Customs terminology

  • Goods Declaration: A written or verbal statement that, in accordance with this Law, declarant specifies the custom procedure for the commodity and provides the information required to comply with the Customs regulations.

 

  • Declarant: Declarant is owner of the goods or legal representative who declares the goods to the Customs in accordance with the provisions of this law. In electronic declaration, the goods’ owner or his legal representative shall be deemed to be the owner of the goods or the legal representative of the declarant on the basis of a certificate from the certification centers.

 

  • General Declaration: A document whereby a transportation company announces a list of products to be unloaded or loaded when entering or leaving a vehicle.

 

  • Customs Areas: Warehouses, docks, piers, airports, railway stations, yards and any place under Customs supervision and used for storing goods for Customs formalities. These could be Customs warehouses, special warehouses and public cold storage.

 

  • Clearance: The removal of goods from Customs offices after passing the Customs formalities.

 

  • Delivery Order: This is a document whereby the carrier declares to the Customs that Customs formalities can be done by goods’ receiver after authentication.

 

  • Customs Formalities: All operations performed in compliance with Customs regulations.

 

  • Guarantee: Cash, bank guarantee and a valid insurance policy, which are deposited with the Customs to comply with the requirements of the Customs Regulations.

 

  • Commitment: Acceptance of a written or electronic requirement that obliges a person to perform or not to perform an action for the Customs.

 

  • Customs Duties: Customs duties equal to four percent of the Customs value of the goods plus the commercial profit determined by the Cabinet, plus the funds that the Customs is legally responsible for its collection and are subject to the definitive imports of goods but don’t include the cost of services.

 

  • Inward Transit: The entry of goods into the Customs areas and the departure of the goods from the said areas without discharge and delivery in these areas in accordance with the provisions of this law.
  • Declaration day: when the signed declaration is provided by the declarant to the Customs with the relevant documents manually or electronic, and the registration office number is assigned to it.

 

  • World Customs Organization: An international intergovernmental organization established under the Convention dated 15 December 1950, and Iran joined it in February 1959.

 

  • International Shipping Company: a legal person authorized by law to perform international shipping operations.

 

  • Owner of a commercial goods: a person whose original copy of the purchase and carrying documents has been issued in his name, and the delivery order shall be in his name, or such documents shall be duly signed and authenticated in his name by the competent authority.
  • Customs territory: A part of the country territory where the Customs law is applied.

 

  • Commercial goods: goods that are exported or imported for sale according to Iran Customs whether sold in the same form or after operations, including production, separation and packaging.

 

  • Domestic goods: goods produced in the Customs territory of the country or foreign goods that have been definitively imported.

 

  • Non-Customs Goods: Goods under Customs control and supervision and but its Customs formalities haven’t been fully carried out.

 

  • Authorized Goods: Goods that do not need to be licensed for export or import in accordance with the terms.

 

  • Contingent authorized goods: goods whose export or important requires the prior consent of one or more government agencies.

 

  • Prohibited goods: goods that its export or import is prohibited in accordance with the national rules or Islam.

 

  • Customs controls: measures taken by the Customs to ensure compliance with Customs rules.

 

  • Receiver: A legal person who is responsible for the delivery and maintenance of goods that its Customs formalities haven’t been fully carried out in Customs areas under Customs law or contracts. The term does not include Organisation for Collection and Sale of State-owned Properties of Iran.

 

  • Customs regulations: laws and regulations, including Rules of Procedure, guidelines and directives entrusted to the Customs authorities for supervision or enforcement.

 

Customs procedures:

Customs goods: Customs goods brought into the Customs territory may be declared for one of the following purposes:

  • Definitive import
  • Temporary import
  • C) temporary import for processing
  • D) Returned Goods (return abroad)
  • E) External passage
  • F) Internal passage

 

Operations carried out by the Customs and the relevant persons with respect to the declaration and the goods concerned and leading to the issuance of the Customs permit in the cases referred to in articles (A) to (E). Customs formalities for article C are deemed non-definitive Customs formalities.

 

Definitive import

 

Definitive import is a Customs procedure whereby goods imported for use within the Customs territory are discharged with payment of Customs duties and costs of service and all formalities. In cases where the goods are damaged, or corrupted during the shipment from the origin to delivery site to the consignee for delivery or during stoppage in the Customs warehouses, the owner of the goods may claim to exit the goods at all costs of service and formalities from the country or give it free of charge to the government or separate the damaged or corrupted part and pay only the entrance fees for the healthy part by paying its cost of services and neglecting the rest for the benefit of the government. In the event that separation of the healthy part is not possible or its separation causes further damage or corruption of the goods, the Customs may, at the request of the owner of the goods, determine goods value in proportion to the damage and corruption by the approval of the Iranian Customs and calculate and collect the Customs duties accordingly. If the Customs duties are determined according to weight, then the Customs duties are reduced relative to the damage or corruption. if the Receiver causes damage to the goods, the damaged part shall be exempt from payment of service charges.

 

Temporary import

 

It is a Customs procedure under which certain goods may enter the Customs territory temporarily under certain conditions. These goods must be removed within a specified limit time set by the Customs of Iran without any change. Changes resulting from depreciation are exempt from this order.

 

Temporary import for processing

 

It is a Customs procedure whereby goods can be temporarily imported into the Customs territory for manufacture, completion, repair or processing and then exported. The procedure also includes materials such as accelerators used in manufacturing, completion and processing. Auxiliary goods such as lubricants and machinery tools are not subject to the temporary entry procedure for processing. Products obtained are products obtained from the manufacture, completion, processing and repair of goods for which a temporary import procedure is authorized for processing.

 

Return

 

Return is a procedure whereby the goods imported in the Customs can be declared and released to the Customs until it would be sold in compliance with the abandoned goods regulations.

 

External passage

 

External passage is a Customs procedure whereby a good enters through one authorized Customs and departs from another authorized Customs in order to cross the Customs territory.

 

Internal passage

 

Internal passage is a Customs procedure whereby the unregistered goods are transported from one authorized Customs to another or other areas under Customs supervision so that definitive Customs formalities are carried out at the destination. If internal passage of the goods is at the request of the applicant or the Customs decision, it will be referred to as personal and or administrative internal passage, respectively.

 

Export

 

  • Definite Export

 

A definitive export is a Customs procedure whereby a domestic good is exported for sale or consumption.

 

  • Temporary Export

 

Customs procedure whereby goods authorized for certain purposes include manufacturing, processing, repairing, completing, exhibiting or as vehicles for personal use or traffic between Iran and other countries or machinery and equipment for technical and engineering services temporarily and within the time period specified in the Rules of Procedure of this Law will be exported and then returned to the country.

 

  • Cabotage

 

It is a procedure whereby domestic goods are shipped from a border Customs office to another in a Customs territory by sea or border rivers. Goods transported from one point to another point of the Customs territory by authorized roads or by crossing the ground territory of the foreign country due to near distance, as well as goods transported to by sea or border rivers to Free-trade zone for consumption in these areas are also subject to cabotage regulations. In these cases, whenever the cabotage goods is shipped with domestic vehicles, the vehicle is also subject to the cabotage regulations.

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