There are three import categories exist in Iran: (1) Products imported within the framework of the general regulations (machinery, industrial equipment); (2) The products which are imported under special conditions (drugs, food products, cosmetics); (3) The products which are prohibited for imports (alcoholic beverages, pork meats, narcotics products, guns, ammunitions, aerial photo cameras, transmitter receiver apparatus, vulgar films, unpleasant records, cassettes, videos, indecent photographs or any kind of fashion magazine).
Importers are required to present the following documents: commercial invoice (4 copies); certificate of origin (2 copies); bill of lading (2 copies); pro-forma invoice. In compliance with the Export regulations, the following documents must be produced: certificate for veterinary products (it must indicate that the product is free from disease and toxicity); free sale certificate (it should state that the sold commodities are in free circulation in the exporting country); health certificate (the imports of animals, animal products, food products and plants require this certificate from the country of origin).
Some other documents may be required: (1) Exporters must contact the Iranian authorities to obtain information on the modalities and legalization that should be applied. (2) As concerns the imports of goods for which letters of credit have been opened, priority should be given to Iranian carriers.
Iran accepted special labeling regulations for pharmaceutical, foodstuffs sold in containers, beverages, mineral waters, syrups, juices and extracts and toilet and beauty articles and accessories. All labels, instructions and description of imported goods have to be written in Farsi (Persian).
Marking requirements are the following: All packages should demonstrate gross weight in kilograms or metric tons. All identifying marks should include the consignee's mark and port marks, which should be clearly indicated to facilitate the arrivals of shipments.
The following duties are imposed on imported products: (1) Customs duties: Customs duties are imposed on an ad valorem basis and payable in Iranian Rials at the rate of exchange fixed by the Central Bank. Customs duties range between 5 and 375 % but they are very impacted by the exchange rates. (2) Preferential duties: In general agreements on preferential duties are concluded between the ECO countries, Islamic countries and Iran. (3) Specific duties are generally assessed on the basis of the gross weight and quantity of the product.
Customs surcharges and indirect taxes: Commercial benefit taxes (CBT) include monopoly taxes. They are assessed on an ad valorem basis and levied on the sum of CIF value and charges. The tax must be paid before customs clearance.
Trade samples and advertising material are also imported duty-free. | 
