Customs Clearance Cost in Iran (2026): The Formula and What Drives It

English version of ChinPost’s customs-clearance cost guide. Read it in Persian (فارسی).

This guide is about the money, not the process

The step-by-step clearance process is covered in the customs clearance guide and the Bandar Abbas clearance guide. This page is only about money: the formula for each charge, what pushes the final number up or down, and a worked example so you can see the calculation logic with your own eyes.

Transparent from the start: you will not find a fixed rate table in this guide — not because we do not know the rates, but because rates such as the commercial-benefit tariff, the customs exchange rate and warehousing tariffs change during the year by circular, and any fixed number would soon mislead you. Instead, you learn the formula; you get the exact number for your own goods from that formula plus an up-to-date quote.

The basis of everything: customs value and the exchange rate

Every customs calculation sits on one number: the customs value. The formula is simple:

Customs value = (purchase price + freight + insurance) × customs exchange rate

Three vital points:

• Purchase price is the invoice figure — but if customs judges it unrealistic, it re-values the goods. A fake cheap invoice is not a saving; it is a case file.
• Freight + insurance means CIF value; even if your Incoterm is EXW or FOB, customs adds freight and insurance to the base itself.
• The customs exchange rate is announced by the government each year and is usually below the free-market rate. According to Iran Customs (Mizan news agency, 18 May 2026), the basis for calculating import duty in 1405 is the average exchange rate of the central exchange market in Bahman of the previous year, and that decision is valid until year-end. Because this rate is revised annually, confirm it with your broker before every clearance.

Import duty: two parts you must know separately

Import duty is not a single number; it is the sum of two items:

1. Customs duty = 4% × customs value. This is the general rule: under Article 1(d) of the Customs Affairs Law (enacted 2011), customs duty equals 4% of the customs value. But 4% for everyone is not absolute — under the annual budget laws (including the law amending Notes 1 and 7 of the 1401 Budget Law), the customs-duty rate for raw materials, intermediates, parts, machinery and equipment has been reduced to 1%, and later budgets contain similar provisions for essential goods, medicines and medical equipment. The two do not contradict each other: 4% is the rule and 1% is the legal exception for specific groups of goods. If your goods are for production, check with your broker whether the reduction applies; if you import consumer goods, 4% is your base.

2. Commercial benefit = variable % × customs value. This is the tariff everyone talks about. Each year the cabinet sets it and publishes it in the Export and Import Regulations book — from a few percent for raw materials and machinery to tens of percent for luxury consumer goods. Two points: first, the commercial benefit is set by the HS code, not by your own description of the goods — one wrong digit in the tariff code means the wrong tariff. Second, under recent decisions the customs-duty rate for production raw materials, parts and machinery has been reduced to 1%; if your goods are for production, always check this partial exemption with your broker.

Summary: import duty = customs duty (4%) + commercial benefit (variable)

Value added tax: 10% in 1405 — confirmed

This is the most important number to get right this year, because there are many rumours about it:

VAT = 10% × (customs value + import duty)

In the 1405 budget bill the government proposed raising this rate to 12%, but parliament’s consolidation commission removed the 2-point increase and the rate stayed at the previous year’s 10%. So wherever you see 12%, know that it was never finally approved.

Two practical points:

• The tax base is not just the value of the goods; import duty is inside the base. You calculate import duty first, then take 10% of the total — effectively tax on tax.
• If cash is tight: under customs circular 513286/1405 (13 July 2026), for goods that entered customs by 22 September 2026, customs allowed a bank guarantee for the VAT for all goods and for 90 days only — on condition the goods are declared no later than 30 days after the warehouse receipt is issued and (at ports) the goods fully exit within 30 days of the licence. Note: because the entry deadline for goods covered by this circular has passed, ask your broker before planning anything whether the facility has been extended or a new circular has replaced it.

Advance income tax: the 4% many people do not know

Advance income tax = 4% × (customs value + import duty) — for holders of a commercial card.

Advance means a prepayment of your income tax; it counts toward your annual tax return and is not lost. Its purpose is clear: to counter the phenomenon of rented commercial cards — people importing billions on someone else’s card and paying no tax.

Note: the 4% rate is for the commercial procedure with a commercial card (per the customs circular: 4% of customs value plus import duty). But the rule has exceptions: production units holding an exploitation licence, holders of a gold-rank (A) commercial card, importers in good standing holding a tax clearance, and government bodies are exempt; in some procedures a different rate has been announced (for example 2% for car imports by individuals) — get the exact figure for your own case from your broker.

Small but real levies

Three small items you will see on the receipt and should not be surprised by:

• Red Crescent levy = 1% × import duty — under current customs rules and circulars.
• Waste levy = 0.5 per thousand (0.05%) × customs value — under Article 12 of the executive bylaw of the Waste Management Law; a negligible amount that is usually included in the customs calculation receipt.
• Article 28 Budget Law 1405 levy = 12 per thousand (1.2%) × customs value — a new item added to the receipt in 1405 (with exemptions for some items such as essential goods and medicines).

Operational costs: not on the customs receipt, but out of your pocket

So far we have only counted government charges. The real landed cost of clearance also includes these — and this is where inexperienced importers get caught out:

• Customs warehousing: warehouse tariffs are usually stepped and rise over time; every day of delay in documents comes straight off your profit. Free time is not a nationwide rule and varies by warehouse, port and shipping line — ask your broker about the destination warehouse terms before the cargo arrives.
• Container demurrage: if the shipping line’s container is returned late, there is a heavy daily penalty that has nothing to do with customs and is paid directly to the line.
• Broker (customs agent) fee: negotiated, and depends on how complex the case is, how many tariff lines there are and whether licences need chasing. Conditional goods mean more work and a higher fee; agree it in advance.
• Cargo insurance: the premium is usually a fraction of a percent of the cargo value (depending on cover, cargo type and route) — and remember insurance also affects the CIF value used in the calculation. Get the exact figure from your insurer. See the cargo insurance guide.
• Inland transport: from customs to your warehouse; for a 40ft container from Bandar Abbas to Tehran this is a significant figure.
• Licence and testing fees: if your goods are conditional (standards, health and so on), add laboratory and certification costs to the budget.
• Order registration: done in the NTSW (Comprehensive Trade System) and carries no significant official fee; the main cost of this step is the time it takes and the related licences.

The summary formula: at a glance

Customs value = (purchase price + freight + insurance) x customs exchange rate
Customs duty = 4% x customs value
Commercial benefit = tariff rate x customs value
Import duty = customs duty + commercial benefit
VAT (1405) = 10% x (customs value + import duty)
Advance income tax = 4% x (customs value + import duty)
Red Crescent levy = 1% x import duty
Waste levy = 0.5 per thousand (0.05%) x customs value
Article 28 Budget Law 1405 levy = 12 per thousand (1.2%) x customs value
+ warehousing + demurrage + broker fee + insurance + inland transport + licence fees
= landed clearance cost

A worked example (hypothetical numbers, real method)

Suppose your cargo’s CIF value is $10,000, assume the customs exchange rate is 800,000 IRR (a hypothetical figure — confirm the real rate before you calculate), and your goods carry a 15% commercial benefit. The calculation base is IRR, with the Toman equivalent in brackets:

• Customs value = 10,000 × 800,000 = 8,000,000,000 IRR (800 million Toman)
• Customs duty = 4% × 8,000,000,000 = 320,000,000 IRR (32 million Toman)
• Commercial benefit = 15% × 8,000,000,000 = 1,200,000,000 IRR (120 million Toman)
• Import duty = 320,000,000 + 1,200,000,000 = 1,520,000,000 IRR (152 million Toman)
• VAT = 10% × (8,000,000,000 + 1,520,000,000) = 952,000,000 IRR (95.2 million Toman)
• Advance income tax = 4% × 9,520,000,000 = 380,800,000 IRR (38.08 million Toman)
• Article 28 levy = 12 per thousand × 8,000,000,000 = 96,000,000 IRR (9.6 million Toman)
• Red Crescent levy = 1% × 1,520,000,000 = 15,200,000 IRR (1.52 million Toman)
• Waste levy = 0.5 per thousand × 8,000,000,000 = 4,000,000 IRR (400,000 Toman)
• Total government charges = 2,968,000,000 IRR (about 297 million Toman) — around 37% of the cargo’s value, before warehousing, broker fees and inland transport.

Now run the same example with a 40% commercial benefit and see why the tariff code is decisive.

5 levers to cut your clearance cost

1. Estimate before you buy, not after the cargo arrives. With this formula and one tariff quote, work out the landed cost before paying the supplier. Many a good deal from China stops being good once about 37% in duties and taxes is added.

2. Complete documents = zero storage. Every day stopped costs stepped warehousing. Prepare the documents in parallel with the shipment.

3. The right tariff code = the right tariff. One digit of difference in the HS code can move the commercial benefit from 5% to 40%. Finalise the code with your broker, not by guessing.

4. Check the bank guarantee for VAT. Under circular 513286/1405, customs allowed a 90-day bank guarantee for VAT on goods that entered customs by 22 September 2026; if cash is tight, ask your broker whether the facility has been extended or a new circular has replaced it.

5. Get a DDP quote too. Sometimes the all-in DDP price of a reputable company comes out lower than buying plus clearing separately — especially when conditional goods carry licence costs. The comparison logic is in the English cost guide, and the full DDP guide is at DDP shipping from China to Iran.

Instant rate — ask on ChinPost WhatsApp: send the tariff code (or an exact description of the goods), the approximate value and the destination customs point, and receive an up-to-date clearance estimate — including import duty, tax and fees — with a stated validity period. WhatsApp enquiries are answered in under 30 minutes.

Frequently asked questions

What is the most accurate basis for calculating clearance cost?

The CIF value of the goods (purchase price + freight + insurance) multiplied by the customs exchange rate. Every percentage — customs duty, commercial benefit, tax — sits on this base. So you have two decisive variables: the real value on your invoice and the exchange rate of the day.

Is VAT really 10% in 1405, or 12%?

10%. The government proposed raising it to 12% in the 1405 budget bill, but parliament’s consolidation commission removed the increase and the rate stayed at 10%. The base is customs value + import duty.

What is the difference between customs duty and commercial benefit?

Customs duty is the general 4% of customs value — its basis is Article 1(d) of the Customs Affairs Law (enacted 2011) — reduced to 1% for raw materials, intermediates, parts, machinery and equipment under the annual budget laws. Commercial benefit is a variable percentage set each year by the cabinet and published in the Export and Import Regulations book; it is fixed by the goods’ tariff code and ranges from a few percent to tens of percent.

Is the 4% advance income tax lost?

No. Advance means a prepayment of your income tax, counted in your annual tax return. It was introduced to counter rented commercial cards. Check the settlement details with your tax adviser.

Why do some goods cost several times more to clear at the same purchase price?

Because the commercial benefit is set by the tariff code, not by price. Two goods at the same price with tariffs of 5% and 40% differ several-fold on import duty alone — and because VAT is charged on value + import duty, the difference multiplies again in the tax.

How do I estimate clearance cost before buying from China?

Find your goods’ HS code, get the commercial-benefit rate for that line from the regulations book or your broker, then work through this guide’s formula step by step. If you do not know the code, send us an exact description of the goods and we will give you an up-to-date estimate with a stated validity period.

Do I pay VAT on ChinPost clearance?

No. ChinPost clearance is express clearance via customs pass and postal channels, so the general import VAT does not apply to this service. The formal 10% VAT above applies to standard customs clearance.

ChinPost is with you

You need to know the landed clearance cost before you buy, not after the container arrives. ChinPost gives you an exact estimate for your goods: we check the tariff code, get the up-to-date commercial benefit, calculate import duty and tax with the official formula, and state our own transparent fee right at the start — with no surprise figure at the end. Message ChinPost on WhatsApp for a clearance-cost estimate for your goods.

Last updated: 29 September 2026