The Islamic Consultative Assembly of Iran and Ministry of mine, Industry and Trade, as the main regulating bodies in this field, have enacted certain regulations on exportation and importation of goods in Iran. The governing law in this area is the Export-Import Regulations Act with the latest amendment. This Act is extended to cover matters of delivery of related services to all exporters and importers. A classification system of exportable and importable goods is also in place. Three categories exist at the present time and those are the following:
The goods that carry an absolute prohibition label are the following:
– Narcotic drugs;
– Weapons, ammunition and explosive goods;-Alcoholic drinks;
– Gambling tools;
– Magazines, photos and films which are against religious and national dignity of Iran;
– Any type of writings which are against the official religion of Iran or that might disturb the discipline, public purity and national dignity.
The Export-Import Regulations Act permits the government to declare the export or import of certain goods unauthorized on the basis of time and conditions. Though not explicitly part of the three categories, this category exists as well and is taken into account. This category excludes those products that are sufficiently available in the domestic market, and are therefore not necessary to be imported to the domestic market.
In recent years, export and import policies in Iran have been aimed at restricting or prohibiting the import of foreign goods and products. The most important reason for this is the adoption of tough economic policies and the increasing support of domestic producers and the encouragement of foreign producers to invest and produce their products in Iran instead of exporting them. For example, there are bans or restrictions on imports of goods similar to those manufactured in Iran, or the tariffs on imports of such goods have increased. On the other hand, in order to promote economic development and encourage domestic producers to produce high quality products and export them to foreign countries, the provisions and benefits of Iranian producers and exporters are envisaged in the laws and regulations. For example, according to Article 141 of the Direct Taxes Act of 2015, 100% of the income from the export of finished industrial and non-petroleum products, and 20% of the income from the export of raw materials and 2% of the income from the export of other goods and commodities are tax exempt for the purpose of exporting non-oil goods abroad.
In addition to the above, in order to encourage exporters of services to foreign countries, special facilities in exporting technical, engineering, tourism, cultural, artistic and labor services have been considered. In this regard, the attention to export of engineering technical services has been more than other services sectors. In Iran, the export of engineering services began in 1994 and so far many measures have been taken by the government to facilitate its development, all of which have had a significant impact on the upward trend in the export of engineering services.
Also, in accordance with Article 113 of the Third Five Years Economic Development Plan Act, any incentives and concessions intended for the export of goods from Iran shall apply equally to services. The international dimension is done through Iran’s comprehensive trade system. Through this system, merchants will perform order registration, obtaining the necessary licenses, requesting a business card, and other steps needed to import or export goods, facilitating the necessary processes.
Pursuant to Article 34 of the Elimination of Competitive Manufacturing Barriers and Promotion of the Country’s Financial System Act, the Tax Administration is required to return a value-added tax on the exporters of goods that have exported their goods from official export sources at the latest after one months after the export customs clearance issued by the Iranian Customs.
Anyone who intends to import or export goods must first obtain an order registration license. According to the order registration document, the person can import the goods. Of course, this license is only allowed to enter the goods to the country and the rest of the issues is about customs clearance. The order is registered systematically through the Comprehensive Trading System and the order registration license is issued by the Iran Trade Promotion Organization. It should be noted, however, that some goods require special authorization prior to the order registration stage for import, such as medical equipment and cosmetics that require special authorization before ordering from the Food and Drug Administration.
Bayan Emrooz Law Firm renders services to foreign and Iranian natural and legal entities in the field of Import and Export, including consulting, for stating import or export commodities. Having an experienced and specialized legal staff, Bayan Emrooz is ready to provide the needed legal services with respect to Import and Export, and etc. in Iran.
Bayan Emrooz Law Firm was founded in 2008 under the registration No. 23211 in Tehran, and renders legal consultation and attorneyship services to foreign or domestic legal and natural persons. Our approach and main purpose is to expand the culture of utilizing legal consultation in civil and commercial matters in order to prevent high personal or social costs spent on resolution of disputes before judicial and non judicial authorities.