Definitive import is a procedure whereby certain goods can be imported (brought in) to the customs territory by complying with all laws and obtaining the necessary permits and standards. These goods are imported from one of the country’s customs points after payment of customs excise and protective duties and through a legal or actual declaration.
Temporary importation is a customs procedure, based on which, certain goods can be imported to the customs territory temporarily under certain conditions. These goods must be removed within a specified time limit set by the Customs of Iran without making any change in them. The changes resulting from depreciation are exempt from this order.
These are goods that are brought to the country and are returned abroad for some reason. The re-exportation goods are basically classified as non-definitive and temporary imports as well. In the protocol of sending the returned goods to the country of origin, the cargo door of its vehicle declared in the in domestic customs is sealed and with the license attached to a copy of the letter of declaration is given to the owner of the goods. A copy of the relevant declaration is also immediately and directly sent by the title of the border customs where the goods will be shipped, and the third copy will be archived.
If the holder of the returned goods does not provide the customs issuer of the certificate of re-exportation with the certified version of statement for collateral guarantee up to one month after the deadline, the relevant customs shall inquire it from the customs office of exit and, if known, the returned goods have not been delivered to that customs (except for inadvertent cases), it will collect or deposit, as the case may be, the guarantee or take measure of enforcement of the Trafficking Regulations.