Iran Customs Law : Customs procedures – Export goods
Iran Customs procedures include three chapters which are Chapter 1 :imported goods and Chapter 2 :Export goods and 3 :Other Procedures
Chapter 2 – Export goods
Topic 1 – Outright export
Article 64: Outright export means a customs procedure under which internal goods are exited from the country for sale or consumption.
Note: Conditions, procedures of declaring and examination and required documents shall be determined within the framework of this law by the bylaw.
Article 65: Clearance of outright exported goods which have been returned to the country (re-importion) without using it shall be subject to submitting relevant export documents, and quarantine, health and safety certificates, re-payment of fees received, restitution of enjoyed privileges and returning export prizes for exporting goods, as the case may be.
Note: Clearance of the returned goods which have been used or repaired abroad shall be subject to conditions which shall be determined within the framework of provisions of this law by the bylaw.
Topic 2 – Refunding import duties (Drawback)
Article 66: Import duties collected from the same import goods that are re-exported from the country and materials, goods and external packing materials used or consumed in the production, completion or packing of exported goods shall, subject to the provisions of this law and its bylaw, be refunding to the exporter on the rates of the date of importing goods.
Note 1: Goods which are transported to free or special economic zones for export shall be subjected to provisions of refunding, if they are exported in accordance with laws and regulations of these zones.
Note 2: Import duties of catalysts which are required for a chemical reaction shall be refunded but the tools and lubricants and the like which are used and consumed only as an aid in the production of exported goods shall not be subjected to provisions of refunding.
Note 3: Refunding may also be requested by persons other than the importer of such goods.
Note 4: Deadline of the request of refunding import duties of materials used in exported goods shall be three years from singing date of the customs license or permit of imported goods. Signing day of the customs license or permit and the day of submission of the refund request to the Iran Customs Administration shall not be calculated in such period.
Article 67: In order to facilitate the identification and adaptation of imported goods and materials used in the exported goods, the exporter while submitting an exporting declaration must simultaneously inform the export customs of the refund and the number of relevant import license and the customs shall be obliged to fully perform examination formalities of exported goods and indicate the result on the back of the export declaration.
Note: Documents required by the customs in order to fulfill procedures of refunding import duties shall be specified in the bylaw of this law.
Article 68: Refunding shall be calculated based on import duties and the rates of the functions referred in customs documents at time of entry. In case a part of collected fees with regard to importing goods is collected by organizations other than the customs, the latter shall inform such organizations of the case in order to refund it. The customs and other collecting organizations shall annually provide for necessary fees for refunding in their annual budget.
Article 69: If domestic manufactured goods are sold to persons who exempted for similar foreign goods, payments for the import of goods, materials, parts and components used in their production shall also be refunded to the seller in accordance with the provisions of this law.
Article 70: Any refunding made based on false documents and detected in customs investigations shall be subject note (1) of article 143 of this law.
Topic 3 – Temporary export
Article 71: Temporary export means a customs procedure under which permissible goods are exported from the country temporarily, within a specified period which shall be determined in the bylaw of this law for certain purposes, including manufacturing, processing, repairing, finishing, showing in an exhibition or as a means of trans-port for personal use or commuting between Iran and other countries or as equipment for rendering engineering and technical services, and then they are returned reimported to the country.
Note: Conditions, procedures of declaring and examination, the amount of security and re-quired documents within the framework of this law shall be determined in the bylaw.
Article 72: If goods have not been returned until the deadline, the security shall be collected or enforcing of the pledge shall be followed.The goods whose export are prohibited or conditionally permissible shall be treated in accordance with smuggling provisions.
Note 1: Temporary exported goods which are not returned to the country within the deadline and their procedures are transformed into outright export, shall not be subject to any refunding and outright export facilities.
Note: If until ten days after the expiration of the deadline, goods have not been delivered to the customs, the customs may receive the fine referred to in article 109 of this law.
Article 73: If at the time of returning goods, the seals, lead seals or other marks attached by the customs on necessary packages or the contents of the packages have been damaged and identification of the original goods is not possible by the customs, the goods in question shall be considered as imported goods and provisions related to imported goods shall be applied to it.
Article 74: Temporary export goods upon returning re-importing shall be exempted from payment of import duties. Components, parts and accessories which are replaced at time of repairing and/or a new part added or attached to the goods shall be subject to import duties.
Note:If replacement of major parts or attachment of new components are such that goods lose their originality, their release shall require fulfillment of outright import formalities and payment of import duties in an amount equal to the difference between the value of imported and exported goods.
Article 75: Livestock that are temporarily exited from the country for grazing shall be subjected to temporary export procedure and such livestock and their offspring shall be exempted from payment of import duties. Exit and return formalities of such livestock shall be subjected to bylaw of grazing of livestock adopted by the Council of Ministers