Cabinet Amends Reduced Customs Duty Resolution No. 32977/T63972H

Effective from

28 July 2026

Issued by

Ministry of Industry, Mine and Trade

Reference

No. 8296893

Iran’s Ministry of Industry, Mine and Trade, through the Trade Promotion Organization’s Export and Import Regulations Bureau, has notified the Islamic Republic of Iran Customs Administration of a Cabinet-approved amendment to Resolution No. 32977/T63972H dated May 18, 2025, the decision that fixed a reduced 1 percent customs duty on a range of essential goods, medicines, agricultural and livestock inputs, medical consumables, and infant formula.

The original resolution, approved under Note 1(dh) of Article (1) of the 1404 Budget Law, set 1 percent customs duties across six annexed tariff-code tables: essential goods such as wheat, rice, raw sugar, crude oils, oilseeds, corn, soybean meal, barley, and pulses; pharmaceutical items; pharmaceutical raw materials; livestock and agricultural inputs; medical consumables; and infant formula and its raw materials. For pharmaceutical items, medical consumables, and infant formula, the reduced duty applies only to items that hold a clearance license issued by the Ministry of Health, Treatment and Medical Education, or by the Ministry of Agriculture Jihad, at the time of customs clearance. The Ministries of Health and Agriculture Jihad were also required to report quarterly to the Cabinet on how the measure affects prices.

The Cabinet approved the amendment at its session of February 21, 2026, on the proposal of the Program and Budget Organization. Under the amendment: tariff codes 31021010, 31021060, and 31051090 are removed from Table 3 (pharmaceutical raw materials) of the original resolution’s annex and transferred to Table 4 (livestock and agricultural inputs); and tariff code 21032000 is removed outright from Table 3, taking it out of the reduced-duty list altogether.

The notice was circulated to the Ministries of Economic Affairs and Finance, Agriculture Jihad, and Health, Treatment and Medical Education, the Central Anti-Smuggling Task Force, the Program and Budget Organization, and provincial Industry, Mine and Trade offices, with instructions to display the amendment to customs authorities and update the affected tariff-code entries in the Comprehensive Trade System. Importers and customs brokers handling shipments under these tariff codes should confirm which duty table now governs their goods before declaring them for clearance.

Key Details

• Approval authority: Cabinet of Ministers
• Responsible organization: Ministry of Industry, Mine and Trade
• Classification: Circular
• Affected procedure: Customs Clearance
• Document number: 8296893
• Unique identifier: 405050650090
• Document date: July 27, 2026
• Publication date: July 28, 2026
• Effective date: July 28, 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.