Export to Iran:
Iranian carriers will have priority in transporting all goods for importation to the country. Government and non-government importers are obliged to approach only the Ministry of Commerce for import authorization and order registration.
Customs exemptions are in fact exemption from partial or full payment of customs tax and duties on imported goods & commodities. These exemptions are determined according to special rules and regulations. The cases where customs exemption is permitted mainly include:Export packing equipments temporarily imported into the country are exempted from customs tax and duties on condition that the packed goods are actually exported out of the country.
All machineries imported for the purpose of agricultural husbandry, industrial, mining and packing are exempted from customs tax and duties.
All agricultural equipments and machineries and their spare parts are exempted from customs tax and commercial benefit tax if:
a) they have been imported to the country according to general regulations prevailing export – import activities
b) they are not manufactured domestically and
c) the Ministry of Agriculture assesses and confirms their importation.
All producing machineries which have been imported by eligible producing, industrial and mining units and upon the approval of the Ministry of Industries are exempted from customs duties and commercial benefit tax upon confirmation of the aforementioned ministry.
Upon suggestion of the producing ministry and the approval of the government, discount or general exemption will be given on customs tax & duties and commercial benefit tax relevant to raw materials and spare parts of industrial and agricultural machinery, electric & electronic equipments, and transportation vehicles which have been imported by domestic factories and completed, assembled or manufactured in the same.
The raw materials and packing equipments which are imported into the country for producing drugs, and by factories which are/will be established with the permission of The Ministry of Health, Treatment & Medical Education or the General Department Veterinary, and produced in the name of the same factories, with regard to the relevant rules and regulations, will be liable to the same tariff as those medicines which are manufactured outside the country, unless, a lower customs tax is appreciated in the tariff table and the matter is approved by the concerned ministries and organizations.
Raw materials including chemical productions, ordinary metals, parts and equipments of the textile, road, agriculture and mining industry, and production machineries in different fields of industry and mining , and laboratory , scientific, technical and research instruments are eligible to enjoy certain exemptions as determined by the Harmonized System of Coding.
* There are three import categories:
– Products imported within the framework of the general regulations are: machinery, industrial equipment;
– The products which are imported under special conditions are the following: drugs, food products, cosmetics;
– The products which are prohibited for imports: alcoholic beverages, pork meats, narcotics products, guns, ammunitions, aerial photo cameras, transmitter receiver apparatus, vulgar films, unpleasant records, cassettes, videos, indecent photographs or any kind of fashion magazine.
Commercial invoice: Four (4) copies are in general recommended and must be certified by a recognized chamber of commerce.Motor vehicles, tires, and tubes may be imported only if accompanied by invoices issued by the actual manufacturer;
Certificate of origin: Two (2) copies must be sent if requested by the importer or the letter of credit. The certificate of origin should contain the name of the country of origin, name of the shipper, the name of the consignee and a statement describing the goods, specifying the kind, the weight and the shipped quantity;
Bill of lading: Two (2) copies should be sent to the importer’s bank. A bill of lading customarily shows the name of the shipper, the name and address of the consignee, the port of destination, description of goods, the listing of the freight and other charges, the number of the bills of lading in full set and the carrier’s official acknowledging receipt on board of the goods for shipment;
Pro forma invoice: Manufacturers and suppliers must provide a pro forma invoice to Iranian importers who must then submit it to the bank coupled with a farsi language translation of this document.
HALAL Certificate: For all meat product (to get more details about HALAL Certification visit HALAL Section in the Irish Islamic Chamber of Commerce).
Other formalities and documents:
- Standards and provisions:
Most of the articles that are sold in Iran are submitted to quality control;
- Labelling: There are special labelling regulations for pharmaceutical , foodstuffs sold in containers, beverages, mineral waters, syrups, juices and extracts and toilet and beautyarticles and accessories. It is advisable that labels, instructions and description of imported goods be printed in Farsi (Persian);
- Marking: All packages should show gross weight in kilograms or metric tons. In general, all identifying marks should include the consignee’s mark and port marks. They should be clearly indicated to facilitate the arrivals of shipments;
- Packing: All goods consigned to Iran should be adequately packed in order to be protected against rough handling, extreme heat and pilferage. Containers should be adequately waterproofed.