Customs Facilities and Exemptions in Iran

Is it possible to transit raw materials to Iran and then export them as manufactured goods with customs exemptions?

Yes, raw materials transited for manufacturing purposes are subject to customs exemptions. If for any reason duties are collected in the beginning, the sums received will be refunded after exporting the finished product.

At what price are imported second-hand machineries and equipment evaluated at the customs in Iran?

All goods imported to the country are evaluated based on their brand new price and only second-hand machineries and equipment which are imported for production lines and based on Foreign Investment Act are evaluated based on their actual (second-hand price).

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