Iran customs law disputes settlement Part XII The customs disputes settlement authorities
Article 144: The customs disputes settlement authority in assessment of tariff, value of the goods, fines, other than cases related to customs smuggling, force majeure and customs regulations shall be the customs disputes settlement commission. The commission shall be composed of the following persons:
a. Four original members out of the staff of Iran Customs Administration;
b. Two original members out of the staff of the Ministry of Industry, Mining and Trade;
c. One original member out of the staff of Ministry of Economic Affairs and Finance;
d. One original member as the representative of Iran Chamber of Commerce, Industries and Mines;
e. One original member as the representative of Iran Chamber of Cooperatives.
Note 1: Members of the commission shall be selected out of knowledgeable persons in customs affairs by such bodies.
Note 2: Commission members shall be considered as equal in rank of director general and should have at least fifteen years of related work experience and be selected by the President of Iran Customs Administration, concerned ministers and the heads of mentioned chambers.
Note 3: Along with either original member, an alternate member shall be introduced.
Note 4: The ruling of customs disputes settlement commission shall be binding unless in cases where the amount of the margin between the opinion of the customs and the amount accepted by the payer and/or customs value of the goods whose import and export conditions are the subject matter of the dispute is more than fifty million (50.000.000) Rls. In this case, the payer may, within twenty days from the date of the serving the ruling, request reference of the case to the reviewing commission.
Note 5: Disputes between the persons and the customs shall, initially at the request of the payer, be investigated in administrative bodies of Iran Customs Administration, and if the payer insists on his/her objection, the case shall be referred to the customs disputes settlement commission by the President of Iran Customs Administration and/or the person determined by his/her written order. In order to file a dispute in the mentioned commission, the owner of the goods should deposit an amount equal to half percent (0/5%) of the disputed amount as the investigation fee. If the issued judgment by the customs disputes settlement commission exactly confirms the opinion of the Customs, the mentioned amount shall be credited in definitive income, but if the judgment is in favor of the goods owner or the dispute is referred to the appeal commission at the request of the goods owner and the judgment of mentioned commission is in favor of the goods owner, the amount of deposit shall be refunded. Disputes relating to customs smuggling shall be investigated in competent authorities.
Note 6: The commission shall give advisory opinion on tariff inquiry and plans and reports submitted by the President of Iran Customs Administration. In cases where in the implementation of article 43 of this law a tariff is determined, it shall be binding for the customs.
Note 7: In cases where during the investigating of a case, the Commission is faced with issues other than the subject matter of the dispute, it shall inform the President of Iran Customs Administration of the issue.
Note 8: The presence of at least six members shall constitute the quorum for the meetings of the customs disputes settlement commission and its ruling shall be in effect by majority votes of the total members (at least five members).
Note 9: Reasons, justifications and evidences of the ruling should be stated in the text and opinions of the minority should be noted therein.
Article 145: The chairman and a vice chairman of the customs disputes settlement commission shall be elected in the first meeting of the commission by secret ballot and shall be appointed by the administrative order of the President of Iran Customs Administration.
Article 146: The customs Dispute Reviewing Commission shall be composed of the following persons:
a .One of the employees of the Ministry of Economic Affairs and Finance elected by the Minister (chairman);
b . One of the deputies of Iran Customs Administration elected by the President of Iran Customs Administration (vice chairman);
c . One of the employees of the Ministry of Industry, Mining and Trade elected by the Minister;
d .A judge elected the President of the judicial power;
e .One of the members of the board of directors of Iran Chamber of Commerce, Industries and Mines nominated by the president of the chamber or one of the members of the board of directors of Iran Chamber of Cooperatives elected by the president of the chamber with regard to cases related to cooperatives.
Note 1: Along with either original member, an alternate member shall be nominated. Members of the Commission should have least twenty years of related work experience.
Note 2: In order to file a dispute in the reviewing commission, the owner of the goods should deposit an amount equal to one percent (1%) of the disputed amount as the investigation fee. If the ruling issued by the commission con firms the opinion of the customs, such amount shall be credited in definitive income but if the ruling is in favor of the owner of the goods, deposited amount shall be refunded.
Note 3: Those who have voted in a case as a member of the customs disputes settlement commission shall not be entitled to attend and vote in the reviewing commission for the same case.
Note 4: Ruling issued by the reviewing commission shall be final and binding. They may be sued from procedural point of view in the Court of Administrative Justice only up to thirty days from the date of issuing the ruling.
Article 147:Members of the commissions shall be elected for two years under of ficial administrative orders and they shall not be changed during this period except in the case of retirement, resignation, incapacity, administrative or criminal convictions, transfer to other organizations and unjustified absences for more than three successive meetings.
Note: Membership in the commissions shall only be re-electable for another two-year period.
Article 148: In cases where the number of cases referred to the commission requires, the President of Iran Customs Administration may request the ministers and authorities referred to in articles 144 and 146 to nominate additional members for establishing new customs disputes settlement and reviewing commissions. In this case, other authorities shall also be obliged to nominate requested members in accordance with required conditions in this law.
Article 149: Rulings of the commissions could not be extended to similar cases but administrative bodies of Iran Customs Administration may, in similar cases and unity of the issue, invoke to recent final rulings of the commissions in cases where the rulings of settlements customs dis commission and reviewing commissions are conforming each other, provided that such rulings are also accepted by the owner of the goods.