Regulations
of Exports, Imports And Customs in the
Free
Trade-Industrial Zones
Decreed
by the High ('ouncil of Free Trade-Industrial Zones
Septenihcr
11, 1994, No. K70t/38454
January
16, 1997, No. K570T/ 1120659
August
2, 1997, No. K 18425T/61173
Chapter
One: Definitions
Article
1
In
these Regulations, the following terms are used in lieu of the respective
phrases:
Zone:
Each of the Free Trade Industrial /ones as established by Law
The Law: The Law on Administration of
Free Trade -Industrial Zones of the Islamic Republic of Iran, enacted in
1373, and other laws to be enacted in this respect in the future.
Customs
Territory: The state of the Islamic Republic of Iran, its territorial waters and
air space where the customs and export and import laws of [lie country are fully
enforced.
High Council: The I ligh Council of
l:ree Trade- Industrial Zones of the Islamic Republic of Iran.
Authority: The Organization of each
Free] rade Industrial Zone.
Port and Airport charges: The amount
which an nwhorit~ collects from owners of goods and or air freight forwarders
for the provision of port and airport facilities fur the purpose of maritime and
air transport and aircraft traffic.
Service
charges: The amounts which the Authority of each 'Lone collect for rendering
warehousing, unloading transportation, loading, stacking, storage operations,
extraordinary testing and tariff classification, issuance of the certificate of
origin and other services rendered at the time of provisional exportation or
importation, transit, transshipment and returning the goods abroad.
Value
Added: The difference between the price of tire goods and the value of the
material used in their production.
Value: With respect to tile goods imported to Irce Zones, it is tile CIF price of the goods.
Regulation on E.vports, Imports and Customs
Affairs
of the Free
Zones: Regulations enforced within the framework ofthc Law on Administrafion of
Frec Zones by an Authority, upon approval by I ligh Council.
Custorns
Authority: A division of the organization of the Zone Authority which is
responsible for enforcement of Fxport - Import Regulation in each Zone.
Customs Office Stationed in a Zone: A division ofthe organization of the Iranian Customs which is responsible for enforcement of the export import regulation.
Chapter
Two: Authorized Customs Activities and
Operations in a Zone and Regulations thereof
A. Import of goods into Free Trade‑Industrial Zones
Article
2
Import of any kind ofgoods to each of the Zones is permitted with tile exception ofthe goods which are prohibited in accordance to Islamic laws or the laws of the country in which the Zones names are stiprrlirted or are unauthorizcd in accordance with special regulations of a Zone.
Note
Import of goods originally produced in Israel is prohibited.
Article
3
The Authority is required to communicate with the Ministry of Commerce and Iranian Customs monthly statistics of all the goods imported into the Zone for keeping customs statistics and records.
Article
4
The procedure for the importation of goods into a Zone, entailing minimum formalities shall be drawn up by the Authority of a Zone, but in all cases observance of the rules and regulations pertaining to hygiene, security, culture and standards, in accordance with the prevailing norms in the Zone, shall be mandatory.
Note
Human hygiene standards shall be set by the Authority in coordination with the Ministry of Health, Treatment and Medical Education.
Artiele
5
Inrportation
of goods into a Zone is authorized in the Fullowing manner anal shall be
overhand by these Regulations:
1 . Goods such as construction materials, tools and
construction implements for building, manufacturing, commercial services,
housing and infrastructure purposes (excluding decorative items and furniture)
that enter a Zone from abroad or other parts of the country arc, at the
discretion of the Zone Authority and in quantities needed, exempt from payment
of port and airport charges but are subject to service charges.
2. Machinery, raw materials, components, and parts
required for production, productive equipment and implements, spare parts for
producing machinery fur capital transportation vehicles (excluding passenger
cars and leisure boats) are exempt from payment of port and import charges but
are subject to service charges.
3.
Goods that enter a Zone from abroad or from other Free
Zones
(excluding goods specified in paragraph ( I ) and
(2)
ofthis Article and are conclusively cleared from
Customs
shall be sub ,lect to the payment of port and
airport
charges, in the event that (lie said goods arc re
exported,
the port and airport charges shall be
reimbursed.
4.
Entry of goods for safekeeping in bonded warehouses for a specified period is
authorized. The transfcr of such goods to the said warehouses is subject to
internal transit formalities of the Zone concerned and the use and transport of
goods from the said warehouse without the knowledge and authorization of
procedures of the Authority shall be considered a violation of~the Regulations.
5. Excepting the cases where the Authority of a Zone may decide other arrangements, temporary importation of goods from abroad, other free Zones of the country or front the customs territory, fir display at titirs and exhibitions, re‑export, re‑packaging, separating, grading and sorting, clearing, mixing and similar purposes is within the authority of each lone. The use or sale of such goods in the Zone which is imported Irom abroad, shall be subject to port and airport charges, based on the value of the goods at the value date of'their entry into the Zones, and the customs formalities are finalized.
Note
The
goods that enter a Zone from abroad or form other Free Zones or from outer parts
of the country For the purpose of finishing or repair are authorised imports of
a temporary nature and in accordance with the rules of the Zone and upon payment
of service charges but are exempt from port and airport charges the time limit
fits keeping such goods in a zone on a temporary basis shall be a maximum of two
years.
6. The entry and unloading of goods in lone ports
its designated by the Authority fur the purpose of transshipment and eternal
transit are permitted, subject to the payment of service charges and the
completion of required formalities.
7. All the goods transported from abroad destined fits the Free Zones or from Free Zones destined tier almiad passing through the mainland are subject to the regulations and procedures of loreign transit subject of Article (7) of the Regulations on Customs Affairs Law which shall be implemented with utmost simplicity and minimum formalities.
Note
External
transit of legally prohibited goods requires the authorization of the I ligh
Council of'Free Zones.
B. Exportation and Exit of Goods from the Free Trade-
lndristrial Zones of the lslunric Repuhlie of Iran
Article
6
Upon observance of respective Regulations, the Authority is authorised to issue certificates of origin for goods which leave the Zone. The respective official authorities within the Iranian territory are obliged to accept such certificate of origin.
Article
7
Thc exporlalion of goods Irotrr the Free Zones are subject to the guidelines determined by the Authority within the framework of these Regulations which shall be implemented with utmost simplicity and minimum formalities.
Note
The manifest of vehicles leaving a Zone for the destination of foreign countries, other Free Zones and or other parts ofthe Country is valid, upon confirmation by the Authority.
Article
8
The Autluority is required to report to the Ministry of Commerce and Iranian customs monthly statistical recordings.
Article
9
The
exportation or exit of goods from a lone is authorized in accordance With
regulations and in the following manner:
1.
The exportation of goods manufactured in The Zone to foreign countries or
other Free Zones of the country, regardless of whether the raw materials used in
tlrcir production arc originated from inside the country, foreign countries or
other Free Trade Zones of the country, is authorized but requires submission of
an export declaration for statistical records keeping.
2. The importation of goods manufactured in the
Zone into other parts of the country is exempt from customs duties and
commercial benefit tax to the extent of their value added plus the value of the
raw materials used therein, customs duties and commercial benefit tax shall be
levied only oft imported raw materials and parts used in such goods.
3.The importation of foreign good (including consumer goods, raw materials, machinery and other goods) which are shipped intact from a Lone to other parts of the country is permitted, but their clearance from . customs is subject to observance of the general Fxport
Import Regulations and customs regulations of the country.
4. The exportation of domestic goods, if intact, a
Zone to foreign countries is subject to compliance with the general Export
Import Regulations of the country.
5. The temporary entry of goods to a Zone from
other parts of the country for the purpose of repairs or finishing which are
returned to the country after finishing or repairs, is authorized and is subject
to the procedures set forth ill the Customs Law,They are exempt from customs
duties and commercial benefit tax with respect to the amount of the wages paid
for such repairs and finishing, but replaced or added parts and components and
prices of foreign origin shall be subject to customs duties and commercial
benefit tax on the basis of the general Export‑Import Regulations of the
country;
6. The temporary exit of goods from a Zone to a foreign destination or other parts of the country (excluding the goods that have entered into a Zone from other parts of the comary) is permitted upon obtaining prior authorisation Froin The Authority, such goods .ire exempt from port and airport charges when returned to the lone.
Article
10
The exportation or exit of goods from the premises of a Zone in any one of the manners mentioned in paragraphs of Article (9) is subject to the payment of service charges to a Zone, if services and facilities of the respective Zone are utilized.
C.
Regulations on Gonds Accompanying Passengers
Article
I I
Travelers, whether Iranian or foreigners, who directly enter a Zone through
authorizcd airports or ports are allowed to bring along into a Zone goods
(excluding the goods prohibited by religion or law) to the extent that they are
not of commercial nature and clear there without payment of airport changes.
Note
Natural or legal persons intending to reside in a Zone for more than one year and whose residence is approved by tire Authority are allowed to import into a Zone only once their household appliances and office equipment in reasonable quantities without payment of port and airport changes.
Article
12
Travelers who depart directly to a foreign destination from a Zone are allowed to take along all goods (excluding (lie goods prohibited by religion or law) without obtaining authorization, provided that tire goods arc not a ofcommercial nature.
Note
Sending
out antiques, handwritten books, original cultural objects and various coins is
not permitted.
Article
13
Goods accompanying travelers who intend to leave a Zone for other parts of the
country shall be subject to the general Export‑ Import Regulations of the
country.
D. Regulation Violations
Article
14
The Authority is required to refrain from clearance front customs the goods whose importation is prohibited or can not be cleared from customs in accordance with the Zone's regulations, excluding the religiously or legally prohibited goods, in which the nimes of the Free Zones are stipulated if such goods are declared with full name and complete particulars and specifications for the purpose of final importation, and the free Zones must notify in writing the owner of the goods or his representative that he must send the goods out of the Zone within a maximum period of time determined by the Authority. Goods prohibited by religion or law shall, in which the names of the Free !ones are stipulated, he governed by relevant regulations.
E.
Miscellaneous Regulations
Article
15
Wherever it turns out after customs clearance of goods, that the funds whose
collection a duty of the Authority were received in excess of or less than the
required amount, the Authority and the owner ofthe goods can claim and receive,
as the case may be, the respective differential within tour months from the date
of'signing the clearance document of the goods concerned.
Article
16
Air and maritime freight forwarding agencies and owners or users of transport vehicles are required to submit, at the time of the entry of the transport vehicles into the authorized airport, port and or land terminals, to the Authority one photocopy or copy of the bill of lading relating to each item of the goods attached to the list of the whole cargo.
Article
17
Control of and supervision over the importation and exporlalion of goods from the Free Zone to other parts of the country shall be the function of Castoms Office of the Islamic Republic of Iran. the head of customs office stationed to a Zone shall be appointed by the Director of the Customs Office, upon the proposal by the Authority.
Note
The
control of and supervision Over the importation and exportation of goods from
the Free Zone to other countries shall he the function of the Authority Customs
Office, in accordance with these regulations and the relevant legal guidelines.