The importance of clearance
When the clearance process takes place, one of the essentials is to determine the value of the cleared goods. The value of the goods is one of the information that a customs clearance and an experienced trader should pay attention to. In all customs, at the borders of the country, the value of goods is determined by different prices (which can be searched for value in the TSC system).
Necessary conditions for clearance of goods
In order to clear the goods from customs, the necessary permits, work permit card and business card issued by the Iranian Customs Organization must be obtained.
Customs clearance steps
1- Completion of documents
2- Data entry through EPL system
3- Print the declaration
4- Receiving cottage and determining the route
Green Path: Box
Yellow Path: Examination of documents by an expert and obtaining the necessary permits
Red Route: Evaluate and obtain the necessary permits and review documents by an expert
5- Commodity evaluation
6- Obtaining the necessary licenses
7- Service expert (virtual)
8- 10% of freight for foreign lines
10- Warehousing and
11- Exit door
12- Exit of goods
Declaration and clearance process
Under an electronic system, you no longer need to go to the relevant departments and submit paper documents, as all paper documents will no longer be transferred from the buyer’s computer system to the electronic customs clearance system.
Generally, the declaration and clearance procedure includes the following 4 steps:
Register a statement
The first step in the customs clearance process is to complete the import declaration and register it in the customs system online. Type of goods, quantity, trademark, technical, model, value and weight of goods are among the information that is taken into account when goods enter customs. Now, both before and after the shipment arrives, the shipping company reports the arrival and information to the customs. If there are no errors or problems, the arrival declaration of the ship or aircraft will be given by the electronic customs system, the entry declaration number of the shipping and transport company. When the consignment arrives at the port, the importer or customs clearance submits the declaration to the electronic customs system. Cottage means the registration of the declaration of import or export of goods in the customs, for each registered declaration, it is assigned a number, this number is called cottage.
Review and approve the declaration
The second step is to check and confirm the declaration and other documents by the importer. Again, the electronic customs system validates the information provided and gives you the declaration number within a few seconds and you make the electronic payment.
Payment of import duties and taxes
The third step is the payment of duties and taxes. There are two ways to pay duties and customs taxes: payment by bank receipt or payment electronically.
Provide other documents
In addition to the information, some documents must be submitted to the customs office.
Including a health certificate that is required for food as well as cosmetics and pharmaceuticals. In addition, we can also mention the purchase invoice, which shows the purchase price of goods. Submission of packing list.manifest and bill of lading are other necessary documents to be submitted to customs.
In order to determine the value, the Customs Administration must carefully review all the documents received from the applicants and traders and then submit them to the accounting department for evaluation and control of the goods with documents and invoicing.
Necessary documents for clearance of goods
In the window of the cross-border business unit, at the time of declaring the goods in the import procedure, the bill of lading, clearance, warehouse receipt, proforma, packing list, invoice and certificate of origin are required and only for these three documents, a place for loading is provided.
Some declarants scan and upload all the documents that the expert may require when reviewing the declaration, along with these three essential documents.
The main documents that must be attached to the declaration are:
A – Incoming goods:
Shipping documents (or certified image of the shipping document by the international shipping company)
Necessary permits and certificates:
Bank documents (if the goods were imported through the banking system)
Certificate of Origin
Form of justice (in case of non-uniformity of goods)
And other documents that the customs deems necessary in the implementation of the law or other laws.
It is not necessary to attach the transport and clearance document for the goods entering from the free trade-industrial and special economic zones to the main land that has been traded in the region or has become its warehouse receipt.
Note 1– In exceptional cases where the submission of one or more documents other than clearance, the bank’s consent (if the goods are imported through the banking system) and the necessary permits and certificates are not possible, the declaration will be accepted and processed at the discretion of the head of customs. .
The clearance of goods is subject to the submission of all documents and the completion of customs formalities.
Note 2 – In cases where the country of manufacture of the goods is certified and is not a product of countries banned from trading and is not subject to preferential tariffs and quantitative restrictions, it is not necessary to provide a certificate of origin at the discretion of Iranian customs.
Note 3 – In the case of legal entities, if the person preparing and submitting the declaration is other than the owner of the goods, the said person (employee of the legal entity) must have an official power of attorney and a letter of introduction (based on the text to be announced by Iranian Customs). And their letter of introduction or picture should be attached and the official powers of attorney should specify the limits of the lawyer’s authority, and if the customs broker is a cleric, the said person should have an official power of attorney.
The official letter of recommendation of the state institutions regarding the goods belonging to them and the letter of introduction of the embassies with the certificate of the Ministry of Foreign Affairs will be accepted for the goods belonging to the embassies instead of the official power of attorney.
Note 4 – In cases where the owner of the goods is a real person, it is possible to accept the declaration of goods only through him or the customs broker who has an official power of attorney and a valid customs broker card.
B – Exported goods:
Warehouse receipt (in case of delivery of goods to customs warehouses)
Out-of-customs valuation permit (if applicable)
Sales Invoice (Invoice)
Schedule list (in case of non-uniformity of goods)
Legal certificates and permits (if included)
Image of temporary entry permit for processing or definitive entry permit to determine imported materials used in export goods (as appropriate)
** and other documents that the customs deems necessary in the implementation of the approvals of the competent authorities.
Issuance of clearance license
The clearance license gives the goods a legal aspect. The number and identification code are also determined in this step. Despite this code on products and goods, they can be offered in any of the country’s markets. In addition, no legal action will be taken against the traders.
The following include:
1- Following up the documents in the tariff and value offices for tariff differences and value differences (deduction received or more than value)
2- Determining the tariff (Inventor) in writing in the customs tariff office of Iran
3- Registering the export value of goods in the Iranian customs value CD
4- Pursuing and obtaining import and export licenses, disputes in the import of goods and customs prohibitions, in the offices of import and export
5- Participating in the Customs Dispute Resolution Commission and obtaining the final result
6- Participating in the review commission
The cost of customs clearance
The cost of clearance of goods can include the cost of warehousing, transportation, unloading, laboratory tariff, loading, escort of goods, expertise of goods, etc. که which is received from the owner of the goods (or its representative) during the clearance of goods.
The mentioned customs fees are collected separately from the entrance fee. Import duty for customs clearance of goods is 5% of the customs value, which is in addition to the commercial profit that the Iranian Customs Organization is responsible for collecting and for the procedure of definitive import of goods.