Iran Customs Law : IX Exemptions and Prohibitions

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Iran customs Law : Part IX Iran customs Exemptions and Prohibitions

This part include two chapters , chapter 1: Exemptions and chapter 2 Prohibitions

Chapter 1 – Exemptions

Article 119:In addition to the exemptions referred to in the customs tariffs schedule attached to the bylaw of the law on Import and Export Regulations and other exemptions granted under the laws, decrees, agreements and conventions approved by the Islamic Parliament, the followings shall be exempted from import duties.

a. Goods used and belonged to the heads of foreign states and their accompanions

b.
۱٫ Articles for the of ficial use of foreign diplomatic missions and articles for the personal use of diplomatic agents and members of their
family referred to in article 36 of the Vienna Convention on Diplomatic Relations (the law of which approved on October 13, 1964) on
reciprocal conditions and at the discretion of Ministry of Foreign Affairs and Iran Customs Administration as the case may be.

۲٫ Articles for the of ficial use of foreign consular missions and articles for the personal use of foreign consular agents and members of their family forming part of their household, with-in the framework of the Vienna Convention on Consular Relations (the law of which approved on February 23, 1975) on reciprocal conditions and at the discretion of Ministry of Foreign Affairs and Iran Customs Administration as the case may be.

۳٫ Articles for the of ficial use of missions of the United Nations and its af filiates specialized agencies and articles for the use of of ficials and experts of the United Nations serving in Iran within the framework of the Convention on the Privileges and Immunities of the United Nations (the law of which approved on March 4, 1974) and the Convention on the Privileges and Immunities of the Specialized Agencies (the law of which approved on March 11, 1974) at the discretion of Ministry of Foreign Affairs and Iran Customs Administration as the case may be.

۴٫ Articles for the official use of foreign experts dispatched by virtue of the technical, economic, scientific and cultural assistance of foreign countries and international institutions to Iran in accordance with the bylaw of the privileges and immunities of foreign experts (approved on July 14, 1966) at the discretion of Ministry of Foreign Affairs and Iran Customs Administration as the case may be, articles for the official use of inspectors of the Organization for the Prohibition of Chemical Weapons (OPCW) within the framework of the law on accession of the government of the Islamic Republic of Iran to the Convention on the Prohibition of the Development, Production, Stockpiling and Use of Chemical Weapons and their Destruction (approved on July 27, 1997) and other international conventions to which the government of the Islamic Republic of Iran have acceded and/or shall accede, within the provisions of such conventions.

۵٫ Tools and equipment for excavation, chemicals and equipment for technical and scientific operations imported by scientific archaeology teams of the member states of the United Nations Organization for Education, Science and Culture (UNESCO) for scientific explorations and excavations at the discretion of Iran Cultural Heritage, Handicrafts and Tourism Organization and Iran Customs Administration as the case may be.

c. Radar and air navigation aid equipments whose manufacture are not possible within the country, based on the proposal of Iranian Airports Company and agreement of Ministry of Roads and Urban Development and approval of Ministries of Industry, Mines and trade, and Economic Affairs and Finance

d. Military equipment including weapons and ammunitions, military communications equipment, transport, tanks and other armored chariot and special defending means of transports, with the exception of passenger means of transports, raw materials for manufacturing of such items which are purchased based on the written approval of the minister of Defense and Logistics of Armed Forces from the State budget or any other fees dedicated to this end and approved by the Council of Ministers for exclusive use of Ministry of Defense and Logistics of Armed Forces and other armed and police, forces and imported from abroad under such bodies’ name.

Note: The Ministers of Economic Affairs and Finance, and Defense and Logistics of Armed Forces may, for military and security reasons, exempt the imported goods from checks and inform the customs of the case.

e .Specific intelligence equipment and items based on the written approval of the minister of Intelligence;

Note 1: Such items shall be exempted from examination and checks.

Note 2: The provisions of this paragraph shall also include the export of such goods.

f . External transit, returned, transhipment, carriage of goods coastwise, temporary admission and temporary import for Inward processing of goods;

g .Carry-on travel and personal effects, non-used objects and non-commercial foodstuffs accompanied by the passenger.

Note: Maximum exemption value referred to in this paragraph in case of any passenger shall be an amount proposed by the Ministry of Industry, Mining and Trade and approved by the Council of Ministers. In case of an increase in the amount, the excess part shall, considering non-commercial nature, be subject to payment of import duties.

h .Home appliances and personal items of the Iranians residing abroad whose period of their residence in abroad is one year or more and home appliances and objects belonged to foreign nationals holding residence permits who enter into Iran, provided that:

۱٫ entry into the customs territory of such articles and objects have been take placed from one month before until nine months after the arrival of the person. Force Majeure cases shall, at the discretion of Iran Customs Administration, be excluded.

۲٫ Such articles and objects are, at the discretion of Iran Customs Administration, proportional to their social status and dignity and have not commercial nature.

۳٫ They have not enjoyed such exemptions during the past five years.

Note 1:Government employees dispatched abroad to perform a mission for one year or more but summoned from abroad one year be-fore the end of their mission and one-year stay as well as Iranian nationals who are, at the discretion of Ministry of Foreign Affairs, unduly repatriated from the country of their residence, shall not be subject to one-year stay condition referred to in this paragraph.

Note 2: The term “home appliances” means articles used by a person and/or the family of the owner of such articles when staying in a place.

Note 3: Persons who enter into the mainland in accordance with relevant provisions of the free zones shall also be subject to facilities referred to in this paragraph.

i. Hand tools and instruments whether electric or non-electric, related to jobs or professions of Iranians working abroad and foreigners
who travel to Iran, provided that:

۱) Involving of such persons in alleged careers, professions or jobs is recognized by the Iranian consular officials in country of their previous residence. In the regions in which there are no Iranian consular officials, submission of a certificate issued by local authorities
shall suffice.

۲) Entry into the customs territory of such tools and instruments have been taken place from one month before untill nine months after the arrival of the persons.

j. Personal items, home appliances and hand tools and instruments of the passed away Iranians residing abroad, by submitting heritage
minutes of meeting drawn up not more than one year after the death by the consular officials of the government of the Islamic Re-
public of Iran and entered into the country not more than one year after the issuance of probate.

Note: In cases where there is no consular official of the government of the Islamic Republic of Iran in the country of residence, local authorities shall, at the discretion of the Ministry of Foreign Affairs, be competent to draw up minutes of meeting.

k. Medicines and hospital and medical supplies for treatment and health needs of the charity institutions certified by the Ministry of Health and Medical Education.

Note: The list of such institutions shall be approved by the Council of Ministers upon the proposal of the Ministry of Economic Affairs and Finance and approval of the Ministry of Health and Medical Education.

l. Means of transports including ambulances, relief and rescue command means of transports, relief and rescue special means of transports except passenger means of transports, medicines, hospital and medical supplies, rescue helicopters and boats, foodstuffs, clothings, blankets, tents, prefabricated houses or other necessary articles of relief and rescue imported under the name of Red Crescent Society of the Islamic Republic of Iran in order to help victims of natural disasters or unexpected accidents, or perform missions and functions stipulated in the constitution of the Red Crescent Society of the Islamic Republic of Iran, at the discretion of the Ministry of Economic Affairs and Finance.

Note: Customs formalities and release of imported and donated goods and items during national and regional emergencies, disasters and unexpected accidents shall be performed as soon as possible.

m. Ancient objects related to Iranian civilization and cultural heritage, whether have already been taken out of the country or discovered abroad at the discretion and approval of Cultural Heritage, Handicrafts and Tourism Organization.

n. Importing art and cultural objects in order to establish the archives of museums and art and cultural exhibitions, libraries, art and cultural exchanges, and repair and restoration of ancient monuments by the Ministry of Culture and Islamic Guidance, National Library and Archives Organization of the Islamic Republic of Iran, and Cultural Heritage, Handicrafts and Tourism Organization as the case may be.

o. Antiquities related to cultural heritage and civilization of other countries imported into the country for establishing and completing public museums at the discretion and approval of Cultural Heritage, Handicrafts and Tourism Organization.

p. Export goods returned (reimported) identically for any reason in accordance with the provisions of article 65 of this law.

Note:For the purpose of this law, the term “identically” means that the export goods returned to the country have not undergone any action and/or be used in abroad.

q. Reasonable amount of consuming fuel and oil of means of transports when entering and leaving the country.

r. Priceless business samples which at the discretion of the customs have not intrinsic value, and may not be bought and sold in practice, in accordance with the relevant Convention.

Note: In the case of the samples which have intrinsic value, the owner of the goods may, in the presence of customs officers, make them not for sale and then clear them.

s. Medals, insignia and statues granted officially to Iranian nationals by the foreign governments and international institutions.

t. Cargo and passenger aircrafts

u. Catalogs, brochures, calendars, promotional CDs, manuals containing the technical and commercial specifications of the goods, documents relating to the carriage of the goods, technical drawings which have not commercial
nature.

v. Importing production line machinery by the authorized producing, mining and industrial units at the discretion of Ministry of Industry,
Mining and Trade.

Note 1: In compliance with the provisions of Chapter 2 of Part XI of this law under the title of “prohibitions”, the goods referred to in this article shall not be subject to prohibitions and restrictions with the exception of legal and religious prohibitions and restrictions.

Note 2: Exemptions referred to in paragraphs of (h) to (j) of this article shall not include means of transports.

Article 120: In case the goods referred to para-graphs (b), (e), (k), (l) and (n) of article 119 of this law and the goods cleared with the exemption of import duties under specific laws or decrees passed by the Council of Ministers are, outright or by proxy, disposed to another person who is not entitled to enjoy such exemption under the same conditions before the expiration of ten years from the date of their release, the pertaining fees shall, after deduction of an amount proportional to exhaustion and depreciation, be paid.Cases in which under the relevant provisions, another procedure is provided for disposal shall be excluded.

Note: Disposal of the goods referred to in this article before five years from the date of release shall be subject to obtaining import permits.

Article 121: Import duties of the parts and materials imported for use in the manufacture, assembly or packaging objects, materials or devices, in cases where they are subject to a heading of the schedual of tariffs the total import duties rates of which is more than the sum of import duties rates of a ready-made object, such material or device, shall at the discretion of the Ministry of Industry, Mining and Trade be collected on the rates of import duties of related ready-made object, material or device.