Regulations

Cabinet Amends Passenger Vehicle Import Duty Resolution

The Council of Ministers has approved amendments to Resolution No. 50703/T63881H, revising import duty rates for passenger vehicles and updating related provisions on electric-hybrid vehicles under the executive bylaw of the 1404 budget law.

Effective from
3 September 2025
Issued by
Ministry of Industry, Mine and Trade
Reference
No. 5905984

The Export and Import Regulations Office of the Trade Promotion Organization of Iran has notified Iran Customs of Cabinet Resolution No. 50703/T63881H (amendment), dated Khordad 21, 1404, approved by the Council of Ministers at its sessions of Mordad 22 and 26, 1404, on the proposal of the Ministry of Industry, Mine and Trade, amending the executive bylaw of clause (r), note (1) of the Single Article of the 1404 National Budget Law concerning passenger vehicle imports.

The amendment makes four changes to the bylaw. Clause (4) of Article 4 is removed. Note (1) of Article 5 is revised: to implement the arrangements under clause (r), note (1) of the budget law regarding tariff determination and to ensure the financial resources anticipated by the law are secured, import duty rates for passenger vehicles are set according to a table effective from Farvardin 1, 1404 (March 21, 2025), differentiating gasoline vehicles from other vehicle groups by engine displacement bands. Article 6 is also revised in connection with these duty-rate provisions. In Article 8, the phrase covering vehicles exempted under clause (b), note (1) of the law is expanded to add “electric-hybrid vehicles” to the exempted category.

Customs offices, importers, and other stakeholders involved in passenger vehicle imports should apply the revised duty rates and provisions from the effective date and coordinate with Iran Customs regarding implementation, including any related adjustments to commercial profit (soud) rates for affected tariff codes.

Key Details

  • Approval authority: Ministry of Industry, Mine and Trade
  • Responsible organization: Not specified
  • Classification: Circular
  • Affected procedure: Clearance
  • Document number: 5905984
  • Unique identifier: 404061166876
  • Document date: August 28, 2025
  • Publication date: September 2, 2025
  • Effective date: September 3, 2025
  • 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.