RESTRICTED  
  
WT/ACC/AFG/36  
WT/MIN(15)/6  
 
13 November 2015  
(15-6037)  Page: 1/108  
Working Party on the Accession of 
the Islamic Republic of Afghanistan   
 
  REPORT OF THE WORKING PARTY ON THE  
ACCESSION OF THE ISLAMIC REPUBLIC OF AFGHANISTAN  
 
_______________ 
 
  
 
 
   
 WT/ACC/AFG/36 • WT/MIN(15)/6 
 
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  TABLE OF CONTENTS 
I. INTRODUCTION ....................................................................................................... 5  
DOCUMENTATION PROVIDED ........................................................................................... 5  
INTRODUCTORY ST ATEMENTS ......................................................................................... 5  
II. ECONOMIC POLICIES .............................................................................................. 6  
-  Monetary and fiscal policy ....................................................................................... 6  
-  Foreign exchange and payments ............................................................................. 7  
-  Investment regime .................................................................................................. 8  
-  State ownership and privatizatio n, state-trading entities ..................................... 13  
-  Pricing poli cies ...................................................................................................... 14  
-  Competition policy ................................................................................................ 15  
III. FRAMEWORK FOR MAKING AND ENFORCING PO LICIES ........................................ 15  
-  Powers of Executive, Legislative and Judicial branches of Government ................ 15  
-  Government entities responsible fo r making and implementing policies 
affecting foreign trade; Right of appeal ................................................................. 16  
-  Division of authority between cent ral and sub-centra l governments .................... 18  
IV. POLICIES AFFECTING TRADE IN GOODS ............................................................... 19  
-  Trading ri ghts ....................................................................................................... 19  
A. IMPORT REGU LATIONS ......................................................................................... 21  
-  Ordinary custom s duties ....................................................................................... 21  
-  Other duties an d charge s ...................................................................................... 22  
-  Tariff rate quotas, ta riff exempt ions ..................................................................... 23  
-  Fees and charges for se rvices rendered ................................................................ 23  
-  Application of internal  taxes to imports ................................................................ 24  
-  Quantitative import restrictions, including prohibitions, quotas and 
licensing sy stems .................................................................................................. 26  
-  Customs valuation ................................................................................................. 28  
-  Rules of or igin ....................................................................................................... 31  
-  Other customs fo rmalities ..................................................................................... 32  
-  Pre-shipment inspection ....................................................................................... 32  
-  Anti-dumping, countervailing du ties, safeguar d regimes ...................................... 33  
B. EXPORT REGU LATIONS ......................................................................................... 34  
-  Customs tariffs, fees and charges for services rendered, application of 
internal taxes to exports ....................................................................................... 34  
-  Export restrictions ................................................................................................ 35  
-  Export subs idies .................................................................................................... 36  
C. INTERNAL POLICIES AFFECTING FOREIGN TRADE IN GOODS ............................... 36  
-  Industrial policy, in cluding subs idies .................................................................... 36  
-  Technical barriers to trade, st andards and cert ification ........................................ 37  
-  Sanitary and phytosani tary meas ures ................................................................... 40  
-  Trade-related investment measures ...................................................................... 45  WT/ACC/AFG/36 • WT/MIN(15)/6 
 
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  -  Free zones, special economic areas ....................................................................... 46  
-  Government pr ocurement ..................................................................................... 46  
-  Transit ................................................................................................................... 47  
-  Agricultural policies .............................................................................................. 48  
V. TRADE-RELATED INTELLECTUAL PROPERTY REGIME ............................................. 49  
-  GENERAL ............................................................................................................... 49  
-  Industrial property protection ............................................................................... 49  
-  Responsible agencies for policy fo rmulation and implementation ......................... 50  
-  Participation in international inte llectual property  agreements ............................ 51  
-  Application of national and MFN treatment to foreign nationals ............................ 51  
-  Fees and taxes ...................................................................................................... 52  
-  SUBSTANTIVE STANDARDS OF PROTECTION, INCLUDING PROCEDURES 
FOR THE ACQUISITION AND MAINTENA NCE OF INTELLECTUAL PROPERTY 
RIGHTS ................................................................................................................. 52  
-  Copyright and rela ted rights ................................................................................. 52  
-  Trademarks, includin g service marks .................................................................... 54  
-  Geographical indications, including appellations of origin ..................................... 54  
-  Industrial designs ................................................................................................. 54  
-  Patents .................................................................................................................. 54  
-  Plant variety protection ......................................................................................... 55  
-  Layout designs of inte grated circuits .................................................................... 55  
-  Requirements on undisclosed informatio n, including trade secrets and test 
data ....................................................................................................................... 55  
-  ENFORCEMENT ...................................................................................................... 55  
-  Civil judicial procedur es and reme dies .................................................................. 55  
-  Provisional measures ............................................................................................ 56  
-  Administrative procedur es and reme dies .............................................................. 56  
-  Special border measures ....................................................................................... 56  
-  Criminal proc edures  .............................................................................................. 56  
VI. POLICIES AFFECTING TR ADE IN SERVICES ........................................................... 59  
VII. TRANSPARENCY .................................................................................................... 64  
-  Publication of information on trade ....................................................................... 64  
-  Notifications .......................................................................................................... 65  
VIII. TRADE AGREEMENTS ............................................................................................. 65  
CONCLUSI ONS ............................................................................................................... 67  
ANNEX 1 ....................................................................................................................... . 68 
ANNEX 2 ....................................................................................................................... . 71 
ANNEX 3(A) ................................................................................................................... 72 
ANNEX 3( B) ................................................................................................................... 74 
ANNEX 4 ....................................................................................................................... . 75 
ANNEX 5(A) ................................................................................................................... 76 WT/ACC/AFG/36 • WT/MIN(15)/6 
 
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  ANNEX 5( B) ................................................................................................................... 77 
ANNEX 6(A) ................................................................................................................... 78 
ANNEX 6( B) ................................................................................................................... 79 
ANNEX 7(A) ................................................................................................................... 80 
ANNEX 7( B) ................................................................................................................... 81 
ANNEX 8(A) ................................................................................................................... 83 
ANNEX 8( B) ................................................................................................................... 84 
ANNEX 8(C) ................................................................................................................... 85 
ANNEX 9 ....................................................................................................................... . 86 
ANNEX 10.......................................................................................................................  88 
ANNEX 11.......................................................................................................................  89 
ANNEX 12.......................................................................................................................  90 
ANNEX 13..................................................................................................................... 1 01 
ANNEX 14..................................................................................................................... 1 02 
ANNEX 15..................................................................................................................... 1 03 
ANNEX 16..................................................................................................................... 1 04 
APPENDIX .................................................................................................................... 1 05 WT/ACC/AFG/36 • WT/MIN(15)/6 
 
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  I. INTRODUCTION 
1. The Government of the Islamic Republic of Afghanistan (hereinafter: 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 Islami c State of Afghanistan in April 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 Afghanistan 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.12. 
2. The Working Party met on 31 January 2011 under the Chairmanship of H.E. Mr. Boudewijn 
J. van Eenennaam (Netherlands); and, on 18 June 2012; on 7 December 2012; on 25 July 2013; 
and on 11 November 2015 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/Rev.2, WT/ACC/AFG/7, WT/ACC/AFG/8/Rev.1, WT/ACC/AFG/9, 
WT/ACC/AFG/10/Rev.1, WT/ACC/AFG/11 and WT/ACC/AFG/11/Add.1, WT/ACC/AFG/13, 
WT/ACC/AFG/15, WT/ACC/AFG/17, WT/ACC/AFG/24, WT/ACC/AFG/27, WT/ACC/AFG/28, 
WT/ACC/AFG/29, WT/ACC/AFG/30/Rev.3; WT/ACC/AFG/32 and WT/ACC/AFG/34) including the legislative texts and other documentation listed in Annex 1 to this Report.  
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 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 WT/ACC/AFG/36 • WT/MIN(15)/6 
 
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  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 300. 
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. It had declined by approximately 18% in 2012, increased by 34.6% in 2013 and, declined by approximately 9% in 2014.  
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 
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.  He stated that  the activities of bank s 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 Afghanis tan Bank included issuing licenses for banks, 
legal entities, and individuals to perform bankin g 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 Da Afghanistan 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 Da Afghanistan 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 current rate of exchange of the WT/ACC/AFG/36 • WT/MIN(15)/6 
 
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  Afghani (Afs) vis-à-vis the US dollar and the Euro1 was: 1 US dollar = Afs 63.60; 1 Euro = Afs 
72.43.  The restrained monetary policy together with other exogenous factors had brought the rate of inflation down from an annual aver age of 150% in 1999-2001 to 4.8% in 2006/07.  
The inflation rate however had fluctuated 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 fuel s 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 (ANDS).  Since 2004, reporting of Afghanistan's 
National Budget included the Core Budget which was under the direct control of the Government of Afghanistan 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, 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 Afghanistan Customs Department (ACD) and autonomy in terms of budget 
and administration had been 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 had 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 National Assembly in April 2015.  It was expected that the VAT would be introduced by the end of 2020.  The Law on Tax Administration had been adopted by the National Assembly and 
endorsed by the President and, would enter into force prior to accession.  He further noted that 
the current taxes applied on imported goods were as follows:  (i) a tax benefiting the Afghan Red Crescent Agency (the Red Crescent Tax); (ii) a fixed tax of 2% when importing with a trade 
licence, and a 3% tax when importing without a trade licence; and, (iii) a Business Receipts Tax 
(BRT) of 4%. 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 applied are provided in Annex 7(A) and Annex 7(B) to this Report.  
- 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 
                                               
1 As of August 2015. WT/ACC/AFG/36 • WT/MIN(15)/6 
 
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  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 Da Afghanistan Bank.  
19. Other regulations governing foreign exchange and payments included: (i) the Money Service 
Providers Regulation of 2006, which stipulated requirements for entities to be licensed as money service providers in Afghanistan; (ii) the Reserv e Requirement for Monetary Purposes Regulation 
of 2006, which provided for reserve requirements to  be held by the Da Afghanistan Bank for both 
prudential and monetary policy purposes; and, (iii) the Protection of the Payment System Regulation, which recognized that the Da Afgh anistan Bank was responsible for providing an 
efficient payment system.  The latter regulati on recognized the Afghanistan Clearing and 
Settlement System (ACSS) as a payment system for the purpose of the protection 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 (http://www.aisa.org.af).  Approval co uld be denied to investors (wheth er 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 other intoxicants.  He added that there had been no case when the AISA did not grant a licence to a foreign or domestic investor.  The Private Investment Law provided incentives to 
foreign investors (Article 18) in terms of exemptions from export duties and export taxes.  
The representative of Afghanistan noted, however, that these exemptions were no longer relevant given that Afghanistan no longer applied export du ties and export taxes except on a few products 
(see Section "Customs tariffs, fees and charges for services rendered, application of internal taxes 
to exports" of this Report).  
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 (the Da 
Afghanistan Bank).  Its functions included: (i) development of regulations for approval by the 
Cabinet of Ministers; (ii) approval of rules an d procedures for implementation of the Private 
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 righ t 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 
Investment.  These conditions would apply equally on both domestic and foreign investors.   WT/ACC/AFG/36 • WT/MIN(15)/6 
 
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  In reply to a question by one Member, the repres entative 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 
authorized 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 Minist ry of Finance 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 authorit y was exercised, Afghanistan would follow best 
international practices. Exceptionally large investments might be granted different terms (if requested), provided that these investments resulted in significant economic growth and development in rural/disadvantaged regi ons and the creation of huge number of 
economic/employment opportunities. When needed, Articles 5.1 and 5.5 authorized 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 agai n 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 High Commission on Investment established the 
Afghanistan Investment Support Agency (AISA) an d was responsible for its operations.  The AISA 
was responsible for issuance of investment licen ses (i.e., deciding which investment enterprises 
were, or were not "approved") and investor registration relating to domestic and 
foreign investment and covering all sectors.  Whil e technically under the Ministry of Commerce and 
Industries (MoCI), the 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 help ed 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 investment 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 2013, had been approved 
by the High Commission on Investment. None had been rejected.  The representative of 
Afghanistan confirmed that an approval by the Hi gh Commission on Investment 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 appr oved by the High Commission on Investment.  
The High Commission on Investment, however, ha d delegated to the AISA approving investments 
under US$3 million.  The criteria for issuance of an investment licence were the same for 
investments approved by the High Commission on Investment or the AISA.  The AISA was also responsible for keeping required reports from ente rprises 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, the AISA promoted investment and attracted investors to Afghanistan through launching wide and comprehensive 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 and Intellectual Property (ACBRIP) established at the 
Ministry of Commerce and Industries (MoCI) and an AISA licence.  An enterprise engaged in 
investment was considered registered and approved to do business once it had obtained a corporate registration, an AISA licence and a Tax Id entification Number (TIN).  Companies with an 
AISA licence could only import for their own use and operations and not for reselling 
(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 go ods by holders of the AISA licence could not be 
distributed 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 Afghanistan Customs Department 
and a 2% fixed tax (applied on the sum of duty pa id CIF and on the customs value of the imported WT/ACC/AFG/36 • WT/MIN(15)/6 
 
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  goods by the company) was collected at the time of clearance of the goods.  If a company did not 
have an AISA licence, the Afghanistan Customs Department 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 might use AISA licence for importing for their own use and operations where the 2% fixed tax would continue to apply until the end of 2020 as a prepayment for subsequent income 
tax liability.  He further indicated that companies with the 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 the AISA included a representative from the ACBRIP  and a representative from the Tax Revenue 
Department of the Ministry of Finance.  In the ca se of small- and medium-size investment, it took 
one day to obtain the AISA licence, corporate re gistration, 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 Embassy or Consulate of Afghanistan 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 Ministry of 
Foreign Affairs of Afghanistan 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 th e AISA licence fee structure had recently been 
changed.  The current AISA licence fees for a new licence varied, by sector and the size of businesses, from US$50 to US$2,000 (except for Security Services and Risk Management - 
US$5,000).  The annual renewal fee was 50% of the fee for a new licence, except for Security 
Services and Risk Management (for medium and large businesses) and Industry, Production and 
Processing of Agricultural and Animal Products, Bee Farm (for small businesses) where the annual 
renewal fee was equal to the fee for a new licence.  He noted that the fees for the AISA licence 
were not discriminatory and applied equally on foreign and domestic persons.  The fee schedule 
was provided in Annex 2 to this Report.  The fee schedule was not established through legislation.  
It was approved by the High Commission on Inve stment and posted by the AISA.  The fee for 
corporate registration was Afs 2,000 (around US$30) instead of a previous ad valorem  fee of 1% 
of initial registered capital, and an additional am ount of Afs 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 the TIN.  A Member 
enquired about the basis for determining the size of enterprises.  The representative of Afghanistan informed that it was determined based on the amount of capital investment: 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 Customs Data (ASYCUDA), provision of cargo handling equipment, 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  the One-Stop-Shop for business registration at 
the Ministry of Commerce and Industries (MoCI).  Other measures included the introduction of 
uniform and stable currency, imposing prudential regulation, and enacting effective monetary 
policy by the Da Afghanistan 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. WT/ACC/AFG/36 • WT/MIN(15)/6 
 
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  28. The representative of Afghanistan stated that the ACBRIP established by the 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 ACBRIP.  He indicated that the registration process was automatic and did not have any filter by virtue of which some companies 
might be denied registration.  The role of th e ACBRIP was to streamline and consolidate the 
myriad processes associated with registering a bu siness in Afghanistan, whether done by business 
persons, their agents, or the Afghanistan Investment Support Agency (AISA).  The ACBRIP 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:  (i) Agriculture and Rural 
Rehabilitation; (ii) Human Capacity Development; and, (iii) Economic Development and Infrastructure; and implement high priority programmes aimed to (i) contribute significantly to the creation of a large number of new jobs; (ii) have broad geographic impacts; and, (iii) attract 
additional investments.  A copy of the ANDS ha d been 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.  
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 the necessary legal and fiscal incentives that would actively encourage 
individual and corporate support for social and econ omic 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 Cabinet 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 Ne w Market Development Project provided a grant 
facility to support the expansion of 750 Afghan busi nesses.  The Ministry of Agriculture, Irrigation, WT/ACC/AFG/36 • WT/MIN(15)/6 
 
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  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 GLOBALG.A.P. (Good Ag ricultural Practice) for key Afghan exports and 
instituting appropriate certification mechanisms.  The focus in applying GLOBALG.A.P. standards 
would be on main agricultural products of Afghanis tan, particularly fresh fruits and vegetables.   
35. In reply to a question as to whether the High Commission on Investment was authorized 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 Cabinet of Ministers.  The latter would then submit  draft amendments to the National Assembly for 
adoption. 
36. In response to a specific question regarding the compensation for expropriated investments 
of foreign investors, the representative of Af ghanistan said that Article 27 of the Private 
Investment Law provided that the State was authoriz ed to expropriate an investment or assets of 
a registered enterprise for an overriding public purpose.  The decision to expropriate would be 
made on a non-discriminatory basis.  He added th at according to Article 28 of the same Law, the 
State would provide prompt, adequate and effective compensation 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 chose, 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 tran sferred funds out of Afghanistan he/she had to 
notify the Da Afghanistan Bank for record keeping purpose.  As for dispute settlement, he 
indicated that any investors might, in any contract or other agreement, specify any arbitration or other dispute resolution procedure; that the pl ace of such arbitration 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 agre ement 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 settl ement, and unless the parties to such dispute 
otherwise agreed, the parties should submit such di spute 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 be en or might be amended from time to time 
(the "Convention"); or (ii) if the ICSID rules precluded the foreign investor from arbitrating before 
the ICSID or if the foreign investor otherwise pr eferred, to arbitration in accordance with the 
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 
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 Globalization.  Afghanistan intended to amend its 2007 
Labour Law to fully reflect all key provisions of all ILO Conventions, which had been ratified by WT/ACC/AFG/36 • WT/MIN(15)/6 
 
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  Afghanistan as well as the ILO 2008 Declaration on Social Justice for a Fair Globalization.  
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 Social Affairs, Martyrs, and Disabled (MoLSAMD) to ensure adherence to the La bour Law of 2007, including that violators could 
be prosecuted.  
39. A Member noted that Afghanistan was developing an investment incentives policy that could 
include preferences in the areas of taxes, cust oms duties, and licensing procedures, and possible 
selected tariff increases for protective purposes.  The representative of Afghanistan confirmed that 
it would eliminate any measures which were inconsistent with WTO provisions including TRIMs, use 
of local content measures on goods, and export performance requirements.  The representative of 
Afghanistan also confirmed that it would not increase its applied tariff above bound rates except in 
cases following the rules and procedures set in the WTO Agreements, including for safeguards, 
anti-dumping and subsidy trade remedy cases, or for balance of payments purposes.  He added that Afghanistan would seek a transitional period for application of measures not consistent with 
the WTO 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 the 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.  The DABS imported 
electricity and operated domestic energy tran smission and local 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 long term development and 
poverty reduction.  Furthermore, the Government  was committed to expanding the private sector 
through the efficient and rapid transfer of st ate-owned assets into private ownership.  
Such transfers would take place 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, (ii) 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 Supp ly 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 are provided in 
Annex 3(A) and Annex 3(B) to this Report, respectively.  WT/ACC/AFG/36 • WT/MIN(15)/6 
 
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  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 the 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 
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 Annex 4 
to this Report).  He added that the Da Afghanistan Brishna Sherkat (a Government-owned entity) 
set the price for electricity subject to the approval by the following four ministers: the Minister of 
Finance, the Minister of Economy, the Minister of  Rural Rehabilitation and  Development, and the 
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 Affairs, 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 Annex 4 to this Report.  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, the Ministry of Commerce and Industries (MoCI) would implement price WT/ACC/AFG/36 • WT/MIN(15)/6 
 
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  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.  
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 
General Agreement on Tariffs and Trade 1994 and Ar ticle 4 of the WTO Agreement on Agriculture, 
including with respect to price controls on pharmaceuticals and medical equipment.  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 General Agreement on Tariffs and Trade 
1994.  Upon accession, Afghanistan would publish th e 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 controlle d 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 draft amendments to the Law were currently before the National Assembly. 
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) enactment, 
amendment, ratification and modification of laws and/or legislative decrees; (ii) approval of plans 
for economic, social, cultural and technological development; and, (iii) establishment and 
abolishment of taxes, approval of the Governme nt's budget, granting permission for loans and 
ratification or abrogation of international treati es 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 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 intended 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 Packag e 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. WT/ACC/AFG/36 • WT/MIN(15)/6 
 
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  55. 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 Dire ctorate of Local Governance and approved by 
the President. 
56. 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 Cabinet 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 Law on Foreign Trade in  Goods was expected to be enacted prior to 
accession. Subsequently, necessary implementing regulations would be issued by the Council of 
Ministers.  The draft Regulations on Import and Ex port Licensing had been developed in this regard 
and provided to Working Party Members.  Wher e 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. 
57. The representative of Afghanistan noted that, in accordance with Article 79 of the 
Constitution of Afghanistan, during the recess of the House of People, 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. 
58. According to the Constitution, the judicial branch was an independent branch of the 
Government.  The judicial branch consiste d of the Supreme Court, Appeal Courts 
(Provincial Courts), and Primary Courts (District Courts).  The Supreme Court was the highest 
judicial organ.  
- Government entities responsible for ma king and implementing policies affecting 
foreign trade; Right of appeal 
59. 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 the Customs describing the facts of the case and grounds for 
appeal.  The Director General referred the case to the Appeal 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 clarifications.  The Appeal Unit reviewed the 
documents 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 information.  The Appeal Unit 
would then present its findings to the General Manager of the Appeal Unit in the form of a draft 
decision.  The General Manager made the final recommendation for approval by the Director General.  The General Directorate must decide the appeal within 20 days.  In the event that the WT/ACC/AFG/36 • WT/MIN(15)/6 
 
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  General Directorate of the 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 Dire ctorate was not satisfactory 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 Afs 50,000 or less, or by either party, if the amount at issue exceeded  Afs 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 a ppellant of his further rights of appeal.   
60. 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 after Tashkeel designated appropriate resources.   
61. When asked to provide detailed information regarding the web based customs appeal 
process, the representative of Afghanistan indicated that the Afghanistan 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. 
62. 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 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 countervailing measures); (iii) the draft Law on Food, the draft Law on Plant Protection and Quarantine, and the draft Law on Animal Health and 
Veterinary; 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 Ministries (the Ministry of Communications and Information Technology, the Ministry of Transport, the 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 Section 4 of the WTO TRIPS Agreement would be handled under the customs administrative appeal process and through the Customs Arbitration Committee. Further, the Law on Private Investment, as indicated in 
paragraph 36 above, provided a multitude of opti ons to investors including choice of foreign or 
domestic judicial or arbitral procedures. 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 Commercial Court in the respective district and a panel of three judges would be assigned to each case.  After standard documentation, presen tation of arguments, witnesses, and the review 
of evidence, the judges would deliberate and announc e 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 WT/ACC/AFG/36 • WT/MIN(15)/6 
 
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  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. 
63. As for the right to appeal administrative rulings on IPR matters to the courts or another 
independent tribunal in conformity with Article 62 of the WTO TRIPS Agreement, 
the representative of Afghanistan informed that  Afghanistan had introduced numerous provisions 
within its individual IPR laws ensuring the availability of required appeals of administrative decisions directly to Afghanistan's established court system, specifically: (i) the Law on Trade 
Marks Registration of 2009 (Trademark Law) prov ided for optional court review of trademark 
application rejections in Article 11; and, (ii) the Law on Geographical Signs of Production Points (Law on Geographical Indications) provided, in Article 15, for applicants, objecting parties, and 
interested parties to appeal registration-related decisions of the Central Business Registry to the 
courts.  Draft amendments to Article 10(4) of th e Law on Supporting the Rights of Inventors and 
Discoverers of 2009 (Patent Law) provided for review by the competent court of final decisions by the Office of Intellectual Property (OIP) to reject patent applications.  Further, draft amendments 
to Article 29(6) of the Patent Law provided for court review of OIP decisions related to compulsory 
licenses.  Draft amendments to Article 33 of the Patent Law provided generally that administrative decisions permitted under the Patent Law were subject to court review.  The Ministry of 
Information and Culture (MoIC) was in the process of establishing a Copyright Board which would 
handle administrative appeals related to copyrights. 
64. 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 
other independent tribunal in conformity with WTO obligations, including those set out in Article X 
of the General Agreement on Tariffs and Trade 1994, Article 23 of the WTO Agreement on 
Subsidies and Countervailing Measures, Article 11 of the WTO Agreement on Implementation of Article VII of the GATT 1994, Article 62 of the WTO Agreement on Trade-Related Aspects of 
Intellectual Property Rights and Article VI of the General Agreement on Trade in Services.  
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. 
- Division of authority between central and sub-central governments  
65. 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/AFG/36 • WT/MIN(15)/6 
 
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  IV. POLICIES AFFECTING TRADE IN GOODS 
- Trading rights 66. 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 trade licence.  Corporate registration as a legal person or registration as a sole proprietor was conducted in accordance with the 
Corporations and Limited Liability Companies Law of 30 January 2007.  The applicant had to apply 
for corporate registration at the Afghanistan Central Business Registry and Intellectual Property (ACBRIP) Directorate at the Ministry of Commerce an d Industries (MoCI), by filling in the required 
forms available free of charge at the ACBRIP website or at its reception desk and submitting:  
(i) application for corporate registration; (ii) Articles of Association, and Shareholders' Agreement; 
and (iii) two passport size photos.  Afghan citizens were required to provide their national identity card.  Foreign citizens (as individual investors or representatives of a foreign company) had to 
provide a coloured copy of their passport and the Afghan visa.  Foreign legal entities were required 
to submit a copy of the certificate of registration  of the legal entity either: (i) attested by the 
Ministry of Foreign Affairs of the legal entity's home country and the Embassy of Afghanistan in the 
home country of the foreign legal entity; or, (ii) attested by the Embassy in Kabul of the legal 
entity's home country and the Ministry of Foreig n Affairs of Afghanistan.  These requirements 
remained important for Afghanistan for security reasons and prevention of terrorist acts.  The process for corporate registration took less than one day once all the necessary documents 
were assembled. 
67. The representative of Afghanistan said that th e fee for corporate registration was Afs 2,000 
(around US$30), 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.   
68. The representative of Afghanistan stated that information regarding new registered legal 
persons (e.g., name of business, general information, initial capital, contact) needed to be 
published in the Official Gazette.  The fee was approximately Afs 3 per character.  Re-registration of any changes would need to be again published in the Official Gazette.  
69. In order to engage in international trade for commercial activities (i.e., importing for 
distribution and retail sale as opposed to impo rting equipment, input or raw materials for the 
purpose of production and operations of businesse s), the legal person and sole proprietor needed 
to have a trade 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 trade 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 busine ss licensing procedures for export and import 
operations was provided in Annex 3 of document WT/ACC/AFG/4.   
70.   The representative of Afghanistan said that the previous business licensing regime, now 
replaced by trade licensing, had been regulated by the Ministry of Commerce and Industries 
Instruction on Business Licensing of 10 April 2004. All applicants for a business licence had had to 
complete the application form provided by the Bu siness Licensing Directorate (BLD) of the Ministry 
of Commerce and Industries (MoCI).  The documentation required to apply for a licence had been 
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 BLD; (iv) Corporate Statute (Articles of Association); (v) Corporate Identity form; and, (vi) Letter to the Afghanistan Central Business Registry (ACBR) 
from the BLD of the MoCI to proceed with the registration.  Domestic and foreign investors had 
followed the same process.  He further stated that Afghan applicants for a business licence had had to provide an ID card ( Tazkera ) and a financial statement by the business applicant's bank.  
All foreign applicants had had to provide the following additional information:  (i) passport and 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 any 
domestic or foreign firm or individual could obtain business licenses for importation or exportation 
without the requirement of investment.  WT/ACC/AFG/36 • WT/MIN(15)/6 
 
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  71.  The representative of Afghanistan stated that five signatures had been required at the 
Ministry of Commerce and Industries (MoCI) to obtain a business licence, the final signature being that of the Director of the Business Licensing Dire ctorate (BLD).  The representative of Afghanistan 
further noted that the process of obtaining the bu siness licence had required that traders approach 
four other ministries.  The entire process had taken no more than 10 days.  The business licence 
could be renewed without further application, annually through a process which had been similar to the process of obtaining the initial licence.  For the renewal, a confirmation from Mostufiat 
Department (the local tax office) that the company had paid its taxes had been necessary in 
addition to the rest of the process, but th is had not added much time to the process.  
72. The representative of Afghanistan said that the schedule of fees for obtaining a business 
licence had been 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 a nnual renewal of the business licence had been 
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.  
The representative of Afghanistan recognized that such a fee structure had had to be revised to 
reflect the provisions of Article VIII of the GATT 1994, to ensure that the level of the fees for 
licenses necessary to import or to export approximated the cost of granting the licenses.  
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 taxation of importation and exportation. This seemed to indicate that the business licensing fee was intended to raise re venue in addition to administering the right to 
trade. This would be inconsistent with WTO obligat ions in Articles II, III, VIII and XI of the GATT 
1994 and should be revised.  The representative of Afghanistan replied that Afghanistan was further reforming the current system to separate and make distinct commercial registration from 
business licensing for international trade, to restructure the administration of the business 
licencing, and to ensure conformity with the GATT 1994 upon accession to the WTO to reflect the 
approximate cost of services rendered.  The Pr ocedure on Trade Licensing had been adopted in 
October 2013, to reflect the new system.  Under the new system, corporate registration had been 
delinked from business licensing; the business licence had been renamed to trade licence; the 
trade licence was not a pre-requisite for corpor ate registration and the applicant could apply 
directly at the Afghanistan Central Business Regi stry and Intellectual Property (ACBRIP) at the 
Ministry of Commerce and Industries (MoCI) for co rporate registration; the trade licence could be 
obtained after corporate registration was completed by those companies that wanted to import or export goods to/from Afghanistan; only companies interested in engaging in international trade 
activities (import and export) needed to have a trade licence; the trade licence was issued on an 
automatic basis by the ACBRIP. It did not require any pre-approval of other ministries; acquiring 
the trade licence took a maximum of one day; a non-discriminatory fixed fee was charged for issuing/renewing a trade licence (for natural persons US$282; and for legal persons US$470); 
no minimum capital or investment was required to  issue trade licence; the trade licence could be 
used by companies registered for domestic business to import goods for commercial resale,  when presented to Afghan customs at the time of clearanc e of goods; the period of validity of the trade 
licence was three years; the trade licence was renewed automatically provided the licence holder 
submitted evidence of payments of tax liabiliti es from the Afghanistan Revenue Department or 
Mostufiat; and the trade licence needed to be presented to customs in order to clear goods.  
Finally, domestic distributors did not need to acqu ire a trade licence to engage in distribution of 
imported goods.  
74. The representative of Afghanistan confirmed that all persons including legal and natural 
(domestic/foreign) persons could import without a trade licence, when importing for reselling, and 
without any Afghanistan Investment Support Agency (AISA) licence for own use (i.e., importation 
for further incorporation in manufacturing).  However, those who did not have a trade licence were charged 3% fixed tax on imported goods instead of the 2% fixed tax for those who did have a 
trade licence.  As with the 2% fixed tax, revenues 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.  The 3% fixed tax would be eliminated upon accession.  
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 WT/ACC/AFG/36 • WT/MIN(15)/6 
 
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  question, the representative of Afghanistan confirmed that the act of importation and the act of 
distribution were distinct in the context of the trade licence and that distributors or retailors that did not import the goods they distributed di d not need a trade licence from the MoCI.  
75. The representative of Afghanistan confirmed that both Afghan and foreign natural persons, 
Afghan legal persons, and foreign exporting companies, registered to do business in Afghanistan 
could secure a trade licence allowing importation of goods.  A foreign exporting company, without the need to obtain a trade licence, might contract with a local firm to receive the goods and 
actually distribute them.  He further informed that while the 3% fixed tax would be eliminated 
prior to accession to the WTO, traders would stil l need to have the trade licence for importing 
where the 2% fixed tax (charged on the sum of CIF-paid customs duty and the value of imported goods) would continue to apply until the end of 2020.  
76. Members raised concerns that the fees for an activity licence to import medicines and 
medical equipment costed Afghan nationals US$800 while foreigners were charged US$5,000, and 
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 in 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 in 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 t o  h a v e  a  p e r m i t  f r o m  t h e  M i n i s t r y  o f  P u b l i c  H e a l t h  ( M o P H )  t o  i m p o r t  m e d i c i n e s  a n d  m e d i c a l  
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 amend no later than the date 
of accession the Regulation on Production an d Import of Medicines of 19 February 2007 to 
eliminate the discriminatory charges for the activity licence to import medicines and medical equipment and adjust them to reflect the cost of services rendered in compliance with Article VIII of the GATT 1994.  
77. The representative of Afghanistan confirmed that investment in Afghanistan was not a 
requirement for engaging in foreign trade activities.  Afghan and foreign natural persons or legal persons had the right to engage in import and export activities.  He confirmed that a natural 
person or a legal entity located abroad wishing to be a declarant (importer of record) could either 
(i) enter into a purchase-sale contract with an Afghan legal or natural person in Afghanistan, in which case the foreign person or entity would be the importer of record without being required 
to register in Afghanistan; or, (ii) register as a legal person operating in Afghanistan.  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.  He also confirmed that from the date of accession its laws and regulations relating to th e 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 General Agreement on Tariffs and Trade 1994.  The Working Party took note of these commitments. 
A. IMPORT REGULATIONS 
- Ordinary customs duties 78. 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 Cabinet of Ministers.  
79. The Afghanistan National Tariff Schedule (ANTS) was based on the Harmonized Commodity 
Description and Coding System (HS 2012) and tari ffs were applied at the eight-digit level.  
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 WT/ACC/AFG/36 • WT/MIN(15)/6 
 
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  of ad valorem  and specific tariff rates.  The representative of Afghanistan stated that at present 
only ad valorem  tariff rates were applied.  In reply to a specific question, he said that the HS 2012 
tariff nomenclature had not been adopted through amending the Customs Law but by revising and adopting Afghanistan's Tariff Schedule, which wa s 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, Afgh anistan'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 Schedule.  Recommendations for changes in tariff rates were then approved by the Minister of Finance.  Subsequently the revised Tariff Schedule with new 
rates was published.   
80. The representative of Afghanistan confir med that, when Afghanistan changed its 
nomenclature after accession to the WTO, it woul d provide concordances of the changes in tariff 
lines that would allow Members to ensure that the bindings established in its Schedule of 
Concessions and Commitments on Goods (CLXX), and their trade coverage, would be preserved in the new nomenclature. 
81. 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 Annex 5(A) and Annex 5(B) to this Report).  As the process of economic development following decades of conflict and economic isolation was 
still in early stages, Afghanistan could require under taking 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.  During the period of 2011-2015, Afghanistan had made changes (increases and 
decreases) to its import tariff rates affecting approximately 10% of tariff lines.  The current weighted average of customs duty was 6.8%. 
82. 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 these commitments. 
83. Afghanistan planned to join the Information Technology Agreement (ITA) when it becomes a 
WTO Member.  The ITA Schedule of Afghanistan ha d been submitted to and approved by the ITA 
Committee on 19 March 2014.  Afghanistan's ITA Schedule had also been incorporated in the 
Schedule of Concessions and Commitments on Goods of Afghanistan (CLXX). 
- Other duties and charges 84. 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 (the 
Red Crescent Tax).  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 wo uld be bound in Afghanistan's Schedule of 
Concessions and Commitments on Goods. 
85. The representative of Afghanistan confirmed that  from the date of accession his Government 
would not apply other duties and charges within the meaning of Article II:1(b) of the General 
Agreement on Tariffs and Trade 1994, except for the Red Crescent Tax, at a rate of 0.2% of 
customs value applied on most tariff lines, and would bind all other such duties and charges at zero on all products in its Schedule of Concessions and Commitments on Goods.  He further 
confirmed that the Red Crescent Tax would be totally eliminated within 15 years from the date of 
accession to the WTO, and that this future elimin ation would be noted in Afghanistan's Schedule of 
Concessions and Commitments on Goods prior to the completion of the accession process.  He also confirmed that any other such measures applied to imported goods 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 introduced as separate charges on imports or exports.  The Working Party took note of these commitments. WT/ACC/AFG/36 • WT/MIN(15)/6 
 
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  - Tariff rate quotas, tariff exemptions 
86. 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 Government of Afghanistan, i.e., President Orders, laws and regulations, and Government agreements; 
and ratified international agreements or conventi ons.  In accordance with Article 27(2) of the 
Customs Law, the following imported goods coul d be exempted from paying customs duty:  
(i) goods imported by officials of the State during official travels; (ii) office materials and 
equipment of political representatives and international agencies, intended to be used in 
residences and offices of representatives of foreig n 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) g oods provided for Government projects funded 
by loans or imported into the country by or for public and private foreign and international relief 
and development agencies approved by the Govern ment; (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 Afs 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 transferred their normal 
place of residence from another country to Afghanistan, as provided in the customs tariff; (xiii) pure-bred breeding animals and insects and la boratory 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 transp ort vehicles bringing goods into Afghanistan from 
abroad, and not such goods imported for commercial sale; and, (xviii) other goods could be 
included as exempted goods upon recommendation of the Minister of Finance and approval by the 
Council of Ministers.  An approved application form would need to be presented to the Customs 
Office when claiming an exemption. 
87. 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. 
88. 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 General Agreement on Tariffs and Trade 1994 and the WTO Agreement on 
Trade-Related Investment Measures.  He further confirmed that any tariff rate quotas, if introduced in the future, would be applied and administered in conformity with WTO rules and regulations, including Article I and the WTO Agreement on Import Licensing Procedures.  
The Working Party took note of these commitments. 
- Fees and charges for services rendered 89. The representative of Afghanistan stated that Afghanistan did not currently charge any 
customs processing fee per se .  He noted that the Afghanistan 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 Annex 6(B) to this Report) 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 fu ture.  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) US$200 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 the Transit Department at the Ministry of Commerce and Industries (MoCI), primarily served as the declaration for international transit and as a transit permit.  In issuing, reviewing 
and stamping the transit form, the Transit Department at the 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 fo rm and not the overall operations of the Transit WT/ACC/AFG/36 • WT/MIN(15)/6 
 
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  Department.  The other component of this fee was associated with permit to allow goods to transit 
and use roads in Afghanistan, and, thus, the tw o rates depending on weight.  Once ASYCUDA T2 
Transit form was implemented at all entry points in Afghanistan, the role of the Transit Department at the MoCI in issuing the Transit Form would be reconsidered.  In reply to a question 
regarding the status of implementation of AS YCUDA T2, the representative of Afghanistan 
informed that ASYCUDA T2 was now being implemented at the following crossing points: (i) Torkham (with Pakistan), (ii) Hairatan (with Uz bekistan), (iii) Sherhan-Bandar (with Tajikistan), 
(iv) Torghundi (with Turkmenistan) and, (v) Islam Qala (with Iran).  Thus, ASYCUDA T2 had been 
implemented at all key crossing points.  
90. Asked about other fees, the representative of Af ghanistan confirmed that all fees applied in 
connection with importation and exportation were described in Annex 8(A) and Annex 10 to this 
Report and for most licenses and approvals no fees were charged.  He stated that there were fees 
for customs storage (see Annex 6(B) to this Report).  For goods, which were imported duty free, the rate before exemption or the previously app lied 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 the 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.  An appropriate 
legislative act would be adopted to bring the new fee structure into force 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 the 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 acknowle dged that the licence fee to import medicines and 
medical equipment (nationals US$800 while foreigners were charged US$5,000) 
was WTO-inconsistent and would be replaced prior to WTO accession with a fee consistent 
with Articles III and VIII of the GATT 1994.  The Mi nistry of Public Health (MoPH) would revise the 
current fee structure to ensure that it reflecte d the cost of services rendered and was applied 
equally on foreign and domestic importers, by th e date of accession.  Draft amendments to the 
Regulation on Production and Import of Medici nes of February 2007 would be adopted prior to 
accession to adjust these fees.   
91. As regards the fee for import licence for telecommunications equipment listed in Annex 8(A) 
to this Report, 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. 
92. In reply to a question concerning a discriminatory licensing fee for importation of films listed 
in Annex 8(A) to this Report, 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 sa id that this fee was for screening of films for the 
purpose of censoring and the amount reflected the cost of services rendered.   
93. The representative of Afghanistan confirmed that his Government would revise its legislation 
on its fees for customs storage to ensure that by  the date of accession the application of these 
fees was in accordance with Article VIII of th e General Agreement on Tariffs and Trade 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 General Agreement on 
Tariffs and Trade 1994.  He further confirmed that, from the date of accession, all laws and 
regulations regarding the application and level of any such fees and charges would be published by 
the Ministry of Commerce and Industries (MoCI) in a single location or website.  The Working Party 
took note of these commitments. 
- Application of internal taxes to imports 
94. 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 (the Red Crescent 
Tax, see Section "Other duties and charges" of this  Report); (ii) fixed taxes; and, (iii) the Business WT/ACC/AFG/36 • WT/MIN(15)/6 
 
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  Receipts Tax (BRT) (see Annex 7(A) and Annex 7(B) to this Report).  There was no excise duty 
applicable in Afghanistan.  A draft Law on Value Added Tax (VAT) was pending enactment. 
95. As regards the application of the fixed taxes, the representative of Afghanistan said that a 
tax of 2% or 3% was 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 trade 
licence were charged a 2% tax; (ii) persons who imported goods without a trade licence were charged a 3% tax; (iii) persons with an investment licence (only) from the AISA were charged a 
2% tax when importing for own use / operations and a 3% tax when importing for commercial 
(e.g., distribution) purposes; (iv) persons with  investment licence from the AISA and a trade 
licence from the Afghanistan Central Business Re gistry and Intellectual Property (ACBRIP) 
Directorate were charged a 2% tax when importing goods for own use/operations or for 
commercial purposes; and, (v) natural persons importing goods for their own consumption without 
any licence were charged a 3% tax.  
96. 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 an administrative process for adva nce 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.  
97. The representative of Afghanistan noted also that a Business Receipts Tax (BRT) of 4% was 
charged on imports (customs duty plus customs value) and on the total gross income (sales) of domestic legal persons.  He confirmed that the BRT was not applied on the gross income of 
importers.  As such, a BRT of 4% was indirectly applied on domestic goods.  He further stated that 
the draft VAT Law had been adopted by the National Assembly in April 2015, once enacted, would gradually replace the BRT on both imports and gros s income (sales) of domestic legal persons with 
the aim of total elimination of the BRT on import s by the end of 2020.  The level of the VAT would 
be 5% and would apply equally on taxable goods, services and imports.  
98. 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 Afs 200 million (approximately US$3.1 million).  Around 400 firms in 
Afghanistan had turnover over this threshold and ar ound half of them were traders.  He indicated 
that Afghanistan did not currently have experience or a system in place for administering 
VAT.  The purpose of this initial threshold, to be  applied upon the enactment of the Law, was to 
allow Afghanistan's tax authority to develop appropriate mechanisms and gain experience in applying VAT on initially a small number of companies. Voluntary registration would be possible for companies under the threshold and the threshold woul d be adjusted over time to include additional 
firms.  Its implementation domestically however would not start until 2020 given the need to 
develop extensive institutional mechanisms and lack of capacity.  During the interim period, 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".  Article 35(2) of the draft VAT Law would repeal 
the BRT on all imports, regardless of the threshol d and whether or not the importer was registered 
for the VAT.  After the draft VAT Law was signed by the President, published in the Official 
Gazette, and implemented, there would be two categories of tax payers: VAT-registered (the ones who qualified for such registration based on the threshold) and non-VAT registered (i.e., 
enterprises with turnover below the threshold).  On the commencement of the VAT, the domestic 
application of the BRT would cease to VAT-registered taxpayers; i.e., the BRT would be eliminated for imports, which would be subject to the VAT.  The domestic application of the BRT would 
continue for non-VAT registered taxpayers. Tr aders (importers) with turnover, below the VAT 
threshold, would be entitled to claim VAT paid upon imports if they voluntarily registered for the VAT. WT/ACC/AFG/36 • WT/MIN(15)/6 
 
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  99. In response to a question regarding phasing-in  of the VAT, the representative of Afghanistan 
indicated that the Ministry of Finance had not yet elaborated the schedule of reductions of the VAT 
threshold.  There was no fixed timetable for lowering the threshold.  However, it was anticipated that the threshold would be lowered over time pr oviding due consideration to budgetary pressures 
and the capacity of both the tax administration and taxpayers to implement lower thresholds.  
It was expected that the VAT would apply on the majority of businesses in Afghanistan by 2020.  
All domestic legal persons with turnover above the set threshold would be subject to the VAT 
regardless of the type or ownership of business.  He  further clarified that the tax liability of import 
brokers was based on their income from performi ng brokerage services and did not include the 
turnover of their importing clients.  In addition, the VAT would be applied based on the turnover of 
the Afghan entity receiving the goods rather than the foreign exporter's turnover. 
100.  The representative of Afghanistan confirmed that from the date of accession, Afghanistan 
would ensure that its laws, regulations and other measures relating to internal taxes and charges levied on imports, except for the 2% fixed ta x and the Business Receipts Tax (BRT) applied to 
imported goods, would be applied in full conformity with its WTO obligations, including Articles I 
and III of the General Agreement on Tariffs and Trade 1994, and that Afghanistan would 
implement such laws, regulations and other measures in full conformity with those obligations. 
He further confirmed that the 3% fixed tax applied to the value of imports would be eliminated 
from the date of accession.  Prior to 1 January 2021, Afghanistan would eliminate the 2% fixed tax.  The Business Receipts Tax (BRT) applied to the value of imports would be replaced with a Value Added Tax (VAT) from the date of first impl ementation of the Value Added Tax (VAT) but no 
later than prior to 1 January 2021.  The Value Added Tax (VAT) would be applied in accordance 
with the WTO Agreement, including Articles I, II, III, and VIII of the General Agreement on Tariffs 
and Trade 1994.  The Working Party took note of these commitments. 
- Quantitative import restrictions, incl uding prohibitions, quotas and licensing 
systems 
101.  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 authorized 
(see Annex 8(A) to this Report).  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 the Law on Foreign Trade in Goods would be enacted prior to accession 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/Rev.1.  
Ozone-depleting substances previously requiring import permits from the National Environmental 
Protection Agency (NEPA), as per the Law on Envi ronment of 25 January 2007, are listed in Annex 
8(C) to the Report. The materials listed in Annex 8(C) to this Report were no longer allowed to be 
imported as per Montreal Protocol to which Afghanistan was a signatory. 
102.  The representative of Afghanistan said that the import of medicines and medical equipment 
was subject to permits of the Ministry of Public Health (MoPH).  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 the MoPH and a trade licence from the Ministry of Commerce and 
Industries (MoCI).  Companies engaged in import ation of medicines and other medical equipment 
could not operate without a pharmacist, i.e., only companies that had at least one pharmacist 
(who could be a foreign certified pharmacist) in their staff could apply for the right to import 
medicines and medical equipment.  Natural person s (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 Li st.  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 WT/ACC/AFG/36 • WT/MIN(15)/6 
 
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  based on the Law on Medicine of 14 November 2008, the Law on Public Health of 
24 February 2007, and the Council of Ministers Regu lation on Production and Import of Medicines 
and Medical Equipment of 19 February 2007.  The application for import permits could be submitted at any time before the importation, including upon arrival of goods at the port of entry.  
Processing 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.  The representative of Afghanistan st ated that the Government of Afghanistan would 
adjust this fee prior to its WTO accession, to reflect the cost of services rendered. 
103.  The representative of Afghanistan said that ba sed on Article 20 of the Regulation on Export 
and Import of Medicines and Tools of February 2007, 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 of Afghanistan 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 Members in this respect. 
104.  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 a 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 the customs control.  Asked 
about any restrictions for dangerous pesticides, the representative of Afghanistan provided a list of 
banned and restricted pesticides (see Annex 9 to this Report).  As regards importation of agrochemicals, the importer had to provide inform ation about the importing entity to the Ministry 
of Agriculture, Irrigation, and Livestock (MAIL) and a quality certificate issued in the country of 
origin was required. 
105.  The representative of Afghanistan indicated that an Importer and Seller Licence, established 
by the Law for Regulating Telecommunication Services of 23 February 2006, was required for the 
importation of telecommunication equipment for the purpose of selling in the market.  
The Importer and Seller Licence was issued by the Afghanistan Telecommunications Regulatory Authority (ATRA).  The holder of such licence could import all types of telecom equipment that 
were commercially sold in the market.  The Import er and Seller License might be obtained at any 
time before goods were shipped to Afghanistan.  As regards the fees for the Importer and Seller License for telecommunication equipment listed in Annex 8(A) to this Report, he said that this fee was intended to reflect the costs of services rendered by the ATRA 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.  The representative of Afghanistan further stated that entities engaged in 
telecommunication activities did not need to have the Importer and Seller License or trade licence 
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 activi ty licenses existed.  These were the licence for 
mobile phone services, licence for internet service provider, and licences for Telecom Technology 
Solution Provider (TTSP).  The fees for obtainin g these activity licenses were paid once and 
were listed in Annex 8(B) to this Report.  He defined TTSP, when requested by one Member, to be a business which provided consultancies and technical services in installing 
telecommunication equipment. 
106.  The representative of Afghanistan said th at Article 53 of the Customs Law of 2005 
authorized the Afghanistan Customs Department (ACD) to adopt prohibitions or restrictions for 
reasons of: public morality, public security, protec tion 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 property and other state policies.  He stated 
that the Tariff Schedule of Afghanistan prohibited the imports of:  (i) alcoholic drinks; (ii) live WT/ACC/AFG/36 • WT/MIN(15)/6 
 
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  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, gy psum, anhydride 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 ha d been 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.   
107.  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 Plant Protec tion and Quarantine had been adopted by the 
Parliament in 2015 which would be in accordance with the principles of the WTO SPS Agreement.  
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 seeds would 
be eliminated.  
108.  Asked to explain if Afghanistan intended to establish a WTO-consistent licensing system, the 
representative of Afghanistan stated that a draf t Law on Foreign Trade in Goods would be enacted 
prior to accession 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 Annex 8(A) to this Report 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 Afghanistan had submitted document WT/ACC/AFG/10/Rev.1, which had also contained 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 would be enacted prior to accession.  An updated copy of the draft had been provided to Working Party Members.  He further 
indicated that the draft rules and procedures on automatic and non-automatic licensing had been 
developed in the form of Regulations on Import an d Export Licensing.  A copy of the draft rules 
and procedures had been provided for review  by the Working Party and would be adopted 
subsequent to the adoption of the Law on Foreign Trade in Goods. 
109.  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 authorization 
requirements, licensing requirements, and other restrictions having equivalent effect that could not 
be justified under the provisions of the WTO Agreement.  In this regard, Afghanistan would eliminate its import prohibition on cotton seeds, table salt, powdered salt, gypsum, anhydride, and plasters prior to accession to the WTO.  If balance-of-payments measures were necessary, 
Afghanistan would impose them in a manner consistent with the relevant WTO provisions, 
including Article XII and Article XVIII of the Gene ral Agreement on Tariffs and Trade 1994 and the 
Understanding 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 restrict the quantity of trade would be applied from the date of accession in conformity 
with the requirements of the WTO including as provided for in Afghanistan's Protocol of Accession.  
The Working Party took note of these commitments.  
- Customs valuation 110.  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 of 23 January 2006, in which valuation methods were defined.  
He added that his Government recognized that ch anges to the Customs Law and Regulation No. 38 
would be required for purposes of closer conformity with the valuation methods and other 
obligations of the WTO Agreement on Implementa tion of Article VII of the GATT 1994 (WTO 
Agreement on Customs Valuation). WT/ACC/AFG/36 • WT/MIN(15)/6 
 
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  111.  Based on the provisions of Regulation No. 38, the system of customs valuation in 
Afghanistan for both imports and exports was based on the principles set out in the WTO Agreement on Customs Valuation.  Valuation was based on the transaction value of the goods subject to adjustments due to the inclusion of co st insurance and freight charges.  In case of 
dispute over accuracy of the transactions value, one or more of the alternative methods would be 
used as provided for in the WTO Agreement on Customs Valuation.  To the extent that the Customs Law and Regulation No. 38 lacked 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 Ag reement, he added that Article 8 of Regulation 
No. 38 set out a "fall-back" method of valuation where the customs value would be determined on 
the basis of one of the methods, but ignoring so me of the details of the characteristics of the 
goods, such as colour, quantity, period, etc. 
112.  Members stated that they had reviewed Afghanistan's legislation pertaining to the 
implementation of the WTO Agreement on Customs Valuation, including Regulation No. 38 and the 
draft amendments to the Customs Law and found not to be in full conformity with its provisions.  
In particular, the provisions of Articles 24 an d 26 of the draft Customs Law amendments and 
Article 11 of Regulation No. 38 appeared to provid e for the valuation of goods on bases prohibited 
by the WTO Agreement on Customs Valuation.  Members noted that the WTO Agreement on 
Customs Valuation 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 wi th the WTO Agreement on Customs Valuation, 
in particular with the absolute prohibition in Article 7.2(f) of that Agreement of valuation based on minimum values.   
113.  In reply, the representative of Afghanista n stated that further amendments had been 
developed to the Customs Law, which were currently at the Cabinet of Ministers, 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, once the amendments to the Customs Law came into force.  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 Article 11 of the 
WTO Agreement on Customs Valuation amendments we re  proposed to Article 18 and Article 20 of 
the Customs Law which would require the General Directorate of Customs or the Customs Arbitration Administration, when an adverse decisi on 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 applicant 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. 
114.  The representative of Afghanistan continue d that Article 9 of the WTO Agreement on 
Customs Valuation 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 publis hed at http://www.centralb ank.gov.af.  He also 
noted that Article 10 of the WTO Agreement on  Customs Valuation was implemented through 
Article 13 of the Customs Law, which expressly prohibited the Afghanistan Customs Department 
from disclosing information about the valuation of specific goods, the names, addresses or other details about suppliers of goods, testing results, or information that was provided to the 
Afghanistan Customs Department on a confidential basis, without the express permission of the 
person who provided the information and without legal authority to do so.   
115.  Responding to several questions, the representative of Afghanistan pointed out that, as 
required by Article 12 of the WTO Agreement on Customs Valuation, the Government of 
Afghanistan published its laws and regulations on customs valuation in the Official Gazette of the 
Ministry of Justice at http://moj.gov.af, and also in the hard copy version of the Official Gazette.  Concerning judicial decisions, the Law on Organizational Structure and Jurisdiction of Courts of 
21 May 2005 required the publications of judicial decisions.  These were published on the website 
of the Supreme Court of Afghanistan (http://supreme court.gov.af/en) as well as in Mezan Gazette 
and Qaza Magazine.  As for administrative rulings, he acknowledged that these were not currently 
published.  However, he continued, under a proposed amendment to the Customs Law, the WT/ACC/AFG/36 • WT/MIN(15)/6 
 
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  Afghanistan Customs Department 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 (http://mof.gov.af/en).  He also noted th at Article 16 of the WTO Agreement on Customs 
Valuation, requiring written response to enquiries on how valuation was determined, was implemented through Article 12 of the Customs La w, which stated that the Afghanistan Customs 
Department was authorized 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.   
116.  He also acknowledged that Article 13 of the WTO Agreement on Customs Valuation was not 
yet incorporated in Afghanistan's national legislation.  He pointed out that the proposed 
amendment to the Customs Law 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 amendmen t, the acceptance by the Afghanistan Customs 
Department of such a declaration could be subj ect to the provision of a guarantee, and would 
require the declarant to provide any missing information within a period specified by the 
Afghanistan Customs Department.  The proposed amendment required the Afghanistan Customs 
Department to adopt by regulation the measures  necessary to implement this procedure.   
117.  The Customs Arbitration Administration and its members were independent of the 
Afghanistan Customs Department, whose decisions it reviewed, which in view of the representative 
of Afghanistan was consistent with Article 11 of the WTO Agreement on Customs Valuation. 
118.  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 the Commercial Court 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, the 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 WTO Agreement on Customs Valuation, an initial right 
of appeal was made to "an authority within the customs administration", namely, the General Directorate.  Thereafter, the appellant had a choi ce 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 Afghanistan 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 wa s Afs 50,000 or less, or by the Government or the 
appellant, if the amount at issue exceeded Afs 50,000.   
119.  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 Afghanistan Customs 
Department to make available administrative decisions or rulings of general application promptly 
by such means so as to enable traders and othe r interested persons to become acquainted with 
them.  Such decisions and rulings would be publis hed on the website of the Ministry of Finance 
and/or the Afghanistan Customs Department (http://customs.mof.gov.af/en) and could also be 
published in print. 
120.  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 
WTO Agreement on Customs Valuation 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.   WT/ACC/AFG/36 • WT/MIN(15)/6 
 
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  121.   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 Implem entation 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 would be used by Afghanistan only as a risk 
assessment tool in compliance with the WCO Gu idelines 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 122.  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 Afghanista n stated that the Procedure on Advance Ruling on 
Binding Decision had been adopted by the Mini ster of Finance in April 2015, to implement 
Article 3(f) and Annex 2, paragraph 3(d) of the WTO Agreement on Rules of Origin.  
123.  He further noted that Article 17(b) (Binding Decisions) of the draft amendments to the 
Customs Law authorized 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 requir ed 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 would apply in such cases.  He stated that the 
Ministry of Finance had adopted the Procedure on Advance Ruling on Binding Decision in April 2015 
to implement these draft amendments to the Cu stoms Law.  This Procedure 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 tariff classification 
of goods (i.e., Article 17(b)(1) required the Afghanistan Customs Department to issue rulings on 
origin and allowed the Afghanistan Customs Department to issue rulings on other matters).  The Procedure assigned responsibility for administration of the rulings programme to the Technical 
Director of Customs within the General Directorate of Customs.  
124.  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 issued certificates 
of origin.  Currently, the Afghanistan 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 Afghanistan Customs Department would contact, via electronic means, the competent 
authority (Chamber of Commerce) in the relevant country to verify the authenticity of 
the certificate.  
125.  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 the Cabinet of Ministers had under its consideration a revision of Article 31 of the Customs Law, as part  of the draft amendments to the Customs Law, in 
order to clarify the type of documentary proof of or igin (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 Afghanistan 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 to the terminology of the relevant WCO Revised Kyoto Convention.  WT/ACC/AFG/36 • WT/MIN(15)/6 
 
- 32 - 
 
  126.  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 
any applicable duties and taxes and undertook to provide the missing document within a period 
specified by customs. 
127.  As for exports, certificates of origin had previously been mandatory for all exports, including 
to countries and for products that had not required such certificates to be accepted as imports in 
the country of importation.  This policy had been in place to ensure that exporters did not face any 
issues in the countries of importation in case relevant authorities requested a certificate.  The representative of Afghanistan confirmed that the certificate of origin for exports was no longer 
mandatory.  The certificates of origin were issued by the Afghanistan Chamber of Commerce and 
Industry (ACCI) for exports.  The ACCI was the only Chamber in Afghanistan that had the 
system/process and resources to issue such certificates and that had branches in the 23 regions of 
Afghanistan.  The ACCI fee for issuing the export certificate of origin was Afs 120 (around US$2) 
applied equally for all countries.  The fee was below the cost of services rendered and was 
established by the High Council for Chamber Issues, which included the ACCI representatives, 
traders, the Minister of Commerce and Industries and the Deputy Minister of Finance.  
128.  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).  
129.  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 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 Afghanistan Customs Department would provide for an assessment of the 
origin of the import upon the 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 
130.  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 Afghanistan Chamber of  Commerce and Industry (ACCI) in order to trade 
in Afghanistan.  He further added that the ACCI di d no charge any fees with respect to imports and 
did not provide any services which were mandatory for importers.  
131.  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 had been signed in 2013 to increase coordination between the 
two existing authorities for border measures.   
- Pre-shipment inspection 132.  The representative of Afghanistan stated that  Afghanistan did not intend to implement a 
preshipment inspection programme.  
133.  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 th e WTO Agreement, including the WTO Agreement on 
Preshipment Inspection, and the WTO Agreement on  Implementation of Article VII of the GATT 
1994, inter alia , in respect of the due process and tr ansparency requirements of the WTO 
Agreement, in particular Article X of the Gene ral Agreement on Tariffs and Trade 1994 and the 
WTO Agreement on Implementation of Article V II of the GATT 1994.  In addition, Afghanistan WT/ACC/AFG/36 • WT/MIN(15)/6 
 
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  would ensure that charges and fees for preshipmen t inspection would comply with Article VIII of 
the General Agreement on Tariffs and Trade 1994, that preshipment entities would establish and maintain appeal procedures as foreseen by Ar ticle 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 Afghan istan.  The Working Party took note of these 
commitments. 
- Anti-dumping, countervailing du ties, and safeguard regimes 
134.  The representative of Afghanistan stated that 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 
authorized 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 authorized the 
application of anti-dumping, countervailing and safeguard measures in accordance with specific legislation on the subject and in line with WTO Agreements.  The Afghanistan Customs Department 
would be responsible for the application of commerc ial policy measures established by the 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".    
135.  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 domestic production or otherwise advance national commercial interests, including Article 17 of 
the draft Law on Foreign Trade in Goods and of th e draft amendments to Articles 3 and 65 of the 
Customs Law of 2005, in conformity with relevant  WTO Agreements.  The Working Party took note 
of this commitment. 
136.  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 had been develope d and shared with the Working Party.  The draft 
Law was currently at the Ministry of Justice expected to be adopted and come into force by the date of accession.  As part of its implementati on, the Ministry of Commerce and Industries (MoCI) 
would set up a "National Board on International Trade and Safeguard Measures", upon the 
enactment of the Law on Safeguards.  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 
w a r r a n t e d  i n  a  g i v e n  c a s e .   I f  e n a c t e d ,  A f g h anistan's laws related to anti-dumping, and 
countervailing duties also would be administered by the MoCI. 
137.  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 Agreement on Safeguards (or Articl e XIX of the GATT 1994), the provisions of the 
latter would prevail.  He further stated that th e draft Law on Safeguards had been amended to 
clarify that decisions of the Board might be appealed before the Afghanistan Commercial Court 
within 21 working days of the date of issue of the decision.  If the dispute instead concerned a 
customs decision by the Afghanistan Customs Department 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 paragraphs 59 and 60 of Section "Framework for making and enforcing policies" of th is Report.  The draft provided in addition that WT/ACC/AFG/36 • WT/MIN(15)/6 
 
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  parties have the opportunity to submit written comments in advance of the determination 
regarding the application of a provisional safeguar d measure.  He added that after a decision had 
been taken to apply a provisional safeguard meas ure, and before the measure took effect, the 
Afghanistan would immediately notify the WTO Committee on Safeguards 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 Agreement on Safeguards would be initiated.  Further, the draft 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 were not divulged. 
138.  In replies to additional questions, the repres entative of Afghanistan confirmed that the Law 
on Safeguards applied on non-WTO and WTO Member s.  He confirmed that Afghanistan had not to 
date applied any safeguard measures. In addition, Afghanistan did not intend to take safeguard 
measures prior to the enactment of this law.  It was unlikely, although not excluded, that Afghanistan would find it necessary to initiate a safeguards proceeding after the enactment of the 
draft Law, but prior to Afghanistan's accession to the WTO. 
139.  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 Articles VI and XIX of the General Agreement on Tariffs and Trade 1994 and the WTO Agreement on Implementation of Ar ticle VI of the GATT 1994, the WTO Agreement 
on Subsidies and Countervailing Measures and the WTO 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 140.  The representative of Afghanistan said that a trade licence (previously business licence) 
issued by the Ministry of Commerce and Industries  (MoCI) was required and granted the right to 
export.  The same procedures and requirements fo r obtaining a trade 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 trade 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.  
141.  He noted that a legal person or sole proprietor could apply for a trade licence for export, 
which was granted in all cases.   
142.  In 2011, the One-Stop-Shop (OSS) for export had been 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 had been signed among relevant ministries, state bodies, and associations.  The representative of Afghanistan provided a list of mandatory documents for exportation.  In addition to the exporter's trade licence, these included: a certificate 
of origin; a commercial invoice; certification if exporting plants, plant products, animals, animal 
products, or seeds; and authorization from the appropriate Ministry if exporting minerals (see Annex 11 to this Report).  He also said that exporters had the option of obtaining 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, packing list and bill of lading would be required. 
- Customs tariffs, fees and charges for serv ices rendered, application of internal 
taxes to exports 
143.  The representative of Afghanistan stated that  Afghanistan applied duties and taxes on the 
following exports:  (i) iron ores and concentrates including roasted iron pyrites; (ii) unprocessed 
and processed marble; (iii) metals and minerals; (iv) natural or cultured pearls and precious or 
semi-precious stones; (v) waste or scrap metal; and, (vi) energy goods (see details of export WT/ACC/AFG/36 • WT/MIN(15)/6 
 
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  duties in Annex 12 to this Report).  Afghanistan had negotiated binding levels for its export duties 
as laid out in Part V of its Schedule of Concessions and Commitments on Goods (CLXX).   The export taxes applied on those products were : (i) a fixed tax of 2% when exporting with a 
trade licence; or, (ii) a fixed tax of 3% when expo rting without a trade licence.  Collected 2% fixed 
tax 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-e xports (i.e., exportation of foreign goods which were imported to 
Afghanistan and have paid all import duties and taxes). 
144.  The ACCI had previously certified all export invoices and charged 0.1% of the value of 
exported goods.  In reply to a specific question , the representative of Afghanistan confirmed that 
the mandatory certification of export invoices by the ACCI had been eliminated.  He confirmed that 
the certificate of origin (COO) for exports was no longer mandatory.  The ACCI issued COO for 
exports at a fee of Afs 120 (around US$2) applied equally for all countries.     
145.  The representative of Afghanistan confirmed that upon accession, Afghanistan would not 
introduce and would eliminate all duties, taxes, fees and charges applied to exports (with the 
exception of the 2% fixed tax on exports, which would be eliminated prior to 1 January 2021), unless specifically provided for in Annex 12 to this Report or applied in conformity with the 
provisions of Article VIII of the General Agreement on Tariffs and Trade 1994.  Afghanistan would 
notify to the WTO any changes of its duties, taxes,  fees and charges applied to exports on the day 
of their publication and in any case at least 30 days before any such changes enter into force.  The Working Party took note of these commitments. 
- Export restrictions 
146.  The representative of Afghanistan stated that export authorization at the MoCI was a 
formality, and this requirement had been eliminated .  Approvals 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 matte rs (Law on Media of 6 July 2005); and films.  
The purpose of export authorization from the Mi nistry of Mines and Petroleum for all minerals 
(Law on Minerals of 14 February 2009) was to ensure  that producers paid royalty to the treasury.  
Currently, there was only one export approval meas ure to determine if handicrafts were antique.  
If the handicrafts were found to be antiques, they could not be exported (an antique was defined to be an object older than 100 years).  If they were not, an export certificate was granted and a 
fee of 5% of the value of the invoice was charge d. Details of current export measures and the 
related fees, ministries and agencies involved were provided in Annex 10 to this Report.  He noted that the following export measures were no longer mandatory:  (i) Karakul - export authorization 
from the Karakul Institute; (ii) handicrafts - export authorization from the Handicraft Promotion 
Center; (iii) carpets, rugs and felts - export auth orization from the Carpet Exporter and Producers 
Guild; and, (iv) fresh fruits, dried fruits and vege tables - quality certificate issued by the Afghan 
Raisin, Fruits and Vegetables Export Promotion Ag ency. In addition, the export authorizations for 
glass, plastics, coal, and scrap metals were no longer required from the Export Promotion Agency of Afghanistan. 
147.  With regard to export authorization 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 inspecti on of exported 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 registered 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 
authorization for carpets and rugs from the Ca rpet Exporter and Producers Guild and export 
authorization for handicrafts from the Handicraft Promotion Centre. 
148.  The representative of Afghanistan said that export of goods was currently subject to the 
procedures stipulated in the Procedure on Trade Licensing of October 2013.  He said that according to Article 53 of the Customs Law, the Head of the Afghanistan Customs Department might apply 
prohibitions or restrictions, in accordance with relevant legislation, for reasons of: public morality; 
public security; protection of the environment; pr otection of the health and life of humans, animals WT/ACC/AFG/36 • WT/MIN(15)/6 
 
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  or plants; the protection of national treasures possessing artistic, historic or archaeological value; 
or the protection of industrial and commercial pr operty and other state policies.  He noted that 
antiquities were currently prohibited from export in accordance with the Law on Preservation of Historic and Cultural Heritage of Afghanistan of 2004. 
149.  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 are provided in Annex 13 to this Report.  
- Export subsidies 
150.  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 151.  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 (WTO SCM Agreement). 
152.  Currently, the following law provided authority for granting subsidies in the mining and 
hydrocarbon sectors: the Income Tax Law of 2009 - for a person holding a mining licence or mining authorization or who was a party to a hydrocarbons contract, a special tax regime was provided including accelerated depreciation and exemption from the Business Receipts Tax 
(BRT).  There were no industrial subsidies to be notified pursuant to Article 25 of the WTO 
SCM Agreement. 
153.  The establishment of industrial parks was an important factor in attracting investment to 
Afghanistan.  The Ministry of Commerce and Industries (MoCI) had evaluated applications for 
establishment in the old parks and the Afghanistan Investment Support Agency (AISA) had evaluated those established in new parks.  Since January 2013, all industrial parks had become 
under the administration of the AISA.  The representative of Afghanistan stated that 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, Irrigation, 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  the AISA.  Once the draft proposal was approved 
by the President of Afghanistan, the land was transferred to the AISA, which would start the 
development of the industrial park.  He further stated that the criteria, used to evaluate the 
application 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 specific field; and, type of production.  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. 
154.  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 parks was providing the basic 
infrastructure facilities such as roads, water, electricity, sewage facilities and wastewater 
treatment facilities.  Government-provided basic in frastructure was the only benefit that accrued 
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 Labour Law equally applied on all 
persons established in the industrial parks. WT/ACC/AFG/36 • WT/MIN(15)/6 
 
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  155.  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 (BRT).  A Member raised concerns that this exemption appeared inconsistent with the requirements of Article 3.1(a) of the WTO SCM Agreement 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-exempt or zero-rated. 
156.  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 provisions were 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.  
157.  Afghanistan was prepared to make a commitment not to introduce export performance or 
local content requirements prohibited under Article 3 of the WTO SCM Agreement. 
158.  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 Subsidies and Countervailing Measures, and did not seek a 
transitional period 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 en try into force of Afghanistan's Protocol of 
Accession.  The Working Party took note of these commitments. 
- Technical barriers to trade, standards and certification 
159.  The representative of Afghanistan said that  the Afghanistan National Standardization 
Authority (ANSA), the regulating body for both standards and technical regulations, had been established by Presidential Decree No. 952 of 2 June 2004.  According to this decree its roles and 
responsibilities were to: develop and maintain Afghanistan national standards; safeguard human 
health and safety through testing and certification; develop a metrology function to calibrate measuring instruments; promote technical progress; facilitate trade via standardization activities; 
and act as regulator in specified fields and activities by developing and monitoring technical 
regulations.  The ANSA reported only to the Supreme Council of Standards, which was the highest decision-making authority on standardization.   
160.  In early 2011, the Supreme Council of Standards had been established on the basis of the 
Afghanistan National Standards Law dated 19 September 2010.  Since then, 471 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 
the ANSA's work and had developed a draft Law on Standards and Technical Regulations, currently 
under consideration at the Ministry of Justice (MoJ), which covered more extensively technical 
regulations in accordance with the WTO Agreement on Technical Barriers to Trade (WTO TBT 
Agreement).  Once adopted, this Law would replace the Afghanistan 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. 
161.  According to Article 27 of the draft Law on Standards and Technical Regulations, after its 
enactment, the ANSA would be responsible for impl ementation 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. The ANSA was not presently involved in setting any food safety standards as th ey were set out by the Ministry of Agriculture, WT/ACC/AFG/36 • WT/MIN(15)/6 
 
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  Irrigation, and Livestock (MAIL), the General Directorate of Animal Health and the Directorate for 
Plant Quarantine under the MAIL, and the Ministry of Public Health (MoPH) (processed food and 
medicine).  The MAIL and the MoPH 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.   
162.  The representative of Afghanistan stated that Afghanistan relied on international standards 
for its technical requirements.  The ANSA had become a member of the International Standards 
Organization (ISO) in July 2014 and was an affili ate member of the Intern ational Electrotechnical 
Commission (IEC).  The representative of Afghanistan said that initially, Afghanistan had adopted three national standards dealing with gasoline, diesel, and kerosene that were based on the 
American Society for Testing and Materials (ASTM) standards.  Since its inception, the 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.   
163.  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 the Kabul University. 
164.  Asked to identify the relevant publications for proposed standards and technical regulations, 
the representative of Afghanistan replied that the ANSA was issuing a quarterly magazine 
(National Standard Magazine) where it published a catalogue of recently-approved standards and 
had established a website (http://ansa.gov.af).  He noted that the ANSA only published draft 
national standards, which deviated from international standards, for comments prior to their 
finalization.  The ANSA's technical committees had t hus far been focusing on adopting international 
standards in their entirety.  The ANSA intended to expand this magazine to cover planned and 
draft national standards in the future.   
165.  In reply to a question concerning technical regulations, the representative of Afghanistan 
stated that Afghanistan intended to issue its ow n technical regulations, which could be based, 
when appropriate, on technical regulations of other countries in case international standards did 
not exist or were deemed inappropriate or ineffective.  In addition, Afghanistan could also adopt 
technical regulations 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 coul d be Afghan or foreign entities, accredited by 
international or recognized regional accreditation bodies. 
166.  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 the International 
Laboratory Accreditation Cooperation (ILAC) affili ated bodies.  The representative of Afghanistan 
said that Afghanistan would be seeking a transition period for the implementation of certain provisions of the draft Law on Standards and Techni cal Regulations.  He stated that the following 
aspects of the WTO Agreement on Technical Ba rriers to Trade (WTO TBT Agreement) were 
challenging for Afghanistan: equivalency of fore ign technical regulations; and, equivalency of 
results of conformity assessment procedures.  An Action Plan for the implementation of these provisions was provided in Table 1.  These tran sitions, once agreed upon, with Working Party 
Members, would be included in a transitional ar ticle 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 force during the transition.  The list in the Action Plan in Table 1 below is 
comprehensive of what would be covered by the transition. WT/ACC/AFG/36 • WT/MIN(15)/6 
 
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  167.  In response to a Member's question, the representative of Afghanistan noted that the ANSA 
would use the WTO TBT Code of Good Practice in the development of its national standards and that, as required by the WTO Code of Good Prac tice, 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 the 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 the ANSA was focusing 
on the adoption of ISO, I EC, and AST M, and Codex Alimentarius standards.  In the future, the 
ANSA could consider regional standards developed by the South Asian Regional Standards Organization (SARSO) and other regional standardization bodies of which it was a member or seeking membership.  The ANSA was a member of the Regional Institute for Standards, 
Conformity Assessment, Accreditation and Me trology (RISCAM), which operated under the 
Economic Cooperation Organization (ECO).  The ANSA had also applied for membership in the Standard and Metrology Institute of Islamic Countries (SMIIC), which operated under the 
Organization of Islamic Countries (OIC).  
168.  He also confirmed that any standards, technical regulations, or conformity assessment 
procedures would be applied on a non-discriminatory basis on imported goods. 
169.  The draft Law on Standards and Technical Regula tions was expected to be adopted prior to 
accession.  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 the ANSA and that enquiries could be addressed to the following:   
 Ms Shahperay Nasseri 
 Afghanistan National Standards Authority (ANSA)  Industrial Park Area, Kabul-Jalalabad Road 
Kabul, Afghanistan  
 P.O. Box No: 51 72  
 Tel. No.: +93 (0) 773139810 
 Email: tbt_ep@ansa.gov.af 
He further noted that the ANSA had established a website (http://ansa.gov.af/en) which was 
fully functional.  Materials for the website were continuously updated. 
170.  The representative of Afghanistan requested that the Working Party grant a transitional 
period from the date of its accession until 31 De cember 2017 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 transi tions, 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 WTO 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 tr ansition period was assured.  In response to 
requests from Members for more specificity, the re presentative 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 1).   WT/ACC/AFG/36 • WT/MIN(15)/6 
 
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  Table 1: Action Plan for Implemen tation of the WTO TBT Agreement  
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 DONE 
- Develop appropriate equivalence me chanism in line with the WTO TBT 
Agreement and based on best  international practices Prior to end-June 2016 
- Establish a mechanism and a Unit and recruit appropriate resources Prior to end-June 2017  
- Provide training to staff on equivalence Prior to end of 2017 
Full implementation of the WTO TBT Agreement  1 January 2018 
 
171.  The representative of Afghanistan stated th at Afghanistan would progressively implement 
the WTO Agreement on Technical Barriers to Trade in accordance with the Action Plan in Table 1 and with the understanding that during this period  the scope of implementation of other provisions 
of the Agreement, as described in paragraph 170 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 2018 without recourse to any further transitional period.  
The Working Party took note of this commitment.   
- Sanitary and phytosanitary measures 172.  The representative of Afghanistan stated that the Afghanistan 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 Quarantine of 3 October 1996; and the 
Regulations on the Quarantine of Plants of 23 Octo ber 1996.  The Ministry of Public Health (MoPH) 
was also responsible for sanitary measures.  He noted that Afghanistan however did not have a law on food safety.  The representative of Afghanis tan stated that drafting of additional legislation 
to establish framework laws in line with the WT O Agreement on the Application of Sanitary and 
Phytosanitary Measures (WTO SPS Agreement), i.e ., the Law on Food Safety, the Law on Animal 
Health and Veterinary, and the Law on Plant Protec tion and Quarantine, had been completed.  The 
draft Law on Food Safety and the draft Law on An imal Health and Veterinary were being reviewed 
by the Ministry of Justice.  The Law on Plant Pr otection and Quarantine had been adopted by the 
Parliament in 2015 and would be submitted to the President for signature, shortly.  Once adopted, the latter two 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 Codex Alimentarius (Codex), the World Animal Health Organisation (OIE), and the International Plant Pr otection Convention (IPPC).  The representative 
of Afghanistan stated that, in the future, in case s 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. 
173.  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 import) and provided a certificate to release 
the goods. WT/ACC/AFG/36 • WT/MIN(15)/6 
 
- 41 - 
 
  174.  The representative of Afghanistan stated that SPS measures were implemented and 
enforced throughout the country.  The Directorate of 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 Livestock and 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.  
175.  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 the IPPC in June 2013. 
176.  The representative of Afghanistan confirmed th at the MAIL was responsible for issuing the 
following certificates which were mandatory for ex port of respective products:  (i) phytosanitary 
certificate for export of plants and plant products, 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),  Issued by  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 Afghan Raisin, Fruits and Vegetables Export Promotion Agency, 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 Livestock and Animal 
Health under the MAIL was responsible for ensuring that animal products produced and sold domestically were healthy and safe.  This Directorate had inspectors in each province.  They controlled and inspected domestic cold stor es, butchers shops and processing facilities of 
animal products.  Testing, where needed, was conducted to ensure food safety.  The Plant 
Protection and Quarantine Department under the 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. 
177.  The Ministry of Public Health (MoPH) 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 f ood products and drugs, the Ministry of Public 
Health (MoPH) carried out a quality examination at the clearance point.  The representative of 
Afghanistan explained that samples were taken for laboratory testing and a quality (safety) 
certificate would be issued.  For pharmaceuticals, Codex Alimentarius was as the basis as well as the British Pharmacopia, the US Pharmacopia an d the European Pharmacopia.  In reply to a 
specific question on the type of physical test s that were performed at laboratory level, the 
representative of Afghanistan said that tests were conducted on samples.  The physical tests by the MAIL and the Veterinary Public Health Laboratory included: organoleptic examination, 
appearance, scent, texture, taste and sound. The physical tests performed by the MoPH 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. 
178.  Before importing animals and animal products, importers were required to obtain a 
Conditions Statement signed by the General Direct orate of Livestock and Animal Health under the 
MAIL.  For clearance at entry points, the importer had to show the Conditions Statement and provide the certificate of origin.  For all animal products, samples were taken and sent for testing 
at laboratories.  After laboratory results were received (one to two days), permission would be 
provided by the General Directorate of Livestock and 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.   WT/ACC/AFG/36 • WT/MIN(15)/6 
 
- 42 - 
 
  179.  For importing plants and plant products, the cert ificate 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 the importation of 
seeds, a Seeds Import Certificate, issued by the Seeds Directorate at the MAIL, was required. 
180.  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 2016, the MAIL 
intended to develop procedures and build capacity of its staff to determine whether or not veterinary certificates issued by another country were not fake.  Technical assistance in this regard 
would be sought by Afghanistan.  The Afghanis tan National Standardization Authority and the 
Ministry of Public Health (MoPH) did not currently recognize quality certificates issued by other countries.  
181.  For the import of processed food products, international sanitary certificate was required.  
Testing was required before clearance of goods and, as a result, a 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 
(MoPH) 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 eq uipment.  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 prepared for bidding the process of procuring this equipment.  New staff had also been recrui ted 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.  
182.  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.  
183.  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.  
A contact point had been designated to handle both enquiries and notifications, which could be 
addressed to the following:  
Mr. Abdul Munir 
Ministry of Agriculture, Irrigation, and Livestock (MAIL) 
Jamal Mena, Kart e Sakhi, Opposite Kabul University Compound Police District 3 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' enquiries regarding SPS measures and to notify SPS measures in accordance with the provisions of the WTO SPS Agreement. 
184.  He further stated that the three draft SPS laws (the draft Law on Plant Protection and 
Quarantine, the draft Law on Food, and the draft Law on Animal Health and Public Health) called for the establishment of the SPS ENP.  These drafts  followed closely the provisions of the WTO SPS 
Agreement.  Three contact points would be designated to regularly interact with the staff of the 
SPS ENP and provide, when needed, required information for notification and replies to enquiries:  
(i) Contact Point at the General Directorate for Livestock and Animal Health at the MAIL, responsible for veterinary measures; (ii) Contact Point at the Directorate for Plant Quarantine at WT/ACC/AFG/36 • WT/MIN(15)/6 
 
- 43 - 
 
  the MAIL, responsible for phytosanitary measures; and,  (iii) Contact Point at the Ministry of Public 
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 availability of the proposed 
SPS measure for review and comment would then be published on the National SPS ENP website 
and the measure would be notified to the WTO through the SPS ENP no less than 60 days before finalizing the draft SPS measure.  He confirmed that until these individual contact points were 
established under the authority of the new laws, that the SPS ENP in the MAIL 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.  He further stated that the three contact points were supportive only and for 
internal coordination and cooperation, and that th e official single SPS Enquiry Point would be the 
one maintained by the MAIL. 
185.  The representative of Afghanistan further noted that many of Afghanistan's recent 
SPS measures were based on international standards, guidelines, and recommendations from 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, OIE and develop action plans for harm onization.  He noted that Afghanistan did not 
currently have in place procedures, technical capaci ty or equipment to carry out science-based risk 
assessment in accordance with the WTO SPS Agr eement and guidelines of Codex, OIE and the 
IPPC.  Afghanistan intended to complete, in 2016, th e process of identification of measures not in 
line with international standards, guidelines and recommendations from OIE and the IPPC and develop an Action Plan.  He further stated that, as a landlocked least-developed country, 
Afghanistan would need until the end of 2019 to  implement all commitments under the WTO SPS 
Agreement.  An Action Plan for the implemen tation of the WTO SPS Agreement was provided 
in Table 2.  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 the OIE requirements was rebuilding veterinary capacity after decades of conflict, especially in the areas of disease 
surveillance and laboratory diagnostic capacity.  
186.  The representative of Afghanistan requested that the Working Party grant a transitional 
period from the date of Afghanistan's accession  until 31 December 2019 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 nati onal treatment and MFN treatment to all imports 
from WTO Members.   Measures in place, already consistent with the provisions of the WTO SPS 
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 2020.  
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 2 below, WT/ACC/AFG/36 • WT/MIN(15)/6 
 
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  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 2:  Action Plan for the Implementation of the WTO SPS Agreement 
Action Implementation Date 
Establishment of basic SPS Enquiry and Notification Point in the MAIL Prior to accession 
Completion of the analysis of existing regulations and procedures to identify 
inconsistencies with provisions of WTO SPS Agreement  DONE 
Adoption of new SPS Laws: 
- Law on Plant Protection and Quarantine  - Law on Food Safety - Law on Animal Health and Veterinary  
Prior to end of 2015 Prior to September 2016 Prior to end of 2016 
Adoption of amendments or new regu lations in line with new SPS Laws: 
- new regulations/procedures in line with Plant Protection and Quarantine; - new regulations/procedures in line with Law on Food Safety; - new regulations/procedures in line with Law on Animal Health and Veterinary  
Prior to March 2016 Prior to end of 2016 Prior to end of 2017 
Establishment of separate contact points in (i) the General Directorate for Animal Livestock and Health at the MAIL , responsible for veterinary measures; 
(ii) the Directorate for Plant Quaran tine at the MAIL, responsible for 
phytosanitary measures; and (iii) the Ministry of Public Health, responsible for food safety measures to collect noti fications and comments for the SPS ENP Prior to end-June 2016 
Training of relevant officials on new regula tions and procedures Within the respective 
periods indicated above for regulations and procedures 
New SPS laws, amendments, and regulations come into force Within the respective 
periods indicated above for specific laws and related regulations and procedures 
Development of procedures for science-based risk assessment Capacity building of necessary institut ions and expertise related to science-
based risk assessment Prior to end of 2017 
Upgrading and strengthening of quality co ntrol, laboratories, quarantine system, 
and disease and animal he alth surveillance, monitoring and inspection Prior to end of 2017 
Capacity building of staff of the MAIL  on quarantine management, inspection, 
veterinary surveillance and animal disease risk analysis. Prior to end of 2017 
Declaration of pest or disease-free ar eas and areas of low pest or disease 
prevalence in Afghanistan Prior to end of 2017 
Development of the Food Control Authority Prior to the end of 2017 
Establishment of SPS equivalence mechanism Prior to end-June 2018 
Implementation of institutional capacity and new testing methods for drug 
residues, toxicological, microbiological, and bacteriological tests Prior to end-June 2018 
Opening of nine new quarantine chec k posts and development of pre- and 
post-quarantine facilities Prior to end of 2019 
Harmonization of all SPS measures with international standards, guidelines, and 
recommendations (Codex Alimentarius, OIE, and the IPPC) Prior to end of 2019 
Control, inspection and approval procedures for all SPS measures were 
consistent with the WTO SPS Agreement  Prior to end of 2019 
Full implementation of the WTO SPS Agreement  1 January 2020 
187.  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 2 (above).  Afghanistan would ensure full 
implementation of the Agreement no later than 1 January 2020, and with the understanding that, 
during this period, the scope of implementation of  other aspects of the Agreement, as described in 
paragraph 186, would be applied by Afghanistan.  He further confirmed that Afghanistan would consult with 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. WT/ACC/AFG/36 • WT/MIN(15)/6 
 
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  - Trade-related investment measures 
188.  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 of 2009, the representative of Afghanistan said that it 
would eliminate the TRIMs-inconsistent provision in the Hydrocarbons Law of 2009, but would 
n e e d  a  t r a n s i t i o n  p e r i o d  t o  d o  i t .   T h i s  w o uld be accomplished through amending the Law on 
Hydrocarbons of 2009.  He further added that the Mineral Law of 2009, which had totally replaced the Mineral Law of 2005, had had similar TRIMs-inconsistent provisions as those provided in the Hydrocarbons Law.  Moreover, a new Law on Minerals of 2014 which had replaced the Mineral Law 
of 2009, contained also TRIMs-inconsistent provisions.   
189.  Asked to provide description of the content of the Law on Minerals of 2014 and a copy of the 
Law for Working Party review, the representative of  Afghanistan stated that a copy of this draft 
Law had been provided to the Working Party.  He  indicated that the purpose of the new Law on 
Minerals of 2014 was to strengthen the legal fr amework for investing in the mining sector.  
The Law on Minerals of 2014 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 Law covered articles related to mineral licenses and authorization requirements, eligibility, royalties and other payments, licence holders' rights and obligations, environmental protection and community developm ent, dispute resolution, and administrative 
matters.  He further stated that Article 109 of the Law required local procurement as follows: 
skilled, unskilled, and vocational labour should be 100% Afghan nationals; Afghan nationals should 
be given preference in the recruitment 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 terms of quantity, quality and pr ice.  In addition, Article 65(1) required small 
scale mining licence 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 th ose provided in Article 109 and Article 65(1) of 
the Law.   
190.  Some Members expressed concerns that these local content provisions of both laws were 
inconsistent with the WTO Agreement on Trade-Related Investment Measures (WTO TRIMs 
Agreement) and asked whether these local conten t provisions applied on investors, project 
managers and contractors. Members asked Afghanistan to explain how it intended to bring existing 
legislation into conformity with WTO requirem ents.  These Members sought a commitment from 
Afghanistan that it would eliminate from the date of accession measures that would be in conflict with the WTO TRIMs Agreement.  The representati ve of Afghanistan replied that he recognized 
that the Law on Minerals of 2014 and the Hydroc arbons Law of 2009 had certain provisions which 
were TRIMs-inconsistent.  He also confirmed that the local content requirements would only apply to: (i) holders of licences and authorization in the mining sector in accordance with the Law on Minerals of 2014; and, (ii) contractors in the hydrocarbon sector in accordance with the 
Hydrocarbons Law of 2009.  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 thro ugh the creation of economic and employment 
opportunities for Afghan citizens.  He also recognized that Afghanistan should move over time to bring its local content requirements in line with its obligations under the WTO Agreement.  
He sought a transitional period until the end of 2020 to continue the use of local 
content requirements on goods as provided in the Law on Minerals of 2014 and the Hydrocarbons 
Law of 2009.  
191.  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, and would apply the WTO Agreement on Trade-Related Investment Measures from the date of accession without recourse to any transition 
period in a non-discriminatory manner to imports from all Members and to domestically produced 
goods, except for  all local content requirem ents for goods in the Hydrocarbons Law of 2009 
applied to contactors and the Law on Minerals of 2014 applied to holders of licenses and WT/ACC/AFG/36 • WT/MIN(15)/6 
 
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  authorizations which would be eliminated by 31 December 2020.  The Working Party took note of 
this commitment. 
- Free zones, special economic areas 192.  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.   
193.  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 
194.  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 enacted in October 2005 had governed 
government procurement including procurements by Afghanistan SOEs which had over 25% state 
ownership.  According to the Public Procurement Law, the Procurement Policy Unit (PPU) had been 
established in the Ministry of Finance in August 2006.  The PPU had issued Rules of Procedures in 
2007 including standard bidding documents for goods and standard request for quotations for 
goods and works.  Since 2005, the new Public Procurement Law had been endorsed through President Order No. 59 of 21 July 2008 and amended by President Order No. 147 of 
18 January 2009.  The representative of Afghan istan said that Afghanistan might consider 
negotiating accession to the WTO Agreement on Government Procurement, after accession to the WTO. 
195.  In response to a specific question, the representative of Afghanistan said that Article 7 of 
the Public Procurement Law 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 docume nts.  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 represen tative or were subject to Afghanistan taxes, the 
bid prices of the first category would be increased by the percentage set in the Procedures (Article 7(2)).  The representative of Afghanista n stated that the Public Procurement Law 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.   
196.  All types of public procurement, i.e., proc urement of goods, works and services were 
covered by the Public Procurement Law (including  procurement of infrastructure and award of 
concessions) and there were thresholds prescribed  for the Award Authority.  Details of the Award 
Authority in approving contracts are provided in Annex 14 to this Report.  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 procurement of goods, works 
and services exceeded the thresholds limits as pr ovided in Annex 14 to this Report, the contracts 
were approved by the Special Procurement Commissi on consisting of the Minister of Finance as 
Chairman of the Commission and th e Minister of Justice and the Mi nister of Economy as members. 
197.  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, WT/ACC/AFG/36 • WT/MIN(15)/6 
 
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  a bidder that had suffered damage due to the violat ion 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 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 the PPU.  The Appeal and Review Manual had been issued officially and the Appeal and Review Committee was operational. 
198.  The Public Procurement Law contained the follo wing provisions where 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 aimed 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 Public Procurement 
Law, 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 identify an acceptable bidder. 
199.  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 on 
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 
200.  The representative of Afghanistan said that th e transit of goods could be realized by any 
public route and was covered by related pr ovisions of:  (i) the Customs Law of 2005; 
(ii) international and domestic transit procedures based on the ASYCUDA++ System; and (iii) the 
Law on Road Transportation and the Freight Forwarding Regulation.  
201.  Afghanistan prohibited trade in transit for the prohibited goods (e.g., pork, alcohol).  The list 
of goods prohibited for transit was the same as described in Section "Quantitative import restrictions, including prohibitions, quotas and licensing systems" of this Report.  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 Afgh anistan and transported in open cargo) and there 
was no escort fee.  Record keeping was co nducted through the ASYCUDA system which was 
intended to cover all entry/exit points in Afghanistan. 
202.  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) US$200 for 
weight exceeding 25 tonnes) was not recently increased and had not changed since it had been set in 2007.  He further clarified that Afghanistan applied Road Pass fees (see schedule in Annex 15 to this Report) 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 
internally, goods transported in the context of bi lateral trade, and goods in transit.  For goods 
transported in the context of bilateral trade an d for goods in transit through Afghanistan, the 
highway tolls were collected at the entry point to Afghanistan.  As for goods transported internally, 
the highway tolls were collected at designated entries to highways for trucks.  In all cases, the 
payments were based on declaration by the transport operators regarding the final destination of 
goods.  For goods transported internally, the docu ments were further verified at the designated 
exit points from highways.  He further informed that Afghanistan currently operated a system 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 WT/ACC/AFG/36 • WT/MIN(15)/6 
 
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  l i n k e d  t o  A S Y C U D A .   H e  c o n f i r m e d  t h a t  A f g h anistan was not applying customs escort fees, 
overweight or oversized vehicle fees, or a fee for weighing trucks. 
203.  The representative of Afghanistan stated that Afghanistan was a signatory to the Economic 
Cooperation Organization (ECO) Transit Transpor t Framework Agreement (TTFA) which had been 
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 Convention 1975, applied the provisions of that Convention 
amongst themselves.   
204.  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 had 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. 
205.  The Afghanistan-Pakistan Transit Trade Ag reement (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 taxe s were levied on goods in transit and means of 
transit transport regardless of their destination and purpose.  Such transit had to be covered by:  
(i) securities guaranteeing payment of import duti es 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 transport vehicles, if the 
vehicle covered by temporary admission papers wa s 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 se t up a quota system when issuing transit permits 
with respect to ensuring a fair share of traffic.   
206.  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.   
207.  The representative of Afghanistan confirme d that Afghanistan would apply any laws, 
regulations and other measures governing transit of goods in full conformity with the provisions of 
the WTO Agreement, including Article V of the General Agreement on Tariffs and Trade 1994.  
The Working Party took note of this commitment. 
- Agricultural policies 
208.  The representative of Afghanistan stated that all import procedures described in Section IV 
"Policies affecting trade in goods" of this Report applied equally to agricultural imports.  No other border measures were applied to agricultural  goods other than sanitary and phytosanitary 
measures.  
209.  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 WT/ACC/AFG/36 • WT/MIN(15)/6 
 
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  that there were no export prohibitions or restrictions for agricultural 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.  
210.  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 (CLXX), and not maintain or apply any export subsidies for agricultural products.  The Working 
Party took note of these commitments. 
211.  In reply to a question by one Member on whether Afghanistan had considered the current 
scheme for supply of water to farmers as a potential form of domestic support, the representative of Afghanistan noted that there was no governmental programme in place to supply water to 
farmers.  Since it was considered a public good, hence, it was vital and had 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 elected the Head of the Irrigation Association (Mirab) and a water master (Chakbashi) with the responsibility 
of irrigation system operation and maintenance as well as fair distribution of water among the 
farmers.  Farmers paid these Mirabs and Ch akbashis at the end of each harvest.  
The representative of Afghanistan added that irri gation 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.   
212.  The representative of Afghanistan stated that due to the central role of agriculture in 
determining national welfare, the Government of  Afghanistan 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 Rural Rehabilitation and 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 
213.  The representative of Afghanistan noted that the Government was firmly committed to 
finalizing an intellectual property protecti on regime, which would be compliant with the 
WTO Agreement on Trade-Related Aspects of Intell ectual 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 in force since 21 July 2008.  The patent regime was governed by 
the Law on Supporting the Rights of Inventors and Discoverers of 31 April 2009 (Patent Law).  The basis for the trademarks regime was the Law on Trademarks Registration of 1 September 2009 (Trademark Law).  The Order on Optical Disks had been adopted in November 2013. 
The Procedure on Intellectual Property Border  Enforcement had been adopted in April 2014. WT/ACC/AFG/36 • WT/MIN(15)/6 
 
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  214.  Afghanistan was in the process of adopting additional legislation on Geographical Signs of 
Production Points (Geographical Indications), on Industrial Designs, on Trade Secrets, on Topography of Integrated Circuits, on Unfair Competition, and on Plant Variety Protection.  
215.  Asked to provide information on the implementation of its current intellectual property laws, 
the representative of Afghanistan informed that  3,352 trademarks had been registered under the 
Trademark Law, and around 2,232 trademark applicat ions were currently pending.  No patents had 
been registered under the Patent Law, and around 20 patent applications were currently pending.  
Copyrights were not issued by any government authority, although copyright registration and 
deposit – optional as required by the Berne Conven tion – were available.  He added that, to date, 
no copyrighted works had been registered and deposited under the Copyright Law noting that 
copyright registration was optional under the Law. 
216.  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 Article 258 of the Code, courts might order 
the payment of damages and court costs.  Under Articles 436 et seq.  of the Code, appeals of lower 
court decisions were available.  There was no ad ditional judicial system for the enforcement of 
intellectual property rights distinct from the foregoing system for enforcement of civil laws in 
general.  Since the beginning of 2013, 13 court cases had been filed.  Out of these, five had been 
resolved and the remaining cases were still pend ing.  The Ministry of Information and Culture 
(MoIC) had started tracking cases related to copyrights in 2014. 
- Responsible agencies for policy formulation and implementation 
217.  In March 2010, an Intellectual Property Office (IPO) had been 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 had been establishe d at the Ministry of Information and Culture 
(MoIC).  There was no need to establish any addi tional agencies or offices for policy formulation 
and implementation of the WTO TRIPS Agreement.  
218.  In reply to a request on  elaborating how the IPO currently considered requests for patents, 
trademarks, or copyrights and the procedure for gr anting/registering them, the representative of 
Afghanistan stated that the Afghanistan Central Business Registry and Intellectual Property 
(ACBRIP) Directorate at the MoCI considered requests for patents by following the procedures 
detailed in Chapters 2-4 of the Patent Law.  Under those procedures, including pending amendments, a request for patent registration was in itiated by the submission of an application.  
The IPO initially verified 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 application and its supporting materials were in formal compliance with the 
applicable standards, it granted and published notice of preliminary approval.  Following publication was an objection period, during which any interested party might 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 
registration might be filed by interested parties, on the same grounds as objections.   
219.  As for trademarks, the IPO considered applicat ions for trademark registration by following 
the procedures set out in Articles 6 - 13 an d 25 - 30 of the Trademark Law.  Under those 
procedures, including pending amendments, a request for registration of a trademark was initiated 
by the submission of an application by an app licant, or through a representative.  The ACBRIP 
(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 WT/ACC/AFG/36 • WT/MIN(15)/6 
 
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  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 objection period followed during which objections might be asserted based on specified legal grounds for non-registrability.  
220.  Copyrights were neither requested nor granted,  but where optional registration and deposit 
of copyrighted works was sought by a rightholder,  the Ministry of Information and Culture (MoIC) 
followed procedures set out under amended Article 39 of Copyright Law.  Under amended Article 
39, upon registration and deposit by a right holder , the Ministry of Information and Culture (MoIC) 
delivered to the right holder a certificate, specif ying the date of registration and deposit, the 
subject matter and nature of the right, and the na me of the right holder, subject to the payment of 
the required fees.  
- Participation in international intellectual property agreements  
221.  The representative of Afghanistan stated th at 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 intend ed to become a member of the Berne Convention, 
the Paris Convention, Madrid Agreement concerning  the International Registration of Trademarks 
(Madrid Agreement) and the Singapore Treaty on th e Law of Trademarks prior to the end of 2016;  
to join the WIPO Copyright Treaty and the WIPO  Performance and Phonogram Treaty prior to the 
end of 2017; and, to join the Patent Cooperatio n Treaty and the International Convention for the 
Protection of New Varieties of Plants prior to the end of 2018.  
- Application of national and MFN treatment to foreign nationals 222.  The representative of Afghanistan stated that  the Copyright Law observed MFN principles, 
and that the pending amendments to Article 47 of that Law would define applicability in accord 
with the Berne Convention, providing protection on a national treatment basis.  He added that the Patent Law made no distinction among foreign patent applicants or right holders based on 
nationality, but Article 31(1) of that Law was under  examination to ensure that it complied with 
national treatment principle.  Article 5 of the Trademark Law 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, the Law on Geographical Signs of Production Points, adopted in August 2015, and pending 
draft laws 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 MFN treatment to foreign nationals and those principles would be 
honoured once Afghanistan became bound by the WT O TRIPS Agreement.  The status of efforts to 
adopt national treatment and MFN principles was as follows with regard to each relevant law and 
draft law: 
(i)  Copyrights and related rights: the draf t amendments to the Copyright Law provided 
for protection on a non-discriminatory basis.  Draft amendments to Article 42 of the Copyright Law provided that the law applied to works of citizens and habitual 
residents of Afghanistan, as well as works of citizens or habitual residents of countries 
with which Afghanistan had concluded applicable intellectual property treaties; it further set out points of attachment based on Articles 3 and 4 of the 
Berne Convention, and Articles 2, 4, 5 and 6 of the Rome Convention in a 
non-discriminatory manner; 
(ii)  Trademarks: amended Article 7 of the Trademark Law provided for equal protection 
of foreign and domestic markholders who complied with registration requirements; 
(iii)  Geographical indications: all provisions of the draft Law on Geographical Signs 
of Production Points governed registration and protection of geographical indications 
without distinction or discrimination as to the nationality of the applicant; 
(iv)  Industrial designs: the draft Law on Protection of Industrial Designs made no 
distinction between foreign patent applicants  or right holders based on nationality; WT/ACC/AFG/36 • WT/MIN(15)/6 
 
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  (v)  Patents: the draft amendments to the Patent Law made no distinction between foreign 
patent applicants or right holders based on nationality, except that foreign applicants were permitted, but not required, to take advantage of a longer period to correct 
formal defects in their patent applications which were identified by the IPO; 
(vi)  Layout designs (topographies) of integrated circuits: the draft Law on Protection of 
Layout Designs of Integrated
 Electronic Circuits specifically provided, in Article 24, 
that the provisions of the Law applied equally to nationals of Afghanistan and to 
natural persons who were nationals or domiciliaries of any country with which 
Afghanistan had concluded a treaty related to intellectual property protection; and, 
(vii)  Undisclosed information: the draft Law on  Protection of Trade and Industry Secrets, 
which contained provisions compliant with Article 39 of the WTO TRIPS Agreement, 
provided in Article 3 that the provisions of that draft Law applied equally to nationals 
of Afghanistan and to nationals of other countries with which Afghanistan had concluded an applicable treaty for the protection of intellectual property, and to 
nationals of other countries who were domiciled or who had real and effective 
industrial or commercial establishments in the territory of Afghanistan or an above-referenced treaty country. 
- Fees and taxes 
223.  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 Trademark Law, a new non-discriminatory fee structure had been 
elaborated for trademark applicants.  Equal and non-discriminatory fees applied to foreign and 
national persons.  
224.  The representative of Afghanistan said that th e fees to be charged for the protection of 
intellectual property rights by the IPO had been  set and did not discriminate between foreign and 
n a t i o n a l  p e r s o n s .   T h e  S c h e d u l e  o f  f e e s  i s  p r ovided in Annex 16 to this Report and had been 
posted on the ACBRIP website (http://acbr.gov.af).  The patent registration fee was approximately 
US$100 and the trademark 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 
225.  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.  
226.  The representative of Afghanistan said the Copyright 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); Fixed Work (Fixation); Anonymous Work; Classic Work (Compilation); Architectural Work; Literary Work; 
Photography, Painting and Statutory Works; Owne r; Exhibition of Work; Public Performances; 
Performer of the Work; Motion Pictures; Broadcasting Organizations; Dissemination of the Work (Distribution); and Transfer of Copyright Ownership. 
227.  Asked about Cession or Transfer of Rights (Article 12 of the Copyright Law), the 
representative of Afghanistan confirmed that it meant that once an author transferred 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 publication 
and/or broadcasting of the work, and could also make changes to the work.  Withdrawing 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. WT/ACC/AFG/36 • WT/MIN(15)/6 
 
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  228.  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) of the Copyright Law 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 deat h of an author and the normal expiration of 
economic rights.  According to the draft amendmen ts to Article 16 of the Copyright Law, the first 
date of lawful publication would be the date for the protection timeline unless the author, when 
reproducing 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 was calculated from the end of the calendar year of authorized 
publication, or, if there was no authorized publication within 50 years from the making of the 
work, from the end of the calendar year of the creation of the work. 
229.  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. 
230.  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 was confined to certain special 
cases, namely, cases involving re-publication of a previously published work of a deceased author, where the Ministry of Information and Culture (M oIC) specifically deemed re-publication in the 
interest of the public.  The representative of Af ghanistan said that the provision did not conflict 
with a normal exploitation of the work, as it on ly operated where all Berne-based requirements for 
compulsory reproduction and publication were satisf ied, including a lack of sufficient copies of the 
work to satisfy the needs of the public or for school or university education. In other words, the 
Ministry's publication would not displace demand for copies published by the beneficiaries.  He also 
stated that the provision did not unreasonably prejudice the legitimate interests of the right 
holder(s) in that the provision required fair compensation for the beneficiaries. 
231.  Asked to describe current effort to protect copyrighted materials circulating in the country, 
the representative of Afghanistan stated that the Copyright Law was the first copyright law ever in 
Afghanistan.  As such, there was no experience whatsoever in carrying out copyright legislation in Afghanistan, either on the administrative implem entation level or on the enforcement level.  
Due to lack of financial means, a Directorate of  Copyrights at the Ministry of Information and 
Culture (MoIC) had only been established three years after the adoption of that law, in 2011.  As an LDC, Afghanistan needed extensive technica l 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 violations through the existing civil courts system. Under Articles 28 et seq.  
of the Copyright Law, right holders might init iate 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.  The Directorate had been developing implementing procedures and building awareness 
about this law among right holders, the legal community, and media.  Training for judges and 
lawyers on copyright issues and their legal prot ection had been provided and more advanced 
training would be provided in future. 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 2016 to coordinate enforcement among relevant agencies (the MoIC, the Afghanistan Customs Department), the judiciary, and law enforcement agencies.  The MoIC, in 
addition, had been promoting and facilitating the es tablishment of Afghan Copyrights Association.  
Further, a Procedure Customs Control of IPR (IP Border Enforcement) had been adopted in 2014 in WT/ACC/AFG/36 • WT/MIN(15)/6 
 
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  order to build on existing Customs Code provisions and to establish WTO TRIPS Agreement-level 
legal protection for intellectual property rights at the border.  An IPR Border Enforcement Unit would be established within the Afghanistan Customs Department. 
- Trademarks, including service marks 
232.  A Member noted that under Article 3(1) of the Trademark Law, 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 
Article 3 of the Trademark Law, as amended in May 2015, trademarks were defined in close 
alignment with Article 15(1) of the WTO TRIPS Agreement.  
233.  In reply to a question concerning well-know n marks, the representative of Afghanistan 
stated that under Article 8 of the Trademark L a w ,  a s  a m e n d e d ,  m a r k s  d e t e r m i n e d  t o  b e  
well-known in Afghanistan for identical or similar goods were 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 Article 9 of the Trademark Law, as amended, closely tracked the language in Article 
16(3) of the WTO TRIPS Agreement.  
234.  With regard to priority and exclusivity in the relationship between trademarks and 
geographical indications, the representative of Afghanistan stated that Article 24 of the Law on 
Geographical Signs of Production Points, adopted in August 2015, provided that nothing would prejudice rights in trademarks that had been applied for or registered in good faith, or acquired through use in good faith, under the Trademark Law.  Further, Article 8(8) of the Trademark Law 
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 
235.  The representative of Afghanistan said that the National Assembly had adopted the Law on 
Geographical Signs of Production Points Indications in August 2015, which was yet to come into force. The  Law covered all areas required under the WTO TRIPS Agreement, as well as 
registration requirements and procedures, prio rity, opposition, exclusive rights, terms of 
protection, termination, and the relationship with trademarks.  
- Industrial designs 236.  The representative of Afghanistan stated that  Afghanistan did not, at present, provide 
protection for industrial designs.  A draft law on industrial designs was currently at the Cabinet of 
Ministers for further submission to the National Assembly.  
- Patents 
237.  The representative of Afghanistan stated th at draft amendments to the Patent 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 before the Cabinet of 
Ministers for further submission to the National Assembly.  Chapter 2 of the draft amendments to 
the Patent 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 the current exclusion for 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 in compliance 
with Article 27(2) of the WTO TRIPS Agreement. 
238.  Asked for examples of discoveries that could be  patented, the representative of Afghanistan 
stated that draft amendments to Article 6(3) of the Patent Law 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 Arti cle 27 of the WTO TRIPS Agreement, could be the WT/ACC/AFG/36 • WT/MIN(15)/6 
 
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  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 239.  The representative of Afghanistan stated that no protection was currently provided and that 
legislation on plant variety protection had been drafted and would be enacted prior to accession. 
- Layout designs of integrated circuits 240.  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 was undergoing final review by the Ministry of Justice for further submission to the Cabinet of Ministers and, thereafter, to the National Assembly for adoption prior to accession. 
- Requirements on undisclosed information,  including trade secrets and test data 
241.  The representative of Afghanistan stated that currently no protection was provided but the 
draft Law on Trade Secrets, had been prepared and was under consideration by the Cabinet of 
Ministers for further submission to the National Assembly for adoption prior to accession.  In reply 
to a question raised by a Member, he indicated that Afghanistan did 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 242.  The representative of Afghanistan said that general civil procedures in line with Articles 42, 
43 and 46 of the WTO TRIPS Agreement were se t out in the Civil Procedure Code, and the 
Commercial Procedure Code. The Commercial Procedure Code was undergoing amendment to include IPR enforcement provisions required by the WTO TRIPS Agreement.  Specific procedures 
with regard to copyright and trademark enforcement, such as injunctions, damages, and other 
remedies, were contained in the Copyright Law , as supplemented by pending amendments, and the amended Trademark Law  He said that the Patent Law contained no enforcement section, but 
pending amendments set a foundation for the adoption of appropriate enforcement measures 
related to patents.  He added that draft legislation in other areas of intellectual property protection 
contained specific civil judicial procedures and remedies where appropriate, in addition to generally applicable enforcement procedures in the Civil Procedure Code and the Commercial Procedure 
Code, as needed. Specifically, the court could order the Government to produce evidence in a civil 
proceeding if the parties to the dispute did not. 
243.  In response to a specific question from a Member regarding the compliance with Article 46 
of the WTO TRIPS Agreement, the representati ve of Afghanistan informed that the draft 
amendments to Article 239.1(f)(3) of the Commerc ial Procedure Code provided that where the 
infringement in question concerned counterfeit trademark goods, the simple removal of an 
unlawful trademark should not be sufficient to perm it release of the goods into the channels of 
commerce, other than in exceptional cases.  Re garding the compliance with Article 48(2) of the 
WTO TRIPS Agreement, he added that the draft an d current IPR laws did not in any case exempt 
public authorities or officials from liability in respect of the administration of laws pertaining to the 
protection or enforcement of IPRs.  Thus, the li ability of such authorities and officials was as 
extensive as, or even more extensive than requir ed by Article 48(2) of the WTO TRIPS Agreement. 
244.  Asked about the inclusion in the draft am endments to the Customs Law of 2005 of 
provisions in Articles 51 to 60 of the WTO TRIPS Agreement, he said that a Procedure on 
Intellectual Property Border Enforcement, based on Articles 51-60 of the WTO TRIPS Agreement requirements and the World Customs Organization model legislation, had been adopted in April 
2014.  It had been tailored to the existing Custom s Law of 2005 provisions on border enforcement 
and to the existing capabilities of the local Custom s service and judiciary.  A copy of the Procedure WT/ACC/AFG/36 • WT/MIN(15)/6 
 
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  (as a draft) had been provided for review by the Working Party in November 2012 
(WT/ACC/AFG/20). 
- Provisional measures 245.  The representative of Afghanistan said that provisional measures were currently not applied 
but detailed provisions governing the application of provisional measures for all areas of 
intellectual property rights had been developed for incorporation in the Commercial Procedure Code, for adoption prior to accession.  He explained that substantive intellectual property laws 
were being amended to include proper links to these provisions, as applicable. 
- Administrative procedures and remedies 246.  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 Article 49 of the WTO TRIPS Agreement 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 inte llectual 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 introduced civil remedies that could 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 Section 1 of Part III of the of the WTO TRIPS Agreement.  
- Special border measures 247.  The representative of Afghanistan said that at present, no special border measures existed.  
However, he stated that Procedure on Intellectual Property Border Enforcement had been adopted 
in April 2014 based on Afghanistan's existing Customs Law of 2005 provisions, WTO TRIPS Agreement requirements, World Customs Organization models, and best practices noted in 
comparable jurisdictions. 
- Criminal procedures 248.  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 the 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 Afs 50,000 but not 
more than Afs 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. 
249.  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. 
250.  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, draft amendments to Article 49 accounted 
for the adoption of coordinated procedures, enforcement measures and remedies for WT/ACC/AFG/36 • WT/MIN(15)/6 
 
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  implementation of the Law.  Responding to a concern that there were too many differences in 
enforcement provisions between the IP laws, he stated that the individual IP laws, the Civil 
Procedure Code and the Commercial 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 Commercial Procedure Code and would be 
adopted in 2016.  
251.  The representative of Afghanistan indicated that as a landlocked least-developed country, 
Afghanistan would need a transitional period 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.3) prior to the end of 2016 (prior to accession).
  For other measures 
necessary to ensure adequate and proper enforcem ent, the representative of Afghanistan provided 
the action plan in Table 3 below,  to be implemented by the end of 2018. 
252.  The representative of Afghanistan requested that, in addition to the benefits of special and 
differential treatment for least-developed count ries under the WTO TRIPS Agreement and the 
various 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 (document WT/MIN(05)/D EC, paragraph 47), TRIPS Council Decision of 
11 June 2013 "Extension of the Transition Period under Article 66.1 for Least Developed Country Members" (document IP/C/64), the Working Party grants Afghanistan a transitional period to 
1 January 2019 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.   
253.  The representative of Afghanistan confirmed th at, should a transition period be granted, 
Articles 3, 4 and 5 of the WTO Agreement on Trade- Related Aspects of Intellectual Property Rights, 
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 Agreement on Trade-Related Aspects of Intellectual Property Rights 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 the Government of 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 TRIPS Council for circulation 
to interested Members.  The Working Party took note of these commitments. 
254.  In response to requests from delegations for more specificity, the representative of 
Afghanistan had presented the following table laying  out an Action Plan with details of the steps 
that still remained to be taken in order to achieve compliance with the WTO TRIPS Agreement, and 
a timetable for each step (Table 3). 
Table 3: 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 TRIPS Agreement  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 DONE 
   DONE  
Enactment of all necessary laws by parliament, establishment of all regulations, 
and taking of any other implementing acti ons establishing the legal framework for 
the implementation of the WTO TRIPS Agreement  Prior to end of 2016 
Copyrights Training of judges, private lawyers and enforcement 
agencies Copyrights Board Coordination procedure among relevant enforcement Prior to end of 2016 WT/ACC/AFG/36 • WT/MIN(15)/6 
 
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  Topic Actions Timetable 
authorities 
Public awareness on copyrights law 
Trademarks Automation of trademar ks registry and related training 
Capacity building of IP Office at the Ministry of Commerce and Industries (MoCI) on trademarks examination and registration Public awareness on trademarks rules and procedures DONE 
Patents Automation of a patents Register 
Capacity building of IP Office at the Ministry of Commerce and Industries (MoCI) on patents examination and registration Prior to end-September 
2016 
Membership in International Agreements and Conventions on Protection of Intellectual Property Rights  World Intellectual Property Organization (WIPO) 
Berne Convention Paris Convention  Madrid Protocol WIPO Copyright Treaty WIPO Performance and Phonogram Treaty Singapore Treaty on the Law of Trademarks Patent Cooperation Treaty International Convention fo r the Protection of New 
Varieties of Plants September 2005 
Prior to end of 2016 Prior to end of 2016 Prior to end of 2016 Prior to end of 2017 Prior to end of 2017 Prior to end of 2016 Prior to end of 2018 Prior to end of 2018 
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 the Afghanistan Customs Department Prior to end-June 2016 
Training to customs officials 
Awareness targeting right holders Prior to end of 2016 
Layout Designs of 
Integrated Circuits Organization of the Register of Layout of Designs of 
Integrated Circuits within th e Ministry of Commerce and 
Industries (MoCI) Development and adoption of Regulations and/or Procedures under the Law on Protection of Layout Designs of Integrated Circuits Development and adoption of Rules Governing Register of Layout Designs of Integrated Circuits Prior to end of 2016 
 
Creation of a Register of Layout Designs of Integrated Circuits  Computerization of the Register Prior to end of 2017 
Training of the Register sta ff on legal requirements and 
implementation  Training of judges on new legal and technical principles related to protection of la yout designs of integrated 
circuits 2016-2017 
Geographical 
Indications Organization of a Register of Geographical Indications 
within the Ministry of Comm erce and Industries (MoCI) 
Implementing regulations and/ or procedures for the draft 
Law on Geographical Signs of Production Points 
Development and adoption of Rules Governing the 
Register of Geographical Indications Prior to end of 2016 
Creation of a Register of  Geographical Indications 
Computerization of the Register Prior to end of 2017 
Training of the Register sta ff on legal requirements and 
implementation  Training of judges on new legal principles related to 
protection of geographical indications 2016-2017 
Trade Secrets Development of regula tions and/or procedures for the 
Trade Secrets Law Prior to end of 2016 
Training of authorities responsible for marketing approval 
of pharmaceutical or agricult ural 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 2016-2017 WT/ACC/AFG/36 • WT/MIN(15)/6 
 
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  Topic Actions Timetable 
Industrial Designs Organiza tion of a Register of In dustrial Designs under the 
Office of Intellectual Proper ty within the Ministry of 
Commerce and Industries (MoCI) 
Development of Rules Governing the Register of Industrial 
Designs Prior to end of 2016 
 
Creation of a Register of Industrial Designs Computerization of the Register Prior to end of 2017 
Training of the Register sta ff on legal requirements and 
implementation 2017 
Plant Varieties 
Protection Organization of a Register 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 the Register of New Varieties of Plants Prior to end of 2017 
 
Creation of a Register of New Varieties of Plants Computerization of the Register  Prior to end of 2018 
Training of the Register sta ff on legal requirements and 
implementation  Training of Ministry of Comm erce and Industries (MoCI) 
staff on compulsory licensing principles Training of judges on new legal and technical principles related to plant variety protection 2018 
Full implementation of the WTO TRIPS Agreement  1 January 2019 
255.  The representative of Afghanistan confirmed that Afghanistan would apply fully the WTO 
Agreement on Trade-Related Aspects of Intellectual  Property Rights no later than 1 January 2019, 
in accordance with the Legislative Action Plan (WT/ACC/AFG/30/Rev.3) and the Action Plan 
provided in Table 3 above and with the understan ding that during this period protection for 
intellectual property rights listed in paragraph 251 above would be applied in Afghanistan.  The Working Party took note of this commitment. 
VI. POLICIES AFFECTING TRADE IN SERVICES 
256.  The representative of Afghanistan said that until relatively recently, the public sector had 
been 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 econ omy, there 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 competition among service providers.  The representative of 
Afghanistan added that regulations related to the provision of services were equally applicable to 
both domestic and foreign providers of services. 
257.  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 were 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.  
258.  The representative of Afghanistan had provided information based on the Services Sectoral 
Classification list in Annex 7 of document WT/ACC/AFG/4.  Afghanistan had conducted in-depth 
examination of its services-related legislation to  prepare and share with Members of the Working 
Party the information on policy measures affecting trade in services, detailing all current measures related to market access, national treatm ent, and most-favoured-nation treatment. 
259.  The representative of Afghanistan stated that foreign commercial presence was regulated by 
the Private Investment Law of 2005 and the prevailing commercial laws.  These laws required all foreign investors to obtain investment licenses from the Afghanistan Investment Support Agency 
(AISA) and trade licenses from the Afghanistan Central Business Registry and Intellectual Property 
(ACBRIP) at the Ministry of Commerce and Industries (MoCI).  He said that both licenses were obligatory for investors (domestic and foreign) if they engaged in investment as well as in business.  According to the existing commercial laws of Afghanistan, licenses were required for the WT/ACC/AFG/36 • WT/MIN(15)/6 
 
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  conduct of all business activities, including the provision of 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 applic ation, certificate of registration of enterprise, 
Tax Identification Number (TIN) and in some cases a business plan or qualification requirements.  
There were no specific substantive licensing re quirements addressed only to foreign services 
providers. The following ministries and agencies were responsible for issuing licenses within their 
area of responsibility and supervising activiti es:  Commerce and Industries; Finance; Justice; 
Transport; Information and Culture; Telecommunication and Information Technology; Education; 
Higher Education; Mines and Petroleum; Urban Development Affairs; Agriculture, Irrigation and Livestock; Public Health; Public Works; the National Environmental Protection Agency; and the Da Afghanistan Bank. 
260.  The representative of Afghanistan said th at the general policy was to promote open 
competition in all sectors, including for services.  The Government of Afghanistan did not grant any entity ownership of, or exclusive or monopolistic rights to provide services except water supply 
and electricity distribution.  There were also no li mits 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.  
261.  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).  
262.  The representative of Afghanistan confirmed th at the movement of the natural persons in 
Afghanistan would be in accordance with Afghanistan's commitments in its WTO Schedule of 
Specific Commitments on Services.  Under the Law on Foreigners Employment in Afghanistan of 
6 July 2005, foreigners could be employed in Afghan istan on the basis of a work permit issued by 
the Ministry of Labour and Social Affairs (MoLSA), later renamed as the Ministry of Labour, Social 
Affairs, Martyrs, and Disabled (MoLSAMD).  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) not have reached retirement age provided in the Labour Law of 2007; and, (iii) have a health 
certificate from their country of citizenship and from  the related entities of the Ministry of Public 
Health of Afghanistan (MoPH).  The representative of Afghanistan stated that requests for 
employment that fell under agreements between  the Afghan government agencies and foreign 
countries were processed in the Ministry of Fore ign Affairs (MFA) and the MoLSAMD.  The special 
recruitment procedures for foreign employees ha d been developed by the MoLSAMD and submitted 
to the Ministry 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.  
263.  In response to a request for details concerning the retirement age, the representative of 
Afghanistan stated that according to the Labour Law of 2007, the retirement age of sixty-five was compulsory.  With the consent of the employer , employees could prolong employment on an 
annual basis for up to five years after retireme nt provided they had not exceeded a total of 
40 years of employment.  The extended period carri ed the same rights and responsibilities of the 
employee.  It applied to all industries and se rvice providers, except scientists working at 
government institution, research and higher education institutions and religious bodies, which were 
regulated by other legislation.  He said that there were no restrictions in the Labour Law of 2007 that prevented retirees from working at any age af ter retirement on a contract basis with Afghan 
companies.  In the case of foreigners, the empl oyer would still have to apply for work permit. 
264.  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 
(MoPH), the representative of Afghanistan said this was because foreign medical institutions were 
generally more developed.  In addition, a medi cal 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.  
265.  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 WT/ACC/AFG/36 • WT/MIN(15)/6 
 
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  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 (MoIC).  The AFD could also censor cinema movies and videos and the Ministry of Information and Culture was responsible for issuin g 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 a new cinema theatre could be implemented after its design had been approved by the 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. 
266.  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, Arab ic, Western dubbed in the 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.  
267.  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 up to 2 kg; (iv) printed paper up to 7 kg; and, (v) parcels up to 20 kg.  Other services provided by the Afghan 
Post included express mail, registered mail, and co urier services (EMS), priv ate P.O. Boxes, selling 
stamps and money transferring services.  Article 37 of the Constitution stipulated the provision of 
communications services (telecom and postal services) to all users/customers in the country.   
268.  With respect to courier services, the representati ve of Afghanistan said that the draft Postal 
Law, which had been drafted and submitted to th e Ministry of Justice (MoJ), set the terms and 
conditions of entering in the postal market.  Applying the licence regime for providing a level 
playing field for 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. 
269.  The representative of Afghanistan stated that  the Telecommunication Services Regulation 
Law of 23 January 2006 had been enacted and covered among other things the following: 
licence issuance, modification, suspension and revocation; licence grant conditions; 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. 
270.  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 the MCIT (addressed to the Minist er).  The business plan would be evaluated by 
the ATRA.  Among the factors examined before issu ing the licence were past experience, financial 
standing, the proposed technology, and the operatio nal plan.  Only one licence had been issued as 
of date. 
271.  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. WT/ACC/AFG/36 • WT/MIN(15)/6 
 
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  272.  The representative of Afghanistan informed th at the duties and authorities of the ATRA 
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 the MCIT in development of 
policies; monitoring and controlling compliance with the conditions included in licenses and the 
provisions of the Telecommunication Services Regulation Law; assigning radio frequencies and granting permits to licensees; issuing, modifying,  renewing, suspending or revoking licenses and 
permits; responding to complaints of users and se ttling 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 services 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 whether any person had significant market power; prescribing fees payable in connection with the application, issuance, 
modification, renewal and transfer of any licence issued, for the ongoing right 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 connection 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 Telecommunication Services Regulation 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 Telecommunication Services 
Regulation Law; and obliging licensees or holders of permits to compensate damages as a result of a breach of a condition of a licence or a permit. 
273.  The ATRA, consisting of five persons appoin ted upon the proposal by the Minister of 
Communications and Information Technology and approved by the President of Afghanistan, 
regulated and supervised mobile companies' activities.  
274.  In response to specific questions regarding financial services, the representative of 
Afghanistan said that following the enactment of the Law on Central Bank of Afghanistan of 2003, 
and the Banking Law of Afghanistan of 2004, 17 ba nks, of which five were foreign, had been 
licensed.  He said that the aim of the ongoing work in the financial services sector was to ensure 
that the prudential regulatory framework mainta ined the safety and soundness of the financial 
system in Afghanistan.  In this regard, the Central Bank of Afghanistan (the Da Afghanistan Bank) had increased its on-site bank examinations to twice a year and had introduced targeted 
examinations of IT systems.  The Da Afghanistan Bank 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.  The 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 Afghanistan Institute of Banking and Finance. 
275.  The representative of Afghanistan noted that two 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. 
276.  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/AFG/36 • WT/MIN(15)/6 
 
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  277.  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.  
278.  The representative of Afghanistan said that  the Hydrocarbons Law of 2009 and the Law on 
Minerals of 2014 required mining and hydrocarbon op erators to give priority to Afghan services 
suppliers over foreign services when they were substantially equivalent in quality, quantity and 
price. 
279.  The representative of Afghanistan stated that, from 1 January 2021, Afghanistan would 
eliminate the requirement that mining and hydrocarbon operators in Afghanistan shall provide priority to domestic suppliers over foreign services suppliers, and foreign services suppliers would 
not be subject to conditions of competition that were less favourable than those that were applied 
to domestic services suppliers.  The Working Party took note of this commitment. 
280.  Responding to specific requests of a Member , the representative of Afghanistan confirmed 
that for the services included in its Schedule of Specific Commitments on Services, Afghanistan 
would ensure that its licensing procedures and conditions would not act as independent barriers to market access.  He further confirmed that: (i) Af ghanistan's licensing procedures and conditions 
would be published prior to becoming effective; (ii) Afghanistan would specify, in its licensing 
procedures and conditions, reasonable time frames for review and decision by all relevant authorities, and would ensure that such review and decisions did not exceed those time frames; 
(iii) applicants would be able to request licensing without individual invitation; (iv) the competent 
authorities of Afghanistan would, after the receipt of an application, inform the applicant whether 
the application was considered complete under Afghanistan's domestic laws and regulations and in the case of incomplete applications, would identify the additional information required to complete 
the application and provide an opportunity to re ctify deficiencies; (v) if an application was 
terminated or denied, the applicant would be informed in writing and without delay of the reasons for such action; the applicant would have the possibility to submit, at his/her discretion, a new 
application remedying the deficiencies cited as the ba sis for termination or denial; and, (vi) in case 
examinations were held for the licensing of professionals, such examinations would be scheduled at reasonable intervals.  The Working Party took note of these commitments. 
281.  In addition, the representative of Afghanistan confirmed that Afghanistan would publish all 
laws, regulations and other measures of general application pertaining to or affecting trade in 
services.  Publication of such laws, regulations and other measures would include the effective date of these measures and the general scope of services or activities affected.  He further 
confirmed that Afghanistan would publish a list of  all organizations that were responsible for 
authorizing, approving or regulating service activities for each service sector.  In addition, Afghanistan would publish in the official journal all of its licensing procedures and conditions upon 
accession.  The Working Party took note of these commitments. 
282.  The representative of Afghanistan also confirmed that Afghanistan would: (i) publish in 
advance any regulations or other implementing measures of general application that it proposed to adopt and the purpose of the regulation or other implementing measure; (ii) provide interested 
persons, including Members, a reasonable opportuni ty to comment on such proposed regulation or 
other implementing measure; and, (iii) allow reasonable time between publication of the final regulation or other implementing measure and its effective date.  The Working Party took note of 
these commitments. 
283.  The representative of Afghanistan confirmed that the measures described in this Report 
would in no way affect Afghanistan's obligations deriving from its specific GATS commitments.  
He guaranteed that, for the services included in the Schedule of Specific Commitments on Services 
of Afghanistan, the appropriate regulatory bodies  would be separated from, and not subordinated 
to, any of the services providers governed by them  prior to 1 January 2021.  He also guaranteed 
that foreign suppliers would have the right to choose their partners.  The Working Party took note 
of these commitments. WT/ACC/AFG/36 • WT/MIN(15)/6 
 
- 64 - 
 
  284.  Afghanistan confirmed that it would apply and interpret its legislation in conformity with its 
commitments on services contained in the Schedule of Specific Commitments on Services (document WT/ACC/AFG/36/Add.2) annexed to Afghan istan's Protocol of Accession to the WTO. 
VII. TRANSPARENCY 
- Publication of information on trade 
285.  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 became 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.  
286.  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 Member.   
287.  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.  
288.  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 government agency; and, (iii) ministries and government agencies convene a working gr oup to discuss received comments, including 
representatives of stakeholders who submitted the comments. 
289.  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 La w on Publication and Enforcement of Legislation 
would be amended to: (i) require publication of ministerial level decisions and mandatory orders in the Official Gazette; and, (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 WT/ACC/AFG/36 • WT/MIN(15)/6 
 
- 65 - 
 
  force upon official application but needed to be notified immediately to relevant international 
organizations in which Afghanistan was a member. 
290.  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 the Mezan Gazette and the Qaza Magazine. 
291.  The representative of Afghanistan confirmed that, upon accession, Afghanistan would fully 
and promptly implement Article X of the General Agreement on Tariffs and Trade 1994, Article III 
of the WTO General Agreement on Trade in Se rvices, Article 63 of the WTO Agreement on 
Trade-Related Aspects of Intellectual Property Ri ghts and other transparency provisions in the 
WTO Agreements requiring notification and publication.  He further confirmed that no law, 
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 Enforc ement 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. 
- Notifications 292.  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  
293.  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), the 
South Asian Association for Regional Cooperation (SAARC) and the Central Asia Regional Economic 
Cooperation (CAREC) Programme.  The EU, the US, Canada and Japan granted preferential 
treatment for Afghanistan's exports, under their GSP schemes. 
294.  The representative of Afghanistan said th at a Preferential Trade Agreement between 
Afghanistan and India had been effective since 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.  
295.  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 the GSP with Japan.   
296.  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 WT/ACC/AFG/36 • WT/MIN(15)/6 
 
- 66 - 
 
  eventually establishing a free trade area am ong the ten member States.  The ECO Trade 
Agreement (ECOTA) had been signed by Afghanis tan in 2003.  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 trad ed among its members, except for goods notified 
by each member under a negative list.  The positi ve 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 reduce d to a maximum of 15% as the highest tariff.  
Each member of the ECOTA was obliged, keeping in vi ew 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 provisions 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.  
297.  The representative of Afghanistan said that no prohibitions or restrictions other than tariffs 
would be applied on imports from the ECOTA member s 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 (substanti ve 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. 
298.  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 provided 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 Secretariat its schedule of tariff reductions under the SAFTA.  It had 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). 
299.  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. 
300.  The representative of Afghanistan confirme d that his Government would observe the 
relevant provisions of the WTO Agreement, incl uding Article XXIV of the General Agreement on 
Tariffs and Trade 1994, the 1979 GATT Decision on  Differential and More Favourable Treatment, 
Reciprocity and Fuller Participation of Developing Countries (Enabling Clause) and Article V of the WTO General Agreement on Trade in Services in its trade agreements and would ensure that the 
applicable provisions of the WTO Agreements for notification, consultation, and other requirements 
concerning free trade areas, customs unions and ot her preferential trade arrangements, of which 
Afghanistan was, or might become, a member, were met from the date of accession.  The Working 
Party took note of these commitments. WT/ACC/AFG/36 • WT/MIN(15)/6 
 
- 67 - 
 
  CONCLUSIONS 
301.  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, 57, 64, 65, 77, 82, 85, 88, 93, 100, 109, 
121, 129, 133, 135, 139, 145, 158, 171, 187, 191, 193, 199, 207, 210, 253, 255, 279, 280, 281, 282, 283, 291, 292 and 300. 
302.  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/36/Add.1) and its 
Schedule of Specific Commitments on Services (document WT/ACC/AFG/36/Add.2) that are 
annexed to the draft Protocol.  It is proposed that these texts be adopted by the Ministerial Conference when it adopts the Report.  When the Decision is adopted, the Protocol of 
Accession would be open for acceptance by the Islamic Republic of Afghanistan which would 
become a Member thirty days after it accepts the said Protocol.  The Working Party agreed, therefore, that it had completed its work concer ning the negotiations for the accession of the 
Islamic Republic of Afghanistan to the Marrakesh Agreement Establishing the WTO. WT/ACC/AFG/36 • WT/MIN(15)/6 
 
- 68 - 
 
  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 Quarantine 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/16,  
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 WT/ACC/AFG/20 WT/ACC/AFG/36 • WT/MIN(15)/6 
 
- 69 - 
 
  Legislation/Regulation Legislation Notice 
(WT/ACC/AFG/…) 
Legislation of 1998", dated 12 November 2012 
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 La w, 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 Do mestic 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 Licences WT/ACC/AFG/33 
Draft Law on Protection of New Varieties of Plants WT/ACC/AFG/35 
Quality Certificate, Afghan Raisin, Fruits and Vegetables Export 
Promotion Administration WT/ACC/AFG/7/Add.2 
Condition of Statement which has be en prepared in order to prevent 
contagious diseases (zoonosis) wh ile importation and exportation of 
livestock and their products from Afghanistan to other countries or 
from other countries of Afghanistan and also to promote animal and 
poultry breeds, General Department of Livestock and Animal Health WT/ACC/AFG/7/Add.2 
Condition of Statement for compan ies, national entrepreneurs, 
international organizations and nongovernmental organization who wish to import medication, animal  vaccines, and other chemical and 
biological materials which are re lated to animal health, General 
Department of Livestock and Animal Health WT/ACC/AFG/7/Add.2 
Phytosanitary Certificate, Ministry  of Agriculture, Irrigation and 
Livestock WT/ACC/AFG/7/Add.2 
Veterinary Certificate, Ministry of Agriculture, Irrigation and 
Livestock WT/ACC/AFG/7/Add.2 WT/ACC/AFG/36 • WT/MIN(15)/6 
 
- 70 - 
 
  Legislation/Regulation Legislation Notice 
(WT/ACC/AFG/…) 
Water Chemical Lab Analysis Certificate, Mi nistry of Public Heal th WT/ACC/AFG/7/Add.2 
Bacteriology Laboratory of Water and Food Certificate, Ministry of 
Public Health WT/ACC/AFG/7/Add.2 
Food Quality Control Analysis Certificate (Chemical Analysis Lab of 
Food), Ministry of Public Health WT/ACC/AFG/7/Add.2 WT/ACC/AFG/36 • WT/MIN(15)/6 
 
- 71 - 
 
  ANNEX 2 
Fees to obtain a licence from the Afghan istan Investment Support Agency (AISA)  
in US$ 
Activity Size of Investment Ne w License Fee Annual Renewal Fee 
Construction and Road 
Building  Small 700  350  
Medium 700  350  
Large 1000  500  
Industry  Small 50  50  
Medium 350  175  
Large 350  175  
Equipment Production, 
Consumer goods, cloth and Steel Mills and Steel product  Small 50  50  
Medium 350  175  
Large 350  175  
Production and Processing of 
Agricultural and Animal Products, Bee Farm  Small 50  50  
Medium 350  175  
Large 350  175  
Mining and Quarrying, 
Storage and Refining of Oil  Small 350  175  
Large 350  175  
Ground and Air Transport, 
Freight, Lease and Renting Services  Small 700  350  
Medium 1000  500  
Large 1000  500  
Logistic, Technology, 
Technical, Exhibition, Cleaning and Hotel Services, Distribution of Oil  Small 700  350  
Medium 1000  500  
Large 1000  500  
Telecommunication & 
Aviation  Large 2000  1000  
Educational, Entertainment, 
Health, Broadcasting, ISP and Advertisement Services   Small 100  50  
Medium 300  150  
Large 500  250  
Security Services and Risk 
Management  Medium 5000  5000  
Large 5000  5000  
Consultancy, Human 
Resource, Financial, Legal and Insurance Services   Small (Sole Proprietor) 1000  500  
Medium 2000  1000  
Large 2000  1000  
 WT/ACC/AFG/36 • WT/MIN(15)/6 
 
- 72 - 
 
  ANNEX 3(A) 
List of State-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 
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   WT/ACC/AFG/36 • WT/MIN(15)/6 
 
- 73 - 
 
   Name of Enterprise Liquidated Corporatized  Privatized  Leased  Pending Excluded 
from 
privatization  
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 
(corporaized and leased)   1   1     
64 Slaughterhouse and 
Livestock 1           
65 Afghan Public 
Protection Force           1 
   19 3 5 6 27 6 
 
 WT/ACC/AFG/36 • WT/MIN(15)/6 
 
- 74 - 
 
  ANNEX 3(B) 
List of corporations in whic h the State has shares (SOCs) 
 
 Corporations with State 
Ownership State Share Status Business Activities 
1 Ariana Airline Corporation  100% Functional  Air transportation services 
2 Intercontinental Hotel 100% Functional  Hotel services 
3 ANIC 100% Functional  Insurance services  
4 Afsotar 51% Functional  Tr ansportation services   
5 Esteras 51% Partially 
Functional  Transportation services 
6 Afghan Telecom 100% Functional  Telecommunications services  
7 Afghan Card 51% Functional  Import & export of commercial 
goods 
8 Afghan Nechi 51% Inactive Im port & export of commercial 
goods 
9 Aftanto 30% Inactive Impo rt alimentary materials & 
raw material for further 
production 
10 Handicraft Industry  40% Inactive Aid for trade - To develop 
handicraft industries in compliance to standards of handicrafts. 
11 NAPCOD 42% Functional  Produce, collect, and gin cotton, 
as well as refine cotton seeds to 
produce animal feed and high-
value oil. 
12 Afghan Water Supply and 
Sewerage Company 100% Functional  Water supply and canalization 
services 
13 Afghan Textile  90% Partially 
Functional  Textile production 
14 Hochest Company  51% Inactive Medicine production 
15 Import & Export Company  N/A  Inac tive Import & export of commercial 
goods 
16 Oil & Soap Production 
Company  N/A Inactive Oil and soap production 
17 Mushtaq Bakery 
Corporation  N/A Inactive Bakery products (bread etc.) 
18 Zamir Bakery Corporation  N/A Inac tive Bakery products (bread etc.) 
19 Vehicle Oil Company  N/A Inactive Import vehicle oil 
20 New Baghlan Sugar  100% Partially 
Functional  Production of sugar from 
sugarcane & beet. 
21 Afghan Teuur  70% Inactive Production of poultry foods & 
import of meat and eggs. 
22 Da Afghanistan Brishna 
Sherkat 100% Functional  Power generation, import & 
distribution 
23 Afghan Wireless Telecom 
(AWCC) 20% Functional  Wireless telecom services 
 WT/ACC/AFG/36 • WT/MIN(15)/6 
 
- 75 - 
 
  ANNEX 4 
Goods and services subject to price control 
Goods Rates Responsible Authority Legal Basis 
Electricity Unit: Afs 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 Brishna 
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 Rehabilitation and Development, and Minister of Energy and 
Water.   Board of Directors 
Decision (which comprises all four Ministers) 
Water Unit: Afs per cubic meter 
 Residential 
- Constructed with 
permit: 25 
- Constructed without 
permit: 12 
 Commercial: 35 The Ministry of Urban 
Development Affairs 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% mark-up on imports 
(applied on the CIF duty paid value plus the amount of customs duty and, taxes)
* and 
5% mark-up on wholesale based on the Regulation 
 15% mark-up for retailers 
based on Law 
 12% mark-up for producers 
(applied on the ex factory  
value)  (as decided by the Technical Board of Pharmacy Department under the Ministry of Public Health)
* 
 
*The two rates would be harmonized by 
the date of accession.  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 Responsibl e Authority Legal Basis 
Physicians Unit: Afs per checkup 
 High Profile Doctors 
(Professor): 300 
 Specialized Doctor: 200 
 Doctor: 150 Ministry of Public Heal th Minister of Public 
Health Order 
Laboratory and other medical services Unit: Afs per test 
 Ultrasound: 300 
 Physiotherapy: 120 
 Computed Tomography Brain 
Scan: 3,500 
 Computed Tomography 
Abdominal Scan: 4,500 
 Lithotripsy: 160 (over 15 mm), 
420 (10-15 mm), and 540 (5-
10 mm) 
 Electrocardiogram: 2,000 
 Electroencephalogram: 1,000 
 Echo Cardiography: 2,000 
 Haemodialysis: 2,400  
 Electrocardiography Test: 
2,000 
 Endoscopy: 2,000  Ministry of Public Heal th Minister of Public 
Health Order WT/ACC/AFG/36 • WT/MIN(15)/6 
 
- 76 - 
 
  ANNEX 5(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%  
 WT/ACC/AFG/36 • WT/MIN(15)/6 
 
- 77 - 
 
  ANNEX 5(B) 
Products Subject to Tariff 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 
 WT/ACC/AFG/36 • WT/MIN(15)/6 
 
- 78 - 
 
  ANNEX 6(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) 
 WT/ACC/AFG/36 • WT/MIN(15)/6 
 
- 79 - 
 
  ANNEX 6(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 
 WT/ACC/AFG/36 • WT/MIN(15)/6 
 
- 80 - 
 
  ANNEX 7(A) 
Taxes on Imported Goods 
 
Type Rate Note 
Tax benefiting 
Afghan Red Crescent Agency
 2% of the value of customs duty paid CIF
 Applied on all imports.  
Fixed Tax  2% of (customs duty paid CIF + customs value) or  3% of (customs duty + customs value) if no trade 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)
 4% of (customs duty paid CIF + customs value) 
 Applied on all imports. Cannot be claimed as 
credit. 
 WT/ACC/AFG/36 • WT/MIN(15)/6 
 
- 81 - 
 
  ANNEX 7(B) 
Taxes on Legal and Natural Persons, 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 the 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/AFG/36 • WT/MIN(15)/6 
 
- 82 - 
 
  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/AFG/36 • WT/MIN(15)/6 
 
- 83 - 
 
  ANNEX 8(A) 
Import Licensing 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 Importer and Seller licence 
from the Afghanistan Telecommunications Regulatory Agency (ATRA)  US$2,000  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/AFG/36 • WT/MIN(15)/6 
 
- 84 - 
 
  ANNEX 8(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 
 
*A Local ISP has a geographic market  limited to one or two provinces. 
**National ISP’s market is nationwide. WT/ACC/AFG/36 • WT/MIN(15)/6 
 
- 85 - 
 
  ANNEX 8(C) 
Goods which Previously Required 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/AFG/36 • WT/MIN(15)/6 
 
- 86 - 
 
  ANNEX 9 
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 WT/ACC/AFG/36 • WT/MIN(15)/6 
 
- 87 - 
 
  SI No. Formulation Status Authority 
43 Formothion W I 
44 Formulation of Parathion B PIC 
45 HCH B PIC 
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 Nicotine Sulphate 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/AFG/36 • WT/MIN(15)/6 
 
- 88 - 
 
  ANNEX 10 
Export Measures and Related Fees 
Product Export Measure Fee WTO Justification  
All minerals Export authorization from the 
Ministry of Mines and Petroleum No fee GATT 1994 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 1994 Article XX(f) 
Printed books, 
brochures, leaflets, 
and other printed 
matters Export approval from the 
Ministry of Information and 
Culture No fee GATT 1994 Article XX(a) 
Films  Export approval from the 
Ministry of Information and Culture No fee  GATT 1994 Article XX(a) 
 WT/ACC/AFG/36 • WT/MIN(15)/6 
 
- 89 - 
 
  ANNEX 11 
List of Mandatory Documents for Exportation 
 
Measure  Issuing Ministry/Agency/Associations 
Trade 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 the MAIL (not at OSS)  
Export Seeds Certificate (for seeds)  Issued by the Seeds Directorate under the MAIL at OSS 
Export authorization for all minerals  Issued by the Ministry of Mine s and Petroleum (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/AFG/36 • WT/MIN(15)/6 
 
- 90 - 
 
  ANNEX 12 
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 t r i m m e d  o r  m e r e l y  c u t ,  b y  s a w i n g  o r  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% 
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   WT/ACC/AFG/36 • WT/MIN(15)/6 
 
- 91 - 
 
  HS Description Bound rate at 
date of WTO 
accession Bound rate 5 years 
after date of WTO 
accession 
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 or merely cut, by sawing or otherwise, 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% 
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% WT/ACC/AFG/36 • WT/MIN(15)/6 
 
- 92 - 
 
  HS Description Bound rate at 
date of WTO 
accession Bound rate 5 years 
after date of WTO 
accession 
25.18 Dolomite, whether or not calcined or 
sintered, including dolomite roughly t r i m m e d  o r  m e r e l y  c u t ,  b y  s a w i n g  o r  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) magnesia, 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.   
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 
t r i m m e d  o r  m e r e l y  c u t ,  b y  s a w i n g  o r  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)   WT/ACC/AFG/36 • WT/MIN(15)/6 
 
- 93 - 
 
  HS Description Bound rate at 
date of WTO 
accession Bound rate 5 years 
after date of WTO 
accession 
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% 
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% WT/ACC/AFG/36 • WT/MIN(15)/6 
 
- 94 - 
 
  HS Description Bound rate at 
date of WTO 
accession Bound rate 5 years 
after date of WTO 
accession 
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% 
26.21 Other slag and ash, 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 products 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% WT/ACC/AFG/36 • WT/MIN(15)/6 
 
- 95 - 
 
  HS Description Bound rate at 
date of WTO 
accession Bound rate 5 years 
after date of WTO 
accession 
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% 
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 Vehicles 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, containing 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% WT/ACC/AFG/36 • WT/MIN(15)/6 
 
- 96 - 
 
  HS Description Bound rate at 
date of WTO 
accession Bound rate 5 years 
after date of WTO 
accession 
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% 
2711.2900 --Other 5% 5% 
27.12 Petroleum jelly; paraffin wax, 
micro-crystalline petroleum wax, slack wax, ozokerite, lign ite 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% 
6802.9900 -- Other stone 16% 16% WT/ACC/AFG/36 • WT/MIN(15)/6 
 
- 97 - 
 
  HS Description Bound rate at 
date of WTO 
accession Bound rate 5 years 
after date of WTO 
accession 
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, temp orarily 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.   
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:   WT/ACC/AFG/36 • WT/MIN(15)/6 
 
- 98 - 
 
  HS Description Bound rate at 
date of WTO 
accession Bound rate 5 years 
after date of WTO 
accession 
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   
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 goldsm iths' or silversmiths' 
wares and parts ther eof, 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% WT/ACC/AFG/36 • WT/MIN(15)/6 
 
- 99 - 
 
  HS Description Bound rate at 
date of WTO 
accession Bound rate 5 years 
after date of WTO 
accession 
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% 
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% WT/ACC/AFG/36 • WT/MIN(15)/6 
 
- 100 - 
 
  HS Description Bound rate at 
date of WTO 
accession Bound rate 5 years 
after date of WTO 
accession 
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/AFG/36 • WT/MIN(15)/6 
 
- 101 - 
 
  ANNEX 13 
Prohibited Exports 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/AFG/36 • WT/MIN(15)/6 
 
- 102 - 
 
   
ANNEX 14 
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/AFG/36 • WT/MIN(15)/6 
 
- 103 - 
 
  ANNEX 15 
Road Pass Fees 
 in US$ 
 One entry Double Entry Multiple Entry 
Passenger Cars 100 200 300 
Trucks 150 300 450 
Buses 125 250 375 
Motorcycles 30 60 90 WT/ACC/AFG/36 • WT/MIN(15)/6 
 
- 104 - 
 
  ANNEX 16 
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/AFG/36 • WT/MIN(15)/6 
 
- 105 - 
 
  APPENDIX 
DRAFT DECISION 
ACCESSION OF THE ISLAMIC REPUBLIC OF AFGHANISTAN 
Decision of […] 
 The Ministerial Conference, 
 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), 
 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/AFG/36 • WT/MIN(15)/6 
 
- 106 - 
 
  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 Ministerial Conference 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 WT/ACC/AFG/36, dated 13 November 2015 (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 301 of 
the Working Party Report, shall be an integral part of the WTO Agreement. 
3. Except as otherwise provided for in paragraph 301 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/AFG/36 • WT/MIN(15)/6 
 
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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 30 June 2016. 
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/AFG/36 • WT/MIN(15)/6 
 
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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/36/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/36/Add.2) 
__________