Customs authorities’ power to change exit border for transit goods expanded

March 8, 2026 - 13:0

TEHRAN- The Islamic Republic of Iran Customs Administration (IRICA), in order to facilitate transit under the current circumstances, has delegated the authority to change the exit border or destination customs office for goods in transit to the directors of executive customs offices.

According to a report by Mehr News Agency on March 6, Iran's Customs Administration, considering the current situation and with the aim of expediting the exit of transit goods, has increased the authority of executive customs directors in the area of domestic and foreign transit.

Based on the instruction communicated by the Transit Office to supervisors and directors of executive customs offices, the authority to change the exit customs office or destination for goods in transit has been delegated to customs directors.

This instruction states that due to the congestion of truck traffic at some exit borders and with the goal of facilitating the exit of transit goods and maximizing the use of domestic customs capacity, if international transport companies request a change of exit border, the matter covered in Note 2 of Article 95 of the Executive Regulations of the Customs Affairs Law can be carried out in coordination with the Director General or deputies of the Transit Office or the Director General of the exit customs office.

Accordingly, if the new border is open and confirmed by the supervisors or directors of the relevant customs offices, customs can accept the request to change the exit border and follow up on the receipt of the goods.

Furthermore, if there is a request to change the domestic destination customs office, the possibility of carrying out this process similar to foreign transit has been provided. In cases where the goods have arrived at the exit customs office but the transport company requests exit from another border due to border conditions, the container and seals will first be inspected, and customs formalities completed at the [initial] exit customs office. Then, by filing a new declaration and lodging a guarantee, the goods will be sent to the new exit customs office.

Another part of this circular announces that the activity permits of over 60 international transport companies have been extended in the system until the end of Farvardin 1405 (April 20), and if there are new requests, customs offices can report the matter to the Director General or deputies of the Iran Customs Transit Office for immediate action.

The Islamic Republic of Iran Customs Administration (IRICA), in a notice on March 5, has announced 11 urgent measures to executive customs offices, which are aimed at facilitating and expediting foreign trade and enable the country's business community to benefit from approved facilities until the end of the current Iranian calendar year (March 20).

According to IRNA's report quoting IRICA, based on this notice, the key approved facilities, which are binding for executive customs offices and partner organizations, are as follows:

1- Importers who wish to clear their goods from customs without receiving and presenting a SATA (Foreign Currency Commitment) code can do so by having the owner or their legal representative enter a commitment in the Comprehensive Customs Management System. This commitment must state that they will not request foreign currency from the Central Bank after the goods are cleared.

2- All valid registration orders and import permits whose validity expires during the mentioned period will be considered automatically extended for a period of three months, without any fee.

3- IRICA is authorized to clear all goods with valid warehouse receipts whose registration orders have been suspended or revoked. The import of these goods is subject to the rules of Article 1 of these facilities.

4- If discrepancies arise regarding items such as the year of manufacture, country of origin, tariff code, or value between the registration order, the declaration, and the customs assessment, goods owners are permitted to transfer the goods to warehouses under customs supervision across the country without needing to amend or edit the registration order.

5- In the event of system outages or disruptions in data and information transmission, upon notification by customs, all organizations involved in foreign trade, including the relevant ministries responsible for exports and imports, the Central Bank, agent banks, and permit-issuing organizations, are obliged to issue paper documents and permits, observing security considerations.

6- Customs is authorized to accept or extend bank guarantees for customs duties and value-added tax (VAT) with a maturity date until the end of Ordibehesht 1405 (May 21) for the clearance of goods.

7- The Islamic Republic of Iran Customs Administration (IRICA) is obliged to effect the 100-percent clearance of essential goods currently present in the country's customs without receiving a SATA code from the Central Bank, within the framework of the resolution of the competent authorities during the mentioned period. For other priority goods that enter the country after the notification of this resolution, upon approval of the relevant minister, the 90-percent clearance is permissible during this period, and the clearance of the remaining 10 percent of those goods is possible by obtaining a commitment acceptable to customs, including the provision of a bank guarantee or through the chief financial accounting officer. Additionally, the files from the Ministry of Industry, Mining and Trade (previously) have been communicated to all executive customs offices across the country.

8- Customs offices are authorized to clear goods for which the year of manufacture is mentioned in the registration order, but the actual age of manufacture is less than the time specified in the registration order, without the need to amend the registration order.

9- All goods that have entered the country's customs or will enter within the next two months are exempt from the rule of prioritizing the registration order date over the shipment date (bill of lading).

10- All parallel inspection and laboratory procedures for essential goods, medicine, medical equipment and supplies, which are carried out by various bodies, shall be centralized according to the discretion of the relevant ministry and carried out by a single authority, or based on the decision of the relevant minister, action shall be taken based on the results of tests conducted at the point of origin of import. The National Standards Organization, Customs, and the Food and Drug Organization are obliged to provide the necessary cooperation.

11- During the mentioned period, disputes concerning the year of manufacture, country of origin, tariff classification between the registration order and the declaration, or disputes regarding value between the registration order and the declaration and customs' interpretation, shall not hinder clearance, provided that the goods are not considered prohibited goods or contraband.

MA

Leave a Comment