Import – Export & Customs Regulations
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.
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.
The customs tariffs and duties, and commercial duties of commodities are as follows:
chemical industry products
ordinary metals & relevant products
medical equipments and the like
mining raw production
paper and wood fabrics
|agricultural raw production |
transportation vehicles & parts
non permitted commodities
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.
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.
According to the Law on Drawback of customs tax & duties on machine made productions of domestic factories (1966), Article 14 of the Export – Import Law (1993) and Article 25 of the Implementing Regulations (1994) of the same, all taxes and duties collected by the Organization for the Protection of Consumers & Producers, on all goods, materials and parts used in the production of exported goods will be paid back to the exporter. It should be noted that the Drawback rate is based on the tariff and value of materials and parts at the time when export is made.