Customs procedures
Customs procedures

خانه Customs procedures

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Customs procedures

Customs procedures

Goods entering the customs territory can be declared for one of the following purposes:

A- Definitive entry
B- Temporary entry
C. Temporary entry for processing
D- Returning abroad
Ex- external passage

C- Internal passage

The operations performed by the customs and relevant persons in relation to the declaration and related goods and lead to the issuance of a customs license in the cases of paragraphs (a) to (e) of this article, definitive customs formalities and in the case of paragraph (c) indefinite customs formalities Deemed to be.

Customs_ procedures

Topic 1 – Definitive entry

Definitive entry is a customs procedure according to which goods imported for use within the customs territory are cleared by paying entrance fees and service fees and completing all formalities.

In cases where the goods are damaged or damaged or damaged during transportation from the origin to the time of delivery to the consignee’s delivery authority or during the stay in customs warehouses, the owner of the goods can request the goods by paying all costs of services and customs formalities. The foreign country should either hand it over to the government free of charge, or separate the damaged or corrupt part and pay only the entrance fee of the healthy part by paying the services, and waive the clearance of the rest in favor of the government. In case the separation of the healthy part is not possible or its separation causes further damage or corruption of the goods, the executive customs can determine the value of the goods according to the damage and corruption at the request of the owner of the goods by preparing a report approved by the Iranian customs. Calculate and receive input.

If the said entry fee is received based on weight, then a discount will be given in proportion to the damage or corruption in the entry fee. In case the consignee reference causes damage to the goods, the damaged part will be exempted from paying the service costs.

Topic 2 – Temporary entry

Temporary entry is a customs procedure according to which certain goods can enter the customs territory temporarily under certain conditions. These goods must be removed within the time limit set by the Iranian customs without any change. Changes due to depreciation are an exception to this rule.

Note: The list of goods subject to the temporary entry procedure as well as the formalities, guarantees and other relevant regulations shall be determined in accordance with this law in the executive regulations.

Topic 3 – Temporary entry for processing

Temporary entry for processing is a customs procedure under which goods may be temporarily admitted to customs territory to be manufactured, completed, repaired or processed and then exported.

This procedure also includes materials such as accelerators (catalysts) that are used in manufacturing, completion and processing. Ancillary goods such as lubricants and tools are not subject to the temporary entry procedure for processing. Obtained products are products obtained from the manufacture, completion, processing and repair of goods for which a temporary entry procedure has been obtained for processing.

The time limit for temporary entry for processing shall be determined separately by the various commodity groups upon the joint proposal of the relevant Ministries of Production, Iranian Customs, the Iranian Chamber of Commerce and Industries and Mines, and the approval of the Cabinet.
The manner of implementation of this article within the provisions of this law shall be determined in the executive regulations.

Author: persian / Date: 2017-10-26
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