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 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.