Exemption of Payment of Customs Duty Shall not Apply to Import of Second hand Foreign Machinery


Nourlaw.com- Tehran- 16 January 2017- Speaker of the Iranian parliament, in compliance with his legal authority, has opined that the section relating to customs duty exemption in Decree No. H51052 T/62111 dated 25/5/1395 (15 August 2016) is illegal and consequently should be removed from the decree. The opinion was published in today’s Official Gazette.

The speaker has stated in his letter to the Iranian president that: “Whereas the exemptions foreseen in Article 119 of the Law of Customs Affairs- approved in 1390  (2011) and other related laws and regulations have been specified and “Second Hand Foreign Machinery” described in Part 8 of Clause C of the Decree, is not included in the exemptions listed by the legislators, therefore the aforesaid part which increases the number of the instances of exemption of customs duties is in violation of the law”.