💢 ﻗﺎﻧﻮن ﻣﻘﺮرات ﺻﺎدرات و واردات 💢.. 💢 EXPORT-IMPORT REGULATIONS ACT 💢

💢 ﻗﺎﻧﻮن ﻣﻘﺮرات ﺻﺎدرات و واردات 💢

💢 EXPORT-IMPORT REGULATIONS ACT 💢

👈 ماده 10- دوﻟﺖ ﻣﻮﻇﻒ اﺳﺖ در آﯾﯿﻦ ﻧﺎﻣﻪ اﺟﺮاﯾﯽ ﻧﮑﺎت ذﯾﻞ را در ﻣﺒﺎدﻻت ﻣﺮزي ﻣﺸﺨص ﻧﻤﺎﯾﺪ:

👉 Article 10.* The government is required to specify the following matters in the executive ordinance concerning border trade exchanges:

💧1- ﻧﻘﺎط ﯾﺎ اﻋﻤﺎﻗﯽ از ﻣﺮزي ﻫﺎي ﺑﻪ ﮐﻪ ﺳﺎﮐﻨﯿﻦ آﻧﻬﺎ ﻣﺠﺎز ﻣﺒﺎدﻻت ﻣﺮزي ﻫﺴﺘﻨﺪ .

💧 1. Localities or the depth of border tracts, residents of which are authorized to engage in border trade business.
💧 2- ﻧﻮع و ﻣﻘﺪار ﮐﺎﻻﻫﺎي ﻗﺎﺑﻞ ﺻﺪور و ورود ﺗﻮﺳﻂ ﺧﺎﻧﻮارﻫﺎي ﻣﺮزﻧﺸﯿﻦ ﯾﺎ ، ﺷﺮﮐﺘﻬﺎي ﺗﻌﺎوﻧﯽ آﻧﻬﺎ ﭘﯿﻠﻪ ، ﮐﺎرﮔﺮان اﯾﺮاﻧﯽ ﺷﺎ%ﻞ ﻣﺠﺎز در ﺧﺎرج وران ﻣﺮزﻧﺸﯿﻦ، ﻣﻠﻮاﻧﺎن و ﮐﺎرﮐﻨﺎن ﺷﻨﺎورﻫﺎﯾﯽ ﮐﻪ ﺑﯿﻦ ﺳﻮاﺣﻞ ﺟﻤﻬﻮري اﺳﻼﻣﯽ اﯾﺮان و ﺳﺎﯾﺮ ﮐﺸﻮرﻫﺎ در ﺗﺮدد ﻫﺴﺘﻨﺪ .

💧 2. Types and quantities of goods which may be exported or imported by households residing in border regions or their co-operatives, authorized Iranian workers employed abroad, hawkers residing in frontier zones, mariners and crew members of vessels commuting between the shores of the Islamic Republic of Iran and other countries.

💧 3- ﺷﺮاﯾﻄﯽ ﮐﻪ اﺷﺨﺎص و گروههای ﯾﺎدﺷﺪه ﺑﺎﯾﺪ داﺷﺘﻪ باشند.

💧 3. The requirements to be met by the aforesaid persons or groups.

💧 4- ﺷﺮاﯾﻂ ﺻﺪور و ورود ﮐﺎﻻ و اﻧﺠﺎم ﺗﻌﻬﺪات

💧 4. Conditions for exportation and importation of goods and fulfillment of obligations.

👈🏻 ﺗﺒﺼﺮه 1: ﮐﺎﻻﻫﺎي ﻗﺎﺑﻞ ورود ﮐﻪ ﺧﺎﻧﻮارﻫﺎي ﻣﺮزﻧﺸﯿﻦ ﯾﺎ ﺷﺮﮐﺘﻬﺎي ﺗﻌﺎوﻧﯽ آﻧﺎن و ﮐﺎرﮐﻨﺎن ﺷﻨﺎورﻫﺎ ﺑﺮاي ﻣﺼﺎرف ﺷﺨﺼﯽ ﺧﻮد وارد ﻣﯽ ﮐﺸﻮر ﺑﺎ ﺗﺼﻮﯾﺐ ﻫﯿﺄت وزﯾﺮان در ﻣـﻮرد ارزاق ﻋﻤـﻮﻣﯽ از ﭘﺮداﺧـﺖ ﺳﯽ درﺻﺪ (30%) ﺗﺎ ﺣﺪاﮐﺜﺮ ﻣﻌﺎدل 100 ﺻﺪ درﺻﺪ ﺳﻮد ﺣﻘﻮق ﮔﻤﺮﮐﯽ و ﺑﺎزرﮔﺎﻧﯽ ﻣﺘﻌﻠﻘﻪ و در ﻣﻮرد ﻟﻮازم ﺧﺎﻧﮕﯽ از ﭘﺮداﺧﺖ ﺣﺪاﮐﺜﺮ ﺗﺎ ﻣﻌﺎدل ﭘﻨﺠﺎه درﺻﺪ (%50) ﺣﻘﻮق ﮔﻤﺮﮐﯽ و ﺳﻮد ﺑﺎزرﮔﺎﻧﯽ ﻣﺘﻌﻠـﻘﻪ ﻣﻌـﺎف ﻣﯽ ﺑﺎﺷﻨﺪ.

👉🏻 Note 1. Goods imported by households residing in frontier zones or their co-operatives, and by vessel crew members for their own personal consumption shall be exempted from 30 per cent up to a maximum of 100 per cent of customs duties and commercial benefit tax in the case of public provisions, and up to a maximum of 50 per cent of customs duties and commercial benefit tax in the case of home appliances, by the approval of the Council of Ministers.

👈🏻 ﺗﺒﺼﺮه 2: ﮐﺎرﮔﺮان و اﯾﺮاﻧﯿﺎن ﺷﺎﻏﻞ ﻣﺠﺎز در ﺧﺎرج از ﮐﺸﻮر میﺗﻮاﻧﻨﺪ ماﺷﯿﻦ آﻻت ﺻﻨﻌﺘﯽ اﺑﺰار و ﻣﻮاد اوﻟﯿﻪ ﻣﻮرد ﻧﯿﺎز ﮐﺸﻮر را ﺑﺎ رﻋﺎﯾﺖ ﻣﯿﺰان و اﺳﺘﻔﺎده از ﻣﻌﺎﻓﯿﺖ درﺻﺪي از ﺳﻮد ﺑﺎزرﮔﺎﻧﯽ ﮐﻪ ﻣﺘﻔﻘﺎً ﺗﻮﺳﻂ وزارت ﺑﺎزرﮔﺎﻧﯽ ﮐﺎر و اﻣﻮر اﺟﺘﻤﺎﻋﯽ و وزارﺗﺨﺎﻧﻪ ﺻﻨﻌﺘﯽ ذﯾﺮﺑﻂ ﺗﻌﯿﯿﻦ و ﺑﻪ ﺗﺼﻮﯾﺐ ﻫﯿﺄت وزﯾﺮان می‌رسد وارد نماید.

👉🏻 Note 2. Iranian workers and nationals permissibly employed abroad may import industrial machinery, tools and primary materials needed in the country, within the quantitative thresholds, and taking advantage of such percentage exemptions from commercial benefit tax as may be jointly set by the Ministry of Commerce, the Ministry of Labour and Social Affairs and the relevant industrial ministry, and approved by the Council of Ministers.

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