Chapter
1. Goods' arrival to Iran's frontiers
As a general
rule, goods for display are imported into the country
through
ground, air and water frontiers and thereafter transported to
Fairs Customs
under various conditions.
1- Goods imported through ground frontiers:
Such goods, upon
arrival to
frontier, are generally transited to inland customs or fair
customs.
This type of goods are treated differently
if they are
imported under
TIR Carnet or an ordinary procedure.
a. Goods imported under TIR Carnet:
Seal of goods for display
carried
in truck, upon arrival to frontier, is inspected by customs
officers,
and if necessary, their lead is also inspected and assessed,
upon completion
of which truck may proceed its way to Fairs Customs.
At this
stage, representative of transport company
carrying all
necessary
documents, including a letter of introduction issued
by
embassies
of countries participating at fair should be present
at
frontier
customs for depositing necessary guarantee, so as the truck
could leave
customs without delay.
b. Goods imported under an ordinary
procedure ) Other than
TIR Carnet):
Goods imported under an ordinary customs procedure are
either
unleaded at the frontier customs or are transited outright
to
Fairs Customs.
Representative of the owner of goods already introduced
of representative
of transport company carrying documents necessary
for
performance of transit formalities, such as bill of lading, bill
of warehousing
(in case consignment is unloaded), invoice, certificate
of origin
and letter of introduction should be present at the frontier
customs and
fill up the transit declaration form.
2- Goods imported through air frontier: such
goods are sent to
Fairs Customs
after delivery to air frontier customs and issuance of a
bill of warehousing
by customs, introduction of necessary documents by
representative
of the owner of goods and completion of a
transit
declaration
form, as specified in paragraph above.
3- Goods
imported through sea frontier: such goods are either
unloaded
form ship and transported to customs warehouse or transited
outright to
Fairs Customs, as specified in paragraph above.
Goods for display
which are imported into the country under either
one of the
aforementioned procedures, are transported to FairsCustoms
after completion
of transit formalities, deposit of a guarantee or a
bank
guaranty or an undertaking submitted by embassies
concerned
amounting
to customs duties and taxes and commercial-benefit-tax plus
three
the value of the goods in company with the customs escort, the
cost of which
is paid by the person concerned.
|