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Regulations of Exports,
Imports And Customs in the Free Trade-Industrial Zones Decreed by the High ('ouncil of Free Trade-Industrial
Zones Septenihcr 11, 1994, No. K70t/38454 January 16, 1997, No. K570T/ 1120659 August 2, 1997, No. K 18425T/61173 Chapter One: Definitions Article 1 In these Regulations, the following terms are used in lieu of the respective
phrases: Zone: Each of the Free Trade Industrial
/ones as established by Law The Law: The Law on Administration
of Free Trade -Industrial Zones of the Islamic Republic of Iran, enacted in
1373, and other laws to be enacted in this respect in the future. Customs Territory: The state of the
Islamic Republic of Iran, its territorial waters and air space where the customs
and export and import laws of [lie country are fully enforced. High Council: The I ligh Council
of l:ree Trade- Industrial Zones of the Islamic Republic of Iran. Authority: The Organization of each
Free] rade Industrial Zone. Port and Airport charges: The amount
which an nwhorit~ collects from owners of goods and or air freight forwarders
for the provision of port and airport facilities fur the purpose of maritime
and air transport and aircraft traffic. Service charges: The amounts which
the Authority of each 'Lone collect for rendering warehousing, unloading transportation,
loading, stacking, storage operations, extraordinary testing and tariff classification,
issuance of the certificate of origin and other services rendered at the time
of provisional exportation or importation, transit, transshipment and returning
the goods abroad. Value Added: The difference between the price of tire goods
and the value of the material used in their production. Value: With respect to tile goods imported to Irce Zones, it is tile CIF price of the goods. Regulation on E.vports, Imports and Customs Affairs of the Free
Zones: Regulations enforced within the framework ofthc Law on Administrafion
of Frec Zones by an Authority, upon approval by I ligh Council. Custorns Authority: A division of the organization of the
Zone Authority which is responsible for enforcement of Fxport - Import Regulation
in each Zone. Customs Office Stationed in a Zone: A division ofthe organization of the Iranian Customs which is responsible for enforcement of the export import regulation. Chapter Two: Authorized Customs Activities and
Operations in a Zone and Regulations thereof A. Import of goods into Free Trade‑Industrial Zones Article 2 Import of any kind ofgoods to each of the Zones is permitted with tile exception ofthe goods which are prohibited in accordance to Islamic laws or the laws of the country in which the Zones names are stiprrlirted or are unauthorizcd in accordance with special regulations of a Zone. Note Import of goods originally produced in Israel is prohibited. Article 3 The Authority is required to communicate with the Ministry of Commerce and Iranian Customs monthly statistics of all the goods imported into the Zone for keeping customs statistics and records. Article 4 The procedure for the importation of goods into a Zone, entailing minimum formalities shall be drawn up by the Authority of a Zone, but in all cases observance of the rules and regulations pertaining to hygiene, security, culture and standards, in accordance with the prevailing norms in the Zone, shall be mandatory. Note Human hygiene standards shall be set by the Authority in coordination with the Ministry of Health, Treatment and Medical Education. Artiele 5 Inrportation of goods into a Zone is authorized in the Fullowing manner
anal shall be overhand by these Regulations: 1
. Goods such as construction materials, tools and construction implements
for building, manufacturing, commercial services, housing and infrastructure
purposes (excluding decorative items and furniture) that enter a Zone from abroad
or other parts of the country arc, at the discretion of the Zone Authority and
in quantities needed, exempt from payment of port and airport charges but are
subject to service charges. 2.
Machinery, raw materials, components, and parts required for production,
productive equipment and implements, spare parts for producing machinery fur
capital transportation vehicles (excluding passenger cars and leisure boats)
are exempt from payment of port and import charges but are subject to service
charges. 3. Goods that
enter a Zone from abroad or from other Free Zones (excluding goods specified in paragraph
( I ) and (2) ofthis Article and are conclusively
cleared from Customs shall be sub ,lect to the payment
of port and airport charges, in the event that (lie
said goods arc re exported, the port and airport charges shall
be reimbursed. 4. Entry of goods
for safekeeping in bonded warehouses for a specified period is authorized. The
transfcr of such goods to the said warehouses is subject to internal transit
formalities of the Zone concerned and the use and transport of goods from the
said warehouse without the knowledge and authorization of procedures of the
Authority shall be considered a violation of~the Regulations. 5. Excepting the cases where the Authority of a Zone may decide other arrangements, temporary importation of goods from abroad, other free Zones of the country or front the customs territory, fir display at titirs and exhibitions, re‑export, re‑packaging, separating, grading and sorting, clearing, mixing and similar purposes is within the authority of each lone. The use or sale of such goods in the Zone which is imported Irom abroad, shall be subject to port and airport charges, based on the value of the goods at the value date of'their entry into the Zones, and the customs formalities are finalized. Note The goods that enter a Zone from abroad or form other Free Zones or
from outer parts of the country For the purpose of finishing or repair are authorised
imports of a temporary nature and in accordance with the rules of the Zone and
upon payment of service charges but are exempt from port and airport charges
the time limit fits keeping such goods in a zone on a temporary basis shall
be a maximum of two years. 6.
The entry and unloading of goods in lone ports its designated by the
Authority fur the purpose of transshipment and eternal transit are permitted,
subject to the payment of service charges and the completion of required
formalities. 7. All the goods transported from abroad destined fits the Free Zones or from Free Zones destined tier almiad passing through the mainland are subject to the regulations and procedures of loreign transit subject of Article (7) of the Regulations on Customs Affairs Law which shall be implemented with utmost simplicity and minimum formalities. Note External transit of legally prohibited goods requires the authorization
of the I ligh Council of'Free Zones. B. Exportation and Exit of Goods from the Free Trade- lndristrial Zones of the lslunric Repuhlie of Iran Article 6 Upon observance of respective Regulations, the Authority is authorised to issue certificates of origin for goods which leave the Zone. The respective official authorities within the Iranian territory are obliged to accept such certificate of origin. Article 7 Thc exporlalion of goods Irotrr the Free Zones are subject to the guidelines determined by the Authority within the framework of these Regulations which shall be implemented with utmost simplicity and minimum formalities. Note The manifest of vehicles leaving a Zone for the destination of foreign countries, other Free Zones and or other parts ofthe Country is valid, upon confirmation by the Authority. Article 8 The Autluority is required to report to the Ministry of Commerce and Iranian customs monthly statistical recordings. Article 9 The exportation or exit of goods from a lone is authorized in accordance
With regulations and in the following manner: 1. The exportation
of goods manufactured in The Zone to foreign countries or other Free Zones of
the country, regardless of whether the raw materials used in tlrcir production
arc originated from inside the country, foreign countries or other Free Trade
Zones of the country, is authorized but requires submission of an export declaration
for statistical records keeping. 2. The
importation of goods manufactured in the Zone into other parts of the country
is exempt from customs duties and commercial benefit tax to the extent of their
value added plus the value of the raw materials used therein, customs duties
and commercial benefit tax shall be levied only oft imported raw materials and
parts used in such goods. 3.The importation of foreign good (including consumer goods, raw materials, machinery and other goods) which are shipped intact from a Lone to other parts of the country is permitted, but their clearance from . customs is subject to observance of the general Fxport Import Regulations
and customs regulations of the country. 4. The exportation of domestic goods, if intact, a Zone to
foreign countries is subject to compliance with the general Export Import Regulations
of the country. 5.
The temporary entry of goods to a Zone from other parts of the country
for the purpose of repairs or finishing which are returned to the country after
finishing or repairs, is authorized and is subject to the procedures set forth
ill the Customs Law,They are exempt from customs duties and commercial benefit
tax with respect to the amount of the wages paid for such repairs and finishing,
but replaced or added parts and components and prices of foreign origin shall
be subject to customs duties and commercial benefit tax on the basis of the
general Export‑Import Regulations of the country; 6. The temporary exit of goods from a Zone to a foreign destination or other parts of the country (excluding the goods that have entered into a Zone from other parts of the comary) is permitted upon obtaining prior authorisation Froin The Authority, such goods .ire exempt from port and airport charges when returned to the lone. Article 10 The exportation or exit of goods from the premises of a Zone in any one of the manners mentioned in paragraphs of Article (9) is subject to the payment of service charges to a Zone, if services and facilities of the respective Zone are utilized. C. Regulations on Gonds
Accompanying Passengers Article I I Note Natural or legal persons intending to reside in a Zone for more than one year and whose residence is approved by tire Authority are allowed to import into a Zone only once their household appliances and office equipment in reasonable quantities without payment of port and airport changes. Article 12 Travelers who depart directly to a foreign destination from a Zone are allowed to take along all goods (excluding (lie goods prohibited by religion or law) without obtaining authorization, provided that tire goods arc not a ofcommercial nature. Note Sending out antiques, handwritten books, original cultural objects and
various coins is not permitted. Article 13 D. Regulation Violations Article 14 The Authority is required to refrain from clearance front customs the goods whose importation is prohibited or can not be cleared from customs in accordance with the Zone's regulations, excluding the religiously or legally prohibited goods, in which the nimes of the Free Zones are stipulated if such goods are declared with full name and complete particulars and specifications for the purpose of final importation, and the free Zones must notify in writing the owner of the goods or his representative that he must send the goods out of the Zone within a maximum period of time determined by the Authority. Goods prohibited by religion or law shall, in which the names of the Free !ones are stipulated, he governed by relevant regulations. E. Miscellaneous Regulations Article 15 Article 16 Air and maritime freight forwarding agencies and owners or users of transport vehicles are required to submit, at the time of the entry of the transport vehicles into the authorized airport, port and or land terminals, to the Authority one photocopy or copy of the bill of lading relating to each item of the goods attached to the list of the whole cargo. Article 17 Control of and supervision over the importation and exporlalion of goods from the Free Zone to other parts of the country shall be the function of Castoms Office of the Islamic Republic of Iran. the head of customs office stationed to a Zone shall be appointed by the Director of the Customs Office, upon the proposal by the Authority. Note The control of and supervision Over the importation and exportation of
goods from the Free Zone to other countries shall he the function of the Authority
Customs Office, in accordance with these regulations and the relevant legal
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