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The Ministry of Commerce in
cooperation with the Ministry of Economic Affairs & Finance shall be required to
complete the consolidation with the Commercial Benefit Tax of the "difference"
collected by the Organization for the Protection of Consumers & Producers with
customs dues etc, indicated in Article 15 of the Law, on the basis of
approximate amounts in Rials which were applicable in 1999 (1378). The
consolidated commercial benefit tax rates shall be communicated to the Customs
Administration for application. Until such time as the consolidated rates of
commercial benefit tax are communicated, the sums applicable shall be collected
at the previous rates.
Note. The Ministry of Roads & Transportation is hereby authorized to
clear free of commercial benefit tax aircraft spare parts, special repair
equipment and tools and aerial navigation apparatus.
Article 29
Effective date of changes
in commercial benefit tax
Goods existing in customs when
changes to commercial benefit tax are communicated to the Customs
Administration, shall be subject to these changes.
Article 30
Review of import price
If, in the course of order
registration, the verification of import prices becomes necessary, the applicant
of price review may consult experts or refer to customs records as provided for
in Customs Affairs Law and the executive ordinance thereof.
Article 31
Passengers of Iranian or foreign nationality arriving in the country from
abroad, or from Free Trade-Industrial Zones may import and clear, besides travel
requisites and used personal effects which are exempted from customs duty and
commercial benefit tax if deemed non-commercial, goods up to a value ceiling of$
80 once per year free of customs duty and commercial benefit tax. Goods in
excess of the said ceiling shall be subject to customs duty and double
commercial benefit tax, provided that the goods so imported are not religiously
or legally prohibited, or imported for commercial purposes.
·
Note 1
Personal effects shall be judged by the Customs Administration of Iran.
·
Note 2
Goods that are not eligible for
clearance as per the list proclaimed by the Ministry of Commerce as travellers'
goods according to Note 1 of Article 17 of the Law on Export-Import Regulations,
shall not be subject to the facilities of this Article.
Article 32 *
Goods accompanying
outgoing passengers
In addition to personal effects, the outgoing passengers of Iranian
or foreign nationality may take Iranian goods without any restriction, plus
foreign products up to a value ceiling specified in the ordinance concerning the
incoming passengers, provided that neither of the two categories possesses a
commercial attribute.
·
Note 1
The egress of antiques and hand-written
books are prohibited.
·
Note 2
Each passenger may take with him one piece
of hand-woven carpet or two pieces of rugs measuring totally 12 square meters.
·
Note 3
Foreigners who were officially employed in
Iran, or pursued their education in Iranian universities or seminaries may take
a normal quantity of their household furniture on the completion of their work
or education, without having to produce a license or commercial card.
Article 33
Pricing of export goods
The Ministry of Commerce (the Standing Committee for Pricing of
Export Goods) shall be required to set and revise prices of the export goods on
the basis of the approximate selling prices in the international markets.
These prices shall be communicated to the Customs Administration to
be used for statistical purposes and the amount of the exchange obligation of
exporters, when goods leave the country.
Article 34
Dispatch of samples
Domestically-produced or foreign goods may be dispatched abroad as
commercial samples or for the purpose of being tested or repaired. Such goods
shall be exempted from the production of commercial card or export license,
provided that they are not in commercial lots, or religiously or legally banned
from being exported, or identified as antique items. Goods in excess of tile
above quantity may be sent abroad subject to obtaining appropriate license and
with due regard to the relevant regulations. If the exit, in this manner, of
certain goods develop into a commercial trade, the Ministry of Commerce may send
their list to the Customs Administration to prevent them from being dispatched.
Article 35
Holding Domestic and
Foreign International Exhibitions and the Exit and Entry of Goods
A. Holding exhibitions inside and outside the country
Holding exhibitions in the name of the Islamic Republic of Iran outside the
country and international exhibitions inside the country to introduce and
display Iranian and foreign goods and products shall be subject to the
permission of the Ministry of Comrnerce.Holding military exhibitions shall be
subject to the permission of the Ministry of Defence and Armed Forces Logistics.
B. Entry of exhibition goods
1. Temporary admission of all exhibition goods of participants in the domestic
international exhibitions shall be permissible subject to the confiration of the
Ministry of Commerce and the observance of relating regulations. The guarantee
of the relevant embassies on behalf of the participants shall be acceptable
instead of cash deposit.
2. The Ministry of Commerce may issue clearance permit to a limited
and specified number of goods displayed at Tehran International Trade Exhibition
or international exhibitions, whether trade or specialized, held inside the
country by the said Ministry or by virtue of its permission.
C. Exit of exhibition goods
Goods dispatched abroad by permission of the Export Promotion Centre
of Iran in a reasonable quantity to be displayed at foreign exhibitions may be
taken out of the country without a Commercial Card, export license or lodging
exchange bond, subject to the observance of other regulations.
Article 36
Exportation of books,
publications, films, tapes, paintings and other cultural and artistic works
Exportation of books, publications, films and tapes not banned from
domestic circulation is permissible. The exportation of paintings and other
cultural works is permitted subject to licensing by the Ministry of Culture &
Islamic Guidance.
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* At present, each passenger may take one piece of
hand -woven carpet measuring 6 square meters upon producing a passport.
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