Emblem of the Islamic Republic of Iran Customs Administration ( IRICA)
Emblem of the I.R. of Iran customs Administration represents the word “Customs” and
implies the following meanings :
1. The above-mentioned emblem represents the word “Customs” as
implying the gate and gatekeeper of the economy of the country.
2. The green stripe stands for free import and export of goods.
3. The red stripe stands for control and prohibition of import and export goods
4. The green and red stripes and the white space between them symbolizes
the flag of Islamic Republic of Iran.
5. The two black stripes in two opposite angles of emblem stand for the
framework of gate and represent customs control and enforcement of law .
6. The lines constituting the emblem represent the separate letters of the
History of Customs Administration in Iran
· The Customs Administration in Iran date backs to the ancient times. At the time of Arsacid Dynasty ( third Century B.C ) , there was a regular Customs Organization , and its branches at borders registered the statistics of imports in a special book and received fixed duties. During this period exports were exempted from Customs duties.
· At the time of the Sassanid ( fourth to sixth Century A.D ) the Customs duties were recieved as much as one-tenth of value or quantity of the imports .
· This policy became wide spread in the Muslim countries upon entry of Islam to Iran . During the Safavied Dynasty the Customs duties were determined according to the value of the goods . From the Solar year of 1053 ( 1674 A.D ) the Customs was run on rental basis and this policy continued for more than two centuries.
· In the Solar year of 1336 ( 1957 A.D ) the Customs joined the Ministry of Finance and Economic Affairs. Presently , the IRICA is one of the organizations affiliated to the Ministry of Finance and Economic Affairs.
Customs Definitions as an International Term
Customs Cooperation Council ( C.C.C ) has defined “Customs” as following :
Customs is a governmental organization who is responsible for carrying out customs' laws and receiving Customs duties of imports and exports and also is responsible for import , Transit and Export of goods .
This term is also generally used for each part of the Customs or head quarters or dependent departments. For example it is applied for Customs officers, Import and export duties, and import or export control or every other procedure within Customs operations, Such as : Customs officers, Customs duties, Customs office, Customs declaration form.
Regarding the definition, it can be said that Customs is a financial and economical organization which since long times ago has been existed and according to the circumstances and goverment's wills has changed into a special form and organization, so that the present form has been resulted.
Custmoms is legally just responsible for adjusting import and export to the regulations therefore the Customs' role in importing and exporting of goods is just as follows :
1. Regarding legal liabilities in importing and exporting the goods by importers and exporters.
2. Observing enacted restrictions and prohibitions.
3. Granting recommended exemptions and discounts to the importers or exporters according to the act provided that the specification of goods be correct.
4. Collecting laid Customs duties and taxes perfectly.
Rules and Duties of the Customs
1. Exercising government’s policies in the area of exports and imports and passengers' goods ,keeping goods in warehouses and customs premises, supervising the delivery of the above mentioned goods until completion of legal procedures and their clearance by the owner of the goods or his legal representative.
2. Carrying out the import and export laws and regulations, and its circular and assessing and receiving customs duties and commercial benefit tax and charge and depositing it to the related organization accounts.
3. Valuation and tariff classification of the imported and exported goods.
4. Controlling and supervising transit of goods from borders of country.
5. To campaign smuggling and customs offences through exercising related regulations.
6. Collecting, processing and publishing foreign trade statistics (Import and Export )
7. Investigating discrepancies between customs and the owner of goods arising from enforcing Customs rules and regulations .
8. Checking import and export declaration forms and clearance documents of goods and complementing them to the current rules and regulations of the country in order to reach correctness of the clearance conditions and collecting probable amount receives deficits or refunding the over payment.
9. Inspecting the executive customs and supervising their operations.
10. Planning in order to improve customs systems and implementation of the mechanized systems such as: Automated system for Customs Data (ASYCUDA)
11. Planning in respect to economical policies of the government in order to perfect verifying according to the rules and regulations of the import and export and custom’s law and its related performance regulations.
12. Expanding international and customs relations between ECO member countries and Islamic Conference in order to exchanging experiences and mutual cooperations.
13. Performing customs formalities of the temporary admissions, temporary exportation, cabotage, international transit, foreign transit.
14. Exercising customs regulations for free shop, diplomatic carriers and parcels and international post.
15. distinguishing and delivering of the abandoned goods to the properties collecting and sale organization according to the related regulations.
16. Performing brokers' related affairs in customs of the country.
17. surveying and performing the affairs related to WTO’s recommendations.