The executive code of the Iranian Customs Law, which has been approved by the Cabinet each year, consists of 13 sections. And since the executive code is the same, its headings are equal and only its implementation is discussed. This customs law will be enforced until the next law is passed but Export and import regulations are valid on an annual basis. Based on Iran customs regulations , Iran import duty is five percent and Iran VAT is nine percent which is at least 14%.
However, some goods are exempted from payment of VAT for importing to Iran. For example, certain goods and machinery for the construction of factories and certain goods which have high priority for the government, their import taxes and duties include customs exemptions.
Another important issue is the way that importing companies or merchandise chooses to pay foreign currency and money from Iran banks for importing to Iran.
The money that Iranian government allocates to transfer and buy currency is cheaper than the market currency. Foreign currency traded through government, reduces business costs between 10% and 20%.
The goods that are considered by the government as high or low priority goods, will not follow a particular logic. Sometimes the Iranian ministry of industry and mining may introduce some goods with high priority and the government allocates the currency to them and after a while they cancel them.
And this complexity is very high and must be confirmed at the moment. These series of Iran customs laws and the 3,000 circulars is issued by Iranian customs every year.
The complexity of importing to Iran makes lots of businesses around the world to get help from Iranian Customs consultants and Iranian Customs Clearance Professionals. And fortunately this knowledge is available in Noodax trade center.
Traders can receive information and advises from Noodax trade center about their goods specifications, Iran import duties, Iran customs exemptions, the use of governance currency and the non-use of governance currency and determining the conditions of export of goods to Iran and they will find out Iran taxes and Iran import duties on their goods. All these complexities will be presented by our Iranian business consultants in a report and will give them an awareness of the Iranian market.
In addition to discussing Iran customs laws and Iran customs regulations, our consultants conduct market research in Iran for various goods in terms of competition and market size, and the ability of buyers in the Iranian market, and familiarize businessmen and international companies around the world with this highly attractive and lucrative market.
General prohibition of import and export of goods
On the basis of rules and regulation of I.R.Iran, import of some goods and /or their export is totally prohibited. Some of those goods are as follows:
Those passengers can pass the green channel who:
A. Do not have the following goods:
B. Have the first trip in the current year or have not used the passenger exemption in their previous trips.
C. Do not have business goods and the value of their new goods do not exceed 80 dollars for each person.
Those passengers can pass the red channel who:
note 1: The green channel dose not mean that the customs does not perform the inspection of goods . The customs officers can select some of the passengers of green channel and inspect their goods. If they do not have the requirements for passing through this channel, their declaration will be illegal and their goods will be considered as smuggling. note 2: If a passenger does not have any goods or his / her goods cost less than 80 dollars, in order to be able to use the remain of his / her exemption in his / her other trips, he/she should pass through red channel. The customs officers will mention the case in his/her passport. note 3: In the case of no items mentioned in the passenger’s passport, he / she can use the passenger exemption. Customs can urge the passengers to complete the declaration presented to them at the gate of entry/exit, in order to inspect the passengers’ goods according to their written declaration. In the case of any difference between the passenger’s goods and his/her declaration, the goods not mentioned in declaration or declared illegally will be supposed as smuggled goods.