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 Trade Regulations >> General Rules For The Interpretation Of The Harmonized System

lassification of goods in the nomenclature shall be governed by the following principles:

1) The titles of Sections, Chapters and sub-Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not  otherwise require, according to the following provisions:

2)  (a)  Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this Rule), presented unassembled or disassembled.

(b)  Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of Rule 3.

3) When by application of Rule 2 (b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:

(a) Theheadingwhichprovidesthemostspecific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.

(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3 (a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

(c)  When goods cannot be classified by reference to 3 (a) or 3 (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

4) Goods which cannot be classified in accordance with the above Rules shall be classified under the heading appropriate  the goods to which they are most akin.

5) In addition to the foregoing provisions, the following Rules shall apply in respect of the goods referred to therein :

(a)  Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shapes or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This Rule does not, however, apply to containers which give the whole its essential character;

(b) Subject to the provisions of Rule 5 (a) above, packing materials and packing containers presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.

6) For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.


List of tariff preferences and reductions relating to border trade between the Islamic Republic of Iran and Turkey


Goods exchanged under border trade between the Islamic Republic of Iran and Turkey up to a ceiling of US$ fifty million (US$ 50’000’000) shall be subject to tariff preferences and reductions granted by either side to the other. These goods are listed in two corresponding lists: “Iranian goods confirmed by the Turkish side for border trade preferential tariffs” and “Turkish goods confirmed by the Iranian side for border trade preferential tariffs”.




List of Iranian goods confirmed by the Turkish side for border trade preferential tariffs

A. Agricultural products

No. Heading, subheading No. Description Seasonal Quotas (tons) Period of importation Customs duty Tariff reduction in percentage Tariff after reduction
1 0702 Tomatoes (fresh or chilled) 1000   49.1 %40 29.46
2 0703.10.19.00.11 Onions 1000   50 %40 30
3 0703.20 Garlic 350   50 %40 30
4 0703.90.00.00.11 Leeks 150   50 %40 30
5 0704.10.00.00.11 Cauliflowers 300   20 40% 12
6 0704.90.10.00.11,12 White, red, and black cabbages 4150   20 %40 12
7 0704.90.90 Cabbages, head 2150   20 %40 12
8 0705.11.19 Lettuce, head 150   20 %40 12
9 0706.10.00.00.11 Carrots 500   37.3 %40 22.38
10 0707.00.05 Cucumbers and pickles thereof, fresh or chilled 1000   30 %40 18
11 0709.30 Aubergines (egg-plants) 1000   20 %40 12
12 0709.60.10.00.11 Sweet peppers 500   20 %40 12
13 0709.70 Spinach 150   20 %40 12
14 0709.90.70 Zucchinis 150   20 %40 12
15 0709.90.90.00.15 Peppermint 70   20 %40 12
16 0713.20 Chick-peas 2900 15 Oct –  1 July 19.8 %40 11.88
17 0713.31, 32, 33, 39 Beans 2000 1 Dec  1 Aug 0, 19.8 %40 0, 11.88
18 0713.40 Lentils 2000 15 Oct – 1 May 0, 19.8 %40 0, 11.88
19 0713.50 Broad beans 5000   0, 19.8 %40 0, 11.88
20 0713.90.90.00.12 Pinto beans 2000 1 Dec – 1 Aug 19.8 %40 11.88
21 0802.12 Almonds (shelled) 1300 15 Dec – 1 Sept 43.6 %40 26.16
22 0802.32 Hazelnuts (shelled) 1000   43.6 %40 26.16
23 0804.10 Dates 10000   25 %40 15
24 0805.10 Oranges 500   54.6 %40 32.76
25 0805.20 Mandarins 500   54.6 %40 32.76
26 0805.50 Lemons 300   54.6 %40 32.76
27 0806.10 Grapes (fresh) 1400 15 Dec – 1 June 55.5 %40 33.3
28 0807.11 Watermelons 2000 1 Nov – 15 April 87.3 %40 52.38
29 0807.19 Melons 750   87.3 %40 52.38
30 0808.20.50 Pears and quinces 300   60.9 %40 36.54
31 0809.20.50 Cherries, sweet and sour (fresh) 1400 15 Oct – 1 June 55 %40 33
32 0809.30.90 Peaches 1000   55 %40 33
33 0809.40.05 Plums 500   55 %40 33
34 0810.50 Kiwifruits 500   56.4 %40 33.84
35 0810.90.95.00.11 Pome granetes 700   50 %40 30
36 0810.90.95.00.19 Other fresh fruits including Oleasters (ex) 1000   50 %40 30
37 0810.90.95.00.19 Other fresh fruits including rose hips (ex) 5000   50 %40 30
38 0813.40.95.00.19 Sweet cherries (ex) 70   15.8 %40 9.48
39 0904.11, 12 Pepper whether or no crushed 250   30 %40 18
40 0904.20 Pimiento 70   20,35 %40 12,21
41 0909.20 Seeds of coriander 200   30 %40 18
42 0910.99.91.00.13 Sumac 70   30 %40 18
43 0910.99.91.00.14 Nigella sativa caraway 5530   30 %40 18
44 1006.30 Semi-milled or wholly milled rice, whether or not polished or glazed 15000 1 Aug – 1 march 45.5 %40 27.3
45 1008.20 Millet 5000   35 %40 21
46 1202.10.90 Peanuts (in shell) 70   32.7 %40 19.62
47 1207.40.90 Sesame seed 5000   24 %40 14.4
48 1209.91.90.00.11 Seeds of pumpkin 700   19.8 %40 11.88
49 1209.99.99.90.12 Watermelon seed 2000   19.8 %40 11.88
50 1404.10.00.10.00 Henna 1000   - %40 -
51 1404.90.00.90.11 Root of soapwort 5000   - %40 -
52 2007.99.39.00.11   1000   60.1 %40 36.06

B. Industrial products

No. Heading, subheading No. Description Seasonal Quotas (tons) Period of importation Customs duty Tariff reduction percentage Tariff after reduction
53 2515 Marble and decorative stones     - %100 -
54 2523 Cement     1.7 %100 -
55 3301 Rose oil or essence       %100 -
56 39 Plastic products (not included in 3903.19)       %100 -
57 4011 Tyres and inner tubes     -,4.5,

2.5,4
%100 -
58 4012 Tyres     -, 4.5 , 2.5, 4 %100 -
59 4013 Tyres     4 %100 -
60 6402.99 Slippers of plastic (ex)     17 %100 -
61 69-2505-2522-2520 Building materials       %100 -
62 7311 Containers for gas (ex)     2.7 %100 -
63 7317 Nails (ex)     0.5 %100 -
64 7321 Natural gas ranges (ex)     2.7 %100 -
65 8516 Samovars (ex)     2.7, 5, - %100 -
66 8544 Electrical cables and cables     3.3, 3.7, - %100 -
67 96 Handicrafts, exclusively made by hand       %100 -


List of Turkish goods confirmed by the Iranian side for border trade preferential tariffs

No.

Heading, subheading No.

Description

Basic duty

Commercial Benefit Tax

Tariff reduction percentage

Tariff after reduction

1 1209.91 Vegetable seeds 4 - - -
2 1214.10 Alfalfa meal and pellets 4 - - -
3 1512.19 Sunflower – seed oil and fractions thereof 4 46 %10 41.4
4 3212.10 Stamping foils 4 - - -
5 3213 Artists’ students’ or signboard painters’ colours 4 6 %30 4.2
6 3215.19 Printing ink for duplicating machines 4 11 %30 7.7
7 3304.91 Make-up powders 4 46 %20 36.8
8 3305.10 Shampoos 4 46 %10 41.4
9 3917 Tubes, pipes, joints, elbows and flanges of plastic. 4 6,11 %15 5.1,9.35
10 44 Wood and wooden products 4   %10  
11 4411 Fibre board of wood with surface covered 4 6,26 %10 5.4,23.4
12 48 Paper, articles of paper pulp, of paper or paper board 4   %10  
13 5401 Sewing thread of man made filaments   16 %20 12.8
14 5403 Artificial filament yarn 4 6 %20 4.8
15 5406 Man-made filament yarn 4 26 %20 20.8
16 6103 Men’s or boys’ suits, ensembles, jackets, blazers, trousers 4 46 %10 41.4
17 6105 Men’s or boys’ shirts, knitted or crocheted 4 46 %10 41.4
18 6106 Women’s or girls’ blouses, shirts and shirt-blouses, knitted or crocheted 4 46 %10 41.4
19 6301 Blankets and travelling rugs 4 66 %10 59.4
20 6302 Bed linen, table linen, toilet linen and kitchen linen 4 66 %10 59.4
21 6304 Other furnishing articles, excluding those of heading 9404 4 66 %10 59.4
22 6405.10 Shoes with uppers of leather or composition leather 4 96 %10 86.4
23 6702 Artificial floweres and fruits 4 66 %30 46.2
24 7002.20 Glass in rods 4 6 %30 4.2
25 7010 Flasks and other containers of glass, of a kind used for the coneyance or packing of goods 4 16 %30 11.2
26 7013.21 Articles of lead crystal 4 26 %30 32.2
27 7117 Imitation jewellery 4 46,36 %20 36.8,28.8
28 7606 Aluminium plates, sheets and strips 4 6,21 %10 5.4,18.9
29 7615.19 Other sanitary ware and parts thereof of aluminium 4 36 %15 30.6
30 8201.50 Secateurs and similar one – handed pruners and shears 4 - - -
31 8201.60 Hedge shears, similar two-handed shears 4 11 %15 9.35
32 8214.10 Pencil sharpeners and blades therefor 4 6,16 %10 5.4, 14.4
33 8215 Spoons, forks, knives 4 36 %10 32.4
34 8301.40 Door locks 4 26 %10 23.4
35 8302.10 Hinges 4 26 %10 23.4
36 8311.10 Coated electrodes of base metal far electric arc-welding 4 21 %10 18.9
37 8415.10 Air conditioning machines 4 56 %10 50.4
38 8418 Refrigerators, household type 4 11, 46, 56 %10 9.9, 41.4, 50.4
39 8421.11 Cream separators 4 - - -
40 8430 Moving, tamping and compacting machinery 4 -, 6, 16 %10 -, 5.4, 14.4
41 8432.21 Disc harrows 4 11 %10 9.9
42 8433.90 Spare parts for disc harrows or moving machinery 4 6 %10 5.4
43 8451.30 Ironing machines and presses 4 - - -
44 8452.29 Industrial sewing machines 4 - - -
45 8459 Machine drilling 4 -, 6 %10 -, 5.4
46 8477.90 Spare parts for industrial machining 4 - - -
47 8481 Taps, cocks, valves, similar appliances for pipes 4 6, 11, 36, 46 %10 5.4, 9.9, 32.4, 41.4
48 8509.10 Vacuum cleaners 4 56 %10 50.4
49 8513.10 Lamps 4 21 %10 18.9
50 8515.11 Soldering irons and guns 4 21 %20 16.8
51 8528.12 Colour TV 4 6, 21, 36, 56 %10 5.4, 18.9 32.4, 50.4
52 8509.40 Fruit or vegetable juice extractors 4 56 %10 50.4
53 8510.10 Shavers 4 16 %10 14.4
54 8516.31 Hair dryers 4 26 %10 23.4
55 8516.40 Electric smoothing irons 4 56 %10 50.4
56 8516.50 Microwave ovens 4 56 %10 50.4
57 8516.60 Roasters 4 36 %10 32.4
58 9401.61 Seats, upholstered 4 46 %10 41.4
59 9609.10 Pencils and crayons with leads encased in rigid sheath 4 46 %10 41.4
60 9611 Numbering or date stamps 4 21 %10 18.9



Note

on Import Duties



The import duties shown in the respective column are made up of basic duty (B.D.) and Commercial Benefit Tax (C.B.T.).

According to Article (2) of the law amending a number of Articles of the law concerning the Third Economic, Social and Cultural Development Plan of the I.R. of Iran, the customs duty, taxes, order registration fee, and other levies applicable to imports have been consolidated to constitute the “Import Duties” which is set at an ad valorem rate of 4%. By definition, the sum of such unified items plus the Commercial Benefit Tax, which is determined by the Council of Ministers, is known as Import Duties.



The CBT for 1384 (2005) is applicable to tariff preferences.

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