Iran adopts the customs system of the World Customs Organization's tariff classification catalog, which is based on ad valorem tariffs. Tariffs are paid at the exchange rate set by the Central Bank. The tax rate for most mechanical equipment is 5% to 10% of CIF, and some products are as high as 150%. Imported goods are also subject to a few small taxes, including a trade association tax of 1.5% of the total value of the CIF. The capital goods and raw materials imported for the approved foreign investment projects may be exempted from customs duties, and no tariffs shall be imposed on pharmaceuticals and laboratory chemicals. Almost all goods are subject to commercial profits tax. The tax rate is set out in the annual import rules. The commercial profit tax is mostly based on weight, but some are also measured in terms of quantity or value. If calculated by weight, the customs will subtract the weight of the ordinary package from the total weight. Value-based tax rates vary from 1% to 200%. Commercial profits tax also includes a monopoly tax, which must be paid before customs clearance. If the declaration is false or there are other violations of the import rules, the customs will confiscate the goods or impose a fine. If the payment has not been paid within two months from the date when the payment of the fine was due, then part of the cargo equivalent to the fine value will be auctioned publicly. If the goods are unreasonably detained by the customs, a compensation fee of no more than 1% of the value of the goods can be obtained each month during the period of detention.
Second, import documents
In triplicate. The invoices required for the assessment of tariffs must be written in either English or French. The content includes all commercial general instructions, such as the number, quantity and type of goods, detailed goods name, gross and net weight, origin, in addition must write the letter of credit number, it is best to specify the tax code number, foreign exchange permit details ( Number, place and time of issue, price to write offshore and CIF.
Bill of lading
The air waybill does not require a notarization to allow the bill of lading to be issued, but to indicate the address of a person to be notified, the number of the letter of credit should be indicated. Rail transport requires an international freight waybill.
According to the Iranian Central Bank’s directive, Iran’s private company is obliged to present a certificate of inspection to the purchaser when delivering goods worth more than 1.5 million riyals. The Central Bank has approved 15 inspection companies. The certificate must be submitted in three copies (one copy will be left in the chamber of commerce).
If the freight bill is notarized, then at the end of the document must be signed with a legal price description: "We guarantee that the above mentioned price together with all our documents are correct."
Third, import control
The Iranian import program provides for the promulgation of the annual New Year's Day (March 21st) of the Iranian Lunar New Year by the Ministry of Commerce. This provision classifies imported goods into four categories: full-authorized, conditionally-authorized (determined by several departments), unauthorised, prohibited (according to Islamic laws and regulations prohibit imports). As "import regulations" are constantly changing, it is advisable to ask the competent "Purchasing and Supply Center" in advance if necessary.
There are many regulations for certain foods, beverages, medicines and washing facilities. For example, the label must be written:
(1) the name of the product and the address of the manufacturer and the country of origin;
(2) the trademark registration number in Iran;
(3) The Ministry of Health's license number and date for permitting the production and sale of products in Iran. Exporting to Iran should pay attention to comply with the new standards of Iranian National Standards Institute (ISIRI). Many industrial chemicals require special import permits.
Importation of live animals, bees and insects, eggs, roots, bulbs, stalks, twigs, fresh fruits and vegetables, seeds, and any plant or plant parts of the country of origin requires the health certificate of the country of origin and Prior permission of the Iranian Ministry of Agriculture. Import licenses usually specify the required documents for entry requirements, special treatment, port entry restrictions and related details. In addition, exporting veterinary drug products (including feed concentrates and supplementary feeds) to Iran is subject to the request of the Iranian Ministry of Agriculture to submit a certificate stating that the product is freely produced, used and sold in the country of origin. The certificate must be approved by the veterinary medicine department of the Ministry of Agriculture of the country of origin.
Fourth, the free trade zone
Iran currently has four free trade zones, namely Kish, Keshm, Chakhbahal, and Sirjan. According to the import and customs clearance regulations promulgated by the Technology and Commerce Commission of the Iran Free Trade Zone, all items permitted and conditional allowed to enter the free trade zone, including basic materials and raw materials and parts of production lines, production tools and equipment (industrial machinery), accessories and production materials Without the permission of the relevant departments, all production units and individuals can import the above items into the above four free trade areas without transferring money or passing through the banking system. All items imported into the free trade zone can be re-exported to a third country, but other customs must comply with customs regulations. After processing or adding value to imported goods, they can be exported to other countries and do not need to pay commercial and customs taxes. Goods in transit may be exempted from Iranian customs duties but subject to customs supervision and management. The Iranian Customs Service also provides a place for the goods in transit. After receiving the written approval of the customs, the owner of the cargo or his agent may perform the work of assembly, batching, mixing, repackaging, and sorting.