected once every five years, consisted of two hous es:  (i) the Wolesi Jirga (House of the People); 
and (ii) the Meshrano Jirga (House of the Elders).   The National Assembly had the power to make 
decisions on issues fundamental to the country an d to supervise and overse e the activities of the 
executive and judicial branches.  The powers of the National Assembly included:  (i) the 
enactment, amendment, ratification and modification  of laws and/or legislative decrees; (ii) the 
approval of plans for economic, social, cu ltural and technological development; and 
(iii) establishment and abolishment of taxes, ap proval of the Government's budget, granting 
permission for loans and ratification or abrogation of international treaties and agreements.  
The National Assembly also had the authority to set up commissions and/or special commissions to 
examine issues and to inquire about Government actions. 
54. The Executive branch consisted of the President,  Ministers and Governors of the provinces.  
The President, who was both the Head of State and the Head of Government, exercised his authority with respect to all branches of the Government in accordance with the provisions of the 
Constitution.  The powers of the President incl uded issuing decrees and promulgating laws and 
supervising the implementation of the provisions of the Constitution.  Ministers were appointed by 
the President and confirmed by the Lower House of the National Assembly.  Governors of the 
Provinces were proposed by the Independent Direct orate of Local Governance and approved by the 
President. WT/ACC/SPEC/AFG/3/Rev.3 
 
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  55. In response to a question to explain the stat us of President Orders and Legislative Decrees 
vis-à-vis  a law, the representative of Afghanistan stated  that President Orders laid down a decision 
by the President (e.g. on administrative matters, appointment, instructions to customs regarding 
tariff and non-tariff measures, establishment of a new institution) and that they were not intended 
to implement Laws enacted by the National Assemb ly.  He stated that, although President Orders 
could not contradict Laws already enacted, they could be used to instruct institutions to implement 
existing Laws.  Legislative Decrees were issued during recess of the National Assembly, after 
approval by the Council of Ministers.  After endo rsement by the President, the Legislative Decree 
acquired the force of law.  A Legislative Decree was a temporary law and such Decrees had to be 
presented to the National Assembly within 30 days of convening its first session.  If rejected by the 
National Assembly, the Legislative Decree would become invalid. The Representative of Afghanistan further added that implementing legal instruments were issued after the adoption of 
laws.  For example, the Draft Foreign Trade Law was expected to be enacted in 2014. 
Subsequently, necessary implementing regulations would be issued by the Council of Ministers.  
The Draft Regulations on Import and Export Lice nsing had been developed in this regard and 
provided to Working Party Members.  Where necessary, Ministers had the power to issue 
Procedures to carry out laws enacted by the Nati onal Assembly and issue orders and decisions for 
directing departments on implementation of legislation. 
56. The representative of Afghanistan noted that, in accordance with Article 79 of the 
Constitution of Afghanistan, during the recess of the House of Representatives, the Government of 
Afghanistan could, in case of an immediate need , issue legislative decrees.  These decrees, after 
endorsement by the President, acquired the force of law.  The Government had decided to enact 
the full package of legislation required for the accession to the WTO before WTO Membership.  
The Working Party took note of the commitment. 
57. According to the Constitution, the judicial branch was an independent branch of the 
Government.  The judicial branch consisted of the Supreme Court, Appeal Courts (Provincial 
Courts), and Primary Courts (District Courts).  Th e Supreme Court was the highest judicial organ.  
In response to a specific question as to how administrative decisions in matters covered by the 
WTO Agreement could be appealed administratively in the first instance, the representative of 
Afghanistan said that different alternatives were available for traders to appeal customs decisions 
and that a web-based access to the administrative appeal process had been developed.  With respect to Customs matters, draft amendments to the Customs Law provided persons who 
had received 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 ten days of notification 
of the decision.  Any duties assessed were required to be paid and would be held in trust pending 
final decision on the appeal.  The trader (or his/ her representative) might 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 referred the case to the Appe al Unit, which obtained the file from the office 
that made the decision.  The Appeal Unit also might contact the customs officer who had issued 
the ruling for additional information and clarific ations.  The Appeal Unit reviewed the documents WT/ACC/SPEC/AFG/3/Rev.3 
 
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  presented and any relevant prior appeal decisions.   It might seek technical expert advice and 
analysis, where necessary.  It would contact the appellant to allow, him or her, an opportunity for a hearing to present arguments and additional info rmation.  The Appeal Unit would then present 
its findings to the General Manager of the Appeal Un it in the form of a draft decision.  The General 
Manager made the final recommendation for approval by Director General.  The General 
Directorate must decide the appeal within 20 days.  In the event that the General Directorate of 
Customs did not issue a decision within this time  period, the request would be presumed to have 
been decided in favour of the appellant.  Cases were usually decided within 10 days.  If the 
decision of the General Directorate was not sati sfactory to the appellant, the appellant had the 
right to appeal to the Customs Arbitration Administration or directly to the commercial 
court.  Decisions by the Customs Arbitration Administration could be appealed to the relevant commercial court by the appellant, if the amount at issue was AF 50,000 or less, or by either 
party, if the amount at issue exceeded AF 50, 000.  The draft amendments would require the 
General Directorate and the Customs Arbitration Administration to:  issue decisions on appeal in 
writing, provide reasons, and inform the appellant of his further rights of appeal.   
58. When asked to provide detailed information regarding the web based customs appeal 
process, the Representative of Afghanistan indi cated that the Afghan Customs Department had 
completed the development of a web based access for its administrative appeal process.  A pilot 
had been launched early October 2013.  Traders, through web access from any point, had the 
possibility to file complaints regarding initial rulings by customs officers at entry points or at In-land Clearance Depots (customs houses).  The trader (or his/her representative) would need to 
fill a web-based form outlining the facts of the case and grounds of appeal. Supporting documents 
might be attached. A confirmation was provided elec tronically to the trader.  The trader (or his/her 
representative) could follow-up on status via electronic communications.  A final decision on 
appeal would be notified electronically.  In reply to a question whether the web-based appeal 
would be extended to areas other than customs disputes, the representative of Afghanistan 
indicated that such was not envisioned at this po int for other areas.  As an LDC, Afghanistan did 
not have the resources to implement such system for all appeals.  However, Afghanistan would be 
prepared to expand this effort to other area s, in case technical assistance was provided. 
59. The representative of Afghanistan noted that The Customs Arbitration Administration was a 
second level appeal provided to traders, if they wished to pursue, before seeking court.  In other words, Afghanistan was uniquely providing two possibilities for administrative appeal before 
seeking court.  The Regulation on Customs Ar bitration of 20 March 2006 established the Customs 
Arbitration Administration as an impartial body set up within the framework of the Ministry of 
Finance, to which the General Directorate of Customs was subordinate.  He further noted that the 
Customs Arbitration Administration was not yet functional and that Afghanistan intended to 
operationalize it during the first half of 2014 afte r Tashkeel designated appropriate resources.   
60. In response to a specific question on the availa bility of administrative appeal in Afghanistan 
in WTO matters, the representative of Afghanistan said that Afghanistan was including provisions WT/ACC/SPEC/AFG/3/Rev.3 
 
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  in the draft WTO related laws to allow access to administrative appeal related to WTO matters and 
where relevant, to commercial arbitration.  Draft provisions for administrative appeal processes could be found in the following legislation:  (i) the Customs Law of 2005 and its draft 
amendments, and the Regulation on Customs Arbitr ation of 20 March 2006; (ii) the Draft Law on 
Foreign Trade in Goods (which provided for administrative appeal for all measures and procedures 
related to trade in goods in this law, including import licensing procedures and, where applicable, 
trade remedies-safeguards, anti-dumping, and co untervailing measures); (iii) the Draft Law on 
Food, the Draft Law on Plant Protection and Quarantine, and the Draft Law on Animal Health and 
Veterinary Public Health; and (iv) the Draft Law on Standards and Technical Regulations (which 
provided for the right to administrative appeal concerning results of conformity assessment 
procedures).   As for services, the Representative of Afghanistan stated that service providers had the right to appeal to courts in accordance with the requirements under Article VI:2(a) of 
the GATS.  In addition, key services line Minist ries (Ministry of Communications and Information 
Technology, Ministry of Transport, Da Afghanistan Bank, and the Ministry of Finance) had 
services-related administrative appeal procedures in place for businesses seeking to appeal prior 
to court. Appeals related to TRIPS border enforcement measures in the context of TRIPS Section 4 
would be handled under the customs administrative appeal process and through the Customs 
Arbitration Committee. Further, the Law on priv ate investment, as indicated in paragraph 36 
above, provided a multitude of options to investors including choice of foreign or domestic judicial 
or arbitral procedures.  
61. With regard to how administrative decisions in matters covered by the WTO Agreement 
could be appealed to the courts after administrative options had been exhausted, the 
representative of Afghanistan said that the case would be first submitted to the Primary 
Commercial Court in the respective district and a panel of three judges would be assigned to each 
case.  After standard documentation, presentation  of arguments, witnesses, and the review of 
evidence, the judges would deliberate and announce their decision.  If either of the parties was not 
satisfied with the decision, they could appeal to  the Appeals Court.  A similar process would be 
undertaken and a decision would be announced.  Either party could appeal the decision to the 
Commercial Tribunal of the Supreme Court.  This court with three judges would only review the 
case to ensure that the rule of law was applied.  They would receive witnesses or review evidence.  
The decision of the Commercial Tribunal of the Supreme Court would be final.  Asked about the status and the role of the Commercial Courts in th e Afghan judicial system, the representative of 
Afghanistan said that they were the Primary Courts, located at the District level.  Appeals to the 
decision of Commercial Courts would be made to the Provincial Courts, and further appeals would 
be made to the Supreme Court.  Commercial Courts handled all disputes arising from commercial 
transactions, which included customs matters and trade policy issues. 
62. The representative of Afghanistan confirmed that its laws and regulations provided the 
necessary institutional base for the prompt administrative and judicial review of the Government's 
actions.  He further confirmed that from the date of accession, Afghanistan's laws would provide 
for the right to appeal administrative rulings on ma tters subject to WTO provisions to the courts or WT/ACC/SPEC/AFG/3/Rev.3 
 
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  other independent tribunal in conformity with WTO obligations, including those set out in Article X 
of the GATT 1994, Article 23 of the Agreement on Subsidies and Countervailing Measures, Article 11 of the Agreement on Implementation of  Article VII of the GATT 1994, Article 62 of 
the Agreement on Trade-Related Aspects of Intellectu al Property Rights and Article VI of the GATS.  
The tribunals or procedures responsible for such reviews would be impartial and independent of 
the agency entrusted with administrative enforcement and shall not have any substantial interest 
in the outcome of the matter.  The review proc edure would include the opportunity for appeal, 
without penalty, by individuals or enterprises affected by any administrative action subject to 
review.  Notice of the decision on appeal would be given to the appellant and the reasons for such 
a decision would be provided in writing.  Th e Working Party took note of these commitments. 
63. The Constitution of Afghanistan provided for th e National Assembly to ratify international 
treaties and agreements.  International treaties that necessitate the amendment of domestic laws 
or the enactment of new domestic laws required ratification.  In the case of the Marrakesh 
Agreement Establishing the WTO and the Protocol of Accession to the WTO, it would be necessary 
to submit any Agreement to the National Assembly for ratification.  After ratification, the National 
Assembly would submit it to the President's office through the Ministry of Parliamentary Affairs.  
If no veto, the President would issue a decree bringi ng the agreement into force.  The Ministry of 
Justice would notify the line ministries and publish the ratification in the Official Gazette.  
Afghanistan intends to reflect all WTO provisions in national legislation.  National laws reflecting 
WTO provisions would come into force once adopte d and signed by the President (i.e. they did not 
have to wait for coming into force until the WTO Accession Package was ratified).  As regards the 
ratification of the WTO Accession Package, the te rms of the accession would come into force once 
the Accession Package was ratified by the National  Assembly.  The representative of Afghanistan 
noted that ratification of the Accession Package would establish enforceable legal obligations 
without specific conforming legislation.  The rati fication of the WTO Package would create a Treaty 
obligation, which superseded domestic law. Rulings would be based on provisions stipulated in 
WTO agreements in case of conflict with national legislation. 
64. The representative of Afghanistan confirmed th at sub-central entities had no autonomous 
authority over issues of subsidies, taxation, trade policy or any other measures covered by 
WTO provisions.  He confirmed that the provisions of the WTO Agreement, including Afghanistan's 
Protocol of Accession, would be applied uniformly throughout its customs territory and other territories under its control, including in regions engaging in border trade or frontier traffic, special 
economic zones, and other areas where special regimes for tariffs, taxes and regulations were 
established.  He added that when apprised of a situation where WTO provisions were not being 
applied or were applied in a non-uniform manner, central authorities would act to enforce 
WTO provisions without requiring affected parties to petition through the courts.  The Working 
Party took note of these commitments. WT/ACC/SPEC/AFG/3/Rev.3 
 
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  IV. POLICIES AFFECTING TRADE IN GOODS 
- Trading Rights 65. The representative of Afghanistan said that in order to engage in any business activity, 
including trading in Afghanistan, there was a need for corporate registration as a legal person or a 
sole proprietor.  He explained that corporate regist ration, which entailed a creation of a legal entity 
to operate a business in Afghanistan, was not the same as a business licence.  
Corporate registration as a legal person or registration as a sole proprietor was conducted in 
accordance with the Corporations and Limite d Liability Companies Law of 30 January 2007.  
However, the applicant had to apply for corporate registration at the Business Licensing 
Department (BLD) at the Ministry of Commerce and Industries (MoCI), which referred the 
application to the Afghan Central Business registry  at MOCI, by filling in the required forms and 
submitting:  (i) application for corporate registration; (ii) Articles of Association, and Shareholders' 
Agreement; and (iii) two passport size photos.  Af ghan citizens were required to provide their 
national identity card.  Foreign citizens (as individual investors or representatives of a foreign company) had to provide a copy of their passport.  For foreign legal entities, a copy of certificate 
of registration of the legal entity attested by  the Ministry of Foreign Affairs and the Afghan 
Embassy in the home country of the foreign legal entity were also required.  These requirements 
remained important for Afghanistan for security reasons and prevention of terrorist acts.  
The process for corporate registration took less than one day. 
66. The representative of Afghanistan said that the fee for corporate registration was 
one per cent of capital.  Most applicants regist ered on the basis of minimum required capital of 
approximately US$1,000, i.e. the fee was approx imately US$10.  The percentage fee had been 
eliminated in 2012 and replaced with a fee of US$20, which was below the cost of services 
rendered.  Adjustment would be made to reflect the approximate cost of services rendered.  
The fee was the same for domestic and foreign applicants and was paid only once during the time of registration.   
67. The representative of Afghanistan stated that information regarding new registered legal 
persons (e.g. name of business, general information, initial capital, contact) would need to be 
published in the Official Gazette.  The fee was approximately AF 3 per character.  Re-registration 
of any changes would need to be again published in the Official Gazette.  
68. In order to engage in trade for commercial activities (i.e. importing for distribution and retail 
sale as opposed to importing equipment, input or  raw materials for the purpose of production and 
operations of businesses), the legal person and sole proprietor needed to have a business licence. 
Corporate registration was sufficient for domestic distribution.  Retail sale required only a permit from the municipality where the shop was located.  The representative of Afghanistan noted that a 
business licence was not an activity licence but a licence that granted the right to a natural person 
or a legal entity to engage in international trade activities (covering import and/or export).  
Information on business licensing procedures for export and import operations was provided in WT/ACC/SPEC/AFG/3/Rev.3 
 
- 24 - 
 
  Annex 3 of document WT/ACC/AFG/4.  He further said that business licensing was regulated by the 
Ministry of Commerce and Industries Instruction on Business Licensing of 10 April 2004.  
69.   All applicants for a business licence had to complete the application form provided by the 
Directorate of Business Licensing of the Ministry of Commerce and Industries.  The documentation 
required to apply for a licence was as follows:  (i) an application letter from the investor; 
(ii) National ID card of the investor; (iii) fee calculation form (forma e sanjesh) from the Business 
Licensing Directorate; (iv) Corporate Status (Artic les of Association); (v) Corporate Identity form; 
and (vi) Letter to the Afghanistan Central Busine ss Registry (ACBR) from the Business Licensing 
Directorate of the Ministry of Commerce and In dustries to proceed with the registration.  
Domestic and foreign investors followed the same process.  He further stated that Afghan 
applicants for a business licence would need to provide an ID card ( Tazkera ) and a financial 
statement by the business applicant's bank.  All foreign applicants would have to provide the 
following additional information:  (i) passport an d a valid business visa; and (ii) notarized and/or 
certified financial statement by the business applicant's bank and/or accredited account.  
The representative of Afghanistan confirmed that an y domestic or foreign firm or individual could 
obtain business licenses for importation or exportation without the requirement of investment.  
70.  The representative of Afghanistan stated that it took maximum one day to obtain a 
business licence.  Five signatures were required at the MOCI, 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 similar to the initial process of obtaining the licence.  For the renewal, which took less than one day, a confirmation from Mostufiat Departments that the 
company had paid its taxes was necessary.  The confirmation from Mostufiat Departments took 
less than one hour.  The representative of Afghanistan further noted that the process of obtaining 
the business licence required that traders approach four other ministries which required additional 
10 days.  
71. The representative of Afghanistan said that the schedule of fees for obtaining a business 
licence was the following:  (i) for Afghan legal persons approximately US$57; (ii) for sole 
proprietor approximately US$34; (iii) for foreign natural and legal persons approximately 
US$1,400 plus approximately US$29; and (iv) for agency (representative office) US$1,900 plus 
approximately US$19.  The fee schedule for the annual renewal of the business licence was the 
following:  (i) for Afghan legal persons approximately US$43; (ii) for sole proprietor approximately US$33; (iii) for foreign natural and legal persons US$400 plus approximately US$29; and (iv) for 
agency (representative office) US$900 plus approximately US$19.   
72. The representative of Afghanistan confirmed that all persons including legal and natural 
(domestic/foreign) persons could import without a business licence, when importing for reselling, 
and without any AISA licence for own use (i.e. importation for further incorporation in 
manufacturing).  However, those who did not have a business licence were charged 3% fixed tax 
(charged on customs duty and the value of impo rted goods) on imported goods instead of 2% 
fixed tax for those who had a business licence.  The fixed tax collected could be used against the WT/ACC/SPEC/AFG/3/Rev.3 
 
- 25 - 
 
  tax liability of a trader, i.e. fixed tax payments on imports could be claimed as credit in the 
calculation of a trader's annual income tax assessment.  He noted that this was a minor administrative process. He also noted that currently, there were no limitations established with 
respect to forms of commercial presence in Afghanistan either generally or for specific business.  
In reply to a specific question, the representative of Afghanistan confirmed that the act of 
importation and the act of distribution were distin ct in the context of the business licence and that 
distributors or retailors did not need a business licence from MoCI.  
73. Some Members raised concerns regarding the relationship between corporate registration 
and business licensing and the higher business licence fees for foreign applicants which, in their 
view, constituted a form of business taxation and was inconsistent with WTO obligations in 
Articles II, III, VIII and XI of the GATT 1994.  The representative of Afghanistan replied that 
Afghanistan was further reforming the current system to separate and make distinct commercial 
registration from business licensing, to restructure the business licence, and ensure conformity 
with the GATT 1994 upon accession to the WTO to reflect the approximate cost of services 
rendered.  A legislation to reflect the new system had been adopted.  Under the new system, 
Corporate registration would be delinked from business licensing; the Business licence would be 
renamed to Trade Licence; the Trade Licence would not be a pre-requisite for corporate 
registration and the applicant would apply directly at ACBR for corporate registration; 
Trade licence could be obtained after corporate registration was completed; only companies 
interested in engaging in trade activities (impor t and export) would need to have trade licence; 
the trade licence would be issued on an auto matic basis by the Ministry of Commerce and 
Industries and would not require any pre-approval of other ministries; the period for obtaining the 
trade licence would be maximum one day; a non- discriminatory fixed fee would be charged for 
issuing/renewing trade licence (for natural persons US$120; and for legal persons US$200); 
no minimum capital or investment would be required to issue trade licence; the trade licence 
would be renewed automatically and annually; the trade licence could be used by companies for 
importing goods to be commercially traded; the period of validity of licence would be for one  
year; and the trade licence would be presented to customs in order to clear goods.  Finally, like 
the business licence, the trade licence would only be needed for import/export and not for 
domestic distribution.  
74. The representative of Afghanistan confirmed th at a domestic trader or a foreign exporting 
company, registered to do business in Afgh anistan might secure a trade licence allowing 
importation of goods, without the intent to distri bute the goods, but instead to contract with a 
local firm to receive the goods and actually distribute them.  He further informed that the 3% fixed 
tax would be eliminated prior to accession to th e WTO.  Traders would need to have the Trade 
License for importing where the 2% fixed tax (charg ed on customs duty and the value of imported 
goods) would continue to apply until the end of 2020.  
75. Members raised concerns 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 WT/ACC/SPEC/AFG/3/Rev.3 
 
- 26 - 
 
  urged Afghanistan to reform its fee structure.  The representative of Afghanistan described the 
specific licence requirements and fees by stating that medicines (including raw materials for producing medicines) could only be imported by companies that had at least one pharmacist on 
their staff.  A person wishing to import medicines and medical equipment needed to request a 
licence for engaging in such activities.  This licence was valid for one year and costed 
approximately US$800.  He further added that foreign companies wishing to engage in importing 
medicines and medical equipment were required to have a pharmacist on their staff, and such 
Pharmacist did not have to be Afghan.  The licence cost was the same in this case.  The licence 
could be renewed annually at no cost.  If the licence was not utilised during the year, the applicant 
needed to re-apply for a new licence.  In addition to this activity licence, the importer would need 
to have a permit from the Ministry of Public Health (MPH) to import medicines and medical equipment.  He further said that the reason for a different licence fee was to encourage more 
Afghan nationals to be engaged in international trade activities, especially in the trade of 
medicines and medical equipment.  He added that Afghanistan would revise the fees structure to 
bring it into compliance with Article VIII of the GATT 1994.   
76. The representative of Afghanistan confirmed that from the date of accession, Afghanistan 
would grant any natural or legal person, regardless of physical presence or investment in 
Afghanistan, the right to be the importer of reco rd of any product allowed to be imported into 
Afghanistan, at any level of distribution, and that its laws and regulations relating to the right to 
import or export goods and all fees, charges or taxes levied on such rights would conform fully with its WTO obligations, including Articles VIII:1(a), XI:1, and III:2 and 4 of the GATT 1994, 
Article III of the General Agreement on Trade in Services, and Article 63 of the Agreement on 
Trade-Related Aspects of Intellectual Property Rights .  He also confirmed that the right to import 
and to export would be granted in a non-discriminatory and non-discretionary manner from the 
date of accession, and requirements for commercial registration or application for activity licenses 
or other trading rights for importation and exportation would be for customs and fiscal purposes 
only, would not require investment in Afghanistan nor confer the right to distribute there, and 
would not constitute a barrier to trade.  The Working Party took note of these commitments. 
A. IMPORT REGULATIONS 
- Ordinary customs duties 
77. The representative of Afghanistan said that the Customs Law of 2005 was currently in force.  
He noted that various amendments would be made to ensure consistency with the WTO rules.  
He further stated that Afghanistan had prepar ed draft amendments in 2010, which had been 
submitted to the Ministry of Justice.  
78. The Afghanistan National Tariff Schedule (ANTS) was based on the Harmonized Commodity 
Description and Coding System (HS 2012) and tariffs were applied at the eight digit.  The tariff 
structure maintained 14 tariff rates:  0, 1, 2.5, 3.5, 5, 8, 10, 12, 16, 20, 25, 35, 40 and 50%.  
The tariff structure allowed for the use of ad valorem  tariffs, specific duties and combination of 
ad valorem  and specific tariff rates.  The representative of Afghanistan stated that at present only WT/ACC/SPEC/AFG/3/Rev.3 
 
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  ad valorem  tariff rates were applied.  In reply to a specific question, he said that the HS2012 tariff 
nomenclature was not adopted through amending the Customs Law but by revising and adopting 
Afghanistan's Tariff Schedule, which was a separate document from the Customs Law.  
Afghanistan made sure that its tariff nomenclature was consistent with the World Customs 
Organization Harmonized system.  As such, Afghanistan's tariff nomenclature was revised every 
time a new HS version was produced by the World Customs Organization.  There were no legal 
requirements to change tariff rates periodically.  Based on proposals by the private sector or 
relevant ministries, the Director General of Customs made recommendations to the Minister of 
Finance to revise tariff rates in the Tariff sched ule.  Recommendations for changes in tariff rates 
were then approved by the Minister of Finance.  Subsequently the revised Tariff Schedule with new 
rates was published. 
79. The representative of Afghanistan said that the currently applied tariff rate structure was 
made up of relatively low tariff rates and reflected Afghanistan's intention to establish an open, 
market-based economy (see details for 2011 in Table 4(a) and Table 4(b)).  As the process of 
economic development following decades of conflict and economic isolation was still in early 
stages, Afghanistan could require undertaking some tariff adjustment.  In such cases, the 
Government would take into consideration the economy-wide impacts, including in particular the 
impact on consumers.  These factors would be reflected in Afghanistan's specific market access 
commitments. 
80. In response to requests from Members, the representative of Afghanistan confirmed that 
Afghanistan would submit its Information Techno logy Agreement (ITA) Schedule to the WTO ITA 
Committee for verification, in accordance with ITA procedures, in order to enable Afghanistan to 
join the ITA when it became a WTO Member.  The Working Party took note of this commitment. 
- Other duties and charges 
81. The representative of Afghanistan said that Af ghanistan charged a Tax Benefiting the Afghan 
Red Crescent Agency of 2% of the value of cust oms duties on all imported commercial goods.   
This charge was equivalent to approximately 0.2% of customs value.  He confirmed that this tax 
was the only tax classified as "Other Duties and Charges" (ODC) and was the only such duties and 
charges that would be bound in Afghanistan's Schedule of Concessions and Commitments on 
Goods. 
82. 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 except for the Red Crescent tax, at a rate of 0.2% of customs value applied on most 
tariff lines.  He confirmed that the Red Crescent tax would be totally eliminated within 15 years 
from the date of accession to the WTO.  He al so confirmed that any other measures applied to 
imported goods of the kind described in paragraph 81 would be eliminated no later than the date 
of Afghanistan's accession and that after accession measures of this kind would not be reapplied or WT/ACC/SPEC/AFG/3/Rev.3 
 
- 28 - 
 
  introduced as separate charges on imports or exports.  The Working Party took note of these 
commitments. 
- Tariff rate quotas, tariff exemptions 
83. The representative of Afghanistan said that Afghanistan did not apply tariff quotas.  
Imported goods could be exempted from customs duty by a legal act by the Afghan Government, 
i.e., President Order, laws and regulations, and Government agreements; and ratified international 
agreements or conventions.  In accordance with  Article 27(2) of the Customs Law, the following 
imported goods could be exempted from paying cu stoms duty:  (i) goods imported by Officials of 
the State during official travels; (ii) office mate rials and equipment of political representatives and 
international agencies, intended to be used in re sidences and offices of representatives of foreign 
countries in Afghanistan, after confirmation of permission to do so by competent authorities; 
(iii) items intended for personal use by foreigners working in Afghanistan according to the terms 
and conditions of their contract; (iv) permitted books, gazettes, magazines and newspapers; 
(v) goods provided for Government projects funded by loans or imported into the country by or for 
public and private foreign and international reli ef and development agencies approved by the 
Government; (vi) personal effects used by Afghan delegations or Afghan international workers and 
their family members while abroad; (vii) travellers' personal goods in accordance with the customs 
tariff; (viii) commercial samples and advertising gifts; (ix) post parcels valued at less than AF 5,000; (x) honorary decorations or awards; (xi) samples sent to organizations protecting 
copyrights or industrial or commercial patent rights; (xii) used movable property belonging to 
natural persons, who transfer their normal place of  residence from another country to Afghanistan, 
as provided in the customs tariff; (xiii) pure-bred breeding animals and insects and laboratory 
animals; (xiv) biological or chemical substances needed for scientific researches; (xv) therapeutic 
substances of human origin and blood grouping and tissue typing reagents; (xvi) substances for 
the quality control of medicinal products; (xvii) fuels, lubricants and equipment carried with and 
necessary for the normal functioning of transport vehicles in accordance with the relevant 
procedure.  The exemption applied only to fuels,  lubricants and equipment of transport vehicles 
bringing goods into Afghanistan from abroad, and not such goods imported for commercial sale; 
and (xviii) other goods could be included as exem pted goods upon recommendation of the Minister 
of Finance and approval by the Council of Minister s.  An approved application form would need to 
be presented to the Customs Office when claiming an exemption. 
84. In response to a specific question, the representative of Afghanistan stated that imports of 
printed books; brochures, leaflets, and other printed matter were exempted from paying customs 
duties in accordance with Article 27 of the Customs Law of 2007.  He said that Afghanistan's tariff 
schedule did not show these goods as being duty-f ree because in practice the exemption was only 
applied on books and materials imported for academic purposes. 
85. The representative of Afghanistan stated that upon accession to the WTO, any tariff 
exemptions would only be implemented in conformity with the relevant WTO provisions including Article I of the GATT 1994 and the TRIMs Agreement.   He further confirmed that any tariff rate WT/ACC/SPEC/AFG/3/Rev.3 
 
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  quotas, if introduced in the future, would be applied and administered in conformity with 
WTO rules and regulations, including Article I and the Agreement on Import Licensing Procedures.  The Working Party took note of this commitment. 
- Fees and charges for services rendered 
86. The representative of Afghanistan stated that Afghanistan did not currently charge any 
customs processing fee per se .  He noted that the Afghan Customs Department charged for costs 
of various customs forms including approximately US$20 for a T-1 Form at the border and approximately US$4 for ASYCUDA electronic processing fee (see Table 5(a)) which were essentially 
fees for customs processing.  He noted that these fees were below the cost of services rendered 
and would be adjusted in the future.  He further noted 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.  This fee was not set through any 
legislation.  In reply to a question concerning this fee schedule, he said that the transit form, 
issued by Transit Department at MOCI, primarily served as the declaration 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.  One component of 
this fee was intended to recover these related administrative costs to the issuance of transit form 
and not the overall operations of the Transit De partment.  The other component of this fee was 
associated with permit to allow goods to transit and use roads in Afghanistan, and, thus, the two 
rates depending on weight.  Once ASYCUDA T2 Transit form was implemented at all entry points in 
Afghanistan, the role of MOCI Transit Department in issuing the Transit Form would be 
reconsidered.  In reply to a question regarding the status of implementation of T2, ASYCUDA T2 
was now being implemented between Torkham (border with Pakistan) and Hairatan (border with 
Uzbekistan).  It was expected that T2 would be implemented at all key border posts in 2014 
provided donor support continues for this work.  
87. Asked about other fees, the representative of Af ghanistan confirmed that all fees applied in 
connection with importation and exportation had b een described in Table 7(a) and Table 9 and for 
most licenses and approvals no fees were charged.  He stated that there were fees for customs 
storage (see Table 5(b)).  For goods, which were imported duty free, the rate before exemption or 
the previously applied rate of duty was used for the purpose of computing the storage fees.  
The representative of Afghanistan acknowledged that the current fee structure for storage was 
WTO-inconsistent.  He said that Afghanistan was working on establishing a new WTO-consistent 
structure for storage fees based on fixed fee per weight to bring it into conformity with Article VIII 
of the GATT 1994, from the date of accession.  In  March 2014, an appropriate legislative act would 
be adopted to bring the new fee structure into fo rce in 2014 but no later than from the date of 
accession.
  In response to a Member's concern that the permit fee for importation of medicines 
and medical equipment could not be based on th e value of imports, the representative of 
Afghanistan stated that Afghanistan would adjust this fee prior to its WTO accession to reflect the cost of services rendered.  He also acknowledge d that the licence fee to import medicines and 
medical equipment (nationals US$800 while foreigners were charged US$5,000) was WT/ACC/SPEC/AFG/3/Rev.3 
 
- 30 - 
 
  WTO-inconsistent and would be replaced prior to WTO accession with fee consistent with 
GATT Articles III and VIII.  The Mi nistry of Public Health (MPH) would revise the current fees 
structure to ensure that it reflected the cost of services rendered and was applied equally on 
foreign and domestic importers, by 2014.  Draft amendments to the Regulation on Production and 
Import of Medicines of February 2007 would be adopted prior to WTO accession to adjust these 
fees.   
88. As regards the fee for import licence for telecommunications equipment listed in Table 7(a), 
the representative of Afghanistan noted that the fee for import licence was designed to reflect the 
costs of services rendered related to this licence which included 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 were in accordance with the licence. 
89. In reply to a question concerning a discriminatory licensing fee for importation of films listed 
in Table 7(a), the representative of Afghanistan stated that Afghanistan would revise the fee 
structure to ensure consistency with Article I of the GATT 1994.  As regards the additional fee of 
US$10 for a "board review", he said that this fee was for screening of films for the purpose of 
censoring and the amount reflected the cost of services rendered.   
90. The representative of Afghanistan confirmed that his Government would revise its legislation 
on its fees for customs storage to ensure that by 1 July 2014 the application of these fees was in 
accordance with Article VIII of the GATT 1994.  He further confirmed that the fees for licenses to 
import medicines and medical equipment would be revised to conform to WTO provisions, and that from the date of accession any fees or charges imposed on or in connection with importation and 
exportation, would be applied in accordance with  the provisions of the WTO Agreement, including 
Articles I and VIII of the GATT 1994.  The Wo rking Party took note of this commitment. 
- Application of internal taxes to imports 
91. As regards taxes applied to imports, the representative of Afghanistan stated that there 
were:  (i) tax benefiting the Afghan Red Crescent Agency applied on all imports (see Section on 
"Other Duties and Charges"); (ii) fixed tax; and (iii) the Business Receipts Tax (BRT)  (see Table 6(a) and Table 6(b)).  There was no exci se duty applicable in Afghanistan.  A draft Law 
on Value Added Tax (VAT) was pending approval by the National Assembly. 
92. As regards the application of the fixed tax, the representative of Afghanistan said that a tax 
of 2 and 3% were charged on imports (customs duty plus customs value).  In response to a 
specific query regarding these taxes, he said that:  (i) persons who imported goods with a 
business licence were charged 2% tax; (ii) persons who imported goods without a business licence 
were charged 3% tax; (iii) persons with investme nt licence (only) from AISA were charged 2% tax 
when importing for own use /operations and 3% tax when importing for commercial purpose; 
(iv) persons with investment licence from AISA and a business licence from BLD were charged 2% 
tax when importing goods for own use/operations or commercial purpose; and (v) natural persons 
importing goods for their own consumption without any licence were charged 3% tax.  WT/ACC/SPEC/AFG/3/Rev.3 
 
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  93. The representative of Afghanistan stated that in accordance with Article 70 of the Income 
Tax Law of 2009, administered by the Ministry of Finance, the fixed tax, in addition to import duties, was applied on imports and was not levied on like locally produced goods.  The fixed tax 
collected could be used against the tax liability of a trader, i.e. fixed tax payments on imports 
could be claimed as credit in the calculation of a trader's annual income tax assessment.  He noted 
that this was a minor administrative process for advance payments of taxes.  The representative of 
Afghanistan added that nonetheless, Afghanistan would eliminate the 3% fixed tax prior to 
accession.  Amendments to the Income Tax Law of 2009 had been prepared for this purpose.  
He further noted that Afghanistan would eliminate the 2% fixed tax no later than the end of 2020.  
He stated that Afghanistan needed such period in order to further improve its tax administration 
and collection procedures.  
94. The representative of Afghanistan noted also that a Business Receipts Tax (BRT) of 2% was 
charged on imports (customs duty plus customs value) and on the total gross income (sales) of 
domestic legal persons.  He confirmed that BRT was not applied on the gross income of importers.  
As such, a BRT of 2% was indirectly applied on do mestic goods.  The representative of Afghanistan 
said that Afghanistan did not view a BRT to be in violation of Article III of the GATT 1994.  
He further stated that a VAT Law was approved by the Council of Ministers in May 2013 and, once 
adopted, would gradually replace the BRT on both  imports and gross income (sales) of domestic 
legal persons with the aim of total elimination of  BRT by 2020.  The level of the VAT would be 10% 
and would apply equally on taxable goods, services and imports.   The Law had been submitted to the National Assembly in July 2013 for adoption and would come into force before the end of 2014.  
95. Asked to provide additional information concerning the application of the VAT law, the 
representative of Afghanistan stated the initial threshold for applying the VAT was on firms with 
turnover exceeding approximately US$4 million.  Around 400 firms in Afghanistan had turnover 
over this threshold and around half of them were  traders.  He indicated that Afghanistan did not 
currently have experience or a system in plac e for administering VAT.  The purpose of this 
threshold (approximately US$4 million) at the init ial stage had been to allow Afghanistan's tax 
authority to develop appropriate mechanisms and ga in experience in applying VAT on initially a 
small number of companies. The VAT Law was expected to be adopted by the end of 2014. 
Its implementation however would not start until 2015 given the need to develop extensive 
institutional mechanisms and lack of capacity.  During 2014, Afghanistan would be elaborating implementation mechanisms, making necessary restructuring to tax administration, and building 
related capacity and business awareness.  Procedures would be in place for risk management and 
to prevent fraud including cases of proliferation of subsidiary (smaller) importing firms to "beat the 
threshold.  In response to a question regarding phasing-in of VAT, the representative of 
Afghanistan indicated that the Ministry of Fi nance had not yet elaborated the schedule of 
reductions of the VAT threshold.  All persons with turnover above any set threshold would be 
subject to VAT regardless of the type or owners hip of business. It was expected that VAT would 
apply on the majority of businesses in Afghanista n by the end of 2020.  He further clarified that 
the tax liability of import brokers was based on their income from performing brokerage services WT/ACC/SPEC/AFG/3/Rev.3 
 
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  and did not include the turnover of their importin g clients. VAT applied based on the turnover of 
the Afghan entity receiving the goods rather than the foreign exporter's turnover. 
96. The representative of Afghanistan confirmed th at from the date of accession, except for 
fixed tax and BRT where a transition applies until the end of 2020, Afghanistan's laws, regulations 
and other measures relating to internal taxes an d charges levied on imports would be in full 
conformity with its WTO obligations, including Article III of the GATT 1994, and that it would 
implement such laws, regulations and other measures in full conformity with those obligations.  
The Working Party took note of these commitments. 
- Quantitative import restrictions, incl uding prohibitions, quotas and licensing 
systems 
97. The representative of Afghanistan said that lic enses, permits or approvals were required for 
the importation of medicines, medical equipmen t, cosmetics and pharmacy tools; veterinary 
medical instruments and veterinary drugs and bi ological materials; printed books, brochures, 
leaflets, and other printed matters; films; telecommunications equipment; armoured vehicles, arms, ammunitions, military equipment; precurso rs and narcotic chemicals; endangered species 
and ozone-depleting substances.  Licenses were valid for one year, except for precursors and 
narcotic chemicals (six months) and endangered species (six months with extension for one year).  
Permits were granted for a single import transaction except for veterinary medical instruments and 
veterinary drugs and biological materials where multiple import transactions were authorised 
(see Table 7(a)).  In many cases, importers had the option to apply for permits, licenses, and 
approvals after the arrival of goods at entry points into the territory of Afghanistan.  He noted that 
in most cases the period of validity and terms of licenses and permits were not established by law 
and that a law on foreign trade in goods would be adopted which would formally set the validity 
period to be one year.  Information on import licensing procedures was provided by Afghanistan in 
document WT/ACC/AFG/10.  Ozone-depleting substa nces requiring import permits from the NEPA, 
as per the Law on Environment of 25 January 2007, were listed in Table 7(b).  
98. The representative of Afghanistan said that the import of medicines and medical equipment 
was subject to permits of the Ministry of Public He alth (MPH).  To apply for a permit, the applicant 
was required to hold an activity licence for engaging in the trading of medicines and medical 
equipment from MPH and a business licence from MoCI.  Companies engaged in importation of 
medicine and other medical equipment could not operate without a pharmacist, i.e. only 
companies that had at least one pharmacist (who can be a foreign certified pharmacist) on their 
staff could apply for the right to import medicines and medical equipment.  Natural persons 
(doctors and pharmacists) could not import medicines or medical equipment.  In addition, medicines and medical equipment to be imported needed to be registered in the Legal Medicines 
List.  Import of medicines and medical equipment, which were not in the Legal Medicines List, 
could be allowed in special cases, on the basis of  a proposal of the Pharmacy Affairs Department 
and approval of the National Medicine and Food Board.  He added that the permit system for 
medicines and medical equipment was maintained based on the Law on Medicine of WT/ACC/SPEC/AFG/3/Rev.3 
 
- 33 - 
 
  14 November 2008, the Law on Public Health of 24 February 2007, and the Council of Ministers 
Regulation on Production and Import of Medici nes and Medical Equipment of 19 February 2007.  
The application for import permits could be submitte d at any time before the importation, including 
upon arrival of goods at the port of entry.  Proc essing time was less than three days, provided that 
all required documents were submitted.  Upon obtaining a permit for import, a fee of 0.075% of 
the total cost of imported medicines was charged.   
99. The representative of Afghanistan said that ba sed on Article 20 of the Regulation on Export 
and Import of Medicines and Tools of February 20 07, a sample ought to be taken from every Batch 
or Lot number of medicines and medical devices.  A professional representative of the General 
Department of Pharmacy Affairs (GDPA) performed sampling.  The duration of the test was 
different and depended on the type, compositions and dosage form of medicines.  It normally took 5-10 days.  The representative stated that this process did not hinder trade and was in line with 
international best practices.  Nonetheless, he added that modernization of laboratories could help 
in reducing testing time and Afghanistan would appreciate any assistance from WTO Members in 
this respect. 
100.  As regards importation of pesticides, he said that an import permit was not required but an 
agreement had to be signed between the Department of Plant Protection and Quarantine and 
importers of agricultural pesticides of various types.  The agreement laid out the obligations of 
both parties, which included requiring importers to provide safety and quality certificate of 
pesticides from the country of origin, conditions for storage, transport, use etc. for the pesticides.  Samples were taken at the border for testing of pesticides prior to clearance.  If the goods were in 
accordance with the WHO and FAO prescribed lists,  generally, in a time period of one day, the 
Plant Protection and Quarantine service would certify the Agreement of Conditions.  No fee was 
charged for the Agreement.  The Agreement of Conditions had to be obtained prior to finalization 
of the Customs clearance procedures and removal of the goods from Customs control Asked about 
any restrictions for dangerous pesticides, the representative of Afghanistan provided a list of 
banned and restricted pesticides (see Table 8).  As regards importation of agrochemicals, the 
importer had to provide information about the importing entity to MAIL and a quality certificate 
issued in the country of origin was required. 
101.  The Representative of Afghanistan indicated 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).  The holder of such licence could import all types of telecom equipment that were 
commercially sold in the market.  The Importer and Seller License might be obtained at any time 
before goods were shipped to Afghanistan.  As re gards the fee for the Importer and Seller License 
for telecommunications equipment listed in Table 7(a), he said that this fee was intended to reflect 
the costs of services rendered by ATRA related to this licence which include the cost associated 
with issuance of the licence and confirmation of  equipment, when requested by customs, at the WT/ACC/SPEC/AFG/3/Rev.3 
 
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  time of importation to ensure that they were in accordance with the licence.  The representative of 
Afghanistan 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 phon e services, licence for internet service provider, 
and licence for Telecom Technology Solution Provider (TTSP).  The fees for obtaining these activity 
l i c e n s e s  w e r e  p a i d  o n c e  a n d  w e r e  l i s t e d  i n  T a b l e  7 ( b )  i n  A n n e x  2 .   H e  d e f i n e d  T T S P ,  w h e n  
requested by one Member, to be a business which provides consultancies and technical services in 
installing telecommunications equipment. 
102.  The representative of Afghanistan said th at Article 53 of the Customs Law of 2005 
authorised the Afghan Customs Department (ACD) to adopt prohibitions or restrictions for reasons of:  public morality, public security, protection of  environment, health and life of humans, animals 
or plants, the protection of national treasures possessing artistic, historic or archaeological value 
or the protection of industrial and commercial prop erty and other state policies.  He stated that the 
Tariff Schedule of Afghanistan prohibited the imports of:  (i) alcoholic drinks; (ii) live pork; 
(iii) meat and edible offal of pork; (iv) pork fat; (v) cotton seeds; and (vi) narcotics and illegal 
drugs.  He said that the import of liquorice, carpets, rugs of wool or fine animal hair, marble and 
travertine, table salt, powdered salt, gypsum, anhy dride and plasters was no longer prohibited.  
In reply to a specific question, he added that import prohibitions on table salt, powdered salt, 
gypsum, anhydride and plasters were eliminated in August 2011 by removing the reference to prohibited goods marked as "P" in Afghanistan's Tariff Schedule.  The representative of 
Afghanistan confirmed that the import of ammonium nitrate was not allowed because of security 
reasons as it could be used in making bombs and Improvised Explosive Devices (IEDs).  He also 
stated that the import of almonds and walnuts was no longer prohibited but the re-exportation of 
such items was banned.   
103.  In response to a concern that there was no justification for the import prohibition of cotton 
seeds, the representative of Afghanistan said that  this measure had been in place for many years 
due to historic evidence of disease in cotton seeds imported from Central Asian countries.  
He stated that a new draft Law on Protection and Quarantine was being finalized which would be in 
accordance with the principles of the WTO SPS Ag reement.  After further scientific research to 
determine if the disease still existed, decision would be taken in line with the WTO SPS Agreement.  He further stated that the import ban on cotton seed was eliminated.  
104.  Asked to explain if Afghanistan intended to establish a WTO-consistent licensing system, the 
representative of Afghanistan stated that a law on foreign trade in goods would be adopted which 
would reflect the provisions of the WTO Agreement on Import Licensing Procedures.  He stated 
that the current situation reflected Afghanistan's limited control over and regulation of imports.  
Each ministry and state body listed in Table 7(a) currently maintained its own import licensing 
regime.  Afghanistan's import regime, including its import licensing regime, was expected to 
evolve in the future, keeping in line with international obligations.  The representative of WT/ACC/SPEC/AFG/3/Rev.3 
 
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  Afghanistan submitted a revised document WT/ACC/AFG/10, which would also contain information 
concerning permits and approvals necessary to import medicines and medical equipment; and printed books, brochures, leaflets and other printed matters.  He also said that the draft Law on 
Foreign Trade in Goods had been submitted to the Ministry of Justice (MoJ) in June 2013.  
An updated copy of the Draft was provided to Working Party Members.  He further indicated that 
the rules and procedures on automatic and non-automatic licensing had been developed in the 
form of Regulations on Import and Export Licensin g.  A copy of the Draft had been transmitted to 
the WTO Secretariat for review by Working Party and would be adopted subsequent to the 
adoption of the Law on Foreign Trade in Goods. 
105.  The representative of Afghanistan confirmed that from the date of accession Afghanistan 
would eliminate and would not introduce, re-introduce or apply quantitative restrictions or other non-tariff measures on imports, such as licensing, quotas, bans, permits, prior authorisation 
requirements, licensing requirements, and other rest rictions having equivalent effect that cannot 
be justified under the provisions of the WTO Agreement.  In this regard, Afghanistan eliminated its 
import prohibition on cotton seed, table salt, powd ered salt, gypsum, anhydride, and plasters prior 
to accession to the WTO.  If balance-of-payme nts measures were necessary, Afghanistan would 
impose them in a manner consistent with the relevant WTO provisions, including Article XII and 
Article XVIII of the GATT 1994 and the Understandin g on Balance-of-Payments Provisions of the 
GATT 1994.  He further confirmed that the legal authority of the Government of Afghanistan to 
ban, prohibit, or suspend imports and exports or to apply licensing requirements that could be used to ban, prohibit, suspend or otherwise restri ct the quantity of trade would be applied from 
the date of accession in conformity with the requirements of the WTO except as otherwise 
provided for in Afghanistan's Protocol of Acce ssion.  The Working Party took note of these 
commitments.    
- Customs valuation 
106.  The representative of Afghanistan stated that the rules on customs valuation were stipulated 
in the Customs Law of 2005 and the Council of Mi nisters Regulation No. 38 on Determining the 
Price of Goods in Customs, in which valuation methods were defined.  He added that his 
Government recognized that changes to the Customs Law and a new Regulation No. 38 would be 
required for purposes of closer conformity with the valuation methods and other obligations of the 
WTO Agreement on Customs Valuation (CVA). 
107.  Based on the provisions of Regulation No. 38,  system of customs valuation in Afghanistan 
for both imports and exports was based on the principles set out in the Agreement on 
Implementation of Article VII of the GATT 1994.  Valuation was based on the transaction value of 
the goods subject to adjustments due to the incl usion of cost insurance and freight charges.  
In case of dispute over accuracy of the transactio ns value, one or more of the alternative methods 
provided for in the CVA.  To the extent that th e Customs Law and Regulation No. 38 lack specific 
provisions related to the valuation methods specified in the Agreement, proposed amendments to the Customs Law would incorporate them in full in the law.  Concerning Article 7 of the Agreement, WT/ACC/SPEC/AFG/3/Rev.3 
 
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  Article 8 of Regulation No. 38 set out a "fall-ba ck" method of valuation where the customs value 
would be determined on the basis of one of the methods the other methods, but ignoring some of the details of the characteristics of the goods, such as colour, quantity, period, etc. 
108.  Members stated that they had reviewed Afghanistan's legislation pertaining to the 
implementation of the CVA, including Regulati on No. 38 and the draft amendments to Customs 
Law and found not to be in full conformity with its provisions.  In particular, the provisions of 
Articles 24 and 26 of the draft Customs Law amen dments and Article 11 of Regulation No. 38 
appeared to provide for the valuation of goods on bases prohibited by the CVA.  Members noted 
that the CVA provided a fair, uniform, and neutral system for the valuation of all goods for 
customs purposes and precluded the use of arbitrar y or fictitious customs values.  They expressed 
extreme concern with these provisions and asked th e representative of Afghanistan to explain how 
they could be administered in conformity with the CVA, in particular with the absolute prohibition 
in Article 7.2(f) of that Agreement of valuation based on minimum values.   
109.  In reply, the representative of Afghanistan stated that further amendments would be 
proposed to the Customs Law and that Regulation No. 38 would be replaced by a new Regulation 
to fully incorporate the prohibitions stipulated in Article 7.2 and other provisions of Article 7 of the 
WTO Agreement on Customs Valuation.  In particular, it would be made clear in the legislation that 
under no circumstances would minimum values be applied for the determination of customs 
valuation.  In addition, as provided for in Arti cle 11 of the CVA amendments were  proposed to 
Article 18 and Article 20 of the Customs Law wh ich would require the General Directorate of 
Customs or the Customs Arbitration Administration, when an adverse decision was made on 
appeal, to notify the applicant in writing, give reasons for the decision, and advise the applicant of 
his rights of further review; provide the applican t with the option to appeal a decision by the 
General Directorate of Customs to either the Customs Arbitration Administration or a court of 
competent jurisdiction, and explicitly provide that there would be no penalty or threat of penalty 
made against a person by reason of the fact that an appeal had been made. 
110.  The representative of Afghanistan continued that Article 9 of the CVA was implemented 
pursuant to Article 25 of the Customs Law, which stated that a customs value had to be computed 
in Afghan currency at a rate of exchange that was established by the Da Afghanistan Bank and 
published at http://www.centralban k.gov.af.  He also noted that Article 10 of the CVA was 
implemented through Article 13 of the Customs Law, which expressly prohibited the Customs Authority from disclosing information about the valuation of specific good, the names, addresses or 
other details about suppliers of goods, testing results, or information that was provided to the 
Customs Authority on a confidential basis, with out the express permission of the person who 
provided the information and without legal authority to do so.   
111.  Responding to several questions, the representative of Afghanistan pointed out that, as 
required by Article 12 of the CVA, the Govern ment of Afghanistan published its laws and 
regulations on customs valuation in the Official Gazette of the Ministry of Justice at 
www.moj.gov.af, and also in the hard copy version of the Official Gazette.  Concerning judicial WT/ACC/SPEC/AFG/3/Rev.3 
 
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  decisions, the law on Organizational Structure an d Jurisdiction of Courts of 21 May 2005 required 
the publications of judicial decisions.  These we re published on the website of the Supreme Court 
of Afghanistan as well as in Mezan Gazette and Qaza  Magazine.  As for administrative rulings, he 
acknowledged that these were not currently publishe d.  However, he continued, under a proposed 
amendment to the Customs Law, the Customs Authority would be required to promptly make 
publically available administrative decisions or rulings of general application by such means as 
would enable traders and other interested persons to become acquainted with them.  
He concluded that it was anticipated that such rulings and decisions would be published on the 
website of the Ministry of Finance.  He also no ted that Article 16 of the CVA, requiring written 
response to enquiries on how valuation was determined, was implemented through Article 12 of 
the Customs Law, which stated that the Customs Authority was authorised to provide information free of charge to a requesting party concerning the application of the customs legislation, unless 
such request conflicted with the confidentiality provisions of Article 13 of the same Law.   
112.  He also acknowledged that Article 13 of the CVA was not yet incorporated in Afghanistan's 
national legislation.  He pointed out that an amendment had been proposed to the Customs Law 
that would allow an importer to obtain release of goods on the basis of a declaration containing 
incomplete or provisional information, such as information related to customs value.  Under this 
proposed amendment, the acceptance by the Customs Authority of such a declaration could be 
subject to provision of a guarantee, and woul d require the declarant to provide any missing 
information within a period specified by the Customs Authority.  The proposed amendment required the Customs Authority to adopt by regula tion the measures necessary to implement this 
procedure.   
113.  The Customs Arbitration Administration and its members were independent of the Customs 
Authority, whose decisions it reviewed, which in view of the representative of Afghanistan was 
consistent with Article 11 of the CVA. 
114.  Article 18 of the draft amendments to the Cu stoms Law provided for a right to appeal 
Customs determinations of customs value, without penalty.  This Article required an initial appeal 
to be made to the General Directorate of Customs; provided for a right of further appeal to the 
Customs Arbitration Administration or to the Commercial Court; and stated that no person would 
be subject to fine or penalty by reason of exercisi ng these rights of appeal.  Article 18 required the 
General Directorate to issue the decision on appeal in writing, provide reasons, and inform the appellant of his further rights of appeal.  The same obligation applied to the Customs Arbitration 
Administration pursuant to Articles 17 and 20(3) of the draft amendments.  The representative of 
Afghanistan said that Commercial Courts provided, in writing, its judicial decision to the appellant, 
including the reasons for its decision.  The Commercial Court did not formally inform the appellant 
about its rights of further appeal.  However, th e plaintiff and defendant were cognizant of their 
rights for further appeal at the provincial level courts.  The representative of Afghanistan continued 
that in line with Article 11 of the CVA, an initial right of appeal was made to "an authority within 
the customs administration", namely, the General Directorate.  Thereafter, the appellant had a WT/ACC/SPEC/AFG/3/Rev.3 
 
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  choice to appeal directly to a court of competent jurisdiction – a "judicial authority" - or to the 
Customs Arbitration Administration established in the Ministry of Finance, to which the Afghan Customs Department was subordinate.  Moreover, decisions by the Customs Arbitration 
Administration could be appealed to the relevant  Commercial Court by the appellant, if the amount 
at issue was AF 50,000 or less, or by the Government or the appellant, if the amount at issue 
exceeded AF 50,000.   
115.  In reply to a specific question, the represen tative of Afghanistan reiterated that a new 
Article 12(a) would be included in the Customs Law which would require the Customs Authority to 
make available administrative decisions or rulings  of general application promptly by such means 
so as to enable traders and other interested persons to become acquainted with them.  
Such decisions and rulings would be published on th e website of the Ministry of Finance and/or the 
Afghanistan Customs Department and could also be published in print. 
116.  In reply to comments that Articles 2.1(b), 2.2, 2.3, 3.1(b), 3.2, 3.3, 15.2 and 15.3 of the 
CVA were currently not incorporated in Afghanistan's legislation, he stated that these provisions 
were included in the draft Regulation on Customs Valuation which would replace the Council of 
Ministers Regulation No. 38 of 23 January 2006.  He added that the Interpretative Notes of the 
WTO Agreement on Customs Valuation, the Decision on Software Valuation, and the Decision on 
Treatment of Interest Charges were also incorporated in the above-mentioned draft Regulation 
and had been submitted for review by the Working Party in November 2012.   
117.   The representative of Afghanistan confir med that, as from the date of accession, 
Afghanistan would apply the WTO provisions concerning customs valuation, including the WTO 
Agreement on the Implementation of Article V II of the GATT 1994 and Annex I (Interpretative 
Note) and paragraph 2 of the Decision on Valuation of Carrier Media Bearing Software for Data 
Processing Equipment (Decision No. 4.1), providing that valuation of software was based on the 
value of the media.  He stated that all methods of valuation used were in conformity with those 
provided in the WTO Agreement on the Implemen tation of Article VII of the GATT 1994; that 
Afghanistan would not use any form of minimum prices or fixed valuation schedules for the 
valuation of imports and any valuation database shall be used by Afghanistan 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.  The Working Party took note of these 
commitments. 
- Rules of origin 
118.  The representative of Afghanistan stated that Chapter 6 of the Customs Law of 2005 
addressed the rules of origin.  Currently, Afghanistan did not have specific acts on rules of origin.  
He confirmed that there were no laws or regulations that would deny access based on country of 
origin.  The representative of Afghanistan indica ted that several amendments were being prepared 
concerning origin rulings prior to importation.  In response to a specific query regarding advance 
ruling on origin, the representative of Afghanistan stated that the draft amendments to the WT/ACC/SPEC/AFG/3/Rev.3 
 
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  Customs Law of 2005 had been prepared to reflect Article 3(f) and Annex 2, paragraph 3(d) of the 
WTO Agreement on Rules of Origin.  
119.  He further noted that Article 17(b) (Binding Decisions) of the draft amendments to the 
Customs Law authorised rulings on origin of prospective imports.  This Article provided that 
Customs would issue binding decisions and that such decisions on origin would remain valid for 
three years from issuance.  Article 17 also required Customs to issue the decision within 30 days; 
to provide reasons for its decision; and define the conditions under which a decision could be 
revoked or annulled, and the procedures that apply in such cases.  He stated that his Government 
had prepared a draft Order on Advance Ruling on Binding Decisions to implement these Articles of 
the Customs Law.  This draft Order set out rules for application, processing and administration of 
rulings.  It provided for rulings on country of origin of goods, for both preferential and non-preferential purposes, and on questions of ta riff classification of goods (i.e. Article 17(b)(1) 
required Customs to issue rulings on origin and allowed Customs to issue rulings on other 
matters).  The draft Order assigned responsibility  for administration of the rulings programme to 
the Technical Director of Customs within the General Directorate of Customs.  
120.  Certificates of origin were required for all shipments including import and export.  
There were no criteria or requirements that had to  be met by foreign bodies who issue certificates 
of origin.  Currently, the Afghan Customs Department recognized Chambers of Commerce as 
competent authorities in the exporting country to provide certificates of origin.  There was no 
formal process for checking the authenticity of the certificate of origin.  In case of doubt, the Afghan Customs Department would contact, via electronic means, the competent authority 
(Chamber of Commerce) in the relevant country to verify the authenticity of the certificate.  
121.  A Member considered that the requirement of a certificate of origin, issued by Chambers of 
Commerce, for each importation imposed an unnecessary burden on exporters.  In response, the 
representative of Afghanistan stated that his Government had under consideration a revision of 
Article 31 of the draft amendments to the Customs Law in order to clarify the type of documentary 
proof of origin (e.g., declaration of origin by exporter or other competent person; certificate of 
origin; certified declaration of origin) and the conditions under which proof of origin could be 
required.  Where a certificate of origin or certified declaration of origin was required, separate 
procedures would indicate the competent certifying authority or body.  This authority would permit 
the Afghan Customs Department to limit the cases under which documentary proof of origin could be required and to rely on the origin declared in  the goods declaration.  The proposed revision to 
Article 31, which was under consideration, would conform with the terminology of the relevant 
WCO Revised Kyoto Convention.  
122.  Asked to explain a procedure when a shipment lacked a certificate of origin at the time of 
importation, he said that Article 56(a) (Incomplete and Provisional Declarations) of the draft 
amendments to the Customs Law provided that Customs would release imported goods despite a 
missing required document, provided that the declar ant furnished a security to ensure collection of WT/ACC/SPEC/AFG/3/Rev.3 
 
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  any applicable duties and taxes and undertook to provide the missing document within a period 
specified by Customs. 
123.  As for exports, certificates of origin were mandatory for all exports, including to countries 
and for products that did not require such certificat es to be accepted as imports in the country of 
importation.  This policy was in place to ensure that exporters did not face any issues in the 
countries of importation in case relevant authorities requested a certificate.  The certificates of 
origin issued by the Afghanistan Chamber of Comm erce and Industry (ACCI) for exports were the 
only ones recognized by Afghanistan's Customs Authority.  ACCI was the only Chamber in 
Afghanistan that had the system/process and resour ces to issue such certificates and that had 
branches in the 23 regions of Afghanistan.  ACCI fees for issuing the export certificate of origin 
were AF 50 (around US$1) for India and AF 300 (around US$6) for other countries.  These fees were below the cost of services rendered and we re established by the High Council for Chamber 
Issues, which included ACCI representatives, traders, Minister of Commerce and the Deputy 
Minister of Finance.  
124.  He further noted that certificates of origin to exporters who were only exporting to countries, 
which provided preferences to Afghan exports, were  now issued by the ACCI instead of the Export 
Promotion Agency of Afghanistan (EPAA).  
125.  The representative of Afghanistan stated that , from the date of accession, Afghanistan's 
laws and regulations for preferential and non-prefer ential rules of origin would comply fully with 
the WTO Agreement on Rules of Origin.  He further confirmed that Afghanistan's rules of origin would be notified to the WTO Secretariat and the Committee on Rules of Origin by that time.  
The requirements of Article 2(h) and Annex II, paragraph 3(d) of the Agreement would be fully 
implemented from the date of accession and Afgh anistan's Customs Authorities would provide for 
an assessment of the origin of the import upon th e request of an exporter, importer or any person 
with a justifiable cause.  Any request for such an assessment would be accepted even before trade 
in the goods concerned began.  Any such assessment would be binding for three years.  
The Working Party took note of these commitments. 
- Other customs formalities 
126.  The representative of Afghanistan said that importers had to submit a customs declaration 
for imports accompanied by an invoice or other proof of the price actually paid, certificate of 
origin, and shipment documentation.  In response to a specific question, he said that there was no 
need for firms to join the Afghan Chamber of Commerce and Industry (ACCI) in order to trade in 
Afghanistan.  He further added that ACCI did no charge any fees with respect to imports and did 
not provide any services which were mandatory for importers.  
127.  The representative of Afghanistan said that a Memorandum of Understanding between the 
Minister of Finance responsible for customs administration and the Minister of Commerce and 
Industries responsible for dry ports was to be signed in the near future to increase coordination 
between the two existing authorities for border measures.   WT/ACC/SPEC/AFG/3/Rev.3 
 
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  - Pre-shipment inspection 
128.  The representative of Afghanistan stated that  Afghanistan did not intend to implement a 
preshipment inspection programme.  
129.  The representative of Afghanistan confirmed that, from the date of accession, if a 
preshipment inspection scheme were to be introd uced in the future, its operation would be in 
conformity with the relevant provisions of the WTO Agreement, including the Agreement on 
Preshipment Inspection, and the Agreement on Im plementation of Article VII of the GATT 1994, 
inter alia , in respect of the due process and transparen cy requirements of the WTO Agreement, in 
particular Article X of the GATT 1994 and the WTO Agreement on Implementation of Article VII of 
the GATT 1994.  In addition, Afghanistan would ensure that charges and fees for preshipment 
inspection would comply with Article VIII of the GATT 1994, that preshipment entities would 
establish and maintain appeals procedures as foreseen by Article 2.21 of the WTO Agreement on 
Preshipment Inspection, and that that scheme would not constitute an undue and additional 
burden on exporters to or importers of goods into  Afghanistan.  The Working Party took note of 
these commitments. 
- Anti-dumping, countervailing du ties, and safeguard regimes 
130.  The representative of Afghanistan stated that at present Afghanistan currently did not have 
anti-dumping, countervailing duty and safeguard laws.  He added that Afghanistan intended 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 legal authority to restrain imports for balance of payments, 
commercial or competitive reasons existed in Afghanistan, the representative of Afghanistan 
explained that Article 3(42) of the Draft Amen dments to the Customs Law of 2005 defined and 
authorised the application of "commercial policy measures" including the imposition of quotas, ceilings, countervailing duties on subsidized foreign goods, anti-dumping duties, or similar 
provisions for advancing national (keshwar) commercial interests. Article 75 of the Draft 
Amendments to the Customs Law of 2005 required that any release of goods for free circulation 
would be subject to verification of whether or not commercial policy measures had been applied, 
completion of all other requirements for importation of goods, and the collection of the 
customs debt.  Article 17 of the Draft Law on Foreign Trade in Goods also authorised the 
application of anti-dumping, countervailing and safeguard measures in accordance with specific 
legislation on the subject and in line with WT O agreements.  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 export, as well as ensuring completion of 
the relevant customs formalities and collection of the customs debt and no other entity had been 
designated to implement this authority to apply "commercial policy measures".    
131.  The representative of Afghanistan stated that, from the date of accession, Afghanistan would 
administer and apply commercial policy measures provided for in its legislation intended to protect WT/ACC/SPEC/AFG/3/Rev.3 
 
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  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 the Customs Law of 2005, in conformity with relevant WTO Agreements.  The Working Party took note of this 
commitment. 
132.  Afghanistan was still considering whether or not to establish specific laws on anti-dumping 
or countervailing duties and a final decision regard ing the adoption of laws related to anti-dumping 
and countervailing measures prior to WTO accession had not yet been made.  He further noted 
that 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 201 4 and to come into force by the end of 2014.  
As part of its implementation, the Ministry of Commerce and Industries would set up a "National 
Board on International Trade and Safeguard Measures".  This body would be the competent authority tasked with administering the law, initiating and conducting safeguard investigations and 
drafting determinations on whether the imposition of provisional or definitive safeguard measures 
were warranted in a given case. When enacted, Afghanistan's laws related to anti-dumping, and 
countervailing duties also would be administered  by the Ministry of Commerce and Industries. 
133.  In replies to questions concerning the application of the law on safeguards, the 
Representative of Afghanistan indicated that The WTO Agreement on Safeguards was not 
self-implementing under the laws of Afghanistan.  In the event of a conflict between the Draft Law 
and the WTO Safeguards Agreement (or Article XIX of the GATT 1994), the provisions of the latter 
would prevail.  He further stated that the Draf t Law on Safeguards had been amended to clarify 
that decisions of the Board might be appealed before the Afghan Commercial Court within 
21 working days of the date of issue of the deci sion.  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 safeguard proceeding, such decisions might be appealed through the 
customs administrative appeal process described in paragraph 132 above.  The Draft provided in 
addition that parties have the opportunity to submit written comments in advance of the 
determination regarding the application of a provis ional safeguard measure.  He added that after a 
decision had been taken to apply a provisional safeguard measure, and before the measure took 
effect, the Afghanistan would immediately notify the WTO Safeguards Committee with all pertinent 
information in conformity with the requirements established by the Committee.  As soon as the 
measure had been adopted, the consultations referred to in Article 12.4 of the WTO Safeguards Agreement would be initiated.  Further, the Dr aft required that adequate non-confidential 
summaries of confidential information were made available to interested parties, subject to the 
requirement that legitimate business secrets and other confidential information was not divulged. 
134.  In replies to additional questions, he conf irmed that the Law on safeguards applied on 
non-WTO and WTO Members.  He confirmed that  Afghanistan had not to date applied any 
safeguard measures. In addition, Afghanistan did no t intend to take safeguard measures prior to 
the enactment of this law.  It was unlikely, although not excluded, that Afghanistan would find it WT/ACC/SPEC/AFG/3/Rev.3 
 
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  necessary to initiate a safeguards proceeding afte r the enactment of the Draft Law, but prior to 
Afghanistan's accession to the WTO. 
135.  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 provis ions 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 WTO Agreement on the 
Implementation of Article VI, the Agreement on  Subsidies and Countervailing Measures and the 
Agreement on Safeguards.  After such legislation was implemented and notified, Afghanistan 
would only apply any anti-dumping duties, countervailing duties and safeguard measures in full 
conformity with the relevant WTO provisions.  The Working Party took note of these commitments. 
B. EXPORT REGULATIONS 
136.  The representative of Afghanistan said that a trade licence (previously business licence) 
issued by the Ministry of Commerce and Industries  was required and granted the right to export.  
The same procedures and requirements for obta ining a business licence for import applied for 
export.  He stated that, exports subject to export duties were subject to a fixed tax of 2 or 3% of 
the duty-paid customs value depending whether or not the exporter had a business licence.  
He further added that the 3% fixed tax would be eliminated prior to accession and the 2% fixed tax would be eliminated no later than the end of 2020.  He agreed to incorporate this charge into 
Afghanistan's export tariff schedule.   
137.  He noted that a legal person or sole proprietor could apply for a trade licence for export, 
which was granted in all cases.   
138.  In 2011, the One-Stop-Shop (OSS) for export was established which centralized the location 
for issuing most of the required export documents.  It was located at the Customs In-land 
Clearance Depot (Customs House) in Kabul.  There was no legal document establishing the export 
OSS but a Memorandum of Understanding was signed among relevant ministries, state bodies, and 
associations.  The representative of Afghanis tan provided a list of mandatory documents for 
exportation.  In addition to the exporters Business Licence, these included:  a certificate of origin; 
a commercial invoice; certification if exporting plants, plant products, animals, animal products, or 
seeds; and authorisation from the appropriate Ministry if exporting minerals (see Table 10). 
He also said that exporters had the option of ob taining these documents at the OSS (for ministries 
which had a representative at the OSS) or from the relevant ministry.  In addition, in order, to 
clear Customs for export, a customs declaration, pack ing list and bill of lading would be required. 
- Customs tariffs, fees and charges for serv ices rendered, application of internal 
taxes to exports 
139.  The representative of Afghanistan stated that Afghanistan did not have many export duties 
or export taxes except for:  (i) iron ores an d concentrates including roasted iron pyrites; WT/ACC/SPEC/AFG/3/Rev.3 
 
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  (ii) unprocessed and processed marble; (iii) minerals; (iv) natural or cultured pearls and precious 
or semi-precious stones; and (v) waste or scrap me tal (see details of export duties in Table 11).  
Afghanistan was prepared to negotiate binding levels for its export duties.   Other export taxes 
applied on those products were: (i) fixed tax of 2% when exporting with a business licence; and, 
(ii) fixed tax of 3% when exporting without a business licence.  Collected fixed taxes applied 
against the tax liability of the trader and could be claimed as credit in the calculation of the 
trader's annual income tax assessment.  The representative of Afghanistan also said that there 
was a fixed tax of 2% on all re-exports (i.e. expo rtation of foreign goods which were imported to 
Afghanistan and have paid all import duties and taxes). 
140.  The ACCI previously certified all export invoic es and charged 0.1% of the value of exported 
goods.  In reply to a specific question, the re presentative of Afghanistan confirmed that the 
mandatory certification of export invoices by the ACCI had been eliminated.  In addition, the ACCI 
previously issued certificates of origin (COO) for exports, at a fee of AF 50 (around US$1) for India 
and AF 300 (around US$6) for other countries.  The representative of Afghanistan confirmed that 
the COO for exports was no longer mandatory.   
141.  The representative of Afghanistan confirmed that Afghanistan shall not introduce and shall 
eliminate all duties, taxes, fees and charges applied to exports, unless specifically provided for in 
Table 11 of this Report or applied in conformity with the provisions of Article VIII of the 
GATT 1994.  Afghanistan shall notify to the WTO an y 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. 
- Export restrictions 
142.  The representative of Afghanistan stated that export authorisation at MoCI was a formality, 
and this requirement had been eliminated.  Approv als by other bodies were still required for all 
minerals; handicrafts (to check if antique); scrap metals; glass, plastics and coal; printed books; 
brochures; leaflets and other printed matters (Law on Media of 6 July 2005); and films.  
The purpose of export authorisation from the Ministry of Mine for all minerals (Mineral Law of 14 February 2009) was to ensure that producers paid royalty to the treasury.  Currently, there was 
only an export approval measure to determine if handicrafts were antique.  If they were not, an 
export certificate was granted and a fee of 5% of the value of the invoice was charged.  Details of 
current export measures and the related fees, ministries and agencies involved were provided in 
Table 9.  He noted that the following export measures were no longer mandatory:  (i) Karakul - 
export authorisation from Karakul Institute; (ii) handicrafts - export authorisation from Handicraft 
Promotion Center; (iii) carpets, rugs and felts - ex port authorisation from the Carpet Exporter and 
Producers Guild; and (iv) fresh fruits, dried fruits and vegetables - quality certificate issued by the 
Afghan Raisin, Fruits and Vegetables Promotion As sociation. In addition, the export authorisation 
for glass, plastics, coal, and scrap metals were no longer required from the Export Promotion 
Agency of Afghanistan. WT/ACC/SPEC/AFG/3/Rev.3 
 
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  143.  With regard to export authorisation for animal  products (skins, wools, and intestines), the 
representative of Afghanistan said that the Industrial Commercial Services Association for Animal and Plant Products conducted visual inspection of ex ported goods to ensure that they were in good 
condition/quality and were well packaged.  The objective was to collect export statistics and to 
ensure that Afghan exports were of high quality in order to maintain reputation for Afghan exports.  
Certain animal and plant products were regist ered at the Industrial Commercial Services 
Association.  Such registration for member of the Association as well as the visual inspection were 
voluntary and not related to sanitary or phytosanitary requirements.  The representative of 
Afghanistan confirmed that the same criteria and objectives applied for securing export 
authorisation for carpets and rugs from the Ca rpet Exporter and Producers Guild and export 
authorisation for handicrafts from the Handicraft Promotion Centre. 
144.  The representative of Afghanistan said that export of goods was currently subject to the 
procedures stipulated in the Business Licence Regulation of 2004.  The representative of 
Afghanistan said that according to Article 53 of the Customs Law, the Head of Customs 
Department might apply prohibitions or restrictions, in accordance with relevant legislation, for 
reasons of:  public morality; public security; protection of the environment; protection of the 
health and life of humans, animals or plants; th e protection of national treasures possessing 
artistic, historic or archaeological value; or the protection of industrial and commercial property 
and other state policies.  He noted that antiquities were currently prohibited from export in 
accordance with the Law on Preservation of Histor ic and Cultural Heritage of Afghanistan of 2004. 
145.  The representative of Afghanistan stated that  the export of narcotics and illegal drugs and 
the export of timber were prohibited.  Details of export prohibited species of animals, plants and 
insects were provided in Table 12.  
- Export subsidies 
146.  The representative of Afghanistan confirmed that Afghanistan did not offer any reductions in 
direct or indirect taxation based on export performance.  There were also no 
government-sponsored schemes to promote exports through the use of subsidies.  
C. INTERNAL POLICIES AFFECT ING FOREIGN TRADE IN GOODS 
- Industrial policy, including subsidies 
147.  The representative of Afghanistan said that Afghanistan did not anticipate adopting any 
subsidies contingent upon export performance or import substitution in the future.  It could, 
however, adopt industrial subsidies, which were permitted under the WTO Agreement on Subsidies and Countervailing Measures. 
148.  Currently, the following law provided authority for granting subsidies in the minerals and 
hydrocarbon sectors:  Income Tax Law of 2009 - For a person holding a mining licence or mining 
authorisation or who was a party to a hydrocarbons contract, a special tax regime was provided 
including accelerated depreciation and exemption from the BRT.  There were no industrial WT/ACC/SPEC/AFG/3/Rev.3 
 
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  subsidies to be notified pursuant to Articl e 25 of the WTO Agreement on Subsidies and 
Countervailing Measures. 
149.  The establishment of industrial parks was an important factor in attracting investment to 
Afghanistan.  The Ministry of Co mmerce and Industries evaluated applications for establishment in 
the old parks and the Afghanistan Investment Supp ort Agency (AISA) evaluated those established 
in new parks.  Since January 2013, all industrial parks had become under the administration of 
AISA.  The representative of Afghanistan stated th at Afghanistan did not have a law that regulated 
industrial parks and that, in practice, the process of establishing an industrial park was as follows:  
the AISA identified location and land boundaries to establish an industrial park and sent a request 
(one page letter) to the Ministry of Agriculture, Ir rigation, and Livestock (MAIL) to allocate the land 
establishing the industrial park.  The MAIL then prepared a draft proposal (one page) to transfer 
the land to AISA.  Once the draft proposal was a pproved by the President of Afghanistan, the land 
was transferred to AISA, which would start the development of the industrial park.  He further 
stated that the criteria, used to evaluate the a pplication submitted by investors for allotment of 
lots in industrial parks, were recently revised and were as follows:  job creation; amount of 
investment; business plan; experience of investor in  the  s p e c ific  f ie ld ; and, typ e  of p rod uc tion .   
He also stated that there were no requirements for local hiring or local content in the production 
process of the firms locating in the industrial parks. 
150.  In response to a question regarding the indust rial parks, the representative of Afghanistan 
said that there were around 400 companies in the old industrial parks in Kandahar, Pul-e-Charki, Herat and Mazar-e-Sharif.  He also added that new industrial parks had been constructed in 
Bagrami, Mazar and Kandahar and parks were under construction in Helmand and Hasarshahi.  
In all new industrial parks, the Government as developer of the park was providing the basic 
infrastructure facilities such as roads, water, electricity, sewage facilities and wastewater 
treatment facilities.  Government-provided basic infrastructure was the only benefit that accrues to 
firms that located in these industrial parks.  No tax/duty exemptions or other subsidies were 
provided for locating in the industrial parks or  for goods produced in the parks.  Asked about 
preferences available to enterprises in the industrial  parks, he said that such enterprises were not 
eligible for any customs tariff, tax or other preferences but they had access to land at lower cost 
and adequate infrastructure.  All Afghanistan's laws including the new Labour Code equally applied 
on all persons established in the industrial parks. 
151.  The representative of Afghanistan noted that in come from export of goods and services was 
not exempt from corporate income tax.  Export receipts were exempt from the Business Receipts 
Tax.  A Member raised concerns that this exemption appeared inconsistent with the requirements 
of Article 3.1(a) of the WTO Agreement on Su bsidies and Countervailing Measures prohibiting 
subsidies contingent upon export performance.  In  the view of the representative of Afghanistan, 
these measures were in line with common international practice where, for example, export 
receipts were VAT-exe mpt or zero-rated. WT/ACC/SPEC/AFG/3/Rev.3 
 
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  152.  The representative of Afghanistan stated th at although the Customs Law of 2005 contained 
duty drawback provisions, there was no duty drawback mechanism in place or implementing 
regulations and thus the provision was currently not operational.  He said that if Afghanistan 
decided to operationalize duty drawback provisio ns, implementing regulations would be consistent 
with the Law, e.g. there would be no duty drawba ck in excess of duties actually paid.  He noted 
that Afghanistan currently maintained records of duties paid at the time of importation.  
153.  Afghanistan was prepared to make a commitment not to introduce export performance or 
local content requirements prohibited under Article 3 of the WTO Agreement on Subsidies and 
Countervailing Measures. 
154.  The representative of Afghanistan confirmed that  from the date of accession his Government 
would not maintain subsidies, which met the definition of a prohibited subsidy, within the meaning of Article 3 of the WTO Agreement on Subsidie s and Countervailing Measures, and did not seek 
transitions to provide for the elimination of all such measures.  He further stated that Afghanistan 
would not introduce such prohibited subsidies in the future, and would apply export promotion 
measures in conformity with WTO requirements .  The representative of Afghanistan further 
confirmed that as from the date of accession Afghanistan's laws would administer any subsidy 
programmes provided by his Government in conformity with the WTO Agreement on Subsidies and 
Countervailing Measures and that all necessary information on notifiable programmes would be 
notified to the WTO Committee on Subsidies and Countervailing Measures according to Article 25 
of the Agreement upon entry into force of Afghan istan's Protocol of Accession.  The Working Party 
took note of these commitments. 
- Technical barriers to trade, standards and certification 
155.  The representative of Afghanistan said that the Afghan National Standardization Authority 
(ANSA), the regulating 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 
were: develop and maintain Afghan National St andards; 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; and 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.   
156.  In early 2011, the Supreme Council of Standards had been established on the basis of the 
Afghan National Standards Law dated 19 Septembe r 2010.  Since then, 51 national standards, 
developed by nine Technical Committees had been  adopted.  No technical regulations (TRs) had 
been developed or adopted under this Law.   He further noted that, as part of its efforts to accede 
to the WTO, Afghanistan had undertaken to establish comprehensive legal authority for ANSA's 
work and had developed a draft Law on Standards and Technical Regulations, which covered more 
extensively technical regulations in accordance with the WTO Agreement on Technical Barriers WT/ACC/SPEC/AFG/3/Rev.3 
 
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  to Trade.  Once adopted, this Law would replace the Afghan National Standards Law of 2010.  
Article 25 of the Draft Law on Standards and Technical Regulations stipulated the composition of the Supreme Council of Standards while Article 26 laid out its duties and authorities. 
157.  According to Article 27 of the Draft Law on St andards and Technical Regulations, after its 
enactment, ANSA would be responsible for implem entation of a unified policy in the field of 
standardization, technical regulations, metr ology and conformity assessment, ensuring 
transparency and consistency of actions of standardization works.  ANSA was not presently 
involved in setting any food safety standards as th ey were set out by the Ministry of Agriculture, 
Irrigation, and Livestock (MAIL), the General Directorate of Animal Health and the Directorate for 
Plant Quarantine, and the Ministry of Public Health  (processed food and medicine).  The MAIL and 
the MPH were however members of the technical committee established by the ANSA for developing quality standards for food, cosmetics, medicines, and medical equipment.  The General 
Directorate of Food Security and Quality Control under the MAIL was committed to the food quality 
standards set by the ANSA.   
158.  The representative of Afghanistan stated that Afghanistan relied on international standards 
for its technical requirements.  The ANSA wa s currently a Correspondent Member of the 
International 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 de aling with gasoline, diesel, and kerosene that 
were based on the American Society for Testing and Materials (ASTM) standards.  Since its inception, ANSA had developed standards on construction materials, petroleum and gas, medicines 
and metrology with the intention of avoiding the creation of unnecessary barriers to trade.   
159.  For the import of petroleum products and iron/steel products, the ANSA carried out 
laboratory analysis at the entry point and provided quality certificates based on the American 
Society for Testing and Materials (ASTM) standards.  The ANSA conducted laboratory testing of 
petroleum products at the border to check conformity with quality standards and stamp import 
documents.  As for iron/steel products, samples were sent for testing at the laboratories of the 
Ministry of Public Works or the Engineering Faculty at Kabul University. 
160.  Asked to identify the relevant publications for proposed standards and technical regulations, 
the representative of Afghanistan replied that the ANSA would be issuing a new magazine and 
would be establishing a website.  He noted that ANSA would only publish draft national standards, 
which deviated from international standards, for comments prior to their finalization.  ANSA's 
Technical Committees had thus far been focusing on adopting international standards in their 
entirety.  The ANSA was currently issuing a quarterly magazine (National Standard Magazine) 
where ANSA published a catalogue of recently-approv ed standards.  The ANSA intended to expand 
this magazine to cover planned and draft national standards in the future.  He further noted that 
draft national standards would also be published for comments on the recently-established website 
(www.ansa.gov.af).  WT/ACC/SPEC/AFG/3/Rev.3 
 
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  161.  In reply to a question concerning technical regulations, the representative of Afghanistan 
stated that Afghanistan intended to issue its own TRs, which could be based, when appropriate, on TRs of other countries in case international standards did not exist or were deemed inappropriate 
or ineffective.  In addition, Afghanistan could also adopt TRs of other countries as equivalent to 
national technical regulations.  Asked as to how conformity assessments would be carried out, he 
said that Afghanistan was in the process of establishing a conformity assessment system whereby 
Afghanistan would recognize certificates issued by conformity assessment bodies, which could be 
Afghan or foreign entities, accredited by international or recognized regional accreditation bodies. 
162.  Afghanistan would develop criteria for meeting equivalency requirements at a later stage 
through implementing regulations.  Supplier's (manufacturer's) declaration would be accepted as 
provided in Article 18(1) of the Draft Law on St andards and Technical Regulations.  Conformity 
assessment results of internationally recogniz ed conformity assessment bodies (including 
Underwriters Laboratories) would be accepted as long as these conformity assessment bodies were 
accredited by bodies recognized in Afghanistan.  Once approved, Afghanistan would publish the list 
of recognized accreditation bodies in Afghanistan.  This would certainly include ILAC affiliated 
bodies.  The representative of Afghanistan said th at Afghanistan would be seeking transition period 
for the implementation of certain provisions of the Draft Law on Standards and Technical 
Regulations.  He stated that the following aspects of the WTO Agreement on Technical Barriers to 
Trade (WTO TBT Agreement) were challenging for Afghanistan:  equivalency of foreign technical 
regulations; and, equivalency of results of conformity assessment procedures.  An Action Plan for the implementation of these provisions was provided  in Table 13.  These transitions, once agreed 
upon, with Working Party Members, would be included in a transitional article in the Draft Law on 
Standards and Technical Regulations.  He confirmed Articles 2.7 and 6.1 of the WTO TBT 
Agreement were the parts that would be implemented during the transition and all other 
provisions of the WTO TBT agreement would be in forc e during the transition.  The list in the action 
plan in Table 16 below is comprehensive of what would be covered by the transition. 
163.  In response to a Member's question, the representative of Afghanistan noted that ANSA 
would use the WTO TBT Code of Good Practice in the development of its national standards and 
that, as required by the Code of Good Practice , Afghanistan would publish a notice for all draft 
standards for comment prior to their finalization and make them available to interested persons 
upon request.  He said that ANSA was the only body in Afghanistan, i.e. there were no local and regional government and non-government bodies, which adopted standards.  Asked about 
adopting international and regional standards, he noted that ANSA was focusing on the adoption of 
ISO, IEC, and ASTM, and Codex Alimentarius st andards.  In the future, ANSA could consider 
regional standards developed by the South Asian Regional Standards Organization (SARSO) and 
other regional standardization bodies in which it was a member or seeking membership.  ANSA 
was a member of Regional Institute for Standa rds, Conformity Assessment, Accreditation and 
Metrology (RISCAM), which operated under Economic  Cooperation Organization (ECO).  ANSA also 
applied for membership in Standard and Metrology Institute of Islamic Countries (SMIIC), which 
operated under Organization of Islamic Countries (OIC).  WT/ACC/SPEC/AFG/3/Rev.3 
 
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  164.  He also confirmed that any standards, technical regulations, or conformity assessment 
procedures would be applied on a non-discriminatory basis on imported goods. 
165.  The Draft Law on Standards and Technical Regulations was expected to be adopted during 
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 WT O TBT Agreement, a TBT Enquiry Point had been 
established at ANSA and that enquiries could be addressed to the following:   
 Shahperay Nasseri 
 Afghan National Standards Authority (ANSA) 
 Industrial Park Area, Kabul-Jalalabad 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 establishe d a website (www.ansa.gov.af).  Materials for 
the website were being finalized and would be uploaded in the near future. 
166.  The Government of Afghanistan requested that the Working Party grant a transitional period 
from the date of its accession until 31 December 20 15 for implementation of the provisions of the 
WTO TBT Agreement 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 other provisions of the WTO TBT Agreement 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 technical regulations, standards and conformity 
assessment procedures.  Measures in place already consistent with the provisions of the 
Agreement would not be subject to transitions, and Afghanistan would ensure that any changes 
made in its laws, regulations 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 
existed on the date of accession.  Existing technical regulations would be notified to the 
WTO Committee on Technical Barriers to Trade and reviewed for conformity to WTO requirements.  
Standards, technical regulations, and conformi ty assessment procedures 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 
Afghanistan would seek out all available technical assistance to ensure that its capacity to fully 
implement the Agreement upon expiration of the tran s i t i o n  p e r i o d  i s  a s s u r e d .    I n  r e s p o n s e  to 
requests from delegations for more specificity, the representative 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 timetable for each step (Table 16).   WT/ACC/SPEC/AFG/3/Rev.3 
 
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  Table 16:  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 
technical regulations and results of conformity assessment procedures:  
- Study the experience of other coun tries in this regard through study 
tour and review of existing operational and successful systems Prior to mid-2014 
- Develop appropriate equivalence me chanism in line with the WTO TBT 
Agreement 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 1 January 2016 
 
167.  The representative of Afghanistan stated th at Afghanistan would progressively implement 
the Agreement on Technical Barriers to Trade in accordance with the action plan in Table 16 and 
with the understanding that during this period th e scope of implementation of other provisions of 
the Agreement, as described in paragraph 166 would be applied by Afghanistan.  
Full implementation, including compliance with th e Code of Good Practice for the Preparation, 
Adoption, and Application of Standards (Annex 3 of the WTO Agreement on Technical Barriers to 
Trade), would start from 1 January 2016 without recourse to any further transitional period.  
The Working Party took note of this commitment.   
- Sanitary and phytosanitary measures 
168.  The representative of Afghanistan stated that the Afghan National Standardization Authority 
(ANSA) did not have 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 the following legislation was in place:  the Law on 
Veterinary Services of 2000; the Law on Plant Qu arantine of 3 October 1996; and the Regulations 
on the Quarantine of Plants of 23 October 1996.  The Ministry of Public Health was also responsible for sanitary measures.  He noted that Afghanista n however did not have a law on food safety.  
The representative of Afghanistan stated that drafting of additional legislation to establish 
framework laws in line with the WTO Agreement on  the Application of Sanitary and Phytosanitary 
Measures (WTO SPS Agreement), i.e. the Law on Food Safety, the Law on Plant Protection and 
Quarantine and the Law on Animal Health and Ve terinary Services, had been completed at the 
ministerial level.  Once adopted, these new laws would replace the existing laws on veterinary 
services and plant quarantine, and that Afghanistan would use, as the basis for its 
SPS regulations, the standards, recommendations, and guidelines of the Codex Alimentarius 
(Codex), the World Animal Health Organisation (OIE), and the International Plant Protection Convention (IPPC).  The representative of Afghan istan 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/SPEC/AFG/3/Rev.3 
 
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  169.  In response to questions from Members, the representative of Afghanistan confirmed that 
the MAIL was in charge of developing, implemen ting and enforcing veterinary and phytosanitary 
measures.  It was responsible 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-processed agricultural products 
(except live animals and live plants), agrochem icals and chemical fertilizers, the General 
Directorate of Food Security and Quality Control under the MAIL carried out quality examination 
(mostly physical inspection) at the border and examined the quality certificate issued by the 
exporting country (mandatory requirement to impo rt) and provided a certificate to release the 
goods. 
170.  The representative of Afghanistan stated that SPS measures were implemented and 
enforced throughout the 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 Plant Quarantine of 3 October 1996 and the 
Regulations on the Quarantine of Plants of 23 Oc tober 1996) in force at the national level which 
provided that all plant products which were export ed 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  disease.  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.  
171.  He noted that Afghanistan had been a member of Codex Alimentarius since 
September 2005.  It had been a member of the OIE since 1988.  As regards Afghanistan's 
membership in the IPPC, its application had been submitted to the FAO by the Ministry of Foreign 
Affairs in May 2012 and Afghanistan had become a Member of IPPC in June 2013. 
172.  The representative confirmed that the 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 products.  This wa s issued by the Directorate for Plant Quarantine 
under the MAIL; and, (ii) quality permit for export of all non-processed agricultural food products 
(except live animals and live plants).  The General Directorate 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 Af ghan Raisin, Fruits and Vegetables Promotion 
Association, was no longer mandatory.  In reply to a specific question, he said that the same food 
safety parameters 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 although both domestic and exported goods were subject to 
the same requirements.  The General Directorate of  Animal Health and Production under MAIL was 
responsible for ensuring that animal products produced and sold domestically were healthy and WT/ACC/SPEC/AFG/3/Rev.3 
 
- 53 - 
 
  safe. This Directorate had inspectors in each province. For example in Kabul there were 
12 inspectors.  They controlled and inspected domestic cold stores, butchers shops and processing facilities of animal products. Testing, where needed, was conducted to ensure food safety.  
The Plant Protection & Quarantine Department under MAIL was responsible for ensuring that 
phytosanitary goods produced and sold domestica lly were healthy and safe.  This was conducted 
mainly through visual inspection and, where needed, testing was conducted at the central 
laboratory of fruits, vegetables and plants. 
173.  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 
science-based risk assessment; and (ii) conducting inspection and testing related to sanitary 
measures.  For the import of processed food prod ucts and drugs, the Ministry of Public Health 
carried out a quality examination at the clearanc e point.  The representative of Afghanistan 
explained that samples would be taken for laboratory testing and quality (safety) certificate would 
be issued.  For pharmaceuticals, Codex Alimentarius would be used as the basis as well as British 
Pharmacopia, US Pharmacopia and European Pharmacopia.  In reply to a specific question on the 
type of physical tests that were performed at la boratory level, the representative of Afghanistan 
said that tests were conducted on samples.  Th e physical tests by the MAIL and the Veterinary 
Public Health Laboratory included: organoleptic examination, appearance, scent, texture, taste and 
sound. 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) such as name of product; ingredients and amounts; manufactured date; and, expiry date. 
174.  Before importing animal and animal products, importers were required to obtain a 
Conditions Statement signed by the General Directorate 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 rece ived (one to two days), permission would be 
provided by the General Directorate of Animal Health to allow circulation of animal products.  
For live animals and animal products, the importer was required to provide veterinary certificate 
issued by the country of exportation.  The OIE standards were used as a basis.   
175.  For importing plant and plant products, the certificate of origin was required but there was 
no need for a Conditions Statement.  The importer was required to provide only the phytosanitary certificate issued by the country of exportation.  For all plants and plant products, samples were 
taken for testing by the Directorate for Plant Quarantine.  Test results were usually provided in one 
to two days and permission was provided for circulation of goods.  As regards importation of 
seeds, a Seeds Import Certificate, issued by the Seeds Directorate at MAIL, was required. 
176.  The General Directorate of Food Security and Quality Control under the MAIL recognized 
certificates of quality issued by other countries. Afghanistan required that certificates had to be 
issued and signed by the official competent author ity of the country of origin.  In 2014, the MAIL 
intended to develop procedures and build capacity of its staff to determine whether or not WT/ACC/SPEC/AFG/3/Rev.3 
 
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  veterinary certificates issued by another country we re not fake.  Technical Assistance in this regard 
would be sought by Afghanistan.  The Afghan Na tional Standardization Authority and the Ministry 
of Public Health did not currently recognize quality certificates issued by other countries.  
177.  For the import of processed food products, international sanitary certificate was required.  
Testing was required before clearance of goods and, as a result, the quality (safety) certificate was 
issued.  Afghanistan followed the limits recommended by Codex Alimentarius and the International 
Commission on Microbiological Specifications for Foods (ICMSF).  The Ministry of Public Health 
conducted microbiological/bacteriological testing only for imports of bottled water.  Such testing 
was not currently conducted 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 been prep ared for bidding the process of procuring this 
equipment.  New staff had also been recruited and undergone formal training, in-country as well 
as abroad.  The representative of Afghanistan noted that Afghanistan would need technical 
assistance to develop the capacity of the new staff and to develop and adopt new testing methods 
related to processed food.  
178.  The representative of Afghanistan confirmed that Afghanistan did not have any laws or 
regulations regarding goods produced with biotechnology.  The importation and domestic 
manufacture of goods using biotechnology was not currently regulated in Afghanistan.  
179.  The representative of Afghanistan confirmed th at 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 persons 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 ENP would 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 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 provide, when needed, required information for notification and replies to enquiries:  WT/ACC/SPEC/AFG/3/Rev.3 
 
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  (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.  Once established, 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 avai lability of the proposed SPS measure for review 
and comment would then be published on the Na tional 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 confirmed that until these individual contact points were established under the 
authority of the new laws, that the SPS ENP in MA IL would be responsible for all ENP requirements 
in the WTO SPS Agreement.  Given the need for developing implementation mechanisms and build 
related capacity, these laws would come into force one year after adoption.  
180.  The representative of Afghanistan further noted that many of Afghanistan's recent 
SPS measures were based on international standa rds, 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 place procedures, technical capacity or equipment to carry out science-based 
risk assessment in accordance with the WTO SPS Agreement and guidelines of the Codex, the OIE 
and the IPPC.  Afghanistan intended to complete, in 2014, the process of identification of 
measures not in line with international standards, guidelines and recommendations from the OIE 
and the IPPC and develop an Action Plan.  He furt her stated that, as a landlocked Least-developed 
country, Afghanistan would need until the end of  2017 to implement all commitments under the 
WTO SPS Agreement.  An Action Plan for the im plementation of the Agreement was provided in 
Table 17.  Significant capacity building and technical assistance would be required from WTO 
Members to carry out this work.  In the area of plant health, there was a need to renovate and 
modernize all facilities (including laboratories) and properly equip them and to develop sound 
testing methodologies.  As regards animal health, the priority areas included disease notification 
(including listing of diseases) and reporting, animal health surveillance, the regulation of import 
and export of live animals and prod ucts of animal origin, veterinary diagnostic laboratory services, 
and food 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 
surveillance and laboratory diagnostic capacity.  
181.  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 SPS Agreement.  This transition period would allow Afghanistan to fully implement the 
obligations of the Agreement.  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 SPS WT/ACC/SPEC/AFG/3/Rev.3 
 
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  Agreement, 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 consistency with the provisions of the Agreem ent, 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 and approval procedures adopted after accession, 
whether or not during the transition period, would be developed in conformity with the provisions 
of the Agreement, including publication prior to implementation to allow interested parties the 
opportunity for review and comment as provided for in the WTO SPS Agreement.  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 WTO Committee on Sanitary and Phytosanitary Measures.  Afghanistan would review its existing SPS measures and requirements in light of its obligations under the Agreement.  He added 
that notification of existing SPS measures would 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 Afghanistan would seek to 
implement the WTO SPS Agreement upon expiration of the transition period, by 1 January 2018.  
Afghanistan would fully participate in the work of the WTO Committee on Sanitary and 
Phytosanitary Measures.  He drew the attention of Members to the Action Plan in Table 17 below, 
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 17:  Action Plan for the Impl ementation of the WTO SPS Agreement 
Action Implementation Date  
Establishment of basic SPS Enquiry and Notification Point in MAI L Prior to accession 
Completion of the analysis of existing regulati ons and procedures to identify inconsistencies 
with provisions of WTO SPS Agreement  Prior to end of 2013 
Adoption of 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 contact 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 measures; 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 regulations and procedures  Prior to end of 2014 
New SPS laws, amendments, and regulations come into force  Prior to the end of 2014  
Development of procedures for science-based risk assessment  
Capacity building of necessary institutions 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 
surveillance 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 
Development of Food Control Authority Prior to the end of June 2015  
Establishment of SPS equivalence mechanism Prior to end of 2015 
Implementation of institutional capacity 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 
Control, inspection and approval procedures for all SPS measures were consistent with the 
WTO SPS Agreement  Prior to end of 2017 
Full implementation of the WTO  SPS Agreement  By 1 January 2018 WT/ACC/SPEC/AFG/3/Rev.3 
 
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  182.  The representative of Afghanistan confir med 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 Ta ble 17 (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 181, would be applied by Afghanistan.  He further confirmed that Afghanistan would 
consult 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. 
- Trade-related investment measures 
183.  The representative of Afghanistan stated that th e Hydrocarbons Law of 2009 provided that if 
Afghan goods and services were similar and equivale nt in quality, quantity, and price to imported 
foreign goods and services, the contractor would be  obliged to purchase and procure Afghan goods 
and services.  In reply to a specific question if Afghanistan was intending to eliminate this 
provision under the Hydrocarbons Law, the representative of Afghanistan said that it would 
eliminate the TRIMs-inconsistent provision in the Hydrocarbons Law of 2009 in seven years from 
the date of accession to the WTO.  This would be accomplished through amending the Law on 
Hydrocarbons of 2009.  He further added that the Mineral Law of 2009, which totally replaced the Mineral Law of 2005, had similar TRIMs-inconsis tent provisions as those provided in the 
Hydrocarbons Law.  Moreover, a new draft Law on Minerals, which was presently being reviewed 
by the National Assembly, contained also TRIMs-inconsistent provisions.  The new draft Law on 
Minerals, once adopted, would replace the 2009 Mi neral Law.  Discussions at a Parliament were 
still ongoing regarding the TRIMs related provisions in the Draft Law on Minerals. 
184.  Asked to provide description of the content of the draft law on Minerals and a copy of the 
draft Law for Working Party review, the Representati ve of Afghanistan stated that a copy of this 
Draft had been provided to the WTO Secretariat.  He indicated that the purpose of enacting a new 
law on Minerals was 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 covered articles related to mineral licenses and 
authorisation 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 labour should be 100% Afghan nationals; Afghan 
nationals should be given preference in the recr uitment of experts provided having similar skills 
and profession over foreign experts; and Afghan goods and services must be selected if 
substantially equivalent to foreign supply in term s of quantity, quality and price.  In addition, 
Article 65(1) required that small scale mining lice nce holder to implement a plan to employ Afghan 
citizens and to procure goods and equipment from Afghanistan.  He confirmed that there were no 
similar local content requirements for mining operators other than those provided in Article 109 WT/ACC/SPEC/AFG/3/Rev.3 
 
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  and Article 65(1).  Some Members expressed concerns that these provisions were inconsistent 
with the WTO Agreement on Trade-Related Investment Measures (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 had certain 
provisions which were TRIMs-inconsistent.  He confirmed that the local content requirements 
would not apply to investors and project managers, who were, in turn, licence or authorisation 
holders, but they would apply to contractors and suppliers to projects in the mining sector.  
He indicated that it was a common international practice to give priority to nationals having similar 
skills and profession over foreigners.  He further stressed that these policies were 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.  
185.  The representative of Afghanistan confirmed that from the date of accession, Afghanistan 
would apply its investment regime in compliance with the WTO Agreement, including the WTO 
Agreement on Trade-Related Investment Measures  (WTO TRIMs Agreement), and would apply the 
WTO 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, except for  all local content requirements in the Hydrocarbon Law and the Mining Law for 
goods which would be eliminated by 31 December 2020.  The Working Party took note of this 
commitment. 
- Free zones, special economic areas 
186.  The representative of Afghanistan stated that there were currently no free economic zones 
in Afghanistan.  In addition, there were current ly no duty free zones, free warehouses, or free 
shops in Afghanistan where goods were processed.   
187.  The representative of Afghanistan confirmed th at any free zones or special economic areas 
established in Afghanistan would be administered in compliance with WTO provisions, including the 
WTO Agreement on Trade-Related Aspects of Intellectual Property Rights, the WTO Agreement on 
Trade-Related Investment Measures and the WTO Agreement on 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 establis h and operate in these zones would not be subject 
to export performance, trade balancing, or loca l content requirements 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 application of tariffs and 
taxes.  The Working Party took note of these commitments.  
- Government procurement 
188.  The representative of Afghanistan said that the Procurement Monitoring Office, Department 
of Fiscal Policy of the Ministry of Finance, administered government procurement policy and 
practices nationally.  The Public Procuremen t Law (PPL) enacted in October 2005 governed WT/ACC/SPEC/AFG/3/Rev.3 
 
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  government procurement including procurements by Afghanistan SOEs which had over 25% state 
ownership.  According to the PPL, the Procurement Policy Unit (PPU) was established in the Ministry of Finance in August 2006.  The PPU  issued Rules of Procedures in 2007 including 
standard bidding documents for goods and standard request for quotations for goods and works.  
Since 2005, the PPL was amended twice throug h President Order No. 59 of 21 July 2008 and 
President Order No. 147 of 18 January 2009.  The representative of Afghanistan said that 
Afghanistan might consider negotiating accession to the Agreement on Government Procurement, 
after accession to the WTO. 
189.  In response to a specific question, the representative of Afghanistan said that Article 7 of 
the PPL stipulated that procuring entities were obliged to procure goods, works or services 
produced/furnished domestically in accordance with the bidding documents, provided that the 
price of the domestic procurement was not higher than the imported procurement by a percentage 
margin (5 to 10%) set in the procedures (Article 7(1)).  The procuring entity specified the margin 
within the range in the bidding documents.   In comparing the bids of bidders who did not have a 
resident representative in Afghanistan, or who were  not subject to Afghanistan taxes, with the bids 
of those that had a resident representative or were  subject to Afghanistan taxes, the bid prices of 
the first category would be increased by the perc entage set in the procedure (Article 7(2)).  
The representative of Afghanistan stated that the PPL did not refer to a distinction between 
procurement of goods for government consumption and purchases for state needs that could 
ultimately compete in the private market.   
190.  All types of public procurement, i.e. procurem ent of goods, works and services were covered 
by the PPL (including procurement of infrastruc ture and award of concessions) and there were 
thresholds prescribed for the Award Authority.  Details of the Award Authority in approving 
contracts were provided in Table 13.  The Award Authority could partially or in full delegate the 
powers to secondary units, Deputy Ministers and Directors of the relevant departments.  
Where the monetary value of supply and procuremen t of goods, works and services exceeded the 
thresholds limits as provided in Table 13, the co ntracts were approved by the Special Procurement 
Commission consisting of the Minister of Finance as Chairman of the Commission and the Minister 
of Justice and the Minister of Economy as members. 
191.  In response to a query regarding specific provisions on review bodies and remedies, the 
representative of Afghanistan noted that as per Article 71 of the Public Procurement Law of 2008, 
a bidder that had suffered damage due to the violation of the law was entitled to seek review by 
submitting a written application for review identifying the specific decision, act, or failure to act 
alleged to violate the procurement legislation.  As per Article 72, the Procurement Policy Unit (PPU) 
would establish an administrative review committee composed of experts for the purposes of 
conducting administrative review of applications and related appeals and the detailed appeal and 
review procedures would be as prescribed by th e PPU.  The Appeal and Review manual had been 
issued officially and the Appeal and Review Committee was operational. WT/ACC/SPEC/AFG/3/Rev.3 
 
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  192.  The PPL contained the following provisions wher e favourable treatment could be provided:  
(i) Article 7 provided margin of price preference in favour of domestic sources; (ii) Article 8 
encouraged policies and practices aimed at fostering participation of small domestic enterprises 
and individuals in procurement; (iii) Article 9 ai med at promoting protection of environment in 
public procurement; and (iv) Article 25 provided the conditions under which international tendering 
could be held.  The representative of Afghanistan said that all tenders were open for all eligible 
bidders, both foreign and domestic.  Under Article 25 of the PPL, an international tendering would 
be held in the following conditions:  (i) the goods, works or services were not available on 
competitive price terms from at least three bidders in Afghanistan; or (ii) a national tendering 
proceeding had failed to iden tify an acceptable bidder. 
193.  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.  He indicated that Afghanistan would consider initiation of negotiations of 
joining the WTO Agreement on Government Procurement within one year from the date of 
accession to the WTO.  The Working Party took note of these commitments. 
- Transit 
194.  The representative of Afghanistan said that th e transit of goods could be realized by any 
public route and was covered by related provisions of:  (i) the Customs Law; (ii) international and 
domestic transit procedures based on the ASY CUDA++ System; and (iii) the Law on Road 
Transportation and the Freight Forwarding Regulation.  
195.  Afghanistan prohibited trade in transit for prohibited goods (e.g. pork, alcohol).  Afghanistan 
did not restrict trade in transit for any country.  Generally, no escort was required except in special 
cases (e.g. goods with high import duty in Afghanistan and transported in open cargo) and there 
was no escort fee.  Record keeping was being conducted through the ASYCUDA system which was 
intended to cover all entry/exit points in Afghanistan. 
196.  Asked to clarify recent increase in transit fees and describe all fees related to transit and 
transport specifically those related to road pass,  the Representative of Afghanistan replied that 
Afghanistan's transit fee (US$100 for total weight equal or below 25 tonnes; and (ii) another 
US$100 for weight exceeding 25 tonnes) was not recently increased and had not changed since it 
was set in 2007.  He further clarified that Afghanistan applied Road Pass fees (see scheduled in 
Annex 2, Table 14) which were not connected with trade or transit.  These were fees for permitting 
vehicles to enter Afghanistan for any purpose.  This was regardless whether or not the vehicle was 
transporting any goods or any passengers.  These fees applied on cars, motorcycles, buses, and 
trucks.  He further added that, like almost all countries, Afghanistan had a transport fee ("highway 
toll").  Vehicles carrying goods on major roads were charged US$0.0033 per tonne per km for 
paved roads and US$0.004 per tonne per km for non-paved roads.  These tolls applied regardless 
whether the goods were foreign or domestic.  Th ey applied also on domestic goods transported WT/ACC/SPEC/AFG/3/Rev.3 
 
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  internally, goods transported in the context of bila teral trade, and goods in transit.  He further 
informed that Afghanistan currently operated a sy stem of revolving guarantee for transit where a 
one-time guarantee was deposited by Afghan freight forwarders on behalf of traders.  Debiting and 
crediting operations were done automatically and linked to ASYCUDA. He confirmed that 
Afghanistan was not applying customs escort fees, overweight or oversized vehicle fees, or a fee 
for weighing trucks. 
197.  The representative of Afghanistan stated that Afghanistan was a signatory to the Economic 
Cooperation Organization (ECO) Transit Transport Framework Agreement (TTFA) which was 
ratified by Afghanistan in 2003.  All ECO member s, except Uzbekistan were signatories of the 
TTFA.  The objectives of the TTFA were:  (i) facili tation of movement of goods and passengers to 
ensure the safety of goods and passengers and to avoid unnecessary delays during the transit traffic; (ii) cooperation and coordination of the efforts to avoid the incidence of customs fraud and 
tax evasion; and (iii) harmonization of necessary administrative affairs dealing with transit traffic.  
The Contracting Parties, which were also parties to the Customs Convention on the International 
Transportation of Goods under the TIR Conventi on 1975, would apply the provisions of that 
Convention amongst themselves.   
198.  The representative of Afghanistan stated that Afghanistan had also signed transit 
agreements with Iran, Pakistan, Uzbekistan, Taji kistan, Turkey, and Turkmenistan.  A new Transit 
Trade Agreement had been signed in 2010 with Pakistan which replaced the 1965 Agreement.  
Afghanistan had also signed an agreement with Turkey on international road transport which contained transit provisions.  These agreements would grant all goods of the contracting parties 
the right of freedom of transit within territory of the countries with no restrictions. 
199.  The Afghanistan Pakistan Transit Trade Agreement (APTTA) had come into force on 
12 June 2011.  The purpose of the APTTA was to facilitate the movement of goods between and 
through their respective territories and to provide all possible facilities to transit traffic in 
accordance with the Agreement.  The main prov isions of the Agreement included freedom of 
transit through the territory of each contracting pa rty, via the pre-settled routes most convenient 
for international transit, for traffic in transit to or from the territory of other contracting party; 
facilitation of clearance procedures with a view to ensuring the clearance of transit traffic without 
delay; establishment of technical requirements fo r admittance of road vehicles and professional 
competence for transport operators to be eligible for transit operations as well as corresponding certification, licensing requirements and mutual recognition obligations; national treatment for 
transport operators with respect to rules and procedures affecting transit traffic and any charges, 
expenses, or financial obligations incurred with regard to the means of transport and labour used 
for transit operation.  No customs duties and taxes would be levied on goods in transit and means 
of transit transport regardless of their destinatio n and purpose.  Such transit would need to be 
covered by:  (i) securities guaranteeing payment of import duties and import taxes for goods, if 
the goods did not cross the territory of the host  country; and, (ii) through a bank guarantee 
(or revolving bank guarantee, insurance bond or Carnet-de-Passage when operational) for WT/ACC/SPEC/AFG/3/Rev.3 
 
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  transport vehicles, if the vehicle covered by temporary admission papers was not re-exported 
within the prescribed time limits.  The APPTA also envisaged installation of vehicle tracking systems in both countries for purposes of monitoring transit traffic and could set up a quota 
system when issuing transit permits with respect to ensuring a fair share of traffic.   
200.  The representative of Afghanistan said that, notwithstanding current Agreements on transit 
between Afghanistan and other countries, Afghanistan would provide transit conditions as 
established under Article V of the GATT 1994 to WTO Members on an MFN basis.   
201.  The representative of Afghanistan confirme d 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 Arti cle V of the GATT 1994.  The Working Party took 
note of this commitment. 
- Agricultural policies 
202.  The representative of Afghanistan stated that all import procedures described in Section on 
Policies Affecting Trade in Goods applied equally to agricultural imports.  No other border 
measures were applied to agricultural goods ot her than sanitary and phytosanitary measures.  
203.  At present, there was no special export regi me applicable to agricultural goods and no 
export subsidy measures were currently in place.  The representative of Afghanistan confirmed 
that there were no export prohibitions or restrictions for agriculture products and no export credits other than those available from commercial banks.  There was also no system of export credit 
guarantees or relevant insurance programmes for agricultural goods.  
204.  Asked as to whether Afghanistan would co mmit not to use export subsidies, the 
representative of Afghanistan  agreed that, upon Afghanistan's accession, his country would bind 
its agricultural export subsidies at zero in its Schedule of Concessions and Commitments on Goods, 
and not maintain or apply any export subsidies fo r agricultural products.  The Working Party took 
note of these commitments. 
205.  In reply to question by one Member on wh ether Afghanistan had considered the current 
scheme for supply of water to farmers as a potentia l form of domestic support, the Representative 
of Afghanistan noted that there was no governmental program in place to supply water to farmers.  
Since it was considered a public good, hence, it was vital and to be available for all. 
In Afghanistan, the Ministry of Energy and Water managed main rivers and allowed water to be 
diverted to areas with arable land without any charges.  He noted that the Ministry did not operate 
any irrigation system, and there was no irrigation  system managed by any government entities in 
Afghanistan.  Modern irrigation infrastructure  was yet to be developed requiring significant 
investments.  Almost all local irrigation systems were based on traditional schemes developed and 
built by farmers and operated and maintained by them according to traditional customs and 
practice. These basic irrigation systems were managed by the local communities who elect Head of 
Irrigation Association (Mirab) and Chakbashi (water  master) with the responsibility of irrigation WT/ACC/SPEC/AFG/3/Rev.3 
 
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  system operation and maintenance as well as fair distribution of water among the farmers.  
Farmers paid these Mirabs and Chackbashis at the end of each harvest.  The Representative of 
Afghanistan added that irrigation water sourced from rivers and canals was not always sufficient in 
most areas of the country and farmers had to pay for water from deep wells and basins operated 
by farmers' cooperatives who collected and distributed water to farmers.  The Representative of 
Afghanistan did not believe that the current situation constituted a form of domestic support.   
206.  The representative of Afghanistan stated that due to the central role of agriculture in 
determining national welfare, the Afghan Govern ment pursued a strategy designed to increase 
food production and enhance food security.  This strategy included the following domestic support 
measures:  (i) provision of infrastructure services including electricity, roads and water reticulation 
and management; (ii) provision of extension services; (iii) research; and (iv) local level programmes aimed at increasing food production, the stabilization of shifting cultivation (slash and 
burn), and sustainable community based resource  management and diversification of farming 
systems.  Many of these services were under the responsibility of the Ministry of Agriculture, 
Irrigation and Livestock and the Ministry of  Rehabilitation and Rural Development.  
These programmes were often carried out in conjunction with foreign aid and other donor projects.  
The representative of Afghanistan added that most of these programmes were of the types 
classified as Green Box domestic support under the WTO Agreement on Agriculture.  
V. TRADE-RELATED INTELLECTUAL PROPERTY REGIME 
- GENERAL - Industrial property protection 207.  The representative of Afghanistan noted that the Government was firmly committed to 
finalizing an intellectual property protection regime, which was compliant with the WTO Agreement 
on Trade-Related Aspects of Intellectual Property Rights (WTO TRIPS Agreement) as soon as 
possible.  The copyright and related rights regime  of Afghanistan was currently governed by the 
Law on Supporting the Rights of Authors, Composers, Artists and Researchers (Copyright Law) 
which had been enforced from 21 July 2008.  The patent regime was governed by the Law on 
Supporting the Rights of Inventors and Discoverers of 31 April 2009 (Patents Law).  The basis for 
the trademarks regime was the Law on Trade Marks Registration of 1 September 2009.   
208.  Afghanistan was in the process of drafting additi onal legislation on Geographical Indications, 
on Industrial Designs, on Trade Secrets, on Topography of Integrated Circuits, on Unfair 
Competition, on Plant Variety Protection, and draft Procedure on Intellectual Property Border Enforcement, which had been completed by the en d of 2012 and shared with the Working Party. 
The Draft had been finalized and was now awaiting adoption by the Ministry of Finance.  A draft 
regulation on Optical Disks had been finalized and shared with Working Party Members in 
April 2013.    WT/ACC/SPEC/AFG/3/Rev.3 
 
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  209.  Asked to provide information on the implementation of its current intellectual property laws, 
the Representative of Afghanistan informed that  over 1500 trademarks had been registered under 
the current 2009 trademark law, and around 650 tr ademark applications were currently pending.  
No patents had been registered under the current 2009 patent law, and around 20 patent 
applications were currently pending.  Copyrights  were not issued by any government authority, 
although copyright registration and deposit - option al as required by the Berne Convention – were 
available.  To date, no copyrighted works had been registered and deposited under the current 
2008 Copyright Law noting that copyright registration was optional under the law. 
210.  Asked to elaborate on the recourse of rightholders to administrative or judicial protection of 
their intellectual property rights under current la ws, he indicated that rightholders currently had 
recourse to judicial protection of their intellectu al property rights though Afghanistan's civil court 
system, which operated under the 1990 Civil Procedure Code.  Under Part Two of the Civil 
Procedure Code, plaintiffs might file petitions to the civil courts for enforcement of their legal 
rights.  Courts were empowered 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 might 
order the payment of damages and court costs.  Under current Articles 436 et seq.  of the Code, 
appeals of lower court decisions were available.  There was no additional judicial system for the 
enforcement of intellectual property rights distin ct from the foregoing system for enforcement of 
civil laws in general.  Since the adoption of th e trademarks law, 25 court cases had been filed.  
Out of these, five had been resolved and the remaining cases were still pending.  There was no current tracker of copyrights related cases.  MO IC intended to start tracking cases related to 
copyrights in 2014. 
- Responsible agencies for policy formulation and implementation 
211.  In March 2010, an Intellectual Property Office (IPO) was established at the Ministry of 
Commerce and Industries (MoCI), with responsibilities for patents, trademarks, industrial designs, 
geographical indications, and genetic resources.  Also, a Copyright Directorate dealing with 
copyright and related rights was established at the Ministry of Information and Culture.  There was 
no need to establish any additional agencies or offices for policy formulation and to fully implement 
the WTO Agreement on TRIPS.  
212.  In reply to a request on  elaborating how the IPO currently considers requests for Patents, 
Trademarks, or Copyrights and the procedure for gr anting/registering them, the Representative of 
Afghanistan  stated that  the ACBR at MOCI considered 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, includin g pending amendments, a request for patent 
registration was initiated by the submission of an application.  The IPO initially verified just the 
completeness of the application in terms of inclusion of statutorily required elements.  
An application deemed complete was next examined for formal compliance with applicable 
requirements set out in the Patent Law.  Where the IPO identified formal defects, the applicant 
was afforded a period in which to correct them.  Where the IPO ultimately determined that the WT/ACC/SPEC/AFG/3/Rev.3 
 
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  application and its supporting materials were in formal compliance with the applicable standards, it 
granted and published notice of preliminary appr oval.  Following publication was an objection 
period, during which any interested party migh t assert objections based on the invention's 
ineligibility for registration, or the applicant's non-eligibility to register.  The IPO considered any 
objections in light of the standards set out in the law.  If an application drew no objections, or was 
subject to objections that the IPO duly rejected, the IPO issued a decision to grant the patent, and 
registered it accordingly.  Petitions to cancel a re gistration might be filed by interested parties, on 
the same grounds as objections.   
213.  As for trademarks, the Office of Intellectual Pr operty considered 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 was initiated by the su bmission of an application by an applicant, or 
through a representative.  The ACBR (Trademarks Registration Section) examined 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 required the provision of written reasons to the applicant, and the 
opportunity for resubmission of the application or appeal of the decision to a commercial court.  
Accepted applications were published, and an ob jection period followed during which objections 
might be asserted based on specified legal grounds for non-registrability.  
214.  Copyrights were neither requested nor granted,  but where optional registration and deposit 
of copyrighted works was sought by a righthol der, the Ministry of Information and Culture 
currently followed procedures set out under amended Article 39 of Law on Support the Right of 
Authors, Composers, Artists and Researchers.  Under amended Article 39, upon registration and 
deposit by a right holder, the Ministry of Inform ation and Culture simply delivered 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 intellectual property agreements  
215.  The representative of Afghanistan stated that Afghanistan had become a Member of the 
World Intellectual Property Organization (WIPO) in September 2005.  The process to join the 
Berne Convention for the Protection of Literary and Artistic Works (Berne Convention) and the 
Paris Convention for the Protection of Industrial Property (Paris Convention) had also been 
initiated.  He indicated that Afghanistan intends to become a Member of the Berne Convention, the 
Paris Convention, and Madrid Agreement concerning  the International Registration of Trademarks 
(Madrid Agreement) prior to the end of 2014 and to join, prior to the end of 2015, the Patent 
Cooperation Treaty, the International Convention for the Protection of New Varieties of Plants, the 
WIPO Copyright Treaty, the WIPO Performance an d Phonogram Treaty, and the Singapore Treaty 
on the Law of Trademarks.  WT/ACC/SPEC/AFG/3/Rev.3 
 
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  - Application of national and MFN treatment to foreign nationals 
216.  The representative of Afghanistan stated th at the Copyright Law currently observed MFN 
principles, and that the pending amendments to Arti cle 47 of that Law would define applicability in 
accord with the Berne Convention, providing protection on a national treatment basis.  He added 
that the Patents Law made no distinction among fo reign patent applicants or right holders based 
on nationality, but Article 31(1) of that Law was un der examination to ensure that it complied with 
national treatment principles.  Article 5 of the La w on Trade Marks Registration covered aspects of 
intellectual property rights in Afghanistan which entitled foreign nationals engaged in lawful 
production, commercial and service activities to register a trademark on the same basis as Afghan 
nationals.  Further, pending draft laws on geograph ical indications, integrated circuits, undisclosed 
information, and industrial designs would observe national and MFN treatment principles.  He also 
said that Afghanistan was aware of the importance  of granting national and most-favoured-nation 
treatment to foreign nationals and those principles would be honoured once Afghanistan became 
bound by the WTO TRIPS Agreement. 
- Fees and taxes 
217.  In response to a specific question from a Member that trademark applicants from foreign 
companies were charged different and possibly hi gher fees, the representative of Afghanistan 
stated that, pursuant to the Law on Trade Marks Registration of 1 September 2009, a new 
non-discriminatory fee structure was being elaborated for trademark applicants.  Once established, 
equal and non-discriminatory fees would apply to foreign and national persons.  
218.  The representative of Afghanistan said that th e fees to be charged for the protection of 
intellectual property rights by the new Intelle ctual Property Office had been set and did not 
discriminate between foreign and national persons.  The Schedule of fees is provided in Table 15 of 
Annex 2 and was posted on ACBR website.  The patents registration fee as approximately US$100 
and the Trademarks registration fee was approximately US$60.  
- SUBSTANTIVE STANDARDS OF PROTECTION, INCLUDING PROCEDURES FOR THE 
ACQUISITION AND MAINTENANCE OF INTELLECTUAL PROPERTY RIGHTS 
- Copyright and related rights 219.  The representative of Afghanistan noted that in light of several suggestions by Members, 
draft amendments to the Copyright Law had been  prepared to ensure compliance with the 
WTO TRIPS Agreement, including applicable provisions of the Berne Convention and the 
International Convention for the Protection of Performers, Producers of Phonograms and 
Broadcasting Organizations (Rome Convention).  He confirmed that Article 1 of the Copyright Law 
would be amended to include broadcasters and related rights.  
220.  The representative of Afghanistan said the above-mentioned Law would also include 
Members' comments regarding definitions of:  Work; Audiovisual work; Collective work; Joint 
work; Excerption (Derivative) work; Publication; Broadcasting; Reprint of work (Reproduction); WT/ACC/SPEC/AFG/3/Rev.3 
 
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  Fixed work (Fixation); Anonymous work; Classic work (Compilation); Architectural work; 
Literary work; Photography, painting and st atutory works; Owner; Exhibition of work; 
Public performances; Performer of the work; Mo tion pictures; Broadcasting organizations; 
Dissemination of the work (Distribution); and Transfer of copyright ownership. 
221.  Asked about Cession or Transfer of Rights (A rticle 12), the representative of Afghanistan 
confirmed that it meant that once an author tran sferred or surrendered his/her economic right(s) 
to another person, he/she could not stop the transferee from using the transferred rights.  
However, as the author, he/she could withdraw pu blication and/or broadcasting of the work, and 
could also make changes to the work.  Withdraw ing and/or making changes to the work could 
cause some losses to the transferee; accordingly, after any changes or withdrawal, the author was 
obliged to appropriately compensate the transferee. 
222.  In reply to a specific question, the representati ve of Afghanistan stated that Article 16 of the 
Copyright Law stipulated copyright protection terms, and was undergoing amendment to refine 
compliance with the Berne Convention and the WTO TRIPS Agreement.  He confirmed that 
Article 12(5) did not curtail, extend, or in any way affect those copyright terms and it merely 
governed the ownership of economic rights under the described set of circumstances, during the 
period between the death of an author and the normal expiration of economic rights.  According to 
the draft amendments to Article 16, the first date of lawful publication would be the date for the 
protection timeline unless the author, when repr oducing the work, made fundamental changes in 
the work in way that resulted into a new work.  If the work consisted of several components or was published in different phases, the timeline for the protection would be accounted for each 
component as a separate work.  Where the term of protection under Article 16 of the Law was 
calculated on a basis other than the life of a natural person, the protection term would be 
calculated from the end of the calendar year of authorised publication, or, if there was no 
authorised publication within 50 years from the ma king of the work, from the end of the calendar 
year of the creation of the work. 
223.  The representative of Afghanistan said that amendments were being developed that would 
provide for the right of reproduction for literary and artistic works in line with Article 9(1) and (3) 
of the Berne Convention.  He also stated th at the draft amendments to Article 9 of the 
Copyright Law would provide for complete economic rights to the extent required under Articles 2, 
8, 9, 11, 11 bis, 11ter, 12, and 14 of the Berne Convention, and Article 11 of the WTO TRIPS 
Agreement, including commercial rental rights in protected motion pictures and computer 
programs.  The representative of Afghanista n said that the amended Article 10 of the 
Copyright Law regarding status of enjoying econom ical rights would incorporate requirements of 
Articles 3 and 4 of the Berne Convention, Article 1(3) of the WTO TRIPS Agreement and Articles 4, 
5 and 6 of the Rome Convention. 
224.  Regarding Article 14 of the Copyright Law concerning the publication of the work after 
death, the representative of Afghanistan said that this provision fell within the three-step test of 
Article 13 the WTO TRIPS Agreement.  He stated that the provision applied to works not published WT/ACC/SPEC/AFG/3/Rev.3 
 
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  by the inheritors or successors of an author.  It was confined to certain special cases, namely, 
cases where inheritors or successors did not publish a work, which the Ministry of Information and Culture specifically deemed in the interest of the public.  The representative of Afghanistan said 
that the provision did not conflict with a normal exploitation of the work, in that it only operated 
when the beneficiaries declined to publish the work both before and for a year following the 
notification by the Ministry.  In other words, the Ministry's publication would not displace demand 
for copies published by the beneficiaries.  He al so stated that the provision did not unreasonably 
prejudice the legitimate interests of the right holder(s) in that the provision required both proper 
notice and reasonable compensation for the beneficiaries. 
225.  Asked to describe current effort to protect copyrighted materials circulating in the country, 
the Representative of Afghanistan stated that the Law "On Supporting the Right of Authors, Composers, Artists and Researchers (Copyright Law)" adopted on 21 July 2008 was the first 
copyrights law ever in Afghanistan.  As such, th ere was 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 establishe d three years after the adoption of that law, 
in 2011.  As an LDC, Afghanistan needed extensive technical assistance to implement this law and 
build the capacity of the Directorate and related institutions.  Individual holders of rights of 
copyright might address alleged rights violatio ns through the existing civil courts system. 
Under Article 28 et seq.  of the Copyright Law, right holders might initiate court proceedings to 
address copyright infringement.  Damages, various injunctive remedies, and criminal sanctions 
were available.  Some copyright infringement cases had already been initiated through the court 
system.  Thanks to technical support from USAID, the Directorate had been developing 
implementing procedures and bu ilding awareness about this law among right holders, the legal 
community, and media. Training for judges and lawyers on copyright issues and their legal 
protection had been provided and would be intensified in the coming months. Law enforcement 
officers would undergo training for carrying out judicial orders against violators dealing with 
pirated goods.  Additional capacity building and awareness initiatives would be intensified during 
the next two years. A Copyrights Board would be established in 2014 to coordinate enforcement 
among relevant agencies (MOIC, Customs), the judiciary, and law enforcement agencies.  MOIC, in 
addition, had been promoting and facilitating the es tablishment of Afghan Copyrights Association.  
Further, a Draft Procedure Customs Control of IPR (IP Border Enforcement) had 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 would be 
established within the Afghan Customs Department. 
- Trademarks, including service marks 
226.  A Member noted that under Article 3(1) of the Law on Trade Marks Registration, the 
definition of a trademark provided that it was a mark/sign or mixture of marks which could distinguish goods and services from other goods and services.  In response, the representative of 
Afghanistan stated that under pending amendmen ts to Article 3 of the Law on Trade Marks WT/ACC/SPEC/AFG/3/Rev.3 
 
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  Registration, trademarks would be defined in close alignment with Article 15(1) of the 
WTO TRIPS Agreement.  
227.  In reply to a question concerning well-know n marks, the representative of Afghanistan 
stated that under pending amendments to Article 8, marks determined to be well-known in 
Afghanistan for identical or similar goods would not be used or registered as trademarks, and 
further, that protection for such marks in line with Article 6 bis of the Paris Convention and 
Article 16 of the WTO TRIPS Agreement would also be incorporated.  He further added that 
amendments to Article 9 of the trademark law woul d closely track the language in Article 16(3) of 
the WTO TRIPS Agreement.  
228.  With regard to priority and exclusivity in the relationship between trademarks and 
geographical indications, the representative of Af ghanistan stated that Article 24 of the draft Law 
on Geographical Indications would provide that no thing would prejudice rights in trademarks that 
have been applied for or registered in good faith, or acquired through use in good faith, under the 
Law on Trade Marks Registration.  Further, Articl e 8(8) of the Law on Trade Marks Registration 
prohibited use or registration as trademarks of geographical names, where the use thereof could 
cause confusion as to the origin or source of the goods, products or services. 
- Geographical indications, including appellations of origin 
229.  The representative of Afghanistan said that currently Afghanistan had no law on 
geographical indications, but had prepared a complete draft law in this area, which had been 
submitted to the Ministry of Justice in 2012.  The Draft had recently been approved by the Ministry 
of Justice and submitted to the Council of Minister s.  The law would cover all areas required under 
the WTO TRIPS Agreement, as well as registration requirements and procedures, priority, 
opposition, exclusive rights, terms of protection, termination, and the relationship with 
trademarks.  
- Industrial designs 
230.  The representative of Afghanistan stated that  Afghanistan did not, at present, provide 
protection for industrial designs.  A new law on industrial designs had been drafted and submitted 
to the Ministry of Justice in 2012 for further submission to the National Assembly.  
- Patents 
231.  The representative of Afghanistan stated th at draft amendments to the Patents Law in 
accordance with the WTO TRIPS Agreement, to cover such issues as patentability, exclusive rights, 
compulsory licensing, and cancellation, had been developed.  They were submitted to the Ministry of Justice in 2012 for further submission to the National Assembly.  Chapter 2 of the draft 
amendments to the Patents law would provide protection so that:  (i) any invention patented 
would be new, involve an inventive step and would be industrially applicable; and (ii) any product 
for use in any of the methods required to achieve novelty, inventive step and industrial 
applicability could be considered as a patentable invention.  He added that a current exclusion for WT/ACC/SPEC/AFG/3/Rev.3 
 
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  drug formulae under Article 7 of the Law would be deleted under pending amendments.  
Patentability exceptions for public order, morality, danger to life, health, or the environment were also being amended for compliance with Article 27(2) of the WTO TRIPS Agreement. 
232.  Asked for examples of discoveries that could be  patented, the representative of Afghanistan 
stated that amended Article 6(3) limited patent protection to inventions or discoveries, whether 
products or processes, in all fields of technology, which were new, involve an inventive step and 
were capable of industrial application.  Thus, only discoveries, which met the criteria of 
patentability in Article 27 of the WTO TRIPS Agreement, could be the subject matter of a patent.  
A mere observation or identification of a fact or phenomenon, which did not meet those criteria, 
could not be patentable in Afghanistan.  
- Plant variety protection 
233.  The representative of Afghanistan stated that no protection was currently provided and that 
legislation on plant variety protection was expected to be drafted in 2014. 
- Layout designs of integrated circuits 
234.  The representative of Afghanistan said that at present, there was no legal protection for the 
layout designs of integrated circuits.  He noted that drafting of the Law on Topography of 
Integrated Circuits had been completed in 2012.  The draft had been submitted to the Ministry of 
Justice for further submission to the National Assembly. 
- Requirements on undisclosed information,  including trade secrets and test data 
235.  The representative of Afghanistan stated that currently no protection was provided but the 
draft Law on Trade Secrets, had been prepared an d would be submitted to the Ministry of Justice 
in June 2013 for further submission to the National Assembly.  In reply to question raised by a 
Member, he indicated that Afghanistan does not currently require registration of agricultural 
chemicals.  The registration of pharmaceutical was required.  Test data were also required for the 
purpose of registration of pharmaceuticals. 
- ENFORCEMENT 
- Civil judicial procedures and remedies 
236.  The representative of Afghanistan said that general civil procedures in line with Articles 42, 
43 and 46 of the WTO TRIPS Agreement were set ou t in the Civil Procedure Code, including draft 
amendments.  Specific procedures with regard to  copyright and trademark enforcement, such as 
injunctions, damages, and other remedies, were contained in the Copyright Law and the Law on 
Trade Marks Registration, respectively, as supplemented by pending new amendments.  He said 
that the Patent Law contained no enforcement section, but pending amendments set a foundation 
for the adoption of appropriate enforcement measur es related to patents.  He added that draft 
legislation in other areas of intellectual property protection contained specific civil judicial WT/ACC/SPEC/AFG/3/Rev.3 
 
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  procedures and remedies where appropriate, and worked with more generally-applicable 
enforcement procedures in the Civil Procedure Code as needed. 
237.  Asked about the inclusion in the draft amendments to the Customs Law of provisions in 
Articles 51 to 60 of the WTO TRIPS Agreement, he said that a Draft Procedure 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 enfo rcement and to the existing capabilities of the 
local Customs service and judiciary.   A copy of the Draft Procedure had been provided for review 
by the Working Party in November 2012 (WT/ACC/AFG/20). 
- Provisional measures 
238.  The representative of Afghanistan said that provisional measures were currently not applied 
but that detailed provisions governing the application of provisional measures for all areas of 
intellectual property rights had been developed for incorporation in the Civil Procedure Code.  
He explained that substantive intellectual property laws were being amended to include proper 
links to these provisions, as applicable. 
- Administrative procedures and remedies 
239.  The representative of Afghanistan stated that administrative procedures referenced in 
Article 49 of the WTO TRIPS Agreement were not applicable to enforcement procedures under 
existing or draft intellectual property laws.  In reply to further clarification sought by one Member, 
he indicated that TRIPS Article 49 required that  "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 in substance to those set forth in this Section".  Under existing 
and draft legislation relating to intellectual property protection in Afghanistan, civil remedies were 
presently ordered as a result of judicial procedures on the merits of the case, not administrative 
procedures.  Thus, this provision was not currently applicable.  To the extent that future legislation introduces civil remedies that can be ordered as a result of administrative procedures on the 
merits of a case, Afghanistan would implement Article 49 of the WTO TRIPS Agreement.  
Specifically, such administrative remedies would conform to principles equivalent in substance to 
those set forth in TRIPS Part III Section 1.  
- Special border measures 
240.  The representative of Afghanistan said that at present, no special border measures existed.  
However, he stated that draft Procedure on intellectual property Border Enforcement had been developed based on Afghanistan's existing Customs Law provisions, WTO TRIPS Agreement 
requirements, World Customs Organization models, and best practices noted in comparable 
jurisdictions. WT/ACC/SPEC/AFG/3/Rev.3 
 
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  - Criminal procedures 
241.  The representative of Afghanistan said that to  prevent and address violations in accordance 
with Article 61 of the WTO TRIPS Agreement, draf t amendments to Article 31 of the Copyright Law 
had been prepared and shared with Working Party Members in October 2011 
(WT/ACC/AFG/7/Add.1).  The new provision would stipulate that persons found guilty of wilful 
copyright piracy on a commercial scale in Afghanistan would be sentenced to at least one but no 
more than three years' imprisonment, and would be fined an amount of at least AF 50,000 but not more than AF 100,000.  In both cases, the adjudication court could order seizure, forfeiture and 
destruction of infringing goods, and of any materials or implements used to commit the violation.  
Sanctions imposed would have to be sufficient under the circumstances to provide a deterrent to 
future violations. 
242.  Asked to explain "any other punishments" referred to in the copyright and trademark 
legislation, he said that neither the amended Copyright Law nor the Trademark Law made such a 
reference although Article 33 of the Trademark La w provided for confiscation, disgorgement of 
profits, and closure of facilities used to commit violations.  He noted that these remedies were 
specific rather than open-ended. 
243.  In reply to a Member's comment that civil procedures and remedies for patent infringements 
were insufficient, the representative of Afghanis tan said that unlike the Copyright and Trademark 
Laws, the existing Patent Law contained no enforcement section.  Civil procedures and remedies in 
the WTO TRIPS Agreement had been included in the existing legislative structure, in order to 
respect the system, which was familiar to the legal professionals, and to the respective 
implementation bodies.  In the case of the Pate nt Law, amended language in Article 49 accounted 
for the adoption of coordinated procedures, enforcement measures and remedies for 
implementation of the Law.  Responding to a concern that there were too many differences in 
enforcement provisions between the IP laws, he st ated that the individual IP laws and the Civil 
Procedure Code, taken together, provided for the totality of procedures and remedies required 
under the WTO TRIPS Agreement.  He noted that appropriate measures had been developed for inclusion in the Civil Procedure Code and would be adopted during first half of 2014.  
244.  The Representative of Afghanistan indicated that as a landlocked least-developed country, 
Afghanistan would need a transition to implement all commitments under the WTO TRIPS 
Agreement.  Significant capacity building and te chnical 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 with the legislative action plan 
(WT/ACC/AFG/30/Rev.2) prior to the end of 2014.
  For other measures necessary to ensure 
adequate and proper enforcement, the Representati ve of Afghanistan provided the action plan in 
Table 18 below,  to be implemented by the end of 2015. 
245.  The representative of Afghanistan requested that, in addition to the benefits of special and 
differential treatment for Least-Developed Countries under the TRIPS Agreement and various WT/ACC/SPEC/AFG/3/Rev.3 
 
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  Ministerial Conference Declarations including under the Doha Declaration on the 
WTO TRIPS Agreement and Public Health (document WT/MIN(01)/DEC/2), the Hong Kong Ministerial Declaration (paragraph 47), TRIPS Council Decision (IP/C/40), and the Eighth 
Ministerial Conference Decisions, the Working Pa rty grant Afghanistan a transitional period to 
1 January 2016 to undertake the relevant legislative reform and equip the Government to fully 
implement the obligations of the WTO TRIPS Agreem ent, particularly in the areas of Patents and 
Trademarks.   
246.  The representative of Afghanistan confirmed that, should a transition be granted, Articles 3, 
4 and 5 of the WTO TRIPS Agreement, providing for, inter alia , national treatment and MFN 
treatment would apply from the date of accession, and Afghanistan would ensure that any changes 
made in its laws, regulations and practice in the transitional period would 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 transition 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-consistent legal regime, upon the expiration of the 
transition period, was assured, and that Afghanistan would make available TRIPS legislation in 
draft and promulgated form to the WTO Secretaria t for circulation to interested WTO Members, 
prior to the conclusion of the negotiations.  The Working Party took note of these commitments. 
247.  In response to requests from delegations for more specificity, the representative of 
Afghanistan presented the following table laying out an Action 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 18). 
Table 18:  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 
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  
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 TRIPS Agreement  Prior to end of 2014 
Copyrights Training of judges, private lawyers and enforcement agencies  
Copyrights Board 
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 examination and registration Prior to end of 2014 WT/ACC/SPEC/AFG/3/Rev.3 
 
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  Topic Actions Timetable 
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 for 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 
Border enforcement of 
Intellectual Property Rights (ex officio) Methodology/Manual for recognizing infringing goods
 
Database for customs recordation 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 
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 fo r 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 
Indust rial Designs Organization of Registrar 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  
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 staff on compulsory licensing principles 
Training of judges on new legal and technical principles related to plant variety protection 2015 
Full implementation of the WTO TRIPS Agreement  No later than 1 January  2016 
248.  The representative of Afghanistan confirmed that Afghanistan would apply fully the WTO 
TRIPS Agreement no later than 1 January 2016, in accordance with the legislative action plan 
(WT/ACC/AFG/30/Rev.2) and the action plan provided in Table 18 above and with the 
understanding that during this period protection for intellectual property rights listed in WT/ACC/SPEC/AFG/3/Rev.3 
 
- 75 - 
 
  paragraph 244 above would be applied in Afghanis tan.  The Working Party took note of this 
commitment. 
VI. POLICIES AFFECTING TRADE IN SERVICES 
249.  The representative of Afghanistan said that until relatively recently, the public sector was 
the primary supplier of services in Afghanistan, with the role of the private sector highly limited.  
With the Government's commitment to a strategy of economic growth and development based on 
an open, private sector-led market economy, ther e had been a substantial increase in trade in 
services in a number of areas.  The aim of the Government's policy was to efficiently meet 
consumer needs by ensuring effective compet ition among service providers subject to the 
regulation of services sectors via licensing.  The representative of Afghanistan added that 
regulations related to the provision of services were equally applicable to both domestic and 
foreign providers of services. 
250.  The representative of Afghanistan said that  economic development in the country was 
hampered by the poor state of infrastructure, which limited all types of activities, including 
services.  He said that the growth and development of the services sector was viewed as a priority.  
Foreign investment in services and foreign companies in general were currently leading the 
development of the service sector, especially in the telecommunication, hotel industry, banking, 
construction, media, courier and postal, environmental services and education.  
251.  The representative of Afghanistan provided information based on the Services Sectoral 
Classification list in Annex 7 of document WT/ACC/AFG/4.  The representative of Afghanistan 
confirmed that Afghanistan would conduct in-depth examination of its services-related legislation 
to prepare and share with Members of the Work ing Party the information on policy measures 
affecting trade in services, detailing all current measures related to market access, national 
treatment, and most-favoured-nation treatment. 
252.  The representative of Afghanistan stated that foreign commercial presence was regulated by 
the Private Investment Law and the prevailing commercial laws.  These laws required all foreign 
investors to obtain investment licenses from the Afghanistan Investment Support Agency and 
business licenses from the Business Licensing Directorate of the Ministry of Commerce and 
Industries.  He said that both licenses were obligatory for investors (domestic and foreign) if they 
engage in investment as well as in business.  According to the existing commercial laws of 
Afghanistan, licenses were required for the conduct of all business activities, including services.  
Requirements for obtaining licenses to deliver services in certain services sectors were provided in 
specific service sector laws.  These generally included the submission of an application, certificate 
of registration of enterprise, Tax Identification Nu mber (TIN) and in some cases a business plan or 
qualification requirements.  There were no specific substantive licensing requirements addressed 
only to foreign services providers. The following ministries and agencies were responsible for 
issuing licenses within their area of responsibility and supervising activities:  Commerce and 
Industries; Finance; Justice; Transport; Culture, Information and Youth; Telecommunication and WT/ACC/SPEC/AFG/3/Rev.3 
 
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  Information Technology; Education; Higher Education; Mines; Urban Development; Agriculture, 
Irrigation and Livestock; Public Health; Public Works; the National Environmental Protection Agency; and the Da Afghanistan Bank. 
253.  The representative of Afghanistan said th at the general policy was to promote open 
competition in all sectors, including for services.  The Afghan Government did not grant any entity 
ownership of, or exclusive or monopolistic rights  to provide services except drinking water and 
electricity distribution.  There were also no limits on the number of service providers, with the 
exception of water supply.  He said that Afghanistan did not have any safeguard measures relating 
to trade in services.  He added that there were no provisions concerning any form of aid, grant, 
domestic subsidy, and tax incentive or promotion scheme affecting trade in services.   
254.  The representative of Afghanistan said that there were no limitations on the participation of 
foreign capital.  Land ownership was limited to the citizens of Afghanistan as established under the 
Constitution.  Foreign persons conducting legal activities in Afghanistan could lease land from the 
State for up to 90 years (which could be extended).  
255.  The representative of Afghanistan said that there were limitations of the total value of 
service transactions or assets with respect to motion pictures, road transport (passenger and 
freight) and on the total number of natural persons that could be employed in security companies.  
He said that it was expected that priority would be given to Afghan nationals if equally qualified, as 
stipulated in the regulation of employment of foreign citizens in Afghan organizations.  Under the 
Law on Foreigners Employment in Afghanistan of 6 July 2005, foreigners could be employed in Afghanistan on the basis of a work permit issued  by the Ministry of Labour and Social Affairs 
(MoLSA).  Work permits were issued for one year  and were renewable.  To qualify for a work 
permit, foreign citizens had to:  (i) be at least 18 years old; (ii) have not completed retirement age 
provided in the Labour Law, and (iii) have a health certificate from their country of citizenship and 
from the related entities of the Ministry of Public  Health of Afghanistan.  The representative of 
Afghanistan stated that requests for employment  that fell under agreements between the Afghan 
government agencies and foreign countries would be processed in the Ministry of Foreign Affairs 
(MFA) and the MoLSA, later renamed as the Minist ry of Labour, Social Affairs, Martyrs, and 
Disabled (MoLSAMD).  The special recruitment procedures for foreign employees had been 
developed by the MoLSAMD and submitted to the Mi nistry of Justice. According to the Law on 
Foreigners Employment in Afghanistan of 6 July 2005, foreign citizens travelling to Afghanistan for employment purposes were required to obtain a residence visa and a business visa.  
256.  In response to a request for details concerning the retirement age, the representative of 
Afghanistan stated that according to the Afghan Labour Law, the retirement age of sixty-five was 
compulsory.  With the consent of the employer, employees could prolong employment for up to 
five years (on annual basis) after retirement provid ed they had not exceeded a total of 40 years of 
employment.  The extended period carried the same  rights and responsibilities of the employee.  
It applied to all industries and service providers, except scientists working at government 
institution, research and higher education institutions and religious bodies, which were regulated WT/ACC/SPEC/AFG/3/Rev.3 
 
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  b y  o t h e r  l e g i s l a t i o n .   H e  s a i d  t h a t  t h e r e  w e r e  n o  r e s t r i c t i o n s  i n  t h e  A f g h a n  L a b o u r  L a w  t h a t  
prevented retirees from working at any age afte r retirement on a contract basis with Afghan 
companies.  In the case of foreigners, the empl oyer would still have to apply for work permit. 
257.  Asked about the reason as to why foreign citizens were required to have two health 
certificates, from their country of citizenship and fr om the Ministry of Public Health of Afghanistan, 
the representative of Afghanistan said this was because foreign medical institutions were generally 
more developed.  In addition, a medical certificate upon arrival to Afghanistan was required to 
review the latest health status and to check for certain diseases in case tests for such diseases not 
covered in medical examination of the country of citizenship.  
258.  In response to a specific question concerning the Decree Amending Certain Articles and 
Parts of the Regulation on the Import and Exhibition of Motion Pictures and the Monitoring of Cinemas of 5 March 2005, the representative of Afghanistan stated that cinema activities were 
subject to licensing by the Afghan Film Director ate (AFD) under the Ministry of Information and 
Culture.  The AFD could also censor cinema movies and videos and the Ministry of Information and 
Culture was responsible for issuing import permits.   The Ministry of Finance established ticket 
prices for state cinema theatres upon approval from the Minister's Council.  He said that the 
construction of new cinema theatres could be impl emented after its design was approved by AFD.  
There was an obligation of cinema administrations to show documentary and informative films 
before display of feature films.  The representative of Afghanistan stated that Afghan citizens were 
given priority in import procurements of films by the AFD. 
259.  In order to import a feature film or a programme, the following fees applied:  (i) for 
Pakistani films:  approximately US$5,000; (ii) for Indian films:  approximately US$4,000; (iii) for 
Iranian films:  approximately US$3,000; (iv) for Turkish, Arabic, Western in their original 
language:  approximately US$1,500; (v) for Turkish, Arabic, Western dubbed Farsi language:  
approximately US$1,000; and (vi) films of Socialist countries:  approximately US$200.  
Films imported temporarily based on agreement with  the AFD to pay certain percentage of profit 
were exempted from above-mentioned fees.  
260.  In response to a specific question regarding the provision of domestic postal services, 
the representative of Afghanistan said that the Afghan Post provided mandatory delivery for the 
following postal items:  (i) letters up to 2 kg; (ii) postcards; (iii) small packets (2 kg); 
(iv) printed paper (7 kg); and (v) parcels (20 kg).   Other services provided by the Afghan Post 
included express mail, registered mail, and courier services (EMS), private P.O. Boxes, selling 
stamps and money transferring services.  Article 37 of the Constitution of Afghanistan stipulated 
the provision of communications services (telecom and postal services) to all users/customers in 
the country.   
261.  With respect to courier services, the representati ve of Afghanistan said that the draft Postal 
Law, which had been drafted and submitted to the Mi nistry of Justice, set the terms and conditions 
of entering in the postal market.  Applying the lic ence regime for providing a level playing field for WT/ACC/SPEC/AFG/3/Rev.3 
 
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  all service providers had been stipulated in the draft Law.  In his view, it was possible for all 
service providers of express companies/international couriers to freely carry out domestic and international express, logistics and mail services.   
262.  The representative of Afghanistan stated that  the Telecommunication Services Regulation 
Law of 23 January 2006 was enacted and covered amongst other things the following:  
licence issuance, modification, suspension and revocation; licence grant conditions and terms and 
conditions of the licence contents; universal access; interconnection issues; tariffs and their 
approval process; rights of way; numbering plan; maintenance of the historic heritages and 
establishment of telecom networks; telecom traffic regulation; frequencies issue and frequency 
licenses issuance for use of frequency assignments; fines and penalties; competitive processes; 
significant or dominant power in the market and abuse of the significant power. 
263.  The representative of Afghanistan said that all the Telecom and Internet service provider 
companies used the satellite services for their national and international communications.  
The licence issuing body for satellite services was the Afghanistan Telecommunications Regulatory 
Authority (ATRA) of the Ministry of Communications and Information Technology (MCIT).  
A company seeking to operate in the satellite market of Afghanistan as service provider was 
required to obtain a licence from the ATRA.  To obtain a licence, the applicant needed to submit a 
business plan to MCIT (addressed to the Minister).   The business plan would be evaluated by the 
ATRA.  Among the factors examined before issuing the licence were past experience, financial 
standing, proposed technology, and operational plan.  Only one licence had been issued as of date. 
264.  The representative of Afghanistan said that so far there was no specific category for the 
issuance of satellite licence.  Afghanistan had recently issued one licence for satellite phone 
services.  Licensees had been also given the right of telecom and internet services provision at the 
local, national and international level, using satellite and wireless switch stations based on licenses 
which had been granted for provision of mobile and internet services. 
265.  The duties and authorities of the Afghanis tan Telecommunications Regulatory Authority 
included among others:  regulating and supervising the activities of operators (telecom service 
providers); supervising compliance by operators with international treaties entered into by 
Afghanistan in the telecommunications sector; providing advice to Ministry of Communications in 
development of policies; monitoring and controlling compliance with the conditions included in 
licenses and the provisions of the law; assigning radio frequencies and granting permits to licensees; issuing, modifying, renewing, suspending  or revoking licenses and permits; responding 
to complaints of users and settling the disputes  between operators, users and other persons, 
including interconnection, access to and quality of service, numbering, privacy, unacceptable 
interference and quality of the networks or servic es of grantees and other services; specifying and 
approving technical standards for telecommunication equipment and devices; preventing operators 
having significant market power from abusing such power; promoting sustainable competition 
among operators; determining and identifying whet her any person has significant market power; 
prescribing fees payable in connection with the application, issuance, modification, renewal and WT/ACC/SPEC/AFG/3/Rev.3 
 
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  transfer of any licence issued, for the ongoing righ t to hold a licence; prescribing fees payable in 
connection with the importation or use of specific types of telecommunication equipment in Afghanistan; prescribing fees, payable in conne ction with the assignment and use of numbers; 
establishing and maintain any registries of operators (telecom service providers) that might be 
required; appraising and investigating any matters necessary to determine violations of the 
provisions of the law; assigning and prescribing fines and receiving from violators for breach of 
any condition of licence or permit, or any person for committing an offence under the law; and 
obliging licensees or holders of permits to compensate damages as a result of a breach of a 
condition of licence or permit. 
266.  The ATRA, consisting of five persons who were appointed upon the proposal by the Minister 
of Communications and Information Technology an d approved by the President of Afghanistan, 
had been established to regulate and supervise mobile companies' activities.  
267.  In response to specific questions regarding financial services, the representative of 
Afghanistan said that following the enactment of the Law on Central Bank and the Law on Banking, 
17 banks, of which five were foreign, had been licen sed.  He said that the aim of the ongoing work 
in the financial services sector was to ensure th at the prudential regulatory framework maintained 
the safety and soundness of the financial system in Afghanistan.  In this regard, the Central Bank 
of Afghanistan had increased its on-site bank examinations to twice a year and had introduced 
targeted examinations of IT systems.  The Central Bank of Afghanistan was also working to 
introduce measures to broaden and deepen access to  finance for the poor such as mobile banking, 
Islamic banking and a stock exchange market.  Th e representative of Afghanistan said that the 
World Bank funded "Financial Sector Strengthening Project of Afghanistan" was also enhancing the 
financial system, by establishing collateral registry, credit information bureau and the Afghan 
Institute of Banking and Finance. 
268.  The representative of Afghanistan noted that two new laws, namely the Law on Anti-Money 
Laundering and Proceeds of Crime and the Law on  Combating Financing of Terrorism had been 
adopted in 2004 to clean up the financial system  from the menace of terrorism and crime.  
More recently, three more laws had been adopted:  the Law on Mortgage of Immovable Property 
of 27 July 2009; the Law on Mortgage of Mova ble Property of 27 July 2009; and the Law on 
Transaction Documents (Negotiable Instruments) of 24 January 2009.  Pursuant to these laws, 
regulations and numerous internal policies had been enacted by the Supreme Council of the 
Da Afghanistan Bank to facilitate the implementation of these Laws. 
269.  Asked to explain as to whether under Article 5.4 of the Private Investment Law, non-banking 
finance activities and insurance activities were restricted sectors, the representative of Afghanistan 
said that the High Commission on Investment had removed restrictions on the former and that the 
Law on Insurance of 2008 had governed the insurance sector.  He stated that when the Private 
Investment Law would be amended in the future , insurance and non-banking finance activities 
would be deleted from the law. WT/ACC/SPEC/AFG/3/Rev.3 
 
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  270.  In response to a specific question from a Member, the representative of Afghanistan 
confirmed that, under the Law on Regulating Prop erty Dealers of 21 August 1995, licenses for real 
estate services related to private or leased pr operty were reserved exclusively for Afghans. 
Afghanistan would review this in the future.  
VII. TRANSPARENCY 
- Publication of information on trade 
271.  The representative of Afghanistan said that there was no legal requirement or practice for 
publication and comment for domestic laws, regulations, and other measures of general 
application that become legally enforceable.  He further added that common practice had been 
that draft legislation was directly shared with interested parties for comments.  Interested parties 
could also be invited to participate in legal drafting working groups or in public fora 
(e.g. conference/seminars) to discuss draft legislatio n.  Some ministries published draft legislation 
in national newspapers for comment by the general public.  
272.  Some Members stated that lack of legal requirements or practice for publication and 
comment for domestic laws, regulations, and other measures of general application caused 
concern and needed to be addressed by Afghanistan.  Article X of the GATT 1994 required the 
prompt publication of laws, regulations, judicial  decisions and administrative rulings of general 
application covering, inter alia , classification or the valuation of products for customs purposes; 
rates of duty, taxes or other charges; requirements, restrictions or prohibitions on imports or 
exports; or affecting the sale, distribution, transportation, insurance, warehousing inspection, 
exhibition, processing, or mixing of imported or exported goods.  The publication of these legal 
acts had to be in such a manner as to enable governments and traders to become acquainted with 
them.  This also included agreements affecting international trade policy, which were in force 
between the government or a governmental agency of any other WTO Member.   
273.  Members also noted that some WTO Agreements had additional transparency requirements, 
e.g., for import licensing, customs valuation, TBT, SPS, and that good regulatory practice required 
publication for review and comment and a method of taking the comments into consideration in 
finalizing the published laws, regulations and other normative acts.  They asked what steps 
Afghanistan had taken to implement these obligations.  
274.  The representative of Afghanistan noted that in preparing new legislation consistent with 
WTO Agreements (e.g. on TBT, SPS, and Customs Valuation), Afghanistan would be taking into 
account specific transparency requirements stipulated in these Agreements.  He said that 
Afghanistan would amend Article 20 of the Regulati on on Drafting Procedure and Processing of 
Legal Acts to require that:  (i) draft legislation concerning foreign trade be published for consultation and public comments prior to finalization; (ii) publication of drafts would include a 
reasonable period for comments (not less than 30 days) and indicate the means through which 
comments could be submitted to the relevant ministry or State agency; and (iii) ministries and WT/ACC/SPEC/AFG/3/Rev.3 
 
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  State agencies convene a working group to discu ss received comments, including representatives 
of stakeholders who submitted the comments. 
275.  He further stated that Article 5 of Afghanis tan's Law on Publication and Enforcement of 
Legislation required publication in the Official Gazette of the following:  (i) official declarations of 
Afghanistan which were intended for the public, laws, resolutions and other parliamentary 
legislative documents, (ii) decrees and other legislative documents of legal nature; 
(iii) regulations, charters and resolutions of Council of Ministers which had legal nature; 
(iv) contracts, agreements, international protocols which were signed by Afghanistan and decrees 
relating to ratification of these treaties; (v) le gislative documents approved by the Supreme Court; 
and (vi) other legislative acts, dissemination of which was required by law, as well as publication of 
trademarks and related documentation.  He noted that Article 5 covered all types of laws and legal acts including those related to customs, foreign trade, sanitary and phytosanitary measures, and 
other WTO Agreements.  He added that the Law on Publication and Enforcement of Legislation 
would be amended to (i) require publication of ministerial level decisions and mandatory orders in 
the Official Gazette; (ii) require that no legal acts would come into force earlier than 30 days after 
official publication in the Official Gazette or a longer period, if specified in the law or required 
under an international agreement to which Afghanistan was a signatory.  An exception from this 
provision were emergency measures where a legal act related to foreign trade could come into 
force upon official application but needed to be notified immediately to relevant international 
organizations in which Afghanistan was a member. 
276.  He added that it was a common practice in Afghanistan that ministries and state bodies 
published, on their websites, respective laws and implementing regulations.  Court decisions 
(including Commercial Court decisi ons) were published on the we bsite of the Supreme Court of 
Afghanistan as well as in Mezan Gazette and Qaza Magazine.     
277.  The representative of Afghanistan confirmed that, upon accession, Afghanistan would fully 
and promptly implement Article X of the GATT 1994,  Article III of the GATS, Article 63 of the WTO 
TRIPS Agreement and other transparency provisions  in the WTO Agreements requiring notification 
and publication.  He further confirmed that no la w, regulation, judicial decision, 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 emergency or security, or for which publication would impede law enforcement, would become effective prior to its publication in the Official Gazette, on official websites, or in 
newspapers.  The obligation to establish the Official Gazette and the principle that any laws 
become effective only after their publication was established under the Law Publication and 
Enforcement of Legislation.  He confirmed that Afghanistan would fulfil its publication 
commitments, in full conformity with WTO provisions, from the date of accession through the 
designation of an official websites, newspapers or  the Official Gazette.  The publication of such 
laws, regulations and other measures would include the effective date of these measures.  
The Working Party took note of these commitments. WT/ACC/SPEC/AFG/3/Rev.3 
 
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  - Notifications 
278.  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 AG REEMENTS  
279.  The representative of Afghanistan said that his Government had signed 31 Bilateral Trade 
and Investment Agreements and Memoranda of Understanding.  Afghanistan had signed ten other 
Bilateral Economic Agreements and Memoranda of Unde rstanding.  It had also signed five tripartite 
agreements. Afghanistan was a member of the Economic Cooperation Organization (ECO), 
South Asian Association for Regional Cooperatio n (SAARC) and Central Asia Regional Economic 
Cooperation (CAREC) Programme.  The EU, the US, India, Canada and Japan granted preferential 
treatment for Afghanistan's exports, under the GSP scheme. 
280.  The representative of Afghanistan said th at a Preferential Trade Agreement between 
Afghanistan and India had been effective from May 2003.  This however had been superseded by 
the South Asian Free Trade Area (SAFTA) where Indi a had provided duty free access for all Afghan 
exports except alcohol and tobacco products.  
281.  The representative of Afghanistan stated that  Afghanistan had preferential access to the 
European Union (EU) through the Everything But Arms (EBA) initiative, which granted duty and 
quota free access for all goods (with the exceptio n of arms) originating from Afghanistan.  
The United States GSP Programme provided duty free treatment for 5,000 products from 
Afghanistan.  A 35% value addition was required.  Afghanistan also qualified for additional 
products such as milk, yogurt, and food preparatio ns with flour, candy (candied nuts, sugar candy, 
and chocolate) and so did many Afghan handicrafts if certified by the Government.  
The representative of Afghanistan added that Afgh an products enjoyed duty and quota free market 
access under a LDC market access initiative with Canada and GSP with Japan.   
282.  Afghanistan had joined the Economic Cooperation Organization (ECO) in 1992.  One of the 
main objectives of the ECO was the "progressive removal of trade barriers" with the aim of 
eventually establishing a free trade area am ong the ten member States.  The ECO Trade 
Agreement (ECOTA) had been signed in 2003 by the five members of the ECO:  Afghanistan, Iran, 
Pakistan, Tajikistan and Turkey.  Preferences under  the ECOTA had not yet come into effect.  The 
representative of Afghanistan said that under the ECOTA tariff reductions were expected to cover all goods traded among the members, except for g oods notified by each member under a negative 
list.  The positive list of goods would be expanded gradually on a proportionate basis in eight equal 
annual stages so as to cover at least 80% of the goods.  Afghanistan was provided an extended 
term of 15 years for implementation of tariff reductions.  Within this time-frame, tariffs would be WT/ACC/SPEC/AFG/3/Rev.3 
 
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  reduced to a maximum of 15% as the highest tariff.  Each member of the ECOTA was obliged, 
keeping in view the extent of tariff reduction required, to notify a schedule of concessions for gradual and progressive reduction of applied tariffs to bring the highest tariff to a maximum of 
15% at the end of eight years (15 years for Afghanistan), while reduction would not be less than 
10% of the existing tariff per annum.  The provisio ns applied to all goods, except sensitive goods 
which would not exceed one per cent of the 6-digit tariff lines.  Lists of sensitive goods would be 
annexed to the Agreement.  Afghanistan had developed and submitted to the ECO Secretariat its 
sensitive list, positive list, and negative list.  
283.  The representative of Afghanistan said that no prohibitions or restrictions other than tariffs 
would be applied on imports from ECOTA members within two years of the entry into force of the 
Agreement and all quantitative restrictions and measures having equivalent effect on exports as well as and export duties/charges would also be abolished.  The ECOTA also included provisions on 
state aid, intellectual property (substantive  standards on the WTO TRIPS Agreement, the 
Paris Convention, the Rome Convention, the Madr id Agreement and the Berne Convention would 
be achieved within eight years after the entry in to force of the Agreement) and state monopolies 
(required to operate on a non-discriminatory basis) but did not cover trade in services 
procurement. 
284.  The representative of Afghanistan noted that in April 2007, Afghanistan had become a 
member of the South Asian Association for Re gional Cooperation (SAARC), which included 
Bangladesh, Bhutan, India, the Maldives, Nepal, Pakistan and Sri Lanka.  Afghanistan had also 
joined the South Asian Free Trade Area (SAFTA) Agreement in August 2008.  The SAFTA had been 
ratified by Afghanistan on 6 April 2010 and had come into effect on 7 August 2011.  The SAFTA 
was expected to provide preferential market access for Afghan products in member countries 
through reduced import duties.  The SAFTA had been implemented in January 2006 with a goal to 
reduce tariff and non-tariff barriers over the following ten years.  Afghanistan had developed and, 
on 7 August 2011, notified the SAARC Secretaria t its schedule of tariff reductions under the 
SAFTA.  It called for reduction of customs duties for non-sensitive goods from current rates to 5% 
in equal instalments over a period of ten years (7 August 2011 to 6 August 2021). 
285.  Afghanistan was a member of the Central Asia Regional Economic Cooperation (CAREC) 
Programme, which had been initiated in 1997, focusi ng on transport, energy, trade facilitation and 
trade policy.  There were no plans for providing tariff preferences among CAREC member countries and Afghanistan's import trade was not subject to preferential tariff rates under the CAREC. 
286.  The representative of Afghanistan confirme d 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 Arti cle 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 WT/ACC/SPEC/AFG/3/Rev.3 
 
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  arrangements, of which Afghanistan was, or migh t become, a member, were met from the date of 
accession.  The Working Party took note of these commitments. 
CONCLUSIONS 
287.  The Working Party took note of the explanations  and statements of the Islamic Republic of 
Afghanistan concerning its foreign trade regime, as reflected in this Report.  The Working Party 
took note of the commitments by the Islamic Republic of Afghanistan in relation to certain specific 
matters, which are reproduced in paragraphs 42, 45, 51, 56, 62, 64, 76, 80, 82, 85, 90, 96, 105, 117, 125, 129, 131, 135, 141, 154, 167, 182, 185, 187, 193, 201, 204, 246, 248, 277, 278 and 
286. 
288.  Having carried out the examination of the foreign trade regime of the Islamic Republic of 
Afghanistan and in the light of the explanatio ns, commitments and concessions made by the 
representative of Afghanistan, the Working Party reached the conclusion that the Islamic Republic 
of Afghanistan be invited to accede to the Marrakesh Agreement Establishing the WTO under the 
provisions of Article XII.  For this purpose, the Working Party has prepared the draft Decision and 
Protocol of Accession reproduced in the Appendix to this Report, and takes note of Afghanistan's 
Schedule of Concessions and Commitments on Goods (document WT/ACC/AFG/…/Add.1) and its 
Schedule of Specific Commitments on Servic es (document WT/ACC/AFG/…/Add.2) that are 
annexed to the draft Protocol.  It is proposed that these texts be adopted by the General Council when it adopts the Report.  When the Decision is adopted, the Protocol of Accession would be open 
for acceptance by the Islamic Republic of Afghan istan which would become a Member thirty days 
after it accepts the said Protocol.  The Working Pa rty agreed, therefore, that it had completed its 
work concerning the negotiations for the accession of the Islamic Republic of Afghanistan to the 
Marrakesh Agreement Establishing the WTO. WT/ACC/SPEC/AFG/3/Rev.3 
 
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  ANNEX 1 
Laws, Regulations and Other Information Prov ided to the Working Party by Afghanistan 
Legislation/Regulation Legislation Notice 
(WT/ACC/AFG/…) 
Draft amendments to the Civil Procedure Code (Chapter Three) of 
22 August 1990; WT/ACC/AFG/7/Add.1 
Law "On Income Tax" of 2009; WT/ACC/AFG/5/Add.1 
Law "On Private Investment" of 21 December 2005; WT/ACC/AFG/5/Add.1 
Afghanistan National Development Strategy, 2008-2013; WT/ACC/AFG/18 
Law "On Competition Protection and Monopoly Prevention" of 
30 January 2010; WT/ACC/AFG/5/Add.1 
Draft amendments to the Customs Law of the Islamic Republic of 
Afghanistan; WT/ACC/AFG/14 
Law "On Customs", 2004; WT/ACC/AFG/5/Add.1 
Law "On Procurement", 2008 (amendments made in January 2009 
incorporated); WT/ACC/AFG/5/Add.1 
Regulation "On Business Licence", 2004; WT/ACC/AFG/5/Add.1 
Regulation "On Determining the Price of Goods in Customs" of 
23 January 2006; WT/ACC/AFG/5/Add.1 
Regulation "On Customs Arbitration" of 20 March 2006; WT/ACC/AFG/5/Add.1 
Law "On Seeds Cultivation" of 16 December 2009; WT/ACC/AFG/7/Add.1 
Law "On Medicine" of 18 November 2008; WT/ACC/AFG/5/Add.1 
Law "On Public Health" of 8 January 2007; WT/ACC/AFG/5/Add.1 
Regulation "On Pharmacies" of 8 January 2007; WT/ACC/AFG/5/Add.1 
Regulation "On the Enforcement of the Manufacture and Import of 
the Medicine and Medical Appliances" of 19 February 2007; WT/ACC/AFG/5/Add.1 
Regulation "On Import, Distributi on and Use of Pesticides" of 
3 October 1996; WT/ACC/AFG/5/Add.1 
Draft Law of the Islamic Republic of Afghanistan on Standards and 
Technical Regulations; WT/ACC/AFG/14 
Draft Plant Protection and Qu arantine Law; WT/ACC/AFG/12 
Regulation "On Plant Quarantine Services", 2000; WT/ACC/AFG/5/Add.1 
Draft Food Law;  WT/ACC/AFG/12 
Draft amendments to the Law "On Supporting the Rights of 
Inventors and Discoverers" (Patents Law); WT/ACC/AFG/7/Add.1 
Law "On Supporting the Rights of Inventors and Discoverers" of 
31 July 2008; WT/ACC/AFG/5/Add.1 
Draft amendments to the Law "On Trademarks" of 
1 September 2009; WT/ACC/AFG/7/Add.1 
Law "On Trade Marks Registration" of 1 September 2009; WT/ACC/AFG/5/Add.1 
Draft amendments to the Law "On Supporting the Rights of Authors, 
Composers, Artists and Researchers" (Copyrights Law); WT/ACC/AFG/7/Add.1 
Law "On Supporting the Right of Authors, Composers, Artists and 
Researchers (Copyright Law)" of 21 July 2008; WT/ACC/AFG/5/Add.1 
Draft Law "On Geographical In dications"; WT/A CC/AFG/7/Add.1 
Draft Law "On Industrial De signs"; WT/ACC/AFG/7/Add.1 
Law "On Secured Transaction on Movable Property in Banking 
Transactions", 2008; WT/ACC/AFG/5/Add.1 
Regulation "On Culture, Artistic, Remuneration Of Mass Media 
Services, Artistic Activities, Remuneration Of Scientific Researching and Publication Activities in the Scientific Researching Institutions" of 23 December 2003; WT/ACC/AFG/5/Add.1 
  
Regulation "On Import and Show of Films and Monitoring Cinema 
(with amendments through President Order)" of 8 November 1988;  WT/ACC/AFG/5/Add.1 
Decree "On the Amendments in Some Articles and Sub-Articles of 
the Regulation on Import and Show of Films and Monitoring Cinema" of 8 November 2004; WT/ACC/AFG/5/Add.1 
Draft Animal Health and Veterina ry Public Health Act, dated 
12 November 2012; WT/ACC/AFG/19 
Draft Food Law, dated 12 November 2012; WT/ACC/AFG/19 
Draft Plant Protection and Quarantine Law, dated 
12 November 2012;  WT/ACC/AFG/19 
Draft Law "On Standards and Technical Regulations", dated 
12 November 2012; WT/ACC/AFG/19 
Draft Amendments to the Law "On Publication and Enforcement of 
Legislation of 1998", dated 12 November 2012; WT/ACC/AFG/20 WT/ACC/SPEC/AFG/3/Rev.3 
 
- 86 - 
 
  Legislation/Regulation Legislation Notice 
(WT/ACC/AFG/…) 
Draft Amendments to the Regulation on Drafting Procedure and 
Processing of the Legal Acts, dated 12 November 2012; WT/ACC/AFG/20 
Draft Amendments to the Customs Law of the Islamic Republic of 
Afghanistan, dated 12 November 2012; WT/ACC/AFG/20 
Draft Regulation on Customs Valuation, dated 12 November 2012; WT/ACC/AFG/20 
Draft Order of Advance Ruling on Binding Decisions, dated 
12 November 2012;  WT/ACC/AFG/20 
Draft Order on Customs Control of  Intellectual Property Rights, 
dated 12 November 2012; WT/ACC/AFG/20 
Draft Law "On Geographical Indications", dated 12 November 2012; WT/ACC/AFG/21 
Draft Law "On Industrial Designs", dated 12 November 2012; WT/ACC/AFG/21 
Draft Amendments to the Trademarks Law, dated 
12 November 2012; WT/ACC/AFG/21 
Draft Amendments to the Law "On the Support of the Rights of 
Inventors and Discoverers", dated 12 November 2012; WT/ACC/AFG/21 
Draft Amendments to the Law "On the Support of the Right of 
Authors, Composers, Artists and Researchers (Copyright Law), dated 12 November 2012; WT/ACC/AFG/21 
Draft Amendments to the Customs Law of the Islamic Republic of 
Afghanistan, dated 21 November 2012;  WT/ACC/AFG/22 
Draft Amendments to the Trademarks Law, dated 
21 November 2012; WT/ACC/AFG/22 
Draft Law "On Safeguard Measures for Domestic Production", dated 
26 November 2012;  WT/ACC/AFG/23 
Draft Law "On Foreign Trade in Goods", dated 26 November 2012; WT/ACC/AFG/23 
Draft Law "On Protection of Trade Secrets", dated 24 April 2013;  WT/ACC/AFG/25 
Draft Law "On Protection of Layout Designs of Integrated Electronic 
Circuits", dated 24 April 2013; WT/ACC/AFG/25 
Draft Unfair Competition Provisions in the Draft Afghanistan 
Consumer Protection Law, dated 24 April 2013; WT/ACC/AFG/25 
Draft Amendments to the Trademarks Law, dated 24 April 2013;  WT/ACC/AFG/25 
Draft Amendments to the Patent Law, dated 24 April 2013; WT/ACC/AFG/25 
Draft Regulation "On Licensing, Ma nufacture, Import  and Export of 
Optical Disks", dated 14 May 2013; WT/ACC/AFG/26 
The Hydrocarbons Law; WT/ACC/AFG/31 
Draft Minerals Law; WT/ACC/AFG/31 
Draft Law on Foreign Trade in Goods, 2012; WT/ACC/AFG/31 
(Draft) Law on Safeguard Measures for Domestic Production, 2013; WT/ACC/AFG/31 
Draft Regulations on Import and Export Licensing of 2013; WT/ACC/AFG/31 
Law "On Organization and Jurisdicti on of Courts of the Islamic 
Republic of Afghanistan", dated 21 May 2005; WT/ACC/AFG/33 
Draft Value Added Tax Law, dated 6 May 2013; WT/ACC/AFG/33 
Procedure on Issuance of Trade Licence; WT/ACC/AFG/33 
Draft Law on Protection of New Varieties of Plants WT/ACC/AFG/35 WT/ACC/SPEC/AFG/3/Rev.3 
 
- 87 - 
 
  ANNEX 2 
Table 1:  Fees to obtain a licence from the Afghanistan Investment Support Agency 
(AISA)  
Amount of Initial Capital Classification Licensing Fee 
US$5,000 to US$10,000 Small size business US$50  
US$10,001 to US$1,000,000 Medium size business  US$700  
US$1,000,001 or more  Large size business  US$1,000  
Table 2(a):  List of Stat e-owned enterprises (SOEs) 
 Name of Enterprise Liquidated Corporatized  Privatized  Leased  Pending Excluded 
from 
privatization  
1 Millie Bus           1 
2 Engineering Research 1           
3 Securities (Soukook) 
Printing           1 
4 Prison Industry         1   
5 Improved Seed           1 
6 Micrurayan 
Maintenance           1 
7 Afghan Water Supply 
and Sewerage   1         
8 Da Afghanistan 
Brishna Sherkat   1         
9 Cooperative and 
Commercial     1       
10 Foodstuff         1   
11 Fuel and Liquid Gas         1   
12 Medical Plant Export 1           
13 Samoon Dried Fruit     1       
14 Shir Khan Bander 1           
15 Wool Weaving 1           
16 Afghan Carpentry 1           
17 Afghan Industry 1           
18 Kandahar Wool 
Weaving         1   
19 Helmand Bust         1   
20 Kunduz Spinzar       1     
21 Bagrami Textile         1   
22 Balkh Gin and Press       1     
23 Balkh Textile         1   
24 Kandahar  Textile          1   
25 Medical Supply and 
Technical     1       
26 Jabal Seraj Cement         1   
27 North Coal       1     
28 North Power and 
Fertilizer         1   
29 Ghuri Cement       1     
30 Afghan Gas         1   
31 Mines Extraction 1           
32 Jangalak 1           
33 Rokham Marble 1           
34 Central 
Transportation         1   
35 Kamaz 5     1       
36 Kamaz 6 1           
37 Kamaz 7 1           
38 Kamaz 8 1           
39 Kamaz 9 1           
40 Heyratan Technical 
Services     1       
41 Hotel enterprise           1 WT/ACC/SPEC/AFG/3/Rev.3 
 
- 88 - 
 
   Name of Enterprise Liquidated Corporatized  Privatized  Leased  Pending Excluded 
from 
privatization  
42 Afghan Advertising 1           
43 Azadi Printing         1   
44 Ariana Printing       1     
45 Afghan Tour         1   
46 Construction Material 
Production         1   
47 Kabul Slaughterhouse         1   
48 Pharmacy 
Department         1   
49 Education Printing         1   
50 Afghani Construction         1   
51 Banaye Construction         1   
52 Housing Construction         1   
53 Metal Component 
Production         1   
54 Jadid Energy 1           
55 Power Construction 1           
56 Helmand 
Construction         1   
57 Spin Ghar 
Construction 1           
58 Fertilizer and Agro 
Services 1           
59 Kabul Silo         1   
60 Pul-i-Khumri Silo         1   
61 Balkh Silo         1   
62 Kandahar Fruit         1   
63 Baghlan Sugar 
(coporaized and leassed)   1   1     
64 Slaughterhouse and 
Livestock 1           
65 Afghan Public 
Protection Force           1 
   19 3 5 6 27 6 
 
 WT/ACC/SPEC/AFG/3/Rev.3 
 
- 89 - 
 
  Table 2(b):  List of corporations in  which the State has shares (SOCs) 
 Corporations with State Ownership State Share Status 
1 Ariana Airline Corporation  100% Functional  
2 Intercontinental Hotel 100% Functional  
3 ANIC 100% Functional  
4 Afsotar 51% Functional  
5 Esteras 51% Partially Functional  
6 Afghan Telecom 100% Functional  
7 Afghan Card 92% Functional  
8 Afghan Nechi 51% Inactive 
9 Afghan Turk 51% Inactive 
10 Aftanto NA Inactive 
11 Handicraft Industry  40% Inactive 
12 NAPCOD 42% Functional  
13 Afghan Water Supply and Sewera ge Company 20% Functional  
14 Afghan Textile  90% Partially Functional  
15 Hochest Company  51% Inactive 
16 Import & Export Company  NA  Inactive 
17 Oil & Soup Production Company  NA Inactive 
18 Mushtaq Bakery Corporation  NA Inactive 
19 Zamir Bakery Corporation  NA Inactive 
20 Vehicle Oil Company  NA Inactive 
21 New Baghlan Sugar  66% Partially Functional  
22 Afghan Teuur  NA Inactive 
23 Da Afghanistan Brishna Sherkat 100% Functional  
 WT/ACC/SPEC/AFG/3/Rev.3 
 
- 90 - 
 
  Table 3:  Goods and services subject to price control 
Goods Rates Responsible Authority Legal Basis 
Electricity Unit: AF per kwt 
 Residential depending on 
utilisation: 6-10  
 Government entities: 14 
 Non-Government Entities: 13 
 Production facilities registered 
at MOCI or licensed by AISA: 9  
 Factories (unregistered and 
not licensed by AISA): 11  
 Other commercial entities (not 
engaged in production): 14 
 These rates vary from one region in Afghanistan to another. There are 76 regions. The above rates are averages. Da Afghanistan Brishana 
Sherkat (a corporation with 100% Government share) proposes the price for electricity subject to approval by the following four ministers: Minister of Finance, Minister of Economy, Minister of Rural Development, and Minister of Energy and Water.   Board of Directors 
Decision (which comprises all four Ministers) 
Water Unit: AF per cubic meter 
 Residential 
- Constructed with 
permit: 25 
- Constructed without 
permit: 12 
 Commercial: 35 The Ministry of Urban 
Development proposes the prices for water which are then approved by Economic Committee under the Council of Ministers Council of Ministers 
Decision 
Pharmaceuticals and medical equipment   10% markup on imports and 
5% markup on wholesale based on the Regulation 
 15% markup for retailers 
based on Law 
12% markup for producers (de facto ) Ministry of Public Heal th Law on Medicine of 
17 January 2007  Regulation on 
Production and Import 
of Medicines and Medical Equipment dated February 2007 
Services Rates Responsible Authority Legal Basis 
Physicians Unit: AF per checkup 
 High Profile Doctors 
(Professor): 120 
 Specialized Doctor: 100 
 Doctor: 80 Ministry of Public Heal th Minister of Public 
Health Order 
Laboratory and other medical services Unit: AF per test 
 Ultrasound: 100 
 Physiotherapy: 100 
 Computed Tomography Brain 
Scan: 1,200 
 Computed Tomography 
Abdominal Scan: 2,000 
 Lithotripsy: 300, 350, and 450 
 Electrocardiogram: 80 
 Electroencephalogram: 800 
 Echo Cardiography: 800 
 Hemodialysis: 2,000  
 Electrocardiography Test: 500 
 Endoscopy: 500  Ministry of Public Heal th Minister of Public 
Health Order 
 WT/ACC/SPEC/AFG/3/Rev.3 
 
- 91 - 
 
  Table 4(a):  Afghanistan's applied tariff rates in 2011 
Tariff rates Number of 
tariff lines Share of 
lines Import value 
(in US$ million) Share of trade 
Zero 27 0.5% 2.6 0.0%  
From 0 to 5% 3,625 71.6% 4,796.5 62.9%  
More than 5% to 10% 1,235 24.4% 1,347.8 17.7%  
More than 10% to 20% 113 2.2% 1,141.0 15.0%  
More than 20% to 35% 52 1.0% 269.2 3.5%  
More than 35% to 50% 9 0.2% 65.2 0.9%  
More than 50% 0 0% 0.0 0.0%  
Total 5,061 100.0% 7,622.3 100.0%  
 
Table 4(b):  Products subject to tariffs rates of 20, 25, 35, 40, and 50% in 2011 
Tariff rates  Product description 
20% Juices, beverages 
25% Fruits and nuts, processed marble, salt, pl aster, gypsum, lime, furniture, carpets 
35%-50%  Vehicles and salt 
Table 5(a):  Fees for Customs Forms 
Type of Form  Cost 
T-1 Form/Elm-e-Khabar  approximately US$20  
ASYCUDA electronic processing fee  approximately US$4  
Exemption form  approximately US$10  
Duty paid goods form 
(planned for internal transit of goods)  approximately US$2  
International Transit Form  US$100 
US$200 (for weight exceeding 25 tonnes) 
Table 5(b):  Fees for Customs Storage 
Period  Fee 
First 30 days  Free  
First 6 months (after 30 days)  0.25% of customs duty  
Second 6 months  0.5% of customs duty  
Third 6 months  1.5% of customs duty  
Fourth 6 months  2.0% of customs duty  
Beyond the end of fourth 6 months  5.0% of customs duty 
Table 6(a):  Taxes on Imported Goods 
Type Rate Note 
Tax benefiting Afghan Red Crescent Agency
 2% of the value of customs duty  Applied on all imports.  
Fixed Tax  2% of (customs duty + customs value) or  3% of (customs duty + customs value) if no business licence
 Applied on all imports.  The 2% can be claimed as 
credit in the calculation of the person's annual income tax assessment.
 
Business Receipts Tax (BRT)
 2% of (customs duty + customs value) 
 Cannot be claimed as credit. 
 WT/ACC/SPEC/AFG/3/Rev.3 
 
- 92 - 
 
  Table 6(b): Taxes on legal and natural pe rsons, land, and economic activities 
1. Persons: 
(a) Legal persons: - Income tax based on fixed norms:  20%; 
- Business Receipts Tax:  2% for most businesses; 
- Business Receipts Tax:  5% for restaurants, hotels, and wedding halls which has quarterly 
revenue of approximately US$15,000.00 or more; and 
- Business Receipts Tax:  10% for airlines telecommunications and, restaurants, and hotels 
providing superior services. 
The income for legal persons includes: - All receipts derived from business/industry/construction/other economic activity; 
- Interest/dividends/rents/royalties; and 
- Any other income from labour, capital or economic activity. 
(b) Natural persons:  
Based on monthly income: 
- 0%:  for income 0 – US$100; 
- 2%:  for income from US$101 to US$250; 
- US$3 fixed amount plus 10%:  for income from US$251 to US$2,000; and 
- US$178 fixed amount plus 20%:  for income above US$2,000. 
The income for natural persons includes: - Salaries/wages/fees/commissions; 
- All receipts derived from business/industry/construction/other economic activity; 
- Interest/dividends/rents/royalties/rewards/prizes/bonus payments; - Distributive shares of partnership income; and 
- Any other income from labour, capital or economic activity. 
In addition, natural persons are subject to BRT at the same rate as legal persons if the quarterly 
gross revenue of natural persons is approximately US$15,000 or higher. 
2. Land: 
There is no land tax in Afghanistan. 3. Sale or Transfer of Movable and Immovable Property: One per cent of the price receivable on sale or transfer of moveable or immovable property is 
payable by natural as well as legal persons.  This tax is in lieu of income tax in the case of a 
natural person and will be allowed as credit against tax payable in the case of a legal person when the tax return is filed. 
4. Transport: 
Persons who carry on a business of transport of g oods 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. 
This is paid at the tax office of the district in which the owner of vehicle resides.  It is not related 
to trade or transit and is not applied on foreign vehicles in transit through Afghanistan.    WT/ACC/SPEC/AFG/3/Rev.3 
 
- 93 - 
 
  5. Rent Withholding Tax: 
All tenants (lessees) of property used for business purposes (including accommodation of 
employees) are required to withhold tax at the rate  of 10% from payment of rent to the landlord 
(lessor) where the rent is approximately US$200 or more per month.  Where the payment of rent 
is approximately US$2,000 or more per month, the rate is 15%.  The tax withheld is treated as a 
credit towards the landlord's (lessor's) annual income tax assessment. 
6. Contractor Withholding Tax: 
All contractors, no matter whether they are foreign or national persons, who make payments 
under a contract, are required to withhold tax from those payments.  If the payee has a business licence, then tax is to be withheld at the rate  of 2% of the amount of the payment.  The tax 
withheld will be allowed as a credit against the payee's annual income tax assessment.  If the 
payee does not have a business licence, then tax is to be withheld at the rate of 7% of the amount 
of the payment.  In this case, the tax withheld will be treated as a "final" tax and there is no requirement for the payee to declare this income in their annual income form. 
7. Economic activities:  
The incomes from all persons (see 2 above) are subject to tax unless exempted by law. WT/ACC/SPEC/AFG/3/Rev.3 
 
- 94 - 
 
  Table 7(a):  Import Licensin g Measures and Related Fees 
Product Import Measure Fee in US$ Validity 
Pharmaceuticals, 
medical equipment and cosmetics, and pharmacy tools Permit from the Ministry of 
Public Health 0.075% of total cost of 
medicine.  It is the same for both domestic and foreign persons One year; multiple 
import transactions for a specific quantity of goods 
Veterinary medical instruments and veterinary drugs and biological materials  Permit from the General 
Directorate of Animal Health under MAIL  No fee  One year; multiple 
import transactions 
Printed books, brochures, leaflets, and other printed matters  Import approval from the 
Ministry of Information and Culture  No fee  Single import 
transaction 
Films  Import approval from MoIC Importation of Pakistani, 
Indian and USA movies (around US$50); other countries (around US$30) Additional US$10 for board review One year; single 
import transaction 
Telecommunications Equipment Import licence from the 
Ministry of Communications and Information Technology  US$2,000 annually  One year; licence for 
multiple import transactions 
Armoured vehicles Im port Permit from the 
Ministry of Interior  No fee  One year; single 
import transaction 
Arms, ammunitions, military equipment Import Permit from the 
Ministry of Interior and the Ministry of Defence No fee  One year; single 
import transaction 
Precursors and narcotic chemicals Import Licence from the 
Ministry of Counter-Narcotics No fee  Six months; multiple 
import transactions for specific quantity 
Endangered species   Import permit from the 
National Environmental Protection Agency of Afghanistan  Currently, the export and import is prohibited No fee Six months with 
extension for one year, single import transaction 
Ozone Protection  (see Table 7(b) below) Import permit from the 
National Environmental Protection Agency of Afghanistan No fee One year; single 
import transaction 
 WT/ACC/SPEC/AFG/3/Rev.3 
 
- 95 - 
 
  Table 7(b): Activity Licenses and Related Fees 
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 
 
 
Table 7(c):  Goods Requiring Import Permit from the National Environmental Protection 
Agency of Afghanistan (NEPA) 
No. HS Code Chemical Name Formula Trade Name 
1. 2903.4100 Trichlorofluormethane CCL3F R-11 
2. 2903.4200 Dichlorodifluoromethane CC12F2 R-12 
3. 2903.4300 Trichlorotrifluoroethane C2Cl3F3 R-113 
4. 2903.4400 Dichlorotetrafluoroethane C2Cl2F4 R-114 
5. 2903.4400 Chloropentafluorethane C2ClF5 R-115 
6. 2903.4600 Bromochlorodifluoromethane  CBRClF2 - 
7. 2903.4600 Bromotrifluoromethane CBRF3 - 
8. 2903.4600 Dibromotetrafluoroethane  C2BR2F4 - 
9. 2903.4510 Chlorotrifluoreomethane  CClF3 R-13 
10. 2903.4520 Pentachlorofluorethane C2Cl5F R-111 
11. 2903.4520 Tetrachlorodifluoroethane  C2Cl4F2 R112 
12. 2903.4530 Heptachlorofluoropropane  C3Cl7F R-211 
13. 2903.4540 Hexachlorodifluoropropane  C3Cl6F2 R-212 
14. 2903.4540 Pentachlorotrifluoropropane C3Cl5F3 R-213 
15. 2903.4550 Tetrlchlorotetrafluoropropene  C3Cl4F4 R-214 
16. 2903.4550 Trichloropentafluoropropane C3Cl3F5 R-215 
17. 2903.4560 Dichlorohexafluoropropane  C3Cl2F6 R-216 
18. 2903.4560 Chlorohptafluoropropane C3ClF7 R-217 
 WT/ACC/SPEC/AFG/3/Rev.3 
 
- 96 - 
 
  Table 8:  Banned and Restricted Pesticides 
Abbreviations: 
- PIC: As per Prior Informed Consent Procedure List (Rotterdam Convention) 
- S: As per Stockholm Convention List 
- M: As per Montreal Protocol 
- I: As per Indian Decision - B: Banned 
- RU: Restricted for Use 
- RR: Registration Refused - W: Withdrawn 
 
The list covers 82 items with some falling under more than one category: 
- Banned by a Party of Rotterdam and thus on PIC Procedure List:  29  
- Banned as per Stockholm Convention List:  9  
- Indian Decision (B/RU/RR/W):  69  
SI No. Formulation Status Authority 
1 2,4, 5-T B, RR B (PIC), RR (I) 
2 Aldicarb B I 
3 Aldrin B S, PIC, I 
4 Aluminium Phosphide RU I 
5 Ammonium Sulphamate RR I 
6 Azinphos Ethyl RR I 
7 Azinohos Methyl RR I 
8 Formulation B PIC 
9 Benzene Hexachloride B S, PIC, I 
10 Binapacryl B, RR B (PIC), RR (I) 
11 Calcium Arsenate RR I 
12 Calcium Cyanide B I 
13 Captafol 80%Powder B, BU B (BPIC), BU(I) 
14 Carbofuron 50%SP BIMU I 
15 Carbophenothion RR I 
16 Chinomethionate(Morestan) RR I 
17 Chlordane B S, PIC, I 
18 Chlordimeform B PIC 
19 Chlorobenzilate B PIC, I 
20 Clbromochloropropane B I 
21 Copper Acetoarsenite B I 
22 Dalapon W I 
23 DDT B, RU B (S, PIC), RU 
24 Dialdrin B S, PIC, I 
25 Diazinon RU I (Agric) 
26 Dicrotophos RR I 
27 Dinoseb B PIC 
28 DNOC and its salts B PIC 
29 Endosulfan RU I 
30 Endrin B S, I 
31 EPM RR I 
32 Ethyl Mercury Chloride B I 
33 Ethyl Parathion B I 
34 Ethylene Dibromide (EDB) B PIC, I 
35 Ethylene Dichloride B PIC 
36 Ethylene Oxide B PIC 
37 Fenitrothion RU I 
38 Fenthion RU I (Agric) 
39 Fentin Acetate RR I 
40 Fentin Hydroxide RR I 
41 Ferbam W I 
42 Fluoroacetamide B PIC 
43 Formothion W I 
44 Formulation of Parathion B PIC 
45 HCH B PIC WT/ACC/SPEC/AFG/3/Rev.3 
 
- 97 - 
 
  SI No. Formulation Status Authority 
46 Heptachlor B S, PIC, I 
47 Lead Arsenate RR I 
48 Leptophos (Phosvel) RR I 
49 Lindane B, RU B (S, PIC), RU 
50 Maleic Hydrazide B I 
51 Menazone B I 
52 Mephosfolan RR I 
53 Mercury Compounds B PIC 
54 Methamidophos form B PIC 
55 Methomyl 12.5% L B I 
56 Methomyl 24% L B I 
57 Chloride (MEMC) RU I 
58 Methyl Bromide B, RU B (M), RU (I) 
59 Methyl Parathion B, RU B (PIC), RU (I) 
60 Metoxuron W I 
61 Mevinphos (Phosdrin) RR I 
62 Formulation B, RU B (PIC), RU (I) 
63 Nickel Chloride W I 
64 Nicotin Sulfate BU I 
65 Nitrofen B I 
66 Paradichlorobenz ene (PDCB) W I 
67 Paraquat Dinethyl Sulphate B I 
68 Parathion B PIC 
69 Pentachloro Nitrobenzene B I 
70 Pentachlorophenol B PIC, I 
71 Phenyl Mercury Acetate B I 
72 Phosphamidon 85% SL B PIC, I 
73 Simazine W I 
74 Sodium Cyanide RU I 
75 Sodium Cyanide RU I 
76 Sodium Methane Arsenate B I 
77 TCA (Trichloro acetic acid) B I 
78 Tetradifon B I 
79 Thiodemeton / Disulfoton RR I 
80 Toxaphene B S, PIC, I 
81 Vamidothion RR I 
82 Warfarin W I 
 WT/ACC/SPEC/AFG/3/Rev.3 
 
- 98 - 
 
  Table 9:  Export Measures and Related Fees 
Product Export Measure Fee WTO Justification  
All minerals Export authorisation from the 
Ministry of Mines No fee GATT Article XX(d) 
Handicrafts (that 
may be construed 
to be antique) Export approval from the 
Ministry of Information and 
Culture The measure is to 
determine if handicrafts 
are antique.  If they are not, export approval is granted and a fee of 5% of the value of the invoice is charged. GATT Article XX(f) 
Printed books, 
brochures, leaflets, and other printed matters Export approval from the 
Ministry of Information and Culture No fee GATT Article XX(a) 
Films  Export approval from the 
Ministry of Information and Culture No fee  GATT Article XX(a) 
Table 10:  List of Mandator y Documents for Exportation 
Measure  Issuing Ministry/Agency/Associations 
Business Licence  Ministry of Commerce and Indust ries (MOCI) (not under OSS) 
Commercial Invoice  Attested by representative of Af ghanistan Chamber of Commerce and 
Industry (ACCI) at the OSS 
Certificate of Origin  Issued by representative of ACCI at the OSS 
Phytosanitary Certificate (for plant and plant products only)
 Issued by the representative of the Quarantine Department of the Ministry of Agriculture, Irrigation , and Livestock (MAIL) at the OSS 
Veterinary Certificate (for animal 
and animal products only)  Issued by the representative of the Animal Health Department of MAIL (not at OSS)  
Export Seeds Certificate (for seeds)  Issued by the Seeds Directorate under MAIL at OSS 
Export authorisation for all minerals  Issued by the Ministry of  Mines (not under OSS) 
Export approval for printed books, 
brochures, leaflets, and other printed matters
 Issued by the Ministry of Inform ation and Culture (not under OSS) 
Export approval for films  Issued by the Ministry of Inform ation and Culture (not under OSS) 
Export approval for handicrafts (to 
check if they are antique)  Issued by the representative of the Ministry of Information and Culture at the OSS 
 WT/ACC/SPEC/AFG/3/Rev.3 
 
- 99 - 
 
  Table 11:  Products Subject to Export Duty 
HS Description Bound rate at date 
of WTO accession Bound rate 5 years 
after date of WTO 
accession 
25.01 Salt (including table salt and denatured 
salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents; sea water.   
2501.0010 -Table salt and denatured salt 40% 40% 
2501.0090 -Other 10% 10% 
2502.0000 Unroasted iron pyrites. 10% 10% 
2503.0000 Sulphur of all kinds, other than sublimed 
sulphur, precipitated sulphur and colloidal sulphur. 10% 10% 
25.04 Natural graphite.   
2504.1000 -In powder or in flakes 5% 2.5%  
2504.9000 -Other 5% 2.5% 
25.05 Natural sands of all kinds, whether or 
not coloured, other than metal bearing sands of Chapter 26.   
2505.1000 -Silica sands and quartz sands              5% 5% 
2505.9000 -Other 10% 10% 
25.06 Quartz (other than natural sands); 
quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.   
2506.1000 -Quartz 5% 5% 
2506.2000 -Quartzite 5% 5% 
2507.0000 Kaolin and other kaolinic clays, whether 
or not calcined. 10% 10% 
25.08 Other clays (not including expanded 
clays of heading 68.06), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths.   
2508.1000 -Bentonite 2.5% 2.5% 
2508.3000 -Fire-clay 2.5% 2.5% 
2508.4000 -Other clays 2.5% 2.5% 
2508.5000 -Andalusite, kyanite and sillimanite 2.5% 2.5% 
2508.6000 -Mullite 2.5% 2.5% 
2508.7000 -Chamotte or dinas earths 2.5% 2.5% 
2509.0000 Chalk. 5% 5% 
25.10 Natural calcium phosphates, natural 
aluminium calcium phosphates and 
phosphatic chalk.   
2510.1000 -Unground 5% 5% 
2510.2000 -Ground 5% 5% 
25.11 Natural barium sulphate (barytes); 
natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 28.16.   
2511.1000 -Natural barium sulphate (barytes) 5% 5% 
2511.2000 -Natural barium carb onate (witherite) 5% 5% WT/ACC/SPEC/AFG/3/Rev.3 
 
- 100 - 
 
  HS Description Bound rate at date 
of WTO accession Bound rate 5 years 
after date of WTO 
accession 
2512.0000 Siliceous fossil meals (for example, 
kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity 
of 1 or less. 10% 10% 
25.13 Pumice stone; emery; natural 
corundum, natural garnet and other natural abrasives, whether or not heat-treated.   
2513.1000 -Pumice stone 10% 10% 
2513.2000 -Emery, natural corundum, natural 
garnet and other natural abrasives 10% 10% 
2514.0000 Slate, whether or not roughly trimmed 
o r  m e r e l y  c u t ,  b y  s a w i n g  o r  o t h e r w i s e ,  into blocks or slabs of a rectangular (including square) shape. 10% 10% 
25.15 Marble, travertine, ecaussine and other 
calcareous monumental or building stone of an apparent specific gravity of 2.5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.   
 -Marble and travertine:   
2515.1100 --Crude or roughly trimmed 20%  10% 
2515.1200 --Merely cut, by sawing or otherwise, 
into blocks or slabs of a rectangular (including square) shape 20%  15% 
2515.2000 -Ecaussine and other calcareous 
monumental or building stone; alabaster 20%  15% 
25.16 Granite, porphyry, basalt, sandstone 
and other monumental or building stone, whether or not roughly trimmed o r  m e r e l y  c u t ,  b y  s a w i n g  o r  o t h e r w i s e ,  into blocks or slabs of a rectangular (including square) shape.   
 -Granite :   
2516.1100 --Crude or roughly trimmed 5% 5% 
2516.1200 --Merely cut, by sawing or otherwise, 
into blocks or slabs of a rectangular (including square) shape 5% 5% 
2516.2000 -Sandstone 5% 5% 
2516.9000 -Other monumental or building stone 5% 5% 
25.17 Pebbles, gravel, broken or crushed 
stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or  not heat-treated; 
macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chippings and powder, of stones of heading 25.15 or 
25.16, whether or not heat-treated.   
2517.1000 -Pebbles, gravel, broken or crushed 
stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or  not heat-treated 10% 10% WT/ACC/SPEC/AFG/3/Rev.3 
 
- 101 - 
 
  HS Description Bound rate at date 
of WTO accession Bound rate 5 years 
after date of WTO 
accession 
2517.2000 Macadam of slag, dross or similar 
industrial waste, whether or not incorporating the materials cited in subheading 2517.10 10% 10% 
2517.3000 -Tarred macadam 10% 10% 
 -Granules, chippings and powder, of 
stones of heading 25.15 or 25.16, whether or not heat-treated:   
2517.4100 --Of marble 10% 10% 
2517.4900 --Other 10% 10% 
25.18 Dolomite, whether or not calcined or 
sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; 
dolomite ramming mix.   
2518.1000 -Dolomite, not calcined or sintered 10%  10% 
2518.2000 -Calcined or sintered dolomite 10%  10% 
2518.3000 -Dolomite ramming mix 10% 10% 
25.19 Natural magnesium carbonate 
(magnesite); fused magnesia; dead-burned (sintered) ma gnesia, whether or 
not containing small quantities of other oxides added before  sintering; other 
magnesium oxide, whether or not pure.   
2519.1000 -Natural magnesium carbonate 
(magnesite) 1% 1% 
2519.9000 -Other 5% 2.5% 
25.20 Gypsum; anhydrite; plasters (consisting 
of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders.   
2520.1000 -Gypsum; anhydrite 25% 25% 
2520.2000 -Plasters 25% 25% 
2521.0000 Limestone flux; limestone and other 
calcareous stone, of a kind used for the 
manufacture of lime or cement. 10% 10% 
25.22 Quicklime, slaked lime and hydraulic 
lime, other than calcium oxide and hydroxide of heading 28.25.   
2522.1000 -Quicklime 25% 25% 
2522.2000 -Slaked lime 25% 25% 
2522.3000 -Hydraulic lime 25% 25% 
25.23 Portland cement, aluminous cement, 
slag cement, super sulphate cement and similar hydraulic cements, whether or 
not coloured or in the form of clinkers.   
2523.1000 -Cement clinkers 10% 10% 
 -Portland cement :   
2523.2100 --White cement, whether or not 
artificially coloured 10% 10% 
2523.2900 --Other 10% 10% 
2523.3000 -Aluminous cement 10% 10% 
2523.9000 -Other hydraulic cements 10% 10% 
25.24 Asbestos.   WT/ACC/SPEC/AFG/3/Rev.3 
 
- 102 - 
 
  HS Description Bound rate at date 
of WTO accession Bound rate 5 years 
after date of WTO 
accession 
2524.1000 -Crocidolite 10% 10% 
2524.9000 -Other 10% 10% 
25.25 Mica, including splitting; mica waste.   
2525.1000 -Crude mica and mica rifted into sheets 
or splittings 15% 15% 
2525.2000 -Mica powder 15% 15% 
2525.3000 -Mica waste 15% 15% 
25.26 Natural steatite, whether or not roughly 
trimmed or merely cut, by sawing or 
otherwise, into blocks or slabs of a 
rectangular (including square) shape; talc.   
2526.1000 -Not crushed, not powdered 10% 10% 
2526.2000 -Crushed or powdered 10% 10% 
[25.27] (to be assigned)   
2528.0000 Natural borates and concentrates 
thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85 % of H3BO3 calculated on the dry weight. 5% 5% 
25.29 Feldspar; leucite, nepheline and 
nepheline syenite; fluorspar.   
2529.1000 -Feldspar 5% 5% 
 -Fluorspar:   
2529.2100 --Containing by weight 97 % or less of 
calcium fluoride 5% 2.5% 
2529.2200 --Containing by weight more than 97 % 
of calcium fluoride 5% 2.5% 
2529.3000 -Leucite; nepheline and nepheline 
syenite 10% 10% 
25.30 Mineral substances not elsewhere 
specified or included.   
2530.1000 -Vermiculite, perlite and chlorites, 
unexpanded 10% 10% 
2530.2000 -Kieserite, epsomite (natural 
magnesium sulphates) 10% 10% 
2530.9000 -Other 10% 10% 
26.01 Iron ores and concentrates, including 
roasted iron pyrites.   
 -Iron ores and concentrates, other than 
roasted iron pyrites:    
2601.1100 --Non-agglomerated 2.5%  1.5% 
2601.1200 --Agglomerated 2.5%  1.5% 
2601.2000 -Roasted iron pyrites 2.5%  1.5% 
2602.0000 Manganese ores and concentrates, 
including ferruginous manganese ores and concentrates with a manganese content of 20 % or more, calculated on 
the dry weight. 2.5%  1.5% 
2603.0000 Copper ores and concentrates. 2.5% 2.5% 
2604.0000 Nickel ores and concentrates. 2.5% 2.5% 
2605.0000 Cobalt ores and concentrates. 2.5% 1.5% 
2606.0000 Aluminium ores and concentrates. 2.5% 2.5% 
2607.0000 Lead ores and concentrates. 2.5% 2.5% WT/ACC/SPEC/AFG/3/Rev.3 
 
- 103 - 
 
  HS Description Bound rate at date 
of WTO accession Bound rate 5 years 
after date of WTO 
accession 
2608.0000 Zinc ores and concentrates. 2.5% 2.5% 
2609.0000 Tin ores and concentrates. 2.5% 2.5% 
2610.0000 Chromium ores and concentrates. 2.5% 2.5% 
2611.0000 Tungsten ores and concentrates. 2.5% 1.5% 
26.12 Uranium or thorium ores and 
concentrates.   
2612.1000 -Uranium ores and concentrates 2.5% 2.5% 
2612.2000 -Thorium ores and concentrates 2.5% 2.5% 
26.13 Molybdenum ores and concentrates.   
2613.1000 -Roasted 2.5% 2.5% 
2613.9000 -Other 2.5% 2.5% 
2614.0000 Titanium ores and concentrates. 2.5% 2.5% 
26.15 Niobium, tantalum, vanadium or 
zirconium ores an d concentrates.   
2615.1000 -Zirconium ores and concentrates 2.5% 2.5% 
2615.9000 -Other 2.5% 1.5% 
26.16 Precious metal ores and concentrates.   
2616.1000 -Silver ores and concentrates 2.5% 2.5% 
2616.9000 -Other 2.5% 2.5% 
26.17 Other ores and concentrates.   
2617.1000 -Antimony ores and concentrates 2.5% 1.5% 
2617.9000 -Other 2.5% 1.5% 
2618.0000 Granulated slag (slag sand) from the 
manufacture of iron or steel. 2.5% 2.5% 
2619.0000 Slag, dross (other than granulated slag), 
scalings and other waste from the manufacture of iron or steel. 2.5% 2.5% 
26.20 Slag, ash and residues (other than from 
the manufacture of iron or steel), containing arsenic, metals or their compounds.   
 -Containing mainly zinc:   
2620.1100 --Hard zinc spelter 2.5% 2.5% 
2620.1900 --Other 2.5% 2.5% 
 -Containing mainly lead:   
2620.2100 --Leaded gasoline sludges and leaded 
anti-knock compound sludges 2.5% 2.5% 
2620.2900 --Other 2.5% 2.5% 
2620.3000 -Containing mainly copper 2.5% 2.5% 
2620.4000 -Containing mainly aluminium 2.5% 2.5% 
2620.6000 -Containing arsenic, mercury, thallium 
or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical 
compounds 2.5% 2.5% 
 -Other :   
2620.9100 --Containing antimony, beryllium, 
cadmium, chromium or their mixtures 2.5% 1.5% 
2620.9900 --Other 2.5% 2.5% WT/ACC/SPEC/AFG/3/Rev.3 
 
- 104 - 
 
  HS Description Bound rate at date 
of WTO accession Bound rate 5 years 
after date of WTO 
accession 
26.21 Other slag and as h, including seaweed 
ash (kelp); ash and residues from the incineration of municipal waste.   
2621.1000 -Ash and residues from the incineration 
of municipal waste 2.5% 2.5% 
2621.9000 -Other 2.5% 2.5% 
27.01 Coal; briquettes, ov oids and similar solid 
fuels manufactured from coal.   
  Coal, whether or not pulverised, but not 
agglomerated:   
2701.1100 --Anthracite 5% 5% 
2701.1200 --Bituminous coal 5% 5% 
2701.1900 --Other coal 5% 5% 
2701.2000 -Briquettes, ovoids and similar solid 
fuels manufactured from coal 10% 10% 
27.02 Lignite, whether or not agglomerated, 
excluding jet.   
2702.1000 -Lignite, whether or not pulverised, but 
not agglomerated 5% 5% 
2702.2000 -Agglomerated lignite 10% 10% 
2703.0000 Peat (including peat litter), whether or 
not agglomerated. 10% 10% 
2704.0000 Coke and semi coke of coal, of lignite or 
of peat, whether or  not agglomerated; 
retort carbon. 10% 10% 
2705.0000 Coal gas, water gas, producer gas and 
similar gases, other than petroleum gases and other gaseous hydrocarbons. 10% 10% 
2706.0000 Tar distilled from coal, from lignite or 
from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars. 10% 10% 
27.07 Oils and other produc ts of the distillation 
of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents.   
2707.1000 -Benzol (benzene) 10% 10% 
2707.2000 -Toluol (toluene) 10% 10% 
2707.3000 -Xylol (xylenes) 10% 10% 
2707.4000 -Naphthalene 10% 10% 
2707.5000 -Other aromatic hydrocarbon mixtures 
of which 65 % or more by volume (including losses) distils at 250 °C by the ASTM D 86 method 10% 10% 
 -Other :   
2707.9100 --Creosote oils 10% 10% 
2707.9900 --Other 10% 10% 
27.08 Pitch and pitch coke, obtained from coal 
tar or from other mineral tars.   
2708.1000 -Pitch 10% 10% 
2708.2000 -Pitch coke 10% 10% 
2709.0000 Petroleum oils and oils obtained from 
bituminous minerals, crude. 5% 5% WT/ACC/SPEC/AFG/3/Rev.3 
 
- 105 - 
 
  HS Description Bound rate at date 
of WTO accession Bound rate 5 years 
after date of WTO 
accession 
27.10 Petroleum oils and oils obtained from 
bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or 
more of petroleum oils or of oils 
obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils.   
 - Petroleum oils and oils obtained from 
bituminous minerals (other than crude) and preparations not elsewhere specified   or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oils:   
  --Light oils and preparations   
2710.1210  ---- Gasoline for Aviation 15% 15% 
2710.1220 ---- Gasoline for Vehicule 15% 15% 
2710.1290 ---- Other 15% 15% 
 -- Other   
2710.1910 ---- Gasoil (Diesel) 15% 15% 
2710.1920 ---- Jet fuel (aviation Jet oil) 15% 15% 
2710.1930 ---- Kerosene 10% 10% 
2710.1940 ---- Lubricants oil  10% 10% 
2710.1950 ---- Grease  10% 10% 
2710.1990 ---- Other 10% 10% 
2710.2000 - Petroleum oils and oils obtained from 
bituminous minerals (other than crude) 
and preparations not elsewhere specified 
or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, cont aining biodiesel, 
other than waste oils 15% 15% 
 -Waste oils:   
2710.9100 --Containing polychlorinated biphenyls 
(PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) 10% 10% 
2710.9900 --Other 10% 10% 
27.11 Petroleum gases and other gaseous 
hydrocarbons.   
 -Liquefied :   
2711.1100 --Natural gas 5% 5% 
2711.1200 --Propane 5% 5% 
2711.1300 --Butanes 5% 5% 
2711.1400 --Ethylene, propylene, butylene et 
butadiene 5% 5% 
2711.1900 --Other 5% 5% 
 -In gaseous state :   
2711.2100 --Natural gas 5% 5% WT/ACC/SPEC/AFG/3/Rev.3 
 
- 106 - 
 
  HS Description Bound rate at date 
of WTO accession Bound rate 5 years 
after date of WTO 
accession 
2711.2900 --Other 5% 5% 
27.12 Petroleum jelly; paraffin wax, micro-
crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured.   
2712.1000 -Petroleum jelly 2.5% 2.5% 
2712.2000 -Paraffin wax containing by weight less 
than 0.75 % of oil 10% 10% 
2712.9000 -Other 10% 10% 
27.13 Petroleum coke, petroleum bitumen and 
other residues of petroleum oils or of oils obtained from bituminous minerals.   
 -Petroleum coke:   
2713.1100 --Not calcined 10% 10% 
2713.1200 --Calcined 10% 10% 
2713.2000 -Petroleum bitumen 10% 10% 
2713.9000 -Other residues of petroleum oils or of 
oils obtained from bituminous minerals 10% 10% 
27.14 Bitumen and asphalt, natural; 
bituminous or oil shale and tar sands; asphaltites and asphaltic rocks.   
2714.1000 -Bituminous or oil shale and tar sands 5% 5% 
2714.9000 -Other 5% 5% 
2715.0000 Bituminous mixtur es based on natural 
asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs). 5% 5% 
2716.0000 Electrical energy. (optional heading) 5% 5% 
68.02 Worked monumental or building stone 
(except slate) and articles thereof, other than goods of heading 68.01; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate).   
6802.1000 -Tiles, cubes and similar articles, 
whether or not rectangular (including square), the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm; artificially coloured granules, 
chippings and powder 16%  16% 
 -Other monumental or building stone 
and articles thereof, simply cut or sawn, with a flat or even surface:   
6802.2100 -- Marble, travertine and alabaster 20%  10% 
6802.2300 -- Granite 16%  10% 
6802.2900 -- Other stone 16%  10% 
 -Other:   
6802.9100 -- Marble, travertine and alabaster 20% 10% 
6802.9200 -- Other calcareous stone 16% 16% 
6802.9300 -- Granite 16% 10% WT/ACC/SPEC/AFG/3/Rev.3 
 
- 107 - 
 
  HS Description Bound rate at date 
of WTO accession Bound rate 5 years 
after date of WTO 
accession 
6802.9900 -- Other stone 16% 16% 
6803.0000 Worked slate and articles of slate or of 
agglomerated slate. 16% 16% 
71.01 Pearls, natural or cultured, whether or 
not worked or graded but not strung, 
mounted or set; pearls, natural or 
cultured, temporarily strung for convenience of transport.   
7101.1000 -Natural pearls 10%  10% 
 -Cultured pearls:   
7101.2100 --Unworked 15% 15% 
7101.2200 --Worked 15% 15% 
71.02 Diamonds, whether or not worked, but 
not mounted or set.   
7102.1000 -Unsorted 5% 5% 
 -Industrial:   
7102.2100 --Unworked or simply sawn, cleaved or 
bruted 5% 5% 
7102.2900 --Other 5% 5% 
 -Non-industrial:   
7102.3100 --Unworked or simply sawn, cleaved or 
bruted 5% 5% 
7102.3900 --Other 5% 5% 
71.03 Precious stones (other than diamonds) 
and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport.   
7103.1000 -Unworked or simply sawn or roughly 
shaped 5% 5% 
 -Otherwise worked:   
7103.9100 --Rubies, sapphires and emeralds 5% 5% 
7103.9900 --Other 5% 5% 
71.04 Synthetic or reconstructed precious or 
semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious 
stones, temporarily strung for 
convenience of transport.   
7104.1000 -Piezo-electric quartz 10% 10% 
7104.2000 -Other, unworked or simply sawn or 
roughly shaped 10% 10% 
7104.9000 -Other 10% 10% 
71.05 Dust and powder of natural or synthetic 
precious or semi -precious stones.   
7105.1000 -Of diamonds 5% 5% 
7105.9000 -Other 5% 5% 
 II.- PRECIOUS METALS AND METALS 
CLAD WITH PRECIOUS METAL   
71.06 Silver (including silver plated with gold 
or platinum), unwrought or in semi-manufactured forms, or in powder form.   WT/ACC/SPEC/AFG/3/Rev.3 
 
- 108 - 
 
  HS Description Bound rate at date 
of WTO accession Bound rate 5 years 
after date of WTO 
accession 
7106.1000 -Powder 5% 5% 
 -Other :   
7106.9100 --Unwrought 5% 5% 
7106.9200 --Semi-manufactured 5% 5% 
7107.0000 Base metals clad with silver, not further 
worked than semi-manufactured. 5% 5% 
71.08 Gold (including gold plated with 
platinum) unwrought or in semi-manufactured forms, or in powder form.   
 -Non-monetary:   
7108.1100 --Powder 2.5% 2.5% 
7108.1200 --Other unwrought forms 2.5% 2.5% 
7108.1300 --Other semi-manufactured forms 5% 5% 
7108.2000 -Monetary 10% 10% 
7109.0000 Base metals or silver, clad with gold, not 
further worked than semi-manufactured. 10% 10% 
71.10 Platinum, unwrought or in semi-
manufactured forms, or in powder form.   
 -Platinum :   
7110.1100 --Unwrought or in powder form 5% 2.5% 
7110.1900 --Other 5% 2.5% 
 -Palladium:   
7110.2100 --Unwrought or in powder form 5% 2.5% 
7110.2900 --Other 5% 2.5% 
 -Rhodium :   
7110.3100 --Unwrought or in powder form 5% 2.5% 
7110.3900 --Other 5% 2.5% 
 -Iridium, osmium and ruthenium:   
7110.4100 --Unwrought or in powder form 5% 2.5% 
7110.4900 --Other 5% 2.5% 
7111.0000 Base metals, silver or gold, clad with 
platinum, not further worked than semi-
manufactured. 5% 2.5% 
71.12 Waste and scrap of precious metal or of 
metal clad with precious metal; other 
waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal.   
7112.3000 -Ash containing precious metal or 
precious metal compounds 5% 5% 
 -Other:   
7112.9100 --Of gold, including metal clad with gold 
but excluding sweepings containing other precious metals 5% 5% 
7112.9200 --Of platinum, including metal clad with 
platinum but excluding sweepings containing other precious metals 5% 2.5% 
7112.9900 --Other 5% 5% 
 III.- JEWELLERY, GOLDSMITHS' AND 
SILVERSMITHS' WARES AND OTHER ARTICLES   WT/ACC/SPEC/AFG/3/Rev.3 
 
- 109 - 
 
  HS Description Bound rate at date 
of WTO accession Bound rate 5 years 
after date of WTO 
accession 
71.13 Articles of jewellery and parts thereof, of 
precious metal or of metal clad with precious metal.   
 -Of precious metal whether or not plated 
or clad with precious metal:   
7113.1100 --Of silver, whether or not plated or clad 
with other precious metal 15% 15% 
7113.1900 --Of other precious metal, whether or 
not plated or clad with precious metal 2.5% 2.5% 
7113.2000 -Of base metal clad with precious metal 15% 15% 
71.14 Articles of goldsmiths' or silversmiths' 
wares and parts thereof, of precious metal or of metal clad with precious metal.   
 -Of precious metal whether or not plated 
or clad with precious metal:   
7114.1100 --Of silver, whether or not plated or clad 
with other precious metal 15% 15% 
7114.1900 --Of other precious metal, whether or 
not plated or clad with precious metal 2.5% 2.5% 
7114.2000 -Of base metal clad with precious metal 15% 15% 
71.15 Other articles of precious metal or of 
metal clad with precious metal.   
7115.1000 -Catalysts in the form of wire cloth or 
grill, of platinum 5% 5% 
7115.9000 -Other 5% 5% 
71.16 Articles of natural or cultured pearls, 
precious or semi-precious stones (natural, synthetic or reconstructed).   
7116.1000 -Of natural or cultured pearls 15% 15% 
7116.2000 -Of precious or semi-precious stones 
(natural, synthetic or reconstructed) 15% 15% 
71.17 Imitation jewellery.   
 -Of base metal, whether or not plated 
with precious metal:   
7117.1100 --Cuff-links and studs 15% 15% 
7117.1900 --Other 15% 15% 
7117.9000 -Other 15% 15% 
71.18 Coin.   
7118.1000 -Coin (other than gold coin), not being 
legal tender 10% 10% 
7118.9000 -Other 10% 10% 
72.04 Ferrous waste and scrap; remelting 
scrap ingots of iron or steel.   
7204.1000 -Waste and scrap of cast iron 5% 5% 
 -Waste and scrap of alloy steel:   
7204.2100 --Of stainless steel 5% 5% 
7204.2900 --Other 5% 5% 
7204.3000 -Waste and scrap of tinned iron or steel 5% 5% 
 -Other waste and scrap:   
7204.4100 --Turnings, shavings, chips, milling 
waste, sawdust, filings, trimmings and stampings, whether or not in bundles 5% 5% 
7204.4900 --Other 5% 5% 
7204.5000 -Remelting scrap ingots 5% 5% WT/ACC/SPEC/AFG/3/Rev.3 
 
- 110 - 
 
  HS Description Bound rate at date 
of WTO accession Bound rate 5 years 
after date of WTO 
accession 
7404.0000 Copper waste and scrap. 5% 5% 
7503.0000 Nickel waste and scrap. 5% 5% 
7602.0000 Aluminium waste and scrap. 5% 5% 
7802.0000 Lead waste and scrap. 5% 5% 
7902.0000 Zinc waste and scrap. 5% 5% 
8002.0000 Tin waste and scrap. 5% 5% 
81.01 Tungsten (wolfram) and articles thereof, 
including waste and scrap.   
8101.9700 --Waste and scrap 5% 2.5% 
81.02 Molybdenum and articles thereof, 
including waste and scrap.   
8102.9700 --Waste and scrap 5% 5% 
81.03 Tantalum and articles thereof, including 
waste and scrap.   
8103.3000 -Waste and scrap 5% 2.5% 
81.04 Magnesium and articles thereof, 
including waste and scrap.   
8104.2000 -Waste and scrap 5% 2.5% 
81.05 Cobalt mattes and other intermediate 
products of cobalt metallurgy; cobalt and articles thereof, including waste and scrap.   
8105.3000 -Waste and scrap 5% 2.5% 
81.07 Cadmium and articles thereof, including 
waste and scrap.   
8107.3000 -Waste and scrap 5% 5% 
81.08 Titanium and articles thereof, including 
waste and scrap.   
8108.3000 -Waste and scrap 5% 5% 
81.09 Zirconium and articles thereof, including 
waste and scrap.   
8109.3000 -Waste and scrap 5%  5% 
81.10 Antimony and articles thereof, including 
waste and scrap.   
8110.2000 -Waste and scrap 5%  2.5% 
81.12 Beryllium, chromium, germanium, 
vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles of these metals, 
including waste and scrap.   
 -Beryllium   
8112.1300 --Waste and scrap 5% 2.5% 
 -Chromium   
8112.2200 --Waste and scrap 5%  5% 
 -Thallium   
8112.5200 --Waste and scrap 5%  5% 
 
 WT/ACC/SPEC/AFG/3/Rev.3 
 
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   Table 12:  Prohibited Expo rts of Endangered Species 
No. Evaluation Year Scientific Name Classification (IUCN) 
Mammals 
1. 2008 Acinonyx jubatus Critical Risk(CR) 
2. 2009 Barbastella leucomelas Vulnerable(VU) 
3. 2008 Canis lupus Vulnerable  (VU) 
4. 2008 Capra falconeri Endangered(EN) 
5. 2008 Capra sibirica Critical Risk(CR) 
6. 2008 Caracal caracal Vulnerable(VU) 
7. 2009 Cervus elaphus bactrianus Endangered(EN) 
8. 2008 Felis chaus Deficiency Data(DD) 
9. 2008 Felis silvestris Deficiency Date(DD) 
10. 2009 Gazella bennettii Critical risk (CR) 
11. 2009 Gazella subgutt Urosa Endangered(EN) 
12. 2009 Hyaena hyaena Deficiency Data(DD) 
13. 2008 Lepus capensis Deficiency Data(DD) 
14. 2008 Lynx lynx Vulnerable(VU) 
15. 2009 Martes foina Deficiency Data(DD) 
16. 2008 Moschus cupreus Critical Risk(EN) 
17. 2008 Otocolobus manul Deficiency Data(DD) 
18. 2008 Ovis orientalis Deficiency Data(DD) 
19. 2008 Panthera pardus Endangered(EN) 
20. 2008 Prionailurus bengalensis Deficiency Data(DD) 
21. 2008 Ovis ammon polii Vulnerable(VU) 
22. 2009 Rhinolophus mehelyi Deficiency Data(DD) 
23. 2008 Uncia uncial Endangered(EN) 
24. 2008 Ursus arctos Defficeincy Data(DD) 
25. 2008 Ursus thibetanus Endangered(EN) 
26. 2009 Vulpes cana Deficiency Data(DD) 
27. 2008 Vulpes corsac Deficiency Data(DD) 
Amphibia 
28. 2008 Batrachuperus mustersi Critical Risk(CR) 
Birds 
29. 2009 Aquila heliacal Endangered(EN) 
30. 2008 Chlamydotis macqueenii Vulnerable(VU) 
31. 2008 Falco cherrug Vulnerable(VU) 
32. 2009 Falco naumanni Vulnerable(VU) 
33. 2008 Grus leucogeranus Critical Risk(CR) 
34. 2009 Gyps bengalensis Critical Risk(CR) 
35. 2009 Haliaeetus leucoryphus Vulnerable(VU) 
36. 2009 Marmaronetta angustirostris Endangered 
37. 2009 Neophron percnopterus Endangered(EN) 
38. 2009 Oxyura leucocephala Critical Risk(CR) 
39. 2009 Pelecanus crispus Vulnerable(VU) 
40. 2008 Phoenicopterus roseus Vulnerable(VU) 
41. 2009 Vanellus gregarious Critical risk(CR) 
Insects 
42. 2008 Parnassius autocrator Endangered 
Plants 
43. 2009 Abies spectabilis Vulnerable(VU) 
44. 2008 Corydalis adiantifolia Deficiency Data(DD) 
45. 2008 Corydalis hindukushensis Deficiency Data(DD) 
46. 2009 Taxus wallichiana Endangered(EN) 
47. 2009 Ulmus wallichiana Endangered(EN) 
 
 
  
 
 WT/ACC/SPEC/AFG/3/Rev.3 
 
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  Table 13:  Procurement Methods Threshold Limits 
Procurement Method  Approval Authority of Minister  
Goods  Works  Services  
National Open Tendering  Approximately 
US$400,000  Approximately US$2,000,000
 Approximately US$400,000
 
International Open Tendering  Approximately 
US$800,000  Approximately US$4,000,000
 Approximately US$800,000
 
National Restricted Tendering  Approximately 
US$160,000  Approximately US$320,000
 Approximately US$160,000
 
International Restricted Tendering  Approximately US$320,000
 Approximately US$640,000
 Approximately US$320,000
 
National Single Source Procurement  Approximately US$100,000
 Approximately US$500,000
 Approximately US$100,000
 
International Single Source Procurement  Approximately US$200,000
 Approximately US$1,000,000
 Approximately US$200,000
 
Request for Proposals for Consultancy Services National and International
  Approximately 
US$800,000  
Request for Quotation  Approximately US$10,000
 Approximately US$10,000
 Approximately US$10,000 
 WT/ACC/SPEC/AFG/3/Rev.3 
 
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  Table 14: 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 
 
 
Table 15: IPR Fees 
Trademarks Fees  US$ (approximately)
Application  10
Classification  4
Per word (for publication) 0.06
Logo  10
Registration  60
Certification  10
Renewal trademark  60
 
_______________ WT/ACC/SPEC/AFG/3/Rev.3 
 
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  APPENDIX 
 
DRAFT DECISION 
ACCESSION OF THE ISLAMIC REPUBLIC OF AFGHANISTAN 
Decision of […] 
 The General Council,  Having regard to  paragraph 2 of Article XII and paragraph 1 of Article IX of the Marrakesh 
Agreement Establishing the World Trade Orga nization (the "WTO Agreement"), and the 
Decision-Making Procedures under Articles IX and XII of the WTO Agreement agreed by the 
General Council (WT/L/93), 
Conducting  the functions of the Ministerial Confer ence in the interval between meetings 
pursuant to paragraph 2 of Article IV of the WTO Agreement, 
 Taking note of  the application of the Islamic Republic of Afghanistan for accession to the 
WTO Agreement dated 15 April 2003, 
 Noting  the results of the negotiations directed toward the establishment of the terms of 
accession of the Islamic Republic of Afghanista n to the WTO Agreement and having prepared a 
Protocol on the Accession of the Islamic Republic of Afghanistan, 
 Decides  as follows: 
1. The Islamic Republic of Afghanistan may accede to the WTO Agreement on the terms and 
conditions set out in the Protocol annexed to this Decision. 
 
_______________ 
 
  WT/ACC/SPEC/AFG/3/Rev.3 
 
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  DRAFT PROTOCOL 
ON THE ACCESSION OF THE ISLAMIC REPUBLIC OF AFGHANISTAN 
Preamble 
 The World Trade Organization (hereinafter referred to as the "WTO"), pursuant to the approval 
of the General Council of the WTO accorded under Article XII of the Marrakesh Agreement 
Establishing the World Trade Organization (hereinafter referred to as the "WTO Agreement"), and the Islamic Republic of Afghanistan,  
 Taking note of the Report of the Working Party on the Accession of the Islamic Republic of 
Afghanistan to the WTO Agreement reproduced in document […], dated […] (hereinafter referred to as the "Working Party Report"), 
 Having regard to  the results of the negotiations on the accession of the Islamic Republic of 
Afghanistan to the "WTO Agreement",  
 Agree  as follows: 
PART I - GENERAL 
1. Upon entry into force of this Protocol pursuant to paragraph 8, the Islamic Republic of 
Afghanistan accedes to the WTO Agreement pursuant  to Article XII of that Agreement and thereby 
becomes a Member of the WTO.  
2. The WTO Agreement to which the Islamic Republic of Afghanistan accedes shall be the WTO 
Agreement, including the Explanatory Notes to that  Agreement, as rectified, amended or otherwise 
modified by such legal instruments as may have entered into force before the date of entry into force of this Protocol.  This Protocol, which shall include the commitments referred to in paragraph 287 of 
the Working Party Report, shall be an integral part of the WTO Agreement. 
3. Except as otherwise provided for in paragraph 287 of the Working Party Report, those 
obligations in the Multilateral Trade Agreements annexed to the WTO Agreement that are to be 
implemented over a period of time starting with the entry into force of that Agreement shall be 
implemented by the Islamic Republic of Afghanistan as if it had accepted that Agreement on the date of its entry into force. 
4. The Islamic Republic of Afghanistan may maintain a measure inconsistent with paragraph 1 of 
Article II of the General Agreement on Trade in Services (hereinafter referred to as "GATS") provided that such a measure was recorded in the list of Article II Exemptions annexed to this Protocol and meets the conditions of the Annex to the GATS on Article II Exemptions. 
PART II - SCHEDULES 
5. The Schedules reproduced in the Annex to this Protocol shall become the Schedule of 
Concessions and Commitments annexed to the General Agreement on Tariffs and Trade 1994 
(hereinafter referred to as the "GATT 1994") and the Schedule of Specific Commitments annexed to 
the GATS relating to the Islamic Republic of Afghanistan.  The staging of the concessions and commitments listed in the Schedules shall be implemented as specified in the relevant parts of the 
respective Schedules. 
6. For the purpose of the reference in paragraph 6(a) of Article II of the GATT 1994 to the date of 
that Agreement, the applicable date in respect of the Schedules of Concessions and Commitments annexed to this Protocol shall be the date of entry into force of this Protocol. WT/ACC/SPEC/AFG/3/Rev.3 
 
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  PART III - FINAL PROVISIONS 
7. This Protocol shall be open for acceptance, by signature or otherwise, by the Islamic Republic 
of Afghanistan until […]. 
8. This Protocol shall enter into force on the thirtieth day following the day upon which it shall 
have been accepted by the Islamic Republic of Afghanistan.  
9. This Protocol shall be deposited with the Director-General of the WTO.  The Director-General of 
the WTO shall promptly furnish a certified copy of this Protocol and a notification of acceptance by 
the Islamic Republic of Afghanistan thereto pursuant to paragraph 7 to each Member of the WTO 
and to the Islamic Republic of Afghanistan.   
10. This Protocol shall be registered in accordance with the provisions of Article 102 of the Charter 
of the United Nations.   
 Done at […] this […] day of […] in a single copy in the English, French and Spanish languages, 
each text being authentic, except that a Schedule annexed hereto may specify that it is authentic in only one of these languages, and the Working Party Report is authentic in English only. 
_______________ WT/ACC/SPEC/AFG/3/Rev.3 
 
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  ANNEX  
SCHEDULE CLXX - THE ISLAMI C REPUBLIC OF AFGHANISTAN 
Authentic only in the English language. 
(Circulated in document WT/ACC/AFG/…/Add.1) 
_______________ 
SCHEDULE OF SPECIFIC COMMITMENTS ON SERVICES 
LIST OF ARTICLE II EXEMPTIONS 
Authentic only in the English language. 
(Circulated in document WT/ACC/AFG/…/Add.2) 
__________