today Thursday, January , 2019


B Azharknndh: the cargo owner or his legal representative that the goods against the provisions of this Act, the Customs said. The electronic statements cargo owner or his legal representative testimonies of digital (digital) certified by authorized certification centers such as the cargo owner or legal representative is known Azharknndh.

A brief statement: document whereby transportation companies, list of predicates that should be loading or unloading the vehicle when entering or leaving the country with them.

The premises of customs warehouses, docks, piers, airports, railway stations, premises and any premises or place under customs supervision and customs formalities used to conduct the accumulation and storage of cargo. These places can be customs warehouses, special warehouses and cold storages are public.

E discharge exit of goods from customs after customs formalities related sites.

C Trkhysyh: document whereby the transport company (Carrier and Forwarder) After authentication, permitted by the receiver of goods to customs formalities customs with them.

China Customs formalities: all operations are performed in the implementation of customs regulations.

H guarantees: cash, bank guarantee or insurance is valid for the implementation of the requirements set forth in customs regulations are given to customs.

St. obligation: the obligation to accept paper or electronically to the Customs for a person to do or not do require action.

The duties: Duties of four percent (4%) customs value of goods

The following one-way transportation: Customs entry and exit of goods to places without unloading and delivery of goods from the places mentioned in these places with the provisions of this law.

Said the days when he signed the declaration together with relevant documents manually or by computer Azharknndh Customs declaration and registration office number assigned to it.

The WCO (CCC) international intergovernmental organization based on the Convention on 24/9/1329 15 December 1950 in accordance with established AD and Iran in March 1337 Hijri associated with it.

Islamic Republic of Iran to the above-mentioned Convention of 20/6/1373 AH, it is continuous.

The shipping company International legal person pursuant to legal regulations, authorized to carry out international transport operations.

The owner of the merchandise: a person who carries the name of his original manuscripts and documents Order issued (and in the case of goods purchased with the commitment of the banking system, which documents stamped by the bank) and the Trkhysyh his name or the name of the said documents He endorsed quitter and whether the signature is certified by the competent authority.

  1. customs territory: that part of the customs territory of the country in which law applies.

Q Merchandise: recognition of Iran Customs commodity that is exported or imported for sale or whether it is the same as the operations ranging from production, separation and packaged to sell.

(I) domestic products: goods produced or manufactured in the territory of the customs or foreign goods entering final.

Gmrknshdh good wit: that the goods under customs control, but the customs formalities have been completed.

As authorized goods: the exportation or importation of goods to meet the criteria does not require permission.

Non-authorized goods subject: exportation or importation of goods which require prior consent of one or more of the government.

  1. Prohibited goods: the exportation or importation of goods, according to national interests or Islam is prohibited under the law.

Customs controls AH: steps taken by the Customs to ensure compliance with customs regulations are carried out.

The term includes the collection and sale of the property is not Possessory.

G regulations, customs laws and regulations, including implementing regulations, directives and Bkhshnamhhayy the monitoring of its implementation has been entrusted to the customs.

L costs of services: Funds that charge for services such as X-ray (X-ray), seals, seal, trucking, warehousing in the areas of customs, and tariff testing, care, escort, weighing goods and services received extraordinary and the conditions, criteria and examples that are commensurate with the services performed is determined.

The second season of Duties and Customs of Islamic Republic of Iran

Article 2 of the Islamic Republic of Iran Customs governmental organization affiliated to the Ministry of Economic Affairs and Finance

That as a border economic central and coordinating the entry and exit of the country and responsible for the sovereignty of states in the implementation of customs procedures and other rules and regulations governing the import, export and transit of goods and collection of duties and customs duties and related taxes and technical requirements and facilitate trade. Iran customs to perform his constitutional duties, without rules required levels of executive units and divisions and Article 30 of the law of civil services, commensurate with the size and type of activity itself. and to establish the authenticity of documents released final import, temporary import, Cranberry (cabotage), the internal passage of goods, transport, border barter, free stores, packages and political peaks and e Bynalmllch implementation of laws and regulations related to customs violations and smuggling, abandoned goods and Zbtyh forecast and providing the needed infrastructure for the Raw and deployment, procedures and methods, such as single window Gmrkykh in the activities of collecting, analyzing and publishing statistics of customs barriers to the import and export Kalad assessment and planning of handling Nhaz comment on the draft plans, Bills, Tsvybnamhhay and to improve the quantitative and qualitative international and customs compliance with the principle of seventy-seven (77) of the constitution and laws Mrbvths compliance with the recommendations of the WCO, commercial contracts and agreements concluded within the framework of laws and regulations or barter Mrbvthz provisions of general policies of principle (44 ) of the constitution for the purpose of designing proposing a budget Recruitment, appointment and dismissal of employees, transfer them from unit to another, customs agents at all the authorities and legal right of substitution and arbitration in cases of necessity and supervision Brhsn conducting their duties to the Customs Administration under the Minister of economic Affairs and Finance is responsible. customs in terms of employment regulations are subject to the law of civil services management and its subsequent amendments are as well as the specific characteristics and importance and responsibilities of business customs and its impact on the collection of revenues from concession tables right job in Article (65) of those with maximum (2 / 1) respectively. Total funds in the account of the customs formalities for customs publican L is a fraction of one thousand (1000) Rials, the equivalent of one thousand (1000) Rails Myshvd.tbsrh 2 cargo owner is responsible for payment of duties, costs of services and penalties in the discharge Ast.tbsrh 3 instances and services, the cost of compliance with regulations legal Regulations the law requires payment of duties Mygrdd.madh 6 import certain goods is chargeable. Customs goods can be owned by ministries and government institutions, provided that no commercial aspect to the organization to determine the commitment of financial officials in May the law the provisions of Article (160) to an account designated by the customs hand national treasury is deposited Iran. customs. economy and Finance shall, within six all goods being imported into the customs territory or and accelerate customs formalities on entry and exit, representatives of ministries and organizations responsible for other controls under customs supervision shall apply. Other controls such as inspections of medical, veterinary, plant, technical standards and quality must be coordinated and organized under customs supervision. in newspapers Kathir reference is subject to less Myshvd.mdt good time to bill the law of this second valuation and rules of law Mygrdd.bkhsh first Mbdafsl the first

Kalambhs good value input (imported) Article 14 of the customs value of goods

input in all cases the worth buy goods in origin plus the costs of insurance and freight (CIF) plus other costs Tlqgrfth transfer to the seller directly or Ghyrmstqymtbsrh 2 if the value of Customs entry is distinct from the price stated in the documentation provided, not including the cost of the following: (a) cost of constructing, installing, assembling, maintenance or technical assistance in the case of goods such as machinery, machinery and equipment industry after the entry of nonsense! or costs recorded in the software or the information and instructions The data carriers such as diskettes, CDs and the like for use in the computer; in such cases carrying value calculation Myshvd.tbsrh raw “information and instruction” includes sound recordings, film, video, business applications, as well as “information carriers” such circuits determined on the basis of one of following methods: a record clearance as Hmzma Mbdab swabs from the same country customs value of goods issue, the AH In case of failure to provide documents or disproportionate to the stated reasons documented, the customs value of goods export with inquiries from concerned authorities and based on wholesale prices in the domestic market as well as costs to exit from the customs territory of points determined rules of origin of goods Mbdamadh 17 countries, is a country in which goods produced or manufactured And to impose customs tariff purposes, quantitative restrictions or any other actions related to the business in which it is used. Rules of Origin criteria World Trade Organization and approved by the CCC in the executive regulations of this law Mygrdd.tbsrh certificate authority to determine the origin of the Iran Chamber of Commerce, Industries and Mines of Iran.