Iran, Islamic Republic of
1.3 Iran Customs Information
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Duties and Tax Exemption

For updated contact information of Iran custom office contact information, please refer to the Iran custom office website via http://www.irica.gov.ir.

I.R. Iran Customs Administration is a government organization under supervision of Ministry of Economic Affairs and Finance which plays vital role as protector of the country's economic borders and coordinator at entry and exit gates of the country. It is responsible for executing customs laws and regulations related to export, import, transit and collecting duties and customs taxes and presenting technical requirements and facilitating the trade in the country. Islamic Republic of Iran Customs Administration consists of customs headquarters and executive customs.

The customs clearance process is free of charges and tariffs for all UN Agencies in Iran. WFP has an agreement with Ministry of Foreign Affairs (MFA) and Bureau of Aliens and Foreign Immigrants Affairs (BAFIA Ministry of Interior) that all food commodities imported to Iran for via WFP as humanitarian assistance are free of all customs charges and tariffs. The authorized governmental section is Iranian Red Crescent Society (IRCS) which is responsible for all clearances at the ports for WFP cargos.

For all imported commodities by UN agencies, consignments should have packing lists, health certificates, phytosanitary certificates, certificate of origin, weight certificates, fumigation certificates,  and radioactivity measurement certificates, shelf life (Certificate of crop year), and Commercial invoice. Sampling is done by custom authorities in the presence of a superintendent and various tests are made to ensure that cargo is in line with declared documents and in line with national import standards. Depending on the results of the initial test and probable need for more testing if cargo in non-conforming, clearance can take between 45- 75 days, generating high demurrage costs for the government.

Emergency Response

In the following table, state which of the following agreements and conventions apply to the country and if there are any other existing ones

Agreements / Conventions Description

Ratified by Country?

WCO (World Customs Organization) member

Yes, 16-10-1959

Annex J-5 Revised Kyoto Convention

Yes, 23-02-2016

OCHA Model Agreement

Yes

Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations)

No

Regional Agreements (on emergency/disaster response, but also customs unions, regional integration)

n/a

Exemption Regular Regime (Non-Emergency Response)

In accordance with Article 3 of Chapter 1 (exemptions), section 9 (Exemptions and prohibitions) of Iran customs law, all the cargoes that are going to be used by UN agencies or Specialized institutions affiliated with them and also the cargoes that are to be used by the UN staff and experts, in the frame of Convention on Benefits and Immunities of UN, resulted on 4 March 1974 and immunities of UN professional agencies dated 11 March 1974, with the decision of Ministry of Foreign Affairs and Iran Customs office, are exempted from import duties and tax. Regular customs clearance at all entry points are required. Iranian Red Crescent Society has been mandated by Iranian Parliament to do the customs formalities and clear the relief items on behalf of international organizations.

Organizational Requirements to obtain Duty Free Status

United Nations Agencies

UN agencies are paying 9% VAT (RC is following up with MFA for reimbursement of VAT to UN agencies) WFP specific information on the Exemption Regular Regime can be found in the following document: Exemption Regular Regime for WFP - Flowchart

Non Governmental Organizations

Same as UN agencies.

Exemption Certificate Application Procedure: 

 

Duties and Taxes Exemption Application Procedure

Generalities (include a list of necessary documentation)

  • In emergency situations, WFP needs to send a request for exemption to Ministry of Interior including the exact specifications of the goods that WFP will be importing to the country and distributing to the event location. The request should also explain the purpose of the import, the exact specifications of the goods, how it will be shipped and where it will be distributed.
  • After approval, the Ministry of Interior will send the exemption letter to WFP and Islamic Republic of Iran's Customs Administration.
  • Islamic Republic of Iran's Customs Administration will forward the letter to the relative customs offices through the country.
  • UN representative should be presented in each customs office to clear the goods out of the customs.
  • The whole procedure, starting from submission of request to obtaining the exemption letter will approximately take one week.

Special attention has to be paid to US donations coming to Iran due to political issues. Prior agreement should be reached with the Ministry of Foreign Affairs regarding the details of consignments on a case by case basis.

Process to be followed (step by step or flowchart)

 

Exemption Certificate Document Requirements

Duties and Taxes Exemption Certificate Document Requirements (by commodity)

 

Food

NFI (Shelter, WASH, Education)

Medicines

Vehicle & Spare Parts

Staff & Office Supplies

Telecoms Equipment

Invoice

Original, 1 copy, applies to UN/NGOs

Original, applies to UN/NGOs

Original, applies to UN/NGOs

Original, applies to UN/NGOs

Original, applies to UN/NGOs

Original, applies to UN/NGOs

AWB/BL/Other Transport Documents

Original, applies to UN/NGOs

Original, applies to UN/NGOs

Original, applies to UN/NGOs

Original, applies to UN/NGOs

Original, applies to UN/NGOs

Original, applies to UN/NGOs

Donation/Non-Commercial Certificates

Original, applies to UN/NGOs

Original, applies to UN/NGOs

Original, applies to UN/NGOs

Original, applies to UN/NGOs

Original, applies to UN/NGOs

Original, applies to UN/NGOs

Packing Lists

Original, applies to UN/NGOs

Original, applies to UN/NGOs

Original, applies to UN/NGOs

Original, applies to UN/NGOs

Original, applies to UN/NGOs

Original, applies to UN/NGOs

Other Documents

Certificate of Origin, Health, Radioactive, GMO, Phyto & Crop year certificates



Advance notification should be sent to Ministry of Foreign Affairs for approval and related permissions should be obtained prior to order/arrival of any vehicles for import and/or transit.


WFP must obtain approval of Ministry of Telecommunication and it should be channeled through Ministry of Foreign Affairs prior to import/transit of any telecommunication equipment

Additional Notes

All humanitarian relief consignments are exempted from customs duties/taxes/fees in Iran.

Regular customs clearance at all entry points are required. When the consignee is a specialized UN agency, the cargo is recognized as humanitarian and is exempted from the applicable customs duties and levies. These formalities are done at customs office of entry ports and customs inspector evaluate the cargoes and relevant values.

Customs Clearance

General Information 

Customs Information

Document Requirements

Instruction of Temporary Import must be indicated in the invoice and the receiver must deposit a guarantee with Customs.

Embargoes

None

Prohibited Items

Drugs, protected species, imitation and counterfeit material, alcoholic spirits. 

General Restrictions

Attention should be paid to US donations coming through Iran due to political issues. Advance permission should be obtained from MFA for any US cargo destined to Iran or in transit through Iran. All food commodities must be Halal.

Customs Clearance Document Requirements

Customs Clearance Document Requirements (by commodity)

 

Food

NFI (Shelter, WASH, Education)

Medicines

Vehicle &

Spare Parts

Staff & Office Supplies

Telecoms Equipment

D&T Exemption Certificate

Exemption Letter related to the cargo


Exemption Letter related to the cargo

Exemption Letter related to the cargo

Exemption Letter related to the cargo

Exemption Letter related to the cargo

Exemption Letter related to the cargo

Invoice

Original, 1 copy, applies to both UN and NGO

Original, 1 copy, applies to both UN and NGO

Original, 1 copy, applies to both UN and NGO

Original, 1 copy, applies to both UN and NGO

Original, 1 copy, applies to both UN and NGO

Original, 1 copy, applies to both UN and NGO

AWB/BL/Other Transport Documents

Original, 1 copy, applies to both UN and NGO

Original, 1 copy, applies to both UN and NGO

Original, 1 copy, applies to both UN and NGO

Original, 1 copy, applies to both UN and NGO

Original, 1 copy, applies to both UN and NGO

Original, 1 copy, applies to both UN and NGO

Donation/Non-Commercial Certificates

Original, 1 copy, applies to both UN and NGO

Original, 1 copy, applies to both UN and NGO

Original, 1 copy, applies to both UN and NGO

Original, 1 copy, applies to both UN and NGO

Original, 1 copy, applies to both UN and NGO

Original, 1 copy, applies to both UN and NGO

Packing Lists

Original, 1 copy, applies to both UN and NGO

Original, 1 copy, applies to both UN and NGO

Original, 1 copy, applies to both UN and NGO

Original, 1 copy, applies to both UN and NGO

Original, 1 copy, applies to both UN and NGO

Original, 1 copy, applies to both UN and NGO

Phytosanitary Certificate

Original, 1 copy, applies to both UN and NGO

n/a

n/a

n/a

n/a

n/a

Other Documents

Certificate of Origin, Health, Radioactive, GMO & Crop year certificates Iran Standard Institute will take sample of the food commodities. The specifications of the food consignments should be according to government’s minimum acceptable specification.

n/a

n/a

Advance notification should be sent to Ministry of Foreign Affairs for approval and related permissions should be obtained prior to order/arrival of any vehicles for import and/or transit.

n/a

WFP must obtain approval of Ministry of Telecommunication and it should be channeled through Ministry of Foreign Affairs prior to import/transit of any telecommunication equipment

Additional Notes

Every single item that arrives in the customs should have original shipping document issued by the owner to the customs as an introduction note which is called the Declaration Note. The declaration note is indicating the full details of the good as well as the owner of the consignment and should be attached to the original documents where the details are stated and the whole package should be submitted to the customs.

Bill of lading is the document where the full specification of the owner is stated and the owner holding this document will be known as the owner of the consignment.

  • Original packing list with details of the goods packaging
  • Original invoice to have the value of the consignment arrived in the customs
  • Original insurance certificate. In case the consignment is not holding the insurance note then the customs will automatically issue the insurance which is called local insurance and means that any damages to the consignment inside the customs will be covered by the insurance company.

Transit Regime

The customs clearance for cargo in transit is less complicated than the local imported cargo, as the customs authorities responsibility is to make sure of the safe passage of the in transit cargo from the entry point up to the departure point, all cargo in transit is submitted to convoy fees and escort arrange (if required) by the customs. The cargo document should indicate clearly the statement of (Cargo in Transit to – name of final destination country).


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