Iran Customs Law (Law on Export and Import Regulations)

HEADLINE: Iran faced inadequate customs enforcement and sanctions compliance issues.

Key Obligations

Declaration; duty payment; compliance with sanctions regimes; prohibited goods list

Penalty Ranges

Confiscation; fines up to 5x duty value; criminal prosecution

Mandatory Deadline: In force

Affected HS Codes: All HS chapters

Issuing Authority: Islamic Republic of Iran Customs Administration (IRICA)

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