The Central Bank of the Islamic Republic of Iran and Iran Customs Administration are required to send to the Ministry of Commerce and other relevant organizations and Iran Chamber of Commerce, Industries and Mines, at least once every three month, statistical statements concerning the letters of credit which have been opened and goods which have been cleared.
The government is required to specify the following matters in the executive ordinance concerning border trade exchanges:
1.
Localities or the depth of border tracts, residents of which
are authorized to engage in border trade business.
2.
Types and quantities of goods
which may be exported or imported by households residing in border regions or their
co-operatives, authorized
Iranian workers employed abroad, hawkers residing in frontier zones, mariners
and crew members of vessels commuting between the shores of the Islamic
Republic of Iran and other countries.
3.
The
requirements to be met by the aforesaid persons of groups.
4.
Conditions for exportation and importation of goods and
fulfillment of obligations.
Goods imported by households residing in frontier zones or their co-operatives, and by vessel crew members for their own personal consumption shall be exempted from 30 per cent up to a maximum of 100 per cent of customs duties and commercial benefit tax in the case of public provisions, and up to a maximum of 50 per cent of customs duties and commercial benefit tax in the case of home appliances, by the approval of the Council of Ministries.
Iranian workers and nationals permissibly employed abroad may import industrial machinery, tools and primary materials needed in the country, within the quantitative thresholds, and taking advantage of such percentage exemptions from commercial benefit tax as may be jointly set by the Ministry of Commerce, the Ministry of Labour and Social Affairs and the relevant industrial ministry, and approved by the Council of Ministers.
The government is authorized to set up border marketplace in any of the frontier zones as may be deemed beneficial, having taken into consideration such priorities as local potentiality, employment generation requirements and the expansion of commercial relation with the respective neighbouring country.
The
pre-exportation entry of materials and goods as temporary admission, to be
incorporated in the production, finishing, processing and packaging of export
goods are exempted from all import duties, except those designated as expenses
or fees, provided that valid security or promisory note be deposited with the
Customs Administration.
If the goods which are made of the imported materials and goods under this Article, are not exported within a prescribed period of time, it shall be the duty of the Customs Administration to prosecute the importer, in order to recover the government's rights.
Goods subject to this Article are exempted
from licenses set forth in the schedules annexed to the Export- Import
Regulations.
The importer shall not be necessarily bound to
export pro se, rather the relevant export certificate issued by the Customs
Administration shall be sufficient to relieve the obligation.