A. Legally prohibited goods are those the importation or exportation of
which has been prohibited by laws.
B. Goods prohibited by the government include all items which have been
proclaimed as non-permissible according to the table appendixed to the Export
-Import Regulations, or other resolutions passed by the government.
Article 9
Any commercial transaction with the usurper regime of Qods is prohibited.
Article 10
For the purpose of Article 3 of the Law, the criteria for determining the commercial attribute of imports, and the manner in which the Commercial Card is issued, extended, cancelled, or waived are declared as follows: I. Criteria for determining the commercial attribute of goods.
Goods which are imported or exported for sale at
the discretion of the Customs Administration, shall be considered commercial
irrespective of whether they are sold in the original form, or after havi,g
undergone productive processing, separation and packaging.
Note. Following cases shall not be viewed as
commercial:
(i)Commercial and production-related samples, and
samples for inspection .nd testing in such quantity as can be reasonably
regarded by Customs as a sample.
(ii) Machinery, equipment, components and parts
required by the productive units who do not
hold a commercial card but import by the approval of the Ministry of Commerce
to meet their equirements as necessary.
(iii) Import and export of goods by executive
organs who act in compliance with their duties, and for the purpose of
achieving the objectives of their organization, and meeting their needs with
the notification of the Ministry of Commerce. In specific cases which the
Ministry of Commerce regards the imports as having commercial attribute, it
will inform the Council ofMinisters accordingly.
(iv) Export of goods by novice exporters, for a
maximum period of 6 months from the inception of their business, subject to
licensing by the Ministry of Commerce .
(v) Appliances and supplies required by research,
scientific, medical, educational, and laboratory units; catalogues, brochures,
and booklets containing technical and commerc al specification of goods;
technical blueprints; samples of no inherent value; and goods required by
contracto s and consultants, at the discretion of the Ministry of Commerce.
2. The manner in which the Commercial Card shall be
issued:
The Commercial Card shall be issued by the branches of the Iran Chamber
of Commerce, Industries & Mines in Tehran or the provinces to the
applicants who meet the following conditions. The d shall be valid for 5 years
upon the approval of the Ministry of Commerce.
Note. All cooperative companies shall obtain their Commercial Cards
exclusively from the Chamber of Cooperation of the Islamic Republic of Iran.
2.1. Iranian natural persons
2.1.1. To be passed 21 yearsofage.
2.1.2. To hold a certificate of completion of, or exemption from, the
milita service for men.
2.1.3. To have a background of 3 years in
commercial or productive ac ivities as confirmed by two persons holding
Commercial Card, or to produce university education credent als, or to hold a
production license issued by a ministry dealing with production affairs.
2: 1.4.To possess a placeofbusiness, whether owned
or leased , suitablefi rtheparticular lineofactivity. 2.1.5. To hold legal
books, and business registration form.
2.1.6. To maintain a checking account at one of the domestic banks.
2.1.7. Not to have an employment connection with
the state ministries, or anizations. 2.1.8. Not to be an involuntary, or
fraudulent banktrupt. 2.1.9.
Not to have an effective penal conviction.
2.2. Non-lranian natural persons
2.2.1. To meet all conditions required from
Iranian persons, excluding the certificate of completion of, or exemption from
the military service.
2.2.2. To hold valid work and
residence permits.
2.2.3. Reciprocal treatment of Iranians
residing in the foreigner's country of allegiance. In particular cases where
the issuance of a Commercial Card regardless of the reciprocity of the
applicant's country of allegiance is deemed necessary by the Ministry of
Commerce, the Ministry may authorize the Chamber to issue a Commercial Card to
this category of applicants, without making it conditional on reciprocal
treatment.
2.3. Juridical persons (whether incorporated
and registered in Iran, or incorporated abroad and then registered in Iran).
2.3.1. The managing director and chairman of
the board of directors of the company shall be required to satisfy the
conditions set forth in paragraphs 2.1.1,2.1.2,2.1.7 ,2.1.8, 2.1.9,2.2.2 and 2.2.3.
2.3.2. The management of cooperative
companies, state enterprises, and companies covered by the Industrial
Protection Law shall not be subject to the limitations referred to in paragraph
2.1.7.
2.3.3. Managers of state enterprises,
companies owned by the revolutionary organs, and those covered by the
Industrial Protection Law who have been appointed by state organizations or the
relevant organs, shall be exempted from producing the certificate referred to
in paragraph 2.1.9.
2.3.4. The company must also satisfy the
requirements set forth in paragraphs 2.1.4,2.1.5,2.1.6, and2.1.8.
3. How to extend a Commercial CardTo extend
the validity of a Commercial Card, the holder, or his representative, shall be
required to apply to the Chamber of Commerce, Industries & Mines, or of
Cooperation as appropriate, submitting the following documentation:
3.1. A certificate from the relevant tax
department showing that the holder has secured the approval regarding payment
of the finalized tax liability for the most recent tax year.
3.2. In cases where the holder of the card is
a juridical person, a notice published announcing changes, if any, in the
company's management as well as other changes. The holder should then refer to
the Ministry ofCommerce to have the extension approved. The card shall be valid
as of the extension date.
4. Exemption from the Commercial Card
4.1. Cooperative companies formed by the
inhabitants of frontier zones, in respect of imports required by households
residing in frontier zones, as per the relevant list and within the limits
specified therein regarding the number, quantity and value of such imports.
Export of goods in return for imports.
4.2. Iranian sailors employed on vessels
commuting between Iranian shores and other countries, in respect of imports
required by their families, within the limits specified regarding the number,
quantity and value.
4.3. Peddlers [hawkers], for the importation
of importable goods required in their province, or the neighbouring provinces,
provided that they hold a peddling card, and an import permit from their local
Department of Commerce in the respective city or province.
4.4. Iranian workers employed abroad, provided that they hold an employment record from the Ministry of Labour & Social Affairs, as per the relevant list, and within the limits contained therein regarding the number, quantity and value of such imports.
4.5. Goods imported or exported not to be so Id, as confirmed by the Customs Administration.
5. Dispute
settlement between the applicant of a Commercial Card and the Chamber of
Commerce, Industries & Mines, or ofCooperation:
If any dispute arises between the applicant
of a Commercial Card, and the Chamber of Commerce, Industries & Mines or of
Cooperation, either one of the parties may refer it to the Ministry of Commerce
for final decision, while stating the reasons in support of the claim.
6. If, after the issuance of the Commercial
Card the Ministry of Commerce becomes aware, beyond doubt, that the holder
failed to satisfy one or several of the conditions, or that he has been
disqualified of one or more of the conditions since the issuance of the Card,
it may directly act to cancel the Card, and notify the Chamber ofCommerce,
Industries & Mines, or of Cooperation as relevant. However, if either one
of the Chambers happens to learn of such a case, it must advise the Ministry
ofCommerce to cancel the Card.