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
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.