Importing and exporting commercially requires business card which is issued by Iranian Chamber of Commerce, Industries, Mines and Agriculture and to be ratified by Ministry of Industry, Mine and Trade.

All kinds of import and export:

Import:

1- Final import: includes a Customs Procedure based on which the goods imported to be used at Customs, shall be released by paying Customs duties, services fees and ordering.

2- Temporary Import: includes a Customs Procedure based on which some definite goods may be imported temporarily in special cases. These goods shall be released within grace specified by Iran Customs, without changing it, the changes resulting from depreciation are excluded from it.

3- Rejected Goods: includes a procedure based on which the imported goods available at Customs , as long as not exposed to sale according to the abandoned goods regulations may be declared by and released as ejected goods to abroad.

Transit:

1- External Transit: includes a Customs procedure based on which a goods enter from one authorized Customs and then exit from another authorized Customs under supervision of Customs in order to transit from Customs .

Note- Terms, declaration and evaluation formalities and, guarantee amount and necessary documents are based on the executive bylaw of this article which is prepared in the scope of regulations of this law upon joint proposal of Ministry of Economic Affairs and Finance, Ministry of Road and Urban Planning, Iran Chamber of Commerce, Industries and Mines and approved by the Cabinet.

2-Internal Transit: includes a Customs procedure based on which the unreleased goods are transferred from an authorized Customs to another authorized Customs and or other places under supervision of Customs to fulfill its final customs formalities at destination. As the case may be, the internal transit of goods is done either upon request of the applicant or on the Customs’ decision, respectively, referred to as personal internal transit and or administrative internal transit.

Exports:

1- Final Export: includes a Customs procedure based on which the domestic goods is exported to be sold and consumed.

2- Temporary Export: includes a Customs procedure based on which the authorized goods are exported for definite goals including production, processing, repair, completion, participation at exhibition or as vehicle for personal use or transportation between Iran and other countries or machinery and equipment for performing technical and engineering services temporarily within specified grace at the executive bylaw and then returned to the country.

3- Passenger’s Goods: passenger under this law, includes a person entering to or exiting from the Customs by passport, passage permission or transportation sheet through authorized ways.

International Postal Items: postal items include all items which are exchanged and distributed under State Post Rules or Universal Postal Union (UPU) and include the letters and postal items.

A- Postal Items include letter, post card, press, trading samples, recorded CD bar and the like.

B- Parcels: include all parcel posts except those being subject to its own special rules in terms of packaging, weight and post freight.