Iran Customs Law – Part VII Customs procedures
Iran Customs procedures include three chapters which are Chapter 1 :imported goods and Chapter 2 :Export good and 3 :Other Procedures
Chapter 1 – Imported goods
Article 47: Goods arrived at customs territory may be declared for one of the following purposes:
a . Outright import
b .Temporary admission
c . Temporary import for inward processing
d .Returned (returning abroad)
e . External transit
f . Internal transit
Actions taken by the customs and relevant persons in relation to the declaration and its related goods and resulted in issuance of customs license or permit in cases referred to in items (a) to (e) of this article shall be considered as outright customs formalities, and in the case of in items (f) shall be considered as inoutright customs formalities.
Topic 1 – Outright import
Article 48: Outright import means a customs procedure under which the goods imported for using within the customs territory shall
be cleared by payment of import duties and charges of rendering services as well as fulfillment of all formalities.
Article 49: In cases where the goods have been lost, damaged or perished during transport from its origin until delivery to the withholding authority or during the storage in customs warehouses, the owner of the goods may request to release the goods from the country after payment of all charges of rendering services and fulfillment of customs formalities and/or grant it to the government free of charge and/or separate damaged or perished part and by payment of the charges of rendering services, just pay import duties of the intact part and refrain from release of the remaining part in favor of the government. If the separation of intact part is not possible or its separation causes further damage or perishing of the goods, the administrative customs may at the request of the owner of the goods, by drawing up a minutes of meeting which shall be con firmed by the customs, determine the value of the goods proportional to damage and perishing, and based on it, calculate and collect the import duties. Where such import duties are received based on the weight, then a discount shall be given to import duties proportional to damage or perishing. Where the withholding authority causes damage of the goods, the damaged part shall be exempted from payment of the charges of rendering services.
Topic 2 – Temporary admission
Article 50: Temporary admission means a customs procedure under which specific goods may under certain circumstances be imported into the customs territory temporarily. These goods must be released within a certain period determined by the customs without making any changes to them. Changes resulting from the depreciation shall be excluded from this provision.
Note: List of the goods subject to temporary admission procedures as well as formalities, guaranties and other relevant provisions shall be determined in the bylaw in accordance with this law.
Topic 3 – Temporary import for inward processing
Article 51:Temporary import for inward processing means a customs procedure under which goods may temporarily be imported
into the customs territory to be manufactured, completed, repaired or processed and then be exported. This procedure shall also include substances such as catalysts which are used in manufacturing, completion and processing. Auxiliary goods such as lubricants and equipments shall not be subjected to the procedures for temporary import for inward processing. The compensating goods are the ones obtained from manufacturing, completion, processing and repair of procedures for which licenses of using temporary import for processing are obtained.
Note 1: Time limit for temporary import for processing shall, by separation of the different inward groups of goods be determined upon joint proposal of relevant production ministries, Iran Chamber of Commerce, Industries and Mines which shall be approved by the Council of Ministers.
Note 2: The manner of implementation of this article within the framework of this law shall be determined in the bylaw.
Topic 4 – Returning goods
Article 52: Returning goods means a customs procedure under which imported goods in the customs may, as long as they have not been sold under abandoned regulations, be declared and cleared for the purpose of returning to abroad.
Note: The manner of implementation of this article within the framework of this law shall be determined in the bylaw.
Topic 5 – External transit
Article 53: External transit of goods means a customs procedure under which goods may, in order to be transited through the customs territory, be imported from an authorized customs and exported through another authorized customs under the control of the customs.
Note: Conditions, formalities of declaring and examination, the amount of security and required documents shall be determined within the framework of this law by the bylaw of this article which shall be regulated by joint proposal of Ministry of Economic Affairs and Finance, Ministry of Roads and Urban Development and Iran Chamber of Commerce, Industries and Mines which shall be approved by the Council of Ministers.
Article 54: If at the arrival customs a de ficit is observed in transit goods in relation to declaration, a minutes of meeting shall be drawn up, the declaration and transit permit shall be amended and the goods shall be transited. Additional goods of the same kind in excess of five percent (5%) and additional goods of the other kind shall be subject to note 2 of article 108 of this law. In this case amending the documents and transit of the goods shall, subject to relevant regulations, be permitted.
Article 55: In exceptional circumstances where there is a strong suspicion of an offence and as result of customs control in transit route, a difference between cargo and laissez-passer is discovered, with regard to additional goods it shall be seized and with regard to de ficit and inconsistent goods it shall be treated in accordance with smuggling provisions.
Note: If along the transit rout of the goods there is a strong suspicion of smuggling for the police in relation to transit cargo or if transit goods are encountered to any manipulation as a result of redeeming the seal and lead seal of truck or container, redeeming the seal and lead seal and checks of the cargo shall be possible only at presence of a representative of the customs and drawing up a minutes of meeting.
Article 56: If at the time of examining transit goods at the exit customs it is observed that seals and lead seals have been damaged, the customs of ficial shall examine the contents of the packages at the presence of representative of the transport company and/or the driver, and compare them with laissez-passer. If no difference is observed, the release permit shall be issued and the security or pledge shall be cancelled. Whenever seals and lead seals have deliberately been broken and the contents have been manipulated, then smuggling provisions shall be applied thereto.
Note: In case in the course of customs control on the exit border, goods added to or deducted from, or inconsistent with those referred to in customs license are detected, If seals and lead seals of container are intact and bad intent is not established, permit of unlading of the goods at customs warehouses with drawing up a minutes of meeting or permit of releasing the goods from customs territory shall be issued and the security shall be withdrawn and the pledge shall be waived.
Article 57: If transit goods have not been exited from the customs territory or have not been delivered to the customs until expiration of validity of the license, the goods shall be subjected to smuggling provisions.
Note 1: If the customs establishes that goods have been lost due to force majeure , the obtained security shall be refunded and undertaken commitment shall be void. In case there is a valid reason, a security to the amount of import duties of the non-delivered or non-released goods shall be credited in definitive income of the customs.
Note 2: The customs may take disciplinary fine referred to in article 109 of this law and issue the permission of delivery of the goods to the withholding authority , provided that the goods had been delivered to the destination customs with favorable opinion of the customs not more than ten days before the expiration of the validity of external transit permit.
Article 58: Responsibility of the carrier to pay pertaining fines, customs claims and fines resulting from non-delivery or non-exit of the goods shall not be limited to obligations undertaken and/or securities obtained for issuance of transit permit.
Topic 6 – Internal transit
Article 59: Internal transit means a customs procedure under which goods not undergone customs formalities are transferred from an authorized customs to another authorized customs and/or to other premises under customs control so that their outright customs formalities be done at the destination. Based on the fact that whether internal transit of goods is requested by applicant or the customs’ decision it shall be referred to “personal internal transit” or “administrative internal transit” respectively.
Note: Conditions, procedures of declaring and evaluation, the amount of security and required documents shall be determined within the framework of this law by the bylaw.
Article 60: In case of accumulation of goods in customs warehouses, the customs may, by issuing a decree (administrative order), transfer sealed containers (with or without lead) under the title of administrative internal transit to another customs warehouses. Responsibility of de ficit, loss and damage of goods during administrative internal transit except in cases of force majeure shall be borne by the customs.
Note 1: Charges of transportation and services related to internal transit except in cases of force majeure shall be undertaken by the customs and shall not be collected from the owner of the goods. The withholding authority shall be obligated to insure the goods which are the subject of internal transit against the risks arising accident and fire and collect related premiums from the owner of the goods at clearance time.
Note 2: Personal internal transit shall be subject to acceptance of the request by the customs of origin of transit. Responsibility of deficit, loss and damage of goods during personal internal transit shall be borne by the declarant.
Note 3: At the request of a transport company and after ful fillment of relevant formalities, the customs shall be obliged to issue internal transit permit in the form of non-stop transport for goods in whose transport documents one of the internal cities is determined as the place of delivery, provided that there is an appropriate and authorized customs in such city.
Note 4:In order to utilize the full potentials of the customs and exclusive economical zones and reduce stay of goods in entry points, the customs shall, at the request of organization responsible for the zone, be obliged to agree with the transit of the goods to the customs and exclusive economical zones. It is understood that the relevant zone initially bears transfer charges so if the owner of the goods refers, it shall collect the charges from him/her. Responsibility of maintenance of the goods shall be borne by the carrier and relevant withholding authority.
Article 61: When in the customs which is the origin of internal transit, a de ficit is detected towards contents of declaration, a minutes of meeting shall be draw up, declaration and transit permit shall be amended and goods shall be transited. If as result of examination of internal transit goods in the customs of origin, additional goods of the same kind in excess of five percent (5%) or additional non-prohibited goods towards contents of declaration of the transport company or owner of the goods is detected, it shall, respectively, be subjected note 2 of article 108 of this law and smuggling provisions.
Article 62: If the internal transit goods are not fully or partially arrived at the destination in the required period, they shall be subjected to smuggling provisions.
Note: In special cases including excuses such as illness, accident and adverse events which shall be determined in the bylaw and approved by the Council of Ministers, the customs may collect disciplinary fine referred to in article 109 of this law and then issue the permit of delivery of the goods to the withholding authority , provided that it have been delivered to the destination customs not later than five days after expiration of the internal transit permit with favorable opinion of the customs.
Article 63: In cases where the internal transit goods are delivered to the destination customs with deficit, they shall be subjected to regulations on shortage of unloaded goods provided that the seal, lead seal and container have been intact and not been manipulated.Transit goods shall be subject to smuggling provisions in case where the seal and lead seal are manipulated and deficit is detected.If the de ficit and redeeming the seal and lead seal are due to force majeure , the security and pledge shall be revoked