Iranian means of transport shall have priority to transport
all goods imported into the country. However, the directive pertaining to the
use of foreign means of transport whether sea, air, road and rail-way carriers
shall be drawn up by the High Council for the Co-ordination of National
Transportation, in conformity with the ordinance approved by the Council of
Ministers.
The Government
is required to allocate special premises for the provisional
storage of goods
needed to repair and equip the country's commercial marine
and aircraft fleet.
·
Note 1
The transit of goods falling under this article
from one port of entry to another shall be permissible, with the observance of
transit regulations.
·
Note 2
Such goods shall be exempted from customs duties, commercial benefit tax and any
other charges.
·
Note 3
Those parts of requirements of the aforesaid fleet which can be supplied by
domestic sources within the country, shall be exempted from any obligation and
export licensing.
Article 8
Importers of various goods, whether
governmental or not shall refer exclusively to the Ministry of Commerce, for
licensing their imports and registration of their orders.
·
Note 1
The import license shall serve
also as a clearance permit , and no separate Permit shall be required.
·
Note 2
Households inhabiting in the frontier zones or their co-operatives, mariners,
hawkers and vessel crews importing goods for their personal consumption shall be
excluded from the provisions of this Article.
The Central Bank of the Islamic Republic of Iran and Iran Customs Administration
are required to send to the Ministry of Commerce and other relevant
organizations and Iran Chamber of Commerce, Industries and Mines, at least once
every three month, statistical statements concerning the letters of credit which
have been opened and goods which have been cleared.
The government is required to specify the following matters in the executive
ordinance concerning border trade exchanges:
1.Localities
or the depth of border tracts, residents of which are authorized to engage in
border trade business.
2.Types
and quantities of goods which may be exported or imported by households residing
in border regions or their co-operatives, authorized Iranian workers employed abroad, hawkers residing in frontier zones, mariners and
crew members of vessels commuting between the shores of the Islamic Republic of Iran and other countries.
3.The requirements to be met by the aforesaid persons of groups.
4.Conditions for exportation and importation of goods and fulfillment of
obligations.
·
Note 1
Goods imported by households residing in frontier zones or their co-operatives,
and by vessel crew members for their own personal consumption shall be exempted
from 30 per cent up to a maximum of 100 per cent of customs duties and
commercial benefit tax in the case of public provisions, and up to a maximum of
50 per cent of customs duties and commercial benefit tax in the case of home
appliances, by the approval of the Council of Ministries.
·
Note 2
Iranian workers and nationals permissibly employed abroad may import industrial
machinery, tools and primary materials needed in the country, within the
quantitative thresholds, and taking advantage of such percentage exemptions from
commercial benefit tax as may be jointly set by the Ministry of Commerce, the
Ministry of Labor and Social Affairs and the relevant industrial ministry, and
approved by the Council of Ministers.
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