Comprehensive Training in Customs Procedures and Clearance of All Types of Goods
Specialized for Merchants, Legal Departments, and Executive Managers of Importing and Exporting Companies
Introduction
Customs procedures and the process of goods clearance require a high level of expertise, up-to-date knowledge, and mastery of evolving legal regulations due to their complexity, frequent regulatory changes, and associated legal responsibilities. Proper and timely execution of these processes not only minimizes administrative and economic risks but also prevents irreparable losses for merchants. Therefore, utilizing the services of licensed customs brokers and experts with official customs credentials is recommended as the most reliable approach for managing the legal clearance process.
Course Structure: Chapters of Customs Procedures Training
Chapter 1: Definition of Import, Export, and the Role of Customs Clearance
Legal Definition of Import:
The legal transfer of goods from abroad into the country’s customs territory, in compliance with international trade standards; requiring order registration, obtaining necessary permits, and preparing commercial and banking documents.
Legal Definition of Export:
The dispatch of goods from the country for final consumption in the target market, including both definite and temporary exports, adhering fully to national and international regulations.
Significance of Clearance in the Trade Chain:
Customs clearance is a crucial step for establishing legal ownership of goods by the importer or exporter. Without proper legal completion of this stage, legal ownership is not established and responsibility remains with customs.
Chapter 2: Customs Procedures and Clearance Pathways
1. Types of Customs Regimes
Import, export, domestic and international transit—each with specific documentary and procedural requirements, to be conducted according to the regulations of the Islamic Republic of Iran.
Clearance follows different channels (green, yellow, red), determined by the background of the owner, the nature, value, and risk level of the goods.
2. Clearance Process and EPL System Management
Electronic declaration through the Integrated Customs Affairs System (EPL), accurate and consistent information entry, process scheduling, and document matching at every step.
3. Valuation and Tariff Assessment
Use of the TSC (Tariff Specification Code) and international HS code, referencing the customs value database. Any attempt to underestimate value or mislead declarations leads to direct legal consequences, including fines or even confiscation.
4. Goods Evaluation and Obtaining Legal Permits by Type
Strict compliance with requirements from relevant health, standards, regulatory, and tax authorities for all categories (e.g., foodstuffs, medical equipment, industrial products). Any failure to secure necessary permits will result in delays or confiscation.
Chapter 3: Legal Documents Required for Customs Procedures
Basic Import Documents:
Bill of lading (B/L, AWB), commercial invoice, valid insurance policy, proforma invoice, certificate of origin (CO), inspection certificate, order registration, clearance certificate, economic code, warehouse receipt, and other mandatory licenses (e.g., standard, health, quarantine) as per the product’s category.
Basic Export Documents:
Invoice, bill of lading, certificate of origin, insurance policy, warehouse receipt, packing list, and relevant permits.
Powers of Attorney and Representation Protocols:
Submission of an official power of attorney, a valid customs broker card, clear demarcation and registration of authority in the EPL system.
For legal entities, an official introductory letter or legally binding power of attorney is mandatory.
Legal Key Points:
Failure to submit original documents, or document discrepancies, constitute customs violations and will result in legal proceedings.
It is highly recommended to use a legal advisor or certified customs expert when preparing sensitive documents.
Chapter 4: Legal Regulations and Risks Related to Clearance
Key Customs Laws:
Customs Law and Executive Bylaws, annual import/export regulations, order registration instructions, and the classification of goods as prohibited, conditional, or permitted.
Storage Duration and Auction Conditions:
Goods kept beyond the stipulated period are deemed abandoned and transferred to the Organization for Collection and Sale of State-Owned Properties.
Provisions for Returned Goods:
Special requirements regarding guarantees and collection of collateral for export permissions and cancellation of related obligations, subject to final customs approval.
Chapter 5: Practical Steps for Legal Customs Clearance (Legal & Executive Model)
The standard and mandatory clearance process includes:
- Preparing and reviewing all relevant documents; data entry into EPL system
- Identity verification and obtaining the customs entry number (Kootaj); determination of clearance channel (green, yellow, red)
- Goods evaluation as per documents and packaging, ensuring correct valuation
- Obtaining and matching all required legal permits according to the type and nature of goods
- Reviewing tariff classification and final verification of import duties and taxes
- Payment and obtaining the customs green permit
- Settling warehousing fees and acquiring the final loading permit
- Final goods release with issuance of the weighbridge receipt and final warehouse release note
Specialized Legal Definitions
- Definitive Clearance: Settlement of all customs obligations and transfer of title to the importer/exporter
- Customs Declaration: A legally binding document detailing the goods and proving ownership
- Warehouse Release Note: Final permit for goods exit, issued in the name of the owner or legal representative
- Export/Import Permit: Official document for legal settlement and exit/entry authorization
- Packing List & Content Statement: Documents verifying the contents for legal and physical inspection
- Customs Broker Card: Professional license authorizing representation in clearance procedures
- Red/Yellow/Green Customs Channels: Levels of legal and physical scrutiny established by risk management and compliance history
Conclusion (Legal & Professional Advice by Rahamco’s Trading Department)
Customs clearance procedures are among the most challenging yet crucial aspects of international trade. Successful management demands up-to-date legal knowledge and strict adherence to regulations.
Rahamco’s Trading Department, with the expertise of certified customs consultants and experienced legal professionals, is fully prepared to provide consulting and operational services designed to minimize legal risks, streamline customs clearance, and protect the interests of merchants and importing/exporting companies.