Islamic Republic of Iran Ministry of Commerce   
  
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 Chapter 5. Recommendations and explanations

    In  addition  to  above  subjects  the kind attention of honourable
 participants  is  drawn to the following points which are provided for
 elimination  of  ambiguities  and  for  better  use  of the facilities
 granted.
   1.  Any loss,  wastage  and/or  injury  sustained by goods for display
 (which  have  to  be  brought  to  the  attention of Customs Officers)
 exceeding  the  amount  covered  by  exemption specified in Chapter 3,
 paragraph  2  are  liable  to  payment  of  Customs duties, Commercial
 Benefit-Tax  and  Customs costs, the amount of which will be recovered
 from the taken financial undertaking.
    2.  Deposit  of  guaranty  deposited  by private companies against
 declarations of temporary admission will be refunded or rendered null
 when  the  imported  goods  are  returned  to the country of origin or
 cleared   from  Customs  and/or  delivered  to  Customs  warehouse  in
 compliance with contents of Chapter 3.
    3.  Documents  of goods for display should be issued in the name of
 Fairs Customs, otherwise their exhibition will not be allowed.
    4.  Goods  and  publicity facilities, such as catalogues; brochures
 and  specimens of commercial advertisements and all kinds of firms and
 slides  contrary  to the morality of Islamic Republic of Iran will not
 be  allowed  for  presentation  and  exhibition.  In  any  case,  such
 facilities  should  be  approved by representatives of the Ministry of
 Islamic Guidance before distribution. Brochures and home-made goods,
 as well as, these previously cleared are subject to the aforementioned regulations.
    5. Participants at exhibition are requested to  furnish  themselves
 with sufficient copies of necessary documents, such as bill of lading,
 invoice, certificate of origin and detailed  list  of  goods  for  the
 purpose of expediting  and   facilitating ot  Customs  formalities at
 various phases which   declarations of temporary admission of returned
 and definitely cleared goods are introduced to Customs Officers.
    6. Considering that goods imported for display should be returned
 to  their  country of  origin or  disposed  of  under  other  Customs
 procedures,  as  stated  above, at the end of Fair, Participants are
 requested to fill up duly the declaration of  temporary admission and
 attach necessary papers there from the  very  beginning. In the
 meantime, goods of temporary admission nature should  conform   to the
 contents of papers   attached to  their  declaration,  otherwise,   in
 addition of a   probable interruption in the normal course of   Customs
 formalities, they  will  be  treated in accordance with the relevant
 regulations of Islamic Republic of Iran.
    7. It is emphatically   recommended  that the participants   before
 sending the   consumption   goods,   especially   those   intended for
 distribution   or   granted   as  gift, to get necessary information
 regarding their basic of Customs duties and Commercial- Benefit-Tax.
 In case  you  are not able to collect the required information you may
 refer to Fair  Customs Officers before distributing the goods, because
 your   unawareness is not a cause for non-implementation  of the
 regulations in force.
    8. In accordance with the deposited financial  undertakings  try to
 dispose of goods at the same year  that the   exhibition is organized,
 because  unfulfilled   undertakings  will be observed at next year and
 proper legal action will be taken accordingly.
    9. In case you have to make some changes in number of cases. bails
 and parcels of temporary   imported   goods,   it should be with prior
 permission of Fairs Customs, otherwise you  will   be held responsible
 for subsequent difficulties that may arise.
    10. According to international  regulations   goods for display are
 not authorized to be taken out of  exhibition premises, therefore, for
 observing   mutual   respect   and   benefiting   from   utmost   good
 understanding,   you   are   kindly   requested  to observe this point
 precisely and to point out the same to persons in-charge of booths.
    Since Fairs Customs is  responsible   for   due   implementation of
 relevant regulations,   participants   will   be  held responsible for
 difficulties arising from their non-observance.
    11. In the event that for economizing  in  transport  and   similar
 costs goods not intended for display ( goods  used  by  embassy  staff
 and/or by commercial attache 's) are   imported into   Fair's  premises

 cover of separate documents and should be   immediately   delivered to
 Customs warehouse. Customs formalities of such goods will be performed
 in accordance with the regulations in force.
    12. Since sending of necessary documents, comprising of  form of
 general undertaking, letter of introduction of transport  company  and
 clearing agents,   and   signature   specimens   of   the   authorized
 representative of  embassy   concerned to  the Foreign Ministry of the
 Islamic Republic of Iran in due time is  of  utmost importance, hence,
 it is recommended that four sealed copies of  documents in question to
 be forwarded from  country  of   origin  at   least   one month before
 transportation of goods for display to Ministry of Foreign Affairs.
 Further please note   that goods ' arrival prior to Fair's opening will
prevent many difficulties.