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Country Dossier Iran NOTICE: For use on the Europa site, portions of the original version have been removed. As a consequence, page numbering may be interrupted. Iran Table of Contents Overview of Customs Procedures Customs Regimes List of Customs Procedure Codes List of Entry Ports and Codes Description of Specimen Documents Citations Overview of Customs Procedures The Islamic Republic of Iran’s Customs Administration (IRCA) is responsible for the enforcement of Customs Laws for imports into the country. Importers are required to hold import licenses and permits for regulated items such as agricultural goods. The permits are required for customs clearance. Iran has a partial electronic system. The importer presents manual documents but thereafter customs’ internal clearance mechanisms are performed electronically. Custom stamps and official signature of the Custom chief inspector are used to denote official clearance of imported goods. An electronic customs receipt and clearance advice notifying the importer of customs clearance is also issued. The importer must file a Customs Declaration Form to initiate the clearance process. The goods are then inspected prior to the calculation of duty and tax. After the payment of duty is processed by the bank, Customs will issue the Green Jawaz in automatic/semi-electronic format. The Green Jawaz is a clean copy of the Customs Declaration Form. A fully stamped Green Jawaz is considered the final receipt. At the Exit Gate the Green Jawaz is stamped and the goods are released. It is also possible to request a Customs Receipt from the electronic system, which acts as a confirmation that a Green Jawaz has been issued. To satisfy quarantine requirements it may be necessary for importers of fresh fruit and vegetable and products that contain milk, eggs and meat to obtain Quarantine Entries (QE) and in certain instances, Import Permits (IP). Quarantine is managed by the Iranian Quarantine Inspection service (IQIS) in co-operation with Customs. . Where the imported products required quarantine and standard inspection, the Green Jawaz will be issued for final clearance after the quarantine tests are completed. The completion of the quarantine will not be marked on Green Jawaz. Goods can enter by air, sea or land. Trucks passing through Bazargan customs at the Iran/Turkey border will transit to Tehran customs for discharge and customs clearance procedure. The main difference between sea, air or land is that overland a CMR (international consignment note) is issued and delivered to the truck drivers along with Transport Carnet (TIR) and Bill of Lading is issued by the forwarding company. 2 Iran Note on Calendars: The Islamic calendar (or Hijri calendar) is a purely lunar calendar. Because it contains 12 lunar months, it is consistently shorter than a tropical year. To calculate the Gregorian year from a hijra year, is to divide by 1.031, then add 622. In order to find hijra year from the Gregorian, first subtract 622, then multiply with 1.031. The year 1426 is the equivalent to 2005. For a conversion function: http://www.oriold.unizh.ch/static/hegira.html 3 Iran Customs Regimes 1. Entry for Home Consumption Goods valued at more than USD 1000 require formal entry. The official form for requesting customs clearance is: • Customs Import Declaration (Bayan-e-jomroki)) The following other documents are also filed: • Airway bill (AWB) or Bill of Lading • Commercial invoice • Packing list • Quarantine entries if required • Certificate of Origin 2. Bonded Warehouse Iranian customs regime for warehouse under bond system allows importers to store imported goods for up to 6 months at which time customs tax and duties are due. The Customs Import Declaration form is used accompanied by the general documentation listed above. 3. Temporary Import/Free Zone Temporary importation of goods from abroad for display at fairs and exhibitions, re export, re - packaging, separating, grading and sorting, clearing, mixing and similar purposes is authorized, subject to the payment of service charges, under the supervision of the Authority of each Free Zone. Goods that enter a Free Zone from abroad or from other Free Zones or other parts of the country for the purpose of finishing or repair are authorized imports on a temporary basis. The time limit for keeping such goods in a Zone is two years. 4. Transit Documents required for entry for Home Consumption or Bonded Warehouse are the same in the case of transit shipments, but a notation, such as, “in transit from Tehran Customs to Isfahan” is made by the freight forwarder on the Air Waybill or Bill of Lading. For overland transit a CMR (international consignment note) is issued and delivered to the truck drivers along with Transport Carnet (TIR) and Bill of Lading is issued by the forwarding company. 4 Iran List of Customs Procedures Codes There are no clearance codes according to type of entry into Iran. If the procedure is for other than home consumption entry, e.g. temporary import or warehousing, it is written manually at the very top of the Custom Declaration form. ‫ﻣ ﺮز ﺑﺎزرﮔ ﺎن‬ ‫ﮔﻤ ﺮﮎ ﺗﻬ ﺮان‬ ‫ﺗﺮاﻧﺰﻳ ﺖ اﻧﺒ ﺎر‬ ‫ﯼﻣﻮارد ﺧﺎﻧ ﮓ‬ ‫ورود ﻣﻮﻗ ﺖ‬ BAZARGAN BORDER TEHRAN CUSTOMS BONDED WAREHOUSE HOME CONSUMPTION TEMPORARY IMPORT List of Entry Ports and Codes The Ports that handle agriculture products are Bandar Abbas, BIK, Bushehr, Anzali and Amirabad Ports and Tehran airport. Bandar Abbas has bulk shipment operations. The main ports and their codes are as follows. The code is entered in box 29. Number codes are not used ‫ﺑﻨ ﺪر ﻋﺒ ﺎس‬ ‫)رﻩ( ﯼﺑﻨ ﺪر اﻣ ﺎم ﺧﻤﻴ ﻦ‬ ‫ﺑﻨ ﺪر ﺑﻮﺷ ﻬﺮ‬ ‫ﯼﺑﻨ ﺪر اﻧ ﺰل‬ ‫ﺑﻨ ﺪر اﻣﻴﺮﺁﺑ ﺎد‬ BND BIK BUZ ANZ AMI Bandar Abbas Port in Hormozgan Province Bandar Imam Khomeini port in Khuzestan province Bushehr Port in Bushehr Province Bandar Anzali Port in Caspian sea ( Gilan Province) Amirabad Port in Caspian sea( Mazandaran Province ‫ﻓﺮودﮔ ﺎﻩ ﻣﻬﺮﺁﺑ ﺎد‬ THR Tehran Airport 5 Iran Specimen Documents Green Jawaz Purpose - Customs clearance and verification of payment of duties Issuing Authority – Islamic Republic of Iran’s Customs Administration (IRCA) Where entry number is marked – 7 Where procedure code is marked – If the procedure is for other than home consumption entry, e.g. temporary import or bonded warehouse, it is written manually at the very top of the Custom Declaration form Where duty payment is marked – Box 47 Where stamps are posted – Exit Customs Control – Reverse side English Translation of Document CUSTOMS ADMINISTRATION OF THE ISLAMIC REPUBLIC OF IRAN 1. DECLARATION A: Destination Customs: Customs House Code Total Cargo List No. Reg. No. Date 2. Exporter: 3. No. of Sheets 4. Packing lists 5. Items 6. Total Packages 7. Ref. No. 8. Receiver 9. Party responsible for financial settlement 10. Country of origin/Destination 11. Code of Country party to transaction 12. Value Breakdown 13. Value Certificate Code 14. Declarer agent 15. Exporting Country 16. Exporting Country Code 17. Destination Country Code 18. Identity and Nationality of Vehicle at border 19. K 20. Delivery conditions 21. Identity and Nationality of Vehicle crossing border 22. Currency type and total amount of invoice 23. Exchange rate 24. Transaction Type Code 25. Means of transportation at border 36. Type of internal transportation 27. Discharging place/goods production province code 28. Financial and banking information, Bank Code Terms of payment Bank name 6 Iran Branch Letter of Credit No. 29. Entrance Customs 30. Goods evaluation place 31. Packages and Goods description 8-digit order reg no. Packages and marks Type and number of packages Warehouse bill No. 32. Unit No. 33. Commodity code 34. Producing country 35. Gross weight 36. Preferences 37. Method 38. Net weight 39. Quota 40. Brief Declaration/Bill of Lading 41. Number of units 42. Commodity unit value 43. RA code 44. Complementary information on Certificates and Licenses Discount percentage Duty rate Interest rate Attached documents 45. Adjustment rate 46. Customs Value of Commodity Unit 47. Calculation of customs duty and taxes Type Basis Amount NP Total 48. Credit Account Code 49. Warehouse information B. Accounting details C. PAD Mode of Payment Evaluation No and Date Receipt No and Date Guarantee Amount and Date Total sundry costs (Rls) Total Declaration amount (Rls) 7 Iran 8 Iran Customs Receipt Purpose – Electronic proof of clearance into free circulation Issuing Authority – Islamic Republic of Iran’s Customs Administration (IRCA) Where duty payment is marked – Last line English Translation For Ex Amount Amount First Item Value For Ex Exch Code Rate Amount Rls. Basis Basic Duty + Commercial Charge Total Value Amount For Ex Fore Ex Code Exch Rate Code Note: Type Value Freight Insurance Other Total Calculation Basis Customs Value 41 42 Basis Amount Rls. Gross Weight of Goods Code 43 Domestic Insurance Warehousing Total 44 45 1. Use Code 42 for sundry amounts if necessary 2. For customs houses owning warehouses: Code 43 for Transportation Code 44 for Domestic Insurance Code 45 For Warehousing are considered and are received only for the first item 9 Iran 10 Iran Stamps at the Exit Gate Purpose – Release from Customs Control Issuing Authority – Iranian Customs Where on the document is the stamp affixed – Reverse of Green Jawaz Are there variations – name of the Port and Exit Gate will vary Octagonal Stamp with name of port above---------------------------------------and name of Exit Gate below the Iranian crest- Square Stamp with details for bank To the attention of Bank _________-------------------------Goods description Jawaz No.______--------------------------Weight in kg. __________________--------------------------Goods description ______________-----------------------Customs Inspector ______________----------------------- Customs Clearance Completed---------------------------with details of the goods delivered------------------------No: Signature of Customs Officer--------------------- 11 Iran Citations “Law on Export-Import Regulation,” (1372) (1993 AD) as amended by Decree No. 1395/T16H (1372) (1994 AD) Council of Minister’s Decree No. H25747T/3486 (1379) (2002 AD) 12