Customs dispute resolution authorities
The Customs Dispute Resolution Commission is the authority to deal with customs disputes in determining tariffs, value of goods, fines, except for cases of customs smuggling, coercion (force majeure) and customs regulations. 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 a representative of the Cooperative Chamber
The members of the commission are selected from among those who are aware of customs affairs by the said bodies.
The members of the Commission shall be considered as General Director and shall have at least fifteen years of relevant work experience and shall be elected by the Director of Customs of Iran, the relevant ministers and the heads of the said chambers.
Along with each of the main members, one person is also introduced as an alternate member.
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 taxpayer accepted or the customs value of the goods, which is a difference in terms of import and export, is more than fifty million Rials, in which case the taxpayer Within twenty days from the date of notification of the decision, request the referral of the matter to the Appeals Commission.
Disputes between individuals and customs are first commented on at the request of the taxpayer at the Iranian Customs Headquarters, and if the taxpayer remains to object, the case shall be referred to the Commission by the Director General of the Iranian Customs or a person designated 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 of the disputed amount as a deposit fee.
If the decision issued by the Customs Dispute Resolution Commission confirms the customs theory, the said amount will be considered as definitive 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. In favor of the owner of the goods, the deposit amount will be refunded.
Disputes related to customs smuggling are handled by the competent authorities.
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 applicable to the customs.
In cases where the Commission encounters issues other than the subject matter of the dispute, it shall be referred to the Director General of Customs of Iran. The meetings of the Customs Dispute Resolution Commission shall be formalized in the presence of at least six members, and its resolutions shall be valid by a majority vote of all members (at least five members).
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. From among the main members of the Dispute Resolution Commission, one chairman and one vice-chairman shall be elected by secret ballot at the first meeting of the commission and shall be appointed by the order of the Director General of Customs. The Customs Dispute Resolution 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 Deputy Ministers of Customs of Iran elected by the Director General of Customs of Iran (Vice President)
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 directors of the chamber of cooperation to elect the chairman of the chamber regarding the case of cooperatives.
Along with each of the main members, a person is also introduced as an alternate. The members of the commission must have at least twenty years of relevant work experience. 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.
Those who have voted on the files as members of the Customs Dispute Resolution Commission do not have the right to participate in the Review Commission and vote on the same case. The decisions issued by the Appeals Commission are final and binding and can be appealed to the Court of Administrative Justice only in form within thirty days from the date of notification of the decision. The members of the commissions are elected by official administrative decrees for a period of two years 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. 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 referred to in Articles (144) and (146) to nominate more members to form new Customs Dispute Resolution and Review Commissions for a specified period. To. In this case, other agencies are also obliged to introduce the requested members in accordance with the conditions stipulated in this law.
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. Also be cited.