Import - Export & Customs Regulations
IMPORT
Imported Goods, Duties & Evaluation
All goods & commodities
entering the customs areas in Iran are considered as “entering” goods &
commodities. Of these entering goods & commodities only those are subject to
customs tax and duties which their entrance to the country is made definite.
Other goods & commodities entering the customs areas in such modes as internal
transit, external transit, temporary entrance, etc. are exempted from customs
tax and duties.
According to customs laws & regulations the value of goods and commodities
entering Iranian customs is calculated on the basis of the CIF value plus
registration fees plus all other expenses and charges applicable to goods and
commodities in question until their arrival to the first port of entry.
Furthermore, this calculation is done on the basis of the documents submitted
by the owner of the goods and commodities and on a floating rate of exchange
basis. Some important exemptions and limitations concerning clearance of goods
from Iranian customs is mentioned below.
Support of Domestic Production :
Where domestic production
for a particular product dose not meet the market needs within the country,
special permits are granted for limited importation of certain goods. In fact
this permit is a way of putting ration on importation of goods where a specified
ceiling is set on the value, weight and quantity of imported goods and
commodities.
As indicated in the tables annexed to the Import and Export Regulations, the
import of certain goods and materials to the country is permitted on condition
that there is no domestic production for the goods and materials in question. In
such cases obtaining the required certificate of “No Domestic Production” for
importation of the said goods is necessary. The conditions applicable to
imported goods are based on Harmonized System Tariffs.
Exemptions:
Customs exemptions are in fact exemption from partial or full payment of customs tax and duties on imported goods & commodities. These exemptions are determined according to special rules and regulations. The cases where customs exemption is permitted mainly include:
1. Export packing equipments temporarily imported into the country are exempted from customs tax and duties on condition that the packed goods are actually exported out of the country.
2. All machineries imported for the purpose of agricultural husbandry, industrial, mining and packing are exempted from customs tax and duties.
3. All agricultural equipments and machineries and their spare parts are exempted from customs tax and commercial benefit tax if a) they have been imported to the country according to general regulations prevailing export - import activities b) they are not manufactured domestically and c) the Ministry of Agriculture assesses and confirms their importation.
4. All producing machineries which have been imported by eligible producing, industrial and mining units and upon the approval of the Ministry of Industries are exempted from customs duties and commercial benefit tax upon confirmation of the aforementioned ministry.
6. Upon suggestion of the producing ministry and the approval of the government, discount or general exemption will be given on customs tax & duties and commercial benefit tax relevant to raw materials and spare parts of industrial and agricultural machinery, electric & electronic equipments, and transportation vehicles which have been imported by domestic factories and completed, assembled or manufactured in the same.
7. The raw materials and packing equipments which are imported into the country for producing drugs, and by factories which are/will be established with the permission of The Ministry of Health, Treatment & Medical Education or the General Department Veterinary, and produced in the name of the same factories, with regard to the relevant rules and regulations, will be liable to the same tariff as those medicines which are manufactured outside the country, unless, a lower customs tax is appreciated in the tariff table and the matter is approved by the concerned ministries and organizations.
8. Raw materials including chemical productions, ordinary metals, parts and equipments of the textile, road, agriculture and mining industry, and production machineries in different fields of industry and mining , and laboratory , scientific, technical and research instruments are eligible to enjoy certain exemptions as determined by the Harmonized System of Coding.
Customs Tariffs:
The customs tariffs and duties, and commercial duties of commodities are as follows:
|
commodity |
tariff |
|
|
10 |
|
food industry |
15 |
|
agricultural
raw production |
25 |
Restrictions ( Import )
Restrictions on the importation of goods and commodities to the country are divided into three broad categories:
a) Religious restrictions concerning those goods and commodities which are forbidden by Islamic laws.
b) Legal retractions concerning the importation of guns, ammunition, drugs, non - standard and unhealthy goods or goods contaminated with radio- active materials.
c) Economic restrictions supporting domestic industries and productions including :
(1) restrictions on materials and goods for which there is adequate domestic production.
(2) restrictions on unnecessary and luxurious goods and commodities.
EXPORT:
In line with its policy
concerning the promotion of exports and expanded presence of domestic
manufacturers in the international markets, the government of the
Islamic Republic of Iran has prescribed special incentives and exemptions on
the export of goods and commodities.
According to Article 33 of Implementing Regulations (1994) of the Export -
Import Law, the assessment of export tariffs is carried out by the Pricing
Committee. Exporters should fill the relevant customs clearance forms
accordingly. However, it is evident that exporters have the right to express
their views on the pricing of their goods and commodities.
Restrictions ( Export ):
Restrictions on the export of goods are as follows:
1. Religious restriction on the export of goods which are forbidden according to Islamic Laws.
2. Legal restrictions which are implemented based on the prevailing situation.
Support of Domestic Production:
The limitations placed on certain export goods in the country are mainly for the protection of domestic consumers and include those consumer goods or domestic industries for which there is inadequate domestic production.
1. Exercising government’s policies in the area of exports and imports and passenger them in warehouses and customs premises, supervising the delivery of the above mentioned goods until completion of legal procedures and their clearance by the owner of the goods or his legal representative.
2. Carrying out the import and export laws and regulations, and its circular and assessing and receiving customs duties and commercial benefit tax and charge and depositing it to the related organization accounts.
3. Valuation and tariff classification of the Imported and exported goods.
4. Controling and supervising transit of goods from borders of country.
5. To campaign smuggling and customs offences through exercising related regulations.
6. Collecting, processing and publishing foreign trade statistics( Import and Export )
7. Investigating discrepencies arising from enforcing ( carring out) Customs rules and regulations between customs and the owner of goods.
8. Checking import and export declaration forms and clearance documents of goods and complementing them to the current rules and regulations of the country in order to reach correctness of the clearance conditions and collecting probable amount receives deficits or refunding the over payment.
9. Inspecting the executive customs and supervising their operations.
10. Planning in order to improve customs systems and implemention of the mechanized systems such as: Automated system for Customs Data (ASYCUDA)
11. Planning in respect to economical policies of the government in order to perfect complementing of the rules and regulations of the import and export and custom’s law and its related performance regulations.
12. Expanding International and customs relations between ECO member countries and Islamic Conference in order to exchanging experiences and mutual cooperations.
13. Performing customs formalities of the temporary admissions, temporary exportation, cabotage, international transit, foreign transit.
14. Exercising customs regulations for freeshop, diplomatic carriers and parcels and international post.
15. distinguishing and deliverying of the abandoned goods to the properties collecting and sale organization according to the related regulations.
16. Performing broker’s related affairs in customs of the country.
17. surveying and performing the affairs related to WTO’s recommendations