Extracted from the law concerning the first Economic, Social
and Cultural
Development Plan of the Islamic Republic of Iran,
approved on
11.11.1368 (31.1.1990) by the Islamic Consultative
Assembly .
( subject of the establishment of Special Economic Zones)
The Iranian Customs and the Ports and
Shipping Organization are required to establish protected Special Zones at the
frontier enterances or at the internal Customs for keeping in trust the raw
material and parts and components and manufacturing materials , imported
without transfer of foreign exchange, not later than six months from the date
of ratification of this law . importation of goods from the said zones for
internal consumptions shall be governened by the Export ‑ Import Regulations .
The owners of the goods may , without any formalities send abroad their
imported goods from the said entrances. The execution by‑law of this note shall
be approved by the Council of Ministers.