Definitions and customs terms

Customs Code Origins: The term Customs, which is equivalent to the English language CUSTOM and in the French language DOUANE, is derived from the Latin word COMMERCIUM meaning trade and commodity exchange, which itself is derived from the Greek root CUMMERX, meaning rights belonging to goods and property. is.

International Definition of the Customs Cooperation Council: Customs is an organization that is responsible for the enforcement of customs laws and the collection of import and export duties, as well as import, transit and export of goods.
Customs of the Islamic Republic of Iran: A government organization subordinate to the Ministry of Economic Affairs and Finance, which as a country's economic frontier plays a central and coordinating role at the entrance and exit points of the country and is responsible for exercising the sovereignty of the state in the implementation of the Customs Code and other export-related laws and regulations, Import, transit of goods, collection of import duties and customs duties and related taxes, and technical requirements and trade facilitation.
Declaration of Goods: A written or oral statement that, in accordance with the provisions of this Act, specifies the customs procedure for which the goods are intended to be declared, and provides the information required for the implementation of the customs regulations. (Clause "A" of Article one of Customs Law)
Applicant: The owner of the goods or his legal representative declares the goods to the customs in accordance with the provisions of this law. In the electronic declaration of the owner of the goods or his legal representative, he shall be deemed to be the owner of the goods or the legal representative of the declarant on the basis of a certified digital (digital) certificate from the authorized center for issuing the certificate. (Article "b" of Article 1 of the Customs Law)
Brief Statement: A document by which the shipping company will announce the total list of deliveries to be discharged and loaded on arrival or departure from the country. (Clause "c" of the Article of the Customs Law)
Customs warehouses: warehouses, dockers, docks, airports, railway stations, yards and any place or place under the supervision of the customs and is used for storing and storing goods for the purpose of customs formalities. These places can be custom warehouses, private warehouses and public refrigerators. (Article "t" of Article 1 of the Customs Law)
Discharge: The departure of the goods from the customs warehouses after the completion of the relevant customs formalities. (Clause "e" of Article one of the Customs Law)
Clearance: A document whereby the shipping company (Carrier and Forwarder), after authentication, declares the customs clearance to be made by the consignee. (Clause "c" of Article 1 of the Customs Code)
Customs formalities: all operations performed in the implementation of customs regulations. (Clause "C" of Article 1 of the Customs Law)
Guarantee: Cash, Bank Guarantee and Valid Insurance Policy, which are deposited with the Customs in order to comply with the requirements of the Customs Regulations. (Article H of the Customs Code)
Commitment: To accept the written or electronic requirement that obliges a person to act or not to act on the customs. (Article No. 1 of the Customs Law)
Entry fee: Customs duties are equal to 4% of the customs value of the goods plus commercial profits determined by the Cabinet of Ministers, plus the amount charged by law to the customs responsible for collecting them and the definitive import of the goods, but including the costs incurred Service is not. (Clause "d" of Article 1 of the Customs Code)
Carriage at all times: Entry of goods to customs and removal of goods from the abovementioned places without unloading and delivery in these places is subject to the provisions of this law. (Article "Article" of Article 1 of the Customs Law)
The day of the statement: the time when the signed declaration is attached to the relevant documents by the declarant manually or computerized to the customs and the registration number of the registration office is allocated to it. (Article "R" of Article 1 of the Customs Law)