The Customs Act was enacted pursuant to Article 42 of the Constitution in order to ensure the collection of state revenues by the national customs authorities, to provide for the organization of customs and supervision and control of export and import of goods in Afghanistan. This act entered into force on 07/05/1395 (July 28, 2016) and was published in Official Gazette No.1235.
Amendment of Customs Law
Amendments to the Customs Law have been published in the Official Gazette number 1402 dated April 4, 2021. The most significant changes address the process of customs tax returns and the special operations unit of the Customs Department. The new amendments are enforceable from their publication date in the Official Gazette.