Iran customs Law Part IX Exemptions and Prohibitions
This part include two chapters , chapter 1: Exemptions and chapter 2 Prohibitions
Chapter 2 – Prohibitions
Topic 1 – Prohibitions in outright import
Article 122: Outright import of the following goods shall be prohibited:
a. Goods prohibited under holy divine law of Islam and the law;
b. Goods prohibited under the customs tariff schedual or decrees issued under the law;
c. Weapons of any kind, gunpowder, detonators, cartridges, bullets and other ammunitions, dynamite, flammable and explosive materials unless with announcement and consent of the Ministry of Defense and Armed Forces Logistics;
d. Drugs and psychotropic substances of any kind and their precursors, unless with case by case agreement of the Ministry of Health and Medical Education;
e. Transmitter equipment of any kind and their components, unless with case by case agreement of the Ministry of Communications and Information Technology.
f. Special equipment for aerial photography and cinematography unless with the agreement of the Ministry of Defense and Armed Forces Logistics;
g. Eavesdropping systems, micro transmitters and recorders including micro cameras and microphones capable of spying, cover and specific high-speed transmitters, types of goods or systems capable of control and eavesdropping with wire and wireless (monitoring), coding systems that are used for espionage purposes unless with case by case agreement of the Ministry of Intelligence.
Note 1: Importing telecommunication and electronic goods with commercial use specific applications and specific models which are misused for espionage as well as goods and pharmaceuticals, foodstuffs, minerals, pesticides and organic compounds which as dual-use goods are misused for bio-terrorism shall be prohibited upon the notification of the Ministry of Intelligence as the case maybe.
Note 2:List and characteristics of the goods referred to in this paragraph and note 1, shall be determined by the Ministry of Intelligence and the latter shall inform the Iran Customs Administration of the case.
h. Media of recorded sound and image contrary to public order, national dignity, public morals and/or formal religion of the country at the discretion of the Ministry of Culture and Islamic Guidance;
i. Books, newspapers, magazines, pictures, signs, and any writings contrary to public order, national dignity, public morals and/or formal religion of the country at the discretion of the Ministry of Culture and Islamic Guidance;
j. Goods on which, or on their wrapping or on related documents there are words or signs contrary to public order, national dignity, public morals and/or formal religion of the country;
k. Foreign currencies which are drawn out of the legal flow, forged banknotes, stamps and banderole and lottery tickets.
l. Goods on which or on their wrapping there are addresses, names or other characteristics in order to provide grounds for deceiving the consumer and the buyer about the manufacturer, place of manufacture or the original properties or characteristics of such goods.
Note: The goods in which the grounds for deceiving are eliminated under the control and approval of the customs shall be excluded from the scope of the above paragraph.
m. Goods the import of which are prohibited under specific laws.
Topic 2 – Prohibitions on temporary import and internal transit
Article 123: The following prohibitions shall be applied in temporary import and internal transit:
a. Temporary import and internal transit of the goods prohibited by under the law shall be impossible;
b. Temporary import and internal transit of the goods referred to in paragraphs (c) to (f) of article 122 of this law shall be subject to agreement of related ministries;
c. Temporary import of the goods referred to in paragraphs (g) to (h) of article 122 of this law shall be prohibited but internal transit of such goods shall be subject to agreement of related ministries;
d. Temporary import and internal transit of conditionally permissible goods shall be possible with the agreement of the Iran Customs
Topic 3 – Prohibitions on external transit
Article 124: List of prohibited goods for external transit and transhipment shall be prepared by the security Council of the Country and approved by the Council of Ministers.
Article 125: External transit, temporary import, transhipment or carriage of goods coastwise of any goods may be prohibited or bounded up to conditions by the Council of Ministers through issuing a decree for the reasons of economic interests or public safety or health.
Topic 4 – Prohibitions on export
Article 126: The following goods shall not have capability of outright export:
a . Goods the export of which are prohibited under holy divine law of Islam and/or the law;
b .Antiquities and cultural heritage at the discretion of Iran Cultural Heritage, Handicrafts and Tourism Organization;
c . Animal or plant products and fauna species
to maintain genetic resources or protect the environment in accordance with the list released by the relevant organizations;
d .Other goods the export of which are prohibited under specific laws.
Article 127: Import and release of goods under either customs procedures which based on health, quarantine, safety, environment, etc. considerations requires the opinion of relevant organizations, shall be subject to obtaining the certificates from the related organizations.