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The government is authorized to set up border marketplace in any of the
frontier zones as may be deemed beneficial, having taken into
consideration such priorities as local potentiality, employment
generation requirements and the expansion of commercial relation with
the respective neighbouring country.
The pre-exportation entry of materials and goods as temporary
admission, to be incorporated in the production, finishing, processing
and packaging of export goods are exempted from all import duties,
except those designated as expenses or fees, provided that valid
security or promisory note be deposited with the Customs Administration.
·
Note 1
If the goods which are made of the imported materials and goods under
this Article, are not exported within a prescribed period of time, it
shall be the duty of the Customs Administration to prosecute the
importer, in order to recover the government's rights.
·
Note 2
Goods subject to this Article are exempted from licenses set forth in
the schedules annexed to the Export- Import Regulations.
·
Note 3
The importer shall not be necessarily bound to export pro se, rather the
relevant export certificate issued by the Customs Administration shall
be sufficient to relieve the obligation.
Article 13
All exported goods (except crude oil and downstream products thereof
which are subject to special regulations) shall be exempted from any
obligation or foreign exchange repatriation bond.
The sum "difference" collected by the
Organization for Consumer and Producer Protection and all funds, except
those designated as expenditures and fees, collected by the Customs
Administration in respect of any foreign goods, materials, components
and parts incorporated in the manufacture, finishing, processing and
packaging of export goods, shall be refunded to the exporter in
accordance with a directive set forth in the ordinance.
·
Note 1
If any dispute arises between the exporter and the Customs
Administration, the matter shall be referred to a committee composed of
representatives from the Ministry of Commerce, the Chamber of Commerce,
Industries and Mines, the relevant ministry, the Customs Administration
of Iran and the Export Promotion Centre, for final decision.
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Note 2
It shall be the duty of the Ministry of Economic Affairs and Finance to
open a [treasury] account in the names of the Organization for Consumer
and Producer Protection and the Customs Administration of Iran, from
which to finance payments herein provided for. The Ministry shall refund
the payments herein referred to, against presentation, by the exporter,
of export certificate or the receipt issued by the Organization for
Consumer and Producer Protection, after the confirmation of the
aforesaid authorities.
In order to simplify the calculation of collectable funds in respect of
any imported goods, the Ministries of Commerce and Economic Affairs and
Finance, having regard to the protection of domestic production, are
bound to consolidate into a unified heading called “Commercial Benefit”,
such collectable levies as commercial benefit tax; the “difference”
payable to the organization for Consumer and Producer Protection; order
registration fee; monopoly right dues; municipal dues; local municipal
dues (Co-operation); Red Crescent dues; asphalt dues; airport taxes;
port charges; health dues; etc., except sums collectable under customs
duties, charges and fees, in respect of each tariff line, at reasonable
rates, and to communicate it to the Customs Administration for
collection.
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