Iran customs Law provisions : Part XIII Other provisions
Article 150: Whenever in trade agreements between the Government and other countries, import duties for a certain goods are determined on the rates other than the one determined in tariffs schedule , as long as such agreements remain in force, the import duties of that goods shall be collected in accordance with the rates determined in those agreements and subject to required conditions therein, unless lesser import duties are determined or they are exempted in tariffs schedule.
Article 151: Preferential tariff or trade with regard to products originating from the country of interested Party of the Agreement shall be applied when the goods are directly transported from that country.
Note: The term “direct transport” means:
a. Products transported without transiting through the territory of another country;
b. Products externally transited from foreign countries, provided that such external transit is justified for reasons such as geographical conditions or other transportation requirements and the goods are transited under the control of transit countries without undergoing any operation.
Article 152: For the purpose of this law, domicile of the owner of goods or his/her legal representative shall be the place which is stated in the customs declaration or application. In case of a change in domicile, he/she should promptly inform the new domicile with full specifications and as long as it is not thus in firmed all notices, invitations, rulings of the commissions and writs of execution shall be served to the location specified in the declaration or application. If the address provided is unreal and the payer is not known in that location, a written report of serving officer on the foot of notification shall be considered as constructive service.
Note: Other service procedures set forth in this article shall be subject to constructive service provisions of civil procedure code.
Article 153: Issuance of replica or certified copy of the document collecting and release shall be absolutely prohibited, but the owner of the document may request the customs to provide him/her with a certificate indicating the content of the document.
Article 154: Governmental goods withholding authorities may assign delivery Affairs of the goods, such as transportation and storage and/or non-customs premises to non-public sector for establishment of private warehouses or public cold storage plant subject to the provisions of this law and in accordance with the list of entities whose eligibility are verified by Iran Customs Administration. Withholding authority shall be obliged to act under the functions and responsibilities referred to in this law. Assignment of warehousing functions and cession of premises for storing “goods not undergone customs formalities” shall be subject to prior coordination with Iran Customs Administration.
Article 155: In cases where the government of the Islamic Republic of Iran has accepted membership in applicable conventions and international agreements relating to customs under the law, implementing procedures and directives of these conventions and agreements shall be prepared by Iran Customs Administration and approved by the Council of ministers.
Article 156: The fines and other Rial quorums specified in this law shall be modified by proposal of the Ministry of Economic Affairs and
Finance and approval of the Council of Ministers every three years based on the price index announced by Central Bank of the Islamic Republic of Iran.
Article 157: Persons who get and/or catch goods whether domestic or foreign from border territorial waters should deliver it to the nearest customs and the customs shall be obliged to promptly draw up a minutes of meeting indicating the features and specifications of goods and have the finder to sign it.The customs shall be obliged, after registration in warehouse registration book and issuance of warehouse delivery note, to publish the case in highly circulated newspapers and stipulate that if anyone knows himself/herself the owner of the goods, he/she may refer to the customs and by submitting documents from the date of publication of notice up to one year, take measure to pay import duties of foreign goods, clear the goods and pay fees related to catching from waters and the like.
If no one refers to the customs by the end of such period, the goods shall be considered as bona vacantia and after the sale by the agency designated by the Supreme Leader, the related fees shall be payable out of the proceeds of the sale.
Note 1: Sunken or damaged vessels and their remnants transfer by the Ports and Maritime Organization shall be treated in accordance with article 37 0f Iran Maritime Law (adopted on December 17, 1964).
Note 2 : Fast-perishable goods and the goods whose storage creates additional charges or danger shall be sold in accordance with relevant regulations and the proceeds of its sale shall be hold as a deposit until outright disposition.
Article 158: With the exception of cases stipulated in this law, the manner of import and export of goods, delivery, storage, restrictions and prohibitions in free zones and special economic zones shall be subjected to relevant laws as the case may be.
Article 159:Exchange of goods in border trade such as frontiersmen’s business, huckster’s business and border markets in accordance with the relevant laws, for the purpose of controls and customs formalities, shall be subject to the provisions of this law.
Article 160: Two percent (2%) of import duties shall be deposited to a special account before the General Treasury of the Country in the name of Iran Customs Administration, and an equivalent amount shall be vested to the customs from a special credit provided for in annual budget laws. Iran Customs Administration shall spend seventy percent (70%) of the credit referred to in this article for equipping the customs, customs premises and buildings and organization’s houses with giving priority to the border customs and report the results of performance of this article to the Economic Commission of the Islamic Parliament every six months.
Note 1: The budget of Islamic Republic of Iran Customs Administration including charges budget, ownership of capital assets and credits referred to in this article shall be included in a separate centralized row in the annual budget bills.
Note 2: Utilizing thirty percent (30%) of the credit referred to in this article shall be excluded from the scope of the Public Audit Law and other public regulations of the Government, and be subject to “the law on the manner of spending credits which are, under the law, excluded from complying with the Public Audit Law and other public regulations of the Government (adopted on February 15, 1986)”.
Note 3: The manner of spending of the credits referred to in this article within the framework of related laws shall be subject to a directive to be issued by the Ministry of Economic Affairs and Finance.
Article 161: The customs shall be obliged to spend twenty percent (20%) of the resources referred to in Article 160 of this law for encouragement, motivation, reward and welfare and medical charges, and housing allowances of the customs staff and staff of other executive institutions who work in the areas under management and control of the customs referred to in Article 12 of this law, commensurate with their roles. Remuneration of the staff working in land and sea border customs, airports customs, the customs headquarters in the capitals of provinces shall be paid taking into account the factors of 3, 2 and 1/5 respectively.
Article 162: The customs shall be obliged to spend ten percent (10%) of the resources referred to in Article 160 of this law, for education, research and raising of awareness, skills and knowledge of customs staff, and other Affairs and Finance that raise to enhancement of employees efficiency and collection of government dues.
Article 163: In order to advance awareness, prevention, preparedness and relief in accidents, a sum equivalent to half percent (0/5%)
of the total amount of the customs duties and commercial benefit which is imposed on the goods imported into the country shall be obtained from importers and deposited to the General Treasury of the Country account and the equal amount of which shall, in annual budget, be dedicated to the Red Crescent in order to be spent in line with its legal functions.
Article 164: The bylaw of the cases not stipulated in this Law shall be prepared by the Ministry of Economic Affairs and Finance within
six months after the date of entry into force of this law and be approved by the Council of Ministers.
Article 165: Upon the entry into force of this law, the following laws shall be canceled :
a. The Customs Law approved on June 20, 1971 and its subsequent amendments and additions;
b. Bylaw of the Customs Law approved on April 9, 1972 and its subsequent amendments and additions;
c. Legal bill on political consignment and personal articles belonging to Iranian and foreign political representatives;
d. Paragraphs (1), (2) and (3) of Article 2 and articles 12, 14 and 17 of the law on Import and Export Regulations approved on September 26, 1993.
e. Single Article of the law on unification of formalities of import and export of goods and services approved on March 7, 2004;
f. Article 41 of the VAT Law approved on May 6, 2008 with the exception of notes (1) and (3) thereof;
g. Article 4 of the Passport law approved on March 1, 1973.
This law consisting one hundred and sixty-five articles approved in a public meeting on Sun-day, November 13, 2011 by the Islamic Parliament and confirmed by the Guardian Council on November 23, 2011.