Islamic Republic of Iran
Ministry of Commerce
Enacted 26 September 1993
(04.07.1372)
Regulations in respect of the exportation and importation
of goods and the delivery of related services to all exporters and importers
and also to those that the application of the law requires their naming, shall
be governed by this law, and all laws which are inconsistent with it, are
hereby annulled.
Exportable and importable goods are classified into the
following three categories:
1. Permissible goods: with the observance of the relevant
criteria, the exportation or importation of these goods shall not require a
license.
2. Conditional goods: the exportation or importation of
these goods is possible by obtaining a license.
3. Prohibited goods: the exportation or importation of
these goods (purchase, sale or consumption) is forbidden under the sacred
Islamic Shari’ a and or by law.
Note 1
The Government may, with the observance of the relevant
laws and depending on the prevailing exigencies and circumstances prohibit the
exportation or importation of certain goods.
Note 2
The types and specifications of goods falling under any
one of the aforesaid three categories shall be set forth by an ordinance to be
drawn up by the Ministry of Commerce and approved by the Council of Ministers.
Engaging in the business of exportation and importation
of goods for commercial purposes requires a commercial card, which shall be
issued by Iran Chamber of Commerce, Industries and Mines and approved by the
Ministry of Commerce.
Note 1
The criterion of determining the commercial nature of
goods, as well as the manner of issuing, extending and cancellation of the
commercial card shall be in accordance with an ordinance approved by the
Council of Ministers.
Note 2
Any dispute, which may arise between the applicant of a
commercial card and Iran Chamber of Commerce, Industries and Mines, shall be
referred to the Ministry of Commerce for consideration and final decision.
Note 3
Co - operatives of frontier zone inhabitants; Iranian
marines; hawkers; and workers residing abroad and holding employment records
issued by the Ministry of Labor and Social Affairs, shall be exempted from
obtaining commercial card.
Prior to the end of each year, the Ministry of Commerce,
in consultation with the respective organizations and with the Chamber of Commerce,
Industries and Mines, shall prepare the general modifications which are to be
made to the executive ordinance of this law and to the schedules annexed to the
export - import regulations, for the subsequent year as well as specific
modifications made in the course of the current year, while incorporating
therein the acquired rights, and shall promulgate them for the public
knowledge, after the approval of the Council of Ministers.
Note 1
All circular
letters and directives to the relevant executing organizations concerning the
exportation and importation of goods shall be communicated exclusively through
the Ministry of Commerce.
All productive ministries are required to forward to the
Ministry of Commerce, not later than the 4th of February (15th of Bahman) of
each year, their proposals for the following year concerning the export and
import conditions in respect of goods similar to those produced domestically,
having taken into account the internal requirements and exigencies of the country.
Note 1
Other relevant organizations and the Chamber of Commerce,
Industries and Mines may send in to the Ministry of Commerce, not later than
the 4th of February (15th of Bahman) of each year, their proposals in respect
of the relevant items, having taken into account the internal requirements and
exigencies of the country.
Iranian means of transport shall have priority to
transport all goods imported into the country. However, the directive
pertaining to the use of foreign means of transport whether sea, air, road and
rail - way carriers shall be drawn up by the High Council for the Co
-ordination of National Transportation, in conformity with the ordinance
approved by the Council of Ministers.
The Government is required to allocate special premises
for the provisional storage of goods needed to repair and equip the country's
commercial marine and aircraft fleet.
Note 1
The transit of goods falling under this article from one
port of entry to another shall be permissible, with the observance of transit
regulations.
Note 2
Such goods shall be exempted from customs duties,
commercial benefit tax and any other charges.
Note 3
Those parts of requirements of the aforesaid fleet, which
can be supplied by domestic sources within the country, shall be exempted from
any obligation and export licensing.
Importers of various goods, whether governmental or not
shall refer exclusively to the Ministry of Commerce, for licensing their
imports and registration of their orders.
Note 1
The import license shall serve also as a clearance
permit, and no separate permit shall be required.
Note 2
Households inhabiting in the frontier zones or their co -
operatives, mariners, hawkers and vessel crews importing goods for their personal
consumption shall be excluded from the provisions of this Article.
The Central Bank of the Islamic Republic of Iran and Iran
Customs Administration are required to send to the Ministry of Commerce and
other relevant organizations and Iran Chamber of Commerce, Industries and
Mines, at least once every three months, statistical statements concerning the
letters of credit, which have been opened, and goods, which have been cleared.
The government is required to specify the following
matters in the executive ordinance concerning border trade exchanges:
1. Localities or the depth of border tracts, residents of
which are authorized to engage in border trade business.
2. Types and quantities of goods which may be exported or
imported by households, residing in border regions or their co - operatives,
authorized Iranian workers employed abroad, hawkers residing in frontier zones,
mariners and crew members of vessels commuting between the shores of the
Islamic Republic of Iran and other countries.
3. The requirements to be met by the aforesaid persons or
groups.
4. Conditions for exportation and importation of goods
and fulfillment of obligations.
Note 1
Goods imported by households residing in frontier zones
or their co - operatives, and by vessel crew members for their own personal
consumption shall be exempted from 30 per cent up to a maximum of 100 per cent
of customs duties and commercial benefit tax in the case of public provisions,
and up to a maximum of 50 per cent of customs duties and commercial benefit tax
in the case of home appliances, by the approval of the Council of Ministers.
Note 2
Iranian workers and nationals permissibly employed abroad
may import industrial machinery, tools and primary materials needed in the
country, within the quantitative thresholds, and taking advantage of such
percentage exemptions from commercial benefit tax as may be jointly set by the
Ministry of Commerce, the Ministry of Labor and Social Affairs and the relevant
industrial ministry, and approved by the Council of Ministers.
The government is authorized to set up border marketplace
in any of the frontier zones as may be deemed beneficial, having taken into
consideration such priorities as local potentiality, employment generation requirements
and the expansion of commercial relation with the respective neighboring
country.
The pre-exportation entry of materials and goods as
temporary admission, to be incorporated in the production, finishing,
processing and packaging of export goods are exempted from all import duties,
except those designated as expenses or fees, provided that valid security or
promissory note be deposited with the Customs Administration.
Note 1
If the goods, which are made of the imported materials,
and goods under this Article, are not exported within a prescribed period of
time, it shall be the duty of the Customs Administration to prosecute the
importer, in order to recover the government's rights.
Note 2
Goods subject to this Article are exempted from licenses
set forth in the schedules annexed to the Export -Import Regulations.
Note 3
The importer shall not be necessarily bound to export pro
se; rather the relevant export certificate issued by the Customs Administration
shall be sufficient to relieve the obligation.
`
All exported goods (except crude oil and downstream
products there of which are subject to special regulations) shall be exempted
from any obligation or foreign exchange repatriation bond.
* In compliance with a subsequent amendment to this
Article, export goods are currently subject to foreign exchange repatriation
bond.
The sum "difference" collected by the
Organization for Consumer and Producer Protection and all funds, except those
designated as expenditures and fees, collected by the Customs Administration in
respect of any foreign goods, materials, components and parts incorporated in
the manufacture, finishing, processing and packaging of export goods, shall be
refunded to the exporter in accordance with a directive set forth in the
ordinance.
Note 1
If any dispute arises between the exporter and the
Customs Administration, the matter shall be referred to a committee composed of
representatives from the Ministry of Commerce, the Chamber of Commerce,
Industries and Mines, the relevant ministry, the Customs Administration of Iran
and the Export Promotion Center, for final decision.
Note 2
It shall be the duty of the Ministry of Economic Affairs
and Finance to open a [treasury] account in the names of the Organization for
Consumer and Producer Protection and the Customs Administration of Iran, from
which to finance payments herein provided for. The Ministry shall refund the
payments herein referred to, against presentation, by the exporter, of export
certificate or the receipt issued by the Organization for Consumer and Producer
Protection, after the confirmation of the aforesaid authorities.
Note 3
Funds paid in respect of outright customs clearance of
materials and goods, which have been imported for use in the manufacture of
export goods, shall be refundable after the exportation of the product, at
rates ruling at the time of exportation.
Note 4
If goods incorporated in the manufacture of using
imported materials locally produces export products, only the funds collected
in respect of the imported materials shall be refundable.
Note 5
If locally produced goods are sold to organizations and
persons who enjoy exemption in respect of importation of similar foreign goods,
the payments made on the import of goods, materials, components and parts shall
be refundable to the producer, in accordance with the provisions of this
Article.
In order to simplify the calculation of collectable funds
in respect of any imported goods, the Ministries of Commerce and Economic
Affairs and Finance having regard to the protection of domestic production, are
bound to consolidate into a unified heading called "Commercial
Benefit", such collectable levies as commercial benefit tax; the
"difference" payable to the Organization for Consumer and Producer
Protection; order registration fee; monopoly right dues; municipal dues; local
municipal dues (Co -operation); Red Crescent dues; asphalt dues; airport taxes;
port charges; health dues; etc., except sums collectable under customs duties,
charges and fees, in respect of each tariff line, at reasonable rates, and to
communicate it to the Customs Administration for collection.
The manner, in which import prices are to be examined for
order registration purpose, shall be laid down in an executive ordinance to be
approved by the Council of Ministers.
In addition to personal effects, an incoming passenger
may bring in goods free of customs duties and commercial benefit tax up to such
ceiling as may be approved by the Council of Ministers. The clearance of goods
falling under this Article shall be permissible, provided that they are of non
- commercial nature.
Note 1
The list of goods accompanying incoming passengers shall
be prepared and promulgated by the Ministry of Commerce.
Note 2
The provision of this Article shall be applicable also to
passengers arriving in free trade zones.
Note 3
In addition to personal effects, an outgoing passenger
(whether Iranian or foreign national) may take domestic manufactures and
products without any restriction, provided, however, that they are not intended
for commercial purposes. Outgoing passengers may also take foreign goods up to
the ad valorem threshold specified under this Article.
The imposition and collection, by provincial and local
authorities, of any dues in respect of any export goods and items are
prohibited and the perpetrators shall be pursued for legal offense.
The government may allocate funds in the annual budgets
for the encouragement of export. Such funds shall be dispensed to exporters to
enable them to benefit from financial facilities, on the recommendation of the
Ministry of Commerce and approval of the Council of Ministers.
As of the beginning of the year 1373 (21 March 1994), the
government shall be required to collect from importers in non - governmental
sectors who import goods for commercial purposes, an additional levy of 1 pet
cent of the total customs duties and commercial benefit tax as an
"especial charge", in respect of any imported goods. Funds collected
thereby shall be credited to the country's general revenue account. Each year
100 per cent of funds so credited to the general revenue account shall be
included in the annual budget law and allocated to the relevant executive
organizations, with the approval of the council of Ministers, to be used for
the encouragement and expansion of non - oil exports, commissioning of the
Export Guarantee Fund, organizing business training and promotional programmes,
in accordance with the executive ordinance of this law.
In order to support domestic products and to formulate
the country's trade policy, the Council of Ministers, having regard to the
interests of consumers, shall draw up the legislative bill on customs duties in
respect of any imported goods, and on the amendment of Article 37 of the
Customs Affairs Law, and shall submit them, within two months from the approval
date of this law, to the Islamic Consultative Assembly for approval.
In order to safeguard the Iranian carpet industry and to
provide an appropriate ground for its protection on the world markets, the
Ministry of Commerce is required to prevent, as of the beginning of the year
1374 (21 March 1995), carpets of over
30 knot count from being exported without an identification card. As of the
above-mentioned date, the Chambers of Commerce, Industries and Mines shall be
required, upon the request of the exporter, to issue identification card as a
mandatory requirement, and prior to the said date as an encouragement.
It shall be the duty of the Ministry of Commerce to draw
up the executive ordinance of this law within one month from the date of its
communication, and to have it approved by the Council of Ministers.
The Ministry of Commerce shall be responsible for the
orderly enforcement of this law and the executive ordinance thereof. The above
Act, composed of twenty-four Articles and twenty-five Notes, was enacted in the
open sitting of the Islamic Consultative Assembly on Sunday 26 September 1993
(4 th of Meher, 1372) and ratified by the Council of Guardians on 3 October
1993 (11th of Mehr 1372).
[Source: Consular Section of the Embassy of Islamic Republic of
Iran in London]