Iran Customs Law : Part XIII Other provisions

Iran customs Law provisions : Part XIII Other provisions

Article 150: Whenever in trade agreements between the Government and other countries, import duties for a certain goods are determined on the rates other than the one determined in tariffs schedule , as long as such agreements remain in force, the import duties of that goods shall be collected in accordance with the rates determined in those agreements and subject to required conditions therein, unless lesser import duties are determined or they are exempted in tariffs schedule.

Article 151: Preferential tariff or trade with regard to products originating from the country of interested Party of the Agreement shall be applied when the goods are directly transported from that country.

Note: The term “direct transport” means:

a. Products transported without transiting through the territory of another country;

b. Products externally transited from foreign countries, provided that such external transit is justified for reasons such as geographical conditions or other transportation requirements and the goods are transited under the control of transit countries without undergoing any operation.

Article 152: For the purpose of this law, domicile of the owner of goods or his/her legal representative shall be the place which is stated in the customs declaration or application. In case of a change in domicile, he/she should promptly inform the new domicile with full specifications and as long as it is not thus in firmed all notices, invitations, rulings of the commissions and writs of execution shall be served to the location specified in the declaration or application. If the address provided is unreal and the payer is not known in that location, a written report of serving officer on the foot of notification shall be considered as constructive service.

Note: Other service procedures set forth in this article shall be subject to constructive service provisions of civil procedure code.

Article 153: Issuance of replica or certified copy of the document collecting and release shall be absolutely prohibited, but the owner of the document may request the customs to provide him/her with a certificate indicating the content of the document.

Article 154: Governmental goods withholding authorities may assign delivery Affairs of the goods, such as transportation and storage and/or non-customs premises to non-public sector for establishment of private warehouses or public cold storage plant subject to the provisions of this law and in accordance with the list of entities whose eligibility are verified by Iran Customs Administration. Withholding authority shall be obliged to act under the functions and responsibilities referred to in this law. Assignment of warehousing functions and cession of premises for storing “goods not undergone customs formalities” shall be subject to prior coordination with Iran Customs Administration.

Article 155: In cases where the government of the Islamic Republic of Iran has accepted membership in applicable conventions and international agreements relating to customs under the law, implementing procedures and directives of these conventions and agreements shall be prepared by Iran Customs Administration and approved by the Council of ministers.

Article 156: The fines and other Rial quorums specified in this law shall be modified by proposal of the Ministry of Economic Affairs and
Finance and approval of the Council of Ministers every three years based on the price index announced by Central Bank of the Islamic Republic of Iran.

Article 157: Persons who get and/or catch goods whether domestic or foreign from border territorial waters should deliver it to the nearest customs and the customs shall be obliged to promptly draw up a minutes of meeting indicating the features and specifications of goods and have the finder to sign it.The customs shall be obliged, after registration in warehouse registration book and issuance of warehouse delivery note, to publish the case in highly circulated newspapers and stipulate that if anyone knows himself/herself the owner of the goods, he/she may refer to the customs and by submitting documents from the date of publication of notice up to one year, take measure to pay import duties of foreign goods, clear the goods and pay fees related to catching from waters and the like.
If no one refers to the customs by the end of such period, the goods shall be considered as bona vacantia and after the sale by the agency designated by the Supreme Leader, the related fees shall be payable out of the proceeds of the sale.

Note 1: Sunken or damaged vessels and their remnants transfer by the Ports and Maritime Organization shall be treated in accordance with article 37 0f Iran Maritime Law (adopted on December 17, 1964).

Note 2 : Fast-perishable goods and the goods whose storage creates additional charges or danger shall be sold in accordance with relevant regulations and the proceeds of its sale shall be hold as a deposit until outright disposition.

Article 158: With the exception of cases stipulated in this law, the manner of import and export of goods, delivery, storage, restrictions and prohibitions in free zones and special economic zones shall be subjected to relevant laws as the case may be.

Article 159:Exchange of goods in border trade such as frontiersmen’s business, huckster’s business and border markets in accordance with the relevant laws, for the purpose of controls and customs formalities, shall be subject to the provisions of this law.

Article 160: Two percent (2%) of import duties shall be deposited to a special account before the General Treasury of the Country in the name of Iran Customs Administration, and an equivalent amount shall be vested to the customs from a special credit provided for in annual budget laws. Iran Customs Administration shall spend seventy percent (70%) of the credit referred to in this article for equipping the customs, customs premises and buildings and organization’s houses with giving priority to the border customs and report the results of performance of this article to the Economic Commission of the Islamic Parliament every six months.

Note 1: The budget of Islamic Republic of Iran Customs Administration including charges budget, ownership of capital assets and credits referred to in this article shall be included in a separate centralized row in the annual budget bills.

Note 2: Utilizing thirty percent (30%) of the credit referred to in this article shall be excluded from the scope of the Public Audit Law and other public regulations of the Government, and be subject to “the law on the manner of spending credits which are, under the law, excluded from complying with the Public Audit Law and other public regulations of the Government (adopted on February 15, 1986)”.

Note 3: The manner of spending of the credits referred to in this article within the framework of related laws shall be subject to a directive to be issued by the Ministry of Economic Affairs and Finance.

Article 161: The customs shall be obliged to spend twenty percent (20%) of the resources referred to in Article 160 of this law for encouragement, motivation, reward and welfare and medical charges, and housing allowances of the customs staff and staff of other executive institutions who work in the areas under management and control of the customs referred to in Article 12 of this law, commensurate with their roles. Remuneration of the staff working in land and sea border customs, airports customs, the customs headquarters in the capitals of provinces shall be paid taking into account the factors of 3, 2 and 1/5 respectively.

Article 162: The customs shall be obliged to spend ten percent (10%) of the resources referred to in Article 160 of this law, for education, research and raising of awareness, skills and knowledge of customs staff, and other Affairs and Finance that raise to enhancement of employees efficiency and collection of government dues.

Article 163: In order to advance awareness, prevention, preparedness and relief in accidents, a sum equivalent to half percent (0/5%)
of the total amount of the customs duties and commercial benefit which is imposed on the goods imported into the country shall be obtained from importers and deposited to the General Treasury of the Country account and the equal amount of which shall, in annual budget, be dedicated to the Red Crescent in order to be spent in line with its legal functions.

Article 164: The bylaw of the cases not stipulated in this Law shall be prepared by the Ministry of Economic Affairs and Finance within
six months after the date of entry into force of this law and be approved by the Council of Ministers.

Article 165: Upon the entry into force of this law, the following laws shall be canceled :

a. The Customs Law approved on June 20, 1971 and its subsequent amendments and additions;

b. Bylaw of the Customs Law approved on April 9, 1972 and its subsequent amendments and additions;

c. Legal bill on political consignment and personal articles belonging to Iranian and foreign political representatives;

d. Paragraphs (1), (2) and (3) of Article 2 and articles 12, 14 and 17 of the law on Import and Export Regulations approved on September 26, 1993.

e. Single Article of the law on unification of formalities of import and export of goods and services approved on March 7, 2004;

f. Article 41 of the VAT Law approved on May 6, 2008 with the exception of notes (1) and (3) thereof;

g. Article 4 of the Passport law approved on March 1, 1973.

This law consisting one hundred and sixty-five articles approved in a public meeting on Sun-day, November 13, 2011 by the Islamic Parliament and confirmed by the Guardian Council on November 23, 2011.

Iran customs Definitions : Part I Definitions, organization and general 

Iran customs law definitions – The customs law : Part I Definitions, organization and general

 Chapter 1: Definitions (  The Iran customs clearance law – definitions )

   Article 1: The meaning of customs terms as used in this Law shall be in accordance with  the definitions which have been or may be published by The Customs Cooperation Council  for member countries as glossary of international customs terms, unless otherwise defined in the following paragraphs or in other articles of this law.

a. “Goods declaration” means a written or oral statement by which a declarant under the provisions of this law, indicates his/her preferred customs procedure for the goods and provides required
information to implement  Customs Law ( customs law in iran ).

b. “ Declarant ” means the owner of goods or  his/her legal agent who declares the goods to customs Administration in accordance with the provisions of this law. In electronic declaration, the owner of goods or his/her legal agent, by virtue of a digital certificate certified by authorized centers for issuing such certificates shall be considered as the owner of goods or his/her legal agent of the declarant.

c. “Cargo declaration” means a document by which a carrier company declares a general list of consignments that must be unloaded and/or loaded when a means of transport is entering or leaving the country.

d. “Customs premises” means warehouses,  docks, quays, airports, railway stations, areas or any location or place which are under control of the customs and used for accumulation and storage
of goods pending for customs formalities. These places may be customs warehouses, private warehouses and public cold storage plants.

e. Release: means exit of goods from customs  premises after performing related customs formalities.

f. “Delivery order” means a document by which  a transport company (carrier and forwarder) after establishing the identity, inform the customs that performing customs formalities by the consignee
is permitted.

g. “Customs formalities” means all operations which are performed in the enforcement of Customs Law . ( customs formalities in Iran )

h. “Security” means cash, a bank security and a valid insurance which is deposited with the customs for the enforcement of requirements referred to in Customs Law.

i. “Pledge” means undertaking an electronic or   written liability by which a person binds himself/herself to the customs for action or omissions.

j. “Import duties” means customs duties equal to four percent (4%) of customs value of the goods plus commercial bnefit tax which are determined by the Council of Ministers, in addition
to fees that customs Administration is under the law, responsible for collecting them and is imposed on outright import of goods but does not include charges for rendering services. ( Import duties in Iran )

k. “Non-stop transport” means entry into and release of goods from customs premises without unloading and withholding authority goods in these premises subject to provisions of this law.

l. “Declaration day” means the date on which a signed declaration attached to relevant documents is submitted to the customs by person or electronically and a register number out of declaration registry book is assigned to it.

m. “World Customs Organization (customs Cooperation Council)” means the intergovernmental  international organization which have been established by the Convention dated on 15 December
۱۹۵۰ and Iran have acceded thereto on March 1959.

n. “Harmonized System” means description  and coding of goods according to the International Convention on the harmonized commodity description and coding system that have been approved
by the customs Cooperation Council on June 14, 1983 and the Islamic Republic of Iran has acceded thereto under the single act of law accession of the government of the Islamic Republic of Iran to said convention adopted on ۱۱/۹/۱۹۹۴٫

o. “International Transport Company” means a  legal person who under the legal provisions is authorized to carry out international transport operations.

p. “Owner of Merchandise” means the person who the original copies of purchasing and transporting documents are issued in his/her name  (and in case of purchased goods under a pledge of banking system, the documents are stamped by the bank) and the delivery order is also in his/her name or such documents are endorsed in his/her name and the authenticity of the signature of the assigner is certified by a competent authority.

q. “Customs territory” means that part of the territory of the country where the Customs Law is applied.

r. “Commercial” means the goods that at discretion of the customs is imported or exported for sale, whether in original shape or after performing operation such as production, separation and packing.

s. “Domestic goods” means the goods manufactured or produced in the customs territory of the country or foreign goods which are outright imported.

t. “Goods not undergone customs formalities” means the goods which is under customs control and supervision, but its customs formalities have not been completely fulfilled.

u. “Permissible goods” means the goods the import or export of which does not require obtaining permission, subject to the rules.

v. “Conditionally permissible goods” means the goods the import or export of which requires obtaining advance consent of one or more governmental organizations.

w. “Prohibited goods” means the goods the  import or export of which is, based on national interests or the holy divine law of Islam, prohibited under the law.

x. “Customs controls” means measures taken  by the customs to ensure compliance of Customs Law.

y. “Withholding authority ” means a legal person who under the law or contracts concluded by the law is responsible for withholding authority and keeping the goods which belong to public in the customs premises and their customs formalities are not fulfilled. This term does not include “Collection and Sale of Possessory Properties Organization”.

z. “ Customs Law” means the laws and regulations  including bylaws, directives and circulars the control or implementation of which are entrusted to the customs.

aa. “Charges of services” means fees which  are received for rendering services such as: X-ray, seal, lead seal, handling, warehousing in customs premises, analysing and tariff classification, care, escort, weighing of goods and extraordinary services, whose terms, conditions and instances shall be commensurate with the services rendered.