Import Taxes and Duties

The main types of taxes and duties applied to imported goods in Iran include:

• Import Duties: A combination of commercial profit and customs duties based on the tariff classification of goods.
• Surcharges: Including fees for road maintenance, Iranian Red Crescent, and fire department services.
• Value Added Tax (VAT): Applied to the value of imported goods.
• Advance Tax on Estimated Profit: A provisional tax based on anticipated profit from the imported goods.
• Income Tax: Levied on the actual profit earned from the sale of imported goods.
• Tax on Declared vs. Actual Sale Value: A tax on the difference between the declared customs value and the final sale price.