Article 28

The Ministry of Commerce in cooperation with the Ministry of Economic Affairs & Finance shall be required to complete the consolidation with the Commercial Benefit Tax of the "difference" collected by the Organization for the Protection of Consumers & Producers with customs dues etc, indicated in Article 15 of the Law, on the basis of approximate amounts in Rials which were applicable in 1999 (1378). The consolidated commercial benefit tax rates shall be communicated to the Customs Administration for application. Until such time as the consolidated rates of commercial benefit tax are communicated, the sums applicable shall be collected at the previous rates.

Note. The Ministry of Roads & Transportation is hereby authorized to clear free of commercial benefit tax aircraft spare parts, special repair equipment and tools and aerial navigation apparatus.

Article 29

Effective date of changes in commercial benefit tax

Goods existing in customs when changes to commercial benefit tax are communicated to the Customs Administration, shall be subject to these changes.

Article 30

Review of import price

If, in the course of order registration, the verification of import prices becomes necessary, the applicant of price review may consult experts or refer to customs records as provided for in Customs Affairs Law and the executive ordinance thereof.

Article 31

Passengers of Iranian or foreign nationality arriving in the country from abroad, or from Free Trade-Industrial Zones may import and clear, besides travel requisites and used personal effects which are exempted from customs duty and commercial benefit tax if deemed non-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 to customs duty and double commercial benefit tax, provided that the goods so imported are not religiously or legally prohibited, or imported for commercial purposes.

Note 1. Personal effects shall be judged by the Customs Administration of Iran.

Note2. 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 on Export-Import Regulations, shall not be subject to the facilities of this Article.

Article 32 *

Goods accompanying outgoing passengers

In addition to personal effects, the outgoing passengers of Iranian or foreign nationality may take Iranian goods without any restriction, plus foreign products up to a value ceiling specified in the ordinance concerning the incoming passengers, provided that neither of the two categories possesses a commercial attribute.

Note I. The egress of antiques and hand-written books are prohibited.

Note 2. Each passenger may take with him one piece of hand-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 seminaries may take a normal quantity of their household furniture on the completion of their work or education, without having to produce a license or commercial card.

* At present, each passenger may take one piece of hand -woven carpet measuring 6 square meters upon producing a passport.