Import & Export regulations

Adopted06/12/1391

(Islamic council)

 

 

 

Customs Law

Part I - Definitions, organizations and the general

 

Chapter I - Definitions

 

 :

 

 

 

B -declear : the cargo owner or his legal representative that the goods argues against the provisions of the Customs Act. The electronic statements cargo owner or his legal representative, according to Digital Certificate (Digital) approved authorized certification centers are known as the owner of the goods or the legal representative Azharknndh.

 

C - a brief statement: document by which the shipping company, a general list of predicates that should be loading or unloading the vehicle when entering or leaving the country declares.

 

D - Places customs warehouses, docks, marinas, airports, railway stations, premises and any premises or place for the accumulation and storage of cargo under customs supervision and customs formalities used Bhmnzvranjam. This places a customs warehouses, special warehouses and cold storages public.

 

E - Clearance: exit of goods from customs after customs formalities related sites.

 

C - delivery order : document by which the shipping company (carrier and forwarder) After authentication, the customs formalities permitted by the receiver declares the goods to customs.

 

China - Customs formalities: all operations are performed in the implementation of customs regulations.

 

H - Guaranteed: cash, bank guarantee or insurance is valid for the implementation of the obligations enshrined in the provisions of the customs duties assigned.

 

Well - Commitment: accept a written or electronic requirement that the person to do or abstain from doing an act against Customs requires.

 

D - input law: the duty of four percent (4%) customs value of goods

 

 

 

(K) To carry altogether: the entry and exit of goods to the customs premises without unloading and delivery of goods from the places mentioned in these places with the provisions of this law.

 

Said R- day when the declaration signed Mrbvthtvst Azharknndh to attach documents manually or computer Gmrkarayh and returns the register number assigned to it.

 

(G) the World Customs Organization (Customs Cooperation Council): international intergovernmental organizations under the Convention dated 24/9/1329 AH corresponding to December 15, 1950 and the country was established in March 1337 Hijri associated with it.

 

Zh- system, coordinated: Description and Coding System of the International Convention on the Harmonized Commodity Description and Mark (coding) dated June 14, 1983 AD product that has ratified the Customs Cooperation Council and the Islamic Republic of Iran on the basis of the Law Concerning the accession of the Islamic Republic of Iran mentioned Convention, adopted on 20/06/1373 Hijri, associated with it.

 

Q - Transport company International legal person pursuant to legal regulations, is authorized to carry out international transport operations.

 

he quitter endorsements and whether the signature is certified by the competent authority.

 

P - the customs territory: that part of the Customs Act which applies Qlmrvkshvrast.

 

R - Merchandise: goods that are exported or imported for sale to the recognition of Iran Customs, whether the same or after operations, including production, separation and packaged to sell.

 

I - domestic products: goods produced or manufactured in the customs territory or foreign goods entering the final.

 

R - Commodities Gmrknshdh: commodity under customs control, but the customs formalities have not been completed.

 

AS - authorized goods: the exportation or importation of goods to meet the criteria does not require permission.

 

Non - authorized goods provided: commodity exportation or importation of one or more organizations need to obtain the prior consent of the government.

 

F - prohibited goods: the exportation or importation of the commodity, according to national interests or Islam is prohibited under the law.

 

AH - Customs controls: actions taken by the Customs to ensure compliance with customs regulations.

 

This term includes the collection and sale of property not owned.

 

G - customs regulations: rules and regulations, including bylaws, guidelines and Bkhshnamhhayy or monitoring its implementation been handed to customs.

 

L - cost-ways services: funds for services such as cost-of-ray (X-ray), and M-third seal, seal, Barbe-ray, warehousing in Amak-Ngmrky, test-fallow and tariff, care, b-Daraqeh, weighing F-Vqaladh goods and services and receive-the terms, conditions and safety-Adyq it commensurate with the services performed-my-b is determined.

 

Chapter II - Goals, tasks and organization of the Islamic Republic of Iran Customs

 

and import and transit of goods and collection of customs duties and related taxes and entry rights and technical requirements and facilitate trade. Customs Islamic Republic of Iran to carry out his constitutional duties, without rules required levels of operational units and divisions, and Article 30 of the Civil Service Management Code, commensurate with the size and type of activity determined. Customs Authority and the Executive branch Mat-appropriate tasks and missions entrusted by the Customs c-Islamic Mehvari sheep-which was prepared and after the approval of the Minister of Economic Affairs and Finance Council of Ministers is to decide-web.

Islamic Republic of Iran, including the Central Headquarters of Iran's Customs-Customs and customs executive.

 

Madh3- customs duties and authorities of Iran is as follows:

A - government policies in the field of export-import and transit

(B) - Detection and liquidation rights and other aspects of accessible legal entry by customs Iran

C - legal formalities, customs clearance and delivery of goods to the owner or his legal representative and clearance documents to verify the authenticity of the conditions of registration and receipt of incoming deduction or refund receipts

 

D - Control and monitor the passage of goods from the territory of the country

C - enforcement of laws and regulations related to border markets, border and tradesmen

C - Customs regulations about exemptions and prohibitions on certain export sectors, temporary export, import definitive, temporary import, Cranberry (cabotage), internal passage of goods, transport, border barter, free stores, parcels and couriers of international political and Posts

 

China - the implementation of rules and regulations related to customs violations and smuggling, abandoned goods and recording

H - anticipating and providing the infrastructure needed to implement and deploy, procedures and methods such as single window customs activities.

Well - collect, analyze and publish statistics Imports and exports of goods

D - Review and identify obstacles to the customs system and planning of handling them

(K) To comment on the draft plans, bills, ratifications related to the Customs Affairs

R- adopt appropriate methods to lawsuits and legal guidance and leadership in connection with Customs

(G) training of staff and monitoring and inspection activities and behavior of customs staff, administrative and blame them discover Abuse

Zh- customs inspection execution units and monitoring their performance and organization of qualitative and quantitative entrances and exits

Q - addressing and resolving disputes arising from law enforcement and customs regulations between broker and owner of the goods to the relevant laws and regulations

Sun - expansion of international exchanges, the conclusion of bilateral or multilateral agreements and customs agreements, membership and active engagement with international organizations and customs compliance with the principle of seventy-seven (77) of the constitution and relevant laws

 

Page - compliance with the recommendations of the World Customs Organization, commercial contracts and agreements entered into or settlement within the framework of applicable laws and regulations

Discrimination - the observance of the provisions of the General Policies of Principle (44) constitution Ghyrhakmyty to the assignment of duties to private and cooperative sectors

I - the use of new technologies and equipment advanced tools to increase efficiency and improve customs facilities of customs formalities

R - the necessary measures to facilitate trade, encourage exports and expand transit

AS - simplifying customs procedures with the aim of developing tourism

Non - performing other customs duties under this Act or other laws and regulations

 

 

Article 4

A - The head of Iran's Customs Office is appointed by the Minister of Economic Affairs and Finance and as the Chief Executive Officer of Customs under the laws and regulations of the relevant law, customs administration, and budget formation, recruitment, appointment and dismissal of employees, transfer them the unit to another, customs agents on all legal authorities permit substitution and arbitrators in cases of necessity and Brhsn monitoring the implementation of the tasks assigned to Customs under the Ministry of economic Affairs and Finance is responsible. He also par officials referred to in paragraph (d) of Article (71) of the Civil Service Management.

 

B - Deputy Head of Iran's Customs and customs, according to the proposal approved by the Minister of Economic Affairs and Finance are appointed by order of the head of the Iranian Customs.

(2/1) respectively.

Additional financial burden arising from the implementation of this law from the proceeds of the law is met.

 

Chapter III - General

 

The first discussion - and input costs of services

 

 

Note 1: In calculating the funds to carry out customs formalities Customs collects a fraction of one thousand (1000) Rials, the equivalent of one thousand (1000) is £.

Note 2 product owner is responsible for paying entrance fees and fines belong to a clearance service.

Note 3 issues and the cost of services is determined in accordance with the legal provisions in the Regulations for implementation of this Law.

Article 6 Import final product is required to pay accrued input.Registration is conclusively.

 

Note 1 entry includes a pay raise is not good at customs sites.

Note 2: revenues under this Act, the provisions of Article (160) to an account designated by the State Treasury General of Iran's Customs Office and deposited. Customs is responsible for receiving any funds, receipts submit it to the payer.

 

Madh7- goods in customs, bail payment of all accrued funds to the final product Kalababt and other debt funds whose collection is under the responsibility of Customs. Customs is unable to receive or provide funds to pay shipping and customs clearance.

 

 

 

The second topic - ICT

 

Madh9- Customs is obliged to observe the laws of the possibility of using ICT and e-commerce management services provided state in the execution of their duties.

Note - The Ministry of Economic Affairs and Finance shall within six months from the date of enactment of this Act regulations for electronic customs cooperation with the Ministry of Communications and Information Technology prepared and approved by the Cabinet.

 

III - guarantee

 

a.

 

The fourth debate - the customs formalities and controls

 

Madh11- in order to ensure compliance with customs regulations, all goods that enter or leave the customs territory, subject to customs formalities and controls using methods such as risk management, regular inspections or accidental use of modern methods of inspection equipment and techniques based on the audit and in exceptional cases escorted and supervised.

Article 12 In order to facilitate and expedite customs formalities at the entrances and exits, representatives of ministries and organizations responsible for other controls under customs supervision shall apply.

Departments and agencies responsible for this control should provide necessary facilities to perform quick tasks.

 

The fifth topic - the requirements of the system, coordinated

 

) Customs-specific insert.

 

The duration of reaching bill in the ordinance of the law is good.

 

Part II - Valuation and Rules of Origin

The first chapter - the value of goods

 

The first topic - the value of input goods (imported)

 

Article 14-input in all cases the customs value of goods Arzshbhay buy goods at the origin plus the cost of insurance and freight (Saif) plus other Hzynhhayykh the first product to enter the customs office belongs to the shopping list or other documents submission of a product is determined on the basis of equality exchange rate announced by the central bank is expressed in days.

Note 1: In determining the customs value shall, if payment is added:

 

A - Intellectual Property Rights

B - Design and engineering costs in other countries

C - containers and container

D - materials, components and equipment used in the production of goods imported and supplied by buyer

C - each part of the proceeds of resale and new income directly or indirectly to the seller Tlqgrfth

 

Note 2: If the customs value of goods contained in the documents presented distinct entry price includes the cost of following or not:

A - The cost of building, installation, assembly, maintenance or technical assistance on products such as devices, machinery and equipment after their arrival

B - The cost of transport after importation of goods

C - common interest expense arising from financing the purchase of goods incurred by the seller or a third party

D - the cost of doing business buyers outside stakeholders, such as marketing activities for product

C - copyright and domestic production of imported goods

C - value or cost information and instructions recorded in software or on Hamlynatlaat such as diskettes, compact discs and the like for use in computers, in this case crude carrier value is calculated.

Note - "information and instruction" includes sound recordings, film, video, business applications as well as "information carriers" include integrated circuits, semiconductors and similar devices are excluded from this provision.

 

 

A - records, such as clearance from the country of origin

B - Similar records at the same clearance from the country of origin

C - the price of selling the same product in the domestic market after the necessary adjustments

D - the component elements of computational Brmbna’

E - valuation and flexible product Brmbna’ documents and the information contained in the above-mentioned methods

Note - Precedence in compliance with the above methods is required and only on request of the importer, respectively the third and fourth methods is removable.

The terms and conditions pursuant to this article shall be determined in the executive regulations of this law.

 

The second topic - customs value of goods exportable (for export)

 

Article 16. customs value of goods issue, the selling price plus the cost of insuring the goods for export, freight, transportation and other costs that accrue to those goods to leave the customs territory of the records and the documents submitted is determined exporter.

 

Chapter II - Rules of Origin

Article 17 in which goods produced or manufactured Kshvryast country of origin of the product and apply for customs tariff purposes, or any other actions related to the limitations of some of its Tjartdr, used sheep-child. Rules of Origin criteria World Trade Organization and the Customs Cooperation Council approved the executive regulations of this law is determined.

Note - issuing certificates of origin in Iran Chamber of Commerce, Industries and Mines of Iran.

 

Section III - formalities before stating