Tractor-Truck Import Exempted from Exchange Rate Difference

Effective from

4 May 2026

Issued by

Central Bank of the Islamic Republic of Iran

Reference

No. 05/11964

The Central Bank of the Islamic Republic of Iran has instructed the international affairs departments of the country’s banks that a listed group of tractor-truck (prime mover) import order registrations is exempt from the exchange rate difference that is otherwise charged when shipping documents are submitted, or clearance takes place, after the prescribed deadline.

The circular follows a series of earlier Central Bank notices on the same subject, and references an approval by the Deputy for Coordination and Legal Affairs Planning of Executive Agencies at the Presidential Legal Deputy’s Office, as well as a related letter from the Head of the Islamic Republic of Iran Customs Administration. Together with the circular, the Central Bank forwarded a file listing the import order registration numbers, manifest (kotaj) numbers, and truck entry dates for the tractor-trucks covered by the exemption.

Under the circular, import order registrations for tractor-trucks that were made before August 19, 2023 (Mordad 28, 1402), for which currency was secured before that date and the related currency remittance was issued on or after November 18, 2020 (Aban 28, 1399), are covered. Where shipping documents were submitted, or clearance occurred, after the applicable deadline, but the entry date recorded in the attached file shows that the goods entered the country within the period prescribed for import, the Central Bank has instructed banks that collection of the exchange rate difference attributable to the delay in submitting shipping documents or in clearance does not apply to these cases. The exemption is conditioned on the importer not having been referred to the Organization for Enforcement of Government Discretionary Punishments in connection with the relevant import.

Banks were instructed to observe applicable foreign exchange rules and regulations in implementing the circular, to communicate it to all relevant branches and foreign exchange units, and to oversee its proper implementation. Importers of tractor-trucks whose import order registrations fall within the covered file should confirm with their bank whether their specific consignment is included in the exemption.

Key Details

• Approval authority: Central Bank of the Islamic Republic of Iran
• Responsible organization: Not specified
• Classification: Circular
• Affected procedure: Clearance
• Document number: 05/11964
• Unique identifier: 405021404184
• Document date: April 22, 2026
• Publication date: May 4, 2026
• Effective date: May 4, 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.