2 Percent Duty Surcharge Confirmed for Toy and Cultural Goods Imports

Iran's Trade Promotion Organization has communicated to Customs the list of tariff codes for toys and cultural goods subject to a 2 percent customs duty surcharge under Clause (m) of Note (1) of the 1404 Budget Law, while excluding toy parts and components previously granted reduced tariffs.

Effective from: 22 July 2025
Issued by: Ministry of Industry, Mine and Trade
Reference: No. 5632904

Iran’s Trade Promotion Organization, through its Office of Export and Import Regulations, has notified the Islamic Republic of Iran Customs Administration of the specific tariff codes subject to a 2 percent customs duty surcharge on imports of toys and cultural goods, implementing Clause (m) of Note (1) of the Country’s 1404 Annual Budget Law.

The notification follows an earlier letter (No. 5257440, dated July 16, 2025) that initially applied the 2 percent surcharge to toy tariff codes in the range from 9503001100 through 9503005000, as well as all 8-digit tariff codes falling under heading 9503. After receiving input from the Center for the Intellectual Development of Children and Young Adults (Kanoon), which raised concerns about the tariff treatment of toy parts and components, the Trade Promotion Organization revised its guidance.

Under the update, the tariff code for toy parts and accessories was excluded from the earlier list, on the basis that decision-making authority over customs duty increases for professional-use, non-toy items in that code falls outside the relevant council’s scope and does not require a permit. Billiard-related items are subject to the surcharge only where the item in question qualifies as a toy or children’s item. Iran Customs was asked to take the necessary action to prevent the erroneous application of the increase to the excluded tariff line.

Importers and customs brokers handling toy and cultural goods shipments should confirm the current, corrected list of tariff codes subject to the 2 percent surcharge with Iran Customs before clearance, given the exclusion of the toy parts and components code from the original list.

Key Details

Approval authority: Ministry of Industry, Mine and Trade
Responsible organization: Not specified
Classification: Circular
Affected procedure: Customs Clearance
Document number: 5632904
Unique identifier: 404043086642
Document date: July 16, 2025
Publication date: July 21, 2025
Effective date: July 22, 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.