Announcing the conditions for exemption from payment of input fees for production line machines in the year of “Production Leap”;
Providing more facilities from customs to producers
In line with the slogan of the year, the Deputy of Customs Affairs of Iran Customs announced the announcement of the main criteria for exemption from payment of input duties for production line machinery and providing more facilities to the producers in the year of “Production Leap”.
According to Mehrdad Jamal Arounqi, the import of production line machines, which are required by the production, industrial and mining units as determined by the Ministry of Industry, Mining and Trade and Customs of the Islamic Republic of Iran, is allowed, based on Article 119 of the Customs Law, exempt from paying import duties. is
This official added: In order to clarify the cases related to this issue and to provide the necessary facilities to the producers, the matter was reflected to the Legal Vice President and finally it was decided to organize a joint meeting between Iran Customs and the Ministry of Security to formulate and notify a single procedure in this regard. .
The technical deputy of Iranian customs added: In line with the implementation of the slogan of the year and clarification of the issue, by communicating the relevant memorandum to the relevant officials, the authorized production units can, without any kind of stagnation or hindrance, be exempted from systematic import duties, in the year that use the name “Production Leap” and clear the machines and equipment of their production lines from customs in the least possible time, without paying any money.
Aroonqi said: Fimabin’s understanding for the procedures of issuing and applying permits for exemption from payment of import duties for machinery and production line has been compiled in 12 clauses, which can be mentioned as follows:
1. Production line machines are subject to exemption during the operation stages and after that.
2. The main and auxiliary equipment of the production line, types of molds, special tools and capital requirements of the production line are subject to exemption, and only components and spare parts and consumables are not subject to exemption.
3. In the text of the exemption permits, the reason for the exemption is stated and there is no need to obtain permits related to this clause from the production unit by the customs.
4⃣ Exemption from payment of entry fees for non-production legal entity, on behalf of the production unit, will be unimpeded by the customs.
5⃣ If an exemption permit is issued for used machines of the production line with the word “used”, the customs will accept the issued exemption permit.
6. Auxiliary machines of the production line, which are mostly exclusive, are exempted along with the production line machines and are imported in normal quantities.
7⃣ If, in the opinion of the customs, the declared value of the machines of the nozzle production line is recognized, there is no need to modify the initial value contained in the exemption permit issued by Samat.
8⃣ If the cost of insurance and freight is not mentioned in the exemption permit issued from payment of import duties, the cost of insurance and freight are also subject to the exemption applied according to the value of the purchase price of the goods.
9⃣ Issuance of license and application of exemption for functional units, equipment and separate components is unimpeded.
If there is any ambiguity for the customs, regarding the clearance of the goods subject to action exemption and the relevant uncertainties along with the expert opinion documented and justified, should be reflected to the Iran Customs Import Office.
1 1 1 Issuance of exemption from payment of entry fees and sending it to the customs is done within a maximum of 6 months from the date of clearance, and there is no obstacle to stop the passage of time in this regard.
2.1. The exemption issued is subject to the exemption from paying customs duties in addition to the commercial interest that is determined by the Council of Ministers, as well as the funds that the customs is responsible for collecting according to the law.
Mehdi Koh Soltani (financial services, accounting, financial and tax consultant):
The group of accountants and auditors of Tabriz
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