Article 18

In order to benefit from privileges provided for under Article 10 of the law, the crew members and sailors of vessels commuting between the shores of the Islamic Republic of Iran and other countries must hold a valid identification card issued by the Ports & Shipping Organization. Those crew members and sailors holding such a card, shall be entitled to the same privileges that are extended to the cooperative companies of frontier zone inhabitants, or to the households residing in these zones, and may import and clear in proportion to the number of their dependants such goods as are importable by the said companies and households, while benefiting from the facilities foreseen in this respect, and with due regard to the relevant conditions.

Note. Every foregoing crew member and sailor while benefiting from the afore-mentioned privileges, may import goods twice a year , each time as much as Rls 500 000, from the list of importable items by the border inhabitants and clear them making use of the facilities foreseen in this respect .

Article 19

Persons who have resided in the frontier districts of the country for three consecutive years, and qualify for the requirements set forth in Article 211 of the Civil Code in respect of dealing in the purchase and sale of goods, may obtain a peddling card and engage in border exchange activities within the framework of the regulations laid down in Article 20 herein.

Note. The peddling card shall be issued by the local Department of Commerce and be valid for one year from the date ofissuance.

Article 20

During the one-year validity period of the peddling card, the holders may export, without deputing a proxy, permissible goods, or those authorized for export under a "general approval", to the country or countries neighbouring their place of abode, with due regard to the relevant regulations. In return for goods so exported, they may import and clear for their own use, permissible or conditional goods from the same countries, or from Free Trade- Industrial Zones or Special Protected Zones by obtaining necessary license as set forth in the tables annexed to the Export-Import Regulations. Such imports shall be subject to the payment of customs duty and commercial benefit tax. The list of goods importable in this manner shall be prepared and promulgated by the Ministry of Commerce.

Article 21

Iranian workers and nationals employed abroad who hold an employment certificate from the Labour Attache of the Islamic Republic of Iran in the country of their residence, or the Ministry of Labour & Social Affairs may import and clear industrial machinery, tools and primary materials with the exception of items contained in the following list, up to an annual value ceiling ofRls. twenty million (20,000,000), by securing a permit from the Labour Attache, or the Ministry of Labour & Social Affairs. These goods may be imported through all ports in the country, or through Free Trade-Industrial Zones, or Especial Protected Customs Zones, subject to the payment of the applicable customs duty and commercial benefit tax. Such imports may benefit from commercial benefit tax exemption of 40% in the case of machinery and 20% in the case of primary materials, and imported without remittance abroad of foreign exchange, presentation of Commercial Card, or import licensing set forth in the tables appendixed to the Export-lmport Regulations, with due regard to other relevant regulations.

Presentation of the employment certificate and permit from the Labour Attache, or the Ministry of Labour & Social Affairs shall be sufficient for the clearance, and the presence in person of the holder of the said certificate shall not be necessarily required.

Note 1. Iranian workers and nationals employed abroad who are covered by this Article may deputize the cooperative company of workers employed abroad or in its absence, other persons to carry out the importation on their behalf.

Note 2. Goods imported by the aforesaid workers and Iranian employed abroad, through other ports of entry, or in excess of the ceiling specified in this Article, shall be subject to the general regulations of the country.

Machinery, tools and primary materials unauthorized for importation by Iranian workers employed abroad:

1.      Sheet-fedprintingmachine

2. Printing machines forplastics

3. Automatic-cream machines

4. Gold-foil printing machines for binding

5. Balancing machines, repair shop type

6. Multitillers

7. Rototillers

8. Heat exchanger

9. Electric sewing machine, domestic type

10. Machines for making wooden doors

11. Wood turning machines

12. Miniloaders

13. Ditchers

14. Steam boilers, cast-iron boilers, heat exchangers, etc.

15. Drier for cereals, forage, and vegetables (stationary and mobile)

16. Slaughterhouse machinery for livestock and poultry

17. Machinery and equipment for preparing livestock and poultry feed

18. Poultry incubators and equipment

19. Forage harvesting machinery, including choppers, balers and mowers

20. Self-propelled forage choppers

21. Shakers, sorting an(l packaging equipment for fruits

22. Processing machines of various types

23. Motorpumps and electropumps of various types

24. Air compressors and vacuum pumps of various types

25. Pumps of various types

26. Viscometer

27. Autoclaves ofvarious types

28. Percussion and hydraulic presses; shears and guillotines of various types

29. Briquetting presses; pipe and bar benders and shears for bars

30. Leather dressing and finishing machinery

31. Sandblasting and shotblasting machines

32. Sausage stuffmgmachinery

33. Industrial laundry machines of various types

34. Shrinkwrap equipment

35. Three-phase electromotors up to 30 hp

36. Dyeing equipment for cloth and yarn

37. Carpet producing machine

38. Cloth weaving machine, except for airjet and waterjettypes

39. Various kinds of electromotors gearbox single and variable-spead

40. Truck-mounted cranes of various types

41. Industrial and constructional escalators and elevators of various types

42. Mobile cranes, less than 30 tonnes

43. Flour and cereals processing machinery

44. Freon compressors

45. Stone cutting machines

46. Seed planters and row seeders of various types

47. Rakes and cultivators

48. Sprayers of various. types, (motorized knapsack, wheel-barrow, hand-borrow and tractor-mounted).

49. Furrowers

50. Potato planters and harvesters

51. Pistachio nut processing machines

52. Dikers

53. Trailorsof various kinds

54. Flame torches

55. Disks ofvarious types

56. Levelers

57. Post hole diggers

58. Threshers of various types

59. Rice polishing equipment
60. Universal lathes ofvarious types

61. Plate grinders

62. Ripsaw

63. Various kinds of universal milling machines, horizontal or vertical

64. Radial drilling machines

65. Column-type drilling machines

66. Bench grinders, flat grinders and grinding wheels

67. Open-end and ring wrenches

68. Pliers, needle-nose pliers, phasemetres, screwdrivers, locking plier wrenches, and adjustable wrenches of various kinds

69. All kinds of faucets and fixtures

70. Various kinds of non-electrical lift trucks

71. Plastic injection machines ofvarious kinds

72. Single-phase electromotors up to 4kw

73. Various kinds of tractors between 50 and 100hp

74. Ploughs, including one-way and two-wayploughs

75. Radioactive materials