Import Duty Rates Corrected for Gasoline and Hybrid/Electric Vehicles

Iran's Trade Promotion Organization has corrected the commercial profit (import duty) rates for imported gasoline passenger cars under Note (1) of Article (5), and for electric and hybrid (HEV-PHEV) vehicles under Article (8), of the executive regulation implementing Clause (r) of Note (1) of the 1404 Budget Law, effective through the end of the Iranian year 1404.

Effective from: 15 July 2025
Issued by: Ministry of Industry, Mine and Trade
Reference: No. 5614222

Iran’s Trade Promotion Organization has notified Iran Customs, the Center for Innovation and Intelligent and Secure Systems, and other relevant offices that the commercial profit (import duty surcharge) rates applicable to imported passenger vehicles have been corrected, covering gasoline vehicles under Note (1) of Article (5) and electric and hybrid vehicles (HEV-PHEV) under Article (8) of the executive regulation implementing Clause (r) of Note (1) of the Single Article of the Country’s 1404 Annual Budget Law.

The underlying executive regulation, adopted by the Cabinet of Ministers at its session of June 11, 2025 on a proposal from the Plan and Budget Organization in cooperation with the Ministries of Industry, Mine and Trade; Economic Affairs and Finance; and Foreign Affairs, the Central Bank of Iran, the National Standards Organization, and the Department of Environment (Cabinet Resolution No. 705031/t63881h), governs the import of passenger cars. It defines eligible vehicles as passenger cars under Clause (r) of Note (1) of the 1404 Budget Law, sets a five-year maximum age (and minimum 100 km of use) for used vehicles, and separately defines electric vehicles (EV, powered solely by an electric motor), plug-in hybrid vehicles (PHEV, with both an internal combustion engine and an electric motor, chargeable from external power sources), range-extender vehicles (REEV, classified as electric under the regulation), and standard hybrid vehicles (HEV, with both engine types but not externally chargeable). Import permits are issued through a competitive ranking mechanism based on import base price, after-sales service, dealership network, import history, and customer satisfaction, published by the Ministry of Industry, Mine and Trade within ten days of the regulation’s notification. Iranian nationals residing abroad may import one personal vehicle per year without currency transfer, subject to Central Bank foreign exchange source rules, and holders of valid foreign investment permits may import one new foreign vehicle (up to a $30,000 value cap) for every $200,000 of foreign investment in Iran. Vehicles imported under the personal-use provision cannot be sold or transferred to third parties for five years. Vehicle age is determined by the model year indicator in the Vehicle Identification Number (VIN) at the time of entry, and vehicles must meet National Standards Organization and Department of Environment requirements plus at least one of several recognized type-approval, WVTA, CCC, GSO, or EAC conformity certifications. Clearance is conditional on presenting a scrappage certificate under Article 14 of the Automotive Industry Organization Law.

Under this notification, the commercial profit table for gasoline passenger cars (Note 1, Article 5) is corrected across engine displacement bands from up to 1,000cc through over 3,000cc, and for hybrid vehicles across three displacement bands. The tariff table for fully electric vehicles (single-motor EVs) is also confirmed. Iran Customs was instructed to apply the corrected commercial profit rates in the Comprehensive Trade System and related systems for the remainder of 1404. The National Standards Organization, Department of Environment, Central Bank of Iran, and other relevant bodies were also informed for coordination and action.

Importers of passenger vehicles under this regulation should confirm the applicable tariff code and corrected commercial profit rate for the specific engine type and displacement band with Iran Customs before proceeding, and note that the reduced tariff for electric and hybrid vehicles applies outside the currency-obligation ceiling set under Note (1) of Article (5) of the regulation.

Key Details

Approval authority: Ministry of Industry, Mine and Trade
Responsible organization: Not specified
Classification: Circular
Affected procedure: Customs Clearance
Document number: 5614222
Unique identifier: 404042398612
Document date: July 15, 2025
Publication date: July 14, 2025
Effective date: July 15, 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.