IN THE NAME OF GOD

&

THE EXECUTIVE ORDINANCE OF LAW ONEXPORT & IMPORT REGULATIONS

Annex

CUSTOMS TARIFF TABLES

BASED ON THE HARMONIZEDCOMMODITY DESCRIPTION AND

CODING SYSTEM

١٣٩٧2018-2019

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: : ،

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، : ۱۰۰۰ :

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www.CPPC.ir / E-mail: info@cppc.ir

EXPORT-IMPORT REGULATION ACT 2018(And Customs Tarif Tables Based on the HarmonizedCommodity Description & Coding System)

Prepared & Compiled by: Directorate-General for Export-Import Regulations

Lithography & Print: The Commerce Printing & Publishing Company

Art Director: Pasha Darabi

Preparation: Solmaz Damandani, Pasha Darabi

ISBN: 978-964-468-604-7

First Edition Printing: 2018

Circulation: 1000 Copies

Price: 128,000 Tomans

Publisher: The Commerce Printing & Publishing Company (C.P.P.C)

Copyright: All rights reserved by The Commerce Printing & Publishing Company

Address: No.1206, North Kargar St., Tehran, I.R. Iran

Tel: (+98 21) 66939329

www.CPPC.ir / E-mail: info@cppc.ir

: / .Iran. Laws, etc . : . /

. : . ۹۵۰ ، : / .۱۳۹۷ ، : : : / ۱۲۸۰۰۰۰ :۹۷۸-۹۶۴-۴۶۸-۶۰۴-۷ :

Export - Import regulations ... . : . . : / . - : .( ) ۱۳۹۶ : :

.( ) ۱۳۹۶ : Foreign trade regulation -- Iran : / -- :

Foreign trade regulation -- Iran -- By-laws : / -- -- : . :

KMH۳۴۰۷ / ۲۸ ۱۳۹۶ : / : ۳۴۳/۵۵۰۸۷ :

.

) (

In the Name of God

If in commercial and other relationships, it is to be feared that there is a political and non-political domination of foreigners on Islam compass and Muslim territories which cause in colonization of the Muslim and their territories, it is necessary for the Muslim to avoid that relationship and those transactions religiously are prohibited.

Imam Khomeini (God bless him)

1396 /

.

)(

In the Name of God

Resistive economy is a concept encompassing different spheres of activities from scientific fields to technical activities, commercial arenas, export and import, and also includes educational sectors in collages and high school.

The supreme leader Grand ayatollah

seyyid Ali Hosseini khamenei

.

.

. 1396

1396 8

.

1396 1395 1395

1396 .

.

.

.

.

preface

With Special thanks; Mojtaba khosrotaj

Deputy Minister in Trade Affairs

No.

Contents

4/7/1372 1 Export-Import Regulations Act (Approved by Islamic Consultative Assembly dated 24.6.1985 (4.7.1372)

7 The Executive Ordinance of Law on Export-Import Regulations 6/7/1384

36 The Law on Regulating Border Trade Enacted by the Islamic

Consultative Assembly on 28 September 2005

39 The Executive Ordinance of the Law on Regulating Border Trade

44 List of border bazaars

46 Proposed List Of Goods Importable By The Inhabitants of the Border Zones

48 List of some laws and regulations related to import and export & relevant legislation

74 General Rules for the Interpretation of the Harmonized System 76 Explanation regarding the Tariff Preferences column, the code

states 76 Explaning on "entry rights"

77 Important notes

: 79 SECTION I: LIVE ANIMALS; ANIMAL PRODUCTS

: 80 Section Notes. 1. Live animals.

: 84 2. Meat and edible meat offal.

:

88 3. Fish and crustaceans, molluses and other aquatic invertebrates.

:

103 4. Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included.

:

108 5. Products of animal origin, not elsewhere specified or included.

: 111 SECTION II:VEGETABLE PRODUCTES

: 112 Section Note. 6. Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage.

: 115 7. Edible vegetables and certain roots and tubers.

:

119 8. Edible fruit and nuts; peel of citrus fruit or melons.

: 124 9. Coffee, tea, mate and spices.

: 130 10. Cereals.

:

132 11. Products of the milling industry; malt; starches; inulin; wheat gluten.

:

135 12. Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder.

1396 /

: 140 13. Lac; gums, resins and other vegetable saps and extracts.

:

142 14. Vegetable plaiting materials; vegetable products not elsewhere specified or included.

:

143 SECTION III: ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

:

144 15. Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes.

:

149 SECTION IV:PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

:

150 16. Preparations of meat, of fish or of crustaceans, molluses or other aquatic invertebrates.

: 153 17. Sugars and sugar confectionery.

: 155 18. Cocoa and cocoa preparations.

:

157 19. Preparations of creals, flour, starch or milk; pastrycooks’ products.

: 160 20. Preparations of vegetables, fruit, nuts or other parts of plants.

: 164 21. Miscellaneous edible preparations.

: 167 22. Beverages, spirits and vinegar.

:

170 23. Residues and waste from the food industries; prepared animal fodder.

:

173 24. Tobacco and manufactured tobacco substitutes.

: 175 SECTION V: MINERAL PRODUCTS

: 176 25. Salt; sulphur; earths and stone; plastering materials, lime and cement.

: 183 26. Ores, slag and ash.

:

187 27. Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes.

: 193 SECTION VI: PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

:

195 Section Notes. 28. Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes.

: 209 29. Organic chemicals.

: 242 30. Pharmaceutical products.

: 251 31. Fertilisers.

: ) Dyes (

)Colouring (

254 32. Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks.

: ( )

260 33. Essential oils and resinoids; perfumery, cosmetic or toilet preparations.

: 264 34. Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes,

I 1397 I

1396 /

» «

polishing or scouring preparations, candles and similar articles, modelling pastes, “dental waxes” and dental preparations with a basis of plaster.

:

268 35. Albuminoidal substances; modified starches; glues; enzymes.

:

270 36. Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations.

: 272 37. Photographic or cinematographic goods.

: 275 38. Miscellaneous chemical products.

:

287 SECTION VII: PLASTICS AND ARTICLES THEREOF;RUBBER AND ARTICLES THEREOF

: 288 Section Notes. 39. Plastics and articles thereof.

: 305 40. Rubber and articles thereof.

:

) (

313 SECTION VIII: RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)

) : ( 314 41. Raw hides and skins (other than furskins) and leather.

:

) (

318 42. Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut).

:

321 43. Furskins and artificial fur; manufactures thereof.

:

323 SECTION IX: WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK

: 324 44. Wood and articles of wood, wood charcoal.

: 334 45. Cork and articles of cork.

: 335 46. Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork.

: ) (

337 SECTION X: PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF

: ( )

338 47. Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard.

:

340 48. Paper and paperboard; articles of paper pulp, of paper or of paperboard.

:

353 49. Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans.

: 357 SECTION XI: TEXTILES AND TEXTILE ARTICLES

: 365 Section Notes. 50. Silk.

I 1397 I

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: ( )

367 51. Wool, fine or coarse animal hair; horsehair yarn and woven fabric.

: 370 52. Cotton.

:

378 53. Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn.

: ) Man-Made( 380 54. Man-made filaments.

: 385 55. Man-made staple fibres.

:

391 56. Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof.

: 395 57. Carpets and other textile floor coverings.

: ) Tufted ( ) Lace (

)Tapestries ( ) Trimmings () Embroidery(

397 58. Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings, embroidery.

:

401 59. Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use.

: 406 60. Knitted or crocheted fabrics.

: 409 61. Articles of apparel and clothing accessories, knitted or crocheted.

:

416 62. Articles of apparel and clothing accessories, not knitted or crocheted.

:

424 63. Other made up textile articles; sets; worn clothing and worn textile articles; rags.

:

429 SECTION XII: FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING - STICKS, Seat - Sticks, WHIPS, RIDING - CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR

: 430 64. Footwear, gaiters and the like; parts of such articles.

: 434 65. Headgear and parts thereof.

:

435 66. Umbrellas, Sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof.

:

436 67. Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair.

: )Asbestos (

439 SECTION XIII: ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE

: )Asbestos(

440 68. Articles of stone, plaster, cement, asbestos, mica or similar materials.

: 446 69. Ceramic products.

: 450 70. Glass and Glassware.

:

( )

459 SECTION XIV: NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN

I 1397 I

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:

460 71. Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin

: 467 SECTION XV: BASE METALS AND ARTICLES OF BASE METAL

: 470 Section Notes. 72. Iron and steel.

: 486 73. Articles of iron or steel.

: 496 74. Copper and articles thereof.

: 502 75. Nickel and articles thereof.

: 506 76. Aluminium and articles thereof.

) : (

512 77. (Reserved for possible future use in the Harmonized System)

: 513 78. Lead and articles thereof.

: 516 79. Zinc and articles thereof.

: 519 80. Tin and articles thereof.

:

522 81. Other base metals; cermets; articles thereof.

:

525 82. Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal.

: 530 83. Miscellaneous articles of base metal.

:

535 SECTION XVI: MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES

:

538 Section Notes. 84. Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.

:

586 85. Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers and parts and accessories of such articles.

:

617 SECTION XVII: VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT

:

( )

620 Section Notes. 86. Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds.

:

623 87. Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof.

:

636 88. Aircraft, spacecraft, and parts thereof.

: 638 89. Ships, boats and floating structures.

I 1397 I ـ

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:

641 SECTION XVIII: OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF

:

642 90. Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof.

: (Clocks and watches and parts thereof)

659 91. Clocks and watches and parts thereof.

: 663 92. Musical instruments; parts and accessories of such articles.

: 665 SECTION XIX: ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF

: 666 93. Arms and ammunition; parts and accessories thereof.

: 669 SECTION XX: Various MANUFACTURED ARTICLES

:

670 94. Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name - plates and the like; prefabricated buildings.

:

675 95. Toys, games and sports requisites; parts and accessories thereof.

: 680 96. Miscellaneous manufactured articles

: 685 SECTION XXI: WORKS OF ART, COLLECTORS’ PIECES AND ANTIQUES

: 686 97. Works of art, collectors’ pieces and antiques.

: CBU

688 98. Knocked down parts of road-building machines, cars, other machineries and Calssic motorized vehicles (CBU)

: 693 Appendixes: 1 : 694 Appendix 1: Scheduled Chemicals of the Chemical Weapons

Convention 2 : 698 Appendix 2: Ozone depleting substanes 3 :

708 Appendix 3: Identifying the Wastes Covered by the Basel Convention in the World Customs Organization Harmonized Commodity Description And Coding System

4 : ( )

746 Appendix 4: Harmonized System Codes assigned to chemicals in Annex III to the Rotterdam Convention

5 :

753 Appendix 5: mandatory standards regulations for exported and imported goods

6 : ) INCB(

771 Appendix 6: Lists of drugs and substances under the control of the International Narcotics Control Board (INCB)

7 :

788

Appendix 7: Explanation regarding the Tariff Preferences column, the code states

8 : (HS)

921 Appendix 8: Goods, Swbject to exeption in a ccordamce with the VAT law based on the (HS) Coding.

I 1397 I

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4/7/1372 ( )

1-

.

2- :

1- : .

2- : .

3- : ( )

. 1-

.

2-

. 3-

.

1- .

2- .

3- ( ) .

1- )1) (2) (3( ( ) )165( 22/8/1390 .

2- ( ) ( ) ( ) ) 1 (22/8/1390 .

EXPORT-IMPORT REGULATIONS ACT (Approved by Islamic Consultative Assembly dated

24.6.1985 (4.7.1372) Article 1.

Article 2 .

Note 1.

Note 2.

Article 3.

Note 1.

Note 2.

Note 3.

( ) ( ) ( )

I 1397 I1

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4-

.

–

.

5-

15 .

-

.

6- .

.

7-

. 1-

.

2- . 3-

.

8-

.

1- .

2-

.

Article 4.

Note.

Article 5.

Note.

Article 6.

Article 7.

Note 1.

Note 2.

Note 3.

Article 8.

Note 1.

Note 2.

I 1397 I 2

1396 / 3

9-

.

10- :

1- .

2-

.

3- . 4- .

1 -

)30 (%) 100 (%

) 50 (% .

2-

.

11-

.

12-

.

6/7/1384 .

51 22/8/1390 .

Article 9.

Article 10.

Note 1.

Note 2.

Article 11.

Article 12.

I 1397 I3

1396 / 4

1-

.

2- .

3- .

13 – )

( .

14 -

.

1-

.

2-

.

3-

. 4 -

.

5 -

.

51 22/8/1390 .

Note 1.

Note 2.

Note 3.

Article 13.

Article 14.

Note 1.

Note 2.

Note 3.

Note 4.

Note 5.

I 1397 I 4

1396 / 5

6-

15 -

( )

» « .

16 – , .

17-

.

1 – .

2 – .

3 – ( )

.

18 –

.

14 1372 ) 25448/15 31/4/1387 (

. 17/2/1387

. 1- 80816/2001 20/8/86

) 45 (1366 » «

. 2- ( ) 165 22/8/1390

.

Note 6.

Article 15.

Article 16.

Article 17.

Note 1.

Note 2.

Note 3.

Article 18.

I 1397 I5

1396 / 6

19 –

.

20 – 1373 ) 1 (%

. ) 100 (%

.

21 –

37

.

22 –

30 1/1/1374 .

.

23 –

.

24 – .

11/7/1372 .

17/2/1387 .

.

Article 19.

Article 20.

Article 21.

Article 22.

Article 23.

Article 24.

I 1397 I 6

1396 / 7

:1395 /16 : 6/2/1373

7 10 14/1/1373 64945/100 23/10/1372

) 23 (- 1372- :

1-

( )

:

1. .

2. .

3. .

4. .

5. .

6. .

70621 /22681 28/12/78 42959/25695 2/11/80 .

1 .43208/31585 6/8/1383 .

2 .25516/31203 31/5/1383 .

3 . 36639 /35057 10/4/1385

.

No: 1395/T 16H Date of communication: 25.04.1994

THE EXECUTIVE ORDINANCE OF LAW ON EXPORT-IMPORT

REGULATIONS

Article 1.

I 1397 I7

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1 - .

. .

2– .

2 - ) 15 (

. ) 15 (

.

– - -

) 15 (

.

3-

.

–

.

83284/81545 28/6/1394 .

59174 / /21092 23/12/1379 .

5259 /2109212/2/1380 .

Note 1.

Note 2.

Article 2 .

Note.

Article 3.

Note.

I 1397 I 8

1396 / 9

4-

.

1 – .

2 – ) 1 (

. .

5- ) 1) (8 ( » «

.

1

.

.

2 .

3 .

4 .

5 .

6- .

99562 /37178 21/6/1386 .

83989 /40146 29/5/1387 .

Article 4.

Note 1.

Note 2.

Article 5.

“Exceptional cases”

I 1397 I9

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1- 9 37 )

(

. 20 37

.

2 – .

8 .

3 –

.

6 -

3

.

.

7 -

6

.

165 22/8/1390 .

Note 1.

Note 2.

Note 3.

Article 6.

Article 7.

I 1397 I 10

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8- -

.

.

9 - .

10 - ) 3 ( :

1– :

) (

.

– : -

. - ,

.

-

.

.

- 6 .

-

.

124646/ /40227 6/6/89 .

5259/21092 12/2/80 .

Article 8.

Article 9.

Article 10.

1. Criteria for determining the commercial attribute of goods.

Note.

I 1397 I11

1396 / 12

2 – :

. 1 –

. 2–

.

3-

.

2-1- :

2-1-1 - . 2-1-2 - .

– .

2-1-3 . – :

1-

. 2-

.

2-1-4- . –

.

2-1-5- . 2-1-6 -

.

124646 /40227 6/6/89 .

42210 50544 18/4/93 .

62008 /47573 3/4/1391 .

2. Manner in which the Commercial Card shall be issued :

Note 1.

Note 2.

Note 3.

Note.

Note.

Note.

I 1397 I 12

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2-1-7- .

2-1-8- . 2-1-9 .

2-1-10- ) 186 (

1366 .

2-1-11- .

2-1-12- ) 7 ( 1390

.

2-1-13-

1-

( )

.

2 –

. 2-2- : 2-2-1-

. 2-2-2 . 2-2-3 .

.

2-3 ) :(

2-3-1- )2-1-1 ( )2-1-2()2-1-3(-)2-1-7()2-1-8()2-1-9()2-1-11(

) 2-2-2 ( )2-2-3 . (

5259 /210 12/2/80 . 62008 /47573 3/4/1391

.

Note 1.

Note 2.

I 1397 I13

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2-3-2- 1358

) 2-1-7 . ( 2-3-3-

) 2-1-9. (

2-3-4- ) 2-1-4( )2-1-5 ( )2-1-6 ( )2-1-8) (2-1-10. (

– .

3 – :

:

3-1 ) ) 186 (

- 1366 .(

3-2-

. 3-3- :

.

1-

. .

2-

) 1 (

.

.

3- .

62008 /47573 3/4/1391 .

131944 /46443 3/7/1390 124646 /40227 6/6/1389 .

Note.

3 –Extension of Commercial card:

Note 1

Note 2.

Note 3.

I 1397 I 14

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4- .

4- : 4-1

.

4-2-

. 4-3-

.

4-4-

.

4-5- .

5 – :

.

6-

.

11-

:

212860/38387 27/12/1386 .

Note 4.

4. Exemption from the Commercial Card:

5. Dispute settlement between the applicant of a Commercial Card and the Chamber of Commerce, Industries & Mines, or of Cooperation:

Article 11 .

I 1397 I15

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1

. *2

.

.

*3

.

.

**3( )-

)4 (.

*4 ) (

: 10

. -

: 1-

2- .

- .

5-

) 4. (

1 .

2 .

* 92695/52405 15/7/1394 .

** 154052/51287 17/12/1393 .

*

*

*

Note.

Note 1.

Note 2.

I 1397 I 16

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3

.

4

) 11 ( 37502 /27484 19/8/1381

.

5- :

1- .

.

. 2-

.

.

*6- ) 11 (.

11 ( )-

: 1- . 2-

.

. :

92695 /52405 .15/7/1394 .

131944 /46443 3/7/1390 11891 /4744 23/1/1390 .

Note 3.

Note 4.

Note 5.

Note 6*. .

Article 11.

I 1397 I17

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. .( )

.

- .

–

.

12 - .

– ( )

.

13-

:

1 .

2- .

14 **- ) 7 (

.

.

15 - *** 16 - *** 17 - *** 18 - *** 19- ***

186465/ 41144 25/9/1391 .

59174 /21092 23/12/79 .

6/7/84 .

Note:

Article 12.

Note.

Article 13.

Article 14 .

Article 15.

Article 16.

Article 17.

Article 18.

Article 19 -

I 1397 I 18

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– .

20 -

.

21 -

1-

. 2- 1

.

6646/26477 11/3/1381 .

Note.

Article 20-

Article 21 -

Note 1.

Note 2.

I 1397 I19

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» . «

«Machinery, tools and primary materials

unauthorized for importation by Iranian workers employed abroad.»

1 . 2 . 3 . 4 . 5 . 6 . 7 . 8 . 9 .

10 . 11 . 12 . 13 . 14 . 15 . ( ) 16 . 17 .

18 . 19 .--

20 . 21 . 22 . 23 . 24 . 25 . 26 . 27 . 28 .

29 .

30 . 31 . 32 . 33 . 34 . 35 .30 36 . 37 . 38 .

I 1397 I 20

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39 .

40 . 41 .

42 . 30 43 . 44 . 45 . 46 . 47 . 48 ) . (

49 . 50 . 51 . 52 . 53 . 54 . 55 . 56 . 57 . 58 . 59 . 60 . 61 . 62 . 63 .-

64 . 65 . 66 . 67 . 68 .

69 . 70 . 71 . 72 . 73 .50 100 74 . 75 .

I 1397 I21

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22- 23 -

24 - :

) 12 (

:

1- : 1-1-

( ) .

. 1-2-

.

1-3-

) 125 (% .

» «

.

–

.

1-4-

.

4/6/1385 .

51 22/8/1390 ( ) 38

1/2/1394 . 3486/25747 11/3/1381

.

Article 22.

Article 23.

Article 24.

Note.

I 1397 I 22

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2

. .

–

»«

.

3 :

3-1- .

3-2- ...

... .

3-3- .

1-

.

2 - .

. 4 .

.

3486 /25747 11/3/1381 .

58821/25747 25/12/1380 .

Note.

Note 1.

Note 2.

I 1397 I23

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25 - :

( )

.

.

.

.

14 .

1 – .

2 – 12

. 26 - :

.

.

27 - :

.

66 70 22/8/1390 .

1- 59174 /21092 23 /12 /79 ) 3 (9135/26269 5/4/81

: 1 .

. 2-

.

Article 25.

Note 1.

Note 2.

Article 26.

Article 27.

I 1397 I 24

1396 / 25

1-

.

2- .

3-

.

4- .

) ( .

( ) .

28 -

29- 30- :

.

31 -

)80 (

. 1 – .

17/2/1387 .

37502/27484 18/8/81 .

( ) 165 22/8/1390 .

Note 1.

Note 2.

Note 3.

Note 4.

Article 28.

Article 29.

Article 30.

Article 31.

Note 1.

I 1397 I25

1396 / 26

2 – ) 1) (17 (

.

32 - :

.

1 – .

2 – 12 .

3 –

.

33 - ) (

.

.

165 22/8/1390 .

5280/100 11/4/81 8069819476 28/12/76

: 1

. 2

) 1 . ( -

3-

. 165 22/8/1390

.

Note 2.

Article 32.

Note 1.

Note 2.

Note 3.

Article 33.

Note.

I 1397 I 26

1396 / 27

34- :

.

.

35 - .

:

.

: 1 -

.

.

2 -

.

:

. 36 - :

.

.

59174 /21092 23/12/79 .

Article 34.

Article 35.

Article 36.

I 1397 I27

1396 / 28

37 - :

.

.

- 80 .

38 - :

1 ) (

) (

.

2-

.

1-

.

2-

.

3-

.

1 59174 /21092 23/12 /79 .

2 16 ) 113 (

.

Article 37.

Note.

Article 38.

Note 1.

Note 2.

I 1397 I 28

1396 / 29

4-

( ) .

5- .

6-

» «

» «

.

7-

.

8-

.

9

.

39 - :

) 50 (

.

.

– ) 38 ( ) ( .

3486 /25747 1/2 /81 .

29863 /27163 23/6 /81 .

Article 39.

Note.

I 1397 I29

1396 / 30

40 - :

.

. .

1-

. 2-

.

3-

- 1391-

.

:41 - .

- :

1- 2-

. 3-

.

4- . 42 - :

1- .

2- .

3- .

153456 /52269 . 21/11 /1394 .

59174 /21092 23/12 /79 .

Article 40.

Note 1.

Note 2.

Note 3.

Article 41.

Note.

Article 42.

I 1397 I 30

1396 / 31

-

.

43 - :

1-

) 1 ( .

2- ) 1 (.

3-

) 1 ( . 4-

.

5 » «

.

6 .

44 - 19 20 .

45 - 22

1373 30

:

.

59174 /21092 23/12/79 .

Note.

Article 43.

Article 44.

Article 45.

I 1397 I31

1396 / 32

1 :

.

2 .

3 1 2

.

46 - :

1 - 1383 ) . (

2 -

.

536/32572 22/1/1384 .

Article 46. The following resolutions are hereby affirmed:

Note 1.

Note 2.

I 1397 I 32

1396 / 33

Date NumberSubject No

14060/4 12/8/1365

) 1(

289010/81012/9/1368

37064/1437/4/1371

» «

) 2(

45493-74/ /

13936/8/8/1374

)

(

5125421/1770329/11/1375

.

650973/174435/3/1376

»2« »5« »6 « 000/500/2 ) »4 «

32231/19856 18/5/1377 »2(«

77473/1843911/5/1376) 3 (

8 77137/192612/12/1376

).1(

9 12981/1974631/3/1377

.

10 11273/211328/3/1378

.

11 67027/1996617/3/1378

). 3(

12 11980/2062628/3/1379

) 1(

13 15031/2231419/4/1379

) 1(

I 1397 I33

1396 / 34

Date NumberSubject No

14 43016/2570529/10/1380

).4(

15 10083/2657225/3/1381

.

16 18470/2677526/5/1381

17 16919/261643/7/1381

18 30566/2725620/7/1381

19 45243/277231/10/1381

). 5(

20 58299/281154/12/1381

) 6(

21 65777/2341024/12/1381

22 63738/2830728/12/1381

23 18758/2881710/4/1382

24 15570/2886011/4/1382

25 28580/2898526/6/1382

)7(

26 816911/290591/8/1382

.

27 43247/278454/8/1382

1380

28 61044/3079825/11/1382

) 1(

I 1397 I 34

1396 / 35

33 34 :

This explanation is related to the Tables on pages 33 and 34: )1 ( 117 . )2) (5 () 1 . ( )3 ( 6646 /26477 11/3/1381 . )4 ( 42406 /34011 25/8/1384 . )5 ( 75625 /35823 18/7/1385 . )6 ( 18758/38817 10/4/1382 . )7 (.

] 47 – [

.

28/12/80 : .

[Article 47.]

I 1397 I35

1396 36

6/7/1384

1 –

500

.

2 – ) 10 (

4/7/1372 .

3 –

) 211. (

4 –

.

.

5 –

.

.

.

1 – .

) 10) (11 ( .

THE LAW ON REGULATING BORDER TRADE ENACTED BY THE ISLAMIC CONSULTATIVE ASSEMBLY ON 28 SEPTEMBER

2005 Article 1.

Article 2.

Article 3.

Article 4.

Article 5.

Note 1.

I 1397 I 36

1396 / 37

2 –

. 6 –

.

) 3 (% ) 3 (%

. 1 –

. 2 –

) 30) (%100 (%

) 50 (% . 3 –

.

7 –

. .

1 – ) . 39 (

1384 .

2 – .

8 –

) ) (100 (%

)50 . (%

1 – .

2 – .

Note 2.

Article 6.

Note 1.

Note 2.

Note 3.

Article 7.

Note 1.

Note 2.

Article 8.

Note 1.

Note 2.

I 1397 I37

1396 38

9 – ) 4 . (

)8 (

.

10 –

.

–

.

11 –

.

.

12 –

.

20/7/1384 .

Article 9.

Article 10.

Note.

Article 11.

Article 12.

I 1397 I 38

1396 / 39

:64342/ /34576 : 1/5/85

1 –

.

1 –

.

2- .

2- .

1 – .

2 – ) 2) (7 (

1384 .

.

3- .

3- ) ( ) 3 (%) 6 (

.

4- ( )

) 12 ( .

5 –

.

1- .

The Executive Ordinance of the Law on Regulating Border Trade

Article 1.

Note 1.

Note 2.

Article 2.

Note 1.

Note 2

Note 3.

Article 3.

Article 4.

Article 5.

Note 1

I 1397 I39

1396 / 40

2 – .

. 6 –

) 12 (

.

1- 71704/20525 11/12/1377 .

2- ) 30 (%) 100) (%50 (%

. 3-

.

4 - .

. .

.

.

5-

. 6-

) 3 (% ) 3 (%

.

31819/51967 18/3/1395 .

78545/39602 14/4/1388 .

Note 2.

Article 6.

Note 1 .

Note 2.

Note 3.

Note 4.

Note 5.

Note 6.

I 1397 I 40

1396 / 41

7-

. 1-

.

2- .

3-

) 11 ( 1372 .

4-

.

.

5-

.

6- .

Article 7.

Note 1.

Note 2.

Note 3.

Note 4.

Note 5.

Note 6.

I 1397 I41

1396 / 42

7-

( ) ( ) . .

( )

. 8-

.

9-

.

1 –

) 6 ( ) 00000040 (

)100) (%30 (%

.

2-

) 12 ( 1384

.

29/2/1387 .

15263 /48018 2/2/1391 116674 /59-45 8/6/1390

.

Note 7.

Article 8.

Article 9.

Note 1.

Note 2.

I 1397 I 42

1396 / 43

3-

.

4-

.

10- .

11- .

12- 1384

.

13-

.

14- .

Note 3.

Note 4.

Article 10.

Article 11.

Article 12.

Article 13.

Article 14.

I 1397 I43

1396 / 44

List of border bazaars

No Name of the Marketplace Location Province The neighbouring

country

1 2

3 4 5 6

7 8 9 10 11 12 13

14 15 16 17 18 19 20 21 22 23 73 24 25 26 78 27

28 29 30

43211 /50456 .21/ 4/93

46 ( ) ( )

.

I 1397 I 44

45

46861/52438 24/4/1396 List of border bazaars according to resolution No. 52438/46861 dated 15/7/2017

Situation The neighbouring Country marketplace Province No

1 2

3 4 5 6 ( )

7 8

9

10 11

12 73 13 14 78 15

16 17 18

19 20 21 22 23

24 25 26

27 28

29 30 31 32 33 34

35 36

.

I 1397 I45

1396 /46

: 70 : 30

PROPOSED LIST OF GOODS IMPORTABLE BY THE INHABITANTS OF THE BORDER ZONES

Food items: 70% discount Non-food items: 30% discount

Quantity Goods Serial

1 25 )

( 2 8

3 1 ( )

4 )

( 5

5 5 6 ( ) 10 7 8 30 9 10 10

11 100000

12 3 13 5 14

15 16 10 17 10 18 50 19 20

21 20 10

22 20

23 000200

24

25

26 5

27 10

28 10

29 10 30

31 )

(( ) 50

32

31819 /51967 .18/3/1395 ) 41 (

31 33 4 7 12 .

I 1397 I 46

1396 / 47

Quantity Goods Serial

33 00 57 480200 55 4802 00 58 4802

7

34 ( ) 600

35 )

(

36 ( ) 100

37 )

( 140

38 ( ) 100

39 ( ) 100

40 10 41 50

/ I 1397 I47

1396 ... 48

1- 1396

2-

3 –

4-

5-

6- 22 23

7- 16

8-

-

- 5/3/1389

List of some Laws and Regulations related to Import and Export & relevant legislation

1- Resolution of Council of Ministers related to tariffs of 2017

2 - Parts of the Plant Protection Law and its Executive Resolution

3 - Parts of the Law on Foodstuff, Beverages, Cosmetics and Hygienic Material

4- parts of the State Veterinary Law 5- Law on Exports of Goods and Services

Exempt from Charges. 6-Article 22 & 23 Excerpted from The Permanent

Provisions of the Country Development Programs.

7- Article 16 of the Act to Increase Agricultural Productivity & Natural Resources

8-Articles and legal notes relating to export and import goods subject to mandatory standard

A) Adjustment Law of Iran National Standard Organization

B) Law on improving quality in vehicles and other domestic industrial productions, Approved by Islamic Consultative Assembly dated 2010/05/26

I 1397 I 48

1396 ... 49 I 1397 I49

1396 ... 50 I 1397 I 50

1396 / ... 51 I 1397 I51

1396 ... 52 I 1397 I 52

1396 / ... 53 I 1397 I53

1396 ... 54 I 1397 I 54

1396 / ... 55 I 1397 I55

1396 ... 56 I 1397 I 56

1396 / ... 57 I 1397 I57

1396 ... 58 I 1397 I 58

1396 / ... 59 I 1397 I59

1396 ... 60 I 1397 I 60

1396 / ... 61 I 1397 I61

1396 ... 62 I 1397 I 62

1396 / ... 63 I 1397 I63

1396 ... 64 I 1397 I 64

1396 / ... 65 I 1397 I65

1396 ... 66 I 1397 I 66

1396 / ... 67 I 1397 I67

1396 ... 68 I 1397 I 68

1396 / ... 69 I 1397 I69

1396 ... 70

2- 11 17 1346 11-

.

.

17-

.

9

9 -

.1 ) (

2 3 4 5 6 7 8 9

10 11 12

13 14 15 16

: .

2- Articles 11 and 17 Excerpted from The Plant Protection Law Enacted in 1967

Article 11.

Article 9 of the Executive Ordinance of the Plant Protection Law

Article 9.

Note.

I 1397 I 70

1396 / ... 71

3- 16 1346

.

4- 7 1350 7-

.

614- : 27/12/1379

5-

.

1

. 2

.

3 .

17/12/1379 .

6- 22 23 22- ) 66 (22/8/1390

:

.

.

3- Article 16 Excerpted from The Law on Foodstuff, Beverages, Cosmetics and Hygienic Material Enacted in 1967

4-Article 7 Excerpted from the Veterinary Law Enacted in 1971

Article 7.

5- Law on Exports of Goods and Services Exempt from Charges 1-

Note 1.

Note 2.

Note 3.

6- Article 22 & 23 Excerpted from The Permanent Provisions of the Country Development Programs

Article 22:

I 1397 I71

1396 ... 72

23 -

:

1- .

2-

. -

. –

.

. -

. – .

) 126. ( 7- 16

23/4/1389 16 –

( )

.

.

1- ( )

.

2-

. 8-

– 6 –

Article 23 A

NOTE:

B-

C-

D-

7-Article 16 of the Act to Increase Agricultural Productivity & Natural Resources Article 16-

Note 1 -

Note 2 –

8-Articles and legal notes relating to export and import goods subject to mandatory standard A) Adjustment Law of Iran National Standard

Organization Article 6

I 1397 I 72

1396 / ... 73

.

2 –

. .

- 5/3/1389

1 –

. 2 –

) 1 (

. 1-

. 2- )

( .

- )23/1/1388 (

4 –

.

.

Note 2.

B- Law on improving quality in vehicles and other domestic industrial productions, Approved by Islamic Consultative Assembly dated 2010/05/26 Article 1

Article 2-

Note 1.

Note 2.

A- Committee of ministers Resolution about consumpxion pattern improvement 2009/04/12

Article 4

I 1397 I73

1396 74

:

1-

.

2-

.

.

.

. 3 .

3- 2-

:

.

3-

.

3- 3-

GENERAL RULES FOR THE INTERPRETATION

OF THE HARMONIZED SYSTEM

I 1397 I 74

1396 / ... 75

4-

.

5- :

.

.

5-

. 6-

. .

I 1397 I75

1396 / 76

Explanation regarding the Tariff

Preferences column, the code states

:

Page Country Code

)1( )2( )3( )4( )5( )6( )7( )8( )9(

» « Explaining on "entry rights"

» « 22/8/1390 :

) 4 (%

.

I 1397 I 76

1396 / 77

» « Important Notes

1 ..

2 . 1396 )9 ( . 3 .

.

4 . .

. 5 .» «

. 6 .4 ) 10 (

.

7-

.

8- ( ) .

9- ) 12) ( 8. (

I 1397 I77