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

💢 ﻗﺎﻧﻮن ﻣﻘﺮرات ﺻﺎدرات و واردات 💢

💢 EXPORT-IMPORT REGULATIONS ACT 💢

👈 ﻣﺎده 12- واردات ﻗﺒﻞ از ﺻﺎدرات ﻣﻮاد و ﮐﺎﻻﻫﺎي ﻣﻮرد ﻣﺼﺮف ، ﺗﮑﻤﯿﻞ، در ﺗﻮﻟﯿﺪ آﻣﺎده ﺑﺴﺘﻪ ﺳﺎزي و ﺑﻨﺪي ﮐﺎﻻﻫﺎي ﺻﺎدراﺗﯽ ﺑﻪ ﺻﻮرت ورود ﻣﻮﻗﺖ ﺑﺎ اراﯾﻪ ﺗﻌﻬﺪ ﯾﺎ ﺳﻔﺘﻪ ﻣﻌﺘﺒﺮ ﺑﻪ ﮔﻤﺮك از ﭘﺮداﺧﺖ ﮐﻠﯿﻪ وﺟﻮه ﻣﺘﻌﻠﻘﻪ ﺑﻪ واردات، ﺟﺰ آﻧﭽﻪ ﮐﻪ ﺟﻨﺒﻪ ﻫﺰﯾﻨﻪ با کارمزد را دارد ﻣﻌﺎف است .

👉 Article 12. The pre-exportation entry of materials and goods as temporary admission, to be incorporated in the production, finishing, processing and packaging of export goods are exempted from all import duties, except those designated as expenses or fees, provided that valid security or promisory note be deposited with the Customs Administration

💧 تبصره 1 - ﭼﻨﺎﻧﭽﻪ ﮐﺎﻻي ﺳﺎﺧﺘﻪ ﺷﺪه از ﻣﻮاد و ﮐﺎﻻﻫﺎي وارداﺗﯽ موﺿﻮع اﯾﻦ ﻣﺎده ﻇﺮف ﻣﻬﻠﺖ ﺗﻌﯿﯿﻦ ﺷﺪه ﺻﺎدر ﻧﺸﻮد، ﮔﻤﺮك ﻣﻮﻇﻒ اﺳﺖ وارد ﮐﻨﻨﺪه را ﺟﻬﺖ اﺳﺘﯿﻔﺎي ﺣﻘﻮق دوﻟﺖ ﺗﺤﺖ ﺗﻌﻘﯿﺐ ﻗﺮار دﻫﺪ .

💧 Note 1. If the goods which are made of the imported materials and goods under this Article, are not exported within a prescribed period of time, it shall be the duty of the Customs Administration to prosecute the importer, in order to recover the government's rights

💧 ﺗﺒﺼﺮه 2- ﮐﺎﻻﻫﺎي ﻣﻮﺿﻮع اﯾﻦ ﻣﺎده از ﮐﺴﺐ ﻣﺠﻮزﻫﺎي ﻣﻘﺮر در ﺟﺪول ﺿﻤﯿﻤﻪ ﻣﻘﺮرات ﺻﺎدرات و واردات ﻣﻌﺎف ﻣﯽ ﺑﺎﺷﻨﺪ

💧 Note 2. Goods subject to this Article are exempted from licenses set forth in the schedules annexed to the Export- Import Regulations.

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