To get acquainted with customs rules for importing and clearing your goods, we first need to know the definitions and terms used in these rules.
These terms are in accordance with the definitions of the Customs Cooperation Council as a collection for member states or unless otherwise defined in the following clauses or in other articles.
Customs Definitions and Terms of Customs.
Statement of goods
is a written or oral statement that, in accordance with the provisions of this law, specifies its customs procedure on the goods and provides the information needed to enforce customs regulations.
Statement
The owner of the goods or his legal representative who reports to the Customs in accordance with the provisions of this law. In the electronic declaration of the owner of the goods or his legal representative, he is recognized as the owner of the aforementioned (digital) certificate of authorized certificate issuance as the owner of the goods or the legal representative.
Overview
is a document whereby the transport company announces the overall list of delegations that need to be evacuated or loaded when the vehicle arrives or departs from the country.
Customs places
Warehouses, docks, docks, airports, railway stations, areas and any places or places under the supervision of customs and are used to accumulate and maintain goods for customs formalities. These places can be customs warehouses, dedicated warehouses and public cold stores.
clearance
exit from the customs duties after the customs formalities are related.
clearance
is a document whereby the transport company (carrier and forwarder) announces the customs clearance to the customs after authentication.
Customs formalities
All operations carried out in the implementation of customs regulations.
Guarantee
is a valid bank guarantee, bank guarantee and insurance policy that is entrusted to the customs for the implementation of the requirements set forth in customs regulations.
Commitment
Accepting a written or electronic requirement that requires a person to perform or fail to perform.
Input rights
Customs rights equivalent to four percent (4%) of the customs value of the goods, plus the commercial profits determined by the Cabinet, plus the funds responsible for the collection of the customs and are entitled to definitive imports but do not include the costs of service.
Carrying Complete
The entry of goods to customs and exit the goods from the said places without evacuation and delivery in these places is in accordance with the provisions of this law.
Day of declaration
When the signed declaration is attached to the relevant documents by manually or computer to the customs and the Declaration Registration Office is allocated to it.
The World Customs Organization (Customs Co -operation Council)
The International Organization of International Organization, which was established on the basis of the Convention on 9/9/132, December 15, 1950, and Iran has joined it in March 1337.
System (system) coordinated
Describe and mark the goods dated June 14, 1983, approved by the Customs Co -operation Council, and the Islamic Republic of Iran has joined the Convention on the Convention of the Islamic Republic of Iran under the auspices of the Islamic Republic of Iran.
International Transportation Company
a legal person who is permitted to carry out international transport operations under legal provisions.
Business owner
is a person whose original copy of the purchase and shipping documents was issued in his name and on the goods purchased with the obligation of the bank system, those documents were sealing by the bank and the clearance in his name, or the documents in his name shall be certified by the competent authority.
Customs territory
is the part of the territory of the country in which the Customs Act is enforced.
Business Product
a commodity issued or imported to Iranian Customs for sale, whether it is sold in the same way or after operations, whether production, separation and packaging.
Internal Product
The commodity produced or manufactured in the country's customs territory or foreign goods that the entry has been finalized.
Unbroken goods
a commodity under the supervision and control of the customs but its customs formalities have not been fulfilled.
Authorized Product
a commodity whose issuance or entry requires the previous agreement of one or more government agencies.
Forbidden goods
a commodity that is issued or entry into the national or sacred law of Islam by law.
Customs controls
actions taken by the Customs to ensure customs regulations.
Reference Receiver
The legal person who is responsible for the delivery and preservation of goods to the general public under the law or contracts on the law. The term does not include the Organization for Collecting and Sale of Property.
Customs regulations
The rules and regulations, including executive by -laws, guidelines and directives that have been submitted to the Customs.
Service Costs
Funds for services such as X -rays (X -rays), seal, seal, freight, warehousing, testing and tariffs, care, carving, weighing goods and extraordinary services, and the terms, terms and conditions are tailored to the services.



