
Trade Laws
The Export-Import Regulations Act which is approved
by the Islamic Consultative Assembly in 24 articles and 26 notes, run in
details as follows:
Article 1. Regulations in respect of the exportation and importation of
goods and the delivery of related services to all exporters and importers and
also to those that the application of the law requires their naming, shall be
governed by this law, and all laws which are inconsistent with it, are hereby
annulled
Article 2. Exportable and importable goods are classified into the
following three categories:
1. Permissible goods: with the observance of the relevant
criteria, the exportation or importation of these goods shall not require a
license.
2. Conditional goods: the exportation or importation of these
goods is possible by obtaining a license.
3. Prohibited goods:
the exportation or importation of these goods (purchase, sale or consumption)
is forbidded under the sacred Islamic Shari'a and or by law.
Note 1. The Government may, with the observance of the relevant laws and
depending on the prevailing exigencies and circumstances, prohibit the
exportation or importation of certain goods.
Note 2. The
types and specifications of goods falling under any one of the aforesaid three
categories shall be set forth by an ordinance to be drawn up by the Ministry of
Industry, Mine and Trade approved by the Council of Ministers.
Article 3.
Engaging in the business of exportation and importation of goods for commercial
purposes, requires a Commercial Card which shall be issued by Iran Chamber of
Commerce, Industries, Mines and agriculture approved by the Ministry of
Industry, Mine and Trade.
Note 1. The
criterion for determining the commercial nature of goods, as well as the manner
of issuing, extending and cancellation of the Commercial Card shall be in
accordance with the Ordinance approved by the Council of Ministers.
Note 2. Any dispute which may arise between the applicant of a Commercial Card
and Iran Chamber of Commerce, Industries and Mines shall be referred to the
Ministry of Industry, Mine and Trade for consideration and final
decision-making.
Note 3. Co-operatives of frontier zone inhabitants; Iranian mariners; hawkers;
and workers residing abroad with holding an employment records issued by the
Ministry of Cooperative, Labour and Social welfare (are authorized), shall be
exempted from obtaining a Commercial Card.
Article 4. Prior to the end of each year, the Ministry of Industry,
Mine and Trade, in consultation the respective organizations and with the
Chamber of Commerce, Industries, Mines and agriculture shall prepare the
general modifications which are to be made to the executive ordinance of this
law and schedules annexed to the exportimport regulations, for the subsequent
year as well as the specific modifications made in the course of the current
year, while incorporating therein the acquired rights, and shall be publicized,
after the approval of the Council of Ministers.
Note. All
circular letters and directives to the relevant executing organizations
concerning the exportation and importation of goods, shall be communicated
exclusively through the Ministry of Industry, Mine and Trade.
Article 5. All ministries involved in the field of production are
required to forward to the Ministry of Industry, Mine and Trade, not later than
the 4th of February (15th of Bahman) of each year, their proposals for the
following year concerning the export and import conditions in respect of
similar domestically produced goods, having taken into account the internal
requirements and exigencies of the country.
Note. Other
relevant organizations and the Chamber of Commerce, Industries and Mines may
give their proposals in respect of the relevant items to the Ministry of
Industry, Mine and Trade, not later than 4th of February (15th of Bahman) of
each year, having taken into account the internal requirements and exigencies
of the country.
Article 6. The Iranian means of transport shall have priority for
transportation of goods imported into the country. However, the directive
pertaining to the use of foreign means of transport whether sea, air, road and
rail-way carriers shall be drawn up by the High Council for the Coordination of
National Transportation, in conformity with the ordinance approved by the
Council of Ministers.
Article 7. The Government is required to allocate special premises for
the provisional storage of goods needed for the repair and equipment of the
country's commercial marine and aircraft fleet.
Note 1. The transit of goods falling under this article from one port of entry
to another shall be permissible, with the observance of the transit
regulations.
Note 2. Such
goods shall be exempted from customs duties, commercial benefit tax and any
other charges.
Note 3. Those
parts of the requirements of the aforesaid fleet which can be supplied by
domestic sources within the country, shall be exempted from any obligation and
export licensing.
Article 8.
Importers of various goods, whether governmental or not shall refer exclusively
to the Ministry of Industry, Mine and Trade, for licensing their imports and
registration of their orders.
Note 1. The
import license shall serve also as a clearance permit, and no separate permit
shall be required.
Note 2. Households inhabiting in the frontier zones or their co-operatives,
mariners, hawkers and vessel crews importing goods for their personal consumption
shall be excluded from the provisions of this Article.
Article 9. The Central Bank and Customs Administration of the Islamic
Republic of Iran are required to send to the Ministry of Industry, Mine and
Trade and other relevant organizations and Iran Chamber of Commerce, Industries
and Mines, at least once every three months, statistical statements concerning
the letters of credit which have been opened and goods which have been cleared.
Article 10. * The government is required to specify the following matters
in the Executive Ordinance concerning border trade exchanges:
1.
Localities or the depth of border tracts, residents of which are authorized to
engage in border trade business
2.
Types and quantities of goods which may be exported or imported by households
residing in the border regions or their co-operatives, authorized Iranian
workers employed abroad, hawkers residing in frontier zones, mariners and crew
members of vessels commuting between the shores of the Islamic Republic of Iran
and other countries.
3.
The requirements to be met by the aforesaid persons or groups.
4. Conditions
for exportation and importation of goods and fulfillment of obligations.
Note 1. Goods
imported by households residing in frontier zones or their co-operatives, and
by vessel crew members for their own personal consumption shall be exempted
from 30 per cent up to a maximum of 100 per cent of customs duties and
commercial benefit tax in the case of public Foodstuff, and up to a maximum of
50 per cent of customs duties and commercial benefit tax in the case of home
appliances, by the approval of the Council of Ministers.
Note 2. Iranian
workers and nationals permissibly employed abroad may import industrial
machinery, tools and primary materials needed in the country, within the
quantitative thresholds, and taking advantage of such percentage exemptions
from commercial benefit tax as may be jointly set by the Ministry of Industry,
Mine and Trade, the Ministry of Cooperative, Labour and Social welfare, and
approved by the Council of Ministers.
Article 11. * The government is authorized to set up border marketplace in
any of the frontier zones as may be deemed beneficial, having taken into
consideration such priorities as local potentiality, employment generation
requirements and the expansion of commercial relation with the respective
neighbouring country.
Article 12. The
pre-exportation entry of materials and goods as temporary admission, to be
incorporated in the production, finishing, processing and packaging of export
goods are exempted from all import duties, except those designated as expenses
or fees, provided that valid security or promisory note be deposited with the
Customs Administration.
Note 1. If the goods made of the imported materials and goods under this
Article, are not exported within a prescribed period of time, it shall be the
duty of the Customs Administration to prosecute the importer, in order to
recover the government's rights.
Note 2. Goods
subject to this Article are exempted from licenses set forth in the schedules
annexed to the ExportImport Regulations.
Note 3. The
importer shall not be necessarily bound to export per se, rather the relevant
export certificate issued by the Customs Administration shall be sufficient to
relieve the obligation.
Article 13. All exported goods (except crude oil and downstream products
thereof which are subject to special regulations) shall be exempted from any
obligation or foreign exchange repatriation bond.
Article 14. * The sum "difference"
collected by the Organization for Consumer and Producer Protection and all
funds, except those designated as expenditures and fees, collected by the
Customs Administration in respect of any foreign goods, materials, components
and parts incorporated in the manufacture, finishing, processing and packaging
of export goods, shall be refunded to the exporter in accordance with a
directive set forth in the Ordinance.
Note 1. If any dispute arises between the exporter and the Customs
Administration, the matter shall be referred to a committee composed of
representatives from the Ministry of Industry, Mine and Trade, the Chamber of
Commerce, Industries and Mines, the relevant ministry, the Customs
Administration of Iran and the Trade Promotion organization of Iran, for a
final decision.
Note 2. It shall be the duty of the Ministry of Economic Affairs and Finance to
open a [treasury] account in the names of the Organization for Consumer and
Producer Protection and the Customs Administration of Iran, from which to
finance payments herein provided for. The Ministry shall refund the payments
herein referred to, against presentation, by the exporter, of export
certificate or the receipt issued by the Organization for Consumer and Producer
Protection, after the confirmation of the aforesaid authorities.
Note 3. Funds paid in respect of outright customs clearance of materials and
goods, which have been imported for use in the manufacture of export goods,
shall be refundable after the exportation of the product, at rates ruling at
the time of exportation.
Note 4. If
goods incorporated in the manufacture of export products are locally produced
by using imported materials, only the funds collected in respect of the
imported materials shall be refundable.
Note 5. If locally produced goods are sold to organizations and persons who
enjoy exemption in respect of importation of similar foreign goods, the
payments made on the import of goods, materials, components and parts shall be
refundable to the producer, in accordance with the provisions of this Article
Note 6. * The imported goods which are
exported as they are and without any transformation shall be subject to the
facilities of the above Article.
Article 15. **
In order to simplify the calculation of collectable funds in respect of any
imported goods, the Ministry of Industry, Mine and Trade and Economic Affairs
and Finance, having regard to the protection of domestic production, are bound
to consolidate into a unified heading called "Commercial Benefit",
such collectable levies as commercial benefit tax; the "difference"
payable to the Organization for Consumer and Producer Protection; order
registration fee; monopoly right dues; municipal dues; local municipal dues
(Co-operation); Red Crescent dues; asphalt dues; airport taxes; port charges;
health dues; etc., except sums collectable under customs duties, charges and
fees, in respect of each tariff line, at reasonable rates, and to communicate
it to the Customs Administration for collection.
Article 16. The
manner in which import prices are to be examined for the order registration
purpose, shall be laid down in an Executive Ordinance to be approved by the
Council of Ministers.
Article 17. *** In addition to personal items, an
incoming passenger may bring in goods free of customs duties and commercial
benefit tax up to such ceiling as may be approved by the Council of Ministers.
The clearance of goods falling under this Article shall be permissible,
provided that they are of non-commercial nature.
Note 1. The list of goods accompanying incoming passengers shall be prepared and
promulgated by the Ministry of Industry, Mine and Trade.
Note 2. The provisions of this Article shall be applicable also to passengers
arriving in free-trade zones.
Note 3. In addition to personal items, an outgoing passenger (whether Iranian or
foreign national) may take domestic manufactures and products without any
restriction, provided, however, that they are not intended for commercial
purposes. Outgoing passengers may also take foreign goods up to the ad valorem
threshold specified under this Article. Article 18. The imposition and
collection, by provincial and local authorities, of any dues in respect of any
export goods and items are prohibited and the perpetrators shall be pursued for
legal offense.
Article 19. The government may allocate funds in the annual budgets for
the encouragement of export. Such funds shall be dispensed to exporters to
enable them to benefit from financial facilities, on the recommendation of the
Ministry of Industry, Mine and Trade and approval of the Council of Ministers.
Article 20. * As of the beginning of the year 1373 (21 March 1994), the
government shall be required to collect from importers in non-governmental
sectors who import goods for commercial purposes, an additional levy of 1 per
cent of the total customs duties and commercial benefit tax as an
"especial charge", in respect of any imported goods. Funds collected
thereby shall be credited to the country's general revenue account. Each year
100 per cent of funds so credited to the general revenue account shall be
included in the annual budget law and allocated to the relevant executive
organizations, with the approval of the Council of Ministers, to be used for
the encouragement and expansion of non-oil exports, commissioning of the Export
Guarantee Fund, organizing business training and promotional programmes, in
accordance with the executive ordinance of this law.
Article 21. ** In order to support domestic
products and to formulate the country's trade policy, the Council of Ministers,
having regard to the interests of consumers, shall draw up the legislative bill
on customs duties in respect of any imported goods, and on the amendment of
Article 37of the Customs Affairs Law, and shall submit them, within two months
from the approval date of this law, to the Islamic Consultative Assembly for
approval.
Article 22. In order to safeguard the Iranian carpet industry and to
provide an appropriate ground for its protection in the world markets, the
Ministry of Industry, Mine and Trade is required to prevent, as of the
beginning of the year (1374/1/1) (21 March 1995), carpets of over 30 knot count
from being exported without an identification card. As of the above mentioned
date, the Chambers of Commerce, Industries and Mines shall be required, upon
the request of the exporter, to issue identification card as a mandatory
requirement, and prior to the said date as an encouragement.
Article 23. It shall be the duty of the Ministry of Industry, Mine and
Trade to draw up the executive ordinance of this law within one month from the
date of its communication, and to have it approved by the Council of Ministers.
Article 24. The Ministry of Industry, Mine and Trade shall be
responsible for the orderly enforcement of this law and the executive ordinance
thereof. The above Act, composed of twenty-four Articles and twenty-five Notes,
was enacted in the open sitting of the Islamic Consultative Assembly on Sunday
26 September 1993 (4th of Mehr, 1372) and ratified by the Council of Guardians
on 3 October 1993 (11th of Mehr 1372).
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johnanz
19 April 2022
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