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Export & Import Regulation Act
Export - Import Regulations Act Enacted 26 September, 1993
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  Page 4
 
اولينقبليبعديآخرين
   Article 15
   In order to simplify the calculation of collectable funds in respect of any imported goods, the Ministries of Commerce and Economic Affairs and Finance, having regard to the protection of domestic production, are bound to consolidate into a unified heading called " Commercial Benefit" , such collectable levies as commercial benefit tax; the " difference " payable to the Organization for Consumer and Producer Protection; order registration fee; monopoly right dues; municipal dues; local municipal dues ( Co - operation); Red Crescent dues; asphalt dues; airport taxes; port charges; health dues; etc., except sums collectable under customs duties, charges and fees, in respect of each tariff line, at reasonable rates, and to communicate it to the Customs Administration for collection .
  
   Article 16
   The manner in which import prices are to be examined for order registration purpose, shall be laid down in an executive ordinance to be approved by the Council of Ministers.
  
   Article 17
   In addition to personal effects, an incoming passenger may bring in goods free of customs duties and commercial benefit tax up to such ceiling as may by approved by the Council of Ministers. The clearance of goods falling under this Article shall be permissible, provided that they are of non-commercial nature.
   Note 1 :
   The list of goods accompanying incoming passengers shall be prepared and promulgated by Ministry of Commerce.
   Note 2 :
   The provision of this Article shall be applicable also to passengers arriving in Free Trade Zones :
   Note 3 :
   In addition to personal effects, an outgoing passenger ( whether Iranian or foreign national ) may take domestic manufactures and products without any restriction, provided, however, that they are not intended for commercial purposes. Outgoing Passengers may also take foreign goods up to the ad valorem threshold specified under this Article .
  
   Article 18
   The imposition and collection, by provincial and local authorities, of any dues in respect of any export goods and items are prohibited and the perpetrators shall be pursued for legal offense .
  
   Article 19
   The government may allocate funds in the annual budgets for the encouragement of export. Such funds shall be dispensed to exporters to enable them to benefit from financial facilities, on the recommendation of the Ministry of Commerce and approval of the Council of Ministers.
  
   Article 20
   As of the beginning of the year 1373 (21 march 1994), the government shall be required to collect from importers in non-governmental sectors who import goods for commercial purposes, an additional levy of 1 percent of the total customs duties and commercial benefit tax as an " especial charge ", in respect of any imported goods. Funds collected thereby shall be credited to the country's general revenue account. Each year 100 percent of funds so credited to the general revenue account shall be included in the annual budget law and allocated to the relevant executive organizations, with the approval of the council of Ministers, to be used for the encouragement and expansion of non-oil exports, commissioning of the Export Guarantee Fund, organizing business training and promotional programs, in accordance with executive ordinance of this law.
   Article 21
   In order to support domestic products and to formulate the country's trade policy, the Council of Ministers, having regard to the interests of consumers, shall draw up the legislative bill on customs duties in respect of any imported goods, and on the amendment of Article 37 of the Customs Affairs Law, and shall submit them, within two months from the approval date of this law, to the Islamic Consultative Assembly for approval .
 
 
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