Article22 >  Article23 >  Article24 >  Article25 >  Article26 >  Article27 3Back  Article 22 A frontier marketplace is an enclosed area located in the zero point of the border, and adjoins a customshouse authorized to carry out clearance formalities. The location of a marketplace may also be specified according to a memorandum of understanding concluded between the Islamic Republic of Iran and the neighbouring countries. In these marketplaces, citizens of the both sides of the frontier may offer to sell their products, with due regard to the observance of the Export-Import Regulations and criteria set forth in this Article as follows: 1. To establish customs at the entrance and exist of the marketplace is a necessary requirement. The customs shall be responsible for enforcing the Export-Import Regulations in the marketplace. 2. Export of goods from border marketplaces may be effected through an exchange obligation signed by the exporter and confirmed by the authority in charge of the marketplace, and shall require no foreign exchange obligation. 3. The entry into and clearance from border marketplaces, of goods may be effected by producing a sale invoice issued by the stands of the neighbouring country's marketplace, and shall not require other documents such as proforma invoice and bill of lading. Statistical registration at each marketplace shall be carried out by the representative of the Ministry of Commerce. 4. In cases where the goods imported into marketplaces are not supplied by the opposite marketplace, and a sale invoice cannot be produced, the price of imported goods shall be determined by the Customs Administration. 5. Trading quotas as well as their changes, and the list of goods exchangeable at each marketplace shall be prepared and promulgated by the Ministry of Commerce, taking account of the extent of activities, capabilities and needs of the border provinces, understandings concluded with the neighbouring country, and the Export- Import Regulations. 6. The importation through border marketplaces of permissible goods using exchange deposit certificate under regulations relating to imports against exchange deposit certificate shall be permitted in addition to the ceiling set for marketplaces. 7. Regulations on "Imports prior to Exports" are repealed for application at the border marketplaces. 8. All natural persons residing in frontier zones as well as legal persons operating in the said zones shall be allowed to operate in the border marketplaces. 9. Trading at the marketplaces shall take permissible effect upon the establishment of the officers of the Ministry of Commerce, Ministry of Interior, Customs, and the law enforcement authorities, and the precise application of regulations relating to the kind and quantity of goods imported and exported, and the recovering of the government's rights. 10. All those authorized to carry out transactions at border marketplaces may in return for the exportation of goods to neighbouring country or countries, import and clear those items which importable through all ports of entry and Free Trade-Industrial Zones having paid their commercial benefit tax and the related customs duties. The issued documents which at certified at border customs are valid for the fulfilment of foreign exchange obligations, made at the time of exportation from border marketplaces. The Customs Administration of the Islamic Republic of Iran is required to provide the necessary facilities for the fulfilment of foreign exchange obligation made at the time of exportation from border marketplaces, in all border customshouses as well as Free Trade -Industrial zones in such a way that re-shipment of goods do not occur.   ·         Note 1 The list of border marketplaces is as follows:   ·         Note 2 Proposals for the creation of new joint marketplaces shall require, apart from the existing conditions, the provision of resources needed for customs facilities to be put in place at the site of the joint marketplace.   ·         Note 3 All similar activities, such as security marketplaces or those under any other name and title shall be subject to the regulations and criteria set forth in this Article in terms of the volume and the method of merchandise exchange, and the kind of goods traded.   The list of border marketplaces is as follows:   No. Name of the  Location  country Province The neighboring Marketplace 1 Tamarchin Piranshahr w. Azerbaijan Iraq  2 Qasemrash Sardasht w. Azerbaijan Iraq  3 Sanam Bulaghi Poldasht w. Azerbaijan  Nakhjevan  4 Sarisu Sarisu border w. Azerbaijan  Turkey  5 Razi Razi border w. Azerbaijan  Turkey  6 Sero Sero border w. Azerbaijan  Turkey  7 Oshnavieh Oshnavieh w. Azerbaijan  Iraq  8 Julfa Julfa border E. Azerbaijan  Nakhjevan   9 Nurduz Julfa E. Azerbaijan  Armenia  10 Siranband Baneh Kurdistan Iraq  11 Bashmag Marivan Kurdistan  Iraq  12 Saif Saggez Kurdistan  Iraq  13 Shushmi Paveh Kermanshah  Iraq  14 Sheikh Javanroud Kermanshah  Iraq  15 Parviz khan Qasr Shirin Kermanshah  Iraq  16 Khosravi Khosravi border Kermanshah  Iraq  17 Bushehr Trade Center Bushehr Bushehr  Qatar  18 Milak Zabol Sistan & Baluchistan  Afghanistan  19 Mirjaveh Mirjaveh  Sistan & Baluchistan  Pakistan  20 Kuhak Saravan Sistan & Baluchistan  Pakistan  21 Pishin Iranshahr Sistan & Baluchistan  Pakistan  22 Dogharoun Dogharoun border Khorasan  Afghanistan   23 Bajgiran Bajgiran border Khorasan  Turkmenistan  24 Mil 73  Birjand Khorasan  Afghanistan  25 Dokuhaneh Nehbancan Khorasan  Afghanistan 26 Yazdan Yazdan Khorasan  Afghanistan  27 Pole  Inchebouroun Golistan  Turkmenistan  28 Astara Astara Guilan  Azerbaijan Rep 29 Bilehsavar Bilehsavar Ardebil  Azerbaijan Rep  30  Parsabad Parsabad Ardebil  Azerbaijan Rep  31 Guermi Guermi Ardebil  Azerbaijan Rep  32 Bandar Jask Bandar Jask Hormouzgan  Neighbouring cuntries  33 Hormouz Hormouz Island  Neighbouring cuntries  34 Tiab Area Tiab Hormouzgan  Neighbouring cuntries  35 Bandar Kong Bandar Kong Kong  Neighbouring cuntries  36 Mehran Mehran l1am  Iraq  37 Abadan Abadan Khouzestan   --------- 38 Khoramshahr Khoramshahr Khouzestan   --------- 39 Mil 75 Birjand Khorasan  Afghanistan  N                                  Article 23   The provincial Governorate-General shall be responsible for creating administrative and infrastructural facilities, quarters required by customs to install its personnel and other investments on the Iranian side of the marketplace. However, in setting up the marketplace on the zero point of the frontier, maintaning public order and monitoring the movement of individuals, due coordination shall be established with the Border Guard authorities.   ·         Note   The manner in which people are to conduct activities and move about in the marketplace, shall be regulated by the provincial governor's office, through issuance of permit. Article 24 Temporary Admission The pre-exportation imports of primary materials and goods to be incorporated in producing, processing, finishing and packaging export goods as referred to in Article 12 of the Law shall be subject to the following provisions: 1. Conditions for import licensing 1.1. Permission for temporary admission covered by this Article shall only be granted to the factories, companies and productive units (whether guild or industrial) that hold a valid production permit. Trading units and cooperatives may benefit from the provisions of this Article only if they have concluded a contract with the productive units holding a valid permit. 1.2. The maximum quantity of primary materials and goods to be imported shall be equal to the nominal annual capacity of the unit manufacturing or producing the goods. 1.3. Exporters who engage in temporary admission of primary materials, parts, and other production-related supplies are required to export finished goods equivalent at least to 125% of the value of goods admitted temporarily. If after the fulfillment of the said obligation, a fraction of the imported goods and parts is allocated to be used in goods for domestic market, that fraction shall be considered as outright imports and be subject to the payment of customs duty, commercial benefit tax, other levies, and the relevant "difference", calculated on the basis of rates prevailing at the time when the declaration for temporary admission is being converted into declaration for outright imports.   ·         Note   It shall be the duty of the Customs Administration to publicly proclaim the multipliers that it applies, or obtains from the productive ministries. 1.4. Exporters who need to import packaging requisites, including cartons, boxes, gunny sacks, etc. under the temporary admission arrangements are exempted from the provisions of this Article. 2. The moratorium to export goods made of the primary materials, and intermediate and complementary goods referred to in this Article, as well as goods processed or packaged using the goods under this Article shall be one year from the entry date of materials. In the case of goods requiring longer period of time, the aforesaid moratorium shall be extendable for one year, at the discretion and by the approval of the Customs Administration.   ·         Note   It shall be the duty of the Customs Administration to prepare, at the end of each month, a list of imported primary materials to be sent to the Ministry of Commerce and the relevant productive Ministry for consideration and supervision. The list shall contain the following information: number of the order, date of the permit, specification and address of the applicant, description of the goods, quantity of the goods, CIF value of the goods in dollars, the equivalent Rls. value, and the type of security and letter of guarantee obtained. 3. To allow the temporary admission of goods covered by this Article, the Customs Administration shall obtain valid security or promissory note as hereunder set forth, in compliance with the provisions of Customs Affairs Law and the executive ordinance thereof. 3.1. From state factories, companies and productive units promissory note or statement of obligation in writing, as may be determined by the Customs Administration of Iran. 3.2. From private and cooperative factories, companies and productive units (whether guild or industrial) promissory note as may be determined by the Customs Administration of Iran. 3.3. From merchants and guild members, promissory note at the discretion of head of the Customs Administration of Iran in the amount of double CIF value. Note 1. The lodging of above security shall not impede the provisions of the Customs Affairs Law from being enforced in the case of imports which are entered benefiting from this Article, but not exported within the prescribed moratorium or extension thereof. Note 2. It shall be the duty of the Customs Administration to provide utmost facilities for well-reputed exporters. The directive relating to this section shall be prepared and publicly announced by the Customs Administration. 4. The selfsame primary materials and goods imported through temporary admission may be returned. To determine the identicality of materials and goods to be returned to those of temporary admission shall rest in the Customs Administration.   Article 25 Drawback procedures If the Customs Administration has adequate information on the quantity of primary materials, components, parts, packaging materials, and other foreign inputs that have been incorporated in the manufacture, preparation and packaging of export goods, it shall calculate the amount of refund based on the prevailing CIF price of identical or similar primary materials as well as on the percentage of customs duty, commercial benefit tax, and other dues applied at the relevant date. In cases where the Customs Administration lacks necessary information regarding the quantity of materials used, it shall inquire it from the relevant productive ministry, to calculate the refundable drawback. The Customs Administration shall be required to advise the relevant organizations and businessmen, through appropriate means, of the multipliers it has used or obtained through the productive ministries. It shall be also required to compile such multipliers to be made available to applicants. Should the exporter contest the views expressed by the Customs Administration or the productive ministry, he may directly appeal to the Committee indicated in note 1 of Article 14 of the Law, that convenes under the supervision of the Export Promotion Centre of Iran.   ·         Note 1   Goods only finished, processed or packaged but not manufactured in Iran shall also be subject to this Article.   ·         Note 2   The obligations indicated in Article 12 of the Law in respect of the quantity or number of temporary admissions, shall be calculated on the basis of the multipliers referred to in this Article. Article 26 Downstream products of petroleum including crude oil, furnace oil, kerosene, diesel fuel and gasoline shall be subject to specific regulations in respect of foreign exchange bond or obligation. The export of other products derived from petroleum, and all other goods shall be exempted from lodging foreign exchange repatriation bond. The observance of all Criteria regarding plant, animal and human health as well as standards on the basis of Schedules of export -import regulations and current laws of the country related to the importation of goods of the afore -mention list is a necessity . Article 27 List and entry condition of goods importable against export exchange In addition to the goods which, according to the current regulations, are permitted to be imported by the productive and trading units using export exchange, the Ministry of Commerce shall be authorized to add, in coordination with the Central BanK of the I.R. of Iran, other items to the list and promulgate it. If the import condition is eliminated from the tables annexed to this ordinance, the increase in the items covered by this Article shall be effected through coordination among the relevant productive ministries.   ·         Note 1 The entry of goods contained in the above list shall be compulsorily subject to the observance of the import conditions, and all human, plant, and animal health criteria based on the tables of the Export-Import Regulations as well as other laws prevailing in the country.   ·         Note 2 The Exchange Deposit Certificate may be transferred to other importers through the stock exchange, for importation of above items.   ·         Note 3 The exchange earned from the export of services (techno-engineering, hotel management, commercial services, transit transport, services of Iranian labourers and employees abroad, and other services as determined by the Ministry of Commerce in coordination with other organs), shall be considered as deriving from exports. All benefits and incentives provided for the export of goods shall also identically apply to the export of services.   ·         Note 4 Primary materials, parts, equipment, and machinery required by productive units may be imported in return for the export of their own products. These units may settle respective exchange obligation equivalent to the value of goods imported (as per the customs "green sheet" certificate). If any dispute arises between the applicant and the Customs Administration as to the productive nature of the exporting unit, and the export goods, the relevant Ministry (issuing operation license) shall be the distinguishing authority.

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