Comprehensive Guide to Importing Goods

An import activity begins with a sound command of trade regulations, tariff classification, customs requirements, order-registration rules, product controls, and international contracts. The responsible team should understand how a product’s description, specifications, quantity, origin, value, and intended use affect permits, duties, standards, and clearance.

Every importing company should document its business and legal strategy before approaching suppliers. The strategy should define the target market, product type, technical capabilities, financial capacity, expected landed cost, delivery requirements, and compliance pathway.

• Identify the domestic need addressed by the product.
• Assess domestic production capacity and document the rationale for importing.
• Confirm technical, safety, labeling, and legal requirements.
• Establish an approval matrix for specifications, permits, contracts, and payment.
• Model landed cost under exchange-rate, freight, duty, tax, storage, and delay assumptions.

Supplier selection is both a commercial and legal decision. Conduct market research, compare multiple offers, review legal and commercial background, obtain reliable credit information, and verify company-registration documents.

Confirm authority to sell, production or distribution capacity, export history, banking details, references, beneficial ownership where relevant, and the ability to issue accurate shipping and origin documents.

Import pricing should distinguish fixed costs from variable costs. Fixed costs may include market research, negotiations, legal review, standardization, packaging design, insurance arrangements, and order registration. Variable costs may include freight, cargo insurance, duties, taxes, warehousing, inspection, terminal handling, and local delivery.

The international purchase contract and proforma invoice should align on product description, technical standards, quantity, unit price, total value, currency, origin, delivery schedule, packaging, inspection, documents, payment, warranty, and allocation of costs and risks.

Common payment structures include letter of credit (LC), telegraphic transfer (TT), advance payment, documentary collection, and open account, subject to banking and transaction-specific requirements.

Register the import through Iran’s Comprehensive Trade System and obtain the applicable order-registration permission before shipment and, where required, before payment. Determine whether goods require an Iran Code, standards certification, health approval, veterinary or phytosanitary documentation, environmental approval, or another competent-authority permit.

Select sea, land, air, or multimodal transport based on the product’s nature, urgency, value, handling requirements, route, and risk profile. Confirm the carrier, route, packaging, loading conditions, delivery milestones, document release process, and responsibility for delays.

Cargo insurance should be reviewed against actual risks and the agreed trade term. All Risks, FPA, and WA clauses have different scopes and exclusions. The policy should specify insured value, voyage, covered perils, claims procedure, deductibles, and beneficiary.

Coordinate banking formalities with the registered transaction and selected payment method. Review currency-transfer rules, Central Bank approvals, banking documents, guarantees, payment deadlines, sanctions and compliance screening, and applicable foreign-exchange obligations.

No transfer should proceed until payment instructions, beneficiary identity, contract, proforma invoice, permits, order-registration data, and internal approvals have been reconciled. Maintain an auditable record of banking communications, guarantees, amendments, and settlement evidence.

Upon arrival, compare physical condition and characteristics with the contract, approved specifications, packing list, invoice, transport document, and applicable technical or legal requirements. Check marks, labels, seals, quantity, weight, packaging integrity, visible damage, and evidence of shortage, contamination, substitution, or moisture.

Obtain inspection certificates where required and preserve photographs, survey reports, sampling records, and carrier notices. Customs-clearance supervision should begin before arrival to reduce avoidable storage and detention costs.

Submit electronic customs declarations and required supporting documents through the applicable national trade and customs systems. The document set may include the proforma invoice, commercial invoice, packing list, bill of lading or equivalent transport document, insurance policy, certificate of origin, import-registration permission, inspection certificate, warehouse receipt, and broker authorization.

Complete valuation, tariff classification, documentary review, inspection, assessment, and payment of applicable duties, taxes, and legal fees.

After the customs release permit is obtained, coordinate delivery to the destination warehouse. Record the handover, quantity, condition, storage charges, and any shortages or damage.

Close the transaction by reconciling the commercial account, bank settlement, claims, warranties, tax and customs records, document archive, and remaining contractual obligations with the foreign party.

• Sign a complete written contract and obtain appropriate guarantees.
• Perform independent supplier credit, registration, and banking verification.
• Obtain required permits and approvals before payment or LC issuance.
• Maintain an auditable file of approvals, amendments, notices, payments, and guarantees.

• Reconcile contract, proforma, registration, invoice, packing list, transport document, and physical cargo.
• Confirm tariff classification, customs value, origin, standards, and labeling before shipment.
• Review transport, insurance, and inspection documents before the goods arrive.
• Use continuing review by specialized foreign-trade counsel for material or high-risk transactions.