External passage
Article 53 Foreign trade is the customs procedure according to which the goods have been manufactured according to the type of goods. In order to cross the customs territory from an authorized customs warehouse, another custom customs may be removed under customs supervision.
The terms of the procedure, the terms of the statement and evaluation, the amount of the guarantee and the necessary documents are in accordance with the provisions of this article, which is provided in the scope of the provisions of this law to the joint proposal of the Ministries of Economic Affairs, Finance, Urban Development and the Chamber of Commerce, Industries and Mines of Iran. Approval of the Cabinet of Ministers.
Article 54. When the entry of goods in the goods in transit is viewed against the declaration of the deficit, the bill of sale and the declaration and the permit for transit are passed through the goods and goods. An additional product of the same type of surplus of 5% (5%) and another non-related commodity shall be subject to the provisions of subsection (2) of this article. In this case, it is allowed to amend the documents and pass through the goods in accordance with the relevant regulations.
Article 55 In exceptional cases where there is a strong suspicion of an offense and as a result of customs control in the transit route, a discrepancy between the shipment and the permission of the passage is discovered, in the case of an additional item in respect of the seizure of goods, and in respect of a defective commodity, in accordance with the provisions of the smuggling Action is taken.
Note: If the security forces are faced with the transit of goods by the police during the transit route of goods, or if they are faced with a cargo truck or barge, with any interference with the goods in transit, the jaw of the type of cargo inspection shall be carried out only with the presence of the customs representative and the establishment of the Chamber It is possible.
Article 56 If, at the time of processing of the goods in the customs office of exit, it is observed that the seal is lost, the customs shall, in the presence of the representative of the shipping company or the driver, handle the contents of the packages and pass the permit.
If there is no discrepancy, it will be allowed to exit and will be subject to cancellation of the guarantee or commitment. Whenever it is sealed, it does not matter.
Any intrusion is deliberately broken and contained in the content, then it is treated in accordance with the rules of smuggling.
Note In cases where customs controls at the exit border are found to be additional or deductible goods or inconsistent with the customs license, if the seal and container are safe and non-destructive, the goods are allowed to be disposed of in customs warehouses. Settlement of the bill of sale or departure of the goods is issued from the customs territory and the guarantee of return or the obligation to be rescinded.
Article 57 If the goods pass through the customs territory beyond the customs territory or until the end of the validity period, the goods shall be subject to the provisions of customs smuggling.
Note 1 If the goods are found to be customs, the goods are destroyed for reasons of authority, the guarantee of the return of the goods and the obligation of the voters shall be void. Also, in cases of justified excuse, the guaranteed amount of import rights for goods delivered or not delivered to the definitive customs income is considered.
Note 2 of the Customs Code may, by obtaining a fine, subject to Article 109 of this Law, authorize the delivery of goods to the recipient’s delivery reference, provided that with the customs opinion a maximum period of 10 days from the deadline for the issue of the permission for the transfer of foreign goods, the goods are delivered to the customs of the destination Be
Article 58. Transiters’ liability for the payment of offenses, customs duties and penalties for non-delivery or removal of goods shall not be limited to the amount of obligations or assurances given by the delegate for the issue of licenses.
Sixth Round Internal Passage
Article 59: Inland transit is a customs procedure whereby unclassified goods are transferred from one authorized customs office to another authorized customs office or other customs-controlled facilities to the final customs formalities at the destination. According to the fact that the internal passage of the goods is, according to the request of the applicant or the customs decision, is called personal internal passage or internal administrative passage respectively.
Note The terms, procedure for the statement and evaluation, the amount of the guarantee, and the required documents are determined in the Rules of Procedure, within the limits of the provisions of this Act.
Article 60 Customs may, in the case of a container in a customs warehouse, issue a judgment (administrative order), a sealed bulkhead, as an internal administrative passage to other customs warehouses. Responsibility for deficiency, injury, and lack of goods other than in the case of force majeure (force majeure) during customs clearance.
Note 1 The cost of transporting and performing services related to the internal passage of an administrative body other than the power of attorney (force majeure) is the duty of the customs and is not received from the owner of the goods. The recipient’s delivery reference is required to insure the product of the internal passage against the risks of an accident and fire, and collect the relevant premium upon clearance from the owner of the goods.
Note 2 The internal passage of the goods is subject to acceptance of the request by the customs authorities of the origin of the passage. Responsibility for the deficit, damage and lack of goods during the personal passage of the person with the declarant.
Note 3 The customs authorities are obliged, upon the request of the shipping company and in accordance with the relevant procedures, to enter the internal passage for goods in the shipping documents of the place of delivery of one of the domestic cities, provided that the city has the right and proper customs. Carry out everything in one go.
Note 4 In order to exploit the empty capacities of customs and special economic zones and to reduce the deposition of goods at entry points, the customs authorities, upon request of the responsible organization of the region, are obliged to agree to the transfer of goods to customs and special areas. Obviously, the relevant area will initially charge for the transfer costs so that it can be collected by the owner of the goods. Responsibility for the maintenance of the goods is the responsibility of the transferee and the relevant delivery of the recipient.
Article 61. If a customs office of origin of the internal passage is found to have a deficit as against the statement, the settlement of the bill of contents and the declaration and the permit shall be passed on the basis of the goods and goods. If, in the customs of the origin, the goods in excess of 5% (5%) or other non-exclusive goods are found in the customs code as a result of the assessment of the internal passage in relation to the declaration of the shipping company or the owner of the goods, then the excess product is considered to be subject to Note (2) of Article (108) This law and regulation of customs smuggling.
Article 62 If the goods for internal transit are not, in whole or in part, within the prescribed time limit, to the customs of the destination, except in cases of force majeure (force majeure), shall be subject to smuggling regulations.
Note In certain cases, such as injunctive relief, such as illness and accident, and adverse events, as specified by the Cabinet of Ministers in the Rules of Procedure, the Customs may, by obtaining a fine, proceed with the issue of the delivery of the goods to the recipient’s reference authority, pursuant to Section 109 of this Law. Provided that, within a maximum of up to five days, the customs authorities accept the deadline for the approval of the permit for entry into the destination customs.