Customs definitions

Familiarity with customs laws and regulations definitions

Article 1

The meanings of the customs terms used in this Law shall be in accordance with the definition as issued by the Customs Cooperation Council as a whole for the Member States, unless otherwise specified in the following paragraphs or in other articles of this Law:

Declaration of goods: is a written or oral declaration that, in accordance with the provisions of this law, declares the customs procedure that specifies its intended customs procedure for the goods and provides the information required for the implementation of customs regulations.

Declarant: The owner of the goods or his legal representative who declares the goods to the customs in accordance with the provisions of this law. In the electronic declaration of the owner of the goods or his legal representative, based on the digital certificate approved by the authorized centers for issuing the said certificate, he is known as the owner of the goods or the legal representative of the declarant.

Brief declaration: It is a document according to which the transport company announces the general list of cargo that must be unloaded or loaded when the vehicle enters or leaves the country.

Customs premises: Warehouses, docks, wharves, airports, railway stations, yards and any place that is under the supervision of customs and is used to accumulate and store goods for customs formalities. These places can be customs warehouses, private warehouses and public cold stores.

Clearance: The departure of goods from customs places after customs formalities is relevant.

Clearance letter: is a document according to which the transport company (carrier and forwarder) after authentication, declares to the customs that the recipient of the goods is allowed to perform customs formalities.

Customs formalities: All operations performed in the implementation of customs regulations.

Guarantee: Cash is a valid bank guarantee and insurance policy that is deposited with the customs to implement the requirements set out in the customs regulations.

Obligation: Accepting a written or electronic obligation that obliges a person to perform or not perform an action before customs.

Import fee: Customs fee is equal to 4% of the customs value of the goods plus the commercial profit determined by the Cabinet, in addition to the funds that according to the law, the customs is responsible for collecting and assigned to the definitive import of goods but not including cost of services.

Full shipment: the entry of goods into customs places and the departure of goods from the mentioned places without unloading and delivery in these places in accordance with the provisions of this law.

Date of declaration: When the signed declaration is attached to the relevant documents by the declarant, it is submitted to the customs manually or by computer and the number of the registration office of the declaration is assigned to it.

World Customs Organization (Customs Cooperation Council): International Organization that was established according to the convention dated 9/24/1329 AH in accordance with December 15, 1950 AD, and the country of Iran joined it in March 1337 AH.

Coordinated system: Description and coding of goods according to the international convention Coordinated system of description and marking (coding) of goods dated June 14, 1983, which was approved by the Customs Cooperation Council and the Islamic Republic of Iran according to the single article of the Law on Accession of the Islamic Republic Iran has acceded to the 1994 Convention. / 6 / Approved 20

International Transport Company: A legal entity authorized by law to conduct international transport operations.

Owner of a commercial good: a person under his name the original copy of the purchase and shipping documents was issued (and in the case of goods purchased with the commitment of the banking system, those documents are stamped by the bank) and the clearance letter is in his name or the said documents in his name have been endorsed and the authenticity of the assignor’s signature has been certified by the competent authority.

Customs territory: It is the part of the territory of the country in which the law of customs affairs is applied.

Commercial goods: Goods that are exported or imported for sale at the discretion of the Iranian Customs, whether sold in the same way or after operations such as production, segregation and packaging.

Domestic goods: Goods that are produced or manufactured in the customs territory of the country or foreign goods that have been definitively imported.

Non-customs goods: Goods that are under the supervision and control of customs but their customs formalities have not been completed.

Authorized goods: Goods whose export or import does not require a license in accordance with the rules.

Conditionally permitted goods: Goods whose export or import requires the prior approval of one or more government agencies.

Prohibited goods: Goods whose export or import is prohibited by law in the national interest or the holy sharia of Islam.

Customs controls: Measures taken by customs to ensure compliance with customs regulations.

Recipient: The legal person who, in accordance with the law or contracts based on the law, is responsible for the delivery and storage of goods related to the general public for which customs formalities have not been completed at customs premises. This term does not include the organization of collection and sale of proprietary property.

Customs Regulations: Laws and regulations, including executive regulations, instructions and directives, the supervision or implementation of which is entrusted to the Customs.

Costs of services: Funds received for services such as X-rays, seals, shipping, warehousing at customs, testing and tariffing, care, escort, weighing of goods and extraordinary services And its terms, conditions and examples are determined in accordance with the services performed

This post is also available in: Persian

0 replies

Leave a Reply

Want to join the discussion?
Feel free to contribute!

Leave a Reply

Your email address will not be published. Required fields are marked *