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Iran Customs AuthoritySecuring borders, facilitating trade
Relief & exemptions

Exemptions

Duty relief for diplomatic missions, investment projects, charitable bodies, returning residents and temporary admission of goods.

Who it is for
Eligible entities and individuals
Channel
Counter
Processing time
5–10 business days

About this service

Exemption relieves eligible goods from customs duty, in whole or in part, under a specific legal basis. The most common bases are diplomatic reciprocity, approved investment projects, charitable and humanitarian imports, returning-resident effects, and temporary admission for exhibitions, projects and repairs.

An exemption is tied to the declared purpose. Selling or transferring exempted goods without prior approval revokes the relief and makes the full duty payable, together with any penalty.

Who is eligible

  • Diplomatic and consular missions and accredited international organisations
  • Investment projects holding an approval from the competent authority
  • Registered charitable and humanitarian bodies
  • Returning residents importing used personal effects

Conditions to meet

  • A clear legal basis for the exemption in the customs law or an agreement
  • Undertaking not to dispose of the goods during the restriction period
  • Security or bank guarantee for temporary admission

Documents to provide

Bring originals where a certified copy is to be issued.

  • Exemption request letter
  • Supporting eligibility documents (accreditation, approval, registration)
  • Detailed list of the goods with values
  • Guarantee instrument for temporary admission

Step-by-step procedures

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