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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