Nouraei & M. Mostafavi Law Offices – July 14, 2024- Tehran-As reported in the Official Gazette of 6 July 2024, according to the Court of Administrative Justice verdict, in addition to the licensed customs brokers, lawyers, certified experts, and judicial representatives are also allowed to perform customs formalities on behalf of the owners of goods.
The Court’s decision No. 14931390000445580 dated 25/2/1403 (14 June 2024) was issued in connection with a complaint in which the submitter had sought annulment of the amendment of Article 190 of the Implementation Regulations of the Customs Law. The Court found the amendment legal and rejected the complaint.
The amendment was made in the form of a decree by the Council of Ministers, adding the phrase ‘and official expert and lawyers or judicial representative’ after the phrase’ customs broker’ to Article 190. Consequently, it broadened the scope of those allowed to perform customs formalities.
By the Court’s rejecting the complaint above, the revised Article 190 of the Customs Law is effective as before. It reads:
Article 190 – Carrying out customs formalities by proxy on behalf of the owners of goods requires having a licensed customs broker, an official expert, and a lawyer or a judicial representative, but the governmental organizations and embassies are allowed to introduce their full-time employees to the customs to carry out customs affairs for their goods while specifying the limits of authority of such employees who are not required to have a customs brokerage license. The owners of goods (juridical entities) are allowed to introduce their full-time employees who have an official power of attorney to the customs to clear their goods.
Note – The employees subject to this article having the conditions of clauses (a), (b), and (d) of article (191) and possessing at least a diploma degree will receive a special card from the Iran Customs after completing the training course approved by the Iran Customs.
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