Commercial law is an important branch of private law in Afghanistan that regulates the commercial and economic activities and relationships of individuals and entities engaged in trade. The Commercial Code of Afghanistan, originally enacted in 1955, is one of the principal sources of commercial law in Afghanistan and contains provisions governing commercial transactions and other commercial relationships.

Within the framework of Afghan commercial law, matters such as commercial transactions, the activities of merchants, commercial companies and enterprises, commercial instruments and transactions, and the resolution of commercial disputes are addressed. The Commercial Code also provides that commercial laws apply to commercial transactions and that commercial disputes are to be resolved in accordance with legally valid agreements and the applicable legal provisions.