Introduction
Customs regulations play a pivotal role in facilitating or complicating the import process. In 2025 (1404 Solar Hijri), Iran’s Customs Administration issued several strategic circulars covering tariffs, reference exchange rates, and exemptions that are essential for food and agricultural importers.
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1. Reference Exchange Rate & Multi‑Tier Currency Policy
• Three-tier exchange rate system: The government has set the customs reference currency rate based on the average market exchange rate in late March 2025. Essential food items (Group “Kh” products) benefit from subsidized (preferential) rates.
• While this multi-rate approach aims to support domestic production and regulate markets, it also introduces complications such as increased import costs and discrepancies between currency tiers.
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2. Custom Duties & Taxes
• Imported staple food items are subject to a 10% Value‑Added Tax (VAT)—paid 1% upfront and 9% as deferred credit.
• Customs duty for strategic food imports like medicine, infant formula, and agricultural inputs has been reduced to 1%, while machinery and raw materials face a 2% duty.
• An additional 5% surcharge on CIF value is applied, and strategic agricultural inputs incur a further 1% levy.
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3. Conditional and Prohibited Items
• Certain goods—such as pork, weapons, and other restricted items—are either prohibited or require special import permits.
• For food imports, obtaining health permits from Iran’s Food & Drug Administration is mandatory.
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4. Additional Customs Fees
Beyond duties, importers face secondary costs such as:
• Warehouse storage and demurrage at customs terminals
• Brokerage fees
• Inspection and laboratory testing expenses
• Loading/unloading charges
• Environmental or market regulation levies
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5. Documentation & Requirements for Food Imports
To ensure smooth clearance, food importers must provide:
1. Import order registered in the Comprehensive Trade System with an active commercial license
2. Health authorization and proper product & origin labeling
3. Compliance with packaging standards and accurate production/expiry dates
4. A valid health certificate issued by accredited authorities
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🔎 Quick Checklist for Importers
Topic Checklist Item
Exchange Rate Verify whether your product uses preferential subsidized rates
Tariffs & Taxes Factor in VAT, customs duty, surcharges, and agricultural levies
Permits Ensure health licenses and import registrations are obtained
Secondary Costs Budget for storage, brokerage, lab testing, and environmental surcharges
Packaging & Standards Confirm adherence to food packaging and labeling guidelines
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⚡ Conclusion & Recommendations
Iran’s 2025 customs reforms—featuring multi-tier exchange rates and reduced duties on strategic imports—offer cost advantages. However, complexities in procedures and secondary fees remain obstacles. We recommend:
• Carefully evaluating exchange rate tiers and applicable tariffs
• Partnering with experienced customs brokers to uncover hidden costs and avoid delays
• Ensuring comprehensive health documentation to minimize clearance risks
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