GUIDE TO THE TABLES
1. The explanatory remarks appearing immediately before the Tables are
derived from, and represent the provisions of the Export-Import Regulations of
the Islamic Republic of Iran as they apply to the tariffs covered by each
chapter.
2.Columns following the description column represent the following:
(a) The CD column shows the rate ofcustoms duty percentage applicable to
the goods under H.S. code.
(b ) The CBT column indicates the rate of the commercial benefit tax
percentage applicable to the goods of the H.S. code.
( c ) The IC column shows the import condition of goods described under
the description column. The numbers appearing in this column are to be
interpreted as follows:
0 Entry is prohibited
1 Entry is subject to the approval of the Ministry of
Commerce
2 Entry is subject to the approval of the Ministry of
Industries and Mines
3 Entry is subject to the approval of the Ministry of
Agriculture Jihad
4 Entry is subject to the approval of the Ministry of
Health, Treatment and Medical Education
6 Entry is subject to the approval of the Ministry of
Petroleum
7 Entry is subject to the approval of the Ministry of
Culture and Islamic Guidance.
The appearance in the IC Column of more than one numeral indicates that
the entry of goods is subject to the approval of more than one Ministry. For
example, " 16" means that the importation requires the approval of
the Ministry of Commerce, and the Ministry of Petroleum, or for that matter,
" 124" means that the import will require the approval of three
Ministries, of Commerce, Industries and Mines, and Health, Treatment and
Medical education.
(d) The square symbols in the Remarks column refer
to footnotes given on the same page, and serve to provide additional comments
or to explain specific import requirements.
(e) The SUQ columns shows standard units of
quantity proposed by the World Customs Organization (WCO).