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Chapter One : Definitions |
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Article 1
In these Regulations, the following terms are used in lieu of the respective
phrases: Zone: Each of the Free Trade--Industrial Zones as established by law.
The Law: The Law on Administration of Free Trade-Industrial Zones of the
Islamic Republic of Iran, enacted in 1373, and other laws to be enacted in this respect in
the future.
Customs Territory: The state of the Islamic Republic of Iran, its territorial waters
and air space where the customs export and import laws of the country are fully enforced.
High Council: The High Council of Free Trade-Industrial Zones of the Islamic
Republic of Iran.
Authority: The organization of each Free Trade-Industrial Zone.
Port and Airport charges: The amount which an Authority collects from owners of goods and
or air freight forwarders for the provision of port and airport facilities for the purpose
of maritime and air transport and aircraft traffic.
Service charges: The amounts which the Authority of each Zone collect for
operations, extraordinary testing and tariff classification, issuance of the certificate
of origin and other services rendered at the time of provisional exportation or
importation, transit, transshipment and returning the goods abroad.
Value Added: The difference between the price of the goods and the value of
the material used in their production.
Value: With respect to the goods imported to Free Zones, it is the
C.I.F. price of the goods.
Regulations on Exports, Imports and Customs Affairs of
the Free Zones:
Regulation enforced within framework of the Law on Administration of Free Zones by an
Authority, upon approval by High Council.
Authority customs: A division of the organization of the Zone Authority which is
responsible for enforcement of Export-Import Regulation in each Zone.
Customs office stationed in
a Zone: A division of the organization of the Iranian customs which is
responsible for enforcement of the export-import regulations. |
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Chapter two : Authorized Customs Activities and Operations in a
Zone and Regulations thereof |
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A. The importation of goods into Free
Trade-Industrial Zones of the Islamic Republic of Iran. Article 2
The importation of any kind of goods to each of Zones is permitted with the exception of
the goods which are prohibited in accordance to Islamic laws or the laws of the country in
which the Zones names are stepulated or are unauthorized in accordance with special
regulations of a Zone.
Note
The importation of goods originally produced in
Israel is prohibited.
Article 3
The Authority is required to communicate to the Ministry of Commerce and Iranian Customs
monthly statistics of all the goods imported into the Zone for keeping customs statistics,
records.
Article 4
The procedure for the importation of goods into a Zone, entailing minimum formalities
shall be drawn up by the Authority of a Zone, but in all cases observance of the rules and
regulations pertaining to hygiene, security, culture and standards, in accordance with the
prevailing norms in the Zone, shall be mandatory.
Note
Human hygiene standards shall be set by the Authority in coordination with the Ministry of
Health, Treatment and Medical Education.
Article 5
Importation of goods into a Zone is authorized in the following manners and shall be
governed by these Regulations:
- Goods such as construction materials, tools and
construction implements for building, manufacturing, commercial services, housing and
infrastructural purposes (excluding decorative items and furniture) that enter a Zone from
abroad or other parts of the country are, at the discretion of the Zone Authority and in
quantities needed, exempt from payment of port and airport changes but are subject to
service charges.
- Machinery, raw materials, components, and parts required
for production, productive equipment and implements, spare parts for producing machinery
for capital transportation vehicles (excluding passenger cars and leisure boats) are
exempt from payment of port and import changes but are subject to service charges.
- Goods that enter Zone from abroad or from other Free Zones
(excluding goods specified in paragraph (1) and (2) of this Article) and are conclusively
cleared from customs shall be subject to the payment of port and airport charge, in the
event that the said good are re-exported solely the port and airport changes shall be
reimbursed.
- Entry of goods for safekeeping in bonded warehouses for
specified period is authorized. The transfer of such goods to the said warehouses is
subject to internal transit formalities of the Zone concerned and the use and transport of
goods from the said warehouses without the knowledge and authorization of procedures of
the Authority shall be considered a violation of the Regulations.
- Excepting the cases where the Authority of a Zone
may decide other arrangements, temporary importation of goods from abroad, other Free
Zones of the country or from the customs territory, for display at fairs and exhibitions,
re-export, re-packaging, separating, grading and sorting, clearing, mixing and similar
purposes is authorized, subject to the payment of service charges, under the supervision
of the Authority of each Zone. The use or sale of such goods in the Zone which is imported
from abroad, shall be subject to port and airport charges, based on the value of the goods
at the value date of their entry into the Zones, and the customs formalities are
finalizes.
Note
The goods that enter a Zone from abroad or from other Free Zones of from other parts of
the country for the purpose of finishing or repair are authorized imports on a temporary
basis and in accordance with the rules of the Zone and upon payment of service charges but
are exempt from port and airport charges.
The time limit for keeping such goods in a Zone on a temporary basis shall be a maximum of
two years.
- The entry and unloading of goods in Zone ports as
designated by the Authority for the purpose of transshipment and external transit are
permitted, subject to the payment of service charges and the completion of required
formalities.
- All the goods transported from abroad destined for the
Free Zones or from Free Zones destined for abroad passing through the mainland are subject
to the regulations and procedures of foreign transit subject of Article (7) of the
Regulations on Customs Affairs Law which shall be implemented with utmost simplicity and
minimum formalities.
Note
External transit of legally prohibited goods requires the authorization of the High
Council of free Zones.
B. Exportation and Exit of Goods from the Free Trade-Industrial
Zones of the Islamic Republic of Iran.
Article 6
Upon observance or respective Regulations, the Authority is authorized to issue
certificates of origin for goods which leave the Zone. The respective official authorities
within the Iranian territory are obliged to accept such certificate of origin.
Article 7
The exportation of goods from the Free Zones are subject to the guidelines determined by
the Authority within the framework of these Regulations which shall be implemented with
utmost simplicity and minimum formalities.
Note
The manifest of vehicles leaving a Zone for the destination of foreign countries, other
Free Zones and or other parts of the country is valid, upon confirmation by the Authority.
Article 8
The Authority is required to report to the Ministry of Commerce and Iranian customs
monthly statistical recordings.
Article 9
The exportation or exit of goods from a Zone is authorized in accordance with regulations
and the following manner:
- The exportation of goods manufactured in the Zone to
foreign countries of other Free Zones of the country, regardless of whether the raw
materials used in their production are originated from inside the country, foreign
countries or other Free Trade Zones of the country, is authorized but requires submission
of export declaration form for statistical records keeping.
- The importation of goods manufactured in the Zone into
other parts of the country is exempt from customs duties and commercial benefit tax to the
extent of their value added plus the value of the raw materials used therein, customs
duties and commercial benefit tax shall be levied only on imported raw materials and parts
used in such goods.
- The importation of foreign good (including consumer goods,
raw materials, machinery and other goods) which are shipped intact from a Zone to other
parts of the country is permitted, but their clearance from customs is subject to
observance of the general Export-Import Regulations and customs regulations of the
country.
- The exportation of domestic goods, if intact, from a Zone
to foreign countries is subject to compliance with the general Export-Import Regulations
of the country;
- The temporary entry of goods to a Zone from other parts of
the country for the purpose of repairs or finishing which are returned to the country
after finishing or repairs, is authorized and is subject to the procedures set forth in
the Customs Law, they are exempt from customs duties and commercial benefit tax with
respect to the amount of the wages paid for such repairs and finishing, but replace or
added parts and components and prices of foreign origin shall be subject to customs duties
and commercial benefit tax on the basis of the general Export-import Regulations of the
country;
- The temporary exit of goods from a Zone to foreign
destination or other parts of the country (excluding the goods that have entered into a
Zone form other parts of the country) is permitted upon obtaining prior authorization from
the authority, such goods are exempt from port and airport charges when returned to the
Zone.
Article 10
The exportation or exit of goods from the premises of a Zone in any one of the manners
mentioned in paragraphs of Article (9) is subject to the payment of service charges to a
Zone, if services and facilities of the respective Zone are utilized.
C.
Regulations on Goods Accompanying Passengers
Article 11
Travellers, whether Iranian or foreigners, who directly enter a Zone through authorized
airports or ports are allowed to bring along into a Zone goods (excluding the goods
prohibited by religion or law) to the extent that they are not of commercial nature and
clear them without payment of portand airport changes.
Note
Natural or legal persons intending to reside in a Zone for more than one year and whose
residence is approved by the Authority are allowed to import into Zone only once their
household appliances and office equipment in reasonable quantities without payment of port
and airport charges.
Article 12
Travellers who depart directly to foreign destination from a Zone are allowed to take
along all goods (excluding the goods prohibited by religion or Law) without obtaining
authorization, provided that the goods are not of commercial nature.
Note
Sending out antiques, handwritten books, original cultural objects and various coins is
not permitted.
Article 13
Goods accompanying travellers who intend to leave a Zone for other parts of the country
shall be subject to the general Export-import Regulations of the country.
D.
Regulations on violations
Article 14
The Authority is required to refrain from clearance from customs the goods whose
importation is prohibited or can not be cleared from customs in accordance with the Zone's
regulations, excluding the religiously or legally prohibited goods, in which the names of
the Free Zones are stipulated if such goods are declared with full name and complete
particulars and specifications for the purpose of final importation, and must notify
importation, and must notify in writing owner of the goods or his representative that he
must send the goods out of the Zone within a maximum period of time determined by the
Authority. Goods prohibited by religion or law shall in which the names of the Free Zones
are stipulated be governed by relevant regulations.
E.
Miscelaneous Regulations
Article 15
Wherever, it turns out after customs clearance of goods, that the funds whose collection
is a duty of the Authority were received in excess of or less than the required amount,
the Authority and the owner of the goods can claim and receive, as the case may be, the
respective defferential within four months from the date of signing the clearance document
of the goods concerned.
Article 16
Air and maritime freight forwarding agencies and owners or users of transport vehicles are
required to submit, at the time of the entry of the transport vehicles into the authorized
airport, port and or land terminals, to the Authority one photocopy or copy of the bill of
lading relating to each item of the goods attached to the list of the whole cargo.
Article 17
Control of and supervision over the importation and exportation of goods from Free Zone to
the other parts of the country shall be the function of Customs Office of the Islamic
Republic of Iran. The head of customs office stationed in a Zone shall be appointed by the
director of Customs Office, upon the proposal by the Authority.
Note
The control of and supervision over the importation and
exportation of goods from Free Zone to other countries shall be the function of the
Authority Customs Office, in accordance with these regulations and the relevant legal
guidelines.
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