Customs Law

Customs Law

The meanings of the customs terms used in this Law shall be in accordance with the definition given by the Customs Cooperation Council as a whole for the Member States, unless otherwise specified in the following paragraphs or in other articles of this Law:

A- Declaration of goods: It is a written or oral statement that according to the provisions of this law, the declarant specifies the desired customs procedure for the goods and provides the information required for the implementation of customs regulations.

B- Declarant: The owner of the goods or his legal representative who declares the goods to the customs in accordance with the provisions of this law. In the electronic declaration of the owner of the goods or his legal representative, based on a digital certificate approved by the authorized centers for issuing the said certificate, he is known as the owner of the goods or the legal representative of the declarant.

C- Concise declaration: It is a document according to which the transport company announces the general list of cargo that must be unloaded or loaded when the vehicle enters or leaves the country.

D. Customs premises: Warehouses, docks, wharves, airports, railway stations, yards and any place or place that is under the supervision of customs and is used for the accumulation and storage of goods for customs formalities. These places can be customs warehouses, private warehouses and public cold stores.

E- Clearance: the departure of the goods from the customs places after performing the customs formalities is relevant.

C- Clearance: is a document according to which the transport company (carrier and forwarder) after authentication, declares to the customs that the recipient of the goods is not allowed to perform customs formalities.

G- Customs formalities: It is all the operations that are performed in the implementation of customs regulations.

H- Guarantee: Cash is a bank guarantee and a valid insurance policy that is deposited with the customs to implement the requirements set out in the customs regulations.

I- Obligation: Accepting a written or electronic obligation that obliges a person to do or not to do something in front of the customs.

D- Import duty: customs duty equal to four percent (4%) of the customs value of the goods

In addition to the commercial profit determined by the Council of Ministers, in addition to the funds which, according to the law, the customs are responsible for collecting and which belong to the definitive import of goods, but do not include the costs of performing services.

Complete transportation: entry of goods to customs places and departure of goods from the mentioned places without unloading and delivery in these places in accordance with the provisions of this law.

Date of declaration: When the signed declaration is submitted to the customs manually or by computer with the attachment of the relevant documents and the number of the declaration registration office is assigned to it.

G. World Customs Organization (Customs Cooperation Council): International International Organization which was established according to the convention dated 9/24/1329 AH in accordance with December 15, 1950 AD and Iran joined it in March 1337 AH.

G. Coordinated system (system): Description and coding of goods according to the International Convention Harmonized system for description and marking (coding) of goods dated 14 June 1983 approved by the Customs Cooperation Council and the Islamic Republic of Iran according to the single article of the Law on Accession of the Islamic Republic of Iran to the Convention The mentioned approved on 20/6/1373 AH, has joined it.

Q- International Transport Company: A legal entity that is authorized to carry out international transport operations in accordance with legal regulations.

Sh- Owner of commercial goods: is a person in whose name the original copy of purchase and shipping documents is issued (and in the case of goods purchased with the commitment of the banking system, those documents are stamped by the bank) and the clearance is in his name or the said documents in his name He has certified the endorsement and authenticity of the transferor’s signature by the competent authority.

P. Customs territory: It is the part of the territory of the country in which the law of customs affairs is applied.

D. Commercial goods: Goods that are exported or imported for sale at the discretion of the Iranian customs, whether they are sold in the same way or after performing operations such as production, separation and packaging.

I- Domestic goods: goods that are produced or manufactured in the customs territory of the country or foreign goods that have been confirmed for import.

Z- Non-customs goods: goods that are under the supervision and control of customs, but their customs formalities have not been completed.

A- Authorized goods: goods whose export or import does not require a license in accordance with the rules.

G. Conditionally permitted goods: Goods whose export or import requires the prior consent of one or more government agencies.

F- Prohibited goods: Goods whose export or import is prohibited by law in accordance with national interests or the holy sharia of Islam.

Q- Customs controls: Measures taken by the customs in order to ensure compliance with customs regulations.

K- Receiving authority: A legal entity that, in accordance with the law or contracts based on the law, is responsible for the delivery and storage of goods related to the general public for which customs formalities have not been performed at customs premises. This term does not include the organization of collection and sale of proprietary property.

C- Customs regulations: laws and regulations, including executive by-laws, instructions and directives, the supervision or implementation of which is entrusted to the customs.

L- Costs of services: Funds that are paid for services such as X-rays, seals, seals, shipping, warehousing at customs offices, testing and tariffing, care, delivery, weighing of goods and delivery of goods And its terms, conditions and examples are determined in proportion to the services provided.

Chapter Two – Objectives, Duties and Customs Organization of the Islamic Republic of Iran

Article 2: The Customs of the Islamic Republic of Iran is a government organization subordinated to the Ministry of Economic Affairs and Finance, which, as the country’s economic frontier, plays a pivotal and coordinating role in the country’s entry and exit points and is responsible for enforcing government sovereignty And the import and transit of goods and the collection of import duties and customs duties and related taxes and technical requirements and trade facilitation. The Customs of the Islamic Republic of Iran, in order to perform its legal duties, determines the levels of executive units required without observing the rules and divisions of the country and Article (30) of the Civil Service Management Law, in proportion to the volume and type of activities. The customs organization and executive units in accordance with the assigned duties and missions shall be prepared by the Customs of the Islamic Republic of Iran and after the approval of the Minister of Economic Affairs and Finance, shall be approved by the Cabinet.

The customs of the Islamic Republic of Iran include the central headquarters of the Iranian customs and the executive customs.

Article 3: The duties and powers of the Iranian Customs are as follows:

A- Implementing government policies in the field of export and import and transit of goods

B- Recognition and collection of import duties and other legally collectible funds by the Iranian Customs

C- Carrying out the legal formalities of clearance and delivery of the goods to the owner or his legal representative and reviewing the clearance documents in order to verify the conditions of clearance and receive the deduction received or the refund of the additional received

D- Controlling and supervising the passage of goods through the territory of the country

E- Enforcement of laws and regulations related to border markets, border residents and cocoons

C- Applying customs regulations on exemptions and prohibitions in the sections of definitive export, temporary export, definitive import, temporary import, cabotage, internal transit of goods, transfer, border clearing transactions, free shops, political packages and couriers, and international mail.

G- Enforcement of laws and regulations related to violations and smuggling of customs, abandoned and confiscated goods

H- Predicting and providing the necessary infrastructure for the implementation and deployment of new systems, procedures and methods such as a single window in customs activities

I- Collecting, analyzing and publishing statistics on the amount of import and export of goods

D- Examining and recognizing the obstacles of the customs system and planning to eliminate them

Comment on draft plans, bills, approvals related to customs affairs

R- Adopting appropriate methods for directing legal and judicial claims related to customs matters

G- Training the staff and supervising and inspecting the actions and behavior of the customs staff, detecting their violations and administrative faults

G- Inspection of customs executive units and supervision of their performance and quantitative and qualitative organization of entry and exit points

Q- Addressing and resolving disputes arising from the implementation of customs law and regulations between the customs and the owner of the goods in accordance with the relevant laws and regulations

S. Expanding international relations, concluding bilateral and multilateral customs agreements and memoranda, membership and active interaction with international and customs organizations in accordance with the seventy-seventh principle (77) of the Constitution and relevant laws.

P. Observance of the recommendations of the World Customs Organization, trade agreements and agreements concluded or exchanged within the framework of relevant laws and regulations

Z- Observance of the provisions of the General Policy Implementation Law of Article 44 of the Constitution in order to transfer non-governmental customs affairs to the private and cooperative sectors

I- Using new technologies and equipping customs places with advanced tools to increase efficiency and improve customs formalities

Z- Necessary arrangements to facilitate trade affairs, encourage exports and expand the passage of goods

Facilitating customs processes with the aim of developing tourism

G- Performing other customs duties in accordance with this law or other laws and regulations

Article 4

A- The Director General of Customs of Iran is appointed by the Minister of Economic Affairs and Finance and is appointed as the highest executive official of Customs within the framework of relevant laws and regulations, Customs Administration, proposal of organization and budget, employment, dismissal and installation of employees, their transfer. From one unit to another, the customs representative in all legal and legal authorities with the right to delegate to others and refer to arbitration in cases of necessity and exercise supervision over the proper implementation of duties assigned to customs under the Minister of Economic Affairs and Finance. He is also equal to the officials subject to paragraph (d) of Article (71) of the Civil Service Management Law.

B- The deputies of the customs are appointed by the order of the director general of the customs of Iran upon the proposal of the director general of the customs of Iran and the approval of the minister of economic affairs and finance.

C- Customs employees are subject to the Civil Service Management Law and its subsequent amendments in terms of employment regulations, and considering the special characteristics, importance and responsibilities of customs jobs and its impact on revenue collection, (2/1) have. In order to provide the manpower of the executive units, the customs can move the manpower according to their educational qualifications, experiences and expertise to hold organizational positions.

The additional financial burden resulting from the implementation of this law shall be provided from the revenues derived from this law.

Chapter Three – Generalities

Topic 1 – Entry fees and service costs

Article 5 – Entrance fees and costs of services, regardless of whether the goods are new or used according to the prescribed source, shall be collected by the customs or persons providing services in the national currency, respectively.

Note 1- In calculating the sum of funds received by the customs for customs formalities, the deduction of one thousand (1000) Rials is considered equal to one thousand (1000) Rials.

Note 2: The owner of the goods is responsible for the payment of entry fees, service costs and fines related to clearance.

Note 3- The examples and the manner of obtaining the cost of services shall be specified in the executive regulations of this law in compliance with the legal provisions.

Article 6- Definitive import of goods requires payment of related import duties. Customs may confiscate goods belonging to government ministries and institutions, provided that they are not commercial in nature, with the obligation of the financial officials of the relevant organization to set a deadline and goods belonging to other persons by obtaining a bank guarantee and setting a deadline for payment of no more than one year. Definitely clear.

Note 1- The increase of import duties does not include the goods available in the customs places.

Note 2: The revenues subject to this law shall be deposited in an account determined by the Treasury of the whole country and declared by the Iranian Customs in accordance with the provisions of Article (160). The customs is obliged to submit the receipt to the payer in return for receiving any money.

Article 7- The goods in the customs are the guarantee of payment of all the funds related to that goods and other definite debts of the owner of the goods for the funds, the collection of which is the responsibility of the customs according to the law. Customs cannot allow the delivery and clearance of goods before receiving or securing the said funds.

Article 8- The customs is allowed to announce any final claims arising from the implementation of this law from individuals to the Tax Affairs Organization so that the said organization can collect it in accordance with the Direct Taxes Law and its executive regulations and subsequent amendments.

Topic 2 – Information and Communication Technology

Article 9- The customs is obliged to provide the facilities for the use of information and communication technology in compliance with the laws of electronic commerce and the management of civil services in the performance of its duties.

Note: The Ministry of Economic Affairs and Finance is obliged to prepare the electronic customs regulations in cooperation with the Ministry of Communications and Information Technology and submit them to the Cabinet for approval within six months from the date of approval of this law.

Topic 3 – Guarantee

Article 10- Excluding the cost of services that is collected immediately, the amount of guarantee received for the collection of import duties for authorized goods is equal to the relevant import duty and for other goods is equivalent to the relevant import duty plus half to three times the value of the goods determined by customs. .

Topic 4 – Customs formalities and controls

Article 11- In order to ensure compliance with customs regulations, all goods entering or leaving the customs territory are subject to customs formalities and controls using methods such as risk management, regular or incidental inspections, use of equipment and new inspection methods, based methods. On audit and in exceptional cases is expelled or supervised.

Article 12- In order to facilitate and expedite the performance of customs formalities at the points of entry and exit, the representatives of the ministries and organizations responsible for other controls are obliged to act under the supervision of the customs. Other controls such as medical, veterinary, plant, technical and quality inspections should be coordinated and supervised by customs. Some of these controls, in order to facilitate international trade, may be assigned to customs with prior coordination or may be carried out elsewhere at the discretion of customs.

Ministries and organizations responsible for these controls must provide the necessary facilities and facilities in order to perform their duties quickly.

Topic 5 – System (system) requirements coordinated

Article 13- The Ministry of Economic Affairs and Finance is obliged to propose the amendments related to the coordinated system of description and coding of goods, its explanatory notes and subsequent amendments in the form of regulations and to approve them by the Cabinet and to announce the said amendments in widely circulated newspapers Specify the customs.

Note: If the said amendments are effective in the source of import duties, the goods in the customs and the goods for which the opening has been validated or a bill of lading has been issued before the announcement of the advertisement shall be less subject to the source.

The time of arrival of the bill of lading goods is determined in the regulations of this law.

Part II – Valuation and rules of origin

Chapter One – Commodity Value

Topic 1 – The value of imported goods (imported)

Article 14- The customs value of the imported goods in all cases is the value of the purchase price of the goods at the origin plus the cost of insurance and transportation (SAIF) in addition to other costs to which the goods belong until entering the first customs office. Other delivery documents of the owner of the goods are determined and are based on the equality of the exchange rate announced by the Central Bank on the day of declaration.

Note 1- In determining the customs value, the following items will be added in case of payment:

A. Intellectual property rights

B- Design and engineering costs in other countries

C- Containers and containers

D- Materials, parts and equipment used in the production of imported goods and supplied by the buyer

E) Any part of the resale proceeds and divestiture proceeds attributed to the seller, directly or indirectly

Note 2- If the customs value of the imported goods is different from the price stated in the submitted documents, it shall not include the following costs or items:

(A) The cost of manufacturing, installing, mounting, maintaining or providing technical assistance in the case of goods such as machinery, industrial machinery and equipment after their arrival

B- The cost of transportation and transportation after the arrival of the goods

C- The cost of ordinary profit resulting from financing the purchase of imported goods by the seller or a third party

D. The cost of the buyer’s actions outside the terms of the transaction, such as marketing activities for the product

E) The right of reproduction and domestic production of imported goods

C) The value or cost of the information and instructions recorded in the software or on information carriers such as diskettes, CDs and the like for use in computers; In these cases, the value of the raw carrier is calculated.

Note: “Information and instructions” including audio, cinematic, video recordings, commercial software and “information carriers” including integrated circuits, semiconductors and similar devices are exempt from this provision.

Article 15- If the purchase list has not been submitted to the customs by the owner of the goods or the value stated in the delivery documents of the owner of the goods is not accepted by the customs based on acceptable reasons and documents, the value of the goods shall be determined based on one of the following methods:

A- Clearance records of similar goods from the same country of origin

B) Simultaneous clearance records of similar goods from the same country of origin

C- The selling price of the same product in the domestic market after the necessary adjustments

D- Computational value based on organizing factors

E- Valuation of goods based on available documents and information and with flexibility in using the above methods

Note: Adherence to priority and delay in the use of the above methods is mandatory and only at the request of the importer, the order of application of the third and fourth methods can be changed.

The conditions and regulations for the implementation of this article shall be determined in the executive regulations of this law.

Topic Two – Customs Value of Exported Goods (Export)

Article 16- The customs value of the exported goods is the selling price of the goods for export, plus the cost of insurance, freight and transportation, and other costs to which the goods belong until leaving the customs territory and are determined from the list and delivery documents of the exporter. In case of non-submission of documents or disproportionate value of the declared value for documentary reasons, the customs shall determine the value of the exported goods by inquiring from the relevant authorities and based on its wholesale price in the domestic market plus the costs due to it before leaving the customs territory.

Note: Recognition of the disproportion of the customs value does not prevent the export of goods and the customs can postpone the processing of the value until after the issuance, except in cases where the export of goods is subject to the payment of export duties based on the value of the goods.

Chapter Two – Rules of Origin

Article 17 The country of origin of goods is the country in which the goods are produced or manufactured and used for the purpose of enforcing the purposes of customs tariffs, quantitative restrictions or any other action related to trade. The rules of origin shall be determined in accordance with the rules of the World Trade Organization and approved by the Customs Cooperation Council in the executive regulations of this law.

Note: The reference for issuing certificates of origin in Iran is the Iranian Chamber of Commerce, Industries and Mines.

Part III – Formalities before declaration

Article 18- Transportation companies are obliged to prepare two copies of the summary declaration when the vehicle enters the customs territory and attach a copy of the total cargo list to each of them and, if necessary, attach the bill of lading (manuals) of each row from the total cargo list to the customs. And submit to the consignee delivery authority and if the vehicle is empty, submit a brief declaration stating that it is empty. The summary declaration must be prepared in Persian and according to the sample prepared by the Iranian Customs in coordination with the receiving authorities, without stamping, correction or writing.

Note 1- The responsibility of transport companies when preparing and submitting the brief declaration in terms of the contents of Akband packages is limited to the contents of the relevant bill of lading. Containers loaded and sealed by the sender of the goods are considered as sealed.

Note 2: The provisions of this Article do not include goods entering from the free trade-industrial and special economic zones to the customs territory.

Article 19- The unloading of goods at customs places is subject to the approval of the customs. The consignee authority must coordinate with customs before unloading the goods.

Note: The arrangements for supervising unloading and the manner of inventory, acceptance, delivery, arrangement, registration of books and preparation of minutes and how to settle vehicle shipments and the order of delivery and transfer of goods to customs warehouses shall be determined in the executive regulations of this law.

Article 20- Whenever the transport company, after submitting the summary declaration and the total list of goods (manifest) attached to it, gives another declaration and list of total cargo in changing and modifying it or completing the previous declaration to the customs and the receiving authority, if before starting the unloading operation If submitted, the list of the entire load and the said amendment or supplementary declaration will be accepted.

Note: If the modifications are not related to the type of goods and the number of packages, the customs will accept the declaration and the list of the total corrective or supplementary cargo mentioned in this article after unloading and before issuing the clearance.

Article 21- If at the time of final delivery of the vehicle cargo to the consignee authority and its compliance with the contents of the summary declaration and the list of the total load attached to it, differences are observed in terms of the number of delivered packages. Customs supervision arrives. This dispute shall be dealt with in accordance with Article 104 of this Law.

 

Note: Cargoes that are briefly declared at the destination of the bill of lading as multiple consignments (LCL) and delivered to the consignee’s reference, at the request of international shipping companies holding general clearance and submission of separate bill of lading (HBL), cargo is allocated at the place of allocation. Then a separate warehouse receipt is issued and in case of non-compliance of the number of packages in each bill of lading with the unloaded packages, the provisions of this article shall apply.

Article 22- All the duties that are the responsibility of the transport companies according to this law can also be performed by their authorized representatives, in which case the said representative is responsible for all the relevant customs, port and airport responsibilities.

Section 4 – Storage of goods in customs places

Chapter One – Customs Warehouses and Responsibility for Keeping Goods

Topic 1 – Customs warehouses

Article 23- Customs warehouses, including roofed, non-roofed and enclosed warehouses, mean places that are established for the storage of imported and exported goods and are managed by the authorities delivering the goods. Wherever commercial necessities require, the customs shall authorize the establishment of such warehouses and shall determine the arrangements for customs controls. The authorities receiving the goods are required to comply with the provisions of this law.

Note: The receiving authorities who maintain the non-customs goods with the consent of the customs can develop the required facilities and warehouses in the licensed area.

Article 24- The permitted period of keeping goods in customs warehouses is three months from the date of delivery of goods to these places. In case of written request of the owners of goods or transport companies regarding the transit goods and the existence of justified reasons at the discretion of the customs and by paying the warehousing fee until the date of customs approval, this period can be extended up to two more months. If the owner of the goods does not act within the deadline for customs formalities and payment of the relevant funds, the goods will be subject to abandoned regulations. If the goods are transferred and stored in several customs warehouses, the stopping period is calculated from the time the goods enter the first customs warehouse. The deadline for stopping non-commercial postal items is subject to postal regulations.

Note 1- If the necessary facilities for the storage of perishable goods and the goods whose maintenance incurs additional costs are not available in the customs warehouses, they must be immediately after unloading and delivery, cleared or transferred to the appropriate warehouse under the responsibility of the goods owner and customs supervision. Otherwise, the consignee authority has no responsibility for their loss or corruption and the customs immediately applies the abandoned regulations to that goods.

Note 2: If the goods for which the clearance or sale document has been issued are not removed from the warehouses within one month, they will be subject to abandoned regulations. This deadline can be extended by announcing the consent of the consignee authority and customs.

Note 3- The goods will not be abandoned as long as the goods are stopped waiting for the announcement of the final opinion of the customs in the customs warehouses.

Note 4- Determining the deadline for stopping goods in free zones and special economic zones in accordance with the legal rules of the mentioned zones is at the disposal of the responsible organizations of these zones. Goods that are declared expired in these areas after the expiration of the deadlines granted by the said organizations are also subject to the regulations of abandoned goods.

Issue 2 – Responsibility for preserving and maintaining goods in customs warehouses

Article 25- The responsibility of preserving and maintaining the goods in the customs warehouses from the time of delivery to the time of delivery is with the authority of the recipient of the goods. The consignee is obliged to insure the goods in the customs warehouses against the risks of fire, ignition and explosion and to collect the relevant insurance premium upon clearance from the owner of the goods. If the goods delivered to the customs warehouses are insured according to a valid insurance policy, the number of which must be announced at the time of delivery of the goods in the summary declaration or other valid statement or documents, as long as the insurance policy is valid, the goods are covered. And for this period, the insurance premium is not received by the receiving authority.

Note 1- The value of the goods for receiving the insurance premium and paying compensation for the commercial goods is the value of “safe” which is determined in the purchase documents. In cases where documents are not provided, the value is determined in accordance with the provisions of this law.

Note 2: In the route of internal administrative passage, the responsibility of protecting the goods, as the case may be, is with the passer-by.

Note 3- In cases where the receiving authority is also responsible for the cargo of the goods, the damages incurred during the cargo shall also be included in this article.

Note 4: If the goods are imported by documentary credit method, it is sufficient to provide only one copy of the valid insurance policy at the time of clearance of the goods.

Note 5: If the image of the insurance policy with the validity of the foreign transit goods is submitted in writing by the transmitter, stating the obligation and confirming the authenticity of the insurance policy at the time of declaration to the customs, the goods will not be subject to local premium payment.

Article 26- Except for the cases mentioned in Article (25) of this law and cases of force majeure and damage caused by the quality of goods or poor packaging, in case the goods are destroyed or damaged during stopping in customs warehouses, the responsible delivery authority Payment of compensation.

Note 1- Payment of compensation or waiver of the owner of the goods from receiving it does not remove the responsibility of the receiving authority regarding the rights of the government and in case of proof of fault and violation, it must pay the entrance fee belonging to the lost goods.

Note 2: If the authority of the consignee is the customs officer and the perpetrator is a customs officer, the damage shall be compensated by the customs and then demanded and collected from the offending employee.

Article 28- The customs can agree to the transfer and storage of goods in a special warehouse if the import duties belonging to it are guaranteed and the goods are of authorized and authorized types. If the goods are of the authorized type or the necessary permits are provided by the importer when transferred to the warehouse, the amount of the guarantee is equal to the import duty. The transfer of goods to a special warehouse is done by issuing an internal transit permit.

Article 29- The permitted period for stopping goods in special warehouses is not limited to the deadlines specified in Article (24) of this law and its deadline shall be determined by the Iranian Customs.

If the owner of the goods does not complete the customs formalities by the end of the deadline, the following will be done:

A- If the goods are of the authorized type or the owner of the goods obtains and submits the necessary licenses, the customs is obliged to provide the entry fee related to the goods from the place of its guarantee and after receipt, issue a final entry permit and send it to the owner of the goods.

B) In the case of goods for which the necessary license has not been obtained and submitted for clearance, the owner of the goods shall be notified and the regulations of the abandoned goods shall be applied to it.

Article 30- Removal of goods from the warehouses of the owner of the goods requires customs formalities, otherwise the subject will be subject to customs smuggling regulations. Customs officers have the right to randomly inspect and count the goods in the private warehouse and to match their specifications with the contents of the offices and the documents of entry and exit.

Note 1- The owner of the goods is responsible for the loss, reduction or damage or corruption of the goods in the warehouses of the goods, in addition to which he is also responsible for the payment of the relevant import duties.

Note 2: If the loss of the goods is due to force majeure factors, the owner of the goods is exempted from paying the relevant entrance fees.

Article 31- The customs may agree to the transfer of non-customs goods to official public warehouses and cold stores, other than customs warehouses. The provisions of this chapter also apply to official public warehouses and cold stores.

Article 32- In order to maintain non-customs goods other than prohibited goods, the Customs may agree to the establishment of special customs units for the owners of goods and international transport and transport companies with a guarantee and appoint the necessary officers to carry out the regulations and perform customs duties.

How to carry out customs formalities and related supervision in accordance with this law shall be specified in the executive regulations.

Section 5 – Abandoned goods, confiscated (confiscated) and handed over to customs

Article 33- Abandoned goods subject to Article (24) of this law and confiscated and handed over goods to the customs shall be sold by the Organization for the Collection and Sale of Proprietary Property as the person in charge of selling the abandoned and confiscated goods in compliance with the relevant regulations.

Note 1- As long as the goods have not been sold by the said organization, the owner of the goods has the right to declare the customs to the said organization for final customs formalities and clearance of his goods in relation to submitting the declaration or changing the title of the declaration by observing the relevant regulations and paying all. Related funds and other expenses incurred.

Note 2: The goods that are transferred to the warehouses of the mentioned organization after being abandoned are also subject to the provisions of Note (1) of this Article.

Note 3- The property in the possession of the Supreme Leader, which is specified in the relevant laws and regulations, shall be handed over by the Supreme Leader after the issuance of the ruling by the competent judicial authorities, in compliance with the relevant regulations of the authorized institution.

Article 34- At the time of submitting the warehouse receipt, the receiving authority is obliged to specify the date of abandonment of the goods and the action for its sale by inserting the provisions of Article (24) of this law at noon of the warehouse receipt.

Note 1- Companies transporting or importing goods are obliged to deliver the goods to customs warehouses as well as the provisions of Article (24) to the owner or recipient of the goods within five days after delivery of the goods and to the intermediary bank or sender if the owner or recipient of the goods is not known. Inform the goods. If the companies transporting or bringing the goods do not fulfill the obligation stipulated in this note, they will be responsible for compensating the damages that will be caused to the interested persons in this way.

Note 2: The customs is obliged to prepare a customs declaration for the goods of each row of the warehouse office and evaluate the goods in the presence of the representative of the receiving authority and determine its amount, type, value and other characteristics and state them in the text of the declaration. Also calculate the performance of relevant services. The calculation of entry fees and costs of abandoned goods is based on the time of preparation of the declaration. The list of these goods will be sent along with the declarations related to the organization of collection and sale of proprietary property.

Article 35- If the abandoned goods are prohibited goods, the evaluators are obliged to immediately prepare a confiscation form for that meeting and the customs must inform the owner of the goods or its importer (if the name and address of the owner of the goods are not known) and also if the bringer is not known. Advertise in a widely circulated newspaper. If the owner of the goods has an objection to the customs seizure, he can refer to the local judicial authority within two months from the date of notification of the confiscation form or insert it in the newspaper, and notify the relevant customs authority within fifteen days from the date of referral to the relevant judicial authority. N. Otherwise, the goods will be definitively confiscated by the government.

Note: The confiscated goods are fast, corrupt and the goods whose maintenance incurs additional costs or risks, whether the confiscation has been finalized or not, as well as the goods that have been confiscated for the past six months but have not been finalized by the judicial authority. It is sold and the proceeds from its sale are kept as a deposit until the final assignment is determined, unless the said authority deems it necessary to continue the maintenance of the same product until the final assignment is determined.

Article 36- The goods in the customs places that are ordered to be confiscated by the competent authority are subject to the regulations of the abandoned goods and the surplus from the sale remains in confiscation within the limits of the authority’s order. Cases that have been ordered to be banned pursuant to Article (10) of the Islamic Penal Code are exempt from this provision.

Article 37- The Organization for Collecting and Selling Proprietary Property is obliged to receive the abandoned goods and confiscate them from the receiving authority with the supervision of the customs and transfer them to its warehouses immediately after performing the formalities mentioned in Articles (33) and (34) of this law. .

Note 1- In the case of cargo goods, the goods will be removed from the cargo and the empty cargo will be delivered to the receiving authority within a maximum of one week after the execution of the abandoned formalities. Export of goods by cargo is possible with the written consent of the owner. If the said cargo is abandoned from the date of unloading the cargo and is not removed from customs for a period of two months, the said cargo shall also be subject to the abandoned regulations.

Note 2: Payment of the surplus from the sale of abandoned goods to the owner of the goods requires the submission of a clearance remittance from the relevant shipping company.

Note 3- The responsibility of protection and maintenance of the goods after delivery to the collection and sale organization is the property owned by the said organization.

Note 4- Expenses for performing services and other expenses for abandoned goods shall be paid or pledged by the Organization for the Collection and Sale of Proprietary Property upon leaving the customs premises.

Note 5: The maximum storage cost that can be provided from the sale is six months, and the difference between the storage cost is the responsibility of the organization for collecting and selling the owned property.

Section 6 – Formalities and general conditions of declaration and clearance

Article 38- Exit of goods from customs places requires customs formalities. Customs formalities for imported goods are performed at the first authorized customs. Iranian Customs announces the authorized customs for performing various customs formalities.

Note: The customs formalities of ships, aircraft or railway fleets, including locomotives and wagons purchased or leased from abroad, shall be determined in accordance with the executive regulations of this law.

Article 39- The customs formalities, with the exception of the cases mentioned in Articles (40) and (41) of this law, are subject to the declaration of goods by submitting the declaration in the form and number of copies determined by the Iranian Customs by the owner of the goods or his legal representative. Iranian Customs is allowed to change the form, the way of preparing the declaration and the formalities of declaration and clearance of goods as necessary.

Note 1- The manner of preparing the declaration, the documents that must be attached to it, the stages of the declaration process and the manner of reviewing and evaluating it are determined in the executive regulations of this law.

Note 2: The owner of the goods is responsible for the accuracy of the contents of the declaration and the documents submitted to the customs.

Note 3- The Iranian Customs determines the conditions for submitting the declaration and the declaration before the arrival of the goods.

Article 40- The following are exempted from submitting the declaration:

(A) Goods declared and cleared in accordance with special forms in accordance with the applicable international conventions.

B- Passenger goods, gifts and souvenirs as well as commercial samples at the discretion of the customs and goods subject to paragraphs (a), (h), (x), (d), (s) and (a) of Article (119) of this law by issuing Customs clearance can be cleared.

C- Goods that are removed from the customs of the destination in the form of cabotage.

D- The exit of the abandoned goods and the confiscation that has been put up for sale and relies on the form of the sales assembly and the receipt of its price.

E- Export of confiscated confiscated goods inside the country on suspicion of smuggling, which has been delivered to the customs, but its suspicion has been removed.

C) Goods that the exporter has stopped exporting.

Article 41- Letters, newspapers, magazines, calendars (catalogs) and the like that are delivered by post and bags containing postal letters and press packages if they are stamped by postmen of other countries and delivered to postmen of Iran and contain the said bags. Even if it is not as an example, it is exempt from submitting the declaration and evaluation.

Article 42- In exceptional cases and in case of urgently needed goods, whether governmental or non-governmental, the Customs may, with the permission of the Director General of Customs of Iran and the commitment of the highest official of the relevant ministry or government institution, issue a permit to export the goods. The applicant is required to complete the customs formalities within seven business days.

Article 43- In cases where the owner of the goods or his legal representative does not know the correct tariff number of his goods, he can inquire the customs advisory opinion by submitting the ownership documents and paying the tariff determination fee before preparing the declaration. This tariffing is mandatory for the parties when it is referred and determined at the request of the beneficiary to the Customs Dispute Resolution Commission. People who want to order goods abroad can also inquire from the Iranian customs by sending the sample tariff number and import conditions by sending a sample and a form (proforma) and stating the specifications of the goods and specifying how long the goods will reach Iran. This tariffing is mandatory for the customs when it is approved by the Customs Dispute Resolution Commission and the goods in question are.

Note: In cases where the customs determines the tariff for the declared goods, in case of a tariff change, based on the new customs determination, only the difference will be collected and no penalty will be paid.

Article 44- In cases where the import duty is received from the weight of the goods, the weight of the goods, the gross weight with all the inner and outer wrappers and containers, and the normal situation when declaring at the customs minus the approximate weight of the container, which is proportional to the gross weight The type of wrapper and container is determined by the Cabinet.

Note: The approximate weights determined do not include wrappers that cover the goods incompletely, except for the goods whose packaging has this feature in custom. The estimated net weight of the goods that are imported in bulk is not accepted. In these cases, the net weight of the goods is determined based on common international methods such as calculating the ship’s intake.

Article 45- In cases where there is a dispute between the customs and the declarant, except in cases where the goods are permitted, conditional or prohibited, and the clearance of the goods requires payment of more than what has been declared, the declarant may pay the entry fee in cash, definitively and definitively. Pay the difference and the possible fine and fine in the form of cash deposit or bank guarantee and clear the goods.

Note 1- In cases where the owner of the goods refuses to clear the goods pending the announcement of the final opinion of the customs, if the final opinion of the customs does not confirm the payment of more than the declaration of the owner of the goods, the goods from the date of declaration to the date of final opinion Warehousing payment is exempt. The owner of the goods is exempted from paying the warehousing fee for a period of time when the customs clearance, regulations or government orders unjustifiably prevent the clearance of the goods, and the matter is notified to the responsible authority of the consignee.

Note 2: The warehousing fee subject to this Article shall be provided from the credit provided for in this purpose every year in the budget law and shall be paid by the customs to the receiving authority, except in cases where the receiving authority is not able to deliver the goods for any reason.

The additional financial burden resulting from the implementation of this law will be provided from the revenues obtained from its implementation.

Article 46- If the owner of the goods has declared his goods, if he wants to declare all or part of his goods under another name, provided that the goods have not been cleared through customs and he has paid the fines related to the declaration of the original violation, his new declaration will be accepted.

Note 1- Changing the title to personal internal passage in compliance with Article (123) of this law is subject to the approval of the customs.

Note 2: In cases where the declaration of the owner of the goods is subject to smuggling regulations, the owner does not have the right to change the title of the declaration.

Section 7 – Customs Procedures

Chapter One – Input Goods

Article 47- 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. Return (return 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 leading to the issuance of a customs license in the cases of paragraphs (a) to (e) of this Article shall be considered as definite customs formalities and in case of paragraph (c) indefinite customs formalities. It becomes.

Topic 1 – Definitive entry

Article 48- Definitive entry is a customs procedure according to which the imported goods are cleared for use within the customs territory by paying the entrance fees and the costs of performing the services and by completing all the formalities.

Article 49- In cases where the goods are damaged, damaged or corrupted during transportation from the origin to the time of delivery to the authority of the consignee or during the stay in customs warehouses, the owner of the goods can request the goods from the country by paying all costs of services and customs formalities. Outsource it to the government, or separate the damaged or corrupted part, and pay only the entrance fee for the healthy part by paying for the services, and waive the clearance of the rest in favor of the government. If it is not possible to separate the healthy part 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. If the said entry fee is received on the basis of weight, then a discount will be given in proportion to the damage or corruption in the entry fee. In case the receiving authority causes damage to the goods, the damaged part will be exempted from paying the costs of services.

Topic 2 – Temporary entry

Article 50- 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 a certain period of time 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

Article 51- Temporary entry for processing is a customs procedure according to which the goods can be temporarily entered into the 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, finishing 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.

Note 1- The time limit for temporary entry for processing shall be determined separately for different commodity groups upon the joint proposal of the relevant Ministries of Production, Iranian Customs, Iranian Chamber of Commerce, Industries and Mines and the approval of the Cabinet.

Note 2- The manner of implementation of this article within the limits of the provisions of this law shall be determined in the executive regulations.

Topic 4 – Reference

Article 52- Referral is a procedure according to which the imported goods in the customs can be declared and cleared to the customs as returned to the customs as long as they have not been sold in accordance with the abandoned regulations.

Note: The manner of implementation of this article shall be determined within the provisions of this law in the executive regulations.

Topic 5 – External passage

Article 53- External transit of goods is a customs procedure according to which goods enter or leave one authorized customs office and leave another authorized customs office under the supervision of customs in order to cross the customs territory.

Note: The conditions, declaration and evaluation procedures, the amount of guarantee and the necessary documents are in accordance with the executive regulations of this article, which shall be prepared and approved by the joint proposal of the Ministries of Economic Affairs and Finance, Roads and Urban Development, and the Iranian Chamber of Commerce, Industries and Mines. The Cabinet arrives.

Article 54- Whenever there is a deficit in the goods entering the transit customs in relation to the declaration, the minutes shall be prepared and the declaration and the transit license shall be amended accordingly and the goods shall be passed. Additional goods of the same type in excess of five percent (5%) and additional non-homogeneous additional goods are subject to Note (2) of Article (108) of this law. In this case, by observing the relevant regulations, the correction of documents and the passage of goods will be allowed.

Article 55- In exceptional cases where there is a strong suspicion of violation and as a result of customs controls on the transit route, a difference between the consignment and the transit license is discovered, in case of additional goods, confiscation of goods and in case of deficient and contrary goods, It becomes.

Note: If there is a strong suspicion of smuggling of the passing cargo for the law enforcement force during the passage of the goods, or if it encounters any intrusion and seizure of the passing goods with the seal and seal of the truck or cargo, seal, seal and inspection Shipment is possible only in the presence of the customs representative and preparation of the minutes.

Article 56- Whenever it is observed at the exit customs that the seal and seal have been removed, the customs shall examine the contents of the packages in the presence of the representative of the transport company or the driver and shall comply with the transit license. If no dispute is observed, withdrawal is allowed and the guarantee or obligation is revoked. Whenever the seal and seal are intentionally broken and the contents are tampered with, the smuggling rules will be followed.

Note: In cases where as a result of customs controls at the border of exit, additional or deductible goods are discovered or inconsistent with the customs license, if the seal, seal and cargo container are intact and there is no sufficiency, the goods should be unloaded in customs warehouses with The minutes are drawn up or the goods are removed from the customs territory and the guarantee is returned or the obligation is revoked.

Article 57- If the transit goods are not removed from the customs territory or delivered to the customs by the end of the validity period of the license, the goods shall be subject to the customs smuggling regulations.

Note 1- If it is established for the customs that the goods have been destroyed due to force majeure, the collected guarantee will be returned and the collected obligation will be invalidated. Also, in cases of justified excuse, the guarantee of the amount of import duty on the goods imported or not delivered is included in the definite customs revenue.

Note 2: The customs may issue a disciplinary fine subject to Article (109) of this law and issue a permit to deliver the goods to the receiving authority, provided that the goods have been delivered to the destination customs within ten days from the expiration date of the foreign transit permit.

Article 58- The responsibility of the transit person in paying the related fines, customs claims and penalties resulting from non-delivery or departure of goods is not limited to the amount of obligations or guarantees obtained for the issuance of a transit license.

Topic 6 – Internal passage

Article 59- Internal transit is a customs procedure according to which non-customs goods are transferred from one authorized customs to another authorized customs or other places under the supervision of customs so that final customs formalities can be performed at the destination. Depending on the internal passage of the goods according to the request of the applicant or the decision of the customs, it is called personal internal passage or administrative internal passage, respectively.

Note: The conditions, declaration and evaluation procedures, the amount of guarantee and the necessary documents within the provisions of this law shall be determined in the executive regulations.

Article 60- In case of congestion in the customs warehouses, the customs may transfer the sealed and sealed cargoes to other customs warehouses under the title of internal administrative passage by issuing a decree (administrative order). Liability, damage and loss of goods are the responsibility, except in cases of force majeure during internal customs clearance.

Note 1- The costs of transportation and performance of services related to internal administrative transit, except in cases of force majeure (force majeure), shall be borne by the Customs and shall not be collected from the owner of the goods. The receiving authority is obliged to insure the goods subject to internal transit against the risks of accidents and fires and to collect the relevant insurance premium upon clearance from the owner of the goods.

Note 2: The personal internal transit of the goods is subject to the acceptance of the request by the customs of the origin of the transit. Liability for damage, injury and loss of goods during personal transit is with the declarant.

Note 3- The customs is obliged for the goods whose place of delivery is mentioned in the shipping documents of one of the domestic cities, provided that there is an authorized and appropriate customs in the said city at the request of the transport company and by performing the relevant formalities, the domestic transit permit Export completely.

Note 4: In order to exploit the empty capacities of customs and special economic zones and reduce the deposition of goods at entry points, the customs is obliged to agree with the passage of goods to customs and special zones at the request of the responsible organization of the region. Obviously, the relevant region will bear the transfer costs in the beginning to collect from the owner of the goods if he comes. The responsibility for the preservation and maintenance of the goods lies with the transmitter and the relevant consignee.

Article 61- Whenever there is a deficit in the customs of the origin of internal transit in relation to the declaration, the minutes shall be prepared and the declaration and the transit license shall be amended and the goods shall be transferred accordingly. If in the customs of origin as a result of the assessment of domestic goods in relation to the declaration of the transport company or the owner of the goods, additional goods of the same type in excess of five percent (5%) or additional goods of different types are observed, respectively, subject to Note (2) of Article (108) of this law. And customs smuggling regulations.

Article 62- Whenever the domestic goods are not delivered to the destination customs in whole or in part within the prescribed time limit, except in cases of force majeure, they shall be subject to smuggling regulations.

Note: In special cases such as excuses such as illness, accident and unfortunate events which are approved by the Cabinet in the executive regulations, the customs may issue a disciplinary fine subject to Article (109) of this law and issue a permit to deliver the goods to the receiving authority, subject To be delivered to the destination customs within a maximum of five days from the validity of the internal transit license with the opinion of the customs.

Article 63- In cases where the goods of internal transit are delivered to the destination customs with a deficit, if the seal, seal and container of cargo are intact and there is no entry and occupation subject to the provisions of the deduction, they are unloaded.

Passing goods are subject to customs smuggling if they enter and seize the seal and seal and observe a deficit.

If the deficit and seal and seal jaw are due to force majeure, the guarantee and commitment will be revoked.

Chapter Two – Exported Goods

Topic 1 – Definitive issuance

Article 64- Definitive issuance is a customs procedure according to which domestic goods are exported from the country for sale or consumption.

Note: The conditions, declaration and evaluation procedures and the necessary documents shall be determined within the provisions of this law in the executive regulations.

Article 65- The clearance of the final export goods that are returned to the country without use is subject to the submission of the relevant export documents and, as the case may be, quarantine, health and safety certificates, repayment of received funds and restoration of used privileges and export awards for the export of goods.

Note: The clearance of returned goods that have been used or repaired abroad is in accordance with the conditions that are determined within the provisions of this law in the executive regulations.

The second issue – refund of entry fees

Article 66- Import duties obtained from the same imported goods that are exported from the country and materials, consumer goods and foreign packaging accessories used or consumed in the production, completion or packaging of the exported goods in compliance with the provisions of this law and its executive regulations based on time. The goods must be returned to the exporter.

Note 1- Goods that are transported to free zones or special economic zones for export purposes, if they are exported from these zones in accordance with the laws and regulations, shall be subject to refund regulations.

Note 2: The import duty of accelerators (catalysts) that are required for chemical reaction is subject to refund, but lubricating tools and materials, such as those used only as an aid in the production of export goods, do not include refund regulations.

Note 3- Refund can also be requested by persons other than the importer of the mentioned goods.

Note 4: The deadline for requesting the refund of import duties and duties on the materials used in the exported goods is three years from the date of signing the license or customs certificate of the imported goods. The day of signing the license or customs certificate and the day of submitting the request for return to the Iranian customs are not considered as these days.

Article 67- In order to facilitate the identification and conformity of imported goods and materials used in export goods, the exporter must, at the same time as submitting the export declaration, declare the issue of return with the relevant import license number to the customs and the customs is obliged to formalize the export goods. Complete and state the result at noon of the export declaration.

Note: The documents required by the customs to carry out the steps of returning the entry fee shall be specified in the executive regulations of this law.

Article 68- Refunds are calculated based on the customs value and the source of import duties contained in the customs documents at the time of entry. If a part of the funds received for the import of goods is received by organizations other than customs, the customs will announce the steps for refund to the said organizations. Customs and other collecting organizations must include the necessary budget for refund in the annual budget.

Article 69- If domestically produced goods are sold to persons who are exempted from importing similar foreign goods, the funds paid for the import of goods, materials, components and parts used in its production shall be refunded to the seller in accordance with the provisions of this law.

Article 70- Any extradition made on the basis of unreal documents and discovered in customs proceedings is subject to Note (1) of Article (143) of this law.

Topic 3 – Temporary issuance

Article 71- Temporary export is a customs procedure according to which permitted goods for certain purposes, including construction, processing, repair, completion, participation in exhibitions or as vehicles for personal use or traffic between Iran and other countries or machinery and equipment for performing technical services. And the engineering is temporarily exported abroad and then returned to the country within a certain period of time specified in the executive regulations of this law.

Note: The conditions, declaration and evaluation procedures, necessary documents and guarantees are determined within the provisions of this law in the executive regulations.

Article 72- If the goods are not returned by the end of the deadline, a guarantee will be received or the fulfillment of the obligation will be followed up. In the case of goods whose final export is prohibited or conditionally permitted, smuggling regulations are followed.

Note 1- Temporary export goods that are not returned to the country within the prescribed time limit and whose procedure becomes definitive exports in accordance with legal regulations, shall not be subject to any refunds and definitive export facilities.

Note 2: If the goods are delivered to the customs within ten days after the expiration of the prescribed period, the customs may take action by taking the fine mentioned in Article (109) of this law.

Article 73- Whenever at the time of return of the goods, the seal and seal or other marks affixed by the customs to the packages or contents of the necessary packages have been removed and it is not possible to identify the same goods for the customs, such as the goods entering the country. The rules and regulations of the imported goods are applied to it.

Article 74- Temporary export goods are exempt from payment of import duties upon return. Parts, parts and accessories that are replaced during the repair or a new part is added or added to the product, are subject to payment of entrance fees.

Note: If the replacement of original parts or the addition of new parts is such that the goods lose their originality, its clearance is required during the final import formalities and payment of import duties to the extent of the difference between the value of imported and exported goods.

Article 75- Livestock that leaves the country temporarily for grazing is subject to the temporary export procedure and these livestock and their offspring are exempt from paying import duties.

The formalities of departure and return of these animals are subject to the provisions of the regulations for the breeding of livestock and livestock approved by the Council of Ministers.

Chapter Three – Other Procedures

Topic 1 – Passenger goods

Article 76- In this law, a passenger means a person who enters or leaves the customs territory with a passport or a permit to pass or a traffic ticket through authorized routes. The following persons are considered as passengers:

A- A non-resident person of Iran who temporarily enters or leaves the customs territory.

B- A person residing in Iran who leaves the customs territory of the country (outgoing passenger) or enters it (incoming passenger).

Note 1- Passengers leaving the customs territory for free and special economic zones are not subject to the provisions of this article, and if they leave the country through the mentioned zones, they are obliged to declare their accompanying goods to the customs.

Note 2: The conditions, declaration and evaluation procedures and the amount of exemption for personal goods accompanying the passenger and matters related to the passenger shall be determined within the provisions of this law in the executive regulations.

Article 77- Non-resident travelers of Iran may, in addition to personal belongings which can be definitively cleared, objects such as personal jewelry, portable objects such as cameras and camcorders with a proportionate amount of film and tape or its necessities, film or slide projector, binoculars, Musical instruments, recording and playback with tape and CD, radio receiver, TV, typewriter, calculator, personal computer, stroller, wheelchair, sports equipment, mobile phone, first aid kit, equipment Enter the portable medicine required by the passenger and the rowing boat, which is determined according to the executive regulations, according to the temporary entry procedure, by providing a guarantee to the customs territory.

Article 78- Non-resident passengers of Iran may enter their personal vehicle in accordance with the relevant regulations in accordance with the procedure of temporary entry into the customs territory of the country. Iranians residing abroad can use the provisions of this article if they reside abroad for at least three months before entering Iran.

Note 1- During the period of validity of the temporary entry permit, the vehicle can leave and enter the authorized roads after registering the date and the necessary controls.

Note 2: If it is proved that the personal belongings or personal vehicles of non-resident passengers of Iran that have been temporarily entered have suffered total damage, it is not necessary to return them if they are handed over to the customs.

Topic 2 – Political courier and post-political packages

Article 79

(A) A political courier is a person who, on behalf of the Ministry of Foreign Affairs of his or her State, has the authority to carry official documents as embassies or representations of that government in foreign countries or international organizations, or carries letters of such embassies or representations Or bears the official documents of the embassy or representation of its government in a country as embassies or other representations of the same government in a third country.

B- The political post package is a package containing documents, officially used objects or official government writings, which, with the seal of the Ministry of Foreign Affairs or the political representations of the Islamic Republic of Iran or the State of Seal and Exit, are sealed and sealed. “EXPEDITION OFFICIELLE COURRIER DIPLUMATIQUE” or any other sentence that has the same meaning is written on it and carried by a political courier.

Note 1- A political post package that is not accompanied by a political courier and is transported as a cargo does not need a special card for political couriers and visas, and their clearance is unrestricted if the necessary conditions for political post packages are met.

Note 2: The executive instructions related to this section will be determined based on the law related to the Vienna Convention on Political Relations approved on 7/21/1343 in the executive regulations of this law.

Article 80- The consulates of foreign countries in Iran shall be given the right to send and receive a package of political mail by the political courier, subject to mutual transaction, in which case all the conditions stipulated in this article shall be observed. The political courier entering the country must have a special political courier card issued by the sender of the political post in addition to the political passport, and the said courier must have a special political courier visa. This visa is issued only by the Ministry of Foreign Affairs in Tehran or the embassies of the Government of the Islamic Republic of Iran abroad.

Topic 3 – International postal items

Article 81- Postal items are all items that are accepted, exchanged and distributed by post according to the postal laws of the country or the International Postal Union, and include the following items and deposits:

A- Postal correspondence, letters, postcards, press, business samples, tape and compact disc and the like.

B- Postage safes are all postal packages, except for couriers that are subject to their own criteria in terms of packaging, weight and postage.

First – Exchange of mail bags

Article 82- Postal bags containing postal items must be monitored, sealed and sealed by the customs when entering the border customs offices and sending them abroad in the postal exchange offices.

Second – Shipments sent abroad

Article 83- All consignments sent abroad that are subject to customs supervision must be accompanied by forms CN22, CN23, CP71 and CP72 which are completed by the consignor. Available to the sender.

In postal units where there is a customs unit, customs representatives supervise postal items subject to customs regulations and seal them with a seal or with automated methods prescribed and enforced by the Iranian customs.

Note: The Postal Services Unit is a government or private institution licensed by the government to provide international postal services.

Article 84- At the request of the Post of the Islamic Republic of Iran, the Customs of Iran may delegate all or part of the duties related to the acceptance of postal items abroad after fulfilling the necessary conditions by granting representation to the Post of the Islamic Republic of Iran for a certain period.

Article 85- In any part of the country where the office for the exchange of foreign postal items is established, the customs shall also be established and perform its duties.

Note 1- Foreign postal exchange offices shall be established with the notification and consent of the Iranian Customs.

Note 2: The Post of the Islamic Republic of Iran is obliged to provide all the necessary administrative facilities for the establishment of customs.

Article 86- The customs in the postal exchange offices shall check the accepted consignments according to the forms CN22, CN23, CP71 and CP72 with them and in case of doubt can request the post office of the exchange office to match the content with the consignment form. Open and in case of non-compliance, the consignment will be returned and if it is part of the prohibited export goods, it will be confiscated and action will be taken in accordance with the relevant regulations.

Customs monitors shipments abroad by sealing and sealing the bags.

Note: While supervising the sending of postal items, in addition to sealing the bags, the Customs shall seal the form of the bill of lading of the bags and the contents of their deposits to the seal determined by the Iranian Customs.

Third – Shipments imported from abroad

Article 87- If a consignment is suspicious from the point of view of customs, it can ask the postman to open it. In this case, a special form indicating the opening and determination of the specifications of the goods according to the sample determined by the Iranian Customs, will be attached to the said package.

Note 1- If the letter or consignment that the post office is not allowed to open is suspicious in the opinion of the customs, it will be acted in accordance with Article (23) of the executive regulations of the postal deposit agreement. This procedure is also applicable to shipments to overseas destinations.

Note 2- The clearance of cargoes and consignments that have a commercial aspect is subject to general formalities and regulations.

Fourth, postal items subject to entry fees

Article 88- Postal items imported from abroad that are subject to payment of entry fees must be kept in warehouses belonging to the post office which are under the supervision of customs.

Article 89- The post offices are obliged to prepare a list of postal items that are considered abandoned according to the postal regulations, including all the specifications, based on the customs declarations for postal items, and deliver them to the customs warehouses together with the goods. The postal company is obliged to provide the customs with a suitable space for storing abandoned goods.

Note: The post office can extend the period of stopping the goods up to three months upon the written request of the owner of the goods.

Fifth: Transportation and exchange of imported goods inside the country

Article 90- In cases where the postal items subject to the transit permit are not delivered to the customs of the destination of transit, the case shall be subject to the provisions of Article 6 of the first chapter of the seventh section of this law.

Sixth: Distribution of shipments and receipt of entrance fees

Article 91- The entrance fee for the consignments imported from abroad is collected by the customs. The items that can be distributed by post are determined by the customs officers by issuing a license or a certificate and are delivered to the post office in the special office of registration and license or customs certificate along with the invoice of the funds. After receiving the entry fee, the post offices will deposit the received funds to the customs account and settle the account with the customs within twenty days from the date of delivery of the invoice. Deposited funds are considered definite income.

Topic 4 – Free Stores

Article 92- Free shops are stores that are established by the non-governmental sector under the supervision of customs in international airports and other airports that have foreign flights and ports and land bases and are allowed in which foreign goods are exempted from paying entrance fees and domestic goods to passengers. Incoming or outgoing or crew of incoming and outgoing vehicles to be sold.

Free shops are created after obtaining a license from the customs and relevant organizations.

Note: The manner of entry, exit, sale and type of goods and the manner of settlement of goods imported to the above-mentioned stores shall be determined in the executive regulations of this law.

Article 93- Foreign goods subject to import duties, which are sold only to passengers or crew in free shops, are subject to the rules of smuggling of goods if they are discovered upon entering the customs territory of the country without being declared to the customs.

Article 94- If goods in addition to documents are observed in the warehouse of a free shop which is outside the customs warehouses, the additional foreign goods shall be subject to the regulations of smuggling of goods. For this purpose, the customs can, in any case it deems necessary, examine and count the goods in the said warehouse and match them with the books and documents of entry and exit.

Topic 5 – Vehicles for Commercial Purposes

Article 95- “Vehicles for commercial purposes” to vessels, amphibious vehicles (hovercraft), airplanes, road and rail vehicles used in international transportation for the commercial transport of persons and goods, together with the normal amount of spare parts. , Supplies and equipment, lubricants and fuels in standard tanks that are transported by these vehicles. The term also includes containers or cargo containers.

Article 96- Vehicles for commercial purposes, whether full or empty, may enter the customs territory temporarily or through transit, provided that they are registered abroad and are not used for internal transportation. These vehicles must leave the official borders of the country within the deadline set by the customs without any changes except changes due to depreciation.

Article 97- Vehicles for commercial purposes at the time of entry and exit shall submit only a summary entry or exit declaration form without the need for other documents, in order to identify and settle these vehicles and subject to the commitment of the relevant Iranian transport company. Is exempt.

Note 1- The goods that are transported by these vehicles or the persons who travel by these vehicles are subject to their own regulations.

Note 2: If the vehicle does not leave within the prescribed time limit, it will be subject to smuggling regulations.

Topic Six – Transitional Procedure

Article 98- The transfer of goods under the supervision of the customs from the means of transport of entry to the exit of goods within the scope of a customs, which is the customs of entry and exit from the customs territory, is a transfer procedure. This transfer is done directly or indirectly when the incoming and outgoing vehicles are present at the same time or with a time interval in the customs area to carry out the transfer operation.

Note: The procedure for declaration, evaluation and delivery and transformation of the transferred goods shall be determined in the executive regulations of this law.

Topic 7 – Cobbling Procedure

Article 99- Cabotage is a procedure according to which domestic goods are transported from one border customs to another border customs in the customs territory by sea or border rivers. Goods that are commercially close from one point to another within the customs territory by means of land routes allowed to cross the territory of a foreign country, as well as goods that are transported to free zones by sea or border rivers if used for this purpose. Areas are also subject to cabotage regulations. In these cases, whenever the boarding goods (cabotage goods) are transported by domestic vehicles, the vehicle is also subject to the procedure of the border-board goods (cabotage goods).

Note: The manner of declaration and related documents, evaluation and the amount of guarantee within the provisions of this law shall be determined in the executive regulations.

Article 100- Goods whose export is allowed from the country and whose export is not subject to payment of any amount can be transported as cabotage by carrying out the relevant formalities and regulations. Iranian customs may agree to cabotage goods prohibited for export or goods that are subject to the law and regulations by obtaining a guarantee or other obligation or restriction.

Article 101- If the validity period of the cabotage license expires for the goods to reach the destination customs and the owner does not present the destination customs certificate stating that the goods have arrived within three months after its expiration, the goods shall be considered as goods not arrived at the destination. Becomes:

A- If the goods subject to cabotage are of the permitted type, the obligation or guarantee taken will be fulfilled and then an exit license will be issued.

B- If the goods subject to cabotage are prohibited for export or conditionally authorized, they are subject to smuggling regulations, and in case of proving their innocence, it is sufficient to confiscate the guarantee or follow up on the fulfillment of the obligation. As long as the crime of smuggling has not been declared or the amount of guarantee or commitment to income has not been mentioned, the delivery of goods shall be unimpeded upon receipt of the disciplinary fine subject to Article (109) of this law.

Note: In cases where it is proved by presenting valid documents and documents approved by the customs that the short-range goods (cabotage goods) have been destroyed during transportation due to force majeure (force majeure), the Iranian customs may consider it as a destination and In addition to the order to cancel the guarantee or obligation, refrain from pursuing the matter.

Section 8 – Violations and trafficking

Chapter One – Customs Violations

Article 102- Notification of any kind of minutes based on confiscation, seizure of goods and detection of violation or smuggling to a person who has submitted a declaration to the customs on behalf of the owner of the goods and the minutes have been prepared as a result of processing that declaration shall be considered as notification to the owner of goods. Turns.

Article 103- Water vehicles, whether empty or carrying goods that enter the waters of the country, must dock at authorized berths or anchor in authorized berths, and before performing the relevant formalities, they must not unload or load goods or leave the berths or berths. An aircraft entering the country, whether empty or carrying goods, must land at an authorized airport and be subject to customs and formalities. Customs procedures must be performed for outgoing aircraft and their goods before flight. Land vehicles, whether empty or carrying goods, must enter the country through authorized customs routes and enter the first border customs office and complete its customs formalities, as well as leave authorized customs routes.

Note 1- Wharfs, anchorages, airports and authorized customs routes for the entry and exit of vehicles, goods, passengers and aircraft subject to customs formalities at the proposal of a working group under the responsibility of the Ministry of Interior and with the participation of authorized representatives of Iran Customs, Ministries of Foreign Affairs, Information, Roads and Urban Development. Industry, mining and trade, law enforcement and the Vice President for Strategic Planning and Oversight are appointed and approved by the Cabinet.

Note 2: Anchoring, anchoring, landing and entering and leaving vehicles without performing the relevant formalities from the illegal route, except in cases of force majeure, which must be proved, in the case of empty vehicles subject to payment of a fine in the amount of three hundred thousand ( 300,000) Rials to three million (3,000,000) Rials at the discretion of the relevant customs director. Vehicles carrying goods shall also be treated in accordance with the provisions of Article (113).

Article 104- Whenever packages or packages are observed together with the goods that have been imported in compliance with Article (103), which are not mentioned in the summary declaration and the total cargo or bill of lading of the vehicle, or packages or packages in the general declaration and the total cargo list or It should be noted that the bill of lading has not been delivered to the consignee’s authority, and in order to explain the reason for the dispute, the documents accepted by the customs will not be submitted by the shipping and shipping company within three months.

A- In case of additional unloading, it is sufficient to record the package or additional packages.

B- In case of eviction deduction, a disciplinary fine shall be imposed in accordance with Article (110) of this law.

Note 1- If, within the prescribed period, by submitting the documents accepted by the customs, it is proved that there was no malice in relation to the dispute, the customs shall allow the correction of the summary declaration.

Note 2- Additional packages delivered to the customs offices of internal transit are subject to the provisions of this Article.

Note 3- The amount of unconventional deficit and surplus of goods that are imported without packaging is also subject to the provisions of this article in terms of how to proceed and obtain a fine.

Note 4- The above-mentioned agencies are responsible for paying the above fines in the case of transport companies that are represented in Iran.

Article 105- Whenever the goods whose entry is prohibited are declared with full and correct names and specifications for definitive entry, the customs shall refuse to clear them and notify the owner of the goods or his legal representative in writing that they must not cross or return abroad within three months. Goods should comply with the rules. If no action is taken within the said period, the customs shall confiscate the goods and notify the owner or his representative. The owner of the goods has the right to submit his objection to the competent court within two months from the date of notification of the seizure and to notify the relevant customs within fifteen days from the date of referral to the competent court. Otherwise, the goods will be definitively confiscated by the government.

Note 1- Goods whose importation is considered a crime are excluded from the scope of this article and shall be acted in accordance with the relevant laws and regulations.

Note 2: In cases where the owner of the goods objects to the discretion of the customs and the case is referred to the headquarters units and authorities for handling customs disputes, it will be processed out of turn. The date of notification of the final opinion of the customs of origin is three months.

Note 3- If the owner of the goods or his legal representative declares in writing his disagreement with the foreign passage or return of the goods before the mentioned three months, the customs will immediately confiscate the goods.

Article 106- In the case of goods subject to Article (105) which have been cleared through customs instead of authorized goods and without the use of false documents and not more than four months have passed from the date of their clearance, the following shall be treated:

A- If all or part of the cleared goods are in the possession of the owner of the goods, the goods shall be confiscated immediately and after rejecting the received import rights, the provisions of Article (105) of this law shall apply.

B- If all or part of the cleared goods is not in the possession of the owner of the goods and it turns out that at the time of clearance, more input duties were due to him, the difference between the input duties and the unearned amount will be received.

Article 107- If during the examination of the declaration or inspection of the export goods, it is found that funds less than the prescribed amount have been declared or deposited, in addition to receiving the difference, a fine of five percent (5%) to fifty percent (50%) of the said difference shall be received. .

Note: If in the export declaration more than ten percent (10%) more or less unrealistic value of the goods is declared in order to create illegal facilities and benefits for the owner of the goods, fines between ten percent (10%) to one hundred percent (100%) of the difference in value, Is obtained.

Article 108- Except for the cases mentioned in this law as smuggling, detection of any discrepancy after declaration and before customs clearance of imported goods that causes financial loss to the government and requires obtaining the difference of the relevant funds, in addition to obtaining the difference, according to the situation and At the discretion of the head of customs, a fine of ten percent (10%) to one hundred percent (100%) will be received with a difference.

Note 1- If the discovery of a discrepancy leads to the difference of more than fifty percent (50%) of the import duty on the declared goods, in addition to the difference, the minimum fine imposed shall not be less than fifty percent (50%) of the difference.

Note 2: In cases where the final destination of the bill of lading after customs is the entry border and the transit declaration has been prepared and submitted to the customs based on the contents of the documents, if a discrepancy in the type and amount of goods is discovered and the documents accepted by the customs are not submitted within three months. Contradictory and surplus goods are confiscated by the government.

Note 3: Penalties related to contradictory statements, with the exception of Note (2) of this Article in the case of foreign and return goods and domestic transit, shall be collected by the transport company as a guarantee so that in case of non-export or delivery to the customs within the prescribed time, in addition to Implement the relevant regulations to be deposited in the definitive income.

Article 109- Vehicles and goods that enter the country as transit, temporary entry, temporary entry for processing or return, and vehicles that enter the country on the basis of an international transit permit, if within the prescribed period for leaving the country or delivery to customs, except in cases of coercion ( Force majeure) does not refer to the discretion of the head of customs for each day of delay is subject to a fine of two hundred thousand (200,000) rials to one million (1,000,000) rials.

Note: Cases in which the obligation or guarantee received from the owner of the vehicle or goods has been deposited in the income or the crime of smuggling has been reported to the judicial authorities, is exempted from the provision of this article.

Article 110- If in the declarations that are submitted to the customs for the clearance of goods, the specifications of the goods are stated contrary to the facts, but this contradiction does not guarantee the financial loss of the government and its discovery does not require obtaining a difference. The maximum is one million (1,000,000) Rials and with the written permission of the local customs director, the submission declaration is amended.

Note: In cases where the statement of violation of the cases of violations and smuggling is not the subject of this law but the goods are prohibited, the customs shall act in accordance with the provisions of Article (105) of this law and in addition, a fine subject to this article shall be imposed.

Article 111- The perpetrators of the violation of the customs regulations from which the fine is demanded, whenever they have an objection to the principle of the fine or the amount determined by the local customs director, can object before clearance or after depositing or securing it at the local customs. Submit the reasons and documents to the relevant customs in order to refer them to the customs dispute resolution authorities.

Note: In all cases where the fine is determined by the heads of customs for customs violations, the fine should be determined according to the type and repetition and frequency of violations, history and status of the offender, volume and type and value of goods, place and time conditions and clearly and explicitly. In case of violation of the signature and a copy of it, it should be sent to the Iranian Customs and an official receipt should be issued immediately upon receipt of the fine and handed over to the payer.

Article 112- Employment of customs employees in foreign trade or customs brokerage and any other profession related to customs formalities is prohibited. Violators are sentenced to dismissal from customs by the authorities for investigating administrative violations.

Chapter Two – Trafficking

Article 113- The following cases are considered as customs smuggling:

A- Goods that enter or leave the customs territory through an illegal route or without performing customs formalities. Also, goods that enter the country without customs formalities or through illegal routes and are discovered inside the country.

Note: Unauthorized route means routes other than the cases mentioned in Note (1) of Article (103) of this law.

B- Do not take out vehicles or goods of temporary entry, temporary entry for processing, foreign and return passage within the prescribed period from the customs territory and non-delivery of personal internal transit goods within the prescribed period, except in cases of non-exit or non-delivery to customs or Definitive clearance is not intentional.

Note: Submitting false documents that indicate the departure of vehicles and goods from the customs territory or their delivery to customs is also subject to the provisions of this paragraph.

(C) The removal of commercial goods from customs premises without declaration or payment or payment of entry fees, whether the operation is discovered while leaving the customs premises or after leaving. If the exporter is other than the owner of the goods or his legal representative, the customs will collect the price of the same goods and in the absence of the goods, and after receiving the prescribed customs funds, will return them to the owner of the goods and the perpetrator will be prosecuted.

D- Foreign transit goods to be replaced or partially removed.

E) The goods whose import or export is prohibited shall be declared under the title of permitted or conditionally permitted goods and under another name. Passing goods are subject to Note (2) of Article (108) of this law.

C- Existence of additional goods along with the declared goods which are not mentioned in the documents submitted to the customs, provided that the additional goods are not of the declared goods type. Additional goods subject to Article (54) of this law are excluded from the scope of this paragraph.

G- Vehicles and goods whose final export is prohibited or conditional and has been declared as temporary exit or cabotage and shall not enter the customs territory within the prescribed time limit. Exceptions to this provision are cases of force majeure and cases where the non-importation of goods is not intentional.

H- permitted or conditionally permitted goods which are declared under another name under the title of permitted or conditionally permitted goods, the sum of which is less than the sum of import rights, and using false documents, the passing goods are subject to Note (1) of Article (108) of this law. . False documents are documents in which the characteristics of the goods are mentioned that do not match the type and characteristics of the declared goods or are forged.

I- The goods should be declared by using the exemption inclusion by submitting a false declaration or unrealistic documents or by presenting fake licenses to the customs.

D) The replaced goods are prohibited for export or conditional or have a lower value and are replaced with the export goods for which the license has been issued.

Exempt goods that are transferred to another without observing the provisions of Article (120) of this law.

Article 114- According to the proposal of Iran Customs, persons who have a business card, if they commit smuggling of goods, their business card after examining the issue in a commission composed of representatives of the Ministry of Industry, Mines and Trade, Iran Chamber of Commerce and Industries and Mines and Iran Customs Temporarily suspended or permanently revoked.

Note: The revocation of the business card does not prevent the clearance of the goods for which, according to the regulations, the credit has been opened or its transportation has started before the deprivation.

Article 115- If, in the implementation of customs regulations and controls, a part of the consignment is found to be subject to customs smuggling regulations, the storage or confiscation of the rest of the goods or their vehicles is not allowed, unless their maintenance is necessary to prove smuggling or fines. .

Article 116- Any hacking or correction in the form of discovery, confiscation, deletion or addition of the name of a person or other persons in it as agents of discovery and change in its contents is prohibited and the perpetrator, if intentional, as forgery of government documents in judicial authorities. Is prosecuted. If the forgery involves another crime, the perpetrator will be prosecuted according to the relevant rules and regulations.

Article 117- Positive customs documents that can be cited in possible cases of smuggling are the following:

A- Customs import license

B- Customs

C- Receipt of deposit causes clearance of goods

D- Receipt of purchase of abandoned, confiscated and unowned goods

E- Passing license

C) Return license

G. Temporary entry permit

H- Temporary entry permit for processing

خ – پته derbas

D. Cranberry license (cabotage)

Export license

R- Temporary issuance license

G- Passenger card issued by free trade and industrial zones

G- Smart card completed and approved by customs

Note: The specifications mentioned in these documents must match the specifications of the goods and the distance between the date of issuance of the document and the date of discovery of the goods must be proportional to the type of goods and how they are used.

Article 118- The rules of detection, delivery, preparation of the minutes of smuggling, confiscation of goods and the accused, informant, discoverer, amount of fines, method of collection, sale and distribution of sales and fines, manner of referring the case to competent authorities and other cases not provided in this chapter Smuggling laws.

Section 9 – Exemptions and Prohibitions

Chapter One – Exemptions

Article 119- In addition to the exemptions mentioned in the Customs Tariff Table attached to the Executive Regulations of the Law on Export and Import Regulations and other exemptions established by laws, resolutions, agreements and contracts approved by the Islamic Consultative Assembly, the following are also exempt from import duties:

A- The goods used belong to the heads of foreign countries and their entourage

ب ـ

1- Goods officially used by foreign political missions and goods personally used by political agents and their families, subject to Article (36) of the Vienna Law on Political Relations, approved on 7/21/1343, subject to reciprocity and at the discretion of the Ministry of Foreign Affairs and Customs of Iran. in each case

2. Goods officially used by foreign consular missions and goods personally used by foreign consular agents and their family members within the limits of the Vienna Convention on Consular Relations, approved on 12/4/1353, subject to reciprocal treatment and at the discretion of the Ministry of Foreign Affairs. Iranian Customs in each case

3. Goods officially used by UN agencies and related specialized agencies and goods used by UN staff and experts serving in Iran within the framework of the UN Convention on Benefits and Immunities adopted on 12/13/1352 and the Law on Benefits Convention. And Immunities of Specialized Organizations of the United Nations, approved on 12/20/1352 at the discretion of the Ministry of Foreign Affairs and Customs of Iran

4- Goods used by foreign experts sent to Iran from the place of technical, economic, scientific and cultural assistance of foreign countries and international institutions, in accordance with the regulations of benefits and exemptions of foreign experts approved on 4/23/1345 at the discretion of the Ministry of Foreign Affairs and Customs of Iran in any case. Officially used by the inspectors of the Organization for the Prohibition of Chemical Weapons within the Law of Accession of the Government of the Islamic Republic of Iran to the Convention on the Prohibition of the Development, Production, Storage and Use of Chemical Weapons and their Destruction, approved on 5/5/1376 and other international conventions to which the Government Or joins the provisions of these conventions

5- Drilling tools, chemicals and scientific and technical operations equipment imported by the archeological faculties of the member countries of the United Nations Educational, Scientific and Cultural Organization (UNESCO) with the recognition and approval of the Cultural Heritage, Handicrafts, Tourism and Customs Organization of Iran in each case. For drilling and scientific discoveries

C- Radars and air navigation aids that can not be built domestically in the country upon the proposal of the country’s airports company and the approval of the Ministry of Roads and Urban Development and the approval of the Ministries of Industry, Mines and Trade and Economic Affairs and Finance

D- Military equipment including weapons and ammunition, military telecommunication equipment, transportation, tanks and other armored chariots and special defense vehicles, except for work and riding, and raw materials for the production of the mentioned items, which are approved by the Minister of Defense and Armed Forces Support. Purchased from the government budget or from any other credit that has been allocated for this purpose and approved by the government and exclusively for the purposes of the Ministry of Defense and Support of the Armed Forces and other armed and law enforcement forces and imported directly to the above-mentioned organizations.

Note: The Ministers of Economic Affairs, Finance, Defense and Support of the Armed Forces may, for military and security reasons, declare the imported goods exempt from inspection and declare them to the customs.

E) Special information items and equipment with the written approval of the Minister of Information

Note 1- The mentioned items are exempt from inspection and inspection.

Note 2- The provisions of this paragraph also include the export of the mentioned goods.

C- Foreign goods, return, transfer, cobbage, temporary import, temporary import for processing

G- Travel equipment, personal belongings, unused objects and non-commercial food items with the passenger

Note: The ceiling of the exemption value of the items subject to this paragraph for each passenger is an amount that is determined upon the proposal of the Ministry of Industry, Mines and Trade and the approval of the Cabinet. In the event of an increase, the surplus will be subject to payment of input fees while maintaining the non-commercial aspect.

H. Household and personal belongings of Iranians living abroad whose stay abroad is one year or more, and household appliances and objects of foreign nationals with a residence permit who enter Iran, provided that:

1- The above-mentioned supplies and objects must enter the customs territory from one month before to nine months after the person enters the customs territory. Cases of force majeure are exempted by the Iranian customs.

2- At the discretion of the customs, the said supplies and objects shall be commensurate with their social status and shall not have a commercial aspect.

3. Have not used such exemption in the last five years.

Note 1- Government employees who are sent abroad for a mission of one year or more, if they are summoned from abroad before the end of the mission and one year of suspension, also Iranians who are unjustly expelled from their country of residence at the discretion of the Ministry of Foreign Affairs are subject to one year. The stops mentioned in this paragraph are not.

Note 2: Home appliances are objects that are traditionally used by the person or family of the owner of those objects while staying in one place.

Note 3: Persons who enter the mainland from the free zones in compliance with the relevant regulations shall also be subject to the facilities of this paragraph.

I- Tools and hand tools, both electric and non-electric, related to the work or profession of Iranians working abroad and foreigners who come to Iran, provided that:

1. The employment of those persons in the profession and profession claimed to be certified by the Iranian consular authorities in the country of their previous residence. In places where there are no Iranian consular authorities, it is sufficient to provide a certificate from a local authority.

2- From one month before arrival to nine months after their arrival to the customs territory.

D. Personal belongings, home appliances and tools and handicrafts of Iranians living abroad who die, by presenting the minutes of the matriarch, which shall be prepared by the consular officers of the Government of the Islamic Republic of Iran within one year after death and up to one year after the issuance of the monopoly certificate. Inheritance enters the country.

Note: Local authorities, at the discretion of the Ministry of Foreign Affairs, in cases where the consular officers of the Government of the Islamic Republic of Iran are not in the country of residence, have the authority to prepare the said minutes.

Medicines and medical and hospital supplies needed for treatment and health of charitable and non-profit organizations with a certificate from the Ministry of Health, Treatment and Medical Education

Note: The list of these institutions will be approved by the Cabinet with the approval of the Ministry of Health and Medical Education and the proposal of the Minister of Economic Affairs and Finance.

Vehicles including ambulances, rescue command vehicles, special rescue vehicles excluding passenger, medicine, medical and hospital medical supplies, helicopters and rescue boats, food, clothing, blankets, tents, prefabricated houses or other rescue goods Required to assist victims of natural disasters or emergencies or other duties and missions specified in the Statute of the Red Crescent of the Islamic Republic of Iran, which is referred to as the Red Crescent of the Islamic Republic of Iran at the discretion of the Ministry of Economic Affairs and Finance

Note: Customs formalities and clearance of imported goods and items and donations are performed in the shortest possible time in the event of crises, accidents and national and regional accidents.

G- Ancient objects related to the heritage of Iranian culture and civilization, whether they have already been taken abroad or obtained abroad with the recognition and approval of the Cultural Heritage, Tourism and Handicrafts Organization

G. Arrival of artistic and cultural objects in order to form an archive of museums and cultural and artistic exhibitions, libraries and cultural and artistic exchanges and repair and restoration of antiquities by the Ministry of Culture and Islamic Guidance, National Archives and Library of Iran and Cultural Heritage, Tourism and Handicrafts Organization. As the case may be

Q- Antique objects related to the cultural heritage and civilization of other countries that enter the country to establish or complete public museums at the discretion and approval of the Cultural Heritage, Tourism and Handicrafts Organization.

Export goods that are returned for any reason in accordance with the provisions of Article (65) of this law

Note: The meaning of the word in this law is that the exported goods returned to the country have not been dealt with abroad or have not been used.

P. Fuel and oil consumed by vehicles in the normal amount in entering and leaving the country

Z- Commercial samples of babies that are not inherently priced at the discretion of customs and can not be traded in custom, in compliance with the relevant convention

Note: In the case of samples with an intrinsic price, the owner of the goods can make it unsaleable and clear it in the presence of customs officers.

I- Medals, badges and statues awarded by Iranian governments and international organizations officially to Iranian citizens

Cargo and passenger planes

A- Catalog (catalog), booklet (brochure), calendar, CDs, booklet containing technical and commercial specifications of goods, documents related to transportation of goods, technical drawings without commercial aspect

Gh- Import of production line machinery at the discretion of the Ministry of Industries and Mines by authorized production, industrial and mining units

Note 1- The goods subject to this article are not subject to restrictions and prohibitions, with the exception of religious and legal restrictions and prohibitions, in compliance with the provisions of the second chapter of the ninth section of this law, entitled “prohibitions”.

Note 2- Exemptions subject to paragraphs (c) to (d) of this Article do not include vehicles.

Article 120- Goods subject to paragraphs (b), (e), (d), (r) and (j) of Article (119) of this law and goods which are cleared according to special laws or approvals of the Council of Ministers with exemption from import duties if before expiration Ten years from the date of its clearance, to another person who is not entitled to use the exemption under the same conditions, whether it is final or authorized, must pay the relevant funds with a deduction of the amount that is considered in proportion to the exhaustion and depreciation.

Exceptions are made in cases where the transfer is otherwise prescribed in accordance with the relevant regulations.

Note: The transfer of the goods subject to this Article before fifty years from the date of clearance requires the entry permits.

Article 121- The import duty of parts, accessories and materials that are imported for consumption in the manufacture, assembly or packaging of objects or materials or devices in cases where it is included in a row of the tariff table whose total source of input duty is more than the sum of source of input of object or material or device Be prepared at the discretion and supervision of the Ministry of Industry, Mines and Trade on the basis of the entry fee of the relevant object or material or device is received.

Chapter Two – Prohibitions

Topic 1 – Prohibitions on definitive entry

Article 122- Definitive import of the following goods is prohibited:

A- Prohibited goods according to the holy sharia of Islam and according to the law

B- Prohibited goods according to the customs tariff table or approvals based on law

Article 129- In cases where the customs broker or the relevant clearance employee intentionally prepares false declarations that guarantee the financial loss of the government during the customs formalities, his violation shall be considered upon the proposal of the Iranian Customs in the Commission for Investigation of Violations, which consists of the following persons:

A- Representative of the Ministry of Industry, Mines and Trade

B- The representative of the Union of Customs Brokers with the introduction of the Iranian Chamber of Commerce, Industries and Mines (in the absence of the union, the representative of the chamber) and, as the case may be, the representative of the Iranian Chamber of Cooperatives in cases related to the cooperative sector.

C- Iranian Customs Representative (Head of Commission)

The commission invites the relevant customs broker to investigate the matter and, if the violation is proven to be intentional, notifies the customs broker’s license or his card in proportion to the amount and number of violations, suspends it or permanently invalidates it in writing to him and the customs. If a customs broker or customs officer is involved in the commission of a customs smuggling operation, in addition to enforcing the above provisions, he shall be subject to the penalties provided for in the smuggling laws. If the act against him requires other punishments, he will act according to the relevant regulations.

The commission and its secretariat are formed in the Iranian customs.

Note 1- Suspension or revocation of the license does not prevent the customs formalities of the declarations that have been submitted before.

Note 2: If the violating customs broker is a legal entity, the provisions of this article shall apply to both the said legal entity and those in which the legal entity has the right to sign and has signed a declaration of violation or has intervened in that illegal act. The said customs officer must be a natural person. During the period of prohibition, he / she cannot act as a person who has a signature in a legal entity of the customs broker in the affairs of the customs broker.

Article 130- Transportation companies, which according to the transportation document and in fulfillment of their obligations are also responsible for the duties of clearance and delivery of goods at the destination to its owner, must have a customs broker license to perform the clearance formalities. Provided that the company’s articles of association explicitly mention the possibility of this activity.

Note: Carrying out customs formalities for domestic transit goods in the form of one-way transportation, foreign transit and transfer by the relevant transport and transportation companies does not require a customs broker card. In such cases, the bill of lading is considered as a power of attorney.

Article 131- Express Carrier Companies, which are responsible for the transportation and delivery of goods, may declare and deliver the goods to their owners only by submitting a bill of lading and invoice to the customs, observing other regulations.

Note: The list and amount of goods to be cleared and the manner and rules of activity and responsibilities of the mentioned companies shall be determined within the provisions of this law in the executive regulations.

Article 132- The customs broker, transport and transportation companies and all natural and legal persons are responsible for the actions of their employees and their representatives introduced to the customs.

Section 11 – Review and measures after discharge

Chapter One – Generalities

Article 133- The customs are obliged to inspect all the packages, declarations and other customs documents related to the clearance of goods after signing the license or license, at least once in terms of correct implementation of the regulations and that the relevant customs funds have been received correctly and completely in accordance with the regulations. , Review.

Article 134- The Iranian Customs may review any number of customs declarations that it deems necessary within the legal deadline.

Note: The customs are obliged to send the required declarations and papers for re-examination based on the request of the Iranian customs before the expiration of the six-month legal deadline.

Article 135- Whenever it is found out after the clearance of the goods from the customs that the funds that are the responsibility of the customs have been received more or less than what was prescribed, or have not been received or have been received incorrectly, the customs and the owner of the goods may Demand and receive from each other the customs of the goods in question, the deduction received or the overpayment. Overpayments are deducted from the current revenue source.

Note 1- The deduction received less than one million (1,000,000) Rials cannot be claimed for each declaration.

Note 2: If, according to special laws, another legal deadline is set for the request of funds, the collection of which is the responsibility of the customs, the case shall be included in the relevant deadlines.

Note 3: If, after the clearance of the goods, the exemption order is submitted to the customs within six months from the date of signing the license or customs certificate, the relevant payment amount may be refunded in accordance with the regulations.

Article 136- The customs party to demand the deduction received or the refund of the overpayment is a person in whose name the customs license or certificate has been issued as the owner of the goods.

Chapter Two – Received Deduction

Article 137- The customs is obliged to inform the owner of the goods about the difference or all the amounts of the deduction received in a written request to the owner of the goods and in case of lack of access, to the lawyer or representative of the owner of the goods at the address stated in the declaration. The notification of the claim to the lawyer or representative of the owner of the goods, even if the power of attorney or agency is limited to the clearance of the goods, is a definite period of six months.

Note 1- The day of signing the license or the date of notification of the received deduction is not considered as part of the six-month deadline.

Note 2: The claim must be related to a license or certificate and its amount and legal document must be specified.

Article 138- The persons from whom the deduction received is demanded, if they have an objection to the requested amount, they can declare their reasons of objection in writing to the customs within thirty days from the date of notification of the claim. Refuses to continue the claim, otherwise the reason for rejecting the objection will be communicated to the taxpayer, in which case if the owner of the goods remains to object, he can request the case to be referred to the Customs Dispute Resolution Commission within ten days from the date of notification. . The referral of the case after the above deadlines is possible up to a maximum of six months and requires the provision of the requested amount.

Article 139- In case of non-payment and non-objection within the deadlines specified in Article (144) of this law and other cases that are finalized according to this law, the executive operation of collecting claims will begin.

Article 140- From the date of the definiteness of the claim, in addition to the difference, the value of the deduction amount of the late penalty shall be calculated and received for each month in relation to the delay period equal to half a percent (0.5%).

Chapter Three – Overpayment

Article 141- Requests for rejection of overpayments that are claimed after the goods have been removed from customs shall be processed when they meet the following conditions:

(A) Any request for refusal of overpayment shall relate only to a customs license or certificate and shall state the amount and reason for the refund request.

B) The presentation of the original license or customs certificate is required to reject the overpayment, unless it is proven that the original document has been destroyed, in which case the applicant must make an obligation that he can be held responsible if found to be contrary.

C- The criterion for determining the date of submission of the request for rejection of the overpayment is the date of its registration in the customs office of the place of clearance or the Iranian customs.

D. The day of issuance of the license and the day of registration of the application for rejection of the overpayment at the customs are not considered as part of the said six-month period.

Article 142- The overpayment amount must be returned to the owner of the goods or his legal representative who has the right to receive the money within one month from the time of certainty. In case of late payment, the customs will pay half a percent (0.5%) of the overpayment amount to the owner of the goods as a penalty from the place of the fine collected in Article (140).

Note: After rejecting the overpayment, the customs is obliged to indicate the amount by mentioning the amount in the text of the original license or customs certificate and the declaration, unless it is proved that the original document has been destroyed, in which case the applicant must , Assume all its responsibilities.

Chapter 4 – Post-clearance audit

Article 143- The Iranian Customs is obliged to ensure that the customs regulations are observed within three years from the date of issuance of the document according to which the goods are cleared through customs, in case of discovery of false documents that are not subject to smuggling. Unjustified concessions for the owner of the goods to determine and receive a fine of thirty percent (30%) to three times the value of the goods subject to the said document with the approval and discretion of the Iranian Customs. Receiving this fine does not preclude prosecution, as the case may be, in accordance with the relevant articles of the Islamic Penal Code.

Note 1- In the case of funds that are unjustly returned by fraud and deception, in addition to receiving the original amount of the refund, fines equal to one hundred percent (100%) will also be received.

Note 2: The owners of goods, transport companies, customs brokers and other relevant persons are obliged to submit the documents requested by the customs in relation to the subject under consideration, as the case may be.

Section 12 – Customs Dispute Resolution Authorities

Article 144- The authority to investigate customs disputes in determining tariffs, value of goods, fines, except for cases of customs smuggling, force majeure (customs force) and customs regulations, is the Commission for Investigation of Customs Disputes. This commission is composed of the following persons:

A- Four main members of the Iranian customs staff

B- Two main members of the Ministry of Industry, Mines and Trade

C- A main member of the staff of the Ministry of Economic Affairs and Finance

A main member as a representative of the Iranian Chamber of Commerce, Industries and Mines

E) One main member as the representative of the Chamber of Cooperation

Note 1- The members of the Commission shall be selected from among the persons informed about the customs affairs by the said bodies.

Note 2: The members of the Commission shall be considered equal to the Director General and must have at least fifteen years of relevant work experience and be elected by the Director of Iranian Customs, the relevant ministers and the heads of the said chambers.

Note 3- Along with each of the main members, one person is also introduced as an alternate member.

Note 4- The decision of the Customs Dispute Resolution Commission shall be binding, except in cases where the amount of the difference between the opinion of the customs and the accepted taxpayer or the customs value of the goods, which is a difference in terms of import and export, is more than fifty million (50,000,000) Rials. In this case, the taxpayer can request that the matter be referred to the Appeals Commission within twenty days from the date of notification of the vote.

Note 5: Disputes between individuals and customs at the request of the taxpayer shall first be commented on in the Iranian customs headquarters, and if the taxpayer remains to object, the case shall be referred to the Commission by the Director General of Iranian Customs or a person appointed by him in writing. Customs disputes are referred. To file a dispute in the said commission, the owner of the goods must pay the equivalent of half a percent (0.5%) of the disputed amount as a deposit right.

If the decision issued by the Customs Dispute Resolution Commission confirms the customs theory, the said amount is considered as definite income, but if the decision is in favor of the owner of the goods or the dispute is referred to the Appeals Commission at the request of the owner of the goods. If the goods are, the deposit amount will be refunded.

Disputes related to customs smuggling are handled by the competent authorities.

Note 6- The Commission shall give an advisory opinion on tariff inquiries and comments on plans and reports submitted by the Director General of Customs. In cases where a tariff is set in the implementation of Article (43) of this law, it is binding on the customs.

Note 7- In cases where the Commission encounters cases other than the subject of dispute during the examination of the files, it shall be referred to the Director General of Customs of Iran.

Note 8- The meetings of the Customs Dispute Resolution Commission shall be formalized with the presence of at least six members and its approvals shall be valid by a majority vote of all members (at least five members).

Note 9- The reasons, justifications and documents of the vote must be specified in its text and the opinions of the minority must be mentioned in it.

Article 145- From the main members of the Dispute Resolution Commission, a chairman and a deputy chairman shall be elected by secret ballot in the first meeting of the commission and shall be appointed by the order of the Director General of Customs.

Article 146- The Customs Disputes Review Commission is composed of the following persons:

A- An employee of the Ministry of Economic Affairs and Finance selected by the Minister (Chairman)

B- One of the deputies of Iran’s customs elected by the director general of Iran’s customs (Nieberis)

C- An employee of the Ministry of Industry, Mines and Trade selected by the Minister

D. One of the judges is elected by the head of the judiciary

E) One of the members of the Board of Directors of the Iranian Chamber of Commerce, Industries and Mines with the introduction of the Chairman of the Chamber or one of the members of the Board of the Chamber of Cooperatives to be elected by the Chairman of the Chamber on the case of cooperatives

Note 1- Along with each of the main members, a person is also introduced as a substitute. The members of the commission must have at least twenty years of relevant work experience.

Note 2: In order to file a dispute with the Appeals Commission, the owner of the goods must pay the equivalent of one percent (1%) of the amount in dispute as the right to process the deposit. If the decision issued by the said commission is in confirmation of the customs theory, the said amount is considered as definite income, but if the above-mentioned commission is in favor of the owner of the goods, the deposit amount will be refunded.

Note 3- Those who, as a member of the Customs Dispute Resolution Commission, have voted on the files do not have the right to participate in the review commission and vote on the same case.

Note 4- The decisions issued by the review commission are final and binding and can be appealed in the Court of Administrative Justice only in a form within thirty days from the date of notification of the decision.

Article 147- The members of the commissions are elected for two years according to the official administrative rulings and cannot be changed during the mentioned period except in case of retirement, resignation, suspension, administrative or criminal conviction, transfer to other organizations and unjustified absence for more than three consecutive sessions.

Note: Membership in the commissions can be extended only for another two-year period.

Article 148- In cases where the number of cases referred to the Commission so requires, the Director General of Customs of Iran may request the ministers and authorities mentioned in Articles (144) and (146) to appoint more members to form new commissions for handling customs disputes and appeals for a certain period. Introduce. In this case, other agencies are also obliged to introduce the requested members in accordance with the conditions stipulated in this law.

Article 149- The opinions of the commissions on similar cases cannot be generalized, but the Iranian customs headquarters units can agree with the latest final opinions of the commissions that the opinions of the Customs Dispute Resolution and Appeals Commissions coincide in similar cases, provided that such opinions are accepted by the owner. Commodities should also be cited.

Section 13 – Other regulations

Article 150- When, in addition to the trade agreements of the government with other countries, import duties for certain goods are determined to a source other than those specified in the tariff table, as long as the said agreements remain in force, the import duties of those goods shall be in accordance with the source specified in the agreements. The stipulation in them will be received unless it is given or forgiven less entry fee in the tariff table.

Article 151- Tariff or trade preferences for products originating in the country of the Contracting Party shall apply when the goods are shipped directly from that country.

Note: The meaning of direct transport is:

A- Products that are transported without crossing the territory of another country.

B) Products to be exported from other countries, provided that such transit is justified for reasons such as geographical conditions or other transport and transportation requirements, and the goods pass under the supervision of transit countries without any operation.

Article 152- In all cases related to this law, the residence of the owner of the goods or his legal representative is the same as stated in the customs declaration or application. In the event of a change of residence, the new location must be notified immediately with full details, and until otherwise notified, all notices, invitations, rulings of the relevant commissions and executions will be communicated to the same place specified in the declaration or application form. If the address provided is unrealistic and the taxpayer is not known in that place, the written report of the notifying officer below the notification shall be considered as legal notification.

Note: Other notification procedures mentioned in this article are subject to the provisions of legal notification of civil procedure.

Article 153- The issuance of a duplicate, a copy or a certified image of the documents of receipt and clearance is strictly prohibited, but the owner of the document can request the customs to submit the certificate stating the meaning of the document to him.

Article 154- Governmental authorities receiving goods may transfer their affairs of delivery and transformation of goods such as transportation and warehousing or non-customs places to the non-governmental sector in accordance with the provisions of this law in accordance with the list approved by the Iranian Customs. The consignee is obliged to act in accordance with the duties and responsibilities mentioned in this law. The assignment of warehousing duties and the transfer of places for the storage of non-customs goods is subject to prior coordination with the Iranian Customs.

Article 155- In cases where the Government of the Islamic Republic of Iran, in accordance with the law, has accepted membership in international conventions and agreements related to customs and deemed it binding, the methods and executive instructions of these agreements shall be prepared by the Iranian Customs and approved by the Cabinet.

Article 156- Fines and other Rial quotas determined in this law shall be changed every three years based on the price index announced by the Central Bank of the Islamic Republic of Iran upon the proposal of the Ministry of Economic Affairs and Finance and the approval of the Cabinet.

Article 157- Persons who take or take goods, both domestic and foreign, from the territorial waters of the border, must deliver them to the nearest customs, and the customs is obliged to immediately prepare a report indicating the characteristics of the goods and submit it to the signatory.

After registering in the warehouse office and issuing the warehouse receipt, the customs is obliged to immediately announce the situation in a widely circulated newspaper and specify that if someone considers himself the owner of the said goods, he can submit documents to the customs for payment for a period of one year from the date of publication. Refer to the import of foreign goods and the clearance of goods and the payment of costs for taking them out of the water and the like.

If no one goes to the customs by the end of the said period, the said goods will be considered as unknown and after the sale by the authorized institution by the supreme leader, the relevant expenses can be paid from the place of sale.

Note 1- In case of sunken or damaged vessels and their remains which are transported by the Ports and Maritime Organization

با رعایت ماده (37) قانون دریایی ایران مصوب 29/6/1343 اقدام میشود.

Note 2: Perishable goods and goods whose maintenance incurs additional costs or risks, shall be sold in accordance with the relevant regulations, and the proceeds from its sale shall be kept as deposits until the final assignment is determined.

Article 158- With the exception of the cases specified in this law, the manner of import and export of goods, delivery and transformation, maintenance, restrictions and prohibitions in free zones and special economic zones, as the case may be, shall be subject to the relevant laws.

Article 159- The exchange of goods in cross-border trade, such as border crossing, casing, border markets, in compliance with the relevant laws, is subject to the provisions of this law in terms of customs controls and formalities.

Article 160- Two percent (2%) of the entrance fee shall be deposited in a special account with the Treasury called the Customs of the Islamic Republic of Iran and the equivalent shall be provided to the said organization from the special credit provided in the annual budget. The Customs of the Islamic Republic of Iran spends seventy percent (70%) of the validity of the subject of this Article on equipping customs and customs buildings and organizational houses with the priority of border customs and reports the performance of this Article to the Economic Commission of the Islamic Consultative Assembly once every six months.

Note 1- The customs budget of the Islamic Republic of Iran, including expenditures, acquisition of capital assets and credits subject to this Article, shall be considered centrally in a separate row in the annual budget bills.

Note 2: Consumption of 30% of the credit subject to this article is excluded from the scope of the General Accounting Law and other general government regulations and is subject to the Law on How to Spend Credits, which are exempted from the General Accounting Law and other general government regulations. / 1364 », is.

Note 3- The cost of credits subject to this Article shall be within the framework of the relevant laws in accordance with the instructions issued by the Minister of Economic Affairs and Finance.

Article 161- The customs is obliged to allocate twenty percent (20%) of the resources subject to Article (160) of this law in order to encourage, persuade, reward and welfare and medical expenses and to provide housing expenses for the employees of the customs and other executive bodies in places under management and supervision. The customs subject to Article (12) of this law shall provide services in accordance with their role. Remuneration for employees stationed at land and sea border customs, airport customs and customs headquarters in provincial capitals is 3, 2 and 1.5, respectively.

Article 162- The customs is obliged to allocate ten percent (10%) of the resources subject to Article (160) of this law in order to train, research and raise the level of awareness, skills and information of customs employees and other matters that increase the productivity of customs employees and collect government salaries. To spend.

Article 163- For the purpose of prevention, prevention, preparedness to deal with and assistance in accidents, equal to half a percent (0.5%) of the total customs duties and commercial profits that belong to the goods imported to the country, shall be taken from importers and deposited in the treasury of the whole country. The equivalent is included in the annual budget of the Red Crescent Society to be spent in line with legal missions.

Article 164- The executive by-laws of the cases not specified in this law shall be prepared by the Ministry of Economic Affairs and Finance within six months after the effective date and shall be approved by the Cabinet.

Article 165- The following laws and regulations shall be repealed from the time this law enters into force:

A- Law on Customs Affairs approved on 3/30/1350 and its subsequent amendments and additions

B- The executive by-law of the Law on Customs Affairs approved on 1/20/1351 and its subsequent amendments and additions

C- The legal bill regarding political consignments and personal belongings belonging to Iranian and foreign political representatives, approved on 28/3/1359

D- Paragraphs (1), (2) and (3) of Article (2) and Articles (12), (14) and (17) of the Law on Export and Import Regulations approved on 7/4/1372

E- The single article of the law on unification of the formalities of import and export of goods and services from the country approved on 12/17/1382

C- Article (41) of the VAT law, with the exception of notes (1) and (3) approved on 2/17/2008

G- Article (4) of the Passport Law approved on 10/12/1351

The above law, consisting of one hundred and sixty-five articles, was approved by the Islamic Consultative Assembly in a public session on Sunday, November 22, 2011 and was approved by the Guardian Council on 9/2/2011.