Export and Import Regulation Law
Article 1- The regulations for the export and import of goods and the provision of relevant services to all exporters, importers, as well as those to whom the inclusion of the law requires the mention of names shall be determined in accordance with this law and all laws contrary to it shall be repealed.
Article 2: Export and import goods are divided into the following three groups:
1- Authorized product: It is a product whose export or import does not need to obtain a license in compliance with the rules.
2- Conditional product: It is a product that can be exported or imported by obtaining a license.
3- Prohibited goods: It is a commodity whose export or import is prohibited according to the holy sharia of Islam (on the basis of buying and selling or consumption) or according to the law.
Note 1- The government can prohibit the export or import of some goods according to the special requirements and conditions of the time by observing the relevant laws.
Note 2- The type and specifications of the goods of each of the above three cases will be determined based on the regulations prepared by the Ministry of Commerce and approved by the Cabinet.
Article 3: Exporting and importing goods commercially requires a business card issued by the Iranian Chamber of Commerce, Industries and Mines and approved by the Ministry of Commerce.
Note 1- The criterion of commerciality of the goods as well as the manner of issuance, renewal and revocation of the business card shall be in accordance with the executive regulations which shall be approved by the Cabinet.
Note 2- The Ministry of Commerce is the authority to review and make a final statement in the event of a dispute between the card applicant and the Chamber.
Note 3: Border cooperatives, sailors, cocoons and Iranian workers residing outside the country with a job card from the Ministry of Labor and Social Affairs are exempted from having a business card.
Article 4- The Ministry of Commerce is obliged to make general changes to the executive regulations of this law and the tables attached to the export and import regulations before the end of each year, for the following year and their occasional changes during the year, after consulting the relevant agencies and chambers. Prepare the acquired rights and publish them for public information after the approval of the Cabinet.
Note: All directives and instructions related to the export and import of goods are announced exclusively through the Ministry of Commerce to the relevant executive organizations.
Article 5 – All Ministries of Production are obliged to announce their proposals to the Ministry of Commerce every year on the conditions of export and import of similar goods of domestic production according to domestic needs and requirements of the country for next year, no later than February 6 of the same year.
Note – Other relevant agencies and chambers can submit their proposals regarding the relevant items according to the domestic needs and requirements of the country to the Ministry of Commerce by the 15th of Bahman.
Article 6- The priority is to transport all the imported goods of the country with Iranian vehicles. Instructions for the use of foreign vehicles, including sea, air, road and rail, shall be prepared by the Supreme Transport Coordination Council of the country in accordance with the regulations approved by the Cabinet.
Article 7- The government is obliged to allocate special places to maintain the security of the goods needed for the repair and equipping of the country’s naval and air commercial fleets.
Note 1- The transit of the goods subject to this Article from one point of origin to another is allowed in compliance with the regulations related to transit.
Note 2- Such goods are exempted from the payment of customs duties and commercial profits and any duties.
Note 3- The part of the needs of the mentioned fleet that can be provided from inside the country is exempt from any obligation and obtaining export licenses.
Article 8- Importers of various goods, both governmental and non-governmental, must apply exclusively to the Ministry of Commerce to obtain an entry permit and register an order.
Note 1- Agreeing with the import of goods is also considered as a clearance license and there is no need to obtain a separate license.
Note 2- Border households or their cooperatives, sailors, cocooners and employees of vessels who enter the goods for their personal consumption are exempted from the subject of this article.
Article 9 – The Central Bank of the Islamic Republic of Iran and the Customs of Iran are obliged to send the statistics of order registration, opening and clearance of goods to the Ministry of Commerce and other relevant organs and chambers once every three months.
Article 10- The government is obliged to specify the following points regarding border exchanges in the executive regulations:
1- Points or depths of border margins whose inhabitants are allowed to exchange borders.
2. The type and amount of goods that can be exported and imported by border families or their cooperatives, Iranian workers authorized to work abroad, border cocoons, sailors and employees of vessels traveling between the coasts of the Islamic Republic of Iran and other countries.
3- Conditions that the mentioned individuals and groups must have.
4- Conditions for export and import of goods and fulfillment of obligations.
Note 1- Importable goods that are imported by border households or their cooperatives and the employees of vessels for their personal use, with the approval of the Cabinet on public goods from the payment of thirty percent (30%) to a maximum equal to one hundred percent (100%) of customs duties and Related commercial profits and in the case of home appliances are exempt from a maximum payment of up to fifty percent (50%) of customs duties and related commercial profits.
Note 2: Workers and Iranians authorized to work outside the country can determine the industrial machinery, tools and raw materials required by the country by observing the amount and using the percentage exemption from commercial profit, which is jointly determined by the Ministry of Commerce, Ministry of Labor and Social Affairs and the relevant Ministry of Industry. The ministers arrive, enter.
Article 11- The government is empowered in each of the border areas that deems it useful to establish a border market, taking into account priorities such as local talent, the need for employment and the development of trade relations with the neighboring country.
Article 12- Importation before export of materials and goods used in production, completion, preparation and packaging of export goods as temporary entry by presenting a valid commitment or promissory note to customs is exempt from payment of all funds related to import, except for cost or commission. .
Note 1- If the goods made from imported materials and goods subject to this Article are not issued within the specified deadline, the customs is obliged to prosecute the importer in order to enforce the rights of the government.
Note 2: The goods subject to this Article are exempted from obtaining the licenses stipulated in the table attached to the export and import regulations.
Note 3- The importer is not personally obliged to export, but its export is sufficient to fulfill the obligation by presenting its customs license.
Article 13 – All export goods of the country (with the exception of crude oil and its downstream products which are subject to its own regulations) are exempt from any obligation or foreign exchange contract.
Article 14- The difference received by the Consumers and Producers Protection Organization and all the funds received by the customs, except for the cost and wage aspects, in relation to the goods, materials, components and foreign parts used in the manufacture, completion, preparation and packaging of export goods according to instructions. Specified in the bylaws, returned to the issuer.
Note 1- In case of any dispute between the exporter and the customs, the matter shall be discussed in a commission composed of representatives of the Ministry of Commerce, the Chamber, the relevant ministry, the Iranian Customs and the Export Development Center, and a final decision shall be made.
Note 2: The Ministry of Economy and Finance is obliged to open a centralized account in the name of the Consumers, Producers and Producers Protection Organization of Iran and the Iranian Customs in order to provide payment funds subject to this article. The above funds should be taken.
Note 3- In the case of imported materials and goods used in the manufacture of export goods, which have been definitively cleared through customs, the funds paid for final import after the export of the product can be refunded based on the time of export.
Note 4: If the goods used in the manufacture of export items are domestically produced, but the materials are imported from abroad, the funds paid for the said materials can be refunded.
Note 5: If domestically produced goods are sold to organizations and individuals who are exempted from importing similar foreign goods, the funds paid for the import of goods and their materials, components and parts may be refunded to the producer in accordance with the provisions of this Article.
Note 6- Imported goods that are exported directly and without deformation are subject to the facilities of the above-mentioned article.
Article 15 – The Ministries of Commerce, Economic Affairs and Finance are obliged to support domestic production in order to simplify the calculations related to the amounts received from imported goods such as commercial profits, customs duties, the difference between the Consumers and Producers Protection Organization, the right to register orders, the right to monopoly. , Municipal tolls, local municipal tolls (cooperatives), Red Crescent tolls, asphalt tolls, air tolls, port tolls, medical tolls, etc., except for the amounts received as customs duties, fees or commissions for each of the tariff tariff lines. Determine the appropriate source under the heading of “commercial profit” and notify it to the customs of the Islamic Republic of Iran.
Article 16 – How to check the price of imported goods for order registration is specified in the executive regulations approved by the Cabinet.
Article 17- A passenger who enters the country, in addition to personal belongings, can import goods up to the ceiling approved by the Council of Ministers with exemption from customs duties and commercial profits.
Note 1- The list of goods accompanying the passenger is prepared and announced by the Ministry of Commerce.
Note 2: The provisions of this article also include passengers entering the free zones.
Note 3: A traveler who leaves the country (including Iranian and foreign nationals) in addition to his personal belongings, can take domestic products and products without a ceiling, provided that it is not commercial, and foreign goods abroad up to the value limit mentioned in this article. N.
Article 18 – The imposition and collection of any duties on export items and goods by provincial and local authorities is prohibited and the perpetrators will be prosecuted as legal violations.
Article 19 – The government may annually allocate funds in the annual budget under the title of export incentives and with the help of interest on payment facilities upon the proposal of the Ministry of Commerce and the approval of the Cabinet.
20. The government is obliged from the beginning of 1373 to the importers of non-governmental sectors that import goods commercially, equal to one percent (1%) of the total funds received for customs duties and commercial profits of all imported goods in addition to customs duties and commercial profits. Receive special duties and deposit them in the general revenue account of the country. Each year, one hundred percent (100%) of the amounts deposited in the public revenue account of the country in this regard, from the credit provided for this purpose in the budget law each year, will be provided to the relevant executive agencies with the approval of the Cabinet. According to the executive regulations of this law, to encourage and develop the export of non-oil goods, as well as to set up a fund to guarantee export, training and commercial advertising.
Article 21 – The Cabinet is obliged to support domestic producers and regulate the country’s trade policy, while observing the situation of consumers, within two months from the date of enactment of this law to prepare a bill on customs duties on imported goods and amend Article 37 of the Law on Customs Affairs. And submit it to the Islamic Consultative Assembly for approval.
Article 22 – The Ministry of Commerce is obliged to prevent the export of export carpets from 30 rows and up without a birth certificate from 1/1/1374 in order to preserve and protect Iranian carpets and create a suitable ground for its support in world markets. The Chambers of Commerce, Industries and Mines will issue a birth certificate from the above date upon the request of the issuer and will be incentive until that date.
Article 23- The Ministry of Commerce is obliged to prepare its executive regulations and approve them by the Cabinet within one month from the date of notification of this law.
Article 24 – The Ministry of Commerce is responsible for the proper implementation of this law and its executive regulations.
The above law, consisting of twenty-four articles and twenty-five notes, was approved by the Islamic Consultative Assembly in a public session on Sunday, October 25, 1993, and was approved by the Guardian Council on 11/7/1372.