The government is authorized to setup border marketplace in any of the frontier Zones as may be deemed beneficial, having taken into consideration such priorities as local potentiality, employment generation requirements and the expansion of commercial relation with the respective neighboring country .
The pre-exportation entry of materials and goods as temporary admission, to be incorporated in the production, finishing, processing and packaging of export goods are exempted from all import duties, except those designated as expenses or fees, provided that valid security or promissory note be deposited with the Customs Administration.
Note 1 :
If the goods which are made of the imported materials and goods under this Article, are not exported within a prescribed period of time, it shall be the duty of the Customs Administration to prosecute the importer, in order to recover the government's rights.
Note 2 :
Goods subject to this Article are exempted from licenses set forth in the schedules annexed to the Export - Import Regulation .
Note 3 :
The importer shall not be necessarily bound to export per se, rather the relevant export certificate issued by the Customs Administration shall be sufficient to relieve the obligation.
All exported goods (except crude oil and downstream products there of which are subject to special regulations) shall be exempted from any obligation or foreign exchange repatriation bond.
The sum "difference" collected by the Organization for Consumer and Producer Protection and all funds, except those designated as expenditures and fees, collected by the Customs Administration in respect of any foreign goods, materials, components and parts porated in the manufacture, finishing, processing and packaging of exporter in accordance with a directive set forth in the ordinance.
Note 1 :
If any dispute arises between the exporter and the Customs Administration, the matter shall be referred to a committee composed of representatives from the ministry of Commerce, the Chamber of Commerce, Industries and Mines, the relevant ministry, the Customs Administration of Iran and the Export Promotion Centre, for Final decision .
Note 2 :
It shall be the duty of the Ministry of Economic Affairs and Finance to open a [treasury] account in the names of the Organization for Consumer and Producer Protection and the Customs Administration of Iran, from which to finance payments herein provided for. The Ministry shall refund the payments herein referred to, against presentation, by the exporter, of export certificate or the receipt issued by the Organization for Consumer and Producer Protection, after the confirmation of the aforesaid authorities.
Note 3 :
Funds paid in respect of outright customs clearance of materials and goods, which have been imported for use in the manufacture of export goods, shall be refundable after the exportation of the product, at rates ruling at the time of exportation.
Note 4 :
If goods incorporated in the manufacture of export products are locally produced by using imported materials, only the funds collected in respect of the imported materials shall be refundable .
Note 5 :
If locally produced goods are sold to organizations and persons who enjoy exemption in respect of importation of similar foreign goods, the payments made on the import of goods, materials, components and parts shall be refundable to the producer, in accordance with the provisions of this Article.