For the purposes of Afghanistan-related GL 14, humanitarian assistance includes the provision of relief services related to natural and man-made disasters, the provision of healthcare and health-related services, protection and assistance for vulnerable or displaced populations (including women, individuals with disabilities, the elderly, survivors of violence, those incarcerated or detained, and the drug dependent), operation of orphanages, the distribution of articles (such as food, clothing, and medicine) intended to be used to relieve human suffering in Afghanistan, and training or other services related to any of the foregoing activities. Other activities that support basic human needs include activities to support non-commercial development projects in Afghanistan that primarily benefit poor or at-risk populations or otherwise relieve human suffering, including activities related to shelter and settlement assistance, food security, livelihoods support, water, sanitation, health, hygiene, and COVID-19-related assistance, among others, and training or other services related to any of the foregoing activities. However, in all cases, authorized humanitarian assistance and other activities that support basic human needs in Afghanistan must not entail financial transfers to the Taliban, the Haqqani Network, or any entity in which the Taliban or the Haqqani Network owns, directly or indirectly, a 50 percent or greater interest, other than for the purpose of effecting the payment of taxes, fees, and import duties, or the purchase or receipt of permits, licenses, or public utility services described in GL 14 and FAQ 928.
In addition, OFAC has issued Afghanistan-related GL 20, which, to the extent authorization is required, authorizes all transactions involving Afghanistan or governing institutions in Afghanistan prohibited under the Global Terrorism Sanctions Regulations, 31 CFR part 594 (GTSR), the Foreign Terrorist Organizations Sanctions Regulations, 31 CFR part 597 (FTOSR), or Executive Order (E.O.) 13224, as amended, subject to limited conditions set forth in GL 20 paragraph (b). GL 20 therefore also covers humanitarian assistance to Afghanistan or other activities that support basic human needs in Afghanistan.
As noted in FAQ 996, the authorization in Afghanistan-related GL 20 may overlap with the authorization in Afghanistan-related GL 14. Where appropriate, U.S. persons may rely on the broader authorization in GL 20 instead of the authorization in GL 14.
For more information on relevant authorizations and guidance for providing humanitarian assistance to Afghanistan, please see OFAC’s humanitarian Fact Sheet, “Provision of Humanitarian Assistance to Afghanistan and Support for the Afghan People,” which provides an overview of the relevant authorizations and guidance related to U.S. sanctions on the Taliban and the Haqqani Network. If individuals, nongovernmental organizations, international organizations, companies, or financial institutions have questions about engaging in or processing transactions related to these authorizations, they can contact OFAC’s Sanctions Compliance and Evaluation Division most efficiently via email at OFAC_Feedback@treasury.gov. Sanctions Compliance and Evaluation may also be reached via phone at (800) 540-6322 or (202) 622-2490. OFAC prioritizes license applications, compliance questions and other requests that are related to humanitarian support.
Date Updated: February 25, 2022