J. Nouraei & M. Mostafavi Law Offices – 6 May 2025-Tehran- The “Law on the Agreement between the Government of the Islamic Republic of Iran and the Government of Japan on Mutual Administrative Assistance and Cooperation in Customs Matters,” which was approved by the Islamic Consultative Majlis (Parliament) on 17/1/1404 (6 April 2025), was published in the Official Gazette for public information on 8/2/1404 (30 April 2025).By Article 2 of the Civil Code of Iran, it shall enter into force across the country, 15 days after its publication.
This Agreement was drafted initially by the Parties in Tehran on 31 Mordad 1400 (22 August 2021) in the Persian, Japanese, and English languages. Then, it was sent to the Parliament for ratification under Article 125 of the Constitution of the Islamic Republic of Iran. According to this article, all treaties, conventions, agreements, and contracts of the government of Iran with other governments, as well as the signing of treaties related to international unions, must be ratified by the Parliament before being signed.
The preamble to the Agreement states: “The Government of the Islamic Republic of Iran and the Government of Japan, hereinafter referred to as the “Contracting Parties”;
Considering that violations of customs laws are detrimental to public security and the economic, financial, social, cultural, commercial, and public health interests of their respective countries,
Considering that trafficking in narcotic drugs, psychotropic substances, weapons, explosives, chemical, biological, and nuclear materials constitutes a danger to public health and society;
Considering the importance of ensuring the accurate determination of customs duties and other taxes collected on imports or exports and of providing the proper implementation of measures relating to prohibitions, restrictions, and inspection (control) measures by their customs authorities;
Recognizing the need for international cooperation in matters relating to the implementation and enforcement of the customs laws of their respective countries;
Considering international agreements containing prohibitions, restrictions, and special measures for the application of surveillance (control) measures to specific goods;
Convinced that action against customs violations can be taken through cooperation between their Customs Administrations in a more effective manner and having regard to RECOMMENDATIONS OF THE CUSTOMS COOPERATION ON MUTUAL ADMINISTRATIVE ASSISTANCE adopted on 14 Azar 1332 (5 December 1953), have agreed as follows”. In addition to the above preamble, the Agreement includes 18 articles.
Excerpts of some of the articles:
Article 2
Scope of the Agreement
1- The Contracting Parties shall assist each other, through their respective Customs Administrations, in ensuring the proper application of Customs laws and in preventing, investigating, and combating Customs offenses in accordance with the provisions of this Agreement.
2—The Contracting Parties shall jointly work to simplify and harmonize Customs procedures through their respective Customs Administrations
3—The Contracting Parties shall implement this Agreement in accordance with the laws and regulations in force in each country and within the limits of the resources available to their respective Customs Administrations.
4. The provisions of this Agreement shall not affect the rights and obligations of the Contracting Parties under any other international agreement…
Article 6
Form and content of requests for assistance
1. Requests for assistance under this Agreement shall be in writing in the English language. Such requests shall be accompanied by information that may be useful in responding to the requests. Where circumstances so require, an oral request may be made and accepted but shall be confirmed in writing forthwith…
Article 9
Criminal Proceedings
1. Information provided by the Customs of one Contracting Party to the Customs of the other Contracting Party under this Agreement shall not be used by the latter Contracting Party in criminal proceedings conducted by a court or judge…
Article 11
Technical Cooperation
The Customs shall, where necessary and appropriate, cooperate in the research, development, and testing of new Customs procedures and administrative assistance and methods, training activities for Customs officers, and exchange of personnel.
Article 14
Implementation of the Agreement
1. All problems or disputes relating to the interpretation or implementation of this Agreement shall be settled through bilateral negotiations between the Contracting Parties. …
Article 16
Termination
This Agreement is concluded for an unlimited period. However, either Contracting Party may terminate it at any time by giving written notice to the other party through diplomatic channels. Termination shall take effect 90 days after the date of notification of termination to the other Contracting Party…
(Copyrighted. Re-publication and usage wholly or partially allowed upon naming the source J. Nouraei & M. Mostafavi Law Offices).
