Iran Localize | marketing in Iran

Chapter 24

Tobacco and manufactured tobacco substitutes

Notes.

1. This Chapter does not cover medicinal cigarettes (Chapter 30).

Subheading Note:

1. For the purposes of subheading 2403.11, the expression water pipe tobacco means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavoured with fruit. However, tobacco-free products intended for smoking in a water pipe are not excluded from this subheading.

Explanatory remarks to Chapter 24

1. The exemption of the Tobacco Company from import duty Tax is abrogated.
2. The entry of unmanufactured or dried tobacco and waste thereof is subject to the observance of Article 11 of the Plant Protection Law adopted in 1967.
3. According to Article No. 16 and 38 of the VAT Act (According to the rate of specific goods of the VAT).
4. According to Tobacco Monopoly Law dated 1931, trading, buying, selling, and cultivation of tobacco, also preparation, Storing and transportation of tobacco goods and any kind of cigarette papers and accessories thereof as well as other relevant issues are under the monopoly of the Government. According to Resolution No. H 46360 T/ 80681 dated 2012.7.17 of Council of Ministers, the aforementioned legal authorities are submitted to the Ministry of Industry, Mine, and Trade (Center Planning and Monitoring of Tobacco).