Article 1 – Foreign transit of goods is a series of steps during which goods are sent from foreign sources to a third country or kept in guarded areas, and the arrangement of its gradual transportation is arranged at the request of the owner of the goods from the territory of the Islamic Republic of Iran from a border point of the country and leaves from the same point or from other border points of the country.
Note – the amount of goods that enter the protected areas, if the owner of the goods requests to carry them to destinations inside the country, will be subject to the rules and regulations of the goods imported into the country.
Article 2 – In order to regulate the transit affairs of the country and to establish the necessary facilities in the regional distribution of transit goods and the acquisition of income from this regulation, each of the cargo terminals, railway stations and airports, which are according to the request of the Ministry of Roads and Transport and
The approval of the Supreme Transport Coordination Council of the country or compliance with the relevant rules and regulations will be recognized as customs areas, and the customs of the Islamic Republic of Iran is obliged to create facilities in the above areas.
Article 3 – Foreign transit of goods that are imported into the country within the limits of the agreements concluded between the governments of the parties do not need to obtain any permission, unless it is prohibited to enter the country due to security and religious reasons.
Note 1 – The list of prohibited goods for foreign transit is prepared by the National Security Council and approved by the Council of Ministers.
Note 2 – The foreign transit of livestock, vegetable and chemical cargoes will be subject to obtaining permission from the relevant authorities.
Article 4 – Goods and containers carrying goods that pass through the country under the title of foreign transit are not considered part of definite import and export and are exempted from paying customs duties, commercial interest and taxes, but they will be subject to paying customs and operational costs, unless in the transit agreement between the government and other countries or customs and international transport agreements, special regulations are set for them, In this case, the transit goods will be subject to the same provisions as determined in the relevant agreements.
Article 5 – All foreign transit goods that are transported by Iranian international transport companies licensed by the Ministry of Roads and Transport, in terms of depositing a deposit as an authorized item, bank guarantee or guarantees of international transport companies or valid insurance policies are accepted instead of transit deposit.
Article 6 – Whenever the foreign transit goods are delivered to the customs of exit or leave the borders of the country before the expiry of the validity period of the license, the transit is considered terminated and the customs will be obliged to settle the received guarantee.
Article 7 – The customs and related organizations are obliged to allocate sufficient and appropriate warehouses and areas for the unloading and storage of foreign goods by charging them according to the relevant regulations. Packaging changes or completion of transit goods will be possible under the supervision of customs authorities.
Article 8 – Containers carrying goods are considered as containers and are exempt from the payment of interest and customs duties, and the customs only records their entry and exit statistics.
Article 9 – Containers that are imported with an initial seal will be transited without the need to evaluate the contents by the evaluation service and upon exiting the customs, they will be transited with the issuance of a transit permit only by complying with the documents and declarations and affixing the additional customs seal.
Note – In exceptional cases where there is a strong suspicion for the customs and law enforcement, sealing and evaluating the contents and re-sealing by setting up a meeting report containing the result of the examination and container numbers and previous and new seals are unimpeded. In any case, the presence of a customs representative is mandatory.
Article 10 – In cases where the obligation is to transport goods in transit with a container to the point of entry, the customs and related organizations are obliged to provide the necessary facilities for unloading the goods at the customs facilities or transferring the goods from the container to the truck or wagon or plane.
Article 11 – As much as possible, before the goods are unloaded from the means of transport, the customs office, by accepting the declaration attached to the documents and authorization, accelerates the transit operation, while obtaining a commitment from the shipping company, and postpones the administrative and accounting formalities until after the goods leave the customs and ports.
Article 12 – The imposition of any duties on transit goods will be proposed by the Supreme Transport Coordination Council and approved by the Cabinet of Ministers.
Article 13 – In order to use the country’s transport fleet as much as possible and if there is a need to use foreign road vehicles for the transit of goods from the country, the relevant regulations will be approved by the Cabinet of Ministers with the proposal of the Ministry of Roads and Transport.
Article 14 – The Ministry of Roads and Transport will facilitate the conclusion of bilateral agreements and the implementation of regional cooperation that is effective in facilitating transit.
Article 15 – The Ministry of Roads and Transport will take action to establish coordination between the country’s transit regulations and the current regulations of international transportation by joining international agreements, communicating with international organizations and promoting container and multimodal transportation.
Article 16 – The movement of trucks covered by the TIR Carnet in the country does not need to provide a two-passage carnet, and for the traffic of vehicles without a TIR carnet, the written commitment of Iranian international transport companies licensed by the Ministry of Roads and Transport is sufficient.
Article 17 – In order to harmonize and standardize the rules for the transit of vegetable and livestock goods, the two ministries of Jihad, Construction and Agriculture should make the necessary understandings with the countries along the route as soon as possible.
Article 18 – The two Ministries of Jihad, Construction and Agriculture are obliged to set up animal and plant quarantine posts at the customs points of entry and exit, and to carry out all matters related to quarantine at those posts.
Article 19 – The customs of the Islamic Republic of Iran and the Chamber of Commerce, Industries and Mines of Iran should provide the means for the transit of goods covered by the TIR carnet in all entry and exit points of internal customs.
Article 20 – The Central Bank of the Islamic Republic of Iran is obliged to provide financial and credit support to Iranian international transport companies that are active in the field of transit.
Note – The Ministry of Roads and Transport, in cooperation with the Central Bank of the Islamic Republic of Iran, will determine the support methods and submit them to the Cabinet for approval.
Article 21 – The passport office is obliged to issue passports and exit booklets related to Iranian drivers who move goods in transit on international routes within the prescribed period with the proposal and approval of the country’s transportation organization and terminals and in compliance with the relevant laws and regulations.
Article 22 – The police force of the Islamic Republic of Iran is obliged to issue international certificates, transit plates and ownership booklets for drivers and trucks that intend to operate on international routes, with the proposal of the country’s transport and terminals organization, within the prescribed period, in compliance with the relevant laws and regulations.
Article 23 – Transport and Terminals Organization, according to the time and place, determines specific routes with the coordination of the Ministry of Interior for road transit, and the police force is obliged to carry out the necessary controls.
Article 24 – The implementation cost of this law is financed from the revenues obtained from the subject of this law.
Article 25 – From the date of promulgation of this law, all laws and regulations that contradict it, will be canceled.
Article 26 – General conditions for declaration and completion of customs formalities and documents that must be submitted and other related matters with the observance of the maximum facilities in the executive regulations of this law, which will be prepared by the Ministries of Road and Transport, Economic Affairs and Finance, and the Ministry of the Country within a maximum period of three months from the approval of this law and will be approved by the Council of Ministers.
The above law, consisting of twenty-six articles and four notes, was approved by the Islamic Council in the meeting on Tuesday, March 12, 1996, and was approved by the Guardian Council on March 17, 1996.
Chairman of the Islamic Council – Ali Akbar Nateq Nouri