Iran Customs Law : Part IV Storage of goods in customs warehouses

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Part IV Storage of goods in customs warehouses

Chapter 1- Customs warehouses and responsibility of storing goods

Topic 1 – Customs warehouses

Article 23: Customs warehouses mean places whether roofed or non-covered warehouses or areas which are established for storage of importing and exporting goods and managed by the withholding authority . Where trade necessities require, the customs shall issue the license of establishment of such warehouses and determine customs controls arrangements. The withholding authorities shall be obliged to comply with the provisions of this law.

Note: The withholding authorities which store goods not undergone customs formalities with the agreement of the customs may develop required warehouses and facilities in licensed areas.

Article 24: Authorized duration for storage of goods in the customs warehouses shall be three months from the date of delivery of such goods to such premises. This period shall be extended for not more than two months at the written request of the owners of the goods or carrier companies with regard to transit goods, if existence of justified reasons at the discretion of the customs, and payment of storage fees up to date of agreement of the customs. If the owner of the goods fails to take any measure within the required period for performing customs formalities and the payment of pertaining fees, the goods shall be subject to regulation of abandoned goods. If the goods is transferred and stored in multiple customs warehouse, the period for storage shall be calculated from the date of entrance of the goods to the first customs warehouse. The period for storage of non-commercial postal consignments shall be subject to post regulations.

Note 1: If there are not necessary facilities for the storage of perishable goods and good whose storage makes additional charges in customs warehouses, it must immediately after unloading and delivery, be cleared and/or transferred to an appropriate warehouse under the responsibility of owner of the goods and control of the customs. Otherwise, withholding authority have not any responsibility for its damage or deterioration and the customs shall immediately apply regulations of abandoned goods on such goods.

Note 2: If the goods for which a cleared or sale document has been issued, is not cleared from warehouse during one month, it shall be subjected to regulation of abandoned goods. This period may be extended with the agreement of the withholding authority and the customs.

Note 3: As long as the goods is being stored in customs warehouses until issuing of the final opinion of the customs, it shall not be considered as an abandoned goods.

Note 4: Period of storage of the goods in free zones and special economic zones shall be determined by the organizations responsible for these zones according to the legal provisions of such zones. The goods in such zones in respect of which the specified periods by mentioned organizations have been expired, shall also be subjected to regulation of abandoned goods.

Topic 2 – Responsibility of storage of goods in customs warehouses

Article 25: The withholding authority shall be responsible for storaged goods in customs ware-houses since its with wolding until the time of its delivery. The withholding authority shall be obliged to insure goods in customs warehouses against the risks of fire, burning and explosion and receive related premium from the owner of the goods at the time of release. If the goods delivered to a customs warehouse is insured under a valid insurance whose number should be announced at the time of delivery in a summarized declaration, statement or other valid documents, it shall, as long as such insurance is valid, be covered by it and no premium shall be received by the withholding authority for this period.

Note 1: In case of merchandise, the value of goods for collecting premium and payment of indemnity shall be “CIF” value which determined in the purchase documents. In cases where documents are not submitted, the value shall be determined in accordance with the provisions of this law.

Note 2: In the course of administrative internal transit, the person who transit the goods shall be responsible for protection of the goods.

Note 3: In cases where the withholding authority bears the responsibility of handling of the goods, the damage occurred during the handling shall also be subjected to this article.

Note 4: Where the goods are imported by letter of credit, only providing a copy of valid insurance at the time of release shall be sufficient.

Note 5: Where a copy of valid insurance of foreign transit goods is submitted by the carrier in writing indicating the pledge and verification of the authenticity of insurance at the time of the declaring to the customs, such goods shall not be subject to local premium.

Article 26: Apart from the cases mentioned in Article 25 of this law, force majeure cases and damage caused by the quality of the goods itself or bad packaging, if the goods is lost or dam-aged during the storage at customs warehouses, the withholding authority shall be liable to pay indemnity.

Note 1: Payment of indemnity or withdrawal of the owner of the goods from its collecting, shall not eliminate the liability of the withholding authority with regard to government rights and it shall pay import duties related to lost goods in case the fault is proved and the offence is established.

Note 2: If the withholding authority is the customs, and the offender is the customs’s employee, damage shall be compensated by the customs and then it shall be demanded and collected from offending employee.

Chapter 2 – Private warehouses, of ficial public cold storage plants and warehouses, and private customs

Article 27: Private warehouse means a warehouse outside the customs warehouses in which goods not undergone customs formalities belonging to a specific person is stored under required conditions in this chapter. In order to perform or complete customs formalities, the owner of the goods may store its goods not undergone customs formalities, in a private warehouse under the control of the nearest customs under required conditions in this chapter.

Note: Physical conditions of the private warehouse, its management and authorized period for storage, manner of census and method
of warehouse checks shall be in accordance with the bylaw which shall be prepared by Iran Customs Administration and approved by the Council of ministers within six months from the date of entry into force of this law.

Article 28: Where related import duties are secured and the goods are permissible or conditionally permissible, the customs may agree
with the transfer and storage of goods in private warehouse. If the goods are permissible and/or required licenses are submitted upon transfer to the warehouse by the importer, the amount of the security shall be equal to import duties. Transfer of the goods to private warehouse shall take place by issuance of an internal transit license.

Article 29: Authorized period for storage of goods in private warehouse shall not be limited to the required periods referred to in article 24 of this law and its period shall be determined by the customs.If the owner of the goods fails to perform the customs formalities until the end of the required period, following practices shall be done:

a. If the goods are permissible or the owner of the goods obtains and submits the required licenses, the customs shall be obliged to secure the pertaining import duties out of security and after collecting, issue an outright import license and send it to the owner of the goods.

b. With regard to the goods for which necessary license for release is not obtained and submitted, the owner of the goods shall be informed of the case, provisions of abandoned goods shall be applied to it and obtained security shall be revoked taking into account the conditions set forth in the establishment authorization and articles of this chapter.

Article 30: Release of the goods from private warehouses of the owner of the goods shall be required to perform customs formalities otherwise it shall be subject to customs smuggling provisions. Customs of ficials shall be entitled to investigate and count randomly goods in private warehouses and compare their characteristics with contents of the books, records and import and export documents.

Note 1: The owner of the goods shall be responsible for loss, reduction, damage or peterioration of the goods in private warehouses and shall also be responsible for payment of pertaining import duties.

Note 2: Where loss of goods is due to force majeure , the owner of the goods shall be exempted
from payment of pertaining import duties.

Article 31: The customs may agree with transfer of goods not undergone customs formalities to of ficial public cold storage plants and warehouses, other than customs warehouses. The provisions of this chapter shall also include official public cold storage plants and warehouses.

Article 32: In order to store goods not undergone customs formalities, except prohibited goods, the customs may, by obtaining security, agree with the establishment of special customs of fices for the owners of the goods and inter-national transport companies and deploy necessary of ficials in such places for implementation of regulations and performing customs formalities in such places.
The manner performing customs formalities and related control shall be specified in the bylaw in accordance with this law.