Iran Customs Law – Part II Valuation and rules of origin
Chapter 1 – The value of goods
Topic 1 – The value of imported goods
Article 14: Customs value of imported goods in all cases shall be purchase price of the goods in the origin plus the charges of insurance and freight (CIF), plus other charges imposed on such goods up to entering into the first customs office, which shall be determined according to purchase invoice or other documents submitted by the owner of the goods and it shall be based on the currency exchange rate announced by the Central Bank on declaration day.
Note 1: In determining the customs value, the followings shall be added, if they have been paid:
a. Intellectual property rights;
b. Designing and engineering charges in other countries;
c. cases and containers;
d. Materials, components and equipment used in the manufacture of imported goods and supplied by the buyer;
e. Each part of the proceeds of the resale and proceeds of transferring to seller directly or indirectly.
Note 2: If the customs value of the imported goods is seperate from the price inserted in submitted documents, it does not include the following charges or cases:
a. Charges of manufacturing, installation, assembly, maintenance or technical assistance on goods such as equipment, machines and industrial equipment after their arrival;
b. Charges of transportation after arrival of goods;
c. Charges of common interest arising from financing purchase of imported goods by the seller or a third party;
d. Charges of measures taken outside the terms of transaction by the buyer, such as marketing activities for the goods;
e. Copyrights and domestic reproduction of imported goods.
f. Value or charges of information and instructions recorded in the software or on data media such as diskettes, CDs and etc. for use in computers; In these cases, the value of raw media shall be calculated.
Note: “Information and instructions” including sound recordings, films, videos, commercial softwares as well as “information media”
including integrated circuits, semiconductors and similar devices shall be excluded from this provision.
Article 15: If the purchase invoice is not submitted by the owner of goods to the customs or the value referred to in documents submitted by the owner of goods is not accepted by the customs based on the reasons and evidences, the value of the goods shall be determined on the base of one of the following practices:
a. Release records of the identical goods at the same time from country of origin;
b. Release records of the similar goods at the same time from country of origin;
c. Selling price of the same goods in the domestic market after the necessary adjustments;
d. Calculated value based on composing factors;
e. Valuation of goods based on available documents and information with flexibility in applying these practices.
Note: In applying these practices, observing transposition shall be required and only at the request of the importer, order of application of the third and fourth practices shall be replaceable.Terms and conditions of implementing of this article shall be determined in bylaw of this law.
Topic 2 – customs value of exporting goods
Article 16: Customs value of exporting goods shall be selling price of the goods for export plus the charges of insurance, handling, transportation and other charges imposed on that goods up to releasing from the customs territory which shall be determined according to invoice and other documents submitted by the exporter. In case no documents are submitted and/or declared value is inappropriate based on documentary evidences, the customs shall determine the value of exporting goods by inquiring from concerned authorities and based on its wholesale price in the domestic market, plus the charges imposed on it up to releasing from
the customs territory.
Note: Establishing inappropriateness of customs value shall not prevent the export of the goods and the customs may, by obtaining a
pledge, postponed consideration of the value until the goods is exported, unless export of the goods is subject to the payment of export duties based on value of goods.
Chapter 2 – Rules of Origin
Article 17: Country of origin shall be the country where the goods is produced or manufactured therein and is applied for the purposes of quantitative restriction or any other measures related to trade or tariff aims. Rules of origin shall be determined in bylaw of this law based on rules of WTO and approved by the customs Cooperation Council.
Note: The authority responsible for issuing certificate of origin in Iran shall be Iran Chamber of Commerce, Industries and Mines.