Import - Export & Customs Regulations
Imported Goods, Duties & Evaluation:
All goods & commodities entering the customs
areas in Iran are considered as “entering” goods &
commodities. Of these entering goods & commodities only
those are subjectto customs tax and duties which their
entrance to the country is made definite. Other goods &
commodities entering the customs areas in such modes
asinternal transit, external transit, temporary entrance, etc.
are exempted from customs tax and duties.
customs laws & regulations the value of goods and
commodities entering Iranian customs is calculated on the
basis of the CIF value plus registration feesplus all other
expenses and charges applicable to goods and commodities in
question until their arrival to the first port of entry.
Furthermore, this calculation is done on the basis of
thedocuments submittedby the ownerofthegoods and commodities
and on a floatingrate of exchange basis. Some important
exemptions and limitations concerning clearance of goods from
Iranian customs is mentioned below.
Support of Domestic Production :
Where domestic production for a particular product
dose not meet the market needs within the country, special
permits are granted for limited importation of certain goods.
In fact this permit is a way of putting ration on importation
of goods where a specified ceiling is set on the value, weight
and quantity of imported goods and commodities.
indicated in the tables annexed to the Import and Export
Regulations, the import of certain goods and materials to the
country is permitted on condition that there is no domestic
production for the goods and materials in question. In such
cases obtaining the required certificate of “No Domestic
Production” for importation of the said goods is necessary.
The conditions applicable to imported goods are based on
Harmonized System Tariffs.
Customs exemptions are in fact exemption from partial
or full payment of customs tax and duties on imported goods
& commodities. These exemptions are determined according
to special rules and regulations. The cases where customs
exemption is permitted mainly include:
1.Export packing equipments temporarily imported into
the country are exempted from customs tax and duties on
condition that thepacked goods are actually exported out of
2.All machineries imported for the purpose of
agricultural husbandry, industrial, mining and packing are
exempted from customs tax and duties.
3.All agricultural equipments and machineries and
their spare parts are exempted from customs tax and commercial
benefit tax if a) they have been imported to the country
according to general regulationsprevailing export - import
activities b) they are not manufactured domestically and c)
the Ministry of Agriculture assesses and confirms their
4.All producing machineries which have been imported
by eligible producing, industrial and mining units and upon
the approval of the Ministry of Industries are exempted from
customs duties and commercial benefit tax upon confirmation of
the aforementioned ministry.
6.Upon suggestion of the producingministry and the
approval of the government, discount or general exemption will
be given on customs tax & duties and commercial benefit
tax relevant to raw materials and spare parts of industrial
and agricultural machinery, electric & electronic
equipments, and transportation vehicles which have been
imported by domestic factories and completed, assembled or
manufactured in the same.
7.The raw materials and packing equipments which are
imported into the country for producing drugs, and by
factories which are/will be established with the permission of
The Ministry of Health, Treatment & Medical Education or
the General Department Veterinary, and produced in the name of
the same factories, with regard to the relevant rules and
regulations, will be liable to the same tariff as those
medicines which are manufactured outside the country, unless,
a lower customs tax is appreciated in the tariff table and the
matter is approved by the concerned ministries and
8.Raw materials including chemical productions,
ordinary metals, parts and equipments of the textile, road,
agriculture and mining industry, and production machineries in
different fields of industry and mining , and laboratory ,
scientific, technical and research instruments are eligible to
enjoy certain exemptions as determined by the Harmonized
System of Coding.
The customs tariffs and duties, and commercial duties
of commodities are as follows:
chemical industry products
ordinary metals & relevant
equipments and the like
paper and wood
Restrictions( Import )
Restrictions on the importation of goods and
commodities to the country are divided into three broad
a)Religious restrictions concerning those goods and
commoditieswhich are forbidden by Islamic laws.
b)Legal retractions concerning the importation of
guns, ammunition, drugs, non - standard and unhealthy goods or
goods contaminated with radio- active materials.
c)Economic restrictions supporting domestic
industries and productions including :
(1) restrictions on materials and goods for which
there is adequate domestic production.
(2) restrictions on unnecessary and luxurious goods
In line with its policy concerning the promotion of
exports and expanded presence of domestic manufacturers in the
international markets, the government of the Islamic Republic
of Iran has prescribed special incentives and exemptions on
the export of goods and commodities.
According to Article
33 of Implementing Regulations (1994) of the Export - Import
Law,the assessment of export tariffs is carried out by the
Pricing Committee. Exporters should fill the relevant customs
clearance forms accordingly. However, it is evident that
exporters have the right to express their views on the pricing
of their goods and commodities.
Restrictions ( Export ):
Restrictions on the export of goods are as follows:
1.Religious restriction on the export of goods which
are forbidden according to Islamic Laws.
2.Legal restrictions which are implemented based on
the prevailing situation.
Support of Domestic Production:
The limitations placed on certain export goods in the
country are mainly for the protection of domestic consumers
and include those consumer goods or domestic industries for
which there is inadequate domestic production.
According to the Law on Drawback of customs tax &
duties on machine made productions of domestic factories
(1966), Article 14 of the Export - Import Law (1993) and
Article 25 of the Implementing Regulations (1994) of the same,
all taxes and duties collected by the Organization for the
Protection of Consumers & Producers, onall goods,
materials and parts used in the production of exported goods
will be paid back to theexporter. It should be noted that the
Draw back rate is basedon the tariff and value of materials
and parts at the time when export is