Non Tariff Barriers
A general license granted by the Ministry of Commerce (in Persian) is required to import into Iran. Furthermore, the importer needs the approval of the appropriate Ministry.
The market is open for staple commodities, capital goods, spare parts and raw materials. Capital goods, raw materials, medicines, wheat and other strategic goods do not attract any import customs duties. Finished products competing with a local production or local consumer goods cannot be imported. These goods are imported through non-official channels.
It is important to check with your national authorities present in the country, specific information, especially given the frequent changes made in import regulations.
Customs Duties and Taxes on Imports
Custom duties are on an average about 30% of the CIF value of the goods. Tariffs vary from 0% for the most important basic and strategic commodities to 100% for the few authorised consumer goods. Custom duties are relatively high in the free zones also, amounting to 50% in certain cases. Non Islamic goods cannot be imported. In the case of production under licence, the local share must be progressively increased.
Authorised importers paying customs duties must also pay other taxes.