Drawback procedures
If the Customs Administration has adequate
information on the quantity of primary materials, components, parts, packaging
materials, and other foreign inputs that have been incorporated in the
manufacture, preparation and packaging of export goods, it shall calculate the
amount of refund based on the prevailing CIF price of identical or similar
primary materials as well as on the percentage of customs duty, commercial
benefit tax, and other dues applied at the relevant date. In cases where the Customs Administration lacks
necessary information regarding the quantity of materials used, it shall
inquire it from the relevant productive ministry, to calculate the refundable
drawback. The Customs
Administration shall be required to advise the relevant organizations and
businessmen, through appropriate means, of the multipliers it has used or
obtained through the productive ministries. It shall be also required to
compile such multipliers to be made available to applicants.
Should the exporter contest the views
expressed by the Customs Administration or the productive ministry, he may
directly appeal to the Committee indicated in note 1 of Article 14 of the Law,
that convenes under the supervision of the Export Promotion Centre of Iran.
Note 1. Goods only finished, processed or packaged but not manufactured in Iran shall also be subject to this Article.
Note 2. The obligations indicated in Article
12 of the Law in respect of the quantity or number of temporary admissions,
shall be calculated on the basis of the multipliers referred to in this
Article.
Downstream
products of petroleum including crude oil, furnace oil, kerosene, diesel fuel
and gasoline shall be subject to specific regulations in respect of foreign
exchange bond or obligation. The export of other products derived from petroleum, and all other goods shall be
exempted from lodging foreign exchange repatriation bond. The observance of all
Criteria regarding plant, animal and human health as well as standards on the
basis of Schedules of export -import regulations and current laws of the
country related to the importation of goods of the afore -mention list is a
necessity .
Article 27
List and entry condition of goods importable against export exchange
In addition to the goods which, according to the current regulations, are permitted to be imported by the productive and trading units using export exchange, the Ministry of Commerce shall be authorized to add, in coordination with the Central BanK of the I.R. of Iran, other items to the list and promulgate it. If the import condition is eliminated from the tables annexed to this ordinance, the increase in the items covered by this Article shall be effected through coordination among the relevant productive ministries.
Note 1. The entry of goods contained in the
above list shall be compulsorily subject to the observance of the import
conditions, and all human, plant, and animal health criteria based on the
tables of the Export-Import Regulations as well as other laws prevailing in the
country.
Note 2. The Exchange Deposit Certificate may be transferred to other importers through the stock exchange, for importation of above items.
Note 3. The exchange earned from the export
of services (techno-engineering, hotel management, commercial services, transit
transport, services of Iranian labourers and employees abroad, and other
services as determined by the Ministry of Commerce in coordination with other
organs), shall be considered as deriving from exports. All benefits and
incentives provided for the export of goods shall also identically apply to the
export of services.
Note 4. Primary materials, parts, equipment,
and machinery required by productive units may be imported in return for the
export of their own products. These units may settle respective exchange
obligation equivalent to the value of goods imported (as per the customs
"green sheet" certificate). If any dispute arises between the
applicant and the Customs Administration as to the productive nature of the
exporting unit, and the export goods, the relevant Ministry (issuing operation
license) shall be the distinguishing authority.