Customs disputes arising from tariffs
Tariff differences may occur before or after clearance.
Difference in tariff before clearance
According to Article 67 of the IAEA, whenever during the assessment of a dispute in terms of tariffing of declared goods to the detriment of the government is observed. Evaluators are required to write and sign the details of the dispute in the declaration, and immediately the minutes of the violation of the dispute will be prepared by the assessment service and attached to the declaration and submitted to the head of customs to determine the fine.
Tariff difference after clearance
Considering the documents and appendices of the declaration, the customs does not consider the declared tariff to be correct and recognizes the goods as classifiable in another tariff line with a higher source. Within a maximum of six months from the date of signing the clearance document, notify the owner of the goods or his legal representative of the receipt of the deduction received. In both cases, the owner of the goods can object to the tariff set by the customs.
Value difference (value decline or more value)
Depreciation occurs when there is a dispute between the customs and the owner of the goods regarding the declared value. The basis of the dispute is that the value stated in the documents is not acceptable to the customs or the customs realizes that the value of the declared goods is less than the real value and the funds collected by the customs have not been received in real amount.
If the Rial exchange rate (government currency) is significantly different from the free currency and the owner of the goods in order to use the difference between the exchange rates and the free exchange rate to overstate or increase the value of imported goods to receive more currency. It was more than a value (it usually happens in the case of lower-origin goods). Although the higher the value, the owner of the goods has to pay more for the import duty, but due to the low source and cost-effective difference due to the free exchange rate, the declarant tends to commit this violation, which customs according to Examines the value of the goods in accordance with the relevant regulations and determines the extent of its violation.
Participate in the Customs Dispute Resolution Commission:
In case the declared tariff or value of goods in the executive customs leads to a dispute between the owner of the goods and the executive customs expert, each party can refer the dispute declaration to the relevant office (value office or tariff office) of Iran Customs to investigate the disputes. The above case is being investigated by the Iranian Customs. In case of persuasion and resolution of the dispute, the case will be closed in the relevant office, and if the result of the Iranian customs investigation is not approved by the owner of the goods and relevant experts, and in case of dispute, the case will be referred to the Customs Disputes Commission. Becomes. If the result of the initial commission is not approved by the owner of the goods, the owner of the goods can refer his case to the review commission for further investigation. As a result, when the full consent of the decision of the Appeals Commission is not obtained, the above case can also be reviewed in the Court of Administrative Justice and the issued ruling is binding on the parties.
Inquiry and consultation to determine the tariff on imported goods:
Inquiry of the tariff of imported goods or sample of goods, if the owner of the goods and his legal representative do not know the correct tariff number of their goods, they can inquire in writing before consulting the customs. Determining the right tariff is a sensitive and important task. Because if it is mentioned incorrectly or is not appropriate for the goods according to the customs, it will cause problems for the goods and may even be smuggled. With these interpretations, in order to ensure and prevent problems, as well as to save time and money, it is better to tariff new goods that the owners of the goods intend to import from abroad, by sending a sample of it to the Customs Tariff Office. Iran to be specified.
Pursuing and obtaining import and export licenses:
There are goods whose import requires the relevant licenses, such as: license of the Ministry of Roads, license of health, license of communications and telecommunications, standard license…. The same is true for exports.
Disputes over imports of goods and customs bans at import and export offices
From the stage of entry of goods into customs, there may be any customs dispute between the owner of the goods and customs. Disputes arising from customs inconsistencies, including prohibitions and disputes over funds such as: customs duties and taxes, etc., which are not calculated and paid correctly by customs. These differences themselves arise from the value of tariffs and the classification and implementation of export and import regulations. Also, according to the directives and instructions issued according to the existing conditions, some procedures are changing, which may cause problems and disputes that can be followed and resolved.
