Iranian means of transport shall have priority to transport all goods imported into the country. However, the directive pertaining to the use of foreign means of transport whether sea, air, road and rail - way carriers shall be drawn up by the High Council for the Coordination of National Transportation, in conformity with the ordinance approved by the Council of Ministers.
The Government is required to allocate special premises for the provisional storage of goods needed to repair and equip the country's commercial marine and aircraft fleet.
Note 1 :
The transit of goods falling under this article from one port of entry to another shall be permissible, with the observance of transit regulations.
Note 2 :
Such goods shall be exempted from customs duties, commercial benefit tax and any other charges.
Note 3 :
Those parts of requirements of the aforesaid fleet which can be supplied by domestic sources within the country, shall be exempted from any obligation and export licensing .
Importers of various goods, whether governmental or shall not refer exclusively to the Ministry of Commerce, for licensing their imports and registration of their orders.
Note 1 :
The import license shall serve also as a clearance permit, and no separate permit shall be required .
Note 2 :
Households inhabiting in the frontier Zones or their co-operatives, mariners, hawkers and vessel crews importing goods for their personal consumption shall be excluded from the provisions of this Article.
The Central Bank of the Islamic Republic of Iran and Customs Administration are required to send to the Ministry of Commerce and other relevant organizations and Iran Chamber of Commerce, Industries and Mines, at least once every three months, statistical statements concerning the letters of credit which have been opened and goods which have been cleared .
The government is required to specify the following matters in the executive ordinance concerning border trade exchanges :
1. Localities or the depth of border tracts, residents of which are authorized to engage in border trade business.
2. Types and quantities of goods which may be exported or imported by households, residing in border regions or their co - operatives, authorized Iranian workers employed abroad, hawkers residing in frontier Zones, mariners and crew members of vessels commuting between the shores of the Islamic Republic of Iran and other countries .
3. The requirements to be met by the aforesaid persons or groups.
4. Conditions for exportation and importation of goods and fulfillment of obligations.
Note 1 :
Goods imported by households residing in frontier Zones or their co-operatives, and by vessel crew members for their own personal consumption shall be exempted from 30 percent up to a maximum of 100 percent of customs duties and commercial benefit tax in the case of public provisions, and up to a maximum of 50 percent of customs duties and commercial benefit tax in the case of home appliances, by the approval of the Council of Ministers .
Note 2 :
Iranian workers and nationals permissibly employed abroad may import industrial machinery, tools and primary materials needed in the country , within the quantitative thresholds, and taking advantage of such percentage exemptions from commercial benefit tax as may be jointly set by the Ministry of Commerce, the Ministry of Labour and Social Affairs and the relevant industrial ministry, and approved by the Council of Ministers.