Immediately upon termination of exhibition, clearing agents have to dispose
 inventory  goods  of temporary admission, nature, and to fill up pertinent
 declarations  forms  and  to make a request for performance of Customs
 formalities.
    In view of the fact that this phase of Customs, Formalities is very
 important,  therefore,  clearing  agents  are  requested  to  pay  due
 attention to the following formalities, so that parallel to the speedy
 disposal  of  goods,  their  liability  to any probable legal penalties
 cease to exist.
    Goods  entering  into  Fair 's  premises  are  disposed  of  in  the
following manners.
    1-  Goods  wholly or partially returned to the country of origin: At
 this  phase  clearing  agent fills up the declaration form of returned
 goods  in  three copies, attached the original of temporary admissions
 to them and makes a request for their return to the country of origin.
 Fairs Customs upon receipt of request and after performance of Customs
 formalities  sends  the goods in company with a Customs escort to exit
 frontiers the cost of which is borne by the owner of goods.
    2-  Goods  disposed  of during exhibition by various manners: It is
 possible  that  during  exhibition some goods such as paint and lumber
 are  used in booth construction, or edible goods are consumed by booth
 staff,  and above all, some goods are distributed as gift or specimen,
 among visitors and/or dedicated to them. Disposal of such goods is one
 of the most important duties assumed by clearing agents. The clearing
 agent fills up the definite consumption declaration form in two copies
 and attached similar temporary admission documents to them.
    Kind  attention  of  honourable participants and clearing agents is
 drawn  to  the  fact that under Iran Customs law and the International
 Customs   Convention  only  consumption  and  gift  goods  having  the
 following  conditions,  are relieved from payment of Customs duties and
 taxes.  Goods not fulfilling the said conditions are liable to Customs
 duties  and  Commercial-Benefit-Tax  as provided in the Annual General
 Export and Import Regulations of Islamic Republic of Iran.
    a.  Small  specimens  of  foreign goods, foodstuffs and beverages:
 This type of specimens should have the following conditions:
    (1)  Gratuitously  distributed  among  visitors  &  or  consumed at
 exhibition,
    (2) Having a publicity nature and a negligible value,
    (3)  Being  unsuitable  for  trade transactions or for purchase and sale
    (4)  Their  total  value  and  quantity  are  considered by Customs
 authorities  of  Iran  (Fairs Customs) as acceptable and proportionate
 with the nature of exhibition and the exhibitor.
    b.  Low  value  products:  Products such as paints, wall papers and
 similar  goods  used  for  construction,  decoration  and equipment of
 booths with due approval of Fairs Customs Officers.
    c.   Printed    matter,   catalogues,   commercial  advertisements,
 price lists and other publicity advertisements, calendars, pictures not
 provided  with  a  case, which  are  clearly  intended  for advertising
 foreign goods, provided that:
(1) Are distributed among visitors and/or used at Fair 's premises
(2) Their total value and quantity are considered acceptable and
proportionate by Fairs ' Customs Officers.
Kind  attention of participants is drawn to the fact that alcoholic
 beverages,  importation  of  which  is prohibited, as well as fuel and
 tobacco are not subject to any of the various Customs exemptions.
    Apart  from  the above, all goods and especially consumption goods,
 taken  out  of booths and Fairs enclosures, by one way or another, are
 liable  to  payment  of Customs duties and Commercial-Benefit Tax plus
 three times CIF value
    3.  Goods  Cleared for home use: In this case goods for display are
 sold by participants to visitors in compliance with their negotiations
 & mutual  agreements. In case the necessary clearing paper is obtained
 the  owners  may  clear  their  goods  by  introducing  the pertinent
 declaration  form  to  Customs.  Otherwise  the goods are delivered to
 Customs warehouse and a bill is issued accordingly. The owner of goods
 or his representative should obtain the necessary permission and clear
 the goods within four months.