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Value of exported goods at customs
Any goods declared for export to customs, regardless of the price set for them by the contract, are generally independent of the value of the goods abroad and have a price previously determined by the official government authority and listed as export prices in It is the responsibility of customs, banks and other organizations.
Therefore, exporters have access to these prices, and export declarations must necessarily be calendared with the same values. The method of pricing export goods and the obligation of all exporters to comply with it is that, firstly, if the exporter is allowed to declare the price of the goods he exports, different prices will definitely be declared to customs for one type of goods, and thus if None of these purposes will be properly met if you are going to make a foreign exchange commitment or tax or even compile business statistics.
Value of imported goods in customs (customs value)
The value of the goods entering the customs in all cases is the CIF price (the cost of purchasing the goods at the origin plus the cost of insurance, transportation and shipping) and all costs related to opening a credit or deposit, as well as the right to use the map privilege, Modeling and marking of trade and other similar rights related to the goods and other costs to which the goods are assigned until entering the first customs office, which is determined from the purchase list or other delivery documents of the owner of the goods and based on exchange rates and declared equations. It will be issued by the Central Bank of Iran on the day of submission of the declaration.
The bill of lading is the document of the contract of carriage, the receipt of the goods and the document of its ownership, and it is also a document that can be used as support when claiming damages from the insurance side.
Details in the bill of lading should include the following:
Description of the goods – Trademarks or trade numbers – Name of the carrier ship – Mention of a phrase indicating the presence of the goods on the ship – Ports of loading and unloading – Name of the shipper – Name of the consignee – Name and address of the person to whom the goods are notified Receipt and shipping cost paid or payable at the destination. Also the number of copies of the bill of lading that was originally issued and the date of issue.
Positive customs documents
Positive customs documents are generally documents that confirm the entry of goods into the country in order of order, final customs formalities for them and customs clearance by issuing a document and payment of all funds due to the final import of goods.
False documents are documents or black documents in which the characteristics of the goods are not mentioned correctly and briefly, and the owner of the goods does not specify the characteristics in the language of the government and declares other goods with customs duties, commercial profits and lower duties.
It is a statement that is set on a sheet designated by customs. In this declaration, the interested parties shall specify the customs procedure to be applied to the goods and shall specify the specifications that are required by the customs to implement that procedure.
Entry or exit declaration
It is any type of declaration that must be submitted by the person in charge of the means of transport or his representative to the customs authorities upon entry or exit of the means of transport and contains the necessary information regarding the means of transport, travel route, cargo, luggage O and necessities, staff and passengers.
Any statement or action concerning the specific information required by Customs in any form recommended or accepted by Customs.
Declaration of origin
It is an appropriate description of the origin of the manufactured goods, which when issued by the manufacturer, manufacturer, supplier, exporter or any other competent person in the commercial invoice or any other document related to the goods, is mentioned. Be.
It is a document of the bank that shows the amount of currency transferred for the purchase of goods and Rial currency and the opening date of its credit.
It is an indoor area where one or more sides have no walls and the goods are kept there in order to protect them from snow, rain and regular sunlight.
Special agents when unloading goods from vehicles, gradually write down the details to be later adapted to the bill of lading and manifesto.
It is a purchase list issued by the seller from the source as a sale offer or to determine the value and terms of the sale. This list must be approved by the relevant supply and distribution center before ordering the goods. Proforma is also called pro-factor.
It is the customs method by which goods under customs supervision are transferred from an inbound means of transport to an outbound means of transport (export) within the scope of a customs office, which is at the same time a customs office for entry and exit. Becomes.
It is a document prepared by the customs that allows the goods to be transported in customs transit without prepayment of import duties and taxes and usually contains all the necessary specifications to determine the import duties and taxes in the appropriate case and a guarantee obligation. It is based on the presentation of goods or customs seals and intact wires and lead to the customs office of destination.
It is the amount of entrance fees and duties that is refunded according to the Drabak method.
Dumping is the supply of goods at a price lower than the final cost of production or by using unusual subsidies in a foreign market.
In addition to customs duties, funds under the title of commercial profits are collected from some imported goods, which are called commercial profits, according to the Cabinet of Foreign Trade Monopolies, the Law on Customs Affairs and the Law on Export and Import Regulations.
The philosophy of trading profits apart from customs duties is simply to change the amount whenever the government deems it necessary to support the country’s products or industries, whereas if these funds are collected in the form of customs duties in general. According to the law, it must be determined by the parliament, so any possible change required to make preparations and during the usual formalities and spend a relatively large amount of time, while these funds may need to be changed every year, so with the approval of the cabinet, this change It is done easily.
It is an invoice according to which the cost of the goods is credited to the buyer’s account. The list should contain the following:
Date – Name and address of buyer and seller – Order or contract number – Amount and description of goods – Unit price – Description of any additional agreed cost not included in the unit price – Total value of goods – Weight of goods – Number of packages – Signs and Shipping Numbers – Delivery and Payment Terms.
Goods that are transported without wrappers in wagons or trucks or ships are called bulk. Goods such as sugar, wheat, legumes, fodder and the like are shipped in bulk.
It is the transportation of goods from one port of the country to another port and also from one customs to another customs which is done through the neighboring country. Cabotage requires customs formalities and has two types of declarations, one when the goods leave the port or border and one when entering the customs of the border or port.
Carnet is an international transit document of goods by land that is exported at the origin and according to which the goods from the countries to the destination that pass in transit, there is no need to perform transit formalities at the border of entry and exit of each country. .
International temporary entry document is that if a person or company does not enter goods as temporary entry to participate in exhibitions or exhibitions or import samples to be presented to customers, according to this document, there is no need to perform customs formalities related to temporary entry. It will not have .
Carne two pasazh
A caravanserai is a passport that is a means of road transport that travels as a temporary entry into a country or countries, possibly to carry goods for people or as a car for a tour or to do something that is intended to temporarily enter Country to use it
Confiscated goods at customs
Seizure of goods at customs is in cases where the goods are prohibited or unauthorized and are declared with the correct name and details and the customs has given the owner of the goods three months to return the goods from the country. But the owner of the goods does not take action, in which case the goods will be confiscated after the expiration of the said three months. Also, after the seizure, the owner of the goods is given two months to submit it to the city court if he has a complaint. Otherwise, after the mentioned two months, the so-called goods will be confiscated, that is, they will become the property of the government
An abandoned commodity is a commodity whose owner has abandoned it; That is, for any reason, he did not go to the goods for clearance, or if he referred, he was late in submitting the documents with the necessary documents, for a period of time after which the goods were abandoned. Four months from the date of the first warehouse receipt – two months at airports – if no clearance action is taken during this period, the goods will be abandoned. If the owner of the goods has a good excuse for not referring and clearing the goods, he can prepare an application and submit them to the customs, requesting that the mentioned period be extended for a maximum of another four months.
Return goods or re-export of goods that:
1- They are previously imported into the country as temporary imports and at the end of the temporary import deadline for returning from the country, they are declared and known as return goods.
2- Due to the prohibition or impermissibility of compliance with mandatory standards (in the case of those goods whose entry requires compliance with the mandatory standard) or in general, the conditions are not cleared, therefore they must be returned from the country.
Luggage and supplies
These are goods intended for consumption by passengers and crew of ships, aircraft or trains, which may or may not have been sold.
Harmonized System Convention
It is a treaty concluded by the member countries of the World Customs Organization in order to coordinate the classification of commercial goods. The provisions of this convention have been in force for its members since 1988. Iran has also officially acceded to this convention since 1995 and has been implementing the regular tariff schedule (coordinated system) to this convention since the beginning of 1996 in export and import regulations.
It is a term commonly used in connection with international conventions to simplify and harmonize customs procedures. The convention was adopted in 1973 by the Kyoto Customs Cooperation Council.
A. T .A Convention
It is a term commonly used in connection with the Customs Convention each time the ATA is used for the temporary importation of goods. This convention was adopted in 1961 by the Customs Cooperation Council in Brussels.
It is a term commonly used in connection with the International Convention on Mutual Cooperation to prevent the investigation and prosecution of customs offenses. The convention was adopted in 1977 by the Cooperation Council in Nairobi.
It is a large container made of wood or metal that often covers the volume of a large truck or trailer.
It is a signed declaration stating the origin of the goods. The certificate of origin is issued by the exporter of the goods and his representative, but in some countries this certificate must be issued on a special form that contains the approval of an independent administrative organization (for example, the Chamber of Commerce).
A list of the cargo of a ship, a train, or a caravan of trucks is said to have more than one bill of lading. In Persian, it can be read as a complete list of goods, which contains all the programs related to the shipment. This whole list is provided when the commercial shipment arrives at the destination customs.
Cargo manifest (load)
It is a list of goods that make up the cargo that are transported in a means of transport or in a unit of transport. The consignment manifest, which thus contains the commercial specifications of the goods, such as the numbers of the shipping documents, the name of the exporter and consignee of the goods, the mark and number, the number and type of packaging, the quantity and description of the goods. Work.
That is, an action is taken to ensure the implementation of the laws and regulations that the customs are responsible for implementing.
Legal weight means the weight that is or is determined by law for certain purposes. According to the customs law, this weight is the gross weight (weight per container) Gross Weight minus the approximate weight (weights of containers specified in the customs law) container weight thus obtained to calculate customs duties and import duties in cases where Salary is taken from weight, it is used.
Customs fees are funds whose amount and manner of connection are determined and collected by the Customs with the approval of the Council of Ministers for unloading, shipping, warehousing, testing, tariffing, escort of goods, special services and the like. Some of these fees In the customs hub declaration and before these costs are calculated and intended in the customs declarations and before the declaration, and some are collected based on the income bill and separately from the declaration (such as the cost of extraordinary services, the cost of testing goods, Tariffs and shipping costs)