IN THE NAME OF GOD

&

THE EXECUTIVE ORDINANCE OF LAW ONEXPORT & IMPORT REGULATIONS

Annex

CUSTOMS TARIFF TABLES

BASED ON THE HARMONIZEDCOMMODITY DESCRIPTION AND

CODING SYSTEM

2018-2019

( )

: :

: ( ) :

: :

---- : :

.

: - : I

www.CPPC.ir / E-mail: info@cppc.ir

EXPORT-IMPORT REGULATION ACT 2018(And Customs Tarif Tables Based on the HarmonizedCommodity Description & Coding System)

Prepared & Compiled by: Directorate-General for Export-Import Regulations

Lithography & Print: The Commerce Printing & Publishing Company

Art Director: Pasha Darabi

Preparation: Solmaz Damandani, Pasha Darabi

ISBN: 978-964-468-604-7

First Edition Printing: 2018

Circulation: 1000 Copies

Price: 128,000 Tomans

Publisher: The Commerce Printing & Publishing Company (C.P.P.C)

Copyright: All rights reserved by The Commerce Printing & Publishing Company

Address: No.1206, North Kargar St., Tehran, I.R. Iran

Tel: (+98 21) 66939329

www.CPPC.ir / E-mail: info@cppc.ir

: / .Iran. Laws, etc . : . /

. : . : / . : : : / :---- :

Export - Import regulations ... . : . . : / . - : .( ) : :

.( ) : Foreign trade regulation -- Iran : / -- :

Foreign trade regulation -- Iran -- By-laws : / -- -- : . :

KMH / : / : / :

.

) (

In the Name of God

If in commercial and other relationships, it is to be feared that there is a political and non-political domination of foreigners on Islam compass and Muslim territories which cause in colonization of the Muslim and their territories, it is necessary for the Muslim to avoid that relationship and those transactions religiously are prohibited.

Imam Khomeini (God bless him)

1396 /

.

)(

In the Name of God

Resistive economy is a concept encompassing different spheres of activities from scientific fields to technical activities, commercial arenas, export and import, and also includes educational sectors in collages and high school.

The supreme leader Grand ayatollah

seyyid Ali Hosseini khamenei

.

.

. 1396

1396 8

.

1396 1395 1395

1396 .

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.

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preface

With Special thanks; Mojtaba khosrotaj

Deputy Minister in Trade Affairs

No.

Contents

4/7/1372 1 Export-Import Regulations Act (Approved by Islamic Consultative Assembly dated 24.6.1985 (4.7.1372)

7 The Executive Ordinance of Law on Export-Import Regulations 6/7/1384

36 The Law on Regulating Border Trade Enacted by the Islamic

Consultative Assembly on 28 September 2005

39 The Executive Ordinance of the Law on Regulating Border Trade

44 List of border bazaars

46 Proposed List Of Goods Importable By The Inhabitants of the Border Zones

48 List of some laws and regulations related to import and export & relevant legislation

74 General Rules for the Interpretation of the Harmonized System 76 Explanation regarding the Tariff Preferences column, the code

states 76 Explaning on "entry rights"

77 Important notes : 79 SECTION I: LIVE ANIMALS; ANIMAL PRODUCTS

: 80 Section Notes. 1. Live animals.

: 84 2. Meat and edible meat offal.

:

88 3. Fish and crustaceans, molluses and other aquatic invertebrates.

:

103 4. Dairy produce; birds eggs; natural honey; edible products of animal origin, not elsewhere specified or included.

:

108 5. Products of animal origin, not elsewhere specified or included.

: 111 SECTION II:VEGETABLE PRODUCTES : 112 Section Note.

6. Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage.

: 115 7. Edible vegetables and certain roots and tubers.

:

119 8. Edible fruit and nuts; peel of citrus fruit or melons.

: 124 9. Coffee, tea, mate and spices.

: 130 10. Cereals.

:

132 11. Products of the milling industry; malt; starches; inulin; wheat gluten.

:

135 12. Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder.

1396 /

: 140 13. Lac; gums, resins and other vegetable saps and extracts.

:

142 14. Vegetable plaiting materials; vegetable products not elsewhere specified or included.

:

143 SECTION III: ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

:

144 15. Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes.

:

149 SECTION IV:PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

:

150 16. Preparations of meat, of fish or of crustaceans, molluses or other aquatic invertebrates.

: 153 17. Sugars and sugar confectionery.

: 155 18. Cocoa and cocoa preparations.

:

157 19. Preparations of creals, flour, starch or milk; pastrycooks products.

: 160 20. Preparations of vegetables, fruit, nuts or other parts of plants.

: 164 21. Miscellaneous edible preparations.

: 167 22. Beverages, spirits and vinegar.

:

170 23. Residues and waste from the food industries; prepared animal fodder.

:

173 24. Tobacco and manufactured tobacco substitutes.

: 175 SECTION V: MINERAL PRODUCTS : 176 25. Salt; sulphur; earths and stone; plastering materials, lime

and cement. : 183 26. Ores, slag and ash.

:

187 27. Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes.

: 193 SECTION VI: PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

:

195 Section Notes. 28. Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes.

: 209 29. Organic chemicals.

: 242 30. Pharmaceutical products.

: 251 31. Fertilisers.

: ) Dyes (

)Colouring (

254 32. Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks.

: ( )

260 33. Essential oils and resinoids; perfumery, cosmetic or toilet preparations.

: 264 34. Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes,

I 1397 I

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polishing or scouring preparations, candles and similar articles, modelling pastes, dental waxes and dental preparations with a basis of plaster.

:

268 35. Albuminoidal substances; modified starches; glues; enzymes.

:

270 36. Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations.

: 272 37. Photographic or cinematographic goods.

: 275 38. Miscellaneous chemical products.

:

287 SECTION VII: PLASTICS AND ARTICLES THEREOF;RUBBER AND ARTICLES THEREOF

: 288 Section Notes. 39. Plastics and articles thereof.

: 305 40. Rubber and articles thereof.

:

) (

313 SECTION VIII: RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)

) : ( 314 41. Raw hides and skins (other than furskins) and leather.

:

) (

318 42. Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut).

:

321 43. Furskins and artificial fur; manufactures thereof.

:

323 SECTION IX: WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK

: 324 44. Wood and articles of wood, wood charcoal.

: 334 45. Cork and articles of cork.

: 335 46. Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork.

: ) (

337 SECTION X: PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF

: ( )

338 47. Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard.

:

340 48. Paper and paperboard; articles of paper pulp, of paper or of paperboard.

:

353 49. Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans.

: 357 SECTION XI: TEXTILES AND TEXTILE ARTICLES : 365 Section Notes.

50. Silk.

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: ( )

367 51. Wool, fine or coarse animal hair; horsehair yarn and woven fabric.

: 370 52. Cotton.

:

378 53. Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn.

: ) Man-Made( 380 54. Man-made filaments.

: 385 55. Man-made staple fibres.

:

391 56. Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof.

: 395 57. Carpets and other textile floor coverings.

: ) Tufted ( ) Lace (

)Tapestries ( ) Trimmings () Embroidery(

397 58. Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings, embroidery.

:

401 59. Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use.

: 406 60. Knitted or crocheted fabrics.

: 409 61. Articles of apparel and clothing accessories, knitted or crocheted.

:

416 62. Articles of apparel and clothing accessories, not knitted or crocheted.

:

424 63. Other made up textile articles; sets; worn clothing and worn textile articles; rags.

:

429 SECTION XII: FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING - STICKS, Seat - Sticks, WHIPS, RIDING - CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR

: 430 64. Footwear, gaiters and the like; parts of such articles.

: 434 65. Headgear and parts thereof.

:

435 66. Umbrellas, Sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof.

:

436 67. Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair.

: )Asbestos (

439 SECTION XIII: ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE

: )Asbestos(

440 68. Articles of stone, plaster, cement, asbestos, mica or similar materials.

: 446 69. Ceramic products.

: 450 70. Glass and Glassware.

:

( )

459 SECTION XIV: NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN

I 1397 I

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:

460 71. Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin

: 467 SECTION XV: BASE METALS AND ARTICLES OF BASE METAL

: 470 Section Notes. 72. Iron and steel.

: 486 73. Articles of iron or steel.

: 496 74. Copper and articles thereof.

: 502 75. Nickel and articles thereof.

: 506 76. Aluminium and articles thereof.

) : (

512 77. (Reserved for possible future use in the Harmonized System)

: 513 78. Lead and articles thereof.

: 516 79. Zinc and articles thereof.

: 519 80. Tin and articles thereof.

:

522 81. Other base metals; cermets; articles thereof.

:

525 82. Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal.

: 530 83. Miscellaneous articles of base metal.

:

535 SECTION XVI: MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES

:

538 Section Notes. 84. Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.

:

586 85. Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers and parts and accessories of such articles.

:

617 SECTION XVII: VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT

:

( )

620 Section Notes. 86. Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds.

:

623 87. Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof.

:

636 88. Aircraft, spacecraft, and parts thereof.

: 638 89. Ships, boats and floating structures.

I 1397 I

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:

641 SECTION XVIII: OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF

:

642 90. Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof.

: (Clocks and watches and parts thereof)

659 91. Clocks and watches and parts thereof.

: 663 92. Musical instruments; parts and accessories of such articles.

: 665 SECTION XIX: ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF

: 666 93. Arms and ammunition; parts and accessories thereof.

: 669 SECTION XX: Various MANUFACTURED ARTICLES :

670 94. Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name - plates and the like; prefabricated buildings.

:

675 95. Toys, games and sports requisites; parts and accessories thereof.

: 680 96. Miscellaneous manufactured articles

: 685 SECTION XXI: WORKS OF ART, COLLECTORS PIECES AND ANTIQUES

: 686 97. Works of art, collectors pieces and antiques.

: CBU

688 98. Knocked down parts of road-building machines, cars, other machineries and Calssic motorized vehicles (CBU)

: 693 Appendixes: 1 : 694 Appendix 1: Scheduled Chemicals of the Chemical Weapons

Convention 2 : 698 Appendix 2: Ozone depleting substanes 3 :

708 Appendix 3: Identifying the Wastes Covered by the Basel Convention in the World Customs Organization Harmonized Commodity Description And Coding System

4 : ( )

746 Appendix 4: Harmonized System Codes assigned to chemicals in Annex III to the Rotterdam Convention

5 :

753 Appendix 5: mandatory standards regulations for exported and imported goods

6 : ) INCB(

771 Appendix 6: Lists of drugs and substances under the control of the International Narcotics Control Board (INCB)

7 :

788

Appendix 7: Explanation regarding the Tariff Preferences column, the code states

8 : (HS)

921 Appendix 8: Goods, Swbject to exeption in a ccordamce with the VAT law based on the (HS) Coding.

I 1397 I

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4/7/1372 ( )

1-

.

2- :

1- : .

2- : .

3- : ( )

. 1-

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2-

. 3-

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1- .

2- .

3- ( ) .

1- )1) (2) (3( ( ) )165( 22/8/1390 .

2- ( ) ( ) ( ) ) 1 (22/8/1390 .

EXPORT-IMPORT REGULATIONS ACT (Approved by Islamic Consultative Assembly dated

24.6.1985 (4.7.1372) Article 1.

Article 2 .

Note 1.

Note 2.

Article 3.

Note 1.

Note 2.

Note 3.

( ) ( ) ( )

I 1397 I1

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4-

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.

5-

15 .

-

.

6- .

.

7-

. 1-

.

2- . 3-

.

8-

.

1- .

2-

.

Article 4.

Note.

Article 5.

Note.

Article 6.

Article 7.

Note 1.

Note 2.

Note 3.

Article 8.

Note 1.

Note 2.

I 1397 I 2

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9-

.

10- :

1- .

2-

.

3- . 4- .

1 -

)30 (%) 100 (%

) 50 (% .

2-

.

11-

.

12-

.

6/7/1384 .

51 22/8/1390 .

Article 9.

Article 10.

Note 1.

Note 2.

Article 11.

Article 12.

I 1397 I3

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1-

.

2- .

3- .

13 )

( .

14 -

.

1-

.

2-

.

3-

. 4 -

.

5 -

.

51 22/8/1390 .

Note 1.

Note 2.

Note 3.

Article 13.

Article 14.

Note 1.

Note 2.

Note 3.

Note 4.

Note 5.

I 1397 I 4

1396 / 5

6-

15 -

( )

.

16 , .

17-

.

1 .

2 .

3 ( )

.

18

.

14 1372 ) 25448/15 31/4/1387 (

. 17/2/1387

. 1- 80816/2001 20/8/86

) 45 (1366

. 2- ( ) 165 22/8/1390

.

Note 6.

Article 15.

Article 16.

Article 17.

Note 1.

Note 2.

Note 3.

Article 18.

I 1397 I5

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19

.

20 1373 ) 1 (%

. ) 100 (%

.

21

37

.

22

30 1/1/1374 .

.

23

.

24 .

11/7/1372 .

17/2/1387 .

.

Article 19.

Article 20.

Article 21.

Article 22.

Article 23.

Article 24.

I 1397 I 6

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:1395 /16 : 6/2/1373

7 10 14/1/1373 64945/100 23/10/1372

) 23 (- 1372- :

1-

( )

:

1. .

2. .

3. .

4. .

5. .

6. .

70621 /22681 28/12/78 42959/25695 2/11/80 .

1 .43208/31585 6/8/1383 .

2 .25516/31203 31/5/1383 .

3 . 36639 /35057 10/4/1385

.

No: 1395/T 16H Date of communication: 25.04.1994

THE EXECUTIVE ORDINANCE OF LAW ON EXPORT-IMPORT

REGULATIONS

Article 1.

I 1397 I7

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1 - .

. .

2 .

2 - ) 15 (

. ) 15 (

.

- -

) 15 (

.

3-

.

.

83284/81545 28/6/1394 .

59174 / /21092 23/12/1379 .

5259 /2109212/2/1380 .

Note 1.

Note 2.

Article 2 .

Note.

Article 3.

Note.

I 1397 I 8

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4-

.

1 .

2 ) 1 (

. .

5- ) 1) (8 (

.

1

.

.

2 .

3 .

4 .

5 .

6- .

99562 /37178 21/6/1386 .

83989 /40146 29/5/1387 .

Article 4.

Note 1.

Note 2.

Article 5.

Exceptional cases

I 1397 I9

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1- 9 37 )

(

. 20 37

.

2 .

8 .

3

.

6 -

3

.

.

7 -

6

.

165 22/8/1390 .

Note 1.

Note 2.

Note 3.

Article 6.

Article 7.

I 1397 I 10

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8- -

.

.

9 - .

10 - ) 3 ( :

1 :

) (

.

: -

. - ,

.

-

.

.

- 6 .

-

.

124646/ /40227 6/6/89 .

5259/21092 12/2/80 .

Article 8.

Article 9.

Article 10.

1. Criteria for determining the commercial attribute of goods.

Note.

I 1397 I11

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2 :

. 1

. 2

.

3-

.

2-1- :

2-1-1 - . 2-1-2 - .

.

2-1-3 . :

1-

. 2-

.

2-1-4- .

.

2-1-5- . 2-1-6 -

.

124646 /40227 6/6/89 .

42210 50544 18/4/93 .

62008 /47573 3/4/1391 .

2. Manner in which the Commercial Card shall be issued :

Note 1.

Note 2.

Note 3.

Note.

Note.

Note.

I 1397 I 12

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2-1-7- .

2-1-8- . 2-1-9 .

2-1-10- ) 186 (

1366 .

2-1-11- .

2-1-12- ) 7 ( 1390

.

2-1-13-

1-

( )

.

2

. 2-2- : 2-2-1-

. 2-2-2 . 2-2-3 .

.

2-3 ) :(

2-3-1- )2-1-1 ( )2-1-2()2-1-3(-)2-1-7()2-1-8()2-1-9()2-1-11(

) 2-2-2 ( )2-2-3 . (

5259 /210 12/2/80 . 62008 /47573 3/4/1391

.

Note 1.

Note 2.

I 1397 I13

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2-3-2- 1358

) 2-1-7 . ( 2-3-3-

) 2-1-9. (

2-3-4- ) 2-1-4( )2-1-5 ( )2-1-6 ( )2-1-8) (2-1-10. (

.

3 :

:

3-1 ) ) 186 (

- 1366 .(

3-2-

. 3-3- :

.

1-

. .

2-

) 1 (

.

.

3- .

62008 /47573 3/4/1391 .

131944 /46443 3/7/1390 124646 /40227 6/6/1389 .

Note.

3 Extension of Commercial card:

Note 1

Note 2.

Note 3.

I 1397 I 14

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4- .

4- : 4-1

.

4-2-

. 4-3-

.

4-4-

.

4-5- .

5 :

.

6-

.

11-

:

212860/38387 27/12/1386 .

Note 4.

4. Exemption from the Commercial Card:

5. Dispute settlement between the applicant of a Commercial Card and the Chamber of Commerce, Industries & Mines, or of Cooperation:

Article 11 .

I 1397 I15

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1

. *2

.

.

*3

.

.

**3( )-

)4 (.

*4 ) (

: 10

. -

: 1-

2- .

- .

5-

) 4. (

1 .

2 .

* 92695/52405 15/7/1394 .

** 154052/51287 17/12/1393 .

*

*

*

Note.

Note 1.

Note 2.

I 1397 I 16

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3

.

4

) 11 ( 37502 /27484 19/8/1381

.

5- :

1- .

.

. 2-

.

.

*6- ) 11 (.

11 ( )-

: 1- . 2-

.

. :

92695 /52405 .15/7/1394 .

131944 /46443 3/7/1390 11891 /4744 23/1/1390 .

Note 3.

Note 4.

Note 5.

Note 6*. .

Article 11.

I 1397 I17

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. .( )

.

- .

. 12 -

. ( )

.

13-

:

1 .

2- .

14 **- ) 7 (

.

.

15 - *** 16 - *** 17 - *** 18 - *** 19- ***

186465/ 41144 25/9/1391 .

59174 /21092 23/12/79 .

6/7/84 .

Note:

Article 12.

Note.

Article 13.

Article 14 .

Article 15.

Article 16.

Article 17.

Article 18.

Article 19 -

I 1397 I 18

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.

20 -

.

21 -

1-

. 2- 1

.

6646/26477 11/3/1381 .

Note.

Article 20-

Article 21 -

Note 1.

Note 2.

I 1397 I19

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.

Machinery, tools and primary materials unauthorized for importation by Iranian workers

employed abroad. 1 . 2 . 3 . 4 . 5 . 6 . 7 . 8 . 9 .

10 . 11 . 12 . 13 . 14 . 15 . ( ) 16 . 17 .

18 . 19 .--

20 . 21 . 22 . 23 . 24 . 25 . 26 . 27 . 28 .

29 .

30 . 31 . 32 . 33 . 34 . 35 .30 36 . 37 . 38 .

I 1397 I 20

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39 .

40 . 41 .

42 . 30 43 . 44 . 45 . 46 . 47 . 48 ) . (

49 . 50 . 51 . 52 . 53 . 54 . 55 . 56 . 57 . 58 . 59 . 60 . 61 . 62 . 63 .-

64 . 65 . 66 . 67 . 68 .

69 . 70 . 71 . 72 . 73 .50 100 74 . 75 .

I 1397 I21

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22- 23 -

24 - :

) 12 (

:

1- : 1-1-

( ) .

. 1-2-

.

1-3-

) 125 (% .

.

.

1-4-

.

4/6/1385 .

51 22/8/1390 ( ) 38

1/2/1394 . 3486/25747 11/3/1381

.

Article 22.

Article 23.

Article 24.

Note.

I 1397 I 22

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2

. .

.

3 :

3-1- .

3-2- ...

... .

3-3- .

1-

.

2 - .

. 4 .

.

3486 /25747 11/3/1381 .

58821/25747 25/12/1380 .

Note.

Note 1.

Note 2.

I 1397 I23

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25 - :

( )

.

.

.

.

14 .

1 .

2 12

. 26 - :

.

.

27 - :

.

66 70 22/8/1390 .

1- 59174 /21092 23 /12 /79 ) 3 (9135/26269 5/4/81

: 1 .

. 2-

.

Article 25.

Note 1.

Note 2.

Article 26.

Article 27.

I 1397 I 24

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1-

.

2- .

3-

.

4- .

) ( .

( ) .

28 -

29- 30- :

.

31 -

)80 (

. 1 .

17/2/1387 .

37502/27484 18/8/81 .

( ) 165 22/8/1390 .

Note 1.

Note 2.

Note 3.

Note 4.

Article 28.

Article 29.

Article 30.

Article 31.

Note 1.

I 1397 I25

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2 ) 1) (17 (

.

32 - :

.

1 .

2 12 . 3

.

33 - ) (

.

.

165 22/8/1390 .

5280/100 11/4/81 8069819476 28/12/76

: 1

. 2

) 1 . ( -

3-

. 165 22/8/1390

.

Note 2.

Article 32.

Note 1.

Note 2.

Note 3.

Article 33.

Note.

I 1397 I 26

1396 / 27

34- :

.

.

35 - .

:

.

: 1 -

.

.

2 -

.

:

. 36 - :

.

.

59174 /21092 23/12/79 .

Article 34.

Article 35.

Article 36.

I 1397 I27

1396 / 28

37 - :

.

.

- 80 .

38 - :

1 ) (

) (

.

2-

.

1-

.

2-

.

3-

.

1 59174 /21092 23/12 /79 .

2 16 ) 113 (

.

Article 37.

Note.

Article 38.

Note 1.

Note 2.

I 1397 I 28

1396 / 29

4-

( ) .

5- .

6-

.

7-

.

8-

.

9

.

39 - :

) 50 (

.

.

) 38 ( ) ( .

3486 /25747 1/2 /81 .

29863 /27163 23/6 /81 .

Article 39.

Note.

I 1397 I29

1396 / 30

40 - :

.

. .

1-

. 2-

.

3-

- 1391-

.

:41 - .

- :

1- 2-

. 3-

.

4- . 42 - :

1- .

2- .

3- .

153456 /52269 . 21/11 /1394 .

59174 /21092 23/12 /79 .

Article 40.

Note 1.

Note 2.

Note 3.

Article 41.

Note.

Article 42.

I 1397 I 30

1396 / 31

-

.

43 - :

1-

) 1 ( .

2- ) 1 (.

3-

) 1 ( . 4-

.

5

.

6 .

44 - 19 20 .

45 - 22

1373 30

:

.

59174 /21092 23/12/79 .

Note.

Article 43.

Article 44.

Article 45.

I 1397 I31

1396 / 32

1 :

.

2 .

3 1 2

.

46 - :

1 - 1383 ) . (

2 -

.

536/32572 22/1/1384 .

Article 46. The following resolutions are hereby affirmed:

Note 1.

Note 2.

I 1397 I 32

1396 / 33

Date NumberSubject No

14060/4 12/8/1365

) 1(

289010/81012/9/1368

37064/1437/4/1371

) 2(

45493-74/ /

13936/8/8/1374

)

(

5125421/1770329/11/1375

.

650973/174435/3/1376

2 5 6 000/500/2 ) 4

32231/19856 18/5/1377 2(

77473/1843911/5/1376) 3 (

8 77137/192612/12/1376

).1(

9 12981/1974631/3/1377

.

10 11273/211328/3/1378

.

11 67027/1996617/3/1378

). 3(

12 11980/2062628/3/1379

) 1(

13 15031/2231419/4/1379

) 1(

I 1397 I33

1396 / 34

Date NumberSubject No

14 43016/2570529/10/1380

).4(

15 10083/2657225/3/1381

.

16 18470/2677526/5/1381

17 16919/261643/7/1381

18 30566/2725620/7/1381

19 45243/277231/10/1381

). 5(

20 58299/281154/12/1381

) 6(

21 65777/2341024/12/1381

22 63738/2830728/12/1381

23 18758/2881710/4/1382

24 15570/2886011/4/1382

25 28580/2898526/6/1382

)7(

26 816911/290591/8/1382

.

27 43247/278454/8/1382

1380

28 61044/3079825/11/1382

) 1(

I 1397 I 34

1396 / 35

33 34 :

This explanation is related to the Tables on pages 33 and 34: )1 ( 117 . )2) (5 () 1 . ( )3 ( 6646 /26477 11/3/1381 . )4 ( 42406 /34011 25/8/1384 . )5 ( 75625 /35823 18/7/1385 . )6 ( 18758/38817 10/4/1382 . )7 (.

] 47 [

.

28/12/80 : .

[Article 47.]

I 1397 I35

1396 36

6/7/1384

1

500

.

2 ) 10 (

4/7/1372 .

3

) 211. (

4

.

.

5

.

.

.

1 .

) 10) (11 ( .

THE LAW ON REGULATING BORDER TRADE ENACTED BY THE ISLAMIC CONSULTATIVE ASSEMBLY ON 28 SEPTEMBER

2005 Article 1.

Article 2.

Article 3.

Article 4.

Article 5.

Note 1.

I 1397 I 36

1396 / 37

2

. 6

.

) 3 (% ) 3 (%

. 1

. 2

) 30) (%100 (%

) 50 (% . 3

.

7

. .

1 ) . 39 (

1384 .

2 .

8

) ) (100 (%

)50 . (%

1 .

2 .

Note 2.

Article 6.

Note 1.

Note 2.

Note 3.

Article 7.

Note 1.

Note 2.

Article 8.

Note 1.

Note 2.

I 1397 I37

1396 38

9 ) 4 . (

)8 (

.

10

.

.

11

.

.

12

.

20/7/1384 .

Article 9.

Article 10.

Note.

Article 11.

Article 12.

I 1397 I 38

1396 / 39

:64342/ /34576 : 1/5/85

1

.

1

.

2- .

2- .

1 .

2 ) 2) (7 (

1384 .

.

3- .

3- ) ( ) 3 (%) 6 (

.

4- ( )

) 12 ( .

5

.

1- .

The Executive Ordinance of the Law on Regulating Border Trade

Article 1.

Note 1.

Note 2.

Article 2.

Note 1.

Note 2

Note 3.

Article 3.

Article 4.

Article 5.

Note 1

I 1397 I39

1396 / 40

2 .

. 6

) 12 (

.

1- 71704/20525 11/12/1377 .

2- ) 30 (%) 100) (%50 (%

. 3-

.

4 - .

. .

.

.

5-

. 6-

) 3 (% ) 3 (%

.

31819/51967 18/3/1395 .

78545/39602 14/4/1388 .

Note 2.

Article 6.

Note 1 .

Note 2.

Note 3.

Note 4.

Note 5.

Note 6.

I 1397 I 40

1396 / 41

7-

. 1-

.

2- .

3-

) 11 ( 1372 .

4-

.

.

5-

.

6- .

Article 7.

Note 1.

Note 2.

Note 3.

Note 4.

Note 5.

Note 6.

I 1397 I41

1396 / 42

7-

( ) ( ) . .

( )

. 8-

.

9-

.

1

) 6 ( ) 00000040 (

)100) (%30 (%

.

2-

) 12 ( 1384

.

29/2/1387 .

15263 /48018 2/2/1391 116674 /59-45 8/6/1390

.

Note 7.

Article 8.

Article 9.

Note 1.

Note 2.

I 1397 I 42

1396 / 43

3-

.

4-

.

10- .

11- .

12- 1384

.

13-

.

14- .

Note 3.

Note 4.

Article 10.

Article 11.

Article 12.

Article 13.

Article 14.

I 1397 I43

1396 / 44

List of border bazaars

No Name of the Marketplace Location Province The neighbouring

country

1 2

3 4 5 6

7 8 9 10 11 12 13

14 15 16 17 18 19 20 21 22 23 73 24 25 26 78 27

28 29 30

43211 /50456 .21/ 4/93

46 ( ) ( )

.

I 1397 I 44

45

46861/52438 24/4/1396 List of border bazaars according to resolution No. 52438/46861 dated 15/7/2017

Situation The neighbouring Country marketplace Province No1 2

3 4 5 6 ( )

7 8

9

10 11

12 73 13 14 78 15

16 17 18

19 20 21 22 23

24 25 26

27 28

29 30 31 32 33 34

35 36

.

I 1397 I45

1396 /46

: 70 : 30

PROPOSED LIST OF GOODS IMPORTABLE BY THE INHABITANTS OF THE BORDER ZONES

Food items: 70% discount Non-food items: 30% discount

Quantity Goods Serial

1 25 )

( 2 8

3 1 ( )

4 )

( 5

5 5 6 ( ) 10 7 8 30 9 10 10

11 100000

12 3 13 5 14

15 16 10 17 10 18 50 19 20

21 20 10

22 20

23 000200

24

25

26 5

27 10

28 10

29 10 30

31 )

(( ) 50

32

31819 /51967 .18/3/1395 ) 41 (

31 33 4 7 12 .

I 1397 I 46

1396 / 47

Quantity Goods Serial

33 00 57 4802 00 55 4802 00 58 4802 7

34 ( ) 600

35 )

(

36 ( ) 100

37 )

( 140

38 ( ) 100

39 ( ) 100

40 10 41 50

/ I 1397 I47

1396 ... 48

1- 1396

2-

3

4-

5-

6- 22 23

7- 16

8-

-

- 5/3/1389

List of some Laws and Regulations related to Import and Export & relevant legislation 1- Resolution of Council of Ministers related to

tariffs of 2017 2 - Parts of the Plant Protection Law and its

Executive Resolution 3 - Parts of the Law on Foodstuff, Beverages,

Cosmetics and Hygienic Material 4- parts of the State Veterinary Law 5- Law on Exports of Goods and Services

Exempt from Charges. 6-Article 22 & 23 Excerpted from The Permanent

Provisions of the Country Development Programs.

7- Article 16 of the Act to Increase Agricultural Productivity & Natural Resources

8-Articles and legal notes relating to export and import goods subject to mandatory standard

A) Adjustment Law of Iran National Standard Organization

B) Law on improving quality in vehicles and other domestic industrial productions, Approved by Islamic Consultative Assembly dated 2010/05/26

I 1397 I 48

1396 ... 49 I 1397 I49

1396 ... 50 I 1397 I 50

1396 / ... 51 I 1397 I51

1396 ... 52 I 1397 I 52

1396 / ... 53 I 1397 I53

1396 ... 54 I 1397 I 54

1396 / ... 55 I 1397 I55

1396 ... 56 I 1397 I 56

1396 / ... 57 I 1397 I57

1396 ... 58 I 1397 I 58

1396 / ... 59 I 1397 I59

1396 ... 60 I 1397 I 60

1396 / ... 61 I 1397 I61

1396 ... 62 I 1397 I 62

1396 / ... 63 I 1397 I63

1396 ... 64 I 1397 I 64

1396 / ... 65 I 1397 I65

1396 ... 66 I 1397 I 66

1396 / ... 67 I 1397 I67

1396 ... 68 I 1397 I 68

1396 / ... 69 I 1397 I69

1396 ... 70

2- 11 17 1346 11-

.

.

17-

.

9

9 -

.1 ) (

2 3 4 5 6 7 8 9

10 11 12

13 14 15 16

: .

2- Articles 11 and 17 Excerpted from The Plant Protection Law Enacted in 1967

Article 11.

Article 9 of the Executive Ordinance of the Plant Protection Law

Article 9.

Note.

I 1397 I 70

1396 / ... 71

3- 16 1346

.

4- 7 1350 7-

.

614- : 27/12/1379

5-

.

1

. 2

.

3 .

17/12/1379 .

6- 22 23 22- ) 66 (22/8/1390

:

.

.

3- Article 16 Excerpted from The Law on Foodstuff, Beverages, Cosmetics and Hygienic Material Enacted in 1967

4-Article 7 Excerpted from the Veterinary Law Enacted in 1971

Article 7.

5- Law on Exports of Goods and Services Exempt from Charges 1-

Note 1.

Note 2.

Note 3.

6- Article 22 & 23 Excerpted from The Permanent Provisions of the Country Development Programs

Article 22:

I 1397 I71

1396 ... 72

23 -

:

1- .

2-

. -

.

.

. -

. .

) 126. ( 7- 16

23/4/1389 16

( )

.

.

1- ( )

.

2-

. 8-

6

Article 23 A

NOTE:

B-

C-

D-

7-Article 16 of the Act to Increase Agricultural Productivity & Natural Resources Article 16-

Note 1 -

Note 2

8-Articles and legal notes relating to export and import goods subject to mandatory standard A) Adjustment Law of Iran National Standard

Organization Article 6

I 1397 I 72

1396 / ... 73

.

2

. .

- 5/3/1389

1

. 2

) 1 (

. 1-

. 2- )

( .

- )23/1/1388 (

4

.

.

Note 2.

B- Law on improving quality in vehicles and other domestic industrial productions, Approved by Islamic Consultative Assembly dated 2010/05/26 Article 1

Article 2-

Note 1.

Note 2.

A- Committee of ministers Resolution about consumpxion pattern improvement 2009/04/12

Article 4

I 1397 I73

1396 74

:

1-

.

2-

.

.

.

. 3 .

3- 2-

:

.

3-

.

3- 3-

GENERAL RULES FOR THE INTERPRETATION

OF THE HARMONIZED SYSTEM

I 1397 I 74

1396 / ... 75

4-

.

5- :

.

.

5-

. 6-

. .

I 1397 I75

1396 / 76

Explanation regarding the Tariff

Preferences column, the code states

:

Page Country Code )1( )2( )3( )4( )5( )6( )7( )8( )9(

Explaining on "entry rights" 22/8/1390

: ) 4 (%

.

I 1397 I 76

1396 / 77

Important Notes 1 .

. 2 . 1396 )9 ( . 3 .

.

4 . .

. 5 .

. 6 .4 ) 10 (

.

7-

.

8- ( ) .

9- ) 12) ( 8. (

I 1397 I77

: : :

:

. :

.

Section I LIVE ANIMALS; ANIMAL PRODUCTS

Chapter 1: Live animals

Chapter 2: meat and edible meat offal

Chapter 3: Fish and crustaceans, molluscs and other aquatic invertebrates

Chapter 4: Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included

Chapter 5: Products of animal origin, not elsewhere specified or included

section i

1396 / 74

Section I LIVE ANIMALS; ANIMAL PRODUCTS

. 1

. 2

.

Notes.

1 Chapter 1 Live animals

. 1 :

01 03 06 03 07 03 80 03

02 30 08 95.

Note.

1 Explanatory remarks to Chapter 1 1

. 2 7

1350 . 3

.

4 1000 0103 9200 0103 ). (

5

.

6-

.

section iI 1397 I 80

1396 / 75

Import duty

SUQ

Preferential Tariff

Remark

Description Heading,

Subheading No.

01 01. Live horses, asses, mules and hinnies. 01 01 :

00 21 0101 29 0101 :

10 29 0101 90 29 0101 00 30 0101 00 90 0101

02 01. Live bovine animals. 01 02 :

21 0102 : 10 21 0102 20 21 0102 30 21 0102--- ( ) 40 21 0102--- ( ) 90 21 0102 00 29 0102

: 00 31 0102 00 39 0102 00 90 0102

003 01. Live swine. 01 03 00 10 0103

:

00 91 0103 50

00 92 0103 50

004 01. Live sheep and goats. 01 04 10 0104 :

10 10 0104 90 10 0104

20 0104: 10 20 0104 90 20 0104

05 01 .

Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.

01 05

185 : 11 0105: Gallus domesticus

10 11 0105 20 11 0105

.

I 1397 I81

1396 / 76

Import duty

SUQ

Preferential Tariff

Remark

Description Heading,

Subheading No.

30 11 0105 40 11 0105 50 11 0105 60 11 0105 90 11 0105

12 0105: 10 12 0105 20 12 0105 90 12 0105 00 13 0105

00 14 0105 00 15 0105

- :

94 0105 : Gallusdomesticus:

10 94 0105 20 94 0105 90 94 0105 00 99 0105

06 01. Other live animals. 01 06 :

11 0106 : 10 11 0106 ) (

90 11 0106 12 0106-- )

( ) (

)(:

10 12 0106--- ) ( 90 12 0106

13 0106 : 10 13 0106--- 90 13 0106--- 00 14 0106

19 0106: 10 19 0106 20 19 0106 30 19 0106 90 19 0106

20 0106 ) :( 10 20 0106 ) (

I 1397 I 82

1396 / 77

Import duty

SUQ

Preferential Tariff

Remark

Description Heading,

Subheading No.

90 20 0106 :

31 0106: 10 31 0106 )

(

90 31 0106 32 0106 )

:(

10 32 0106 90 32 0106

33 0106-- Dromaius novaehollandiae10 33 0106 20 33 0106 30 33 0106 90 33 0106

39 0106: 10 39 0106 ) ( 20 39 0106

90 39 0106 :

41 0106 : 10 41 0106 20 41 0106 30 41 0106 00 49 0106

90 0106: 10 90 0106 ) ( 20 90 0106 ) ( 90 90 0106

I 1397 I83

1396 / 78

2 Chapter 2 Meat and edible meat offal

. 1 :

01 02 08 02 10 02

) 04 05 ( )11 05 02 30 (

09 02 )15.(

Note.

2 Explanatory remarks to Chapter 2 1 7

1350 .

2 .

3 .

4- 02031100 02032900 02063000 02064900 02101100 02101900 .

5- 02071420 02071430 02072600 02072710 00207279 02099000

.

Import duty SUQ

Preferential Tariff

Remark

Description Heading,

Subheading No.

01 02 . Meat of bovine animals, fresh or chilled. 02 01 10 0201:

10 10 0201 90 10 0201

20 0201: Other cuts with bone in: 0201 20 10 20 0201 20 20 0201 30 20 0201 90 20 0201

30 0201 : Boneless: 0201 30 10 30 0201 20 30 0201 30 30 0201 90 30 0201

02 02. Meat of bovine animals, frozen. 02 02

I 1397 I 84

1396 / 79

Import duty SUQ

Preferential Tariff

Remark

Description Heading,

Subheading No.

10 0202: 10 10 0202 90 10 0202

20 0202: - Other cuts with bone in: 0202 20 10 20 0202 20 20 0202 30 20 0202 90 20 0202

30 0202 : Boneless: 0202 30 10 30 0202 20 30 0202 30 30 0202 90 30 0202

03 02 . Meat of swine, fresh, chilled or frozen. 02 03 :

00 11 0203

00 12 0203

00 19 0203 :

00 21 0203

00 22 0203

00 29 0203 004 02

.

Meat of sheep or goats, fresh, chilled or frozen.

02 04

00 10 0204

:

00 21 0204 00 22 0204 00 23 0204 00 30 0204

:

00 41 0204 00 42 0204 00 43 0204

00 50 0204 00 00 0205

. 40 Kg

Meat of horses, asses, mules or hinnies, fresh, chilled or frozen.

0205 00 00

06 02 .

Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen.

02 06

.

I 1397 I85

1396 / 80

Import duty SUQ

Preferential Tariff

Remark

Description Heading,

Subheading No.

00 10 0206 :

00 21 0206 00 22 0206 00 29 0206 00 30 0206 *

:

00 41 0206 00 49 0206 * 00 80 0206 00 90 0206

07 02 005 01.

Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen.

02 07

: Gallus domesticus

00 11 0207 00 12 0207

13 0207 :10 13 0207 20 13 0207

14 0207 :10 14 0207 20 14 0207 30 14 0207

:

00 24 0207 00 25 0207 00 26 0207

27 0207 : 10 27 0207 90 27 0207

:

00 41 0207 00 42 0207 00 43 0207 00 44 0207 00 45 0207

:

00 51 0207 00 52 0207

.

I 1397 I 86

1396 / 81

Import duty SUQ

Preferential Tariff

Remark

Description Heading,

Subheading No.

00 53 0207 00 54 0207 00 55 0207 00 60 0207

08 02 .

Other meat and edible meat offal, fresh, chilled or frozen.

02 08

00 10 0208 00 30 0208 00 40 0208 )

( ) (

) (

00 50 0208 ) ( 00 60 0208

(Camelidae)

00 90 0208 09 02

.

- Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked.

02 09

00 10 0209 00 90 0209

10 02

.

Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal.

02 10

:

00 11 0210

00 12 0210 ) (

00 19 0210 00 20 0210

- :

00 91 0210-- 00 92 0210-- )

( ) (

) .(

00 93 0210-- ) (00 99 0210--

.

I 1397 I87

1396 / 82

3 Chapter 3

Fish and crustaceans, molluscs and

other aquatic invertebrates

. 1 :

06 01 06 01 ) 08 02 10 02(

) (

) 5 ( )(

) 01 23 ( ) 04 16.(

2 )(

.

Note.

3 Explanatory remarks to Chapter 3 1 7 1350 16

1346 .

2 .

3- .

4- 03061500 03061600 03061700 03062500 .

5-

.

Import duty SUQ

Preferential Tariff

Remark

Description Heading,

Subheading No.

01 03 . Live fish. 03 01 :

00 11 0301 00 19 0301

:

I 1397 I 88

1396 / 83

Import duty SUQ

Preferential Tariff

Remark

Description Heading,

Subheading No.

91 0301

10 91 0301 20 91 0301 90 91 0301 00 92 0301 ) (Anguilla spp.

93 0301 )

(

(Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla Catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.):

10 93 0301 90 93 0301

00 94 0301

(Thunnus thynnus, Thunnus orientalis)00 95 0301

(thunnus

maccoyii)

99 0301: 10 99 0301 20 99 0301 90 99 0301

002 03 0304

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04.

03 02

- 030291 030299 :

00 11 0302--

Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster

00 13 0302

(Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawyscha - Oncorhynchus kisutch, Oncorhynchus masou and oncorhynchus rhodurus)

00 14 0302 . 00 19 0302

) (

030291 030299:

Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae

Citharidae

00 21 0302 (Reinhardtius hippoglossoides ,Hippoglossus stenolepis)

Reinhardtius hippoglossoides Hippoglossus Hippoglossus stenolepis

00 22 0302 Pleuronectes platessa00 23 0302 Solea spp.

I 1397 I89

1396 / 84

Import duty SUQ

Preferential Tariff

Remark

Description Heading,

Subheading No.

00 24 0302 ( ) 00 29 0302

) ( ( ) ) (

030291 030299:

00 31 0302 00 32 0302 00 33 0302 00 34 0302 00 35 0302 00 36 0302 Thunnus

maccoyii

00 39 0302 ) (

) ( ) (

) ( )(

) ( )

( ) ( ) ( ) (

( ) ) (

)( ) ( ( )

( ) ) (

) ( ) (

030291 030299:

00 41 0302--

00 42 0302-- . 00 43 0302--

44 0302 :

10 44 0302 90 44 0302 00 45 0302 00 46 0302 00 47 0302

I 1397 I 90

1396 / 85

Import duty SUQ

Preferential Tariff

Remark

Description Heading,

Subheading No.

00 49 0302

030291 030299:

00 51 0302-- 00 52 0302-- 00 53 0302-- 00 54 0302--

00 55 0302-- ( ) 00 56 0302--

00 59 0302--

) ( )

( )

( )

( ) () (

030291 030299:

00 71 0302 00 72 0302

00 73 0302 )

(

00 74 0302 00 79 0302

030291 030299:

00 81 0302 00 82 0302 00 83 0302 00 84 0302 00 85 0302 00 89 0302

- :

00 91 0302 00 92 0302

I 1397 I91

1396 / 86

Import duty SUQ

Preferential Tariff

Remark

Description Heading,

Subheading No.

00 99 0302 003 03

004/003. Fish, frozen, excluding fish fillets and other fish meat of heading 0304.

03 03

- 030391 030399 :

00 11 0303 Oncorhynchus nerka

00 12 0303

00 13 0303

00 14 0303

00 19 0303 ( )

) (

)

( ) ( ) (

) ( 030391

030399:

00 23 0303 00 24 0303

00 25 0303 )

(

00 26 0303 00 29 0303

) (

030391 030399 :

00 31 0303

I 1397 I 92

1396 / 87

Import duty SUQ

Preferential Tariff

Remark

Description Heading,

Subheading No.

00 32 0303 00 33 0303 )(00 34 0303 ) ( 00 39 0303

( ) ( ( ) )

030391 030399:

00 41 0303 00 42 0303 00 43 0303 00 44 0303 00 45 0303

00 46 0303

00 49 0303 ) (

) ( ) (

) ( )(

) ( )

( ) ( ) (

) ( ( )

) ( ) ( )

( ( ) ) ) (

( ) ( ) (

030391 030399:

00 51 0303

00 53 0303

54 0303 :

10 54 0303 90 54 0303

I 1397 I93

1396 / 88

Import duty SUQ

Preferential Tariff

Remark

Description Heading,

Subheading No.

00 55 0303 00 56 0303 00 57 0303 00 59 0303

030391 030399:

00 63 0303

00 64 0303 00 65 0303 00 66 0303

00 67 0303 ( ) 00 68 0303

00 69 0303

030391 030399:

00 81 0303 00 82 0303 00 83 0303 00 84 0303 00 89 0303

- :

00 91 0303 00 92 0303 00 99 0303

04 03 ) ( .

Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen.

03 04

) ( )

( )

() (

( ) ) (

) ( 10 15. %

I 1397 I 94

1396 / 89

Import duty SUQ

Preferential Tariff

Remark

Description Heading,

Subheading No.

00 31 0304 00 32 0304

00 33 0304 00 39 0304

:

00 41 0304

00 42 0304

00 43 0304

00 44 0304

00 45 0304 00 46 0304 00 47 0304-- 00 48 0304-- )( 00 49 0304

: 00 51 0304 ) (

) (

)

( ) ( ) (

) (

00 52 0304 00 53 0304

00 54 0304 00 55 0304 00 56 0304-- 00 57 0304-- )(

I 1397 I95

1396 / 90

Import duty SUQ

Preferential Tariff

Remark

Description Heading,

Subheading No.

00 59 0304 ) )

( )

( )

( ) (

) ( ) ((

00 61 0304 00 62 0304

00 63 0304 00 69 0304

:

00 71 0304

00 72 0304

00 73 0304 00 74 0304

00 75 0304 ( ) 00 79 0304

: 00 81 0304

00 82 0304

00 83 0304

00 84 0304 00 85 0304 00 86 0304

00 87 0304

I 1397 I 96

1396 / 91

Import duty SUQ

Preferential Tariff

Remark

Description Heading,

Subheading No.

00 88 0304-- ( )

00 89 0304

00 91 0304 00 92 0304 00 93 0304 ) (

) (

)

( ) ( ) (

) (

00 94 0304 ) ( 00 95 0304

( )

00 96 0304 00 97 0304 ( ) 00 99 0304

05 03

pellets

.

Fish, dried, salted or in brine, smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption.

03 05

00 10 0305

00 20 0305

:

00 31 0305 ) ( )

( )

( ) ( ) (

) (

I 1397 I97

1396 / 92

Import duty SUQ

Preferential Tariff

Remark

Description Heading,

Subheading No.

00 32 0305

00 39 0305 :

00 41 0305

00 42 0305 )

00 43 0305

00 44 0305 ) (

) (

)

( ) ( ) (

) (

00 49 0305

:

00 51 0305 Gadus morhua, Gadus ogac, Gadus macrocephalus

00 52 0305 ) ( )

( )

( )

( ) () (

00 53 0305

)

(

I 1397 I 98

1396 / 93

Import duty SUQ

Preferential Tariff

Remark

Description Heading,

Subheading No.

00 54 0305- ( ) ) (

) ( ) (

) ( )

( ) ( ) (

) ( ) (

) ( ) (

)( ) ( ) (

) ( ) ( )(

) .(

00 59 0305

:

00 61 0305 (

00 62 0305

00 63 0305 ) (

.

00 64 0305 ) ( )

( )

( )

( ) () (

00 69 0305 :

00 71 0305 00 72 0305 00 79 0305

I 1397 I99

1396 / 94

Import duty SUQ

Preferential Tariff

Remark

Description Heading,

Subheading No.

006 03

.

Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption.

03 06

:

00 11 0306 )

lobsterPalinurus spp., Panulirus spp., Jasus

spp.

00 12 0306 ) ( Homarus spp. 00 14 0306 00 15 0306 00 16 0306

00 17 0306 00 19 0306

:

00 31 0306-- )

(

Palinurus spp., Panulirus spp., Jasus spp.

00 32 0306-- ) ( Homarus spp.00 33 0306-- 00 34 0306-- ) (

35 0306-- ) (

10 35 0306--- 20 35 0306--- 90 35 0306---

36 0306-- 10 36 0306--- 20 36 0306--- 90 36 0306--- 00 39 0306--

: 00 91 0306-- )

(

Palinurus spp., Panulirus spp., Jasus spp.

00 92 0306-- ) ( Homarus spp.00 93 0306-- 00 94 0306-- ) (

I 1397 I 100

1396 / 95

Import duty SUQ

Preferential Tariff

Remark

Description Heading,

Subheading No.

95 0306-- 10 95 0306--- 20 95 0306--- 90 95 0306--- 00 99 0306--

007 03

.

Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process; flours, meals and pellets of mollucs, fit for human consumption.

03 07

: 00 11 0307 00 12 0307 00 19 0307

:

00 21 0307 00 22 0307 00 29 0307

- ) (

Mytilus spp., Perna spp.

00 31 0307 00 32 0307 00 39 0307

-

00 42 0307 00 43 0307 00 49 0307

) :(Octopus spp.

00 51 0307 00 52 0307 00 59 0307 00 60 0307

)

:

00 71 0307 00 72 0307 00 79 0307

I 1397 I101

1396 / 96

Import duty SUQ

Preferential Tariff

Remark

Description Heading,

Subheading No.

) ( )( :

00 81 0307-- ) 00 82 0307-- )

(

00 83 0307-- ) ( 00 84 0307-- ) ( 00 87 0307-- ) ( 00 88 0307-- ) (

:

00 91 0307 00 92 0307 00 99 0307

08 03

Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process; flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption.

03 08

:

00 11 0308 00 12 0308 00 19 0308

- )

(:

00 21 0308 00 22 0308 00 29 0308 00 30 0308 00 90 0308

I 1397 I 102

1396 / 97

4 Chapter 4

.

Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or

included .

1 .

2 05 04: ) (

) )( (

80 95

2 16 .

.

) (

39

80 . 3 ) (

06 04 :

5

70 85

. 4 :

( ) 95

) 02 17 (-

) ( ) ( ) 1901 2106 (

) 80

) ( 02 35 ( )04 35.(

Note.

I 1397 I103

1396 / 98

. 1 10 0404

.

2 10 0405 )( )( ) .90 0405.(

Subheading Notes.

4 Explanatory remarks to Chapter 4 1 ) (

16 ... 1346 .

2

.

3 .

4 0403 .

5 .

6 5 .

7- 04039090 .

8-

5 .

Import duty

SUQ

Preferential Tariff

Remark

Description Heading,

Subheading No.

01 04 .

Milk and cream, not concentrated nor containing added sugar or other sweetening matter.

04 01

00 10 0401 . 00 20 0401

6 . 00 40 0401 6

10% .

50 0401 10 %

10 50 0401 90 50 0401

I 1397 I 104

1396 / 99

Import duty

SUQ

Preferential Tariff

Remark

Description Heading,

Subheading No.

002 04 .

Milk and cream, concentrated or containing added sugar or other sweetening matter.

04 02

10 0402

5/1 : 10 10 0402

30 10 0402 90 10 0402

5/1 : 21 0402 :

10 21 0402

20 21 0402 ( )

30 21 0402 90 21 0402 00 29 0402 :

:

91 0402 :

10 91 0402 90 91 0402 00 99 0402

03 04 (Buttermilk) (Kephir)

) Acidified (

.

Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa.

04 03

10 0403: 10 10 0403 90 10 0403

90 0403: 10 90 0403 90 90 0403

.5 %

I 1397 I105

1396 / 100

Import duty

SUQ

Preferential Tariff

Remark

Description Heading,

Subheading No.

004 04 :

.

Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included.

04 04

00 10 0404

00 90 0404 05 04

(Dairy spreads) Butter and other fats and oils derived from milk; dairy spreads.

04 05

10 0405: 10 10 0405 500

20 10 0405 500

00 20 0405 00 90 0405

06 04. Cheese and curd. 04 06 00 10 0406- ) (

00 20 0406 00 30 0406

00 40 0406