Domestic (Internal) Transit
It involves non-customs commodity, which is transported from an authorized customs house to another customs house. For example, when importing cars from Bandar Abbas customs are referred to the Tehran customs for goods clearance, an internal transit has taken place.
It involves foreign goods that enter from a border point to a country and exit from another border point to cross through the territory of that country. These types of goods are not considered as definitive imports or exports; for example, the goods that are entered at the Iranian border with Tajikistan and loaded on ships on the Iranian maritime borders and exported to a third country.
The commodities that cross through the country under the title of “Transit” are not considered as definitive import and export items and are exempt from paying customs duties, commercial interest and toll. However, they are subject to the customs costs mentioned and will be subject to the provisions of this section. However, in government transit contracts with other countries or in transit amended invoice contracts, such goods shall be subject to the same rules as set out in the relevant contracts.