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Article
16
The manner in which import prices are to be
examined for order registration purpose, shall be laid down in an executive
ordinance to be approved by the Council of Ministers.
Article
17
In addition to personal effects, an incoming
passenger may bring in goods free of customs duties and commercial benefit tax
up to such ceiling as may be approved by the Council of Ministers. The clearance
of goods falling under this Article shall be permissible, provided that they are
of non-commercial nature.
·
Note 1
The list of goods accompanying incoming
passengers shall be prepared and promulgated by the Ministry of Commerce.
·
Note 2
The provisions of this Article shall be
applicable also to passengers arriving in free-trade zones.
·
Note 3
In addition to personal effects, an outgoing
passenger (whether Iranian or foreign national) may take domestic manufactures
and products without any restriction, provided, however, that they are not
intended for commercial purposes. Outgoing passengers may also take foreign
goods up to the ad valorem threshold specified under this Article.
Article
18
The imposition and collection, by provincial and
local authorities, of any dues in respect of any export goods and items are
prohibited and the perpetrators shall be pursued for legal offense.
The government may allocate funds in the annual
budgets for the encouragement of export. Such funds shall be dispensed to
exporters to enable them to benefit from financial facilities, on the Ministry
of Commerce and approval of the Council of Ministers.
Article 20
As of the beginning of the year 1373 (21 March 1994), the
government shall be required to collect from importers in non-governmental
sectors who import goods for commercial purposes, an additional levy of I per
cent of the total customs duties and commercial benefit tax as an "especial
charge", in respect of any imported goods. Funds collected thereby shall be
credited to the country's general revenue account. Each year 100 per cent of
funds so credited to the general revenue account shall be included in the annual
budget law and allocated to the relevant executive organizations, with the
approval of the Council of Ministers, to be used for the encouragement and
expansion of non-oil exports, commissioning of the Export Guarantee Fund,
organizing business training and promotional programmes, in accordance with the
executive ordinance of this law.
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* According to the law amending a number of
Articles of the law concerning the third Economic, Social and Cultural
Development plan of the I.R. of Iran, and the manner in which duties and other
levies are established and collected from producers of goods, providers of
services and imported goods, the provisions of this Article have been implicitly
repealed.
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