Regulations
1405 Tariff Amendments Notified to Customs
Iran Customs has notified the Cabinet's approved tariff amendments for the Iranian year 1405, covering 268 tariff lines with changes to commercial profit rates, tariff line splits, new codes, and updated tariff descriptions and notes.
- Effective from
- 27 April 2026
- Issued by
- Cabinet of Ministers
- Reference
- No. 755513
Iran’s Trade Promotion Organization has notified customs authorities of tariff amendments for the Iranian calendar year 1405, approved by the Cabinet of Ministers.
The amendments, approved by the Cabinet at its session of April 12, 2026 on a joint proposal from the Ministry of Industry, Mine and Trade and the Plan and Budget Organization, cover 268 tariff lines. The changes include decreases and increases in commercial profit rates, the splitting and creation of new tariff codes, and the deletion and revision of tariff descriptions and related notes in certain chapters of the Export and Import Regulations Book.
Under the resolution, any tariff code included in the attached schedule whose commercial profit rate is increased to 10 percent or higher will remain in effect, pursuant to Note (A) of Article (7) of the Seventh Five-Year Development Plan Law of the Islamic Republic of Iran, only until the end of the Iranian year 1405. After that date, if the Cabinet has not set a new commercial profit rate, the increase resulting from this resolution will be removed and the applicable commercial profit rate will revert to the level in effect during the Iranian year 1404.
Importers and customs brokers should consult the detailed schedule of affected tariff codes accompanying the Cabinet resolution to confirm the specific commercial profit rate and description changes applicable to their goods, and should be aware that increased rates above the 10 percent threshold carry a built-in expiration at the end of the current Iranian year absent further Cabinet action.
Key Details
- Approval authority: Ministry of Industry, Mine and Trade
- Responsible organization: Not specified
- Classification: Circular
- Affected procedure: Order Registration
- Document number: 755513
- Unique identifier: 405020783282
- Document date: April 21, 2026
- Publication date: April 27, 2026
- Effective date: April 27, 2026
- Expiration date: Not specified
This summary is provided for orientation only. The official Persian text issued by the relevant Iranian authority is the governing version.