We can consider the following short formula for entry fees:

Import duty: 4% customs duty + commercial profit + other duties (except tax)

Entry fees and service charges, regardless of whether the goods are new or used according to the prescribed source, are collected by the customs or service providers in the national currency, respectively. VAT is also levied by customs but is not recognized as an entry fee.

Trade profit is an amount determined by the Foreign Trade Monopoly Law in accordance with the approval of the Cabinet. In fact, if we want to have a comprehensive definition of the term commercial profit, we must define it along with customs duties and import duties to better define the role of commercial profit in Iran's foreign trade. Commercial profit is a type received by customs, the amount of which is determined by the government, and customs is responsible for collecting it from goods entering Iran.

Funds received at customs from imported goods are divided into several categories.

One is salaries and duties, which is a kind of indirect tax.

Another is the cost of service; Such as the cost of unloading and loading, testing, standardization and warehousing.

Fees and tolls are collected by customs, but costs are collected by service providers such as the Ports Authority, at ports, public warehouses at local customs, and the National Standards Organization. The import duty defined in paragraph (h) of Article 1 of the Customs Law consists of two parts: 1. Customs duty (which is 4% for all goods and is imposed by the parliament). 2. Commercial profit determined by the government. Of course, taxes and other duties, such as 8% of VAT, 4% of cultural goods, 5% of total customs duties and commercial profits as the Red Crescent are also collected from the import of various goods and according to the type and volume of goods.