Iran customs law : Part X Customs broker

Iran customs law : Part X Customs broker

Article 128: Customs broker in the customs means a person who performs customs formalities of goods belonging to other persons on their behalf. The scope of powers of an attorney shall be identified separately in a formal power of attorney drawn up by the client in the model form provided by the customs .The customs broker should obtain a special license from Iran Customs Administration which shall be valid for clearing goods from all customs houses of the country.

Note: Terms and conditions and directive of appointment, manner of activity and other Affairs and Finance related to this article shall, within the framework of this law, be determined in the bylaw.

Article 129: In cases where a customs broker or respective release employee, when performing customs formalities, intentionally draws up an untrue declaration comprising a financial loss to the government, his/her offence shall, upon the proposal of Iran Customs Administration, be investigated in the offence investigation Commission composed of the following persons:

a . A representative of the Ministry of Industry, Mining and Trade ;

b .A representative of customs brokers union nominated by Iran Chamber of Commerce, Industries and Mines (if there is no union, a representative of the Chamber) and a representative of Iran Chamber of Cooperatives, as the case may be;

c . A representative of Iran Customs Administration (Head of the Commission).

The commission shall invite the concerned customs broker to its meeting and investigate the case and in case of proving that the offence is intentionally committed, it shall, proportional to the extent and frequency of the offence, suspend or permanently nullify the license of customs broker and inform in writing the concerned customs broker and all customs. In cases where a customs broker or respective clearance employee is involved in committing the act of customs smuggling, he/she shall, in addition to above provisions, the subject will be to required punishments in customs smuggling laws. If his/her offence requires other punishments, related provisions shall be applied.The commission and it secretariat shall be located at Iran Customs Administration.

Note 1: Suspensions and nullification of the license shall not prevent performing customs formalities of declarations submitted in advance.

Note 2: In case where the offender customs broker is a legal person, the provisions of this article shall apply both to such legal person and those who have signing right in that legal person and have signed untrue declaration and/or have been involved in that offence. In case where such customs broker is a natural person, he/she may not act in customs broker Affairs and Finance as a person who have signing right in a customs broker legal person.

Article 130: Transport companies which under transport document and in performing their obligations bear the responsibility of clearing and delivering the goods to its owner at destination, should hold customs broker license in order to perform release formalities and in these cases transport document shall be considered as power of attorney provided that the possibility of this activity is explicitly provided for in articles of association of the company.

Note: Performing customs formalities of the goods in internal transit in the form of non-stop transport, external transit and transhipment by transport companies shall not require holding a customs broker card. In these cases the bill of lading shall be considered as power of attorney.

Article 131: Express carrier companies which bear the responsibility of transporting and delivering authority of the goods may, only by submitting the bill of lading and invoice to the customs, clear and deliver the goods to their owners in accordance with other provisions.

Note: List of and the amount of clear-able goods, terms and conditions of the activity and responsibilities of mentioned companies within the framework of this law shall be determined in the bylaw.

Article 132: The customs brokers, transportation companies and all natural and legal persons shall be responsible for acts of their introduced employees and representatives to the customs.