Islamic Republic of Iran Ministry of Commerce   
  
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 Chapter 2. Temporary admission

    Foreign goods intended for display are imported into country either
 under  undertaking  of  embassies  and /or by private and individual
 companies.
    1-  Goods imported by embassies:  In this case foreign companies
 participate at fair under cover of the state to which they belong and
 by way of their pertinent embassy in Iran. Performance of formalities
 concerning temporary admission of such goods is as follows:
    a.  Nomination  of a clearing agent preferably, chosen from company
 staff  or  from persons who have sufficient experience in the field of
 exhibition and customs.
    b.  Introduction  of  one  or  more  persons  of the embassy staff,
 together  with  their signature specimen for signing documents related
 to customs affairs.
    c.  Signing of an undertaking in accordance with the form forwarded
 by the customs for guaranteeing all financial undertakings relating to
 customs affairs.
    d.  Documents  in  question  are  translated  and  conformed by the
 Ministry  of  Foreign  Affairs of Islamic Republic of Iran and sent to
 Iran  Customs  Administration,  Bureau of Exports and Imports, for due
 consideration  and determination of the time-limit for their temporary
 admission,  which finally are forwarded  to  Fairs  Customs  for
 implementation.  In the event that the above-mentioned documents are not
 delivered to Fairs Customs goods will not be allowed to be unloaded in
 the pertinent booth.
    e.  Submission  of  other  documents,  including  transport bill of
 lading,  invoice,  certificate of origin, power of attorney, letter of
 introduction of the clearing, agent and packing list.
    f. Submission of a special undertaking for each declaration form of
 temporary admission, provided by Customs containing some information,
 such as number  of  packages,  weight, No. of bill of lading, etc...
 which  is  attached  to  declaration form of temporary admission, when
 filled  up by the agent and signed and sealed by the person introduced
 by embassy.
    At  this  stage, representative introduced by embassy duly fills up
 the declaration form of temporary, admission in two copies and submits
 them to Customs, together with documents mentioned in paragraphs  and 
 above (evidently, the original of documents are attached to
the  first copy and their copies to the second copy of the declaration
 form of temporary admission.
    Upon completion and presentation of declaration form to Customs, it
 is duly controlled in different offices of Customs and a goods permit
 is  issued. Then  the goods are checked against documents attached to
 declaration  form,  and in case of conformity, packages are opened and
 stacked in fair 's booths.
It is recommended that representatives  of  all embassies whose
 states  participate  at fair to be present at this stage carrying with
 them  the documents in question for enabling completion of declaration
 form and performance Customs formalities at the same time.
    2.  Goods  imported  by  foreign  companies  and by individuals: In
 general  foreign  companies  either have an official representative in
 Iran or participate at fair on their own initiative. In both, Customs
 formalities are as follows:
    a. Introduction of a clearing agent.
    b.  Receipt  of  a temporary admission permit from Bureau of Export
 and Import of Iran Customs Administration.
    c.  Deposit  of  a cash guarantee or a bank guaranty equivalent to
 three times the goods '  value plus  Customs  duties
Commercial-Benefit-Tax and other Customs charges.
    d.  Submission  of  other  documents  including  transport  bill of
 lading, invoice certificate of origin, power of attorney issued in the
 name  of  clearing  agent,  rent certificate of a booth issued by Fairs
 Organization  and if necessary, bill of warehousing and / or clearing
 paper of the  transport  company.  At  this  stage representative of
 transport company fills up the declaration form of temporary admission
 in two  copies  (the original of the said documents is attached to the
 first copy and their copies to the second copy of the declaration form
 of  temporary  admission)  and  submits  them  to  Fairs Customs. Upon
 completion  of  formalities  referred  to  in  paragraph1, goods are
 stacked in booths.