Abandoned goods, confiscated (confiscated) and handed over to customs
Article 33- Abandoned goods subject to Article (24) of this law and confiscated goods and transfer to customs shall be sold by the Organization for the Collection and Sale of Proprietary Property as the person in charge of selling 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- The companies transporting or bringing the goods are obliged to deliver the goods to the customs warehouses and also 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 consignee and determine its amount, type, value and other characteristics and state them in the text of the declaration. Also calculate the costs of performing the 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 property collection and sale organization.
Article 35- If the abandoned goods are prohibited, 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. Announce the means of placing an advertisement in a widely circulated newspaper. If the owner of the goods objects 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 within 15 days from the date of referral to the relevant judicial authority by submitting a certificate to the relevant customs. To announce. Otherwise, the goods will be definitively confiscated by the government.
Note: The confiscated goods are 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. The regulations are sold and the proceeds from the sale are kept as a deposit until the final assignment is determined, unless the said authority deems it necessary to continue holding the same goods 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 Collection and Sale of Proprietary Property is obliged to receive the abandoned goods and confiscate them from the consignee under the supervision of the customs and transfer them to their warehouses immediately after performing the formalities mentioned in Articles (33) and (34) of this law. N.
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 recipient’s reference within 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 two months, the said cargo shall also be subject to 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 of the relevant transportation 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 of 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. 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 circulation 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 41- The following are exempted from submitting the declaration:
(A) Goods declared and cleared under special forms in accordance with 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 the bags containing the said packages The goods are exempt from submission of declaration and evaluation, even if not as a sample.
Article 42- In exceptional cases and in case of urgently required 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 tariff is mandatory for the parties when it is referred and determined at the request of the interested party to the Customs Dispute Resolution Commission. Those 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 tariff is mandatory for the customs when it is approved by the Customs Dispute Resolution Commission and the goods in question are opened for one credit and up to one year after the announcement by the inquirer, credit opening or import.
Note: In cases where the customs determines the tariff for the declared goods, in case of a change in the tariff, according to the new determination of the customs, only the difference will be taken and no fine will be subject to payment.
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 in the case of goods whose packaging has this feature in custom. Estimated net weight is not accepted for the goods that are imported in bulk. 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 a higher amount than what has been declared, the declarant may pay the entrance fee based on his declaration, in cash and Stop payment and clear the difference and possible penalty 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 authority responsible for the delivery of the goods is notified.
Note 2: The warehousing cost subject to this Article shall be provided from the credit provided for in this purpose in the budget law every year, except in cases where the consignee authority is not able to deliver the goods for any reason, and shall be paid by the customs to the consignee authority.
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 accordance 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.