Introduction
In the name of God
The world trading system becomes more interactly connected than ever before and countries continuously strive to refine their laws and regulation according to the World Trading System, taking into account the rules and principles of relevant international bodies such as World Customs Organization (WCO) and World Trade Organization (WTO).
Iran is not an exception and to this end its Customs law was amended in 2011 and then approved by the parliament accordingly. In order to be in line with WCO conventions , mainly Revised Kyoto Convention. Iran Customs law have been translated from Persian to English as a response to requests of business community and seperate stakeholders.
We hope that the English version of Iran Customs law helps international economic operators in particular business associations , business enterprises and foreign investors to increase their knowledge about Iran Customs law , regulations and customs procedures in the context of importation , exportation and transit of goods.
The President of The Islamic Republic of Iran Customs Administration
TITLE
Part I – Definitions, organization and general – ARTICLES ۱-۱۳
۱- Definitions ARTICLES ۱
۲ – Goals, functions and organization of the Islamic Republic of Iran Customs Administration – ARTICLES ۲-۴
۳ – General ARTICLES ۵
۱ – Import duties and charges of services ARTICLES ۵-۸
۲ – Information technology and communication – ARTICLES 9
۳ – Security ARTICLES ۱۰
۴ – Customs formalities and controls ARTICLES ۱۱-۱۲
۵ – Requirements of harmonized system ARTICLES ۱۳
Part II – Valuation and Rules of Origin ARTICLES ۱۴-۱۷
Chapter 1 – The value of goods ARTICLES 14-16
Topic 1 – The value of imported goods ARTICLES ۱۴-۱۵
Topic 2 – Customs value of exported goods ARTICLES 16
Chapter 2 – Rules of origin ARTICLES ۱۷
Part III – Formalities before declaration ARTICLES ۱۸-۲۲
Part IV – Storing goods in customs warehouses ARTICLES ۲۳-۳۲
Chapter 1- Customs warehouses and responsibility of storing goods ARTICLES ۲۲
Topic 1 – Customs warehouses ARTICLES ۲۳-۲۴
Topic 2 – Responsibility of storage of goods in customs warehouses ARTICLES ۲۵-۲۶
Chapter 2 – Private warehouses, official public cold storage plant and warehouses, and private customs ARTICLES ۲۷-۳۲
V – Abandoned goods, confiscated goods and goods handed over to the customs ARTICLES ۳۳-۳۷
VI – Formalities and general terms and conditions of declaring and release ARTICLES ۳۸-۴۶
VII – Customs procedures ARTICLES ۴۷-۱۰۱
Chapter 1 – Imported goods ARTICLES ۴۷-۶۳
۱ – Outright import ARTICLES ۴۸-۴۹
۲ – Temporary import ARTICLES ۵۰
۳ – Temporary import for processing ARTICLES ۵۱
۴ – Returned goods ARTICLES ۵۲
۵ – External transit ARTICLES ۵۳-۵۸
۶ – Internal transit ARTICLES ۵۹-۶۳
Chapter 2 – Export good ARTICLES ۶۴-۷۵
۱ – Outright export ARTICLES ۶۴-۶۵
۲ – Refunding import duties ARTICLES ۶۶-۷۰
۳ – Temporary export ARTICLES ۷۱-۷۵
Chapter 3 – Other procedures ARTICLES ۷۶-۱۰۱
۱ – Passenger goods ARTICLES ۷۶-۷۸
۲ – Diplomatic courier and packages of diplomatic post ARTICLES ۷۹-۸۰
۳ – International postal items ۸۱-۹۱ ARTICLES
۴ – Duty free shops ARTICLES ۹۲-۹۴
۵ – Means of transports for commercial purposes ARTICLES ۹۵-۹۷
۶ – Trans transporting procedure ARTICLES ۹۸
Topic 7 – Carriage of goods coastwise procedure ARTICLES ۹۹-۱۰۱
Part VIII – Offences and smuggling ARTICLES ۱۰۲-۱۱۸
Chapter 1 – Customs smuggling ARTICLES ۱۰۲-۱۱۲
Chapter 2 – Smuggling ARTICLES ۱۱۳-۱۱۸
Part IX – Exemptions and prohibitions ARTICLES ۱۱۹-۱۲۷
Chapter 1 – Exemptions ARTICLES ۱۱۹-۱۲۱
Chapter 2 – Prohibitions ARTICLES ۱۲۲-۱۲۷
۱ – Prohibitions in outright import ARTICLES 122
۲ – Prohibitions on temporary import and internal transit ARTICLES 123
۳ – Prohibitions on external transit ARTICLES ۱۲۴-۱۲۵
۴ – Prohibitions on export ARTICLES ۱۲۶-۱۲۷
Part X – Customs broker ARTICLES 128-132
Part XI – Review and post release measures ARTICLES 133-143
۱ – General ARTICLES 133-136
۲ – Deductions ARTICLES 137-140
۳ – Surcharges ARTICLES 141-142
۴ – Audit after release ARTICLES ۱۴۳
Part XII – The customs disputes settlement authorities – ARTICLES ۱۴۴-۱۴۹
Part XIII – Other provisions ARTICLES ۱۵۰-۱۶۵
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