4% On Account Tax for imported Goods
Nourlaw.com-Tehran-31 October 2016- The Center of Imports and Free Zones and Special Economic Zones Affairs of Iran Customs declared today in its circular letter No. 145072/95/101512/73/269 dated 10/08/1395 (31 October 2016) that, as already announced, the import of goods is still subjected to a 4% tax account.
Exemptions for certain importers and goods were detailed in another circular letter of Iran Customs, issued under No. 101512/95/94123/183094/144/191 on 02/06/1395 (23 August 2016). They are: Production and manufacturing entities; holders of Golden Commercial Cards (needed for importation); reputable importers listed by the Tax Affairs Organization, ministries and governmental establishments and organizations and municipalities; goods imported by mail and travelers considered as non-commercial and all the goods listed under Article 119 of the Customs Affairs Law. The article is related to exemption of customs duties for imported goods of diplomatic missions, personal items, transit, military items etc.