مقررات صادرات و واردات [export-import regulations]

8/18/2019 [Export-import Regulations] مقررات صادرات و واردات

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executive ordinance of law on export import

regulations and customs tariff tables basedon the harmonized commodity description

and coding system/prepared and compiled

by directorate general for export import

regulations. 6th ed…

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4!56!( Iran. Ministry of Commerce

export import regulations Office

D5(gW! M<%F0: !"#! 46%hC Mi<,C %:P%<Trade Promotion

Organisation of Iran

ISBN: 978- 964-468-259-9

EXPORT-IMPORT REGULATION ACT 2011(AND CUSTOMS TARIFF TABLES BASED ON THE HARMONIZED

COMMODITY DESCRIPTION AND CODING SYSTEM)

Prepared and Compiled by: Trade Promotion Organization of Iran,Directorate-General for Export-Import RegulationsPreparation Manager: Azar Saeedlunia

Page Designer: The Commerce Printing & Publishing CompanyGraphist: Graphic home AcadLithography & Print: The Commerce Printing & Publishing

CompanyFirst Edition Printing: 2011Circulation: 1000 copies

Price: 35,000 tuman

Publisher: The Commerce Printing & Publishing Company (C.P.P.C)Copyright: C.P.P.C

All rights reserved. No part of this publication may be reproduced,stored in a retrieval system, or transmitted, in any form or by any

means, electronic, mechanical, photocopying, recording or otherwisewithout prior permission in writing from C.P.P.C

Address: No.1202, North Kargar St., Tehran, I.R. Iran

Tel: (+98 21) 66939329

Mail: [email protected]

Web:WWW.CPPC.ir

mailto:[email protected]

http://www.cppc.ir/


http://www.cppc.ir/

http://www.cppc.ir/


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In the Name of God

If in commercial and

other relationships, it is

to be feared that there is

a political and non-

political domination of

foreigners on Islam

compass and Muslim

territories which cause

in colonization of the

Muslim and theirterritories, it is

necessary for the

Muslim to avoid that

relationship and those

transactions religiously

are prohibited.

Imam Khomeini

(God bless him)



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Publisher!s Note

As the governing standards for implementing the

missions, laws and regulations are indispensable elements

in all systems, in fact, they are strong tools for

accomplishing the organizations plans. Trade tariffs in

developing countries seem to be vital and guarantee the

realization of economic and commercial plans to acheive

a satisfactory balance of like monetary and financial

systems which control inflation and recession through

expanding and contracting the cash flows, tariffs are

intended to create a balance in national trade so that

desirable indices in trade development are achieved.

The current publication in presented for the first time

in Farsi and English hoping that the following benefits,

among others, ane achieved:

- Providing the businessmen and professionals with

international terms in technical and specialized fields;

- Providing the ground for expanding the trade laws

and regulations beyond national borders and for desirable

management of national trade.

-Institutionalization of know how among traders and

businessmen according to a common language which

allows them to be informed of other commercial and

standard texts.

I take this opportunity to express my gratitude to Mr.

Hamid Safdel, Deputy Minister for development of

economic relations & president of TPO, Mr. Abolfazl

Mohammadi, director general of the office of export and

import regulations and his colleagues, as well as my own

colleagues at the Commerce Printing & Publishing

Company especially Ms. Azar Saeedlunia.

Majid Nikmehr

Managing Director

Commerce Printing & Publishing Company



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Preface

In today's world that refers to the information age and

IT forum, the awareness and access to the rules and

regulations is the gateway to success in different fields

and the warranty to achieve and implement the fruitful

programs.

In this regard the Trade Promotion Organization Of

Iran with the aim of doing mission of providingknowledge and awareness to respectable

businessmen&entrepreneurs through enjoying the

effective participation of authorities' members in

commission of article No 1 of law enforcement of export

&import regulations ,getting the comments of trustee and

relative organizations in the legal deadline ,doing expert

activities on received issues and making proper decisions

before new year that for the first time these measures and

efforts resulted in codification and publishing the

bilingual collection of Persian and English books in 1390

export and import regulations with the aim of exploiting

the traders and all those involved in foreign trade sectors

in the country.

At the end ,I would like to appreciate the endeavors

of esteemed representatives of the authorities as the

members of commission of article No 1 and my

colleagues' efforts in the office of export and import

regulations in doing this important affair. I would like to

express the readiness of this organization for receiving

the expert comments,fruitful and constructive criticisms

and effective suggestions of the economists about this

book and another issues related to foreign trade of the

country and with the aim of facilitating and fluent making ofregulations.

Hamid Safdel Deputy Minister for development

of economic relations

& president of ITPO



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No. *+",-

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Contents

!"# $%&'% (%)*%+ + (%*),- (%*&.# $!/,04/7/1372 1 The Export-Import Regulations Act

12&# (3),4# 567/,#,8 $!/,0!"#6/7/13841%*!9 :;<#

5#=8% 7

THE LAW ON REGULATING BORDER TRADE ENACTED

BY THE ISLAMIC CONSULTATIVE ASSEMBLY ON 28

SEPTEMBER 2005

>?'@ 12&# (3),4# 567/,#,8 $!/,0 5'%&A% B#,/ 10

The Executive Ordinance of the Law on Regulating Border

Trade

>?'@ (%)*%+ + (%*),- (%*&.# $!/,0 5'%&A% B#,/ 19 The Executive Ordinance of Law on Export-Import Regulations

C4D&# (%*&.# + >?/%!0 E8&FG3,H (%*),- + (%)*%+ ,I 47List of laws and regulations related to import and export goods

JK6,L6 MNO?8 &?OPD 1%&I 5#!LQ 7Q%!0R79 50General Rules for the Interpretation of the Harmonized System

1)+*+ S!.T )*!# *) U?V!D(%)*%+ + (%*),- (%*&.# W+7A 52Note On Import Duties Chart of Export- Import Regulation

5X?A&D BG&YD R7/*%) *!ZH 7H [ $!N8 \!"] *) U?V!D 52Explanation regarding the Tariff Preferences column, the code

states

W+%7A + W!"G (,A*7K# E8&FG 53 Contents of Tables

W+%7A $@ ^,8%&I BH 5D,I!"#R79 _=-%7/%

59Resolutions upon which the tables have been modified

(%)*%+ + (%*),- (%*&.# W+%7A 61 Tables of Export-Import Regulations Act

LVM`, : 643Appendixes:

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5#)+* 644

Appendix 1: Chemicals used in the Manufacture of Chemical

Weapons

R*,L9 BL?LV2:$+2+% B'3 &a# 5',?L?9 )%!# 661 Appendix 2: Chemicals which Destroy the Ozone Layer

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>?I d&Le $,#2,8 R79 JK6,L6 MNO?8f;Lg% 668

Appendix 3: Comparison of Hysteresises covered by Basel

Convention with the

Harmonized System (H.S.) of the WCO

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(%)*%+ 1%&I 5;# 1,6)*%7/,N8% 685

Appendix 4: Statutory Articles and Notes concerning the

Application of National

Standards to Imports

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Appendix 5: Lists of Drugs and Substances under the Control of

the International Narcotics Control Board (INCB)

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$%&'% ,I 5X?A&D 771

Appendix 6: List of tariff preferences and reductions relating to

border trade between the Islamic Republic of Iran and

Turkey

R*,L9 BL?LV7 941 Appendix 7



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EXPORT-IMPORT REGULATIONS ACT

(Approved by Islamic Consultative Assembly dated

4.7.1372(1985.6/24))

Article 1. Regulations in respect of the exportation andimportation of goods and the delivery of related services toall exporters and importers and also to those that theapplication of the law requires their naming, shall begoverned by this law, and all laws which are inconsistentwith it, are hereby annulled.

Article 2. Exportable and importable goods are classified intothe following three categories:

1. Permissible goods: with the observance of the relevantcriteria, the exportation or importation of these goodsshall not require a license.

2. Conditional goods: the exportation or importation ofthese goods is possible by obtaining a license.

3. Prohibited goods: the exportation or importation of thesegoods (purchase, sale or consumption) is forbidden underthe sacred Islamic Shari'a and or by law.

Note 1. The Government may, with the observance of therelevant laws and depending on the prevailing exigenciesand circumstances, prohibit the exportation or importationof certain goods.

Note 2. The types and specifications of goods falling under anyone of the aforesaid three categories shall be set forth by anordinance to be drawn up by the Ministry of Commerce andapproved by the Council of Ministers.

Article 3. Engaging in the business of exportation andimportation of goods for commercial purposes, requires acommercial card which shall be issued by Iran Chamber ofCommerce, Industries and Mines and approved by theMinistry of Commerce.

Note 1. The criterion of determining the commercial nature ofgoods, as well as the manner of issuing, extending andcancellation of the commercial card shall be in accordancewith an ordinance approved by the Council of Ministers.

Note 2. Any dispute which may arise between the applicant ofa commercial card and Iran Chamber of Commerce,Industries and Mines shall be referred to the Ministry of

Commerce for consideration and final decision.

Note 3. Co-operatives of frontier zone inhabitants; Iranianmariners; hawkers; and workers residing abroad andholding employment records issued by the Ministry ofLabour and Social Affairs, shall be exempted fromobtaining commercial card.

Article 4. Prior to the end of each year, the Ministry ofCommerce, in consultation with the respectiveorganizations and with the Chamber of Commerce,Industries and Mines, shall prepare the generalmodifications which are to be made to the executiveordinance of this law and to the schedules annexed to the

export-import regulations, for the subsequent year as wellas specific modifications made in the course of the currentyear, while incorporating therein the acquired rights, andshall promulgate them for the public knowledge, after theapproval of the Council of Ministers.



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Note. All circular letters and directives to the relevantexecuting organizations concerning the exportation andimportation of goods, shall be communicated exclusivelythrough the Ministry of Commerce.

Article 5. All productive ministries are required to forward tothe Ministry of Commerce, not later than the 4th of

February (15th of Bahman) of each year, their proposals forthe following year concerning the export and importconditions in respect of goods similar to those produceddomestically, having taken into account the internalrequirements and exigencies of the country.

Note. Other relevant organizations and the Chamber ofCommerce, Industries and Mines may send in to theMinistry of Commerce, not later than the 4th of February(15th of Bahman) of each year, their proposals in respect ofthe relevant items, having taken into account the internalrequirements and exigencies of the country.

Article 6. Iranian means of transport shall have priority to

transport all goods imported into the country. However, thedirective pertaining to the use of foreign means of transportwhether sea, air, road and rail-way carriers shall be drawnup by the High Council for the Co-ordination of NationalTransportation, in conformity with the ordinance approved

by the Council of Ministers.

Article 7. The Government is required to allocate special premises for the provisional storage of goods needed torepair and equip the country's commercial marine andaircraft 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 whichcan be supplied by domestic sources within the country, shall

be exempted from any obligation and export licensing.

Article 8. Importers of various goods, whether governmentalor 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 theirco-operatives, mariners, hawkers and vessel crewsimporting goods for their personal consumption shall beexcluded from the provisions of this Article.

Article 9. The Central Bank of the Islamic Republic of Iranand Iran Customs Administration are required to send to theMinistry of Commerce and other relevant organizations andIran Chamber of Commerce, Industries and Mines, at leastonce every three months, statistical statements concerningthe letters of credit which have been opened and goodswhich have been cleared.



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Article 10. 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 whichare authorized to engage in border trade business.

2.

Types and quantities of goods which may be exported orimported by households residing in border regions or theirco-operatives, authorized Iranian workers employed abroad,hawkers residing in frontier zones, mariners and crewmembers of vessels commuting between the shores of theIslamic Republic of Iran and other countries.

3. The requirements to be met by the aforesaid persons orgroups.

4. Conditions for exportation and importation of goods andfulfillment of obligations.

Note 1. Goods imported by households residing in frontierzones or their co-operatives, and by vessel crew membersfor their own personal consumption shall be exempted from30 per cent up to a maximum of 100 per cent of customsduties and commercial benefit tax in the case of public

provisions, and up to a maximum of 50 per cent of customsduties and commercial benefit tax in the case of homeappliances, by the approval of the Council of Ministers.

Note 2. Iranian workers and nationals permissibly employedabroad may import industrial machinery, tools and primarymaterials needed in the country, within the quantitativethresholds, and taking advantage of such percentageexemptions from commercial benefit tax as may be jointlyset by the Ministry of Commerce, the Ministry of Labourand Social Affairs and the relevant industrial ministry, and

approved by the Council of Ministers.

Article 11.* The government is authorized to set up border

marketplace in any of the frontier zones as may be deemed beneficial, having taken into consideration such priorities aslocal potentiality, employment generation requirements andthe expansion of commercial relation with the respectiveneighbouring country.

Article 12. The pre-exportation entry of materials and goods astemporary admission, to be incorporated in the production,finishing, processing and packaging of export goods areexempted from all import duties, except those designated as

expenses or fees, provided that valid security or promisorynote be deposited with the Customs Administration.

Note 1. If the goods which are made of the imported materialsand goods under this Article, are not exported within a

prescribed period of time, it shall be the duty of theCustoms Administration to prosecute the importer, in orderto recover the government's rights.

Note 2. Goods subject to this Article are exempted fromlicenses set forth in the schedules annexed to the Export-Import Regulations.

* The Provision of these articles have been amenededandCompleted, according to border exchanges organieing law,approved by Islamic Consulta tive Assembly.



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Note 3. The importer shall not be necessarily bound to export pro se, rather the relevant export certificate issued by theCustoms Administration shall be sufficient to relieve theobligation.

Article 13. All exported goods (except crude oil anddownstream products thereof which are subject to special

regulations) shall be exempted from any obligation orforeign exchange repatriation bond.

Article 14. The sum "difference" collected by the Organizationfor Consumer and Producer Protection and all funds, exceptthose designated as expenditures and fees, collected by theCustoms Administration in respect of any foreign goods,materials, components and parts incorporated in themanufacture, finishing, processing and packaging of exportgoods, shall be refunded to the exporter in accordance witha directive set forth in the ordinance.

Note 1. If any dispute arises between the exporter and theCustoms Administration, the matter shall be referred to a

committee composed of representatives from the Ministryof Commerce, the Chamber of Commerce, Industries andMines, the relevant ministry, the Customs Administrationof Iran and the Export Promotion Centre, for final decision.

Note 2. It shall be the duty of the Ministry of Economic Affairsand Finance to open a [treasury] account in the names ofthe Organization for Consumer and Producer Protection andthe Customs Administration of Iran, from which to finance

payments herein provided for. The Ministry shall refund the payments herein referred to, against presentation, by theexporter, of export certificate or the receipt issued by theOrganization for Consumer and Producer Protection, after

the confirmation of the aforesaid authorities. Note 3. Funds paid in respect of outright customs clearance of

materials and goods, which have been imported for use inthe manufacture of export goods, shall be refundable afterthe exportation of the product, at rates ruling at the time ofexportation.

Note 4. If goods incorporated in the manufacture of export products are locally produced by using imported materials,only the funds collected in respect of the imported materialsshall be refundable.

Note 5. If locally produced goods are sold to organizations and

persons who enjoy exemption in respect of importation ofsimilar foreign goods, the payments made on the import ofgoods, materials, components and parts shall be refundableto the producer, in accordance with the provisions of thisArticle.

Note 6.

The imported goods which are exported as they are

and without any transformation shall be subject to thefacilities of the above Article.

* According to joining rule of a Note to Article 14 of Export-Import Regulation, have been approved in 1372 of IslamicConsultative Assembly, the letter subject No.15/25448dated 31.4.1387.



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Article 15

. In order to simplify the calculation of collectable

funds in respect of any imported goods, the Ministries ofCommerce and Economic Affairs and Finance, havingregard to the protection of domestic production, are boundto consolidate into a unified heading called "CommercialBenefit", such collectable levies as commercial benefit tax;

the "difference" payable to the Organization for Consumerand Producer Protection; order registration fee; monopolyright dues; municipal dues; local municipal dues(Co-operation); Red Crescent dues; asphalt dues; airporttaxes; port charges; health dues; etc., except sumscollectable under customs duties, charges and fees, inrespect of each tariff line, at reasonable rates, and tocommunicate it to the Customs Administration forcollection.

Article 16. The manner in which import prices are to beexamined for order registration purpose, shall be laid downin an executive ordinance to be approved by the Council ofMinisters.

Article 17. In addition to personal effects, an incoming

passenger may bring in goods free of customs duties andcommercial benefit tax up to such ceiling as may beapproved by the Council of Ministers. The clearance ofgoods falling under this Article shall be permissible,

provided that they are of non-commercial nature.

Note 1. The list of goods accompanying incoming passengersshall be prepared and promulgated by the Ministry ofCommerce.

Note 2. The provisions of this Article shall be applicable alsoto passengers arriving in free-trade zones.

Note 3. In addition to personal effects, an outgoing passenger(whether Iranian or foreign national) may take domesticmanufactures and products without any restriction,

provided, however, that they are not intended forcommercial purposes. Outgoing passengers may also takeforeign goods up to the ad valorem threshold specifiedunder this Article.

Article 18. The imposition and collection, by provincial andlocal authorities, of any dues in respect of any export goodsand items are prohibited and the perpetrators shall be

pursued for legal offense.

Article 19. 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 fromfinancial facilities, on the recommendation of the Ministryof Commerce and approval of the Council of Ministers.

* The provisions of this Article, have been implicated in accordancewith Value Added Tax law (VAT) dated 17.2.1387 of EconomyCommittee of Islamic Consultative Assembly.

** According to recommendation No. 2001/80816 dated 20.8.86 ofCivil Assistant Domain and President Assembly Affairs, the provisions of Article 45 Export-Import Regulation, approved in1366 concerning on "permission of establishing a store inelements of imported in country to Shahed investing CapitalCompany", is creditable and executable as it was.



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Article 20.

As of the beginning of the year 1373 (21 March

1994), the government shall be required to collect fromimporters in non-governmental sectors who import goodsfor commercial purposes, an additional levy of 1 per cent ofthe 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 generalrevenue account. Each year 100 per cent of funds socredited to the general revenue account shall be included inthe annual budget law and allocated to the relevantexecutive organizations, with the approval of the Council ofMinisters, to be used for the encouragement and expansionof non-oil exports, commissioning of the Export GuaranteeFund, organizing business training and promotional

programmes, in accordance with the executive ordinance ofthis law.

Article 21. In order to support domestic products and toformulate the country's trade policy, the Council ofMinisters, having regard to the interests of consumers, shalldraw up the legislative bill on customs duties in respect ofany imported goods, and on the amendment of Article 37 ofthe Customs Affairs Law, and shall submit them, withintwo months from the approval date of this law, to theIslamic Consultative Assembly for approval.

Article 22. In order to safeguard the Iranian carpet industryand to provide an appropriate ground for its protection onthe world markets, the Ministry of Commerce is required to

prevent, as of the beginning of the year 1374 (21 March1995), carpets of over 30 knot count from being exportedwithout an identification card. As of the above mentioneddate, the Chambers of Commerce, Industries and Mines

shall be required, upon the request of the exporter, to issueidentification card as a mandatory requirement, and prior tothe said date as an encouragement.

Article 23. It shall be the duty of the Ministry of Commerce todraw up the executive ordinance of this law within onemonth from the date of its communication, and to have itapproved by the Council of Ministers.

Article 24. The Ministry of Commerce shall be responsible forthe orderly enforcement of this law and the executiveordinance thereof.

The above Act, composed of twenty-four Articles and

twenty-five Notes, was enacted in the open sitting of theIslamic Consultative Assembly on Sunday 26 September 1993(4th of Mehr, 1372) and ratified by the Council of Guardianson 3 October 1993 (11th of Mehr 1372).

* The provisions of this Article, have been implicated in accordancewith Value Added Tax law (VAT) dated 17.2.1387 of EconomyCommittee of Islamic Consultative Assembly.



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THE LAW ON REGULATING

BORDER TRADE ENACTED BY

THE ISLAMIC CONSULTATIVE

ASSEMBLY ON 28 SEPTEMBER

2005

Article 1. Border trade exchanges consist of the purchase andsale of goods by license holding inhabitants of borderregions, cooperatives residing in those regions, peddlers,

border marketplaces, sailors, and crewmembers of vesselsof maximum volume capacity of 500 tons and of a specifictype, within the ceiling set by the Ministry of Commerce.

Article 2. The geographic limit of the country's border tradeexchanges and its alterations, the definition of border regionresidence and the manner of its verification shall be as laiddown in Article (10) of the Law on Export-Import

Regulations enacted on 26 September 1993. Article 3. Peddler is a person who resides in a border region

with a background of continuous residence of at least threeyears, holds a peddler card issued by the ProvincialCommerce Organization and qualifies in accordance withArticle (211) of the Civil Law.

Article 4. Border marketplace is an enclosed area situated in border localities and established in conformity to thestandards set by the Government either independently orwithin the framework of a Memorandum of Understandingconcluded between the Islamic Republic of Iran and theadjoining countries. In border marketplace, the

representative of the Customs Administration carries outclearance formalities of permissible goods for border trade.In provincial joint marketplaces, border residents mayexchange permissible goods and products with due regardto the Articles of this Law.

Article 5. In each border province there shall be a Council forRegulating Border Trade formed of the Governor-General,or one of his pertinent deputies, as the Chairman, directorsof Commerce, Industries & Mines, and Agricultural JihadOrganizations and directors-general of Information,Cooperation, State Controls, the provincial commander ofLaw Enforcement, the Attorney and the representative of

border residents' cooperative companies. The council shallsupervise over the orderly performance and enforcement ofthe Government's decisions and guidelines at the provincialmarketplaces. The director of the Commerce Organizationin the province shall act as the council's secretary.

Note 1. The removal and appointment of the bordermarketplace manager shall be effected by the decree of theChief-General of the Customs Administration.

* Appendix Relating to Articles (10) and (11) of the Law onExport-Import Regulation



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Note 2. The Ministry of Economic Affairs & Finance mayrenovate old customhouses or set up specialized Customsdepending on the need, and foresee required funds in theannual budget.

Article 6. The total value of goods tradable in the borderregions falling under this Law shall be determined by the

Government commensurate to the social and economicsituation and the number of inhabitants of the borderregions. Such value for the whole country shall beequivalent to 3% (three percent) of the country's imports inthe preceding year and must be affected against 3% (three

percent) of non-oil exports in the preceding year.

Note 1. Exports against imports in a border region shall besubject to the ceiling specified for the same border.

Note 2. Importable goods accompanying sailors and vesselcrew for personal consumption shall be exempted, by theapproval of the Council of Ministers, from payment of

import duty at the exemption rate of 30% (thirty percent) to100% (hundred percent) on public food items and amaximum of 50% (fifty percent) on home appliances.

Note 3. In order to promote exports from border regions, theMinistry of Commerce may grant necessary incentives suchas export prize to goods that have completed customsformalities.

Article 7. The Ministry of Commerce, within the set valueceiling, shall determine the list and quantity of itemsimportable into each border region by virtue of this Law. Itshall be the responsibility of the Customs Administration tomonitor the import ceiling.

Note 1. The importation, once in a year, of presents and gifts by border residents within the limit specified for goods is permissible. The presents and gifts so imported shall besubject to Article (39) of the Executive Ordinance of theLaw on EXIM Regulations for the year 2005-2006 (1384).

Note 2. The transfer, sale or delegation to a third party of quotais permissible but exclusively to the border residents'cooperatives. Otherwise, it is prohibited.

Article 8. The Ministry of Commerce shall set the ceiling ofthe items importable according to this Law comprising partof the subsistence requirements and needs of border

inhabitants. Such items shall be subject, after the approvalof the Council of Ministers, to import duty reduction of upto 100% (hundred percent) in the case of edible goods(public food items) and up to 50% (fifty percent) in the caseof non-edible goods commensurate to the deprivation of theregion.

Note 1. In the importation of these goods the observance ofsanitary and quarantine laws and regulations is mandatory.

Note 2. The importation of goods falling under this Law shallnot be subject to the payment of any duty or the 'difference'.



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Article 9. Selling and buying of imported goods in the form ofretail is permissible with due regard to Article (4) of thisLaw. The exit of said goods from border provinces to other

parts of the country in quantities exceeding the ceiling setforth in Article (8) of this Law and with a commercialattribute may be effected by the endorsement of theProvincial Council for Regulating Border Trade and the

payment of sums corresponding to the exemptions laiddown in this Law.

Article 10. The apportionment of provincial import quotaamong border inhabitants, licensed border cooperatives andholders of peddling card shall be effected by the ProvincialCouncil for Regulating Border Trade commensurate to thecapacity and capability of the concerned actors in providingservices to the border residents.

Note. Within the framework of the law on the cooperativesector of the Islamic Republic of Iran's economy, theCooperation Ministry shall supervise the activities ofcooperative companies residing in border regions. The

provincial Directorate-General of Cooperation shall reportany offences to the Provincial Council for RegulatingBorder Trade

Article 11. Effective from the date on which the new list ofimportable goods and the level of their exemption arecommunicated to the provinces, all contradicting laws andregulations, except the statutory customs exemptionsconcerning Khorramshahr, Abadan and Choubideh ports,shall be repealed. The existing marketplaces can carry onwith their activities in accordance with this Law as long asthe Government so determines.

Article 12. The executive ordinance of this Law shall be prepared by the Ministry of Commerce in cooperation withMinistries of Economic Affairs & Finance, Cooperationand the Interior within a maximum period of three monthsfrom the date of its enactment and shall be approved by theCouncil of Ministers.

The above Law, comprising twelve Articles and ten Notes,was enacted by the open session of the Islamic ConsultativeAssembly on Wednesday 28 September 2005 and ratified bythe Guardian Council on 12 October 2005.

Gholamali Haddad Adel

Speaker of the Islamic Consultative Assembly



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No: H34576/T/64342 Date: 2008/7/23

The Executive Ordinance of the Law onRegulating Border Trade

Article 1. All inhabitants of the border regions of the country,with the exception of those who reside in the capital citiesof major subdivisions of Provinces, shall be subject to

border exchange facilities upon receipt of the Border TradeExchange Card.

Note 1. Border points or lands of the country which are locatedat a maximum distance of thirty kilometers from the

borderlines shall be determined by the Ministries of theInterior and Commerce.

Note 2. Areas that are located at the border points along thecoast shall be subject to border exchange facilities up to a

maximum depth of thirty kilometers from the coast.Article 2. The Border Trade Exchange Card shall be issued by

the Commerce Organization of the Province to the name ofthe head of the household.

Note 1. The Border Trade Exchange Card shall be issued eachyear in the months of Dey and Bahman (22 December-19February) and renewed every 3 years.

Note 2. Holders of the Border Trade Exchange Card may carryout border trade exchanges themselves or may delegatetheir card to one of the local cooperative companies of the

place of their residence of which they are a member, withdue observance of Note 2 to Article 7 of the Law on

Regulating Border Trade _enacted in 1384 (2005). Thecooperative companies shall stamp the cards upon theirreceipt according to the number of cards issued and thenumber of their members, and have its list confirmed by theCommerce Organization of the Province.

Note 3. The maximum number of members of a borderinhabitant household, including the head of the household,is five.

Article 3. The ceiling value of border trade exchanges of each border region (Province) shall be determined by theMinistry of Commerce from the three per cent (3%) asstipulated in Article 6 of the Law on Regulating BorderTrade, which will be notified based on the statistics of the

Customs Administration of the I.R. Iran for the precedingyear.

Article 4. The quota of border inhabitants, bordermarketplaces, sailors and crew members of vessels having amaximum volume capacity of five hundred tons in eachregion (Province) shall be determined and notified by theWorking Group established under Article 12 of the saidLaw.

Article 5. The provincial import quota for border inhabitants, border marketplaces, peddlers, sailors and crew members ofvessels with a maximum volume capacity of five hundredtons shall be apportioned by the Provincial Council for

Regulating Border Trade.Note 1. The apportionment of import quota of border

inhabitants shall be effected proportionate to the number ofthe members of pertinent household or cooperative.



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Note 2. The quotas allocated to the deprived border regionsshall be twice as those allocated to other regions. A list ofdeprived regions shall be notified by the Management andPlanning Organization of Iran.

Article 6. The Ministry of Commerce shall determine the list,type, quantity and amount of import duty exemption ofgoods importable by the border inhabitants and theircooperatives on a regional basis, and after its confirmation

by the Working Group established under Article 12 of thesaid Law, shall send it to the Council of Ministers forapproval.

Note 1. The list stipulated in the Decree No. k20525t/71704dated 11/12/1377 (March 2, 1999) and its subsequentamendments shall remain in force until it is confirmed bythe said Working Group.

Note 2. The reduction of import duties shall be from thirty percent (30%) to hundred per cent (100%) for public fooditems, and up to fifty per cent (50%) for other goods,

proportionate to the poverty of the region.

Note 3. Purchase and sales of goods imported by borderinhabitants and their cooperatives in retail form shall be

permissible in the same border province. However, the exitof the said goods to other parts of the country collectivelyand with commercial attribute is permissible with theelimination of the exemptions and the payment of thedifferencials of import duties upon the approval of theCustoms Administration of the I.R. Iran and theendorsement of the Provincial Council for RegulatingBorder Trade.

Note 4.*

Importation by border inhabitants and their

cooperative companies shall only take place in theterritorial jurisdiction of border marketplace customshouses or of the provincial customs houses. In cases wheretrade exchange is not possible in the border marketplaces,the Council for Regulating Border Trade may select andnotify the nearest customs house as the place of theexchange. In such cases, the goods shall be released, byapplying the domestic transit procedure, at the customshouse of the same province. The customs house clearing thegoods shall, before releasing the goods, obtain theinformation on the quantity of the quota of the cooperative

from the customs house keeping the account of thecooperative. Exportation by border inhabitants and theircooperatives is permissible within the prescribed ceilingvalue through all customs houses in the country.

Note 5. The Customs shall control the ceiling of tradeexchanges of the border inhabitants and their cooperatives.The time limit for the importation of goods by the borderinhabitants from the time of exportation is one year.

Note 6. The total value of tradeable goods in the border regionsof the entire country each year shall be equivalent to three

per cent (3%) of the total imports of the country in the preceding year, which must be effected against three per

cent (3%) of the non-oil exports in the preceding year.

* This Note was amended on the basis of the Decree No.k39602t/78545 dated 14/4/1388 (July 5, 2009)



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Article 7. Border marketplace is an enclosed area situated in border localities and in the vicinity of customs houses or in places established according to the Memorandums ofUnderstanding concluded between the I.R. Iran and theadjoining countries, or independently and in accordance

with the regulations laid down by the Government, and isauthorized to carry out Customs clearance procedures.

Note 1. Trade exchanges in border marketplaces shall be permissible through the implementation of import-exportrelated regulations, and after the officials of the Ministry ofCommerce, Customs Administration of the I.R. Iran and theLaw Enforcement Forces have been stationed there.

Note 2. Clearance of all goods imported using the bordermarketplace facilities is possible at the customs houses of

border marketplace of the province or the customs house ofthe same province.

Note 3. Proposals for the establishment of a new bordermarketplace by the Council for Regulating Border Trade issubject to ensuring economic feasibility, providing for the

personnel and costs related to creating the installationsrequired by the administrative units stationed at themarketplace, and obtaining the agreement of the adjoiningcountry to the establishment of the installations and themutual activities, with due observance of Article 11 of theExport-Import Regulations Act of 1372 (1993).

Note 4. The Provincial Governor General!s Office shall beresponsible for setting up the administrative andinfrastructural installations as well as the installationsrequired by the administrative units stationed at the border

marketplaces, for making other investments in the Iranian part of the border marketplace, and for providing theadministrative personnel of the marketplace and itsadministrative costs. However, coordination shall be madewith the Ministry of the Interior in terms of the constructionof the marketplace at the border point, ways of securingdiscipline and controlling the passage of people.The Management and Planning Organization of Iran is

required to foresee the funds needed for the implementation ofthis Note in the Annual Budget Bills.

Note 5. After the establishment of the Customs installationsand administrative facilities, it is mandatory to station the

customs house of the I.R. Iran at the entrance and exit doorsof the marketplace. The Customs Administration of the I.R.Iran shall be responsible for the implementation of export-import regulations and supervising their enforcement in themarketplace.

Note 6. The director of the border marketplace shall beappointed and dismissed with coordination and approval ofthe Governor General of the relevant province and by theorder of the Chief Executive of Customs Administration ofthe I.R. Iran.



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Note 7. The importation and clearance of goods within the setceiling at the border marketplaces by border inhabitants andtheir cooperative companies, peddlers, sailors, and crewmembers of vessels with a maximum volume capacity offive hundred tons is permissible upon submission ofinvoices of stands of border marketplaces of the adjoiningcountry, or other documentations of the adjoining countryand there will be no need for other documents such as

proforma invoice, or bill of lading as the case may be.Statistics (on exports and imports) shall be recorded at the

premises of each marketplace by the representative of theMinistry of Commerce.Imports for personal use by sailors and crew members of

vessels with a maximum volume capacity of five hundred tonsshall be exempt from submission of proforma invoices, bills oflading or invoices.

Article 8. The Ministry of Commerce shall prepare and notifythe list of goods tradeable in each marketplace by peddlers,taking into account the capacities and needs of border

provinces and the understandings reached at with theadjoining country, as well as the export-import regulationsof the country.

Article 9. Sailors and crew members of vessels with amaximum volume capacity of five hundred tons whichtravel between the coasts of the I.R. Iran and otherneighboring countries and have a valid ID card issued by

the Ports and Shipping Organization* shall be subject to the

provisions of this Ordinance.

Note 1. Sailors and crewmembers of vessels with a maximumvolume capacity of five hundred tons having a valid ID

card from the Ports and Shipping Organization may importgoods six times a year to the tune of quota set forth in

Article 6 of this Ordinance**

with due observance of the

provisions of this Ordinance.

Note 2. The list, type, quantity and amount of exemption fromcommercial benefit tax of goods importable by sailors andcrew members of vessels with a maximum volume capacityof five hundred tons may be enforced at the proposal of theProvincial Council for Regulating Border Trade, with dueobservance of the protection needed for domestic productsand their per capita consumption, after the confirmation ofthe Working Group established under Article 12 of the Law

on Regulating Border Trade _

enacted in 1384 (2005), andthe approval of the Council of Ministers.

Note 3. The exit of imported goods by sailors and crewmembers of vessels with a maximum volume capacity offive hundred tons from the provincial jurisdictioncollectively and with commercial attribute is prohibited.However, their retail selling within the province is

permissible.

* By virtue of a piece of legislation approved by the IslamicConsultative Assembly on 29/2/1387 (19.5.2008), the Ports andShipping Organization has been changed to Ports and NavigationOrganization.

** The provisions of this Note have been amended to six times peryear by virtue of the Council of Ministers' Decree No. e-39128t/57845 dated 18/4/1387 (July 9, 2008) and to the tune of15,000,000 Rials by virtue of the Council of Ministers' Decree No.e-39128t/188295 dated 20/11/1386 (February 9, 2008).



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Note 4. Family members of sailors and crew members ofvessels with a maximum volume capacity of five hundredtons having a valid ID card from the Ports and ShippingOrganization may also enjoy the benefits available to

border inhabitants, provided that they obtain a Border TradeExchange Card and observe the provisions of the lawsrelated to border inhabitants.

Article 10. For the exports by border inhabitants, theircooperative companies and peddlers in excess of the ceilingset, there is generally no quota limitation.

Article 11. The importation of goods under the provisions ofthis Ordinance is subject to prior exportation.

Article 12. Border trade exchanges are subject to generalexport-import laws and regulations, with the exception ofcases where there are special provisions in the Law onRegulating Border Trade _ enacted in 1384 (2005) _ and thisOrdinance.

Article 13. The Customs Administration of the I.R. Iran isresponsible for preparing the statistics on exports importscarried out under this Ordinance, separately by borderinhabitants, peddlers, border marketplaces, sailors, andcrew members of vessels with a maximum volume capacityof five hundred tons, according to the existing standards of

preparing foreign trade statistics.

Article 14. The Articles of the Executive Ordinance of theExport-Import Regulations Act which have been approvedso far and are inconsistent with the provisions of thisOrdinance, are abolished.



A?"; 4>$)Q8 + IJ!><1390 15

G]-&A. O6$^_,A$@ ,.E List of border bazaars

NoName of the

MarketplaceLocation Province

The neighbouring

country

() *+,- .$#

/0*1."23"451 6"7 /0*1."2 89# /0*1."2 6"7 :;!*

1 Tamarchin Piranshahr W. Azerbaijan Iraq o!'X 0B't *%79%B#x8 'KO,!'=W <=Q'@J 1

2 Qasemrash Sardasht W. Azerbaijan Iraq o!'X 0B't *%79%B#x8 R4"'2 G2%-j# 2

3 Sanam Bulaghi Poldasht W. Azerbaijan Nakhjevan *!+7n, 0B't *%79%B#x8 R4?6W 0t1B GI& 3

4 Sarisu Sarisu border W. Azerbaijan Turkey ;=E'J 0B't *%79%B#x8 *%L#M%B +2 3#%2 4

5 Razi Razi border W. Azerbaijan Turkey ;=E'J 0B't *%79%B#x8 3M!# M') 3M!# 5

6 Sero Sero border W. Azerbaijan Turkey ;=E'J 0B't *%79%B#x8 +2 M') $'2 6

7 Oshnavieh Oshnavieh W. Azerbaijan Iraq o!'X 0B't *%79%B#x8 ;9+I4! ;9+I4! 7

8 Kuzerash Salmas W. Azerbaijan Turkey*

;=E'J* 0B't *%79%B#x8 Z%@62 j# FM+E 8

9 Julfa Julfa border E. Azerbaijan Nakhjevan *%79%B#x8 0-'4 *%79%B#x8 %v6: M') %v6: 9

10 Nurduz Julfa E. Azerbaijan Armenia *%V[I)#! 0-'4 *%79%B#x8 M$"#+, M') M$"#+, 10

11 Siranband Baneh Kurdistan Iraq o!'X *%V2"'E ;,%B *!'=2?IB 11

12 Bashmag Marivan Kurdistan Iraq o!'X *%V2"'E *!+9') o%@4%B 12

13 Saif Saggez Kurdistan Iraqo!'X

*%V2"'E

u(2

^=2 13

14 Shushmi Paveh Kermanshah Iraq o!'X F%O,%)'E F$%W 0@4+4 14

15 Sheikh Saleh Javanroud Kermanshah Iraq o!'X F%O,%)'E "$',!+: 5 _%& - =4 15

16 Parviz khan Qasr Shirin Kermanshah Iraq o!'X F%O,%)'E <9'=4 '/- *%ku9$'W 16

17 Tileh Kooh Sarpol Zahab Kermanshah Iraq o!'X F%O,%)'E .%ax DW'2 F+E ;6=J 17

18 Khosravi Khosravi border Kermanshah Iraq o!'X F%O,%)'E 3$'[k 3$'[k 18

19Bushehr Trade

CenterBushehr Bushehr Qatar ' # - 'K4+B 'K4+B 3#%7JuE')' # - 19

20 Kangan Kangan Bushehr Neighbouring countries #+OE 3%aDB%() 'K4+B *%sIE *%sIE 20

21 Genaveh Genaveh Bushehr Neighbouring countries #+OE 3%aDB%() 'K4+B F$%IL#?IB F$%IL 21

22 Milak Zabol Sistan and Baluchistan Afghanistan *%V[,%|\! *%V[=2$*%V[Q+6B DB!M z6=) 22

23 Mirjaveh Mirjaveh Sistan and Baluchistan Pakistan *%V[E%W *%V[=2$*%V[Q+6B F$%:'=) F$%:'=) 23

24 Kuhak Saravan Sistan and Baluchistan Pakistan *%V[E%W *%V[=2$*%V[Q+6B *!$!'2 za+E 24

25 Pishin Iranshahr Sistan and Baluchistan Pakistan *%V[E%W *%V[=2$*%V[Q+6B 'KO,!'9! <=O=W 25

26 Pesabandar Pesabandar Port Sistan and Baluchistan Pakistan *%V[E%W *%V[=2$*%V[Q+6B #?IB%[W #?IB #?IB%[W 26

27 Mil 46 Tulak Sistan and Baluchistan Afghanistan*

*%V[,%|\!* *%V[=2$*%V[Q+6B zJ+_ D=)46 27

28 Jalgh Jalgh Sistan and Baluchistan Pakistan**

*%V[E%W ** *%V[=2$*%V[Q+6B y_%: y_%: 28

29 Rimdan Chabahar Sistan and Baluchistan Pakistan**

*%V[E%W ** *%V[=2$*%V[Q+6B #%KB%Q *!?@9# 29

30 Gamshad Zabol Sistan and Baluchistan Afghanistan**

*%V[,%|\!** *%V[=2$*%V[Q+6B DB!M "%O@L 30

31 Dogharoun Dogharoun border Khorasan Razavi Afghanistan *%V[,%|\! 3+A# *%2!'k *$#%t$"M') *$#%t$" 31

32 Bajgiran Bajgiran border Khorasan Razavi Turkmenistan *%V[I@E'J 3+A# *%2!'k *!'=s:%B M') *!'=s:%B 32

33 Sangan-e-khaf Sangan-e-khaf Khorasan Razavi Afghanistan***

*%V[,%|\!***

3+A# *%2!'k i!+k *%sI2 i!+k *%sI2 33

34 Mil 73 Birjand S. Khorasan Afghanistan *%V[,%|\! 0B+I: *%2!'k ?I:'=B D=)73 34

35 Dokuhaneh Nehbandan S. Khorasan Afghanistan *%V[,%|\! 0B+I: *%2!'k *!?IlK, ;,%a+E$" 35

36 Yazdan Yazdan S. Khorasan Afghanistan *%V[,%|\! 0B+I: *%2!'k *!"u9 *!"u9 36

37 Mil 75 Birjand Khorasan Afghanistan *%V[,%|\! 0B+I: *%2!'k ?I:'=B D=)78 37

38 Parsesu Parsesu N. Khorasan Turkmenistan*

*%V[I@E'J* 0_%@4 *%2!'k ;2'W +2 ;2'W +2 38

39 Pole Inchebouroun Golistan Turkmenistan *%V[I@E'J *%V[6L *$'B ;•I9! DW ;Q#!M%B 39

40 Astara Astara Guilan Azerbaijan Rep. *%79%B#x8 *1=L !#%V28 !#%V28 ;Q#!M%B 40

41 Bilehsavar Bilehsavar Ardebil Azerbaijan Rep. *%79%B#x8 D=B"#! D=B"#! #!+2 ;6=B 41

42 Parsabad Parsabad Ardebil Azerbaijan Rep. *%79%B#x8 D=B"#! D=B"#! "%B8 Z#%W 42

43 Guermi Guermi Ardebil Azerbaijan Rep. *%79%B#x8 D=B"#! D=B"#! ;Q#!M%B0)'L 43

44 Abadan Abadan Khouzestan - NNNN *%V2M+k *!"%B8 *!"%B8 44

45 Khoramshahr Khoramshahr Khouzestan - NNNN *%V2M+k 'KO)'k 'KO)'k 45

46 Bandar Jask Bandar Jask Hormouzgan Neighbouring countries #+OE DB%() 3%a *%Lu)'a z2%: #?IB z2%:#?IB 46

47 Hormouz Hormouz Island Neighbouring countries #+OE DB%() 3%a *%Lu)'a u)'a F'9u: u)'a F'9u: 47



16 ?"; 4>$)Q8 + IJ!><A1390

NoName of the

MarketplaceLocation Province

The neighbouring

country

() *+,- .$#

/0*1."23"451 6"7 /0*1."2 89# /0*1."2 6"7 :;!*

48 Tiab Area Tiab Hormouzgan Neighbouring countries #+OE DB%() 3%a *%Lu)'a .%=J .%=J ;( # I) 48

49 Bandar Kong Bandar Kong Kong Neighbouring countries #+OE DB%() 3%a *%Lu)'a 6 IE #?IB 6 IE #?IB 49

50 Makran Makran Hormouzgan Neighbouring countries****

DB%() 3%a#+OE **** *%Lu)'a *!'f) a+E V[ z 50

51 Aboumousa Aboumousa Hormouzgan Neighbouring countries*****

3%a#+OE DB%()***** *%Lu)'a F'9u:02+)+B! 02+)+B! 51

52 Syrik Minab Hormouzgan Neighbouring countries*****

3%a#+OE DB%()***** *%Lu)'a .%I=) z9'=2 52

53 Bandar Lengeh Bandar Hormouzgan Neighbouring countries*****

3%a#+OE DB%()***** *%Lu)'a ;sI_ #?IB ;sI_ #?IB 53

54 Shiv (Parsian) Parsian Hormouzgan Neighbouring countries*****

3%a#+OE DB%()***** *%Lu)'a *%=2#%W +=4)*%=2#%W ( 54

55 Kargan(Minab) Minab Hormouzgan Neighbouring countries*****

3%a#+OE DB%()***** *%Lu)'a .%I=) *%L'E ).%I=)( 55

56 Mehran Mehran Ilam Iraq o!'X h19! *!'K) *!'K) 56

57 Dehlouran Dehlouran Ilam Iraq*

o!'X* h19! *!'6a" *!'6a" 57

**4.'/!0L!I.@"o?M.!86 *0@q? -R64286/B2396* .@? # I5/11/1383Ma%9. iQ@qA *0

59'.

***4.'/!0L!I.@"o?M.!86 *0@q? -R16532B26790* .@? # I6/5/1381Ma%9. iQ@qA *0

59'.

****4.'/!0.@"o?M.!86 *0@q? -R28496/B32472* .@? # I10/5/1384Ma%9. iQ@qA *0

59'.

*****4.'/!0L!I.@"o?M.!86 *0@q? -R70819/34367* .@?4/11/1384Ma%9. iQ@qA *0

59'.

******4.'/!0L!I.@"o?M.!86 *0@q? -R202950/B39246 # I* .@?13/12/1386iQ@qA *0

59' Ma%9..

* This marketplace was approved by resolution No. H2396T/64286 dated 24January 2005.

** This marketplace was approved by resolution No. H26790T/16532 dated 28

July 2002.

*** This marketplace was approved by resolution No. H32472T/28496 dated 1August 2005.

**** This marketplace was approved by resolution No. 34367/70819 dated 24January 2006.

***** This marketplace was approved by resolution No. 39246/202950 dated24 Mars 2008.



A?"; 4>$)Q8 + IJ!><1390 17

9.N"L=A$@ 26F1 51&3-&+ ,.E[.H O6$^_

5H&-FQ ,.E[.H:100%`"aS1

5H&-FQ$"; ,.E[.H:50%`"aS1

PROPOSED LIST OF GOODS IMPORTABLE BY THE

INHABITANTS OF THE BORDER ZONES

Food items: 100% discount

Non-food items: 50% discount

:;!* <"- *1=># Quantity Goods Serial

1 0E!#+k 2 ,'B 50>%2 #" 'v, 'a 3!'B +6=E )*%V2! u: ;B

*!#?,M%) $ *1=L (

50 kgs per person/year (excludingGilan & Mazandaran provinces)

Rice1

2 'f4 $ ?I- 15>%2 #" 'v, 'a 3!'B +6=E 15 kgs per person/yearLump & granulated sugar2

3 3%Q 1>%2 #" 'v, 'a 3!'B +6=E )*1=L *%V2! u: ;B( 1 kg per person/year (excludingGilan province)

Tea3

4 ;B ?)%: $ " 9%) 0J%l, <t$#%IqV2!3*+V9M <t$# 10>%2 #" 'v, 'a 3!'B +6=E 10 kgs per person/yearLiquid & solid vegetable oilexcluding olive oil

4

5 3?Ia 'l@J 5>%2 #" 'v, 'a 3!'B +6=E 5 kgs per person/yearTamarind5

6 ;9$"! C!+,! 3>%2 #" 'v, 'a 3!'B +6=E 3 kgs per person/yearSpices of various kinds6

7 z=V2b C!+,! 2'a 3!'B ;(6r10>%2 #" 'v, 2 pieces per every 10 persons/yearTires of various kinds7

8 0VmI& $ 3M$?6L S0V2" S0s,%k 0Y%=k & 'Q 3!'B F%sV2" z9 50>%2 #" 'v, 1 piece per every 50 persons/yearSewing machine, domestic, manual,embroidery, industrial

8

9 0fl6m, $ *%fV2! 'v, 'a 3!'B >%2 #" R2" z9 1 set per person/yearTea glasses & saucers9

10 ;k'Q$" 'a 3!'B F%sV2" z9 30>%2 #" 'v, 1 piece per every 30 persons/yearBicycle10

11 04$"'=4 F%sV2" 3!'B F%sV2" z9 'a50>%2 #" 'v, 1 piece per every 50 persons/yearMilking machine11

12 0]E+V\ F%sV2" 'a 3!'B F%sV2" z9 50>%2 #" 'v, 1 piece per every 50 persons/yearPhotocopying machine12

13 >%sIQ $ y4%- 'v, 'a 3!'B R2" z9 1 set per personSpoons & forks13

14 - ,'L$#" 10>%2 #" #!+,%k 'a 3!'B +6=E 10 kgs per household/yearMowing yarn14

15 j'B b8#!uB! jM#! ;B100000>%2 #" #!+,%k 'a 3!'B *%)+J Up to the value of Rls. 1 million perhousehold /year

Cutting tools15

16 0-'B$#%: 'a 3!'B50>%2 #" F%sV2" z9 'v, 1 piece per every 50 persons/yearVacuum cleaner16

17 ;,%ku]48 "#%E #!+,%k 'a3>%2 #" "?X 4 pieces per household/yearKitchen knife17

18 .8 F+=)3'=L 'a10#!+,%k1>%2 #" "?X 1 piece per every 10 households/yearFruit juice extractor18

19

09%VQ

#!+,%k

'a

3!'B5

>%2

#"

'V)

5 meters per household/yearJute fabric1920 3M%L '_+E C!+,! 'a 3!'B F%sV2" z9 5>%2 #" #!+,%k 1 piece per every 5 households/yearGas coolers of various kinds20

21 .8 $ .8 ;=v/J F%sV2"<9'=4<E #" #!+,%k 'a 3!'B F%sV2" z9 >%2 1 unit per household/yearWater treatment and desalinationunits

21

22 *8 ;O=4 $ 3%Q z21\ >%2 #" #!+,%k 'a 3!'B F%sV2" z9 1 piece per household/yearTea flask and its glass22

23 <=4%)3M#$%OE !$"! $ b8 'a 3!'B F%sV2" z9 10>%2 #" #!+,%k 1 piece per every 10 households/yearAgricultural machinery &implements

23

24 <=4%) 0E?9 %m # -3M#$%OE !$"! $ b8 jM#! ;B000,200>%2 #" #!+,%k 'a 3!'B *%)+J Up to the value of Rls. 2 million perhousehold/year

Spare parts for agriculturalmachinery & implements

24

25 3M#$%OE .8 #+J+))7 @W *$?B( 3!'B F%sV2" z9 10>%2 #" #!+,%k 1 piece per every 10 households/yearAgricultural water lifting engine(without pump)

25

26 j%]@2 3!'B F%sV2" z9 10>%2 #" 'v, 1 piece per every 10 persons/yearSprayer26

27 3'=s=a%) #+J <Vk%2 3!'B - , 50>%2 #" #!+,%k 3!'B +6=E 50 kgs per household/yearYarn for weaving fishing net27

28

3'=s=a%)

#+J

R\%B

F%sV2"

3!'B

F%sV2"

z9 10

>%2

#"

'v, 1 piece per every 10 persons/yearFishing net weaving loom28

29 <Vk%2 3!'B #+L'L G=20a%) ?=& 5v- 100>%2 #" #!+,%k 'a 3!'B +6=E 100 kgs per household/yearMetal wire for making fishing cage29

30 3'=s=a%) .1- 50>%2 #" #!+,%k 'a 3!'B +6=E 50 kgs per household/yearFishing hooks30

31

<=4%) $ $#"+k ~?9 hM!+_ C!+,!3M%[a!# b8

);B" 9%I& #!M$ {=nOJ %B Dk!" ?=_+J $%IqV2!

*"%m) $(

jM#! ;B000,200#" #!+,%k 'a 3!'B *%)+J

>%2

Up to the value of Rls. 2 million perhousehold/year

Spare parts for vehicles & roaduilding machinery (excluding those

domestically manufactured)31

32 T9#0-'B N 0V2" j!'J >%2 #" #!+,%k 'a 3!'B "?X z9 1 piece per household/yearManual-electric shavers32

33 3#!' # A! , !'Q >%2 #" #!+,%k 'a 3!'B "?X z9 1 piece per household/yearEmergency lamps33

34 %J o'B #+J!',8 #+J+)20!$+6=E 'a 3!'B F%sV2" z9 20#" 'v,>%2 1 piece per every 20 persons/yearElectricity generators up to 20 kW34

35 3"%=& $ 3#%B 2 I_ $ y9%- 3!'B #+J+) 'a 3!'B F%sV2" z9 20>%2 #" 'v, 1 piece per every 20 persons/yearEngines for cargo and fishing boats35

36 2 I_ $ y9%- #+J+) 0E?9 %m # - ;BjM#!000,200>%2 #" #!+,%k 'a 3!'B *%)+J Up to the value of Rls. 2 million perhousehold/year

Spare parts for boat engines36

37 2 I_ U+/n) - =)06r%2 e%(, 3#%B 3M%2 5>%2 #" #!+,%k 'a 3!'B +6=E 5 kgs per household/yearSpecial nails used in making cargolaunches

37

38 2 I_ 3!'B 3#%7, #!uB! $ F%sV2"3M%2 'a 3!'B F%sV2" z9 20>%2 #" 'v, 1 piece per every 20 persons/yearCarpentry tools for making launches38

39 <=4%)GOW 0I=Q #!+,%k 'a 3!'B >%2 #" "?X z9 1 piece per household/yearWool shearing machines39



18 ?"; 4>$)Q8 + IJ!><A1390

:;!* <"- *1=># Quantity Goods Serial

40 GOW $ 0,%lt%B S0Y%=k S0•=- C!+,!0I=Q #!+,%k 'a 3!'B >%2 #" "?X z9 1 piece per household/yearVarious kinds of tailors! scissors, pruning shears and wool shears

40

41 <=4%)3u=)$# $ 0l=: .%[r >%2 #" "?X z9 #!+,%k 'a 1 piece per household/yearPocket and desk-top calculators41

42 zI=X h'\ >%2 #" #!+,%k 'a 3!'B "?X z9 1 piece per household/yearSpectacle frames42

43 ;)%k <=4%)'=L )0-'B $ 0V2"( >%2 #" #!+,%k 'a 3!'B F%sV2" z9 1 piece per household/yearChurning machines (manual &electric)

43

44 F%sV2";V[B 3%a09!gt "!+) 3?IB 'a F%sV2" z9 50>%2 #" 'v, 1 piece per every 50 persons/yearFood packaging machines44

45 F%sV2"i'/) #%lf9 i$' ?=_+J 3%a 'a F%sV2" z9 50>%2 #" 'v, 1 piece per every 50 persons/yearMachines for manufacturingdisposable containers

45

46 i'/) GE 7 )b C!+,!)'9M25!$( 5>%2 #" 'v, 'a 3!'B "?X 5 pieces per person/yearVarious kinds of energy saving light bulbs (under 25 Watts)

46

47 ;:+L #gB ^6Vn) C!+,!S#%=k S*%7)"%B S0s,'\

Dv6\ $ G6E SM%=W 5'a 3!'B +6=E >%2 #" #!+,%k 5 kgs per household/year

Various kinds of seeds of tomato,eggplant, cucumber, onion, cabbageand pepper

47

48 F+=)M+) SZ%,%,8 S;l,! D)%4 3'=[)'L 3%a 10>%2 #" 'v, 'a 3!'B +6=E 10 kgs per person/yearTropical fruits, including mango, pineapple and bananas

48

49 0-'B+J! 'a 3!'B F%sV2" z9 10>%2 #" #!+,%k 1 piece per every 10 households/yearElectric iron49

50 0v(2 ;fIW 'a 3!'B "?X z9 5>%2 #" #!+,%k 1 piece per every 5 households/yearCeiling fan50

51 "!', ;VnJ 10'a 3!'B dmf) 'V)>%2 #" #!+,%k 10 m3 per household/yearBoards of yew wood51

52 'J+=])%E C!+,!PC)S#+V=,%) 5=E SD)%E 3'20E 'f=]2! S"'B(

'a50>%2 #" "?X z9 #!+,%k 1 piece per every 50 households/yearVarious kinds of PC (full set, case,monitor, keyboard, speaker)

52

53 *+9u9+6J40'Jb%B $ 2 I9!)LCDF'=t $( 'a 3!'B F%sV2" z9 5>%2 #" #!+,%k 1 set per every 5 households/yearTV, 40 inch and higher (LCD, etc.)53

54 #%L'W ;O(, <=B#$"3#!"'B 'a 3!'B5>%2 #" 3'2 z9 #!+,%k 1 piece per every 5 households/yearSurveying levels54

55 Ga0-'B *M 'a 3!'B5>%2 #" "?X z9 #!+,%k 1 piece per every 5 households/yearElectric mixer55

56 TnW $ clA+9"!# C!+,! 'a 3!'B5>%2 #" F%sV2" z9 #!+,%k 1 piece per every 5 households/yeaVarious kinds of radio-recorder & player

56

57 j!'J F%sV2" C!+,! 'a 3!'B5>%2 #" F%sV2" z9 #!+,%k 1 piece per every 5 households/yearVarious kinds of transformers57

58 6 I9'l6B C!+,! 3>%2 #" #!+,%k 'a 3!'B +6=E 3 kgs per household/yearVarious kind of ball bearings58

59 'VI9'W $ 0]E+V\ #"+W ;BjM#!150000>%2 #" #!+,%k 'a 3!'B *%)+J Up to the value of Rls. 1.5 million per household/year

Powder for printer and photocopying machines

59

60 F%sV2"DVD3'9+/J $ 0J+& 3!'B5>%2 #" F%sV2" z9 #!+,%k 1 set per every 5 households/yearDVD sets, audio-video60

61 ;Q#%W C!+,! #!+,%k 'a 3!'B10>%2 #" 'V) 10 m per household/yearFabrics of various kinds61

62 3'2$# C!+,! #!+,%k 'a 3!'B2>%2 #" "?X 2 pieces per household/yearHead scarves of various kinds62

63 +VW 'a 3!'B ;VnJ $">%2 #" #!+,%k 2 pieces per household/yearBlanket63

64 '=IW " 9%) 'a10>%2 #" h'L+6=E z9 'v, 1 kg per every 10 persons/yearRennet64

65 0Vv, 3#%nB >%2 #" F%sV2" z9 'v, 'a 3!'B 1 piece per person/yearKerosene heater65



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56' aI'@, MaOC0 (Q/ .'@? . '.:

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B'.'2 2 B'.!V B'.(W? >@+!f . d/N B'(%%hA.

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.@"o? >@+!f -Q'(\' *?!+ 7%Q# L2. L.@?.

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B'.'2 2 B'.!V.

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B'.'2 2 B'.!V B'.(W? !0 *E0'. . >'(Q/2 Br%I.

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7%Q# 7Q' $Q M!? M2() 59' Ma6 4 Q@PA *?!+.

No: 1395/T 16H

Date of communication: 25.04.1994 (06.02.1373)

THE EXECUTIVE ORDINANCE OF

LAW ON EXPORT-IMPORT

REGULATIONS

Having considered the proposal No. 100/64945 of12.05.1994 (23.10.1372) made by the Ministry of Commerce,and on the strength of Article 23 of law on Export-ImportRegulation enacted in 1993 (1372), the Council of Ministersapproved at the meetings held on 26,29 March and 02.04.1994(7,10 and 14.01.1373) the executive ordinance of the aforesaidlaw, and the table annexed thereto as follows:

Article 1.

The Standing Committee for Export-Import

Regulations consisting of the representatives of theMinistry of Commerce, Ministry of Industries & Mines,

Ministry of Agriculture Jihad, Ministry of EconomicAffairs & Finance (the Customs Administration of theIslamic Republic of Iran), the Central Bank of the IslamicRepublic of Iran, and Iran Chamber of Commerce,Industries & Mines, shall be responsible for drafting legal

bills and the resolutions of the Council of Ministers, and theEconomic Council, and of the Economic Commission ofthe Council of Ministers in the following areas:

1. Bills relating to the export and import regulations, andoccasional bills required for the amendment andmodification of Law on Export-Import Regulations.

2. Bills for the abrogation of monopolies which impede thegrowth of production or trade.

3. The executive ordinance of Law on Export-ImportRegulations, and occasional amendments andmodifications thereto.

4. Amendments and modifications to the customs tariffschedules annexed to the Export-Import Regulations.

5. Formulation of resolutions of the Council of Ministers,of the Economic Council, and of the EconomicCommission of the Council of Ministers, in respect ofExport-Import Regulation.

* 1. This Article has been amended according to Council of Ministersresolutions No. 70621/T 22681 H dated 28.12.1378 (18.03.2000)and No. 42959/T 25695 H dated 02.11.1380 (21.01.2002).

2. According to Council of Ministers resolution No. 43208/T 31585 Hdated 06.08.1383 (26.10.2004) the Secretary of the CentralCommittee for Fighting the Smuggling of Goods and ForeignExchange has been added to the membership of the committeecovered by this Article.

3. According to resolution No. 25516/T31203H dated 31.05.1383(21.08.2004) the representative of the Management and PlanningOrganization has been added to the membership of the StandingCommittee covered by this Article.

** Note of this regulations that authorities on the Subject ofdetermining evidences of charity and of Public utility institution,approved by No. 35057 T/36639 dated 10.4.1385 of Council ofministers to ministers who are workgroup members, have beenadded.



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6. The Committee shall also consider, comment, and acton proposals relating to Export-Import Regulations.

Note 1. The Committee under this Article shall be set up at theMinistry of Commerce, and chaired by the deputy Ministerof Commerce. The secretariat of the Committee shall belocated at the said Ministry. Comments andrecommendations of the Committee shall be communicatedto the relevant authorities.

Note 2.

In cases where other ministries or the chamber of

Cooperation are involved in the business of the Committee,their representative shall be invited to attend the meeting,and be entitled to voting right.

Article 2

. Ministries and organizations empowered to

approve the importation or exportation of certain goods,shall notify the Ministry of Commerce, by the 5th of Dec.(15th of Azar) each year, of their general approach inrespect of importation or exportation of goods concerned to

be enforced in the succeeding year. The aforesaid executiveorgans may advise the Ministry of Commerce of theiradditional comments up to 15th of Bahman (3rd ofFebruary). In exceptional cases where such a generalapproval cannot be granted, they are required to notify theMinistry of Commerce of the relevant reasons, as well asthe criteria for the issuance of license.

Note. In respect of goods not subject to a generalapproval-except for goods which are subject to the approvalof the Ministry of Defence & Armed Forces Logistics- theMinistry of Commerce shall seek the opinion of the

relevant ministry or organization.*** If the respective organ

fails to respond to the request of the Ministry of Commercewithin 15 days from the date of its receipt, the latter shall beauthorized to issue an individual license.

Article 3. Ministries and organizations who set standards orcertify certain exports or imports before or after the goodsare declared to the customs, shall inform importers,exporters, and the executive organizations about theirrequirements, specifications and the name of the regulatoryinstitute responsible for the enforcement of the said criteria,

by publishing them in the press.

Note. It shall be the duty of the said ministries andorganizations to draw up and announce a time frame for theinspections and tests that are to be carried out on the goodsfalling under their jurisdiction, with due regard to the

provision of as fast and smooth a service as possible.

* The provisions of this Note have been amended in accordance withthe Council of Ministers! decree No H 23492 T/48106 dated

25.10.1379 (14.01.2001). ** The provisions of this Article have been amended in accordance

with the Council of Ministers! decree No H21092 T/59174 dated23.12.1379 (13.03.2001).

*** Amended according to the Council of Ministers Secretary!s letter No. 21092/5259 dated 12.02.1380 (01.05.2001).



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Article 4.* Ministries and organizations who are responsible

for issuing human, animal, and plant health certificate, andfor confirming the conformity of products to standardswhich are prerequisite for the importation, but not deemedas an import license, shall be required to take action to issuethe relevant certificate, regardless of whether they approve

or reject the importation or exportation of the goods beingconsidered.

Note 1. DEPARTMENTS\ ORGANIZATIONS and ministriesresponsible for issuing the necessary licenses are requiredwithin two weeks to take action.

Note 2. EXEPTIONAL cases except any limitations on theinput and output port with the country's CommerceCommission Article (1) law enforcement regulations importand export regulations is determined. Import of goods by no

any import information from ORIGIN CERTIFICATIONAREHN EXCEPTIONAL CASE.

Article 5. Having regard to the provisions of Articles 1 and 8of the Export-Import Law, hereinafter referred to as "theLaw", the entry of all importable goods, except for thefollowing cases, whether imported by the governmental ornon-governmental sector, shall be subject to orderregistration and import licensing by the Ministry ofCommerce, with due regard to the observance of otherrelevant conditions.

“Exceptional cases”

1. Goods required by the households residing in frontier zones,and their cooperative companies; and by sailors and vesselcrew, as per and within the limits of the list set out in thisordinance. The Customs Administration shall be required toforward, at the end of each month, a statistical report ofimports made under this paragraph to the Ministry ofCommerce, according to the format drawn up by theMinistry.

2. Specific military goods as confirmed by the Minister ofDefence & Armed Forces Logistics, as well as specificgoods of the Atomic Energy Organization as confirmed bythe Head of the Atomic Energy Organization.

3. Goods accompanying the incoming passengers within the

limits laid down in this ordinance, and as per the list proclaimed by the Ministry of Commerce.

4. Goods imported through mail within such limits as may bespecified in this ordinance.

5. Commercial and manufacturing samples within such limitsas may be specified in this ordinance.

6.** Samples of goods which are imported to be displayed at

all specialized international exhibitions.

* The Provisions of this Article have been amended in accordancewith the decree No. H 37178 T/99562 datd 21.61386.(2009/8/12) by the Council of Ministers.

** The Provisions of this Paragraph have been added according toresolution No. 40146T/83989 dated 29.5.1387(2010/8/23). ofCommittee. Base 138. Of constitutional law.



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Article 8.

A. Legally prohibited goods are those the importation orexportation of which has been prohibited by laws.

B. Goods prohibited by the government include all items whichhave been proclaimed as non-permissible according to the

table appendixed to the Export-Import Regulations, or otherresolutions passed by the government.

Article 9. Any commercial transaction with the usurper regimeof Qods is prohibited.

Article 10

. For the purpose of Article 3 of the Law, the

criteria for determining the commercial attribute of imports,and the manner in which the Commercial Card is issued,extended, cancelled, or waived are declared as follows:

1. Criteria for determining the commercial attribute of

goods.

Goods which are imported or exported for sale at the

discretion of the Customs Administration, shall be consideredcommercial irrespective of whether they are sold in the originalform, or after having undergone productive processing,separation and packaging.

Note. Following cases shall not be viewed as commercial:

(i) Commercial and production-related samples, andsamples for inspection and testing in such quantity ascan be reasonably regarded by Customs as a sample.

(ii) Machinery, equipment, components and parts required by the productive units who do not hold a commercialcard but import by the approval of the Ministry ofCommerce to meet their requirements as necessary.

(iii) Import and export of goods by executive organs whoact in compliance with their duties, and for the

purpose of achieving the objectives of theirorganization, and meeting their needs with thenotification of the Ministry of Commerce . In specificcases which the Ministry of Commerce regards theimports as having commercial attribute , it will inform

the Council of Ministers accordingly**

.

(iv) Export of goods by novice exporters, for a maximum period of 6 months from the inception of their business, subject to licensing by the Ministry ofCommerce.

(v) Appliances and supplies required by research,scientific, medical, educational, and laboratory units;catalogues, brochures, and booklets containingtechnical and commercial specification of goods;technical blueprints; samples of no inherent value;and goods required by contractors and consultants, atthe discretion of the Ministry of Commerce.

* The provisions of this Article have been amended in accordancewith the Council of Ministers! decree No 21092T/59174 dated13.03.2010.

** Has been amended in accordance with the letter No 21092/5259dated 01.05.2001.



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59'.

2. The manner in which the Commercial Card shall be

issued

:

The Commercial Card shall be issued by the branches ofthe Iran Chamber of Commerce, Industries & Mines in Tehranor the provinces to the applicants who meet the followingconditions. The card shall be valid for 1 to 5 years, according

to the application, upon the approval of the Ministry ofCommerce.

**

Note 1. All commercial card for companies and cooperativeunions concerned only by the Central Chamber of Iran inTehran or other cities will be issued after the CommerceDepartment approval will be valid

Note 2. List of field-specific activities to be inserted in the card business by the Ministry of Commerce Chambers ofCommerce Industry Mines cholera coordination andcooperation of Iran Islamic Republic of Iran is determined.

2.1. Iranian natural persons

2.1.1. To be passed 21 years of age.2.1.2. To hold a certificate of completion of, or

exemption from, the military service for men.

Note. Business cards for admission only for a temporaryexemption credit leaves a temporary exemption is

permitted.3-1-2. having at least high school graduate degree

2.1.4. To possess a place of business, whether owned orleased, suitable for the particular line of activity.

Note. To meet this requirement and the supporting documents provided by Chambers of Commerce Industry and Minesapproved the Central Cooperative Islamic Republic of Iranis required.

2.1.5. To hold legal books,and business registration form.

2.1.6. To maintain a checking accoumt at one of Thedomestic band and, ..... having no certificatereturned by the Check banking system

2.1.7. Not to have an employment connection with the

state ministries, organizations***

.

2.1.8. Not to be an involuntary, or fraudulent banktrupt.

2.1.9. Not to have an effective penal conviction.

2-1-10. provide relevant certificates Affairs based onlack of tax liability or the rule

2-1-11. having a certificate to attend and pass the

justification courses.

* The provisions of this paragraph have been amended in accordancewith the Council of Ministers, No. H 40227 T/124646 dated6.6.89(20108/28).

** Accordance vote No. 379 dated 17.7.1384 (1996/10/9)of publiccommittee of administrative court of justice, canceled That part ofcontents at top of paragraph (2), Article (10) which put Theissuance of commerce card in authority of branches of Chamber ofCommerce, in Townships and Tehran; and put Chamber ofCommerce and industries and mines of Iran, in charge of this duty.

*** Amended in accordance With the letter No. 210/5259 dated12.2.80 (2002/5/2)of the Council of Ministers' secretary.



A?"; 4>$)Q8 + IJ!><1390 25

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Note 1. justification instruction courses, including trainingtopics - how much hours of certification training and attendcourses and other conditions - to suit new technologies sothat ultimately Trade Promotion Organization of Iran hasobtain to the applicant to approve business cards - based onagrrement betweentrade promotion organization andchambers of commerce and centeral coopration of iran will

be present.

Note 2. university graduates in fields related to the offering areexempt from the certificate and list of related fields inadministrative instruction courses will be specified.

2.2. Non-Iranian natural persons

2.2.1. To meet all conditions required from Iranian persons, excluding the certificate of completion of,or exemption from the military service.

2.2.2. To hold valid work and residence permits.

2.2.3. Reciprocal treatment of Iranians residing in theforeigner's country of allegiance. In particularcases where the issuance of a Commercial Cardregardless of the reciprocity of the applicant'scountry of allegiance is deemed necessary by theMinistry of Commerce, the Ministry mayauthorize the Chamber to issue a CommercialCard to this category of applicants, withoutmaking it conditional on reciprocal treatment.

2.3. Juridical persons (whether incorporated and registered inIran,or incorporated abroad and then registered in Iran).

2.3.1. The managing director and chairman of the boardof directors of the company shall be required tosatisfy the conditions set forth in paragraphs 2.1.1,2.1.2, 2.1.7, 2.1.8, 2.1.9, 2.2.2 and 2.2.3.

2.3.2. The management of cooperative companies, stateenterprises, and companies covered by theIndustrial Protection Law shall not be subject tothe limitations referred to in paragraph 2.1.7.

2.3.3. Managers of state enterprises, companies owned by the revolutionary organs, and those covered bythe Industrial Protection Law who have beenappointed by state organizations or the relevantorgans, shall be exempted from producing the

certificate referred to in paragraph 2.1.9.

2.3.4. The company must also satisfy the requirements setforth in paragraphs 2.1.4, 2.1.5, 2.1.6, and 2.1.8.

Note. Business cards legal entities in compliance with the provisions of paragraphs mentioned the name of thecompany are exported

3 How Extension Business card:

Business card holder or his legal representative and businesscards with the original documents have to do the followingdetailed procedures to extend the Chambers of Commerceand Industry and Mines of Iran Central Cooperative case

may refer to:



26 ?"; 4>$)Q8 + IJ!><A1390

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1-3 A Certificate from thethe relevant tax departmentshowing that the holder hassecured the a pprovalregarding payment of the finalized tax liability forthe mast recent tax year. (Article 53 Direct TaxesAmendment Act - passed in 1371)

2-3. Iran official Newspaper will record any changes

regarding the legal persons and companies offeringexpress mail business registration in the register forindividuals.

Note 1. All business card holders, if after a maximum validity period of two years do not extend its action they must also provide evidence for all stages of the business cards again.There - credit time of business card will be the base sourcefor re- credit the card repitedly..

Note 2. Chambers of Commerce Industry and Mines,centralislamic repoblic of iran coopration based on instructions thatare required within six months from the date of notificationregulations approval Preparation And (Ministerial

Commission Regulations Article one) of the export andimport regulations Individuals and companies should rankcooperative business cards based on the ranking mentionedin compliance with other conditions for more than a year will

be extended.

Note 3. Any netural or legal person can only have one businesscard .

Note 4. Transfer the Business card to other people for relevantuse benefits is prohibited.

This decision confirmed on 06/01/1389 Honorable Presidenthas.

4. Exemption from the Commercial Card:

4.1. Cooperative companies formed by the inhabitants offrontier zones, in respect of imports required byhouseholds residing in frontier zones, as per therelevant list and within the limits specified thereinregarding the number, quantity and value of suchimports. Export of goods in return for imports.

4.2. Iranian sailors employed on vessels commuting between Iranian shores and other countries, in respectof imports required by their families, within the limitsspecified regarding the number, quantity and value.

4.3. Peddlers [hawkers], for the importation of importablegoods required in their province, or the neighbouring

provinces, provided that they hold a peddling card,and an import permit from their local Department ofCommerce in the respective city or province.

4.4. Iranian workers employed abroad, provided that theyhold an employment record from the Ministry ofLabour & Social Affairs, as per the relevant list, andwithin the limits contained therein regarding thenumber, quantity and value of such imports.

4.5. Goods imported or exported not to be sold, asconfirmed by the Customs Administration.



A?"; 4>$)Q8 + IJ!><1390 27

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59'.

5. Dispute settlement between the applicant of a

Commercial Card and the Chamber of Commerce,

Industries & Mines, or of Cooperation:

If any dispute arises between the applicant of a CommercialCard, and the Chamber of Commerce, Industries & Mines or ofCooperation, either one of the parties may refer it to the

Ministry of Commerce for final decision, while stating thereasons in support of the claim.

6. If , after the issuance of the Commercial Card the Ministryof Commerce becomes aware, beyond doubt, that theholder failed to satisfy one or several of the conditions, orthat he has been disqualified of one or more of theconditions since the issuance of the Card, it may directly actto cancel the Card, and notify the Chamber of Commerce,Industries & Mines, or of Cooperation as relevant.However, if either one of the Chambers happens to learn ofsuch a case, it must advise the Ministry of Commerce tocancel the Card.

Article 11 . Goods the CBT of which is increased in

accordance with the table appendixed to this ordinance or by specific government resolutions and goods which areannounced prohibited or the entry condition of which

becomes subject to more restriction, may be clearedaccording to regulation applicable before the prohibition orthe change in entry condition, provided that they satisfy oneof the following conditions:

1. The order for goods should have been registered with theMinistry of Commerce and the goods should exist at theCustoms and entered into the Customs books before

becoming subject to prohibition or change in the entry

conditions and/or increase in the Commercial Benefit Tax.

2. The documentary credit for the goods must have beenopened prior to becoming prohibited by the government orsubject to restricted entry condition or increase in CBT.Also, the bill of lading must have been issued prior to theoriginal expiry date of the credit. Credits which areextended afte the entry condition is altered or the CBT isincreased, shall not be subject to this paragraph.

3. The import order for the goods should have been registeredat an authorized bank through documentary bill, and theacceptance by the importer written before the goods

became prohibited, or subjected to restricted entrycondition or increase in CBT. In addition, the first bill oflading should have been issued prior to the expiry of theorder registration. The goods should have been importedinto the country within the time limits specified in

paragraph 4 of this Article.

4. In the case of imports without transfer of foreign exchange(without the banking system being obligated to pay), forwhich the order registration with the Ministry of Commercehas taken place before the prohibition or change in the entryconditions and/or increase in the Commercial Benefit Tax,and the first bill of lading has been issued prior to the

prohibition or change in the entry conditions and/or

increase in the Commercial Benefit Tax, the following timelimits on entry into the country shall apply:

* This Article has been amended in accordance with the decree NoH27482T/37502 dated 09.11.2002.



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P&MD01 x >@%=%8" 5W&'@? !0 -+!)./!0 @9 (%%hA !0 *E0'. . [\ 7!X•G9' .'@?

@0 aI'@, d!Z+' _0!f $Q M!? n@v@?.

P&MD02 x 5O\ . -+!)./!0@9 * 5 +!X4-+!)./!0 @9 ;a6!0 HI!" tS?(G8"

@0 aI'@, *c9!`?.

P&MD03 x 5"(6 l9@A Ma6 .'2 L!IN!" L!I*:%K !Q 2 >!X%1+/(? -+2!CA>'.2

># L/.' *%8O9 >'[%? *" 2 7%%CA -+!)./!0 B.'/2 l9@A *+N!9 B.@V *0 !I

-? < S0'2 5%j@X8? /' _cf _8b *?!+.!0 * 5 +!X4 .(W? *%8O9 |W9 . () 5:O? . 2 .!V -+!)./!0 @9 HQ'[&' !Q 2 5Q2a`? !Q . {.aX? L!I

aX0L!I"|D'"2"!"p@&!Q 2 5%j@X8? g@81? ;@6 .'2 t(8) *0 ("oD'

@0 aI'@<+ -+!)./!0 @9 HQ'[&' !Q 2 5Q2a`?.

P&MD04 x iQ@qA 7Q' .!1G+' /' _cf *" -Q!IN!" *?!+/2. . *?!+.!cGj' ;-89.

># L!X9'HQ!1) !I># *?!+.!0 7%D2' !Q @\@? B!"(8) . !Q *G&!Q .!V !I

lQ'(6 a\'2 2 Ma6M!?)11(iQ@qAM.!86 *?!+37502/B27484 # I

* .@?19/8/1381M@0iQ@qA ucR >!X 5 8I ;a+'.'(f d'af' .@? .@"o? *?!+5&() aXI'@,.

P")312-*0 /!%+ 2 59' /!Z? -\.!, *%:W+ _Q!92 !0 .@1" -A'.!V L!IN!" _8b

.'a+ L(0'(A 2 M'. B.'/2 2 .@1" L(0'(A -]XI!8I -D!CQ'.@6 /@Z? i=" .

P&MD0 L(0'(A 2 M'. B.'/2).@1" L(0'(A -]XI!8I -D!j L'.@6(/' M!PG9' !0

&2.'.!V L!IN!" _8b L'(0 -Q!I p@1? L!qGf' L!I*%:W+ _Q!92 !0 -A

H%K -+'(Q'aQ!8+ -X%0.

a) If shipped by air, a maximum period of 10 days from theissuance of the first airway bill.

b) If shipped by sea or land or combined sea and land, theentry time limit from the issuance of the first bill oflading shall be as follows:

(1) In the case of goods purchased and shipped from thePersian Gulf region and neighbouring countries,20 days.

(2) In the case of goods imported from other countries, by land 40 days; by sea or sea and land, 55 days.

5. In the case of goods imported against exports and outside the banking system, the order registration at the Ministry ofCommerce has taken place before the prohibition or changein the entry conditions and/or increase in the CommercialBenefit Tax and the exportation effected prior to the orderregistration, providing that the first bill of lading is issued

before the prohibition or change in the entry conditions

and/or increase in the Commercial Benefit Tax and thegoods enter the country within the time limits set out under

paragraph (4) of this Article.

Note 1. Exceptional cases, excluding those relating to thechange in the Commercial Benefit Tax, shall be subject tothe approval of the Committee referred to in Article 1.

Note 2. If there is a decrease in the Commercial Benefit Tax,then the reduced rate shall form the basis of the calculation.

Note 3. Goods imported within the respective quotas by thecooperative companies formed by the inhabitants residingin the frontier zones or by peddlers (hawkers) for which the

foreign exchange quota is specified and notified annually by the Ministry of Commerce, shall not be subject to prohibition or restriction and/or increase in the CommercialBenefit Tax, providing that the respective bill of lading isissued before the prohibition or restriction and/or increasein the Commercial Benefit Tax and that the goods enter theCustoms within the time limits set out in paragraphs a) and

b) above.

Note 4. Goods for which documentary credit has been openedor goods that have entered the Customs or for which thefirst bill of lading has been issued before the promulgationof this resolution in the Official Gazette and which meet the

conditions set ot under Article (11) of resolution number37502/T27484H dated 19.08.1381 (10 November 2002),shall continue to be subject to the aforesaid resolution.

Article 12. Shipment of the country's export goods by foreignmeans of transportation is permissible, and requires nolicense from the High Council for the Coordination of

National Transportation, or the Ministry of Roads &Transportation.

Note. The Ministry of Roads & Transportation (the HighCouncil for the Coordination of National Transportation)shall devise incentives, using economic methods, toencourage Iranian means of transportation to haul export

goods.



A?"; 4>$)Q8 + IJ!><1390 29

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2--+'(Q' *%:W+ _Q!92 L'(0 BS%O=A !ZQ'.

P")314-L'(\' .M!?)7(2 .!X0 >!?/!9 ;B'.'2 2 B'.!V B'.(W? >@+!f

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[%OZA 2 (%8CA L'(0 /!%+ .@? L!IN!" -+!?' L.'aO]+ 5O\ '. -V!, 7"!?'

aXI k!qG,' -Q'@I 2 -Q!Q. ;L.!ZA L!O+!)2!+.L!IN!" .!?# >'(Q' t(8)

-? dSj' -+!)./!0 B.'/2 *0 .!0 $Q M!? *9 (I '. 7"!?' 7Q' *0 M.'2aQ!8+ .

P")315-**

P")316- **

P")317-

P")318- **

P")319-H<0 7"!9 '(&'uR!X? 7Q' . (8G=? g!9 *9 *" .@1" L/(? L!I

M!?. {.aX? 5%:I' L'.' 2 *G6' 5+@T9)211(2 aQ(, L'(0 -+a? >@+!f

-?N!" &2(&-? aX6!0*:%K B.!" 5&!Q. !0 aX+'@A*0 5c=+ ;@, d!X0 L.2

M!? B'.(W? !@4.!4 . L/(? BN!c?)20(aXQ!8+ d'af'.

P&MD0--? .!V _`? -+!)./!0 M.'' l9@A L.2 *:%K B.!" g!=TQ L'.' 2 ()

-? .2aV Q.!A /' .!cGj'a6!0

* M.!86 *0@q? u0!E? M!? 7Q' !P?59174/ B21092*,.@? # I23/12/79Br%I

59' MaQ() - SV' >'(Q/2 d(G`?.

** *07%Q# i\@?!@q? L/(? BN!c? -Ia+!?!9 >@+!f -Q'(\' *?!+6/7/84}:Z?

59' Ma6 -X8v =+ -?S9' L'.@6.

Article 13. In compliance with the priority given to Iranianmeans of transportation (whether sea, air, road, or railwaytransport) for hauling imported goods, the High Council forthe Coordination of National Transportation shall approvethe relevant guidelines taking account of the following

points, and shall communicate them to all concerned organsfor enforcement:

1. To design appropriate procedures in order to reduce theadministrative red tape, and employ economic means, witha view to attracting merchandise owners to make greateruse of the Iranian fleet.

2. To provide facilities for the Iranian means of transportation.

Article 14

. For the purpose of executing Article 7 of the Law

on Export-Import Regulations, it shall be the duty of thePorts and Shipping Organization, and the Civil AviationOrganization to allocate, in coordination with CustomsAdministration, specific premises for temporary storage ofgoods needed to repair and equip commercial marine andaircraft fleet. Once every three months, the CustomsAdministration shall convey to the Ministry of Commercethe list of goods which have been delivered to these

premises.

Article 15.**

Article 16.**

Article 17.

Article 18.**

Article 19 - Persons who have resided in the frontier districtsof the country for three consecutive years, and qualify forthe requirements set forth in Article 211 of the Civil Codein respect of dealing in the purchase and sale of goods, mayobtain a peddling card and engage in border exchangeactivities within the framework of the regulations laid downin Article 20 herein.

Note. The peddling card shall be issued by the local

Department of Commerce and be valid for one year fromthe date of issuance.

* The provision of this Article have been amended in accordance withthe Council of Ministers! decree No H21092 T/59174 dated23.12.1379 (13.03.2001).

** The provisions of Articles 15, 16 and 17, 18 have been amended inaccordance with the Council of Ministers! decrees: NoH17792T/28932 dated 27/7/1998, H20181T/41335 dated12.11.1998, H21620T/27078 dated 01.03.2000, H21446T/836dated 31.07.1999 and H23215T/50705 dated 29.01.2001.



A?"; 4>$)Q8 + IJ!><1390 31

y-<Y,7 "7/3 , 8j# !7p67 N8j# 1<')3@)<?7&(7 , @7&O!)% q*/0 )5?# ",!, -% H7

$*7 G)X3 &<\ !/Z% G7 z!)d !" ]\)'.{

"Machinery, tools and primary materials unauthorized for

importation by Iranian workers employed abroad.#

1.-<:? 3!4 M!]G91. Sheet-fed printing machine

2.>@:Q!+ L2. 3!4 M!]G9 2. Printing machines for plastics

3.$%A!?@A' -<Q -XG=0 M!]G93. Automatic ice-cream machines

4.-&!`V !@" SR 3!4 M!]G94. Gold-foil printing machines for binding

5.-I!)(%8CA }+N!0 7%6!?5. Balancing machines, repair shop type

6.(:%A -GD@?6. Multitillers

7.(:%[email protected]. Rototillers

8.gac?-A.'(b L!I8. Heat exchanger

9.-]+!, -f(0 -R!%, * (49. Electric sewing machine, domestic type

10.-0@4 !. 5,!9 7%6!?10. Machines for making wooden doors

11.!@4 -R'(, L!OX%6!?11. Wood turning machines

12..@D -X%?12. Miniloaders

13.7" g!+!" 13. Ditchers

14.gac? ;-+a4 L!O]Q ;.!<0 L!O]Q n'@+'M(% % 2 -A.'(b L!I14. Steam boilers, cast-iron boilers, heat exchangers, etc.

15.$1,7" L!IB!ZQ[c9 2 *&@:j 2 BS %)t(`G? 2 50! '(15. Drier for cereals, forage, and vegetables (stationary and

mobile)

16.*+!,(9 2 .@%R 2 d' .!G1" BN# 7%6!?16. Slaughterhouse machinery for livestock and poultry

17..@%R 2 d' t'.@, a%D@A B'[%OZA 2 BN# 7%6!? 17. Machinery and equipment for preparing livestock and poultry feed

18.-1" *\@\ B'[%OZA 2 BN# 7%6!?18. Poultry incubators and equipment

19.(K!4 (%x+ *&@:j 56'(0 BN# 7%6!?-(:%0-.2@? 19. Forage harvesting machinery, including choppers,

balers and mowers

20.*&@:j 2.@, (K!420. Self-propelled forage choppers

21.M@%? LaX0 *G=0 2 = X%A.@92(T%621. Shakers, sorting and packaging equipment for fruits

22.}92(K 2 _QacA BN# 7%6!? n'@+'22. Processing machines of various types

23.n'@+'> 8K2(GTD' 2 > 8K.@A@?23. Motorpumps and electropumps of various types

24.> 8K 2 !0 .@9( ; 8" n@+'7S, L!I24. Air compressors and vacuum pumps of various types

25.> 8K n'@+'!I25. Pumps of various types

26.+ X9 -G<9 n'@+'26. Viscometer

27.n'@+'!I2S"@A'27. Autoclaves of various types

28.Y(K n'@+'*0(v L!I7%A@%) ;- 5 %f ;-T%D2a%I ;L' 28. Percussion and hydraulic presses; shears and guillotines

of various types

29.(0 .@A!?.#2 7" z, .@A!?.# 2 *D@D ;$Q (0 Y(K 29. Briquetting presses; pipe and bar benders and shears for

bars

30.d(4 a%D@A BN# 7%6!?30. Leather dressing and finishing machinery

31.59SK B!6 2 59SKaX9 L!OX%6!?31. Sandblasting and shotblasting machines

32.Y!cD!" 2 }%9@9 a%D@A BN# 7%6!? 32. Sausage stuffing machinery

33.-Q@19!cD n'@+'-GCXV L!I 33. Industrial laundry machines of various types

34.!. = XQ(6 M!]G9 34. Shrinkwrap equipment

35.!A /!& *9 L!I.@A@?2(GTD'30i9' 35. Three-phase electromotors up to 30 hp

36. + 2 *4.!K L/(]+. L!OI!]G9 36. Dyeing equipment for cloth and yarn

37.-X%6!? &(& a%D@A L!OI!]G9 37. Carpet producing machine

38.7%6!?[Z0 *4.!K -)aX&!0 L!IWATER JET , AIR JET 38. Cloth weaving machine, except for airjet and waterjettypes

39.(%hG? 2 50! ' .2 }T0(%) .@A@?2(GTD' n'@+'-+2[:b 2 39. Various kinds of electromotors gearbox single andvariable-spead



32 ?"; 4>$)Q8 + IJ!><A1390

40._%W '(\ n'@+'-+@%?!" 51K L!I 40. Truck-mounted cranes of various types

41.!I.@=+!9# 2 -+!8G,!9 2 -GCXV L!I(0N!0 n'@+' 41. Industrial and constructional escalators and elevators ofvarious types

42._%W '(\/' (G8" _%0@? L!I307A 42. Mobile cranes, less than 30 tonnes

43.BS % 2 .# L.!\@0 BN# 7%6!? 43. Flour and cereals processing machinery

44..@9( ; 8" -+@Q(& L!I 44. Freon compressors45.7%6!?L(0 = X9 L!I 45. Stone cutting machines

46..!" |Q. 2 .!".o0 n'@+' 46. Seed planters and row seeders of various types

47..@A'@%G:" 2 .@A' @%A2. 2 $Q. 47. Rakes and cultivators

48.&!K z9 n'@+')*c+/ ;-+@f(& ;L.@A@? -G1K L.@G"'(A 51K ;L'( 48. Sprayers of various types, (motorized knapsack, wheel- barrow, hand-borrow and tractor-mounted).

49.(Q2.!& 49. Furrowers

50.i%9 56'(0 2 56!" -X%?/ 50. Potato planters and harvesters

51.7%6!?*G=K L.2# _8j L!I 51. Pistachio nut processing machines

52.H" /(? 52. Dikers

53.(:Q(A n'@+' 53. Trailors of various kinds

54.7T&' *:C6 54. Flame torches

55.$=Q n'@+'!I 55. Disks of various types

56.(D@D 56. Levelers

57.7" *D!4 *G? 57. Post hole diggers

58.!@TX?(, n'@+' 58. Threshers of various types

59.+ +(0 7"a%P9 59. Rice polishing equipment

60.g!9.@%+' &'(A n'@+' 60. Universal lathes of various types

61..' Y.@" &'(A *`PV 61. Plate grinders

62.= XD M.' 62. Ripsaw

63.-W&' g!9.@%+' /(& n'@+'-L@8j 63. Various kinds of universal milling machines, horizontalor vertical

64.g!Q'. _Q. 64. Radial drilling machines

65.-+@G9 _Q. 65. Column-type drilling machines

66.() = X9 2 5<A = X9 BN# 7%6!? 2 L[%?2. M!cX9 = X9 66. Bench grinders, flat grinders and grinding wheels

67.2 5<A.!4# = XQ. .!4# 67. Open-end and ring wrenches

68.*=+'(&.!4# ;- %S"(c+' ;-G6@) ? %K ;(G?/!& ;$Q.!0 d ;59(c+' n'@+' 68. Pliers, needle-nose pliers, phasemetres, screwdrivers,locking plier wrenches, and adjustable wrenches ofvarious kinds

69.(%6 n'@+'BN!qA' 2 BN# 69. All kinds of faucets and fixtures70.-f(0 (% % t'(GP%D n'@+' 70. Various kinds of non-electrical lift trucks

71.$%G9SK uQ.[A L!OI!]G9 n'@+' 71. Plastic injection machines of various kinds

72. !A /!& $A L!I.@A@? 2(GTD' n'@+'B'2 @:%" .!O4 72. Single-phase electromotors up to 4kw

73.7%0 .@G"'(A n'@+'50!A100i9' M@f 73. Various kinds of tractors between 50 and 100 hp

74.*&(R 2 2 *&(R $Q /' zj' 7I# 2!) 74. Ploughs, including one-way and two-way ploughs

75.@A(K '@?'/ >@Q 2 '/ 75. Radioactive materials



A?"; 4>$)Q8 + IJ!><1390 33

P")322-*

P")323-*

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f B'.'2 >'@Xj *0 H<0 ># ;@6g@81? 2 MaQ() !@=`? -CE

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5f@? 2.2 5D!b /' *?!+.!Oy' _QacA >!?/ o,r?8-CEf 5D!b *09

@0 aI'@,.

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*0 l0. Le La%D@A *+!<A.'/2 uQ(R-? 59~@0(? L.!Z? uQ(R /' ;.2#

a+!9(0 d@8j nSR' *0.

1-4-***

2.2 M/!\'*G=0 d/'@D 5f@?La%D@A ab'2 B'.!V ab . LaX0

(x+ i=" /' }K d2[D B.@V . 2 t(8) ( %<1A *0 -A'.!V ab'2 !Q

-A'.!V _T1A !Q >'(Q' B'.!V *C9@A ["(? ;l0(Qe La%D@A *+!<A.'/2aQ() aI'@, .!V l0(Qe.

* 7%Q# i\@? *0!@q? L/(? BN!c? -Ia+!?!9 >@+!f -Q'(\' *?!+4/6/1385Br%I

59' Ma6 -X8v =+ >'(Q/2.

** M.!86 *0@q? u0!E? M!? 7Q' !P?59174/B21092* .@? # I23/12/79- SV'

59' MaQ() .

*** M.!86 *0@q? i\@? *0 M!? 7Q' !P?3486/B25747* .@? # I11/3/1381

59' MaQ() - SV' >'(Q/2 Br%I.

Article 22. *

Article 23. *

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 Lawshall be subject to the following provisions:

1. Conditions for import licensing

1.1. Permission for temporary admission covered by thisArticle shall only be granted to the factories, companiesand productive units (whether guild or industrial) thathold a valid production permit. Trading units andcooperatives may benefit from the provisions of thisArticle only if they have concluded a contract with the

productive units holding a valid permit.

1.2. The maximum quantity of primary materials andgoods to be imported shall be equal to the nominalannual capacity of the unit manufacturing or producingthe goods.

1.3. Exporters who engage in temporary admission of primary materials, parts, and other production-relatedsupplies are required to export finished goodsequivalent at least to 125% of the value of goodsadmitted temporarily. If after the fulfillment of the saidobligation, a fraction of the imported goods and parts isallocated to be used in goods for domestic market, thatfraction 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 timewhen the declaration for temporary admission is beingconverted into declaration for outright imports.

Note. It shall be the duty of the Customs Administration to publicly proclaim the multipliers that it applies, or obtainsfrom the productive ministries.

1.4. Permission for temporary admission of packagingrequisites needed by manufacturing units involved inexports shall be granted at the discretion of the Customs

Administration. If it necessitates the Consent of therelevant Ministry or organ engaged in the export of suchmaterials as well as the Export Promotion Center shall

be sought***

.

* According to executive regulation of border exchanges organizinglaw approved by the Council of Ministers in 4.6.1385,(2008/9/26)

these copies have been implicated.** The provisions of this Article have been amended in accordance

with the decree No H21092T/59174 dated 13.03.2001.

*** The provisions of this paragraph have been amended inaccordance with the Council of Ministers! decree NoH25747T/3486 dated 31.05.2002.



34 ?"; 4>$)Q8 + IJ!><A1390

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L!Xc?(0 L.N &/.' ;N!" >'[%? ;N!" 8|%99-D!Q. &/.' ;*&(CA |Q. ;

*%OA '. Ma6 o,' *?!XG+!8v 2 *W% '2 n@+B.'/2 *0 B.!x+ 2 -9.(0 5O\ 2

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3

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2. The moratorium to export goods made of the primarymaterials, and intermediate and complementary goodsreferred to in this Article, as well as goods processed or

packaged using the goods under this Article shall be oneyear from the entry date of materials. In the case of goodsrequiring longer period of time, the aforesaid moratoriumshall be extendable for one year, at the discretion and by theapproval 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 Commerceand the relevant productive Ministry for consideration andsupervision. The list shall contain the followinginformation: number of the order, date of the permit,specification and address of the applicant, description of thegoods, quantity of the goods, CIF value of the goods indollars, the equivalent Rls. value, and the type of securityand letter of guarantee obtained.

3. To allow the temporary admission of goods covered by thisArticle, the Customs Administration shall obtain validsecurity or promissory note as hereunder set forth, incompliance with the provisions of Customs Affairs Lawand the executive ordinance thereof.

3.1. From state factories, companies and productive units promissory note or statement of obligation in writing, asmay be determined by the Customs Administration ofIran.

3.2. From private and non-governmental factories,companies and productive units as well as well-reputedexporters a statement of obligation in writing or

promissory note or bank letter of guarantee equivantedto 100% of the customs duties, as may be determind by

the Customs Administration of Iran*.

3.3. From merchants and guild members, promissory noteor bank letter of guarantee equivanted to 100% of thecustoms duties, as may be determind by the Customs

Administration of Iran**

.

Note 1. The lodging of above security shall not impede the provisions of the Customs Affairs Law from being enforcedin the case of imports which are entered benefiting fromthis 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. Thedirective relating to this section shall be prepared and

publicly announced by the Customs Administration.

4. The selfsame primary materials and goods imported throughtemporary admission may be returned. To determine theidenticality of materials and goods to be returned to thoseof temporary admission shall rest in the CustomsAdministration.

Article 25. Drawback procedures

* The provisions of this paragraph have been amended in accordancewith the Council of Ministers! decree No H25747T/3486 dated20.04.2002.

** The provisions of this paragraph have been amended in accordancewith the Council of Ministers decree No H25747T/58821 dated01.03.2002.



A?"; 4>$)Q8 + IJ!><1390 35

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If the Customs Administration has adequate information on thequantity of primary materials, components, parts, packagingmaterials, and other foreign inputs that have beenincorporated in the manufacture, preparation and packagingof export goods, it shall calculate the amount of refund basedon the prevailing CIF price of identical or similar primarymaterials as well as on the percentage of customs duty,commercial benefit tax, and other dues applied at the relevantdate. In cases where the Customs Administration lacksnecessary information regarding the quantity of materialsused, it shall inquire it from the relevant productive ministry,to calculate the refundable drawback. The CustomsAdministration shall be required to advise the relevantorganizations and businessmen, through appropriate means,of the multipliers it has used or obtained through the

productive ministries. It shall be also required to compilesuch multipliers to be made available to applicants.

Should the exporter contest the views expressed by theCustoms Administration or the productive ministry, he may

directly appeal to the Committee indicated in note 1 of Article14 of the Law, that convenes under the supervision of theExport Promotion Centre of Iran.

Note 1. Goods only finished, processed or packaged but notmanufactured in Iran shall also be subject to this Article.

Note 2. The obligations indicated in Article 12 of the Law inrespect of the quantity or number of temporary admissions,shall be calculated on the basis of the multipliers referred toin this Article.

Article 26. Downstream products of petroleum including crudeoil, furnace oil, kerosene, diesel fuel and gasoline shall be

subject to specific regulations in respect of foreignexchange bond or obligation. The export of other productsderived from petroleum, and all other goods shall beexempted from lodging foreign exchange repatriation bond

Article 27. * List and entry condition of goods importable

against export exchange

In addition to the goods which, according to the currentregulations, are permitted to be imported by the productive andtrading units using export exchange, the Ministry of Commerceshall be authorized to add, in coordination with the Central Bankof the I.R. of Iran, other items to the list and promulgate it.

Note 1. The entry of goods contained in the above list shall becompulsorily subject to the observance of the importconditions, and all human, plant, and animal health criteria

based on the tables of the Export-Import Regulations aswell as other laws prevailing in the country.

* 1. The provisions of this Article have been amended in accordancewith the Council of Ministers! decree No H21092T/59174 dated23.12.1379 (13.03.2001).- All exporters are authorized to import all permissible goods

within the amount of foreign exchange derived from exports,as evidenced by the export certificate.

2. Currently, all goods Listed in the tables attached to this ordinancemay be imported against foreign exchange derived from exports, providing that the entry conditions are complied with.



36 ?"; 4>$)Q8 + IJ!><A1390

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Note 2. The Exchange Deposit Certificate may be transferredto other importers through the stock exchange, forimportation of above items.

Note 3. The exchange earned from the export of services(techno-engineering, hotel management, commercialservices, transit transport, services of Iranian laborers and

employees abroad, and other services as determined by theMinistry of Commerce in coordination with other organs),shall be considered as deriving from exports. All benefitsand incentives provided for the export of goods shall alsoidentically apply to the export of services.

Note 4. Primary materials, parts, equipment, and machineryrequired by productive units may be imported in return forthe export of their own products. These units may settlerespective exchange obligation equivalent to the value ofgoods imported (as per the customs "green sheet"certificate). If any dispute arises between the applicant andthe Customs Administration as to the productive nature of

the exporting unit, and the export goods, the relevantMinistry (issuing operation license) shall be thedistinguishing authority.

Article 28. *

Article 29. **

Article 30. Review of import price

If, in the course of order registration, the verification ofimport prices becomes necessary, the applicant of price review

may consult experts or refer to customs records as provided forin Customs Affairs Law and the executive ordinance thereof.

Article 31. *** Passengers of Iranian or foreign nationality

arriving in the country from abroad, or from FreeTrade-Industrial Zones may import and clear, besides travelrequisites and used personal effects which are exemptedfrom customs duty and commercial benefit tax if deemednon-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 tocustoms duty and double commercial benefit tax, providedthat the goods so imported are not religiously or legally

prohibited, or imported for commercial purposes.

Note 1. Personal effects shall be judged by the CustomsAdministration 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 onExport-Import Regulations, shall not be subject to thefacilities of this Article.

* The provisions of this Article have been implicated in accordance withValue Added Tax lax (VAT) dated 17.2.1378(2000/5/7) of economy

committee of Islamic Consultative Assembly.** The provisions of this Article have been amended in accordance with

the Council of Ministers! decree No H27484T/37502 dated08.11.2002.

*** The provisions of this Article have been amended in accordancewith the decree No H21092T/59174 dated 13.03.2001.



A?"; 4>$)Q8 + IJ!><1390 37

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Article 32. Goods accompanying outgoing passengers

In addition to personal effects, the outgoing passengers ofIranian or foreign nationality may take Iranian goods withoutany restriction, plus foreign products up to a value ceilingspecified 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 ofhand-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 seminariesmay take a normal quantity of their household furniture onthe completion of their work or education, without havingto produce a license or commercial card.

Article 33.** The Ministry of Commerce (the Standing

Committee for Pricing of Export Goods) shall be requiredto set and revise prices of the export goods on the basis ofthe approximate selling prices in the international markets.These prices shall be communicated to the CustomsAdministration to be used for statistical purposes and theamount of the exchange obligation of exporters, whengoods leave the country.

Article 34. Dispatch of samples

Domestically-produced or foreign goods may be dispatchedabroad 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, providedthat they are not in commercial lots, or religiously or legally

banned from being exported, or identified as antique items.Goods in excess of the above quantity may be sent abroadsubject to obtaining appropriate license and with due regardto the relevant regulations. If the exit, in this manner, ofcertain goods develop into a commercial trade, the Ministryof Commerce may send their list to the CustomsAdministration to prevent them from being dispatched.

* According to the circular directive No. 100/5280 dated 01.08.2002issued by the Minister of Commerce, based on the Council ofMinisters! resolution No T80698 H19476 dated 18.03.1998, theregulations concerning goods accompanying passengers have beenamended to read as follows:1.

Outgoing passengers may take hand-woven carpets notexceeding 20 square meters without any limitaion on the numberof pieces constituting the said area.

2. Passengers bound for UAE and other Persian Gulf littoral statesmay take hand-woven carpets within the ceiling specified in paragraph (1) above.

Note. In order to avoid subsequent problems, the egress of hand-woven carpets accompanying passengers bound for the pilgrimagedestination countries including Iraq, Syria and Saudi Arabia shallcontinue to be prohibited.

3.

Apart from the aerial borders, hand-woven carpets accompanying passengers may be taken out through land and sea borders as well.

** The provisions of this Article have been amended in accordancewith the decree No H21092T/59174 dated 13.03.2001.



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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 ofIran 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 ofCommerce. Holding military exhibitions shall be subject to the

permission of the Ministry of Defence and Armed ForcesLogistics.

B. Entry of exhibition goods

1.Temporary admission of all exhibition goods of participantsin the domestic international exhibitions shall be

permissible subject to the confirmation of the Ministry ofCommerce and the observance of relating regulations. Theguarantee 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 alimited and specified number of goods displayed at TehranInternational Trade Exhibition or international exhibitions,whether trade or specialized, held inside the country by thesaid Ministry or by virtue of its permission.

C. Exit of exhibition goods

Goods dispatched abroad by permission of the Export PromotionCentre of Iran in a reasonable quantity to be displayed atforeign exhibitions may be taken out of the country without aCommercial 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. Theexportation of paintings and other cultural works is permittedsubject to licensing by the Ministry of Culture & IslamicGuidance.

Article 37. Export of goods by mail

Dispatching, in non-commercial quantities, of goods bymail, except items banned for religious or legal reasons, is

permissible and exempt from the production of a CommercialCard or license. There is no limitation as to the value of suchexports, provided that other regulations in this respect areobserved. In the event that the exit, in this manner, of somegoods becomes a commercial exercise, the Ministry ofCommerce may send their list to the Customs Administrationto prevent them from being exported.

* The provisions of this Article have been amended in accordancewith the decree No H21092T/59174 dated 13.03.2001.



A?"; 4>$)Q8 + IJ!><1390 39

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Note. The maximum value of foreign goods sent through mailis $80 per person.

Article 38.* Outright imports without transfer of foreign

exchange

1. Spare parts, cutting tools, new and used moulds, samples ofgoods (for research and copying purposes) for productive,educational or research units as well as medicine samples(pharmaceutical products, primary materials, associatedmaterials) and their packaging materials, medical,laboratory, and sanitary equipment and supplies, baby milkand formula, books, publications, laboratory equipment,and scientific research necessities for medical scienceuniversities may be imported and cleared in the name of therespective productive units or educational or research ortreatment institutes, providing that such items do not have acommercial attribute.

2. Goods supplied free of charge by the foreign seller to

compensate for any short delivery, wastage, anddisagreement of consignment with the order, may beimported and cleared subject to the discretion of theCustoms Administration, and the approval of the Ministryof Commerce.

Note 1. Short delivery of CKD packs consigned to assemblyfactories, and discovered by the factories after theconsignment has been cleared from customs, may becleared subject to the discretion of the relevant productiveMinistry and the approval of the Ministry of Commerce.

Note 2. Items which are imported by the productive units andfound, after being cleared from customs, to be lacking in

the quality specified in the order, may be cleared with theconfirmation of the relevant productive Ministry and theMinistry of Commerce.

3. In cases where the buyer obtains a discount from the seller,goods consigned in consideration of the discount may beimported and cleared at the discretion of the CustomsAdministration and subject to the approval of the Ministryof Commerce, with due regard to the connection betweenthe consignment and the original imports.

4. Catalogues, brochures, calendars, booklets, compact discs,diskettes, tapes, microfilms, and other media containingtechnical and commercial specifications of goods, shipping

documents, technical blueprints, and samples of nosubstantive value (including textiles display samples, etc.)may be cleared free of commercial benefit tax, and withoutlicenses set forth in the table annexed to this ordinance.

* 1. The provisions of this Article have been amended in accordancewith the decree No H21092T/59174 dated 13.03.2001.

2. In accordance with Article 16 of the law on the regulationsfacilitating the renovation of the country!s industries and Article113 as amended of the Third Economic, Social and CulturalDevelopment Plan of the I.R. of Iran, some facilities have been provided for machinery, productive equipment, spare parts, primary materials, intermediate goods and industrial tools needed by industries and mineral units to be imported without transferringforeign exchange.



40 ?"; 4>$)Q8 + IJ!><A1390

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5. Goods required by contractors and consultants may beimported and cleared subject to the confirmation of therelating governmental organization and the approval of theMinistry of Commerce.

6. Temporary or outright admission and clearance of books, publications, compact discs, diskettes, tapes, microfilms,

and other media containing scientific and cultural materials,as well as other products of the printing, reproduction andcopying industry on condition that they are those whichcome under prohibited goods may be effected with theapproval of the Ministry of Culture & Higher Education orthe Ministry of Health & Medical Education as relevant inthe case of the scientific and technical fields, and theapproval of the Ministry of Culture and Islamic Guidance in

respect of other fields, without a need for any other permit*

.

7. Components, parts, equipment and necessities required bythe production line of domestic producing units, anddispatched by the foreign seller free of charge in the name

of the producing unit under the sale contract, may becleared at the discretion of the relevant productive Ministry,and with the approval of the Ministry of Commerce.

8. Components, parts, and necessities required by authorizedagents for the repair, maintenance and after sale service offoreign appliances existing in the country may be cleared

by obtaining necessary permits.

9. Entry and clearance of any permissible goods as declared bythe Ministry of Commerce may simply be the registrationfee as well as any other legal duties before clearance of theitems and it dose not necessitate the remittance abroad offoreign exchange not the procurement of any other permit.

Article 39. ** Entry of goods through mail

Imports, excluding religiously or legally banned items, throughmail may be cleared up to a value of $ 50 per person, freeof customs duty and commercial benefit tax, and without aCommercial Card, or licenses set forth in the tables ofExport-Import Regulation, provided that such goods do nothave any commercial attribute. Should the entry of goods inthis manner become a commercial practice or cause other

problems for the country, the Ministry of Commerce inconsultation with the Ministry of Post, Telegraph &Telephone may prepare the list of such goods and

communicate it to the Customs Administration with a viewto preventing clearance.

Note. Goods under Article 38 (without transfer of foreignexchange) may also be imported through mail.

Article 40. Validity period of orders registered by the Ministryof Commerce, and the maximum validity period ofdocumentary credit and documentary bill


** The provisions of this paragraph have been amended in accordancewith the decree No H27163T/29863 dated 13.09.2002.



A?"; 4>$)Q8 + IJ!><1390 41

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The validity period of import orders registered at the Ministryof Commerce, shall be determined and proclaimed by thisMinistry. The validity period of documentary credit anddocumentary bill shall be determined and proclaimed by theCentral Bank. The validity periods which are determinedand declared by the Ministry of Commerce and the CentralBank at the beginning of each year, shall be binding on allrelevant organizations. Specific cases shall be agreed upon

by the parties.

Note 1. In the case of goods which become prohibited orsubject to a new entry condition, the extension of validity

period of documentary credit and order registration shalldepend on the approval of the Ministry of Commerce.

Note 2. The maximum period from the date of orderregistration at the bank, for the shipment of merchandiseimported by documentary bill, shall be determined by theCentral Bank.

Article 41. * Establishment of letter of credit at the bank

Importation of goods in a commercial nature shall besubject to the establishment of letter of credit at the bank.

Note. The following cases shall not be subject to the provisionsof this Article:

1. Goods importable without the transfer of foreign exchange.

2. Goods importable through border marketplaces, within theframework of relating resolutions.

3. Goods required by households residing in frontier zones, andtheir cooperative companies; peddlers; sailors and vesselcrews, as per the list set forth in this ordinance, and withinthe limits specified therein.

4. Other cases specified by laws and regulations.

Article 42. The entry of used goods

1. Used motor vehicles including roadbuilding machinery may be imported in conformity to the relevant law and theexecutive ordinance thereof.

2. Second-hand equipment, appliances and machinery for usein production line may be imported subject to theconfirmation by the relevant ministry dealing with

production affairs.

3. In other cases, the importation of used goods shall be subjectto the approval of the Committee referred to in Article 1 ofthis ordinance.

Note. **

The Customs Administration shall be required to

valuate usrd goods under this Article, except for machinesand equipment of imported producing line from foreigninvesting capital in frame of attracting and protectingforeign investment with confirmation of organization forInvestment, Economic and Technical Assistance of Iran, onthe basis of similar new ones.


** This Note has been repealed according to the verdict No. (91)dated 14 May 2006 issued by the General Board of the Court ofAdministrative Justice.



42 ?"; 4>$)Q8 + IJ!><A1390

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sQ!XV 2 -+!)./!0L'aG0' /' aXPy@? .@? i=b >2!CA p!A' !Q >'(Q' >!C? 2

g!91373L!O6(& >!)aXX".!V /' *G9 ># L'(030*" N!0 *0 {.

*?!X9!X6 .2aV *0 5c=+ (Q/ B!T+ 5Q!j. !0 aXG=I &(& *?!X9!X6 .!G9'@,

aXQ!8+ d'af' >!+# L!v!WA .@?:

1_%cf /' &(& *0 ~@0(? B!jSR' # :@K2.!A }X\ ;*1W+ d!+ ;5&!0 Q.!A 2 _`?

*cD -G,'@XTQ >'[%? ;(Ef ;$(j ;g@R ;M() n@+ ;/(K 2*0 ;= +. B!c ' ;!I

() {. *?!X9!X6 . -+!8D# 2 *=+'(& ;-=%:]+' ;-0(j ;-9.!& L!O+!0/.

* M.!86 *0@q? u0!E? M!? 7Q' !P?59174/B21092 # I* .@?23/12/79- SV'

59' MaQ() .

Article 43. * The manner in which goods that have been

proclaimed as prohibited by resolutions of the Council ofMinisters may be imported

1. Primary materials, components, replacement parts, andtechnical supplies needed by the country's industries,imported in the name of the productive units, at the request

of the relevant productive ministry, and the discretion andapproval of the committee indicated in Article 1, providedthat such goods are not domestically-produced to such alevel in terms of quality and quantity as to satisfy theindustry's needs.

2. Goods in urgent demand by the Ministries and governmentorganizations at the discretion and with the approval of thecommittee indicated in Article 1.

3. If covered by the prohibited tariff lines, used goods belonging to representative offices abroad of Ministries andstate organizations that are being closed down, subject tothe approval of the said Committee.

4. Sample of goods required by productive units and highereducation and research institutes, in such quantities that can

be regarded as sample, at the discretion of the CustomsAdministration of Iran.

5. Parts and accessories of importable goods classified under prohibited tariff lines, provided that the prohibitedcomponents and parts are entered together with, in the samenumber as, or in proportion to the original goods. In thecase of productive units, the entry shall be permissible atthe discretion and with the approval of the productiveMinistry concerned.

6. Foodstuffs required by the foreign personnel employed by thecontractors of the Ministries and governmental organizations,in a reasonable quantity corresponding to their consumption,with the approval of the Ministry of Commerce.

Article 44. The manner in which the funds indicated inArticles 19 and 20 of the Law are to be spent, shall bedeterminded by the Council of Ministers on therecommendation of the Ministry of Commerce.

Article 45. In preparation for the enforcement of Article 22 ofthe Law, as of the beginning of the year 1994 (1373) theChamber of Commerce, Industries & Mines, or ofCooperation, as relevant, shall be required to issue carpet

identification certificate for carpets with a density of over 30knots, to carpet exporters who apply for the certificate. Thefollowing points should be provided for in the certificate:

1. Information concerning the particular piece of carpet,including the place and date of weaving, name of thedesign, quality of the warp, weft and pile, type of the knot,length, width, thickness, degree of the uniformity of theedges, fastness of the colour, in Farsi, Arabic, English,French and German.

* The provisions of this Article have been amended in accordancewith the decree No H21092T/59174 dated 13.03.2001



A?"; 4>$)Q8 + IJ!><1390 43

2$Q # *CEf}Tj0 v'2&(&/'!v!WA.@[email protected]]+*%OA2*0*?!X9!X6() *8%8v.

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(%) .'(f -v!WG? .!%G,' . 2 Ma?#. $%TPA _0!f(% % *j@8Z? $Q B.@q0.

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-? .!cGj' L'.'aX6!0(59' -f!0 @, B@f *0.

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5%&!C?/'5,'(K p@Wb-"(8) 2@9-+!)./!0zj'/'5%j@X8?-TG?*0

>@+!f(% %2># *" .7Q'M!?("eMa1+59'@hD-?() .

* M.!86 *0@q? i\@80536/B32572* .@? # I22/1/1384o%PXA >'(Q/2 d(G`? Br%I

59' Ma6.

2. A clear colour photograph of the carpet in question should be attached to the identification certificate.

3. Information indicated in paragraph 1 and the photograph in paragraph 2 should be sealed by the Chambers and madeinto an inseparable set, and delivered to the applicant.

Article 46. * The following resolutions are hereby affirmed:

Note 1. Resolutions issued in the years 1383 - 1386 (excludingthose which expire at the end of the aforesaid years) shallremain valid.

Note 2. Other resolutions concerning merchandise import andexport conditions, rebates or exemptions from customs dutyand commercial benefit tax, including prohibitions based onthe law or otherwise not indicated in this Article are herebyrepealed.

* According to resolution No. H 32572 T/ 536 dated 22.1.1384 theCouncil of Ministers, have been turned over.



S("!P!)B'}(!)0-6/M3 ~/R/3 -9JdDateSubjectNumber No

160-4/4> d12/8/1365

L!IN!" -+!)./!0 @9 5,'(K /' 5%&!C?

5"(6 d!+ *0 -A'.'2. -\.!, >!)aXX"

M!]1Q!8+2 *%OA ["(? d!+ wob !0 -GD2 L!I

N!"

sQ/@A)1(

Exemption from commercial benefit tax for goods imported by foreign participants ingovernmental exhibitions,deleting the name of the Centerfor Procurement andDistribution of Goods.

02.11.1886MN4/4-601

289010/B810 # I12/9/1368 t.'a? 2 p'.2' /.' g!WG+' >2a0 B'.'2

!OT+!0 /!%+ .@? .'a".!?

Entry of marked sheets anddocuments required by bankswithout transferring foreignexchange.

02.12.1989H810T/890102

37064/B143 # I7/4/1371

B.!cj wob !082 &.!P9 5c '9$Q aX0 /'

*0@q?

7%6!? -A'.'2 B!CEf 2.2 # .@? .'[0' 2 BN#

5,'(K >2a0 .2!X6 5,!9 L!Iab'2 /!%+

-+!)./!0@9)2(

Strike the phrase “orderregistration and” from section 1

- Entry of parts for machinery andtools required by vesselmanufacturing units without the payment of commercial benefittax.

27.06.1992H143T/70643

45493-

74/d/B13936/ # I8/8/1374

aOCA !0 !X9' _f'ab *Q'.' !0 N!" ( %,(A(Q/2>!?/!9 d!W? 7Q(AN!0 !Q _WG=? L!I)L'(0 lW&

M!? $Q (

Clearing goods through thesubmission of minimumdocument pledged by therespective minister or thehighest authority of anindependent organization (forone month only).

29.10.1995H/13936T/M/74-54934

5125421/B17703 # I29/11/1375

d!+ *0 N!" /.' g!WG+' >2a0 2.2 [Q@ZA

M:2(K *+!<A.'/2 L!I>'@Xj *0 *" -GD2 L!I

-? .'2 B.!=, >'(c\() .

Permitting entry of goods withouttransferring foreign exchange for projects of governmentministries, as compensation forinjury

19.03.1997H17703T/1254215

650973/B17443 # I5/3/1376

. *v(j L'(0 >!G=X8"(A /' N!" 2.2 lQ'(6

L!IaX0 lW& >'(%]\!0 L/(? t(G1? *4.'/!0

829;8592869) :c? HI!" !0000/500/2

.N >@%:%? $Q *0 .N)aX0 n@v@?849

*0@q?M.!8632231/B19856* .@? # I

18/5/1377aX0 .829(

Setting out conditions for theentry of goods fromTurkmenistan to be offered at

the joint border market place ofBajgiran. Only sections 2, 5 and6 with the reduction of $ 2.50million to $1.00 million.

25.06.1997H17443T/509736

77473/B18439 # I11/5/1376

M!? wob !0)3(>#

!%X0 *0 -Q'aI' L!IN!" -+!)./!0@9 5%&!C? #

L.!8%0 .@?'k!, L!I

- Strike Article (3)- Exemption from commercial benefit tax of goods donated tothe Foundation for SpecialDiseases.

01.08.1997H18439T/74737

8 77137/B19261 # I 2/12/1376

&/.2 .'[0' 2 _^!92 2 -6/.2 i9' 2.2

/' 5%&!C? !0 >!)@4 2 L.!".'@9

-+!)./!0@9).1(

The entry of sport horses,horsemanship and polo tools andrequisites shall be exemptedfrom commercial benefit tax.

20.02.1998H19261T/771378

9 12981/B19746t 31/3/1377 L!Iab'2 *:qPX? B!CEf 2 *%D2' '@? 2.2

.@1" _,' *0 '/# uR!X? /' La%D@A.

The entry, from free zones intothe mainland, of primarymaterials and CKD partsrequired by productive units.

20.06.1998K19746T/129819

10 11273/B21132 # I 8/3/1378

B'.!V _0!W? . B'.'2 /!%G?' L.'o)'2 [Q@ZA

t(G1? L!I.@1" *0(]Q *0 s&!X8D'

>!)aXX".'2.

Permitting the transfer to otherimporters of import privilegeagainst exports to the ICScountries.

28.05.1999H21132T/1127310

11 67027/B19966 # I 17/3/1378 g!hG6' /' _V!b /.' _0!W? . N!" 2.2 [Q@ZA

.@1" /' {.!, >!%+'(Q').3(

Permitting the entry of goodsagainst foreign exchangederiving from the employmentof Iranians residing abroad.

06.06.1999H19966T/6702711

12 11980/B20626 # I 28/3/1379 5%&!C?/'5,'(K -+!)./!0@9L'(0dSf'

aO1? 2(G? /!%+ .@? -A'.'2)1(

Exempting from commercial benefit tax imported items

required by Mashhad Metro.

17.06.2000H20626T/1198012

13 15031/B22314 # I 19/4/1379 5%&!C?/'5,'(K -+!)./!0@9L'(0dSf'

>'(OA 2(G? /!%+ .@? -A'.'2)1(

Exempting from commercial benefit tax imported itemsrequired by Tehran Metro.

17.06.2000H22314T/1503113



A?"; 4>$)Q8 + IJ!><1390 45

S("!P!)B'}(!)0-6/M3 ~/R/3 -9JdDateSubjectNumber No

14 43016/B25705 # I 29/10/1380

-XQ[]Q!\ !0 ># |Q!y2 2 M(P+ .!O4 *G%8" 7!W0'

(G" L!f# !!X\ d!+}%Q. -+!c%6 z%I'(0'

>'(Q' -?S9' L.@O8\ L["(? $+!0 _" ).4(

Reinstating the Committee ofFour and its functions, andinserting the name of HE Dr.Ibrahim Sheibani, the Governorof the Central Bank of the I.R. ofIran.

19.01.2002H25705T/4301614

15 10083/B26572 # I 25/3/1381

. Ma6 *v(j *+@8+ L!I2.@, ( %,(A

5"(6 l9@A !OI!]1Q!8+-\.!, >!)aXX"

*+@8+ /' M!]G9 + XK (•"'ab*0 |:G<? L!I

># 5,!9 /' g!=TQ /' H%0 *T+# ~(6

a6!0 *G6o]+.

Clearing specimen motor vehiclesdisplayed at trade exhibitions byforeign participants, maximumof five vehicles of variousmodels, providing that no morethan one year has elapsed fromthe date of their manufacture.

14.06.2002H26572T/1008315

16 16919/B26164 # I 3/7/1381 [[email protected](•"'ab+ XK M!]G92.@,/'(Iga?

l9@A>!)a+/!9-:,'

Exempting from commercial benefit tax of goods donated tothe Football Federation

15.07.2002H26775T/1847016

17 30566/B27256 # I 20/7/1381 *v(j 2 2.2 _0!f L!IN!" L'(0 MJQ2 BS%O=A

YaW? aO1? (O6 . >!G=X8"(A M!]62(& .

Permitting domesticmanufacturers to import amaximum number of five motorvehicles of each model.

24.09.2002H26164T/1691917

18 45243/B27723 # I 1/10/1381 *" -:,' a%D@A L!I2.@, 2.2 [Q@ZA lQ'(6

59' MaQ() .!V UScf).5(

Special facilities extended togoods to be imported anddisplayed at Turkmenistanshowroom in the holy city ofMasshad.

11.10.2002H27256T/3056618

19 58299/B28115 # I 4/12/1381

a%D@A k@q<? t(`G? -9!6 2.2 [Q@ZA

7%6!?HA# L!I7G6' ~(6 >2a0 -+!1+

-89. -)aXQ!8+)6(

Setting out conditions for theentry of domestically producedmotor vehicles which have been previously exported.

21.12.2002H27723T/4524319

20 65777/B23410 # I 24/12/1381 .@? dSf' B'.'25%&!C? !0 !I.2!X6 (%8CA /!%+

-+!)./!0@9 5,'(K /'

Permitting the entry of movablechassis to be used in themanufacture of fire-fightingvehicles without the condition of

having official representative.

22.02.2003H28115T/5829920

21 63738/B28307 # I 28/12/1381 B!c"(? n@+' B'.'2 [Q@ZAExempting from commercial benefit tax items required for therepair of vessels.

14.03.2003H23410T/6577721

22 18758/B28817 # I 10/4/1382 7%Q# 2.@, B'.'2 -X& l0'@v *?!+Premitting various citrus fruits to be imported.

18.03.2003H28307T/6373822

23 15570/B28860 # I 11/4/1382 7%Q# 2 -]XI(& BN@q`? {2(, -Q'(\' *?!+

L(XIThe ordinance on the technical

criteria of vehicle imports.03.06.2003H28817T/1875823

24 28580/B28985t 26/6/1382

. 2.@, -+!)./!0@9 L'(0 -`%\(A B!P%P<A

L!I2.@, >(" {.!, M. /' B.@V

M@9(&)7(

The executive ordinance on theegress of cultural and artistic products.

01.07.2003H28860T/1557024

25 816911/B29059 # I 1/8/1382 L!I.@1"

*"

-Cf'@?

.

/@Z?

.2aV

lQ'(6-? .'(f L.!ZA zQ(`A .@? k!,a+(%) .

Preferential reduction in motor

vehicle commercial benefit tax,in case of discarding worn-outvehicles.

16.09.2003K28985T/2858025

26 43247/B27845 # I 4/8/1382

*" -Q!IN!" -+!)./!0@9 7%%CA .!%G,' 4 Q@PA

g!9 g2' *8%+ /' _cf1380Ma6 &.!P9 5c '

. B'(%%hA .!4 g!9 >!8I . -D2

Ma6 -+!)./!0@9$Q M!? >@%=%8" *0 a+'

Setting out conditions for theissuance of licence in caseswhere specific countries aresubject to trade sanctions.

21.10.2003H29059T/81691126

27 61044/B30798 # I 25/11/1382 5O\ !(h? .@1" 5,!9 L!IN!" ( %,(A

>'(OA -V!qG,' M!]1Q!8+ . 5"(6)1(

Delegating authority to theArticle one committee for the purpose of determiningcommercial benefit tax on thegoods which have beenregistered for importation priorto the end of the first half of theyear 1380, but their CBT has been changed in the same year.

24.10.2003H27845T/4324727



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)2(aX0)5(aX0 .'@? i\@80 ;.@"o? *0@q?)1(59' MaQ() -X8v =+.

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)7(59' MaQ() - SV' LaC0 B!0@q? i\@80 .@"o? *0@q?.

(1)

According to a law be named, Tax collecting and fourth program of Country development, regulating law of a part of government financiallaw and Article of (52) of Value Added Tax Law, have been implicated.

(2)

Paragraph (5) of mentioned resolution, have been implicated in accordance with cases of paragraph (1)(3)

Mentioned resolution, have been amended, by the Council of Minisisters, in accordance with decree No. H 26477 T/6646 dated 11.3.1381(4) Mentioned resolution, have been amended by the Covncil of Ministers, in accordance with decree No. H 34011 T/42406 dated 25.8.1384.(5)

Mentioned resolution, have been amended by the Council of Ministers,, in accordance with decree No. H 35823 T/75625.(6) Mentioned resolution, have been amended, by the council of Minisisters, in accordance with technical rules of vehicle import, subject No.

H 38817 T/18758 dated 10.4.1382 (1).(7)

mentioned resolution, have been amended in accordance with next resolutions.

.

P")347- *

7%Q# 7Q'L.@O8\ -89. *?!+/2. . {. Q.!A /' *?!+d/N >'(Q' -?S9''(\N'

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59' w!C? L/.' aOCA 2 >!8%K *+@)(I >( ; 9 /' B!?a, 2 !IN!" *%:" B'.!V.

Article 47. *

This ordinance shall take effect from the date of its promulgationin the Official Journal of the Islamic Republic of Iran.

* This Article has been amended according to the resolution of theHigh Council of Exports dated 19 March 2002, to read as follows:The exportation of all goods and services is exempted from lodgingexchange repatriation bond.



A?"; 4>$)Q8 + IJ!><1390 47

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List of laws and regulations related to

import and export goods

1 - part of the plant protection law in the

executive resolution

2 - part of the law of eating and drinking

materials and cosmetics

3 - part of the state veterinary law



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FGH+':o+\ h1-! M! z9 'a "$#$ ;•,%IQ;:+J %B ?9%B ?4%B ;V4!" #$'A 'Eg_!

F'/lJ "%v) ;B [E ;B Rl[, F"%) <9! 3%a""'L h!?-! hMb M+7) d .

Articles 11 and 17 excerpted from the Plant Protection Law

enacted in 1967

Article 11. The importation into the country of seeds, bulbs,cuttings, budwoods, roots, fruits, seedlings and in general

any kind of plants or parts thereof requires prior permitfrom the Ministry of Agriculture. Persons who may importthe aforesaid goods without obtaining a permit are advisedto return them abroad within a maximum period of onemonth, otherwise such goods shall be destroyed at theCustoms in the presence of the representative of the PlantProtection Organization.

Article 17. Importation, producing, Formation, packing,distributing and issuance of poison of antipest of all kindsand of Vegetable sickness and Vegetable hormones andweed killers, need to take permission from AgricultureMinistry

Article 9 of the Executive Ordinance of the Plant ProtectionLaw

Article 9. With a view to prevent the entry and spread ofdangerous plant pests and diseases, the Plant ProtectionOrganization shall refrain from issuing permits for thefollowing items:

1. Cotton (seeds, lint, carded cotton and all various parts ofthis plant).

2. Potato of various kinds.

3. Beet seed of various kinds.

4.

Paddy.

5. Seedlings, cuttings and budwood of citrus trees.

6. Seedlings, cuttings and budwoods of various fruit trees.

7. Seedlings, cuttings and fruits of olive.

8. Grape vine seedlings and cuttings.

9. Sugar cane cuttings.

10. Seedlings of various conifers.

11. Seedlings of banana, mango and avocado.

12. Strawberry plants.

13. Seeds of jute, lettuce, sorghum, beans, soya-beans andalfalfa.

14. Seeds of tobacco.

15. Various kinds of insects, fungi and harmful bacteria.

16. Various kinds of fruits including citrus.

Note. Should the importation of any one of the above items become necessary, action should be taken to obtain alicense with due regard to the Notes of this Article.



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Article 16 excerpted from the Law on Foodstuff, Beverages,

Cosmetics and Hygienic Material enacted in 1967

As of the date on which this law is enacted, the clearance fromthe customs of foodstuff or hygienic or cosmetic materialsimported in any form or quality for commercial or

promotional purposes shall require import license from theMinistry of Health, Treatment and Medical Education inaddition to the observance of general regulations andsubmission of health and usability certificate from thecountry of origin. In order to obtain the said license, theimporter shall be required to submit to the Ministry ofHealth the product formula and to identify the substanceswhich are added to the product for its preservation.

Article 7 excerpted from the Veterinary Law enacted in 1971

Article 7. The importation and exportation of live animals of

any kind, hatching eggs, animal semen, raw animal products, medicines, vaccines, serum, biologicalsubstances, disinfectants, veterinary poisons, concentratedfeed, animal feed complementaries and medicines requiredto manufacture above materials are subject to the approvalof the Ministry of Agriculture and Natural Resources.

NO:gh-614 Date:2002/3/18

Law exports of goods and services exempt

from tollunit article. since the law passed exportation of goods and

services exempted from paying any tolls and non oforganizations, institutions, ministries, executive agencies -municipal and local councils - the provincial and nationallaws and regulations in accordance with the right conditionshave not allowed the effects of Goods and services that areexported or issue the licence of giving and reciving tolls.

Note 1. The executive regulations of law within the ministry ofCommerce to offer two months after the date of notificationof this law will be approved and confirmed by Committeeof Ministers.

Note 2. The Islamic Republic of Iran Customs is the only

reference for approved the products and services mentionedabove.

Note 3. since the date of adoption of this law all of against lawsand regulations will be abolishedRead phonetically

The law above including unit article ande three notes in opensession the day Wednesday, 10/12/1379 Parliamentapproved and on 17/12/1379 the Guardian Council hasapproved.

Mahdi karrobi- Head of parliments



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GENERAL RULES FOR THE

INTERPRETATION

OF THE HARMONIZED SYSTEMClassification of goods in the nomenclature shall be governed

by the following principles:

1) The titles of Sections, Chapters and sub-Chapters are provided for ease of reference only; for legal purposes,classification shall be determined according to the terms ofthe headings and any relative Section or Chapter Notes and,

provided such headings or Notes do not otherwise require,according to the following provisions:

2) (a) Any reference in a heading to an article shall be takento include a reference to that article incomplete orunfinished, provided that, as presented, the incomplete orunfinished article has the essential character of thecomplete or finished article. It shall also be taken to includea reference to that article complete or finished (or falling to

be classified as complete or finished by virtue of this Rule), presented unassembled or disassembled.

(b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinationsof that material or substance with other materials orsubstances. Any reference to goods of a given material orsubstance shall be taken to include a reference to goodsconsisting wholly or partly of such material or substance.The classification of goods consisting of more than onematerial or substance shall be according to the principles ofRule 3.

3) When by application of Rule 2 (b) or for any other reason,

goods are, prima facie, classifiable under two or moreheadings, classification shall be effected as follows:

(a) The heading which provides the most specific descriptionshall be preferred to headings providing a more generaldescription. However, when two or more headings each referto part only of the materials or substances contained in mixedor composite goods or to part only of the items in a set put upfor retail sale, those headings are to be regarded as equallyspecific in relation to those goods, even if one of them givesa more complete or precise description of the goods.

(b) Mixtures, composite goods consisting of differentmaterials or made up of different components, and goods

put up in sets for retail sale, which cannot be classified byreference to 3 (a), shall be classified as if they consisted ofthe material or component which gives them their essentialcharacter, insofar as this criterion is applicable.

(c) When goods cannot be classified by reference to 3 (a) or 3(b), they shall be classified under the heading which occurs

last in numerical order among those which equally meritconsideration.



A?"; 4>$)Q8 + IJ!><1390 51

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4) Goods which cannot be classified in accordance with theabove Rules shall be classified under the headingappropriate the goods to which they are most akin.

5) In addition to the foregoing provisions, the following Rulesshall apply in respect of the goods referred to therein :

(a) Camera cases, musical instrument cases, gun cases,drawing instrument cases, necklace cases and similarcontainers, specially shapes or fitted to contain a specificarticle or set of articles, suitable for long-term use and

presented with the articles for which they are intended,shall be classified with such articles when of a kindnormally sold therewith. This Rule does not, however,apply to containers which give the whole its essentialcharacter;

(b) Subject to the provisions of Rule 5 (a) above, packingmaterials and packing containers presented with the goodstherein shall be classified with the goods if they are of akind normally used for packing such goods. However, this

provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.

6) For legal purposes, the classification of goods in thesubheadings of a heading shall be determined according tothe terms of those subheadings and any related Subheading

Notes and, mutatis mutandis, to the above Rules, on theunderstanding that only subheadings at the same level arecomparable. For the purposes of this Rule the relativeSection and Chapter Notes also apply, unless the context

otherwise requires.



52 ?"; 4>$)Q8 + IJ!><A1390

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* .+/) (#!+X " =@7J *+,%- ;B h+2+) o+\ *+,%-2/11/13810)?4%B.

Note On Import Duties

Chart of Export- Import Regulation

The import duties shown in the respective column are made upof basic duty (B.D.) and Commercial Benefit Tax (C.B.T.).

According to Article (2)*

of the law amending a number of

Articles of the law concerning the Third Economic, Socialand Cultural Development Plan of the I.R. of Iran, thecustoms duty, taxes, order registration fee, and other leviesapplicable to imports have been consolidated to constitutethe “Import Duties” which is set at an ad valorem rate of4%. By definition, the sum of such unified items plus theCommercial Benefit Tax, which is determined by theCouncil of Ministers, is known as Import Duties.

Explanation regarding the Tariff

Preferences column, the code states

Code states that Iran has a border trade discounts ortariff User Preferences are as follows:Code (1) Turkey

Code(2)ozbikstanCode(3)pakistanCode(4)tunisiaCode(5)syrian arab republicCode(6)cubaCode(7)bosnia and herzegovinaCode(8)kyrgyzestanCode(9)venezuela

* The forementioned law is named to Tax Collecting Law dated2.11.1381



2"3+45$ %&'()

*+",-

./01

No.

Contents of Tables

W+% FLO0:5/%!?T (3!"X# aR7/2 (,/% !?T 61SECTION I: LIVE ANIMALS; ANIMAL PRODUCTS

W+% b"H:R7/2 (,/%!?T 62

Section Notes.

1. Live animals.

c+) b"H:5I%*!] d,ZT% + F9!e 652. Meat and edible meat offal.

c!8 b"H:56,#(%&.H $!N8 70,H $,'fC@ &',8 + $%*%7H7- [$%*%)&Z0 + ,6 693. Fish and crustaceans, molluses and other aquatic

invertebrates.

c*,Gg b"H:5I%*!] (3!"X# a5Y?4h bOQ a$,e7/&i MjE a5K4k (3!"X# + &?9

7/*%) 5/%!?T lZK# BI &m') R*,L9 W!LZ# + R7Z/ BNPe &m') 1,A *) +

79,C R7Z/ BH&YE

76

4. Dairy produce; birds$ eggs; natural honey; edible

products of animal origin, not elsewhere specified or

included.

Ki b"H n M< :W!LZ# + R7Z/ BNPe &m') 1,A *) BI [5/%!?T (3!"X# &',8

79,C R7Z/ BH&YE &m') R*,L980

5. Products of animal origin, not elsewhere specified or

included.

c+) FLO0:5E,4/ (3!"X# 83SECTION II:VEGETABLE PRODUCTES

MZ9 b"H:1*,o;e (3!"X# + R7/2 (,E,4/ 84

Section Note.

6. Live trees and other plants; bulbs, roots and the like;

cut flowers and ornamental foliage.

MNP6 b"H:R7p + BZ'* [(,E,4/ [(,<'f485I%*!] 5I,]&'2 1,6 877. Edible vegetables and certain roots and tubers.

MNZ6 b"H:R!?#7K/,L6 + RfC&] F8!i ,' (,4I&# F8!i a5I%*!] 1,6 918. Edible fruit and nuts; peel of citrus fruit or melons.

MG/ b"H:B'+)% + BE,# [1,g [R!G0 959. Coffee, tea, mate and spices.

M6) b"H:(=p 10010. Cereals.

M6)2,' b"H:)*@ FYK- (3!"X#>E!;e a>?k!K'% aW!oH + BN8,Z/ aFk,# a12,8

c7Ke 102

11. Products of the milling industry; malt; starches;

inulin; wheat gluten.

M6)2%+) b"H:R!?# + B/%)>p+* 1,6a*%)R!?# + *qC + B/%)(,E,4/ a$!e,/!e 1,6Bk%!/ + R,I a5'+*%) ,' 5NYK-

10512. Oil seeds and oleaginous fruits; miscellaneous grains,seeds and fruit; industrial or medicinal plants; straw

and fodder.

M6)f?8 b"H:Mm/%a,6rL-[,6>'2*R&?9 &',8 + ,65E,4/ R*,"Q + ,6 10913. Lac; gums, resins and other vegetable saps and

extracts.

M6)*,Gg b"H:1,A*) BI 5E,4/ (3!"X#&',8 aFH,C bC,0 )%!#BNPe&m')+ R79

79,4/ BH&YE&m') R*,L9 W!LZ# 111

14. Vegetable plaiting materials; vegetable products not

elsewhere specified or included.

c!8 FLO0:5C&g>p+* + ,6R)*+@&H a5E,4/ ,' 5/%!?T 1,6s?oPE 2% b-,T 1,6

a,G/@ 5C&gc!# aR),#@ 5I%*!] 1,61,65E,4/ ,' 5/%!?T 113

SECTION III: ANIMAL OR VEGETABLE FATS AND

OILS AND THEIR CLEAVAGE PRODUCTS;

PREPARED EDIBLE FATS;

ANIMAL OR VEGETABLE WAXES

M6)f/,i b"H:5C&g>p+* + ,6R)*+@&H a5E,4/ ,' 5/%!?T 1,6s?oPE 2% b-,T 1,6

5C&g

a,G/@ 1,6c!#

aR),#@

5I%*!]5E,4/

,'

5/%!?T

1,6

114

15. Animal or vegetable fats and oils and their cleavage

products; prepared edible fats; animal or vegetable

waxes.c*,Gg FLO0:BC,9!/ a5'%qp t',K- (3!"X#[,6$!mC@ BI&8 + 5;ok% 1,6a,6

,G/@ BN],8 W7C + !I,4KE + $!E!E 121

SECTION IV:PREPARED FOODSTUFFS;

BEVERAGES, SPIRITS AND VINEGAR;

TOBACCO AND MANUFACTURED TOBACCO

SUBSTITUTES

M6)f/,9 b"H:R)*+@&H1,6u7- [$%*%)&Z0 ,' 56,# [F9!e ,' $%*%)&',8

$,'fC@ 70,H $!N8(%&.H 122

16. Preparations of meat, of fish or of crustaceans,

molluses or other aquatic invertebrates.

M67P6 b"H:5K'&?9 + &o9 + 7K0 12517. Sugars and sugar confectionery.

M67<6 b"H:R)*+@&H + !`,I,I $@ 1,6 12718. Cocoa and cocoa preparations.

M6)2!/ b"H:R)*+@&H$,/ a&?9 ,' W!oH [BN8,Z/ [)*@ [(=p 1,65K'&?9 1,6 12919. Preparations of creals, flour, starch or milk;

pastrycooks$ products.

MNO?C b"H:R)*+@&HR!?# [(,<'f48 2% ,6(,E,4/ d%fA% &',8 2% ,' ,6 13220. Preparations of vegetables, fruit, nuts or other parts

of plants.

Mo' + FO?C b"H:R)*+@&H$!e,/!e 5I%*!] 1,6 136

21. Miscellaneous edible preparations.

c+) + FO?C b"H:BC,9!/$!mC@ [,6BI&8 + 5;ok% 1,6 13922. Beverages, spirits and vinegar.



54 ?"; 4>$)Q8 + IJ!><A1390

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./01

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Contents of Tables

c!8 + FO?C b"H:Bk,PE + W,]@ v%*!] t',K-5I%*!] a12,81%&C R),#@ 1,6

(,/%!?T 142

23. Residues and waste from the food industries;

prepared animal fodder.

c*,Gg + FO?C b"H:R79 BN],8 1!I,4KE + $!E!E W7C + !I,4KE + $!E!E 14524. Tobacco and manufactured tobacco substitutes.

M<Ki FLO0:5/7Y# (3!"X# 147SECTION V: MINERAL PRODUCTS

M<Ki + FO?C b"H:$,L?8 + s6@ [we aJK8 + v,] a)&e!e asL/ 14825. Salt; sulphur; earths and stone; plastering materials,

lime and cement.

MZ9 + FO?C b"H:&NOI,] + x!A [f;H JK8 15626. Ores, slag and ash.

MNP6 + FO?C b"H:F]!8>p+* [5/7Y# 1,6+ 5/7Y# 1,62% b-,T (3!"X#

c!# a1&?0)%!# a,G/@ &?y.E1,65/7Y# 160

27. Mineral fuels, mineral oils and products of their

distillation; bituminous substances; mineral waxes.

MZ9 FLO0:$@ BC BNOC%+ t',K- ,' 5',?L?9 t',K- (3!"X# 165SECTION VI: PRODUCTS OF THE CHEMICAL OR

ALLIED INDUSTRIES

MNZ6 + FO?C b"H:(%f;H 5k@&?p ,' 5k@ (,4?I&E a5k@&?p 5',?L?9 (3!"X#

,Gi!E+f'% + ,?LI 1,GI,] (%f;H [!?NI% !')%* &-,KQ[,G4/%&e 167

Section Notes.

28. Inorganic chemicals; organic or inorganic compounds

of precious metals, of rare-earth metals, of

radioactive elements or of isotopes.

MG/ + FO?C b"H:5k@ 5',?L?9 (3!"X# 17929. Organic chemicals.

58 b"Hc%:5'+*%) (3!"X# 20430. Pharmaceutical products.

Mo' + 58 b"H:,6)!I 21131. Fertilisers.

c+) + 58 b"H:R*,"Q>/,E a12&m/* ,' 5np,C) 1,nn6a,G/@ (,.NZ# + ,6

5m/*)%!#)Dyes($,Lm?i [J/* )%!n# &',8 + ,6R7KKI )Colouring(+ ,Gm/* a

5/*+,NC a,6B/zI&# a,6,6

214

32. Tanning or dyeing extracts; tannins and their

derivatives; dyes, pigments and other colouring

matter; paints and varnishes; putty and other

mastics; inks.

c!8 + 58 b"H:>p+*>'2* B49 + 5O/,8% 1,n6,6),67n?`!nK'2*((3!n"X# a

R)*+@&H +

R),nn#@

5nef?I,i

,'

12,8&yQ5Z'%*@

1,6

220

33. Essential oils and resinoids; perfumery, cosmetic or

toilet preparations.

c*,Gg + 58 b"H:R)*+@&H [{?NI%!?O/,E 5k@)%!# [$!C,-[!ZNO9 1%&C ,6

&HR)*+@ $%+* 1,6c!# [R7KKI c!# [5Q!K"# 1,6R)*+@&H [R),n#@ 1,n61,6

b.?-zk,0 1,6&?L] [7K/,L6 d,?9% + tL9 [$)%) =A + $)%)1&n?e |c!#1,6

12,O/%7/)}we _,8%&C 12,O/%7/) (,4?I&E +

224

34. Soap, organic surface-active agents, washing

preparations, lubricating preparations, artificial

waxes, prepared waxes, polishing or scouring

preparations, candles and similar articles, modelling

pastes, “dental waxes” and dental preparations with

a basis of plaster.

M<Ki + 58 b"H: #&??~E W!oH ,' BN8,Z/ _,8%&C (3!"X# a7?`!K?#!4k@ )%!

zOg aBNH,',GL'f/@ a,6 229

35. Albuminoidal substances; modified starches; glues;

enzymes.

MZ9 + 58 b"H:>H d,?9% aR&<PK# )%!# + (+*,C•E@ 1,6,?k@ aF'&4I a12,C

•E@ a%2W,YN9% bC,0 )%!# 231

36. Explosives; pyrotechnic products; matches;

pyrophoric alloys; certain combustible preparations.

MNP6

+

58

b"H:

5H%&e!E,LK?8

+

58,oQ

(3!"X#

233

37. Photographic or cinematographic goods.

MNZ6 + 58 b"H:5',?L?9 t',K- $!e,/!e (3!"X# 23638. Miscellaneous chemical products.

MNP6 FLO0:BN],8 d,?9% + 5o?N8=i )%!#d,?9% + !g!`,I a)%!# >'% 2% R79

BN],8R79!g!`,I 2% 247

SECTION VII: PLASTICS AND ARTICLES

THEREOF;RUBBER AND ARTICLES THEREOF

MG/ + 58 b"H:)%!# >'% 2% R79 BN],8 d,?9% + 5o?N8=i )%!# 248Section Notes.

39. Plastics and articles thereof.

bGg b"Hc%:+ !g!`,I BN],8 d,?9%!g!`,I 2% R79 26540. Rubber and articles thereof.

MNZ6 FLO0:BN],8 d,?9% + c&/ 1,GN8!i [c&g [c,] F8!ia)%!# >'% 2% R79

! &C + >'2 d,?9%{?I [&P8 c2%!k a12,8B " PX# + 5N8) 1,6a7K/,L6 1,6

R)+* 2% R79 BN],8 d,?9%) CMZ'&C% c&I d,ZT% 2% R79 BN],8 d,?9% 1,K # N8, ( 273

SECTION VIII: RAW HIDES AND SKINS, LEATHER,

FURSKINS AND ARTICLES THEREOF;

SADDLERY AND HARNESS TRAVEL GOODS,

HANDBAGS AND SIMILAR CONTAINERS;

ARTICLES OF ANIMAL GUT (OTHER THAN

SILK-WORM GUT)

Mo' + bGg b"H:c,] F8!i)c&/ 1,GN8!i 2% &?p(c&g + 27441. Raw hides and skins (other than furskins) and

leather.



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./01

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c+) + bGg b"H:! &C + >'2 (,Q!K"# ac&g 2% R79 BN],8 d,?9%c2%!k a12,8

{?I [&P8B " PX# + 5N8) 1,6 R)+* 2% R79 BN],8 d,?9% a7K/,L6 1,6)&?~C

MZ'&C% c&I d,ZT% 2% R79 BN],8 d,?9% 2%(

278

42. Articles of leather; saddlery and harness; travel

goods, handbags and similar containers; articles of

animal gut (other than silk-worm gut).

c!8 + bGg b"H:,G/@ 2% R79 BN],8 d,?9% a5k7C c&/ 1,GN8!i + 5Y?4h c&/ 1,GN8!i 28143. Furskins and artificial fur; manufactures thereof.

MG/ FLO0:!g a!g W,p2 a5C!g d,?9% + !gd,?9% + B4Ki!gB4Kia1%

5H,C748 ,' 5H,C&?"T (,Q!K"#

283

SECTION IX: WOOD AND ARTICLES OF WOOD;

WOOD CHARCOAL; CORK AND ARTICLES OF

CORK; MANUFACTURES OF STRAW, OF ESPARTO

OR OF OTHER PLAITING MATERIALS;

BASKETWARE AND WICKERWORK

b"Hc*,Gg + bGg:!g W,p2 a5C!g d,?9% + !g 28444. Wood and articles of wood, wood charcoal.

M<Ki + bGg b"H:!gBN],8 d,?9% + B4Ki!g 2% R79B4Ki 29245. Cork and articles of cork.

+ bGg b"HMZ9:5H,C748 ,' 5H,C&?"T (,Q!K"# 29346. Manufactures of straw, of esparto or of other plaitingmaterials; basketware and wickerwork.

M6) FLO0:FH,'2,C 1%&C %!.# ,' qp,I a1fk!;8 5H,?k% )%!# &',8 ,' !g &?L]

)(,Y',V + W,]@ (a,G/@ 2% R79 BN],8 d,?9% + %!.# + qp,I 295

SECTION X: PULP OF WOOD OR OF OTHER

FIBROUS CELLULOSIC MATERIAL;

RECOVERED (WASTE AND SCRAP) PAPER OR

PAPERBOARD; PAPER AND PAPERBOARD AND

ARTICLES THEREOF

MNP6 + bGg b"H:!g &?L]1%&C %!.# ,' qp,I a1fk!;8 5H,?k% )%!# &',8 ,'

FH,'2,C)(,Y',V + W,]@ ( 296

47. Pulp of wood or of other fibrous cellulosic material;

recovered (waste and scrap) paper or paperboard.

MNZ6 + bGg b"H:d,?9% a%!.# + qp,I BN],8%!.# 2% ,' qp,I 2% [qp,I &?L] 2% R79 29848. Paper and paperboard; articles of paper pulp, of

paper or of paperboard.

MG/ + bGg b"H: [$,g FYK- (3!"X# &',8 + &'!"E [B#,/2+* [,NI

F8)BN9!/R79 % ',E [,6BZ./ +,6,6 311

49. Printed books, newspapers, pictures and other

products of the printing industry; manuscripts,

typescripts and plans.

M6)2,' FLO0:)%!# >'% 2% (,Q!K"# + 5<O/ )%!# 315SECTION XI: TEXTILES AND TEXTILE ARTICLES

R,<Ki b"Hc%:MZ'&C% 323Section Notes.

50. Silk.

Mo' + R,<Ki b"H:c&/ 1!# [MZi)v&I (Bg*,i + & / [$%!?T &C2 ,')!i + *,E 1,6 u,C

c) + W,' 1!# 2% 324

51. Wool, fine or coarse animal hair; horsehair yarn and

woven fabric.

c+) + R,<Ki b"H:B4Ki 32752. Cotton.

c!8 + R,<Ki b"H:Bg*,i + 1qp,I & / a5E,4/ 5<O/ u,?k% &',82% u,C)!i + *,E 1,6

1qp,I & / 335

53. Other vegetable textile fibres; paper yarn and woven

fabrics of paper yarn.

c*,Gg + R,<Ki b"H:BN9 *5Q!K"# ,' s?NNK8 1,6)Man-Made( 33754. Man-made filaments.

M<Ki + R,<Ki b"H:R&Oo' &?p 5Q!K"# ,' s?NNK8 u,?k% 34255. Man-made staple fibres.

MZ9 + R,<Ki b"H:Bg*,i + 7L/ [(%+%& / aBNH,4/ 1,6+ ,Kh [$,LO'* aR' '+ 1,6

,G/@ 2% R79 BN],8 d,?9% + bC,I 348

56. Wadding, felt and nonwovens; special yarns; twine,

cordage, ropes and cables and articles thereof.

MNP6 + R,<Ki b"H:x! ( PI &',8 + x&H5<O/ )%!# 2% ,6 35257. Carpets and other textile floor coverings.

MNZ6 + R,<Ki b"H:Bg*,iBg*,i a\!"j# u,C)!i + *,E 1,6Bk!mK# 5<O/ 1,6

,CFH)Tufted(bN/%) a,6)Lace(5C!I*%!') (,Q!K"# a)Tapestries(a

B0=Q (,Q!K"#17KC)Trimmings(12+7C=0 + 12+7;e (,Q!K"# a

)Embroidery(

35458. Special woven fabrics; tufted textile fabrics; lace;

tapestries; trimmings, embroidery.

MG/ + R,<Ki b"H:Bg*,i) 4y# ,' R7/,9!i [R)+7/% [BNZp@ 5<O/ 1,6d,?9% aR795NYK- u*,"# 1%&C z8,K# * %!/% 2% 5<O/

35859. Impregnated, coated, covered or laminated textilefabrics; textile articles of a kind suitable for

industrial use.

F"9 b"Hc%:Bg*,iu,C =0 ,' u,4ZI 1,6 36360. Knitted or crocheted fabrics.



56 ?"; 4>$)Q8 + IJ!><A1390

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Mo' + F"9 b"H:=0 ,' u,4ZI [_,4k (,Q&PN# + _,4ku,C 36661. Articles of apparel and clothing accessories, knitted

or crocheted.

c+) + F"9 b"H:=0&?p ,' u,4ZI&?p [_,4k (,Q&PN# + _,4ku,C 37462. Articles of apparel and clothing accessories, notknitted or crocheted.

c!8 + F"9 b"H:d,?9% &',8BQ!L<# a,?G# + BN]+) 5<O/d,?9% + _,4k a,6

R*,i BKGI + (,Y',V abLYNO# 5<O/5<O/ 1,6 382

63. Other made up textile articles; sets; worn clothing

and worn textile articles; rags.

M6)2%+) FLO0:1,"Q [,"Q [5C,NH@ &Ng [R=I •PI 5k7K-[B/,'2,E + S=9 [!9

d,?9% a5Q!K"# 1,G;e a&i 2% R79 BN],8 d,?9% + R),#@ &i a,G/@ d%fA% + 5L?;YE

$,O/% 1!# 2% 387

SECTION XII: FOOTWEAR, HEADGEAR,

UMBRELLAS, SUN UMBRELLAS, WALKING -

STICKS, Seat - Sticks, WHIPS, RIDING - CROPS

AND PARTS THEREOF; PREPARED FEATHERS

AND ARTICLES MADE THEREWITH;

ARTIFICIAL FLOWERS; ARTICLES OF HUMAN

HAIR

c*,Gg + F"9 b"H:d,?9% >'% d%fA% [7K/,L6 d,?9% + &Ne [•PI 38864. Footwear, gaiters and the like; parts of such articles.

M<Ki + F"9 b"H:R=I d%fA% + R=I 39265. Headgear and parts thereof.

MZ9 + F"9 b"H:&Ng [5/%*,C &Ng5k7K- 1,"Q [,"Q [5C,NH@ B/,'2,E [S=9 [!9

,G/@ d%fA% + 393

66. Umbrellas, Sun umbrellas, walking-sticks, seat-sticks,

whips, riding-crops and parts thereof.

MNP6 + F"9 b"H:BN],8 d,?9% + R),#@ c&/ &i + &i1,G;e ac&/ &i 2% ,' &i 2% R79

$,O/% 1!# 2% R79 BN],8 d,?9% a5Q!K"# 394

67. Prepared feathers and down and articles made of

feathers or of down; artificial flowers; articles of

human hair.

6)f?8 FLO0M :B4Ki [$,L?8 [we [JK8 2% (,Q!K"#2!O/)Asbestos(2% ,' ,o?# [

BZ?9 2% (,Q!K"# + BZ?9 as?#%&8 (3!"X# a7K/,L6 )%!# 397

SECTION XIII: ARTICLES OF STONE, PLASTER,

CEMENT, ASBESTOS, MICA OR SIMILAR

MATERIALS; CERAMIC PRODUCTS;

GLASS AND GLASSWARE

MNZ6 + F"9 b"H:B4Ki [$,L?8 [we [JK8 2% (,Q!K"#2!O/)Asbestos (,' ,o?#

7K/,L6 )%!# 2% 398

68. Articles of stone, plaster, cement, asbestos, mica or

similar materials.

MG/ + F"9 b"H:5o?#%&8 (3!"X# 40469. Ceramic products.

c),NP6 b"H:BZ?9 (,Q!K"# + BZ?91% 40970. Glass and Glassware.

M6)*,Gg FLO0:(%f;H [,G4/%&e BL?/ ,' ,G4/%&e 1,GmK8 [R)*+&i ,' 5Y?4h 7'*%+&#

2% R79 BN],8 d,?9% + [,G4/%&e (%f;H 2% •9!i ,' •I+* 1%*%) (%f;H[,G4/%&e

5k7C (3@ *!'2 a)%!# >'%)1fN/,H(Bo8 a

419

SECTION XIV: NATURAL OR CULTURED PEARLS,

PRECIOUS OR SEMI-PRECIOUS STONES,

PRECIOUS METALS, METALS CLAD WITH

PRECIOUS METAL AND ARTICLES THEREOF;

IMITATION JEWELLERY; COIN

Mo' + ),NP6 b"H:(%f;H [,G4/%&e BL?/ ,' ,G4/%&e 1,GmK8 [R)*+&i ,' 5Y?4h 7'*%+&#

R79 BN],8 d,?9% + ,G4/%&e (%f;H 2% •9!i ,' •I+* 1%*%) (%f;H [,G4/%&e

Bo8 a5k7C (3@ *!'2 a)%!# >'% 2%

420

71. Natural or cultured pearls, precious or semi-precious

stones, precious metals, metals clad with precious

metal, and articles thereof; imitation jewellery; coin

M6)f/,i FLO0:,G/@ (,Q!K"# + 5k!LY# (%f;H 429SECTION XV: BASE METALS AND ARTICLES OF

BASE METALc+) + ),NP6 b"H:)3!H + >6@ [$7g 432

Section Notes.

72. Iron and steel.

c!8 + ),NP6 b"H:)3!H ,' >6@ [$7g 2% (,Q!K"# 44873. Articles of iron or steel.

c*,Gg + ),NP6 b"H::# 2% (,Q!K"# + :# 45874. Copper and articles thereof.

NP6 b"HM<Ki + ), :bo?/ 2% (,Q!K"# + bo?/ 46575. Nickel and articles thereof.

MZ9 + ),NP6 b"H:c!?K?#!k@ 2% (,Q!K"# + c!?K?#!k@ 46976. Aluminium and articles thereof.

MNP6 + ),NP6 b"H) :1%&CJK6,L6 MNO?8 5E@ (,A,?NT%BNH&e& " / *) R79R79( 47577. (Reserved for possible future use in the Harmonized

System)

MNZ6 + ),NP6 b"H:&8 2% (,Q!K"# + &8 47678. Lead and articles thereof.

b"HMG/ + ),NP6:1+* 2% (,Q!K"# + 1+* 47979. Zinc and articles thereof.

c),NZ6 b"H:t;0 2% (,Q!K"# + t;0 48280. Tin and articles thereof.

Mo' + ),NZ6 b"H:F#&8 a5k!LY# (%f;H &',8(,Q!K"# a,6)%!# >'% 2% 48581. Other base metals; cermets; articles thereof.



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c+) + ),NZ6 b"H:2% [W,mKg + ) 9,0 [12,8!0,g (,Q!K"# [(3@ *%fC% [,6*%fC%

5k!LY# (%f;H 2% (,Q!K"# >'% (,Yy0 + d%fA% a5k!LY# (%f;H 488

82. Tools, implements, cutlery, spoons and forks, of base

metal; parts thereof of base metal.

c!8 + ),NZ6 b"H:5k!LY# (%f;H 2% $!e,/!e (,Q!K"# 49383. Miscellaneous articles of base metal.

M6)f/,9 FLO0:>?9,#+ (3@ (,Yy0 + d%fA% a50&C (%+)% a5o?/,o# b',8+

a,G/@ R,mN8)R,mN8) a(!- •ji + D4V 1,6+ (!- •ji + D4V 1,6

R,mN8) >'% (,Q&PN# + (,Yy0 + d%fA% + [$!'f'!;E &'!"E,6 497

SECTION XVI: MACHINERY AND MECHANICAL

APPLIANCES; ELECTRICAL EQUIPMENT;

PARTS THEREOF; SOUND RECORDERS AND

REPRODUCERS, TELEVISION IMAGE AND

SOUND RECORDERS AND REPRODUCERS, AND

PARTS AND ACCESSORIES OF SUCH

ARTICLES

c*,Gg +),NZ6 b"H:BNO6 1,6*!NI@*J') [1%>?9,# [c&mC@ +*,jC 1,6 + (3@

(,Yy0 + d%fA% a5o?/,o# b',8+,G/@ 500

Section Notes.

84. Nuclear reactors, boilers, machinery and mechanical

appliances; parts thereof.

M<Ki + ),NZ6 b"H: a,G/@ (,Yy0 + d%fA% + 50&C 1,G6,mN8) + (3@ >?9,#

•ji + D4V 1,G6,mN8)(!- •ji + D4V 1,G6,mN8) [(!- &'!"E +,G6,mN8) >'% (,Q&PN# + (,Yy0 +d%fA% [5/!'f'!;E

544

85. Electrical machinery and equipment and parts

thereof; sound recorders and reproducers, televisionimage and sound recorders and reproducers and

parts and accessories of such articles.

M67P6 FLO0: G/@ BC +!C&# 1&C%&E (%f?G<E + 5C@ [5'%!6 [5K?#2 B?;./ b',8+, 573SECTION XVII: VEHICLES, AIRCRAFT, VESSELS

AND ASSOCIATED TRANSPORT EQUIPMENT

MZ9+),NZ6 b"H:R%* 1,6!?E!#!ok,' >6@ R%* D] 1+* b0%!/ [1%!#%&E+ >6@ d%fA%

+R7KKI*,G#+ (,.X;# a,G/@ (,nYy0R%* D] 1,6+ d%fA% + 1%!#%&E ,' >6@

s?H%&E 5o?/,o# $)%) F#=Q (%f?G<E a,G/@ (,Yy0)5o?/,o#+&Nok% B;LA2% (2%

* !/ &6

576

Section Notes.

86. Railway or tramway locomotives, rolling-stock and

parts thereof; railway or tramway track fixtures and

fittings and parts thereof; mechanical ( including

electro-mechanical) traffic signalling equipment of all

kinds.

MNP6 + ),NZ6 b"H:b0%!/ 2% &?p 5K?#2 B?;./ b',8+R%* D] 1+* [1%!#%&E ,' >6@

,G/@

(,Q&PN#

+

(,Yy0

+

d%fA%

+

57987. Vehicles other than railway or tramway rolling-stock,

and parts and accessories thereof.

MNZ6 + ),NZ6 b"H:,G/@ (,Yy0 + d%fA% + 5', , H [5'%!6 B?;./ b',8+ 58788. Aircraft, spacecraft, and parts thereof.

MG/ + ),NZ6 b"H:5NZI ) ',0 [,6,6*+,K9 + ,6 58989. Ships, boats and floating structures.

M67<6 FLO0:[5H%&e!E ,LK?8 [58,oQ [s?Ni% 1,G6,mN8) + (3@ [•<K8

F0) [W&NKI R,mN8) + (3@ a5<K8FYK- d,?9% a5T%&A n 54h 1,6

FQ,8,G/@ (,Q&PN# + (,Yy0 + d%fA% a5.?8!# (3@ a12,8 591

SECTION XVIII: OPTICAL, PHOTOGRAPHIC,

CINEMATOGRAPHIC, MEASURING,

CHECKING, PRECISION, MEDICAL OR

SURGICAL INSTRUMENTS AND APPARATUS;

CLOCKS AND WATCHES; MUSICAL

INSTRUMENTS; PARTS AND ACCESSORIES

THEREOF

)!/ b"H:[W&NKI [•<K8 [5H%&e!E,LK?8 [58,oQ [s?Ni% 1,G6,mN8) + (3@

F0),G/@ (,Q&PN# + (,Yy0 + d%fA% a5T%&A n 54h 1,G6,mN8) + (3@ a5<K8 592

90. Optical, photographic, cinematographic, measuring,

checking, precision, medical or surgical instruments

and apparatus; parts and accessories thereof.

+)!/ b"HMo':FYK-d,?9%FQ,812,8(Clocks and watches and parts

thereof) 60891. Clocks and watches and parts thereof.

c+) + )!/ b"H:(3@ >'% (,Q&PN# + (,Yy0 + d%fA% a5.?8!# (3@ 61292. Musical instruments; parts and accessories of such

articles.

M6)2!/ FLO0:+ BX;8%,G/@ (,Q&PN# + (,Yy0 + d%fA% a(,LG# 615SECTION XIX: ARMS AND AMMUNITION; PARTS

AND ACCESSORIES THEREOF

c!8 + )!/ b"H:,G/@ (,Q&PN# + (,Yy0 + d%fA% a(,LG# + BX;8% 61693. Arms and ammunition; parts and accessories thereof.

MNO?C FLO0:$!e,/!e (,Q!K"# + ,63,I 619SECTION XX: MISCELLANEOUS MANUFACTURED

ARTICLES

c*,Gg + )!/ b"H: n 54h 1,G;4# ab4#+ - %&g a7K/,L6 + %!jNjE ,48% a5T%&A

&m') 1,A *) BI 5',K9+* b',8+BNPe R*,L9 W!LZ# ,' R7Z/&m') 1,6

- %&g a7K9,4/d,?9% + ,LK6%* 5/%*!/ 1,6!;C,E [5/%*!/ M`=Q 5E,~?;4E 1,6

$,LN],8 a7K/,L6•?i 1,6BN],8

620

94. Furniture; bedding, mattresses, mattress supports,

cushions and similar stuffed furnishings; lamps and

lighting fittings, not elsewhere specified or included;

illuminated signs, illuminated name - plates and the

like; prefabricated buildings.

M<Ki + )!/ b"H:,48% [B . '2,C,G/@ (,Q&PN# + (,Yy0 + d%fA% ax2*+ c2%!k + 12,C 62595. Toys, games and sports requisites; parts and

accessories thereof.

MZ9 + )!/ b"H:$!e,/!e (,Q!K"# 63096. Miscellaneous manufactured articles



58 ?"; 4>$)Q8 + IJ!><A1390

2"3+45$ %&'()

*+",-

./01

No.

Contents of Tables

Mo' + FO?C FLO0:B.?NQ ,' $!?Oo;I d,?9% [1&K6 d,?9% 635SECTION XXI: WORKS OF ART, COLLECTORS$

PIECES AND ANTIQUES

MNP6 + )!/ b"H:B.?NQ ,' $!?Oo;I d,?9% [1&K6 d,?9% 63697. Works of art, collectors$ pieces and antiques.

MNZ6 + )!/ b"H:B;"PK# (,Yy0)C.K.D(+ +*)!] [12,O6%* (3@ >?9,#

(3@ >?9,# &',8 638

98. C.K.D. parts for road building machinery, vehicles

and other machinery.



A?"; 4>$)Q8 + IJ!><1390 59

@RPY q7U& g+&P> 9: r.6&$ GH 51.FX P=&

)*"?@ /2+%#10600/43692I*+#21/1/1389(

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Na29/5/1380

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)*"?@ /2+%#129374/A45174I*+# J13/6/1389(

*+=[=@E + / X *!'9M$F"%)1(<=98 #"%& !#'() *+,%- 09!':! ;)%,!$!"#!$

R9%X# %B $ *!'9! 0)12! 3#+K@: 02%2! *+,%- GVOa $ 02 $ ?/f9 D&! "%IV2! ;Bd9+/JF#%@4 ;)%,25338/24794& #+) Na29/5/1380?,"+@, d9+/J:

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>%2 F%) 3" Ga"u,%W 1389>%2 F%) ROKl9"#! *%9%W R9%|_1390;B

0) "#!$ #+OE %E'@L 0) <==mJ ?&#" 'v& "+4"+4.

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R2! F?=2#.

)*"?@215904/A45906I*+# J28/9/1389(

& #+) ;[6: #" *!'9M$ %=a29/10/1389$ 02 $ ?/f9 D&! "%IV2! ;B"+@, d9+/J *!'9! 0)12! 3#+K@: 02%2! *+,%- GVOa:

1-#!$ ;lIW 0,%L#M%B "+2;\'mJ 0J!")5201$5203000('v&0) <==mJ ?&#""+4.

2-d9+/J <9!hMb , 1B! - 9#%J M! ;)%,R2! !':b!.

)*"?@ /2+%#263351/46174 B)I*+#19/11/1389(

Resolutions upon which the tables have been modified

(No. 43692 / 10600 dated 01.21.1389)

Council of Ministers meeting dated 18.1.1389, according tothe Commerce Department proposed constitution And based on

Article 138 of Iran has ratified:

1 - Business profits taxable goods tariffs row tables joined theexecutive regulations of Law Import and Export regulationsdescriptions approved tables joined to seal the CabinetOffice confirmed.

2 - This decision replaces to Decision No. 43692/262742 letterdated 27/12/1388.

Resolution No. 43612 / 10600 dated 21.01.1389

Ministerial Commission Article (1) law enforcementregulations to import and export regulations invoked Article

138 of the constitution and in compliance with approved letter No. 24794 / 25338 dated 05.29.1380 adopted:

1- Trading profit under rows of wheat and 10,019,00010,011,090 46% tariff is determined.

2 - Wheat, livestock business profits taxable in the Persianmonth ORDIBEHESHT rows 10,011,010 tariffs every yeartill the beginning of November last year 66% and in theremaining 46% is determined.

3 - The date of issuance of this decree binding.

. Resolution No. 45174/129374 dated 13/06/1389

Ministerial Commission Article (1) law enforcement

regulations to import and export regulations invoked Article138 of the constitution of Iran and act in compliance with No.24794 / 25338 dated 05.29.1380 adopted:

1 - Profit on Tariffs and Trade tangerine orange rows08,051,000 -08,052,000 -08,081,000 rows of apple tariffsand tariffs for shipments that from 10.15.1389 to02.31.1390 on the country enters a (zero percent )isdetermined.

2 - The approval letter on 28.9.1389 to the Iranian presidenthas confirmed.

Resolution No. 45906/215904 dated 09/28/1389

Council of Ministers meeting dated 29.10.1389 accordingto Article 138 of the constitution of Iran has ratified:

1 - 5201 tariffs on imported cotton business profits and5,203,000 (zero percent) is determined.

2 - The approval letter is binding from the date of notification.

Resolution No. 46174/263351 dated 19/11/1389



60 !" #$%&'( ) *+,$-.1390

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K#*GL&4(-M ;)(725338/324794 NE.O4*)29/5/1380F7'*-7 K#*GL:

K#*GL&4(-M ;)(710600/43692O4*)21/1/1389;Y"ZL Q%!F: c*d*)

c*d*) 3(e>5! Q(-0! (= X2 @FZ= 3(e>5! % 3!'4!% % 3!4'(5 3!4"6)

<?*+U Q%!F:)4' f(0*-g)9% ;bV5138P#'4("A) ;= ;. ^<?*+U

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F+#_L

;= <?! &F+?4.

(No. 46382 / 8448 dated 20. 1.1390)

Ministerial Commission member of Article (1) law

enforcement regulations to import and export regulationsinvoked Article 138 of the constitution of Iran and with respect

Approval letter No. 24,794 d / 25,338 adopted:1 - Business profits Seventy five taxable items of goods by

tariff rows - the descriptions tables joined to seal

determined "letters joined the Cabinet approved" is

confirmed .

2 - This letter of approval is binding from 01.01.1390.

This approval letter has confirmed on 14.1.1390 by iran islamic

repoblic president.

(No. 46398 / 12588 dated 6. 1.1390)

Ministerial Commission of Article (1) law enforcement

regulations to import and export regulations invoked Article

138 of the constitution of Iran and act in compliance with No.

24,794 d / 25338 dated 1390.5.29 adopted:

Approval letter No. 43692 / 10600 dated 21.01.1389 subject

tables of tariff import and export regulations with next reform

issue joined tables (total of 138 rows in 9 pages) to seal the

"letters joined the board approved ministers" is validated and

confirmed To run in 1390 .

This approval letter has confirmed and approved by iran

islamic repoblic president.

مقررات صادرات و واردات [export-import regulations]

Documents