General prohibition of import and export of goods

On the basis of rules and regulation of I.R.Iran , entrance of some goods and or its export is totally prohibited . some of those goods are as follows:

1-     Alcoholic drinks

2-     Gambling tools

3-     Weapons, ammunition and explosive goods

4-     Narcotic drugs

5-     Magazines, photos, film and snaps and those goods which is against religious and national dignity of the country.

6-     Any type of writings against the official region of the country and or discipline disturbance and public purity and national dignity.

7-     Various type of goods which has ligitimate and legal prohibitance and or this import and export has not been prohibited according ti the customs tariff table or special rules.

The export goods is exempted of paying customs duties and taxes but paying the loading , unloading and warehousing is included . The classification of import and export of goods on the basis of tariff

( Harmonized System of Commodity Goods & Coding )

customs duties and taxes belongs to imported good whose amount is determined on the basis of import and export regulations based on paying custums duties and taxes ( Customs Valuation ) of goods. Customs value is CIF rate ( rate of purchase of goods in destiation + insurance exppenditures and transport and Warehousing ) and all expenditures related to the opening of credit or payment bill of exchange private and exclusive use of map, commercial model and sign and Various similar duties related to goods and other expenditures of those goods which is behonged to them till its entry to first customs office other submitting documents of goods owner is determind and would be given to the declaration from on the basis of rate of currency and announced from central Bank of Iran on the day of its submitance.