The Executive Bylaw
relating to paragraph "D" of the Note
(25) of the Law
concerning the Second Economic, Social and
Cultural Development
Plan of the Islamic Republic of Iran
(Special Economic Zones.)
In this Bylaw the following terms are
used in lieu of corresponding detailed phrases
The High Council:The High Council of Free Trade‑Industrial
Zones.
The Secretariat :The Secretariat of the High Council
of Free Trade‑ Industrial Zones.
The Zone: The special bonded Zone at port and
elsewhere which is established according to the paragraph "D" of the
Note No.25 of the Law cocerning the Second Economic,Social and Cultural Plan of
the Islamic Republic of Iran, or is set up according to the Note No.25 of the
Law concerning the First Plan.
The Zone Authority :The legal person who,by virtue of
this Bylaw shall take charge of the administration and management of the Zone.
The authorized activities in the Zone
are as follows:
1‑ Warehousing of goods in deposit.
2‑ Accelerating and facilitating access
to goods in order to set the stage for close activities of the owner of goods,
either raw material, machineries and other manufactured goods to domestic
consumers for the purpose of supporting the domestic production in the country.
3‑ Processing or changing of goods in
order to attain added value by using the potential facilities.
4‑Providing the necessary facilities
for the main domestic and foreign purchasers to have close access to their
required goods in these Zones, bringing the regional trading markets closer
together and developing the country's foreign trade
5‑Creating opportunities for the
regional trading activities with regards to the markets of countries in the
Central Asia, Caucasia and Trans‑Caucasia, relating to the Asian and European
countries, and other places and benefiting from these markets by utilizing all
internal and external transit facilities, exportation, and re‑exportation.
6‑Absorption of the domestic and
foreign capital and facilities for the above mentioned cases with the aim of
obtaining the required goals, with regard to the relevant laws and regulations.
Article 3
Import of goods from abroad or from
the Free Trade Industrial Zones of the country shall be done with the least
formalities, and internal transit of imported goods to the Zone shall be in
accordance with the relevant laws and regulations.
The clearance of goods from the Zone
into the country , necessitates the observance of the Exports‑Imports
Regulations.
The goods imported from abroad, or
from the Free‑Trade and Industrial Zones of the country or other Zones subject
to this by‑law may be exported without any formalities.
The Zone management can , after
classifying and assessing made by the Zonal sections transfer to the qualified
natural and legal persons the right to utilize them in the form of leasing. The
supervision of the manner of the utilization of such Zones shall be at the
discretion of the Zone management.
The holding period for goods imported
to the Zone shall be at the discretion of the Zone management.
The owner of the goods imported into
the Zone can declare, to the customs, all or parts of their goods for the
purpose of final or temporary importing into the country and clear the goods in
accordance with the relevant regulations.
In case the processing of the
imported goods to the Zone should amount to a degree that requires any changes
in its customs tariff,the amount of commercial benefit related to the above
goods for entry to other parts of the country shall be calculated and collected
as equivalent to the amount of the commercial benefit for the imported raw
materials and parts used in them.
Those exporting amounts of the goods,
manufacutred in the zone and permissible into the mainland, shall be subject to
the submition of foreign Exchange obligation equivalent to the amount of raw
materials and domestic made pieces worked in them.
Off‑loading,loading and warehousing
expenses of goods in the Zones which is managed by the government
administration , shall be determined on the basis of tariffs provided by the
Zone management and approved by the majority of the ministers members of the
High Council.
The importers of goods into the Zones
may transfer all or part of their goods to others against the separate
transactable warehouse receipts which shall be issued by the Zone management .
In such cases the bearer of the separate warehouse receipts shall be considered
as the owner of the goods.
Each Zone management is authorized
upon request of the applicant to take necessary actions to issue certificate of
origin of goods being exported from the Zone upon confirmation of the Iranian
customs. The Iranian banks are required to accept the certificates mentioned in
this Note.
Retail selling of goods in the Zone
is prohibited. The maximum amount of retail selling shall be determined by the
Secretariat .
The retail selling of goods subject
to the above mentioned article to the foreign tourists who intend to transfer
the goods abroad is allowed with the supervision of the Iranian customs.
All the (capital) goods imported into
the Zone for production or rendering service purposes, shall be exempt from the
General Exports‑Imports Regulations.
The ingress of such (capital) goods
into the to other parts of the country shall be subject to the General Exports‑Imports
Regulations.
The establishment of a Zone and
determining its relevant boundries shall be carried out according to the
requirements, priorities and proposals made upon the feasibility studies of the
Secretriat, in customs area with coordination of customs and in port area with
coordination of Customs, Ports and Shipping Organization as well as approval of
the majority of the ministers member of the High Council.
The Zone Authority shall be
established upon proposal made by the Secetriat and approval of the majority of
ministers member of the High Council. The Zone Manager shall be appointed by
the chairman of the Zone Authority.
All programmes, developing activities
and the Zone's land location as well as the following amendments, shall be
approved by the High Council of the Free Trade and Industrial Zones.
The Secretriat is in charge of
supervision on rightful execution of the present Bylaw , and is required to
submit a report of the functions of the Bylaw to the High Council once every
three months.