Iran Sets New Import Duties on iPhone Brands.

Nouraei & M. Mostafavi Law Offices – 26 November 2024 -Tehran-In a new move, Iran has adjusted the import duties (the statutory customs duties 4% + the variable commercial benefit levy) by amending its decree No. H63305T/119705 dated 9/8/1403 (30 October 2024), which we published on our website on 2 November 2024.T

he new decree under No. H633325T/124545 dated 17/8/1402 (7 November 2024) of the Council of Ministers, signed by the First Vice President Mr. Mohammad Reza Aref, stipulates that:’’

The import of any smartphone with the Apple trademark is permitted.
The relevant import duties in the current year (20 March 2024- 20 March 2025) for phones over (600) dollars, according to row (60) of table number (16) of the National Budget Law of the year 1403(20 March 2024- 20 March 2025), will be fifteen percent (15%) in commercial procedures and thirty percent (30%) in other procedures, and for phones worth (600) dollars and below, according to the relevant regulations, it will be five percent (5%) in commercial procedures and six percent (6%) in other procedures.

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