Import Duties

The import duties mentioned in the tables of export/import

rules and regulations includes the base value of products and
the trade profit. Invest Iran
Seeing is Believing
Base Value
Customs duties, taxes, registration charges, all types of tolls and
surcharges collected from the imported merchandise will be SPECIAL SPONSORS
collected to form 4% of the customs value of the commodities.
The collection of these charges plus trade benefit that is
determined by the Cabinet of Ministers is called import duties. Guide to Import & Export,
Forex Resulting from Export of Services
The foreign exchange income resulting from the export of
Customs Formalities
technical and engineering services, hotel management, trade
services, transit and transport, human services, incomes by
the Iranian laborers and staffers working abroad and other
special services at the discretion of the Ministry of Commerce
in cooperation with other executive bodies, will be called
export forex revenue. All anticipated privileges and promotional
policies for the export of commodities will be equally valid and
enforceable for the export of services.

Countries Singing Preferential Tariffs with Iran

The following countries have signed preferential tariff treaties
(discount on boarder trade) with Iran: Turkey, Uzbekistan,
Pakistan, Tunisia, Syria, Cuba, Bosnia and Herzegovina, Kyrgyzstan
and Venezuela.
 For further information on export/import rules and regulations as
well as customs formalities, domestic and foreign investors and
those applying for foreign investment in Iran can refer to the Book
of Export/Import Rules and Regulations, 2011, and the Customs
Formalities Law – passed in 1971 – and the related executive bylaw.

www.investiniran.ir www.iio.ir www.investiran.ir

Guide to Export and Import, pertinent rules and regulations
 Sample products for display in all international exhibitions in Iran
At the discretion of IRICA, there will be no need for trade
certificate for the commodities imported or exported for non-

Customs Formalities Commodity Registration Procedure for Foreign Investors:

 Logging on www.tpo.ir (Export Promotion Organization) for
trade purposes.

downloading and filling out the related registration forms

Temporary Import
Customs Exemptions  Submitting required documents to the Foreign Trade Division
The import before export of raw materials and goods needed for
 Exemption of manufacturing machinery from import duty relevant manufacturing, finishing, preparation and packaging of export
(Registration Unit) of the Organization of Industries, Mines and
to single article dated July 15, 1980 of the Council of Revolution as commodities relevant to Article 12 of the Export/Import Rules
Trade at the province where the company is situated. The following
well as Article 16 of the Customs Law of the I. R. of Iran – passed in and Regulations, passed on Sept. 26, 1993, will have to observe
documents are needed:
1971 – at the discretion of the Ministry of Industries and Mines on the following:
condition of lack of domestic production of such machinery  Filled-out registration form
 Import before export of materials and goods used in  Valid pro forma of non-cash foreign capital of the company issued  Conditions for Issuance of Import Certificate:
manufacturing, finishing, preparation and packaging of export by the manufacturing company  The import certificate relevant to Article 24 of the Executive Bylaw
commodities in the form of temporary imports against submission  Submitting Trade Certificate issued by Chamber of Commerce, of Export/Import Regulations Act will be only issued for factories,
of valid undertaking or promissory note to the I. R. of Iran Customs Industries and Mines and approved by the province’s Organization corporations and manufacturing units (whether trade or industrial)
Administration (IRICA) will be exempted from import duties except of Industries, Mines and Trade that hold a valid certificate. The commercial and cooperative units
taxes levied on pertinent costs or commissions.  Submitting a letter from the Organization for Investment, Economic can enjoy the privileges only upon their valid contract with the
 All export commodities of the country (except crude oil and and Technical Assistance of Iran addressed to the Organization of certified manufacturing units. The maximum raw material and
downstream oil products for which there are special rules and Industries, Mines and Trade to approve the import of non-cash goods import for the manufacturing units will be according to the
regulations) are exempted from any foreign exchange undertaking foreign capital for statistical registration. [Upon the approval of nominal capacity of their production.
or deed of obligations. Organization for Investment, Economic and Technical Assistance of  Exporters importing raw materials and other required goods for
 In connection with import materials and goods used in export Iran for the import of non-cash foreign capital (including machinery, their manufacturing units temporarily, are obligated to export a
commodities fully cleared from the Customs gates, the duties paid equipment, spare parts, CKD parts, raw materials, additives, etc.), minimum 125% of the value of imported materials and goods in
will be refundable upon the export of the commodity. the ministry of Industries, Mines and Trade will carry out statistical the form of manufactured products. If, after the 125% export, any
registration and notify IRICA houses for evaluation and clearance product remains for domestic consumption, it will be considered
 In case the goods used in export commodities have been
of the commodities. IRICA evaluation will be acceptable and the as permanent import and subject to customs duties, trade profit
domestically manufactured but their materials have been exported,
evaluated sum will be registered along with the transport and and other tolls after changing the temporary declaration into a
the duties paid will be refundable.
insurance charges in the name of the investor. Then, the commodity permanent declaration.
 or the capital will be under the coverage of Foreign Investment  The deadline for export of finished commodities will be one year
Promotion and Protection Act (FIPPA).
Import Registration after temporary import of raw materials and goods. The deadline
The import of all importable commodities by the governmental  For customs formalities and cargo clearance, foreign investors can can be extended to one more year upon the discretion of IRICA.
submit the filled-out forms and documents and pro forma signed  For temporary import of commodities relevant to the above-
or non-governmental importers except in following cases will
and sealed by the provincial Organization of Industries, Mines and said article, IRICA will collect undertakings and promissory notes
be subject to registration and receiving import certificate from Trade to the local customs houses.
the Ministry of Commerce upon observing other stipulated rules according to the pertinent rules and regulations.
and regulations. Trade Certificate  In the case of governmental factories, corporations and
Trade certificate is a document for import or export of products. manufacturing units, promissory note or written guarantee will be
collected at the discretion of IRICA.
Instances of Exemption from Registration and Import Certificate from
How to Apply for a Trade Certificate?  In the case of non-governmental factories, corporations and
Ministry of Commerce:
Trade certificates are issued by the Chamber of Commerce, manufacturing units, exemplary units, and highly recognized firms,
 Passenger goods to the extent mentioned in IRICA rules and
written guarantee or promissory note plus bank guarantee worth
regulations and according to the list provided by the Ministry of Industries and Mines in Tehran or other provinces for the
the value of imported goods at the recognition of IRICA
Commerce qualified applicants (whether Iranian or non-Iranian real and
legal entities) for a period of one year (extendable) for a special  In case of businessmen and merchants, promissory notes or bank
 Import goods through postal service to the extent mentioned in
guarantee worth the same value of the imported goods at the
IRICA rules and regulations field of activity upon the request of the applicant. It will be valid
recognition of IRICA
 Trade and manufacturing samples to the extent mentioned in after the approval of the Ministry of Industries, Mines and Trade.