GUIDE TO THE TABLES

1. The explanatory remarks appearing immediately before the Tables are derived from, and represent the provisions of the Export-Import Regulations of the Islamic Republic of Iran as they apply to the tariffs covered by each chapter.

2. Columns following the description column represent the following:

(a) The CD column shows the rate of customs duty percentage applicable to the goods under H.S. code.

(b) The CBT column indicates the rate of the commercial benefit tax percentage applicable to the goods of the H.S. code.

(c) The IC column shows the import condition of goods described under the description column. The numbers appearing in this column are to be interpreted as follows:

0. Entry is prohibited
1. Entry is subject to the approval of the Ministry of Commerce
2. Entry is subject to the approval of the Ministry of Industries and Mines
3. Entry is subject to the approval of the Ministry of Agriculture Jihad
4. Entry is subject to the approval of the Ministry of Health, Treatment
    and Medical Education
5. Entry is subject to the approval of the Ministry of Posts, Telegraphs,
    and Telephones
6. Entry is subject to the approval of the Ministry of Petroleum
7. Entry is subject to the approval of the Ministry of Culture and Islamic

    Guidance.

The appearance in the IC Column of more than one numeral indicates that the entry of goods is subject to the approval of more than one Ministry. For example, " 16" means that the importation requires the approval of the Ministry of Commerce, and the Ministry of Petroleum, or for that matter, " 124" means that the import will require the approval of three Ministries, of Commerce, Industries and Mines, and Health, Treatment and Medical education.

(d) The square symbols in the Remarks column refer to footnotes given on the same page, and serve to provide additional comments or to explain specific import requirements.
(e) The SUQ columns shows standard units of quantity proposed by the World Customs Organization (WCO).