Business terms
Business terms

خانه Business terms

whatsapp: 09018317541 02142326

Business terms

Business terms

Any goods that are declared as customs for export, regardless of the price set for them by the contract, are generally independent of the value of the goods, and have a price previously determined by the official government authority and available as a list of export prices. Customs, banks and other organizations. Therefore, exporters have access to these prices, and export declarations must be calendared with the same values. This way of pricing export goods and obliging all exporters to observe it is because, firstly, if the exporter is allowed to declare the price of the goods he exports, he will definitely declare different prices to the customs for one type of goods, and thus if Whether it is a foreign exchange commitment, a tax, or even business statistics, none of these goals will be met properly.


Value of imported goods in customs (customs value)

The value of the goods entering the customs in all cases is the cif price (the price of purchasing the goods at the origin plus the cost of insurance and transportation and shipping) and all costs related to opening a credit or deposit, as well as the right to use the map privilege, Modeling and marking of trade and other similar rights related to the goods and other costs to which the goods are assigned until entering the first customs office, which is determined from the purchase list or other delivery documents of the owner of the goods and based on exchange rates and declared equations. It will be issued by the Central Bank of Iran on the day of submission of the declaration.

Shipping documents

The bill of lading is the document of the contract of carriage, the receipt of the goods and the document of its ownership, and it is also a document that can be used as support when claiming damages from the insurance company. Details in the bill of lading should include the following:

_ Description of goods
– Trademarks or trademarks
– Name of the carrier ship
– Mentioning a phrase that indicates the presence of goods in the ship
– Loading and unloading ports
– Name of the carrier of the goods
– Name of the recipient of the goods
– The name and address of the person to whom the goods are notified,
Shipping costs paid or payable at the destination.
– The number of copies of the bill of lading that has been issued as original and is at least 4 copies.
– Date of issuance and loading and stamping and signing.

Positive customs documents

Positive customs documents are generally documents that confirm the entry of goods into the country in the order of authorized, final customs formalities for them and customs clearance by issuing a document and payment of all funds due to the final import of goods.

False documents

False documents are documents or lists in which the characteristics of the goods are not mentioned correctly and concisely and the owner of the goods does not specify the characteristics in the language of the government and declares other goods with customs duties, commercial profits and less duties. The declaration at customs refers to the forms that are provided by the customs to the owner of the goods or his legal representative in order to properly clean his goods.

The declarations in a division are as follows:

– Declaration of goods

– Entry or exit declaration

– Customs declaration

– Declaration of origin

Commodity declaration

It is a declaration that is prepared on the sheet specified by the customs. In this declaration, the interested persons mention the customs method that should be applied to the goods and state the specifications that are required by the customs to implement that method.

Entry or exit declaration

It is any type of declaration that must be submitted by the person in charge of the means of transport or his representative to the customs authorities upon entry or exit of the means of transport and contains the necessary information regarding the means of transport, travel route, cargo, luggage And supplies, staff and passengers.

Customs declaration

Means any statement or action concerning the specific information required by the Customs in any form recommended or accepted by the Customs.

Declaration of origin

It is an appropriate description of the origin of the manufactured goods, which at the time of issuance is given by the manufacturer, manufacturer, supplier, exporter or any other competent person in the commercial invoice or any other document related to the goods.

Currency declaration

It is a document that shows the amount of currency transferred to buy the goods and its Rial equivalent and the date of opening the credit.


It is an indoor area where one or more sides have no walls and the goods are kept there in order to protect them from snow, rain and regular sunlight.

Special agents when unloading the goods from the vehicles, gradually write it down in detail so that it can be adapted to the bill of lading and the manifest later.


It is a purchase list issued by the seller from the origin as a sales offer, or to determine the value and terms of the sale. This list must be approved by the relevant supply and distribution center before ordering the goods. Proforma is also called pro-factor.


It is the customs method by which goods under customs supervision are transferred from an inbound means of transport to an outbound means of transport (export) within the scope of a customs office, which is at the same time a customs office for entry and exit. Becomes.

Transit commitment

It is a document that is regulated by the customs and allows the goods to be transported through customs transit without prepayment of import duties and taxes. And usually contains all the necessary information to determine the rights and duties of entry in the appropriate case and a guaranteed obligation to provide goods or customs seals and intact wires and lead to the customs office of destination.

It is the amount of entrance fees and duties that causes the refund method.


Dumping is the supply of goods at a price lower than the final cost of production or by using unusual subsidies in a foreign market.

Commercial profit

In addition to customs duties, funds under the title of commercial profits are collected from some imported goods, which are called commercial profits, according to the Cabinet of Foreign Trade Monopolies, the Law on Customs Affairs and the Law on Export and Import Regulations.

The philosophy of trading profits apart from customs duties is simply that whenever the government deems it necessary to change the amount in order to protect the products or industries of the country, while if these funds are collected in the form of customs duties, the law should The parliament should determine it, so any possible change required preparations and during the usual formalities and spent a relatively large amount of time, while these funds may need to be changed every year, so with the approval of the Cabinet, this change is easy.

Trade Inventory

It is an invoice according to which the cost of the goods is credited to the buyer’s account. The list should contain the following:

– Date

– Name and address of buyer and seller

– Order or contract number

– Quantity and description of goods

– Unit price

– A description of any additional agreed costs that are not included in the unit price

– The value of all goods

– Weight of goods

– Number of packages

– Signs and shipping numbers

Delivery and payment terms.

Goods that are transported without wrappers in wagons or trucks or ships are called bulk. Goods such as sugar, wheat, legumes, fodder and the like are shipped in bulk.


It is the transportation of goods from one port of the country to another and also from one customs to another, which is done through the neighboring country. For cabotage, customs formalities are required and there are two types of declarations, one of which is set when the goods leave the port or border and one when they enter the customs of the border or port.

Carne Mercury

Carnet is an international transit document of goods by land that is exported at the origin, and therefore the goods from the countries to the destination that pass in transit will not need to perform transit formalities at the border of entry and exit of each country.

International temporary entry document is that if a person or company temporarily imports goods to participate in exhibitions or establish an exhibition or import samples to be presented to customers, according to this document, there is no need to perform customs formalities related to temporary entry. .


A caravanserai is a passport that is a means of road transport that travels as a temporary entry into a country or countries. Be used.

Confiscated goods at customs

Seizure of goods at customs is in cases where the goods are prohibited or unauthorized and are declared with the correct name and details and the customs has given the owner of the goods three months to return the goods from the country. But the owner of the goods does not take action in this case, after the expiration of the said three months, the goods will be confiscated. Also, after the seizure, the owner of the goods is given two months to submit it to the city court if he has a complaint. Otherwise, after the mentioned two months, the so-called goods will be confiscated, that is, they will become the property of the government.

Returned goods

Return goods or re-export of goods that:

1- They are previously imported into the country as temporary imports and at the end of the temporary import deadline for returning from the country, they are declared and known as return goods.

2- Due to the prohibition or impermissibility of compliance with mandatory standards (in the case of those goods whose entry requires compliance with the mandatory standard) or in general non-compliance with the conditions, they are not allowed to be cleared, so they must be returned from the country.

Luggage and supplies

These are goods intended for consumption by passengers and crew of ships, aircraft or trains, which may or may not have been sold.

Author: persian / Date: 2017-10-26
0 743

Please comment on this post

Safe and stable business with Persian Tejarat Davan group co
a good sense of trust
021-42326 WhatsApp