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 Trade Regulations >> Executive Ordinance Of LAW On Export-Import Regulations
Having considered the proposal No. 100/64945 of 12.05.1994 (23.10.1372) made by the Ministry of Commerce, and on the strength of Article 23 of law on Export-Import Regulation enacted in 1993 (1372), the Council of Ministers approved at the meetings held on 26,29 March and 02.04.1994 (7,10 and 14.01.1373) the executive ordinance of the aforesaid law, and the table annexed thereto as follows:

Article 1

The Standing Committee for Export-Import Regulations consisting of the representatives of the Ministry of Commerce, Ministry of Industries & Mines, Ministry of Agriculture Jihad, Ministry of Economic Affairs & Finance (the Customs Administration of the Islamic Republic of Iran), the Central Bank of the Islamic Republic of Iran, and Iran Chamber of Commerce, Industries & Mines, shall be responsible for drafting legal bills and the resolutions of the Council of Ministers, and the Economic Council, and of the Economic Commission of the Council of Ministers in the following areas:

1. Bills relating to the export and import regulations, and occasional bills required for the amendment and modification of Law on Export-Import Regulations.

2. Bills for the abrogation of monopolies which impede the growth of production or trade.

3. The executive ordinance of Law on Export-Import Regulations, and occasional amendments and modifications thereto.

4. Amendments and modifications to the customs tariff schedules annexed to the Export-Import Regulations.

5. Formulation of resolutions of the Council of Ministers, of the Economic Council, and of the Economic Commission of the Council of Ministers, in respect of Export-Import Regulation.

6. The Committee shall also consider, comment, and act on proposals relating to Export-Import Regulations.

Note 1. The Committee under this Article shall be set up at the Ministry of Commerce, and chaired by the deputy Minister of Commerce. The secretariat of the Committee shall be located at the said Ministry. Comments and recommendations of the Committee shall be communicated to the relevant authorities.

Note 2. In cases where other ministries or the chamber of Cooperation are involved in the business of the Committee, their representative shall be invited to attend the meeting, and be entitled to voting right.

Article 2

Ministries and organizations empowered to approve the importation or exportation of certain goods, shall notify the Ministry of Commerce, by the 5th of Dec. (15th of Azar) each year, of their general approach in respect of importation or exportation of goods concerned to be enforced in the succeeding year. The aforesaid executive organs may advise the Ministry of Commerce of their additional comments up to 15th of Bahman (3rd of February). In exceptional cases where such a general approval cannot be granted, they are required to notify the Ministry of Commerce of the relevant reasons, as well as the criteria for the issuance of license.

Note. In respect of goods not subject to a general approval-except for goods which are subject to the approval of the Ministry of Defence & Armed Forces Logistics- the Ministry of Commerce shall seek the opinion of the relevant ministry or organization. If the respective organ fails to respond to the request of the Ministry of Commerce within 15 days from the date of its receipt, the latter shall be authorized to issue an individual license.

Article 3

Ministries and organizations who set standards or certify certain exports or imports before or after the goods are declared to the customs, shall inform importers, exporters, and the executive organizations about their requirements, specifications and the name of the regulatory institute responsible for the enforcement of the said criteria, by publishing them in the press.

Note. It shall be the duty of the said ministries and organizations to draw up and announce a time frame for the inspections and tests that are to be carried out on the goods falling under their jurisdiction, with due regard to the provision of as fast and smooth a service as possible.

Article 4

Ministries and organizations who are responsible for issuing human, animal, and plant health certificate, and for confirming the conformity of products to standards which are prerequisite for the importation, but not deemed as an import license, shall be required to take action to issue the relevant certificate, regardless of whether they approve or reject the importation or exportation of the goods being considered.

Article 5

Having regard to the provisions of Articles 1 and 8 of the Export-Import Law, hereinafter referred to as "the Law", the entry of all importable goods, except for the following cases, whether imported by the governmental or non-governmental sector, shall be subject to order registration and import licensing by the Ministry of Commerce, with due regard to the observance of other relevant conditions.



“ Exceptional cases ”

1. Goods required by the households residing in frontier zones, and their cooperative companies; and by sailors and vessel crew, as per and within the limits of the list set out in this ordinance. The Customs Administration shall be required to forward, at the end of each month, a statistical report of imports made under this paragraph to the Ministry of Commerce, according to the format drawn up by the Ministry.

2. Specific military goods as confirmed by the Minister of Defence & Armed Forces Logistics, as well as specific goods of the Atomic Energy Organization as confirmed by the Head of the Atomic Energy Organization.

3. Goods accompanying the incoming passengers within the limits laid down in this ordinance, and as per the list proclaimed by the Ministry of Commerce.

4. Goods imported through mail within such limits as may be specified in this ordinance.

5. Commercial and manufacturing samples within such limits as may be specified in this ordinance.



Note 1. Goods donated according to the provisions of paragraph 9 of Article 37 of Customs Affairs Law shall be subject to the inspection of the Ministry of Commerce, only to ascertain their conformity to the relevant law, provided that they do not have a commercial attribute (with the exception of goods donated by foreign governments, persons, and institutions as well as international organizations to foreign refugees and victims of unexpected disasters in Iran). However, in compliance with the provisions of the note of paragraph 20 of Article 37 of the aforesaid law, such goods shall not be subject to import licensing as provided for by the Government.

Note 2. Import licensing and order registration by the Ministry of Commerce shall be sufficient to clear the goods, without any need for a separate clearance permit from the same Ministry. However, requirements such as sanitary certificate from the Ministry of Health Treatment & Medical Education or the Veterinary Organization, phytosanitary certificate from the Plant Protection Organization, the standards certificate from the Institute of Standards & Industrial Research, etc. are legally compulsory, and not subject to the provisions of Note 1 of Article 8 of the Law. To endorse the product quality, such certification shall require the inspection of goods in the origin, or after they enter customs.

Note 3. In respect of goods imported by workers and Iranians employed in foreign countries, the procedure for order registration shall be specifically determined by consultation between the Ministry of Commerce and the Ministry of Labour & Social Affairs.

Article 6

In cases where mandatory product standards have been established for imports and proclaimed through the Ministry of Commerce, as well as in the case of other standards and criteria provided for in Article 3 of this ordinance, importers shall be required to assert them in purchase contracts and import registration papers, and to instruct the supplier to ensure that goods dispatched comply with the prescribed standards. Moreover, importers must make payments conditional on inspection certificate testifying that goods conform to the standards and norms shown on the transaction documents. The Ministry of Commerce and the bank are required to refrain from statistical registration as well as issuance of import permit and order registration of those imported goods whose invoice and other order registration papers do not comply with the aforesaid standards and criteria as the case may require.

Article 7

Regulations and guidelines of the country's banking system concerning merchandise imports and exports, as well as regulations and guidelines of the High Council for Co-ordination of National Transportation, the High Council of Insurance, and conditions for issuing the certificates referred to in Article 6 above, which are issued by the responsible ministries and organizations within the context of their functions and powers, and released through the Ministry of Commerce within three days, shall be a part of the merchandise import and export criteria, and must be mandatorily observed in respect of all importable and exportable goods.

Article 8

A. Legally prohibited goods are those the importation or exportation of which has been prohibited by laws.

B. Goods prohibited by the government include all items which have been proclaimed as non-permissible according to the table appendixed to the Export-Import Regulations, or other resolutions passed by the government.

Article 9

Any commercial transaction with the usurper regime of Qods is prohibited.

Article 10

For the purpose of Article 3 of the Law, the criteria for determining the commercial attribute of imports, and the manner in which the Commercial Card is issued, extended, cancelled, or waived are declared as follows:

1. Criteria for determining the commercial attribute of goods.

Goods which are imported or exported for sale at the discretion of the Customs Administration, shall be considered commercial irrespective of whether they are sold in the original form, or after having undergone productive processing, separation and packaging.



Note. Following cases shall not be viewed as commercial:

(i) Commercial and production-related samples, and samples for inspection and testing in such quantity as can be reasonably regarded by Customs as a sample.

(ii) Machinery, equipment, components and parts required by the productive units who do not hold a commercial card but import by the approval of the Ministry of Commerce to meet their requirements as necessary.

(iii) Import and export of goods by executive organs who act in compliance with their duties, and for the purpose of achieving the objectives of their organization, and meeting their needs with the notification of the Ministry of Commerce . In specific cases which the Ministry of Commerce regards the imports as having commercial attribute , it will inform the Council of Ministers accordingly.

(iv) Export of goods by novice exporters, for a maximum period of 6 months from the inception of their business, subject to licensing by the Ministry of Commerce .

(v) Appliances and supplies required by research, scientific, medical, educational, and laboratory units; catalogues, brochures, and booklets containing technical and commercial specification of goods; technical blueprints; samples of no inherent value; and goods required by contractors and consultants, at the discretion of the Ministry of Commerce.

2. The manner in which the Commercial Card shall be issued:

The Commercial Card shall be issued by the branches of the Iran Chamber of Commerce, Industries & Mines in Tehran or the provinces to the applicants who meet the following conditions. The card shall be valid for 1 to 5 years, according to the application, upon the approval of the Ministry of Commerce.

Note. All cooperative companies shall obtain their Commercial Cards exclusively from the Chamber of Cooperation of the Islamic Republic of Iran.

2.1. Iranian natural persons

2.1.1. To be passed 21 years of age.

2.1.2. To hold a certificate of completion of, or exemption from, the military service for men.

2.1.3. To have a background of 3 years in commercial or productive activities as confirmed by two persons holding Commercial Card, or to produce university education credentials, or to hold a production license issued by a ministry dealing with production affairs.

2.1.4. To possess a place of business, whether owned or leased , suitable for the particular line of activity.

2.1.5. To hold legal books, and business registration form.

2.1.6. To maintain a checking account at one of the domestic banks.

2.1.7. Not to have an employment connection with the state ministries, organizations.

2.1.8. Not to be an involuntary, or fraudulent banktrupt.

2.1.9. Not to have an effective penal conviction.

2.2. Non-Iranian natural persons

2.2.1. To meet all conditions required from Iranian persons, excluding the certificate of completion of, or exemption from the military service.

2.2.2. To hold valid work and residence permits.

2.2.3. Reciprocal treatment of Iranians residing in the foreigner's country of allegiance. In particular cases where the issuance of a Commercial Card regardless of the reciprocity of the applicant's country of allegiance is deemed necessary by the Ministry of Commerce, the Ministry may authorize the Chamber to issue a Commercial Card to this category of applicants, without making it conditional on reciprocal treatment .

2.3. Juridical persons (whether incorporated and registered in Iran, or incorporated abroad and then registered in Iran).

2.3.1. The managing director and chairman of the board of directors of the company shall be required to satisfy the conditions set forth in paragraphs 2.1.1, 2.1.2, 2.1.7, 2.1.8, 2.1.9, 2.2.2 and 2.2.3.

2.3.2. The management of cooperative companies, state enterprises, and companies covered by the Industrial Protection Law shall not be subject to the limitations referred to in paragraph 2.1.7.

2.3.3. Managers of state enterprises, companies owned by the revolutionary organs, and those covered by the Industrial Protection Law who have been appointed by state organizations or the relevant organs, shall be exempted from producing the certificate referred to in paragraph 2.1.9.

2.3.4. The company must also satisfy the requirements set forth in paragraphs 2.1.4, 2.1.5, 2.1.6, and 2.1.8.

3. How to extend a Commercial Card. To extend the validity of a Commercial Card, the holder, or his representative, shall be required to apply to the Chamber of Commerce, Industries & Mines, or of Cooperation as appropriate, submitting the following documentation:

3.1. A certificate from the relevant tax department showing that the holder has secured the approval regarding payment of the finalized tax liability for the most recent tax year.

3.2. In cases where the holder of the card is a juridical person, a notice published announcing changes, if any, in the company's management as well as other changes. The holder should then refer to the Ministry of Commerce to have the extension approved. The card shall be valid as of the extension date.

4. Exemption from the Commercial Card

4.1. Cooperative companies formed by the inhabitants of frontier zones, in respect of imports required by households residing in frontier zones, as per the relevant list and within the limits specified therein regarding the number, quantity and value of such imports. Export of goods in return for imports.

4.2. Iranian sailors employed on vessels commuting between Iranian shores and other countries, in respect of imports required by their families, within the limits specified regarding the number, quantity and value.

4.3. Peddlers [hawkers], for the importation of importable goods required in their province, or the neighbouring provinces, provided that they hold a peddling card, and an import permit from their local Department of Commerce in the respective city or province.

4.4. Iranian workers employed abroad, provided that they hold an employment record from the Ministry of Labour & Social Affairs, as per the relevant list, and within the limits contained therein regarding the number, quantity and value of such imports.

4.5. Goods imported or exported not to be sold, as confirmed by the Customs Administration.

5. Dispute settlement between the applicant of a Commercial Card and the Chamber of Commerce, Industries & Mines, or of Cooperation:

If any dispute arises between the applicant of a Commercial Card, and the Chamber of Commerce, Industries & Mines or of Cooperation, either one of the parties may refer it to the Ministry of Commerce for final decision, while stating the reasons in support of the claim.

6. If , after the issuance of the Commercial Card the Ministry of Commerce becomes aware, beyond doubt, that the holder failed to satisfy one or several of the conditions, or that he has been disqualified of one or more of the conditions since the issuance of the Card, it may directly act to cancel the Card, and notify the Chamber of Commerce, Industries & Mines, or of Cooperation as relevant. However, if either one of the Chambers happens to learn of such a case, it must advise the Ministry of Commerce to cancel the Card.

Article 11

Goods the CBT of which is increased in accordance with the table appendixed to this ordinance or by specific government resolutions and goods which are announced prohibited or the entry condition of which becomes subject to more restriction, may be cleared according to regulation applicable before the prohibition or the change in entry condition, provided that they satisfy one of the following conditions:

1. The goods should have been existent at customs before becoming prohibited by the government or subject to the restricted entry condition. Such goods should have been duly entered in the customs books

2. The documentary credit for the goods must have been opened prior to becoming prohibited by the government or subject to restricted entry condition or increase in CBT. Also, the bill of lading must have been issued prior to the original expiry date of the credit. Credits which are extended afte the entry condition is altered or the CBT is increased, shall not be subject to this paragraph.

3. The import order for the goods should have been registered at an authorized bank through documentary bill, and the acceptance by the importer written before the goods became prohibited, or subjected to restricted entry condition or increase in CBT. In addition, the first bill of lading should have been issued prior to the expiry of the order registration. The goods should have been imported into the country within the time limits specified in paragraph 4 of this Article.

4. In the case of imports without transfer of foreign exchange (without the banking system being obligated to pay) which are licensed according to the regulations applicable prior to the prohibition or change in the entry condition, if the first bill of lading is issued prior to the prohibition or change in entry condition, and the goods are entered into the country, the following time limits shall apply:

(a) If shipped by air, within a maximum period of 10 days from issuance date of the first bill of lading.

(b) If shipped by sea, land, or combined sea and land, the time limit from issuance date of the first bill of lading shall be as follows:

(1) In the case of goods imported from the Persian Gulf Arab countries and emirates, and neighbouring countries, 20 days.

(2) In the case of goods imported from other countries by land 40 days, by sea or sea and land 55 days.

Note 1. In the case of goods falling into this Article, if an import license is obtained from the Ministry of Commerce before the effective date of prohibition or change in the entry condition, the bill of lading should be issued within the time limit specified in the license, and goods imported within the periods stipulated in paragraphs (a) and (b) above.

Note 2. Exceptional cases excluding those related to commercial benefit tax cases shall be subject to the approval of the Committee referred to in Article 1.

Note 3. In the case of imports without transfer of foreign exchange, goods existing in customs at the time the commercial benefit tax is increased, shall be subject to the increased rate of CBT.

Note 4. If there is a decrease in the Commercial benefit tax, then the reduced rate shall be applied.

Article 12

Shipment of the country's export goods by foreign means of transportation is permissible, and requires no license from the High Council for the Coordination of National Transportation, or the Ministry of Roads & Transportation.

Note. The Ministry of Roads & Transportation (the High Council for the Coordination of National Transportation) shall devise incentives, using economic methods, to encourage Iranian means of transportation to haul export goods.

Article 13

In compliance with the priority given to Iranian means of transportation (whether sea, air, road, or railway transport) for hauling imported goods, the High Council for the Coordination of National Transportation shall approve the relevant guidelines taking account of the following points, and shall communicate them to all concerned organs for enforcement:

1. To design appropriate procedures in order to reduce the administrative red tape, and employ economic means, with a view to attracting merchandise owners to make greater use of the Iranian fleet.

2. To provide facilities for the Iranian means of transportation.

Article 14

For the purpose of executing Article 7 of the Law on Export-Import Regulations, it shall be the duty of the Ports and Shipping Organization, and the Civil Aviation Organization to allocate, in coordination with Customs Administration, specific premises for temporary storage of goods needed to repair and equip commercial marine and aircraft fleet. Once every three months, the Customs Administration shall convey to the Ministry of Commerce the list of goods which have been delivered to these premises.

Article 15

Citizens of all border districts of the country's provinces, except those inhabiting in the central city of the border townships shall be subject to the border exchange facilities by obtaining a border exchange card.

Note 1. The townships of Lamerd, Dashtistan, Mehr and Bayram district of Lar township as well as the central districts of the provinces of Sistan & Baluchistan, Hurmuzgan, Bushehr, and Khuzistan are subject to this Article.

Note 2. The border exchange card shall be issued to the head of the household by the local Department of Commerce, or in its absence, by the local subgovernorship. The card shall be issued in the month of Esfand of each year through the month of Farvardin in the following year, and be valid for a period of one year. The extension for a subsequent year of the border card shall be subject to the completion of formalities laid down in this Article.

Note 3. If the size of any family holding a border exchange card increases to more than 6 as a result of a new birth, the newly born shall not be subject to the facilities of the border exchange.

Article 16

Holders of the border exchange card may join the local cooperative company formed by frontier zone inhabitants, by submitting their card to the said company. Upon the receipt of the cards, the cooperative company shall seal them on the place specified for the purpose. The company shall make a list of sealed cards, and have it certified by the local Department of Commerce, or the subgovernor's office. By producing the list, the cooperative company can conduct border transactions equivalent to the total quotas of its members, within the framework of the relevant regulations. Households whose cards have not been sealed by the cooperative company, or who decline to subscribe to the cooperative, or their place of residence lacks such a company, may individually conduct border exchange transactions within the bounds of their quotas, and without the right to deputize a proxy.

Note 1. The value ceiling of goods importable by households residing in border areas and their cooperative companies shall be three hundred million dollars ( $ 300 000 000 ) on annual basis . The allocation of quotas out of this amount to individual provinces eligible for border exchange facilities, shall be made by the Committee indicated in Note 1 of Article 17 of this ordinance.

Note 2. Similar to other juridical persons, cooperative companies of border inhabitants may engage in the exportation and importation of goods within the purview of general export-import regulations, and regardless of border exchange regulations. Trade activities indicated in this Note shall be in addition to the ceiling specified in Note 1 of this Article.

Note 3. The Ministry of Cooperation shall be required to supervise border cooperative companies in such a manner that their activities do not obstruct productive employment in the relevant provinces.

Note 4. Under the guidance and supervision of the Ministry of Cooperation, and with due regard to Article 25 of the law concerning the cooperative sector of the Islamic Republic of Iran's economy, a part of the profits derived from the export-import activities of border cooperative companies shall be invested to create and develop units that generate jobs in the geographical bounds of the localities where these companies are based.

Article 17

Holders of the border exchange card, or their cooperative company are authorized to export all permissible goods, and those allowed for export under a "general approval", up to an annual value ceiling of Rls. 44,000,000 (fourty four million) per person, with due regard to other regulations. In return, they may import permissible goods up to the same ceiling, without licenses provided for in the tables of the Export-Import Regulations.

Note 1. The list containing types and quantity of goods importable by border inhabitants, and the amount of customs exemptions, and their subsequent changes, shall be prepared by a committee set up under the supervision of the Ministry of Commerce, and made up of the Ministry of Cooperation and Ministry of Interior. The list shall be promulgated after being approved by the majority of Ministers who are members of the Economic Commission of the Council of Ministers, with due regard to Article 19 of the internal by-laws of the aforesaid Council.

Note 2. Exchange security in respect of exports made by holders of the border exchange card, or their cooperative company shall be deposited with customs. Deadline for the entry of imports shall be 8 months from the date the exchange security has been deposited. In cases where the imports are not entered within the prescribed period of time, the Customs Administration shall be required to notify the Central Bank of the Islamic Republic of Iran, of the non-fulfillment of the obligation, with a view to taking legal action.

Note 3. The exchange of goods by holders of the border exchange card, or their cooperative company shall be subject to the following conditions:

1. Goods imported should not be manufactured or produced in countries with which transaction is prohibited.

2. The exportation and importation of all goods shall be subject to the observance of human, animal, and plant health regulations, as well as those concerning the atomic energy.



List of goods importable by holders of the border exchange card, or the cooperative companies of border inhabitants, the entry conditions and the amount of customs exemption, subject of Note 1 of Article 17 above (the resolution No. 71704/T 20525 K dated 03.03.99 (11.12.77) passed by the Council of Ministers and its subsequent amendments of No H22766 T/7801 dated 11.04.1379 and No H24523 T/6919 dated 22.02.1380).

1. Rice, 50 kg per person/year, with 55% exemption from commercial benefit tax.

2. Edible vegetable oil (solid and liquid), with due attention to the consumption deadline and the relevant quality standard, 15 kg per person/year, with 35% exemption from commercial benefit tax.

3. Sugar (lump and granulated), totally 20 kg, per person/year, with 38% exemption from commercial benefit tax.

4. Tamarind, 5 kg per person/year, for eligible coastal localities only, with 50% exemption from customs duty and commercial benefit tax.

5. Spices (including turmeric, black paper, ginger, cardamom, clove, and cinnamon), totally 3 kg per person/year, with 50% exemption from customs duty and commercial benefit tax.

6. Manual, and fully industrial sewing machine, one piece per 50 persons/year, with 50% exemption from customs duty and commercial benefit tax.

7. Tea flask, one per 5 persons/year, with 30% exemption from customs duty and commercial benefit tax.

8. Glass for tea flask, one piece per 5 persons/year, with 30% exemption from customs duty and commercial benefit tax.

9. Mantle lantern, one per 5 persons/year, with 20% exemption from customs duty and commercial benefit tax.

10. Wind-proof lantern, one per 5 persons/year, with 50% exemption from customs duty and commercial benefit tax.

11. Squared wood for eligible coastal localities only, without any restrictions.

12. Teak wood for launch building, without any restriction.

13. Engines, or parts thereof, used for freight and fishing boats or launches, without any restrictions.

14. Special nails used for launch building, without any restriction.

15. Carpentery equipment and tools, or parts thereof, used for launch building, without any restriction.

16. Shark oil for use in launches, without any restrictions.

17. Yarn for weaving fishing net, for annual consumption of persons engaged in fishing.

18. Loom for weaving fishing net, for annual consumption of fishermen.

19. Gregor wire for building fishing cages, without any restriction.

20. Fishing hooks for annual consumption of fishermen, with due regard to the criteria of the Fisheries Organization.

21. Electricity generators up to 20 kW, one generator per 20 persons/year, with 25% exemption form customs duty and commercial benefit tax.

22. Environment-friendly compressors for refrigerator and cooler, 1 piece per 10 persons/year, with 30% exemption from customs duty and commercial benefit tax.

23. Agricultural machinery, without any restriction.

24. Water desalination units, without any restriction.

25. Agricultural water motors (without pump), or detached parts thereof, without any restriction.

26. Spare parts for agricultural machinery, without any restriction.

27. Air conditioners, for the Southern provinces, and Lamerd in Fars province only, 1 unit per household/year, with 30% exemption from customs duty and commercial benefit tax.

28. Various kinds of seeds of tomato, eggplant, cucumber, onion, cabbage, and pepper, without any restriction.

29. Various kinds of plant pesticides, approved by the Plant Protection Organization, without any restriction.

30. Wool shearing machines, without any restriction.

31. Board of yew wood, without restriction.

32. Various kinds of tailors' scissors, pruning shears and wool shears without any restriction.

33. Mowing yarn, without any restriction.

34. Parts for light- and heavy-duty vehicles and road building machinery (other than parts for Paykan), without any restriction.

35. Cutting tools without any restriction.

36. Jute fabric, 100 metres per household/year.

37. Kitchen knives, 6 pieces per household/year.

38. Hand-operated and electric shaving machines, one piece per household/year.

39. Turkmen scarves, 3 pieces per household/year.

40. Powder for photocopying machines, without any restriction.

41. Raw cow hide, without any restriction.

42. Desk-model calculators, one per household/year.

43. Compasses and surveying levels, without any restriction.

44. Unwrought glass for spectacles, one piece per household/year.

45. Spectacle frames, one piece per household.

46. Various kinds of black seamless pipe, without any restriction.

Article 18

In order to benefit from privileges provided for under Article 10 of the law, the crew members and sailors of vessels commuting between the shores of the Islamic Republic of Iran and other countries must hold a valid identification card issued by the Ports & Shipping Organization. Those crew members and sailors holding such a card, shall be entitled to the same privileges that are extended to the cooperative companies of frontier zone inhabitants, or to the households residing in these zones, and may import and clear in proportion to the number of their dependants such goods as are importable by the said companies and households, while benefiting from the facilities foreseen in this respect, and with due regard to the relevant conditions.

Note. Every foregoing crew member and sailor while benefiting from the afore-mentioned privileges, may import goods four times a year , each time as much as Rls 44,000,000 , from the list of importable items by the border inhabitants and clear them making use of the facilities foreseen in this respect.


Article 19

Persons who have resided in the frontier districts of the country for three consecutive years, and qualify for the requirements set forth in Article 211 of the Civil Code in respect of dealing in the purchase and sale of goods, may obtain a peddling card and engage in border exchange activities within the framework of the regulations laid down in Article 20 herein.

Note. The peddling card shall be issued by the local Department of Commerce and be valid for one year from the date of issuance.

Article 20

During the one-year validity period of the peddling card, the holders may export, without deputing a proxy, permissible goods, or those authorized for export under a "general approval", to the country or countries neighbouring their place of abode, with due regard to the relevant regulations. In return for goods so exported, they may import and clear for their own use, permissible or conditional goods from the same countries, or from Free Trade-Industrial Zones or Special Protected Zones by obtaining necessary license as set forth in the tables annexed to the Export-Import Regulations. Such imports shall be subject to the payment of customs duty and commercial benefit tax. The list of goods importable in this manner shall be prepared and promulgated by the Ministry of Commerce.

Article 21

Iranian workers and nationals employed abroad who hold an employment certificate from the Labour Attache of the Islamic Republic of Iran in the country of their residence, or the Ministry of Labour & Social Affairs may import and clear industrial machinery, tools and primary materials with the exception of items contained in the following list, up to an annual value ceiling of Rls. twenty million (88,000,000), by securing a permit from the Labour Attache, or the Ministry of Labour & Social Affairs. These goods may be imported through all ports in the country, or through Free Trade-Industrial Zones, or Especial Protected Customs Zones, subject to the payment of the applicable customs duty and commercial benefit tax. Such imports may benefit from commercial benefit tax exemption of 40% in the case of machinery and 20% in the case of primary materials, and imported without remittance abroad of foreign exchange, presentation of Commercial Card, or import licensing set forth in the tables appendixed to the Export-Import Regulations, with due regard to other relevant regulations.

Presentation of the employment certificate and permit from the Labour Attache, or the Ministry of Labour & Social Affairs shall be sufficient for the clearance, and the presence in person of the holder of the said certificate shall not be necessarily required.

Note 1. Iranian workers and nationals employed abroad who are covered by this Article may deputize the cooperative company of workers employed abroad or in its absence, other persons to carry out the importation on their behalf.

Note 2. Goods imported by the aforesaid workers and Iranian employed abroad, through other ports of entry, or in excess of the ceiling specified in this Article, shall be subject to the general regulations of the country.

Machinery, tools and primary materials unauthorized for importation by Iranian workers employed abroad :

1. Sheet-fed printing machine

2. Printing machines for plastics

3. Automatic ice-cream machines

4. Gold-foil printing machines for binding

5. Balancing machines, repair shop type

6. Multitillers

7. Rototillers

8. Heat exchanger

9. Electric sewing machine, domestic type

10. Machines for making wooden doors

11. Wood turning machines

12. Miniloaders

13. Ditchers

14. Steam boilers, cast-iron boilers, heat exchangers, etc.

15. Drier for cereals, forage, and vegetables (stationary and mobile)

16. Slaughterhouse machinery for livestock and poultry

17. Machinery and equipment for preparing livestock and poultry feed

18. Poultry incubators and equipment

19. Forage harvesting machinery, including choppers, balers and mowers

20. Self-propelled forage choppers

21. Shakers, sorting and packaging equipment for fruits

22. Processing machines of various types

23. Motorpumps and electropumps of various types

24. Air compressors and vacuum pumps of various types

25. Pumps of various types

26. Viscometer

27. Autoclaves of various types

28. Percussion and hydraulic presses; shears and guillotines of various types

29. Briquetting presses; pipe and bar benders and shears for bars

30. Leather dressing and finishing machinery

31. Sandblasting and shotblasting machines

32. Sausage stuffing machinery

33. Industrial laundry machines of various types

34. Shrinkwrap equipment

35. Three-phase electromotors up to 30 hp

36. Dyeing equipment for cloth and yarn

37. Carpet producing machine

38. Cloth weaving machine, except for airjet and waterjet types

39. Various kinds of electromotors gearbox single and variable-spead

40. Truck-mounted cranes of various types

41. Industrial and constructional escalators and elevators of various types

42. Mobile cranes, less than 30 tonnes

43. Flour and cereals processing machinery

44. Freon compressors

45. Stone cutting machines

46. Seed planters and row seeders of various types

47. Rakes and cultivators

48. Sprayers of various types, (motorized knapsack, wheel-barrow, hand-borrow and tractor-mounted).

49. Furrowers

50. Potato planters and harvesters

51. Pistachio nut processing machines

52. Dikers

53. Trailors of various kinds

54. Flame torches

55. Disks of various types

56. Levelers

57. Post hole diggers

58. Threshers of various types

59. Rice polishing equipment

60. Universal lathes of various types

61. Plate grinders

62. Ripsaw

63. Various kinds of universal milling machines, horizontal or vertical

64. Radial drilling machines

65. Column-type drilling machines

66. Bench grinders, flat grinders and grinding wheels

67. Open-end and ring wrenches

68. Pliers, needle-nose pliers, phasemetres, screwdrivers, locking plier wrenches, and adjustable wrenches of various kinds

69. All kinds of faucets and fixtures

70. Various kinds of non-electrical lift trucks

71. Plastic injection machines of various kinds

72. Single-phase electromotors up to 4kw

73. Various kinds of tractors between 50 and 100 hp

74. Ploughs, including one-way and two-way ploughs

75. Radioactive materials


Article 22

A frontier marketplace is an enclosed area located in the zero point of the border, and adjoins a customshouse authorized to carry out clearance formalities. The location of a marketplace may also be specified according to a memorandum of understanding concluded between the Islamic Republic of Iran and the neighbouring countries. In these marketplaces, citizens of the both sides of the frontier may offer to sell their products, with due regard to the observance of the Export-Import Regulations and criteria set forth in this Article as follows:

1. To establish customs at the entrance and exist of the marketplace is a necessary requirement. The customs shall be responsible for enforcing the Export-Import Regulations in the marketplace.

2. Export of goods from border marketplaces may be effected through an exchange obligation signed by the exporter and confirmed by the authority in charge of the marketplace, and shall require no foreign exchange obligation.

3. The entry into and clearance from border marketplaces, of goods may be effected by producing a sale invoice issued by the stands of the neighbouring country's marketplace, and shall not require other documents such as proforma invoice and bill of lading. Statistical registration at each marketplace shall be carried out by the representative of the Ministry of Commerce.

4. In cases where the goods imported into marketplaces are not supplied by the opposite marketplace, and a sale invoice cannot be produced, the price of imported goods shall be determined by the Customs Administration.

5. Trading quotas as well as their changes, and the list of goods exchangeable at each marketplace shall be prepared and promulgated by the Ministry of Commerce, taking account of the extent of activities, capabilities and needs of the border provinces, understandings concluded with the neighbouring country, and the Export-Import Regulations.

6. The importation through border marketplaces of permissible goods using exchange deposit certificate under regulations relating to imports against exchange deposit certificate shall be permitted in addition to the ceiling set for marketplaces.

7. Regulations on "Imports prior to Exports" are repealed for application at the border marketplaces.

8. All natural persons residing in frontier zones as well as legal persons operating in the said zones shall be allowed to operate in the border marketplaces.

9. Trading at the marketplaces shall take permissible effect upon the establishment of the officers of the Ministry of Commerce, Ministry of Interior, Customs, and the law enforcement authorities, and the precise application of regulations relating to the kind and quantity of goods imported and exported, and the recovering of the government's rights.

10. All those authorized to carry out transactions at border marketplaces may in return for the exportation of goods to neighbouring country or countries , import and clear those items which importable through all ports of entry and Free Trade - Industrial Zones having paid their commercial benefit tax and the related customs duties . The issued documents which at certified at border customs are valid for the fulfilment of foreign exchange obligations , made at the time of exportation from border marketplaces . The Customs Administration of the Islamic Republic of Iran is required to provide the necessary facilities for the fulfilment of foreign exchange obligation made at the time of exportation from border marketplaces , in all border customshouses as well as Free Trade - Industrial zones in such a way that re-shipment of goods do not occur .

Note 1. The list of border marketplaces is as follows:

Note 2. Proposals for the creation of new joint marketplaces shall require, apart from the existing conditions, the provision of resources needed for customs facilities to be put in place at the site of the joint marketplace.

Note 3. All similar activities, such as security marketplaces or those under any other name and title shall be subject to the regulations and criteria set forth in this Article in terms of the volume and the method of merchandise exchange, and the kind of goods traded.




Note 3. The list of border marketplaces is as follows:



No. Name of the Location Province The neighbouring

Marketplace country

----- ---------------- ------------ ------------- -----------------

1 Tamarchin Piranshahr W. Azerbaijan Iraq

2 Qasemrash Sardasht W. Azerbaijan Iraq

3 Sanam Bulaghi Poldasht W. Azerbaijan Nakhjevan

4 Sarisu Sarisu border W. Azerbaijan Turkey

5 Razi Razi border W. Azerbaijan Turkey

6 Sero Sero border W. Azerbaijan Turkey

7 Oshnavieh Oshnavieh W. Azerbaijan Iraq

8 Julfa Julfa border E. Azerbaijan Nakhjevan

9 Nurduz Julfa E. Azerbaijan Armenia

10 Siranband Baneh Kurdistan Iraq

11 Bashmag Marivan Kurdistan Iraq

12 Saif Saggez Kurdistan Iraq

13 Shushmi Paveh Kermanshah Iraq

14 Sheikh Saleh Javanroud Kermanshah Iraq

15 Parviz khan Qasr Shirin Kermanshah Iraq

16 Khosravi Khosravi border Kermanshah Iraq

17 Bushehr Trade Center Bushehr Bushehr Qatar

18 Milak Zabol Sistan & Baluchistan Afghanistan

19 Mirjaveh Mirjaveh Sistan & Baluchistan Pakistan

20 Kuhak Saravan Sistan & Baluchistan Pakistan

21 Pishin Iranshahr Sistan & Baluchistan Pakistan

22 Dogharoun Dogharoun border Khorasan Afghanistan

23 Bajgiran Bajgiran border Khorasan Turkmenistan

24 Mil 73 Birjand Khorasan Afghanistan

25 Dokuhaneh Nehbandan Khorasan Afghanistan

26 Yazdan Yazdan Khorasan Afghanistan

27 Pole Inchebouroun Golistan Turkmenistan

28 Astara Astara Guilan Azerbaijan Rep.

29 Bilehsavar Bilehsavar Ardebil Azerbaijan Rep.

30 Parsabad Parsabad Ardebil Azerbaijan Rep.

31 Guermi Guermi Ardebil Azerbaijan Rep.

32 Bandar Jask Bandar Jask Hormouzgan Neighbouring countries

33 Hormouz Hormouz Island Neighbouring countries

34 Tiab Area Tiab Hormouzgan Neighbouring countries

35 Bandar Kong Bandar Kong Neighbouring countries

36 Mehran Mehran Ilam Iraq

37 Abadan Abadan Khouzestan -

38 Khoramshahr Khoramshahr Khouzestan -

39 Mil 75 Birjand Khorasan Afghanistan

40 Tileh Kooh Sarpol Zahab Kermanshah Iraq

41 Kangan Kangan Bushehr Neighbouring Countries

42 Genaveh Genaveh Port Bushehr Neighbouring Countries

43 Pesabandar Pesabandar Port Sistan and Baluchistan Pakistan





Article 23

The provincial Governorate-General shall be responsible for creating administrative and infrastructural facilities, quarters required by customs to install its personnel and other investments on the Iranian side of the marketplace. However, in setting up the marketplace on the zero point of the frontier, maintaning public order and monitoring the movement of individuals, due coordination shall be established with the Border Guard authorities.

Note. The manner in which people are to conduct activities and move about in the marketplace, shall be regulated by the provincial governor's office, through issuance of permit.

Article 24

Temporary Admission

The pre-exportation imports of primary materials and goods to be incorporated in producing, processing, finishing and packaging export goods as referred to in Article 12 of the Law shall be subject to the following provisions:

1. Conditions for import licensing

1.1. Permission for temporary admission covered by this Article shall only be granted to the factories, companies and productive units (whether guild or industrial) that hold a valid production permit. Trading units and cooperatives may benefit from the provisions of this Article only if they have concluded a contract with the productive units holding a valid permit.

1.2. The maximum quantity of primary materials and goods to be imported shall be equal to the nominal annual capacity of the unit manufacturing or producing the goods.

1.3. Exporters who engage in temporary admission of primary materials, parts, and other production-related supplies are required to export finished goods equivalent at least to 125% of the value of goods admitted temporarily. If after the fulfillment of the said obligation, a fraction of the imported goods and parts is allocated to be used in goods for domestic market, that fraction shall be considered as outright imports and be subject to the payment of customs duty, commercial benefit tax, other levies, and the relevant "difference", calculated on the basis of rates prevailing at the time when the declaration for temporary admission is being converted into declaration for outright imports.

Note. It shall be the duty of the Customs Administration to publicly proclaim the multipliers that it applies, or obtains from the productive ministries.

1.4. Permission for temporary admission of packaging requisites needed by manufacturing units involved in exports shall be granted at the discretion of the Customs Administration. If it necessitates the Consent of the relevant Ministry or organ engaged in the export of such materials as well as the Export Promotion Center shall be sought.

2. The moratorium to export goods made of the primary materials, and intermediate and complementary goods referred to in this Article, as well as goods processed or packaged using the goods under this Article shall be one year from the entry date of materials. In the case of goods requiring longer period of time, the aforesaid moratorium shall be extendable for one year, at the discretion and by the approval of the Customs Administration.

Note. It shall be the duty of the Customs Administration to prepare, at the end of each month, a list of imported primary materials to be sent to the Ministry of Commerce and the relevant productive Ministry for consideration and supervision. The list shall contain the following information: number of the order, date of the permit, specification and address of the applicant, description of the goods, quantity of the goods, CIF value of the goods in dollars, the equivalent Rls. value, and the type of security and letter of guarantee obtained.

3. To allow the temporary admission of goods covered by this Article, the Customs Administration shall obtain valid security or promissory note as hereunder set forth, in compliance with the provisions of Customs Affairs Law and the executive ordinance thereof.

3.1. From state factories, companies and productive units promissory note or statement of obligation in writing, as may be determined by the Customs Administration of Iran.

3.2. From private and non-governmental factories, companies and productive units as well as well-reputed exporters a statement of obligation in writing or promissory note or bank letter of guarantee equivanted to 100% of the customs duties, as may be determind by the Customs Administration of Iran.

3.3. From merchants and guild members, promissory note or bank letter of guarantee equivanted to 100% of the customs duties, as may be determind by the Customs Administration of Iran.

Note 1. The lodging of above security shall not impede the provisions of the Customs Affairs Law from being enforced in the case of imports which are entered benefiting from this Article, but not exported within the prescribed moratorium or extension thereof.

Note 2. It shall be the duty of the Customs Administration to provide utmost facilities for well-reputed exporters. The directive relating to this section shall be prepared and publicly announced by the Customs Administration.

4. The selfsame primary materials and goods imported through temporary admission may be returned. To determine the identicality of materials and goods to be returned to those of temporary admission shall rest in the Customs Administration.

Article 25

Drawback procedures

If the Customs Administration has adequate information on the quantity of primary materials, components, parts, packaging materials, and other foreign inputs that have been incorporated in the manufacture, preparation and packaging of export goods, it shall calculate the amount of refund based on the prevailing CIF price of identical or similar primary materials as well as on the percentage of customs duty, commercial benefit tax, and other dues applied at the relevant date. In cases where the Customs Administration lacks necessary information regarding the quantity of materials used, it shall inquire it from the relevant productive ministry, to calculate the refundable drawback. The Customs Administration shall be required to advise the relevant organizations and businessmen, through appropriate means, of the multipliers it has used or obtained through the productive ministries. It shall be also required to compile such multipliers to be made available to applicants.

Should the exporter contest the views expressed by the Customs Administration or the productive ministry, he may directly appeal to the Committee indicated in note 1 of Article 14 of the Law, that convenes under the supervision of the Export Promotion Centre of Iran.

Note 1. Goods only finished, processed or packaged but not manufactured in Iran shall also be subject to this Article.

Note 2. The obligations indicated in Article 12 of the Law in respect of the quantity or number of temporary admissions, shall be calculated on the basis of the multipliers referred to in this Article.

Article 26

Downstream products of petroleum including crude oil, furnace oil, kerosene, diesel fuel and gasoline shall be subject to specific regulations in respect of foreign exchange bond or obligation. The export of other products derived from petroleum, and all other goods shall be exempted from lodging foreign exchange repatriation bond .

Article 27

List and entry condition of goods importable against export exchange

In addition to the goods which, according to the current regulations, are permitted to be imported by the productive and trading units using export exchange, the Ministry of Commerce shall be authorized to add, in coordination with the Central Bank of the I.R. of Iran, other items to the list and promulgate it.

Note 1. The entry of goods contained in the above list shall be compulsorily subject to the observance of the import conditions, and all human, plant, and animal health criteria based on the tables of the Export-Import Regulations as well as other laws prevailing in the country.

Note 2. The Exchange Deposit Certificate may be transferred to other importers through the stock exchange, for importation of above items.

Note 3. The exchange earned from the export of services (techno-engineering, hotel management, commercial services, transit transport, services of Iranian labourers and employees abroad, and other services as determined by the Ministry of Commerce in coordination with other organs), shall be considered as deriving from exports. All benefits and incentives provided for the export of goods shall also identically apply to the export of services.

Note 4. Primary materials, parts, equipment, and machinery required by productive units may be imported in return for the export of their own products. These units may settle respective exchange obligation equivalent to the value of goods imported (as per the customs "green sheet" certificate). If any dispute arises between the applicant and the Customs Administration as to the productive nature of the exporting unit, and the export goods, the relevant Ministry (issuing operation license) shall be the distinguishing authority.

Article 28

The Ministry of Commerce in cooperation with the Ministry of Economic Affairs & Finance shall be required to complete the consolidation with the Commercial Benefit Tax of the "difference" collected by the Organization for the Protection of Consumers & Producers with customs dues etc., indicated in Article 15 of the Law, on the basis of approximate amounts in Rials which were applicable in 1999 (1378). The consolidated commercial benefit tax rates shall be communicated to the Customs Administration for application. Until such time as the consolidated rates of commercial benefit tax are communicated, the sums applicable shall be collected at the previous rates.

Note. The Ministry of Roads & Transportation is hereby authorized to clear free of commercial benefit tax aircraft spare parts, special repair equipment and tools and aerial navigation apparatus.

Article 29

Effective date of changes in commercial benefit tax

Goods existing in customs when changes to commercial benefit tax are communicated to the Customs Administration, shall be subject to these changes.

Article 30

Review of import price

If, in the course of order registration, the verification of import prices becomes necessary, the applicant of price review may consult experts or refer to customs records as provided for in Customs Affairs Law and the executive ordinance thereof.

Article 31

Passengers of Iranian or foreign nationality arriving in the country from abroad, or from Free Trade-Industrial Zones may import and clear, besides travel requisites and used personal effects which are exempted from customs duty and commercial benefit tax if deemed non-commercial, goods up to a value ceiling of $ 80 once per year free of customs duty and commercial benefit tax. Goods in excess of the said ceiling shall be subject to customs duty and double commercial benefit tax, provided that the goods so imported are not religiously or legally prohibited, or imported for commercial purposes.

Note 1. Personal effects shall be judged by the Customs Administration of Iran.

Note 2. Goods that are not eligible for clearance as per the list proclaimed by the Ministry of Commerce as travellers' goods according to Note 1 of Article 17 of the Law on Export-Import Regulations, shall not be subject to the facilities of this Article.

Article 32

Goods accompanying outgoing passengers

In addition to personal effects, the outgoing passengers of Iranian or foreign nationality may take Iranian goods without any restriction, plus foreign products up to a value ceiling specified in the ordinance concerning the incoming passengers, provided that neither of the two categories possesses a commercial attribute.

Note 1. The egress of antiques and hand-written books are prohibited.

Note 2. Each passenger may take with him one piece of hand-woven carpet or two pieces of rugs measuring totally 12 square meters.

Note 3. Foreigners who were officially employed in Iran, or pursued their education in Iranian universities or seminaries may take a normal quantity of their household furniture on the completion of their work or education, without having to produce a license or commercial card.

Article 33

The Ministry of Commerce (the Standing Committee for Pricing of Export Goods) shall be required to set and revise prices of the export goods on the basis of the approximate selling prices in the international markets.

These prices shall be communicated to the Customs Administration to be used for statistical purposes and the amount of the exchange obligation of exporters, when goods leave the country.

Article 34

Dispatch of samples

Domestically-produced or foreign goods may be dispatched abroad as commercial samples or for the purpose of being tested or repaired. Such goods shall be exempted from the production of commercial card or export license, provided that they are not in commercial lots, or religiously or legally banned from being exported, or identified as antique items. Goods in excess of the above quantity may be sent abroad subject to obtaining appropriate license and with due regard to the relevant regulations. If the exit, in this manner, of certain goods develop into a commercial trade, the Ministry of Commerce may send their list to the Customs Administration to prevent them from being dispatched.

Article 35

Holding Domestic and Foreign International Exhibitions and the Exit and Entry of Goods

A. Holding exhibitions inside and outside the country

Holding exhibitions in the name of the Islamic Republic of Iran outside the country and international exhibitions inside the country to introduce and display Iranian and foreign goods and products shall be subject to the permission of the Ministry of Commerce. Holding military exhibitions shall be subject to the permission of the Ministry of Defence and Armed Forces Logistics.

B. Entry of exhibition goods

1.Temporary admission of all exhibition goods of participants in the domestic international exhibitions shall be permissible subject to the confirmation of the Ministry of Commerce and the observance of relating regulations. The guarantee of the relevant embassies on behalf of the participants shall be acceptable instead of cash deposit.

2.The Ministry of Commerce may issue clearance permit to a limited and specified number of goods displayed at Tehran International Trade Exhibition or international exhibitions, whether trade or specialized, held inside the country by the said Ministry or by virtue of its permission.

C. Exit of exhibition goods

Goods dispatched abroad by permission of the Export Promotion Centre of Iran in a reasonable quantity to be displayed at foreign exhibitions may be taken out of the country without a Commercial Card, export license or lodging exchange bond, subject to the observance of other regulations.

Article 36

Exportation of books, publications, films, tapes, paintings and other cultural and artistic works

Exportation of books, publications, films and tapes not banned from domestic circulation is permissible. The exportation of paintings and other cultural works is permitted subject to licensing by the Ministry of Culture & Islamic Guidance.

Article 37

Export of goods by mail

Dispatching, in non-commercial quantities, of goods by mail, except items banned for religious or legal reasons, is permissible and exempt from the production of a Commercial Card or license. There is no limitation as to the value of such exports, provided that other regulations in this respect are observed. In the event that the exit, in this manner, of some goods becomes a commercial exercise, the Ministry of Commerce may send their list to the Customs Administration to prevent them from being exported.

Note. The maximum value of foreign goods sent through mail is $80 per person.

Article 38

Outright imports without transfer of foreign exchange

1. Spare parts, cutting tools, new and used moulds, samples of goods (for research and copying purposes) for productive, educational or research units as well as medicine samples (pharmaceutical products, primary materials, associated materials) and their packaging materials, medical, laboratory, and sanitary equipment and supplies, baby milk and formula, books, publications, laboratory equipment, and scientific research necessities for medical science universities may be imported and cleared in the name of the respective productive units or educational or research or treatment institutes, providing that such items do not have a commercial attribute.

2. Goods supplied free of charge by the foreign seller to compensate for any short delivery, wastage, and disagreement of consignment with the order, may be imported and cleared subject to the discretion of the Customs Administration, and the approval of the Ministry of Commerce.

Note 1. Short delivery of CKD packs consigned to assembly factories, and discovered by the factories after the consignment has been cleared from customs, may be cleared subject to the discretion of the relevant productive Ministry and the approval of the Ministry of Commerce.

Note 2. Items which are imported by the productive units and found, after being cleared from customs, to be lacking in the quality specified in the order, may be cleared with the confirmation of the relevant productive Ministry and the Ministry of Commerce.

3. In cases where the buyer obtains a discount from the seller, goods consigned in consideration of the discount may be imported and cleared at the discretion of the Customs Administration and subject to the approval of the Ministry of Commerce, with due regard to the connection between the consignment and the original imports.

4. Catalogues, brochures, calendars, booklets, compact discs, diskettes, tapes, microfilms, and other media containing technical and commercial specifications of goods, shipping documents, technical blueprints, and samples of no substantive value (including textiles display samples, etc.) may be cleared free of commercial benefit tax, and without licenses set forth in the table annexed to this ordinance.

5. Goods required by contractors and consultants may be imported and cleared subject to the confirmation of the relating governmental organization and the approval of the Ministry of Commerce.

6. Temporary or outright admission and clearance of books, publications, compact discs, diskettes, tapes, microfilms, and other media containing scientific and cultural materials, as well as other products of the printing, reproduction and copying industry on condition that they are those which come under prohibited goods may be effected with the approval of the Ministry of Culture & Higher Education or the Ministry of Health & Medical Education as relevant in the case of the scientific and technical fields, and the approval of the Ministry of Culture and Islamic Guidance in respect of other fields, without a need for any other permit.

7. Components, parts, equipment and necessities required by the production line of domestic producing units, and dispatched by the foreign seller free of charge in the name of the producing unit under the sale contract, may be cleared at the discretion of the relevant productive Ministry, and with the approval of the Ministry of Commerce.

8. Components, parts, and necessities required by authorized agents for the repair, maintenance and after sale service of foreign appliances existing in the country may be cleared by obtaining necessary permits.

9. Entry and clearance of any permissible goods as declared by the Ministry of Commerce may simply be the registration fee as well as any other legal duties before clearance of the items and it dose not necessitate the remittance abroad of foreign exchange not the procurement of any other permit.

Article 39

Entry of goods through mail

Imports, excluding religiously or legally banned items, through mail may be cleared up to a value of $ 50 per person, free of customs duty and commercial benefit tax, and without a Commercial Card, or licenses set forth in the tables of Export-Import Regulation, provided that such goods do not have any commercial attribute. Should the entry of goods in this manner become a commercial practice or cause other problems for the country, the Ministry of Commerce in consultation with the Ministry of Post, Telegraph & Telephone may prepare the list of such goods and communicate it to the Customs Administration with a view to preventing clearance.

Note. Goods under Article 38 (without transfer of foreign exchange) may also be imported through mail.

Article 40

Validity period of orders registered by the Ministry of Commerce, and the maximum validity period of documentary credit and documentary bill

The validity period of import orders registered at the Ministry of Commerce, shall be determined and proclaimed by this Ministry. The validity period of documentary credit and documentary bill shall be determined and proclaimed by the Central Bank. The validity periods which are determined and declared by the Ministry of Commerce and the Central Bank at the beginning of each year, shall be binding on all relevant organizations. Specific cases shall be agreed upon by the parties.

Note 1. In the case of goods which become prohibited or subject to a new entry condition, the extension of validity period of documentary credit and order registration shall depend on the approval of the Ministry of Commerce.

Note 2. The maximum period from the date of order registration at the bank, for the shipment of merchandise imported by documentary bill, shall be determined by the Central Bank.

Article 41

Establishment of letter of credit at the bank

Importation of goods in a commercial nature shall be subject to the establishment of letter of credit at the bank.

Note. The following cases shall not be subject to the provisions of this Article:

1. Goods importable without the transfer of foreign exchange.

2. Goods importable through border marketplaces, within the framework of relating resolutions.

3. Goods required by households residing in frontier zones, and their cooperative companies; peddlers; sailors and vessel crews, as per the list set forth in this ordinance, and within the limits specified therein.

4. Other cases specified by laws and regulations.

Article 42

The entry of used goods

1. Used motor vehicles including roadbuilding machinery may be imported in conformity to the relevant law and the executive ordinance thereof.

2. Second-hand equipment, appliances and machinery for use in production line may be imported subject to the confirmation by the relevant ministry dealing with production affairs.

3. In other cases, the importation of used goods shall be subject to the approval of the Committee referred to in Article 1 of this ordinance.

Note. The Customs Administration shall be required to valuate used goods under this Article on the basis of similar new ones.

Article 43

The manner in which goods that have been proclaimed as prohibited by resolutions of the Council of Ministers may be imported

1. Primary materials, components, replacement parts, and technical supplies needed by the country's industries, imported in the name of the productive units, at the request of the relevant productive ministry, and the discretion and approval of the committee indicated in Article 1, provided that such goods are not domestically-produced to such a level in terms of quality and quantity as to satisfy the industry's needs.

2. Goods in urgent demand by the Ministries and government organizations at the discretion and with the approval of the committee indicated in Article 1.

3. If covered by the prohibited tariff lines, used goods belonging to representative offices abroad of Ministries and state organizations that are being closed down, subject to the approval of the said Committee.

4. Sample of goods required by productive units and higher education and research institutes, in such quantities that can be regarded as sample, at the discretion of the Customs Administration of Iran.

5. Parts and accessories of importable goods classified under prohibited tariff lines, provided that the prohibited components and parts are entered together with, in the same number as, or in proportion to the original goods. In the case of productive units, the entry shall be permissible at the discretion and with the approval of the productive Ministry concerned.

6. Foodstuffs required by the foreign personnel employed by the contractors of the Ministries and governmental organizations, in a reasonable quantity corresponding to their consumption, with the approval of the Ministry of Commerce.

Article 44

The manner in which the funds indicated in Articles 19 and 20 of the Law are to be spent, shall be determinded by the Council of Ministers on the recommendation of the Ministry of Commerce.

Article 45

In preparation for the enforcement of Article 22 of the Law, as of the beginning of the year 1994 (1373) the Chamber of Commerce, Industries & Mines, or of Cooperation, as relevant, shall be required to issue carpet identification certificate for carpets with a density of over 30 knots, to carpet exporters who apply for the certificate. The following points should be provided for in the certificate:

1. Information concerning the particular piece of carpet, including the place and date of weaving, name of the design, quality of the warp, weft and pile, type of the knot, length, width, thickness, degree of the uniformity of the edges, fastness of the colour, in Farsi, Arabic, English, French and German.

2. A clear colour photograph of the carpet in question should be attached to the identification certificate.

3. Information indicated in paragraph 1 and the photograph in paragraph 2 should be sealed by the Chambers and made into an inseparable set, and delivered to the applicant.

Article 46

The following resolutions are hereby affirmed:

No

Number

Date

Subject

1

MN4/4-60

02.11.1886

Exemption from commercial benefit tax for goods imported by foreign participants in governmental exhibitions, deleting the name of the Center for Procurement and Distribution of Goods.

2

H810T/89010

02.12.1989

Entry of marked sheets and documents required by banks without transferring foreign exchange.

3

H143T/7064

27.06.1992

Strike the phrase “order registration and” from section 1

- Entry of parts for machinery and tools required by vessel manufacturing units without the payment of commercial benefit tax.

4

H/13936T/M/74-5493

29.10.1995

Clearing goods through the submission of minimum document pledged by the respective minister or the highest authority of an independent organization (for one month only).

5

H17703T/125421

19.03.1997

Permitting entry of goods without transferring foreign exchange for projects of government ministries, as compensation for injury

6

H17443T/50973

25.06.1997

Setting out conditions for the entry of goods from Turkmenistan to be offered at the joint border market place of Bajgiran. Only sections 2, 5 and 6 with the reduction of $ 2.50 million to $1.00 million.

7

H18439T/7473

01.08.1997

- Strike Article (3)

- Exemption from commercial benefit tax of goods donated to the Foundation for Special Diseases.

8

H19261T/77137

20.02.1998

The entry of sport horses, horsemanship and polo tools and requisites shall be exempted from commercial benefit tax.

9

K19746T/12981

20.06.1998

The entry, from free zones into the mainland, of primary materials and CKD parts required by productive units.

10

H21132T/11273

28.05.1999

Permitting the transfer to other importers of import privilege against exports to the ICS countries.

11

H19966T/67027

06.06.1999

Permitting the entry of goods against foreign exchange deriving from the employment of Iranians residing abroad.

12

H20626T/11980

17.06.2000

Exempting from commercial benefit tax imported items required by Mashhad Metro.

13

H22314T/15031

17.06.2000

Exempting from commercial benefit tax imported items required by Tehran Metro.

14

H25705T/43016

19.01.2002

Reinstating the Committee of Four and its functions, and inserting the name of HE Dr. Ibrahim Sheibani, the Governor of the Central Bank of the I.R. of Iran.

15

H26572T/10083

14.06.2002

Clearing specimen motor vehicles displayed at trade exhibitions by foreign participants, maximum of five vehicles of various models, providing that no more than one year has elapsed from the date of their manufacture.

16

H26775T/18470

15.07.2002

Exempting from commercial benefit tax of goods donated to the Football Federation

17

H26164T/16919

24.09.2002

Permitting domestic manufacturers to import a maximum number of five motor vehicles of each model.

18

H27256T/30566

11.10.2002

Special facilities extended to goods to be imported and displayed at Turkmenistan showroom in the holy city of Masshad.

19

H27723T/45243

21.12.2002

Setting out conditions for the entry of domestically produced motor vehicles which have been previously exported.

20

H28115T/58299

22.02.2003

Permitting the entry of movable chassis to be used in the manufacture of fire-fighting vehicles without the condition of having official representative.

21

H23410T/65777

14.03.2003

Exempting from commercial benefit tax items required for the repair of vessels.

22

H28307T/63738

18.03.2003

Premitting various citrus fruits to be imported.

23

H28817T/18758

03.06.2003

The ordinance on the technical criteria of vehicle imports.

24

H28860T/15570

01.07.2003

The executive ordinance on the egress of cultural and artistic products.

25

K28985T/28580

16.09.2003

Preferential reduction in motor vehicle commercial benefit tax, in case of discarding worn-out vehicles.

26

H29059T/816911

21.10.2003

Setting out conditions for the issuance of licence in cases where specific countries are subject to trade sanctions.

27

H27845T/43247

24.10.2003

Delegating authority to the Article one committee for the purpose of determining commercial benefit tax on the goods which have been registered for importation prior to the end of the first half of the year 1380, but their CBT has been changed in the same year.

28

H30798T/61044

13.02.2004

Clearance of Moroccan made goods to be exhibited at Tehran Exclusive Fair.



Note 1: Resolutions issued in the year 1383 (excluding those which expire at the end of the year 1383).

Note 2: Other resolutions concerning merchandise import and export conditions, rebates or exemptions from customs duty and commercial benefit tax, including prohibitions based on the law or otherwise not indicated in this Article are hereby repealed.

This ordinance shall take effect from the date of its promulgation in the Official Journal of the Islamic Republic of Iran.

Article 47

The following cases shall be exempted from lodging exchange repatriation bond :

1. Goods of reasonable quantity dispatched to be displayed in foreign exhibitions, at the discretion of the Ministry of Commerce.

2. Exporters exporting through valid irrevocable documentary credit.

3. Goods donated by Ministries, state institutions, and the Red Crescent Society of the Islamic Republic of Iran to other governments with the confirmation of the Minister or the highest authority concerned. Goods donated by the Red Crescent Society to non-governmental public institutions in other countries shall also be subject to this section.

4. Exporters of industrial machinery, home appliances and motor vehicles up to 5% of the value of exported goods, with a view to meetingspare parts requirements as fulfillment of guarantee obligation. The exemption from lodging exchange repatriation bond in respect of these exporters shall be applicable only up to the time limit of the guarantee, and at the discretion of the Ministry of Industries.

5. Exporters of handicrafts excluding carpets.

6. Samples of goods dispatched for marketing and export promotion purposes, at the discretion of the Ministry of Commerce.

7. Exports of any kind of softwares, and electronic engineering services, where requested by the exporter.

8. Dispatch abroad of books, films, audiovisual tapes, exposed slides, promotional and non-promotional materials (including scientific, promotional, cultural, educational materials, and brochures for introducing activities and products) in a non-commercial nature, by executive organs and government institutions, on the recommendation of the highest authority concerned, and in the case of the private sector organizations and institutions on the recommendation of the Ministry of Culture and Islamic Guidance.

9. Goods donated to Muslims abroad by Imam Khomeini (may his soul rest in peace) Relief Committee under the supervision of the Ministry of Foreign Affairs.



1. This Article has been amended according to Council of Ministers resolutions No. 70621/T 22681 H dated 28.12.1378 (18.03.2000) and No. 42959/T 25695 H dated 02.11.1380 (21.01.2002).

2. According to Council of Ministers resolution No. 43208/T 31585 H dated 06.08.1383 (26.10.2004) the Secretary of the Central Committee for Fighting the Smuggling of Goods and Foreign Exchange has been added to the membership of the committee covered by this Article.

3. According to resolution No. 25516/T31203H dated 31.05.1383 (21.08.2004) the representative of the Management and Planning Organization has been added to the membership of the Standing Committee covered by this Article.

The provisions of this Note have been amended in accordance with the Council of Ministers’ decree No H 23492 T/48106 dated 25.10.1379 (14.01.2001).

The provisions of this Article have been amended in accordance with the Council of Ministers’ decree No H21092 T/59174 dated 23.12.1379 (13.03.2001).

Amended according to the Council of Ministers Secretary’s letter No. 21092/5259 dated 12.02.1380 (01.05.2001).

The parenthetic phrase in this Note has been inserted in accordance with the Council of Ministers’ decree No H17483 T/57716 dated 27.03.1376 (16.06.1997).

The provisions of this Article have been amended in accordance with the Council of Ministers’ decree No 21092T/59174 dated 13.03.2001.

Has been amended in accordance with the letter No 21092/5259 dated 01.05.2001.

The provisions of this paragraph have been amended in accordance with the Council of Ministers’ decree No H28844T/18893 dated 27.07.2002.

Amended in accordance with the letter No 21092/5259 dated 01.05.2001 of the Council of Ministers’ Secretary.

This Article has been amended in accordance with the decree No H27482T/37502 dated 09.11.2002.

The provision of this Article have been amended in accordance with the Council of Ministers’ decree No H21092 T/59174 dated 23.12.1379 (13.03.2001).

The provisions of Articles 15, 16 and 17 have been amended in accordance with the Council of Ministers’ decrees: No H17792T/28932 dated 27/7/1998, H20181T/41335 dated 12.11.1998, H21620T/27078 dated 01.03.2000, H21446T/836 dated 31.07.1999 and H23215T/50705 dated 29.01.2001.

The provisions of this Note have been amended in accordance with the Council of Ministers’ decree No H27911T/52282 dated 21.01.2003.

The provisions of this Note have been abrogated by vote No. 232 dated 13.09.2003 of the General Board of the Court of Administrative Justice.

The provision of this Article have been amended in accordance with the Council of Ministers’ decree No H27124T/28113 dated 02.09.2002.

The provisions of this Note have been nullified by resolution of 18.03.2002 of the High Council of Exports.

The provisions of this Article have been amended in accordance with the decrees No H23716T/53817 dated 14.02.2001 and No H21092T/16910 dated 13.03.2001.

The provisions of this Note have been amended in accordance with the Council of Ministers’ decrees No H23716T/53817 dated 14.02.2001, No H24818T/16910 dated 07.08.2001 and H26477T/6646 dated 31.05.2002.

The provisions of this Article have been amended in accordance with the Council of Ministers’ decree No H26477T/6646 dated 31.05.2002.

The provisions of this Article have been amended according to the Council of Ministers decree No H21092 T59174 dated 23.12.1379 (13.03.2001).

The provisions of this Article have been amended in accordance with the decree No H21092T/59174 dated 13.03.2001.

The provisions of this paragraph have been amended in accordance with the Council of Ministers’ decree No H25747T/3486 dated 31.05.2002.

The provisions of this paragraph have been amended in accordance with the Council of Ministers’ decree No H25747T/3486 dated 20.04.2002.

The provisions of this paragraph have been amended in accordance with the Council of Ministers decree No H25747T/58821 dated 01.03.2002.

1. The provisions of this Article have been amended in accordance with the Council of Ministers’ decree No H21092T/59174 dated 23.12.1379 (13.03.2001).

- All exporters are authorized to import all permissible goods within the amount of foreign exchange derived from exports, as evidenced by the export certificate.

2. Currently, all goods Listed in the tables attached to this ordinance may be imported against foreign exchange derived from exports, providing that the entry conditions are complied with.

The provisions of this Article have been amended according to the law amending a number of Articles of the law concerning the Third Development Plan and the manner in which duties and other levies are established and collected from producers of goods, providers of services and imported goods, as per the resolution No 29331 dated 02.11.1382 (21.01.2004) of the Islamic Consultative Assembly.

The provisions of this Article have been amended in accordance with the Council of Ministers’ decree No H27484T/37502 dated 08.11.2002.

The provisions of this Article have been amended in accordance with the decree No H21092T/59174 dated 13.03.2001.

According to the circular directive No. 100/5280 dated 01.08.2002 issued by the Minister of Commerce, based on the Council of Ministers’ resolution No T80698 H19476 dated 18.03.1998, the regulations concerning goods accompanying passengers have been amended to read as follows:

  1. 1. Outgoing passengers may take hand-woven carpets not exceeding 20 square meters without any limitaion on the number of pieces constituting the said area.
  2. 2. Passengers bound for UAE and other Persian Gulf littoral states may take hand-woven carpets within the ceiling specified in paragraph (1) above.
Note: In order to avoid subsequent problems, the egress of hand-woven carpets accompanying passengers bound for the pilgrimage destination countries including Iraq, Syria and Saudi Arabia shall continue to be prohibited.

  1. 3. Apart from the aerial borders, hand-woven carpets accompanying passengers may be taken out through land and sea borders as well.
The provisions of this Article have been amended in accordance with the decree No H21092T/59174 dated 13.03.2001.

The provisions of this Article have been amended in accordance with the decree No H21092T/59174 dated 13.03.2001.

1. The provisions of this Article have been amended in accordance with the decree No H21092T/59174 dated 13.03.2001.

2. In accordance with Article 16 of the law on the regulations facilitating the renovation of the country’s industries and Article 113 as amended of the Third Economic, Social and Cultural Development Plan of the I.R. of Iran, some facilities have been provided for machinery, productive equipment, spare parts, primary materials, intermediate goods and industrial tools needed by industries and mineral units to be imported without transferring foreign exchange.

The provisions of this Article have been amended in accordance with the decree No H25747T/3486 dated 20.04.2002.

The provisions of this paragraph have been amended in accordance with the decree No H27163T/29863 dated 13.09.2002.

The provisions of this Article have been amended in accordance with the decree No H21092T/59174 dated 13.03.2001.

The provisions of this Article have been amended in accordance with the decree No H21092T/59174 dated 13.03.2001.

Remark: the affirmed resolutions shall be enforceable if they are not in disagreement with the subsequent laws and resolutions.

Affirmed in accordance with the Council of Ministers’ decree No H30348T/71028 dated 15.03.2004.

This Article has been amended according to the resolution of the High Council of Exports dated 19 March 2002, to read as follows: The exportation of all goods and services is exempted from lodging exchange repatriation bond.

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