Second Percentage-Clearance Goods List Issued for Kolbari Trade

Effective from

12 April 2026

Issued by

Ministry of Industry, Mine and Trade

Reference

No. 7363488

Iran’s Ministry of Industry, Mine and Trade has circulated a second list of goods eligible for percentage-based customs clearance (tarkhis-e darsadi), together with an expanded set of textile-related raw materials and machine components approved for import under the kolbari (cross-border porterage) and small-boat (molvani) border trade procedures.

The percentage-clearance list covers a wide range of consumer and food-related tariff codes, including items such as waffles and wafers, beet sugar, cocoa powder containing added sweeteners, packaged mango, retail-packaged cream, ground spices in non-retail packaging, tea bags, shampoos, and other food, pharmaceutical, and hygiene products. Each entry specifies the applicable tariff code, a clearance percentage, a duty or fee rate, and the unit of measurement used for customs processing.

In parallel, the ministry approved a list of textile industry inputs for import under the kolbari and small-boat procedures, covering dyes and finishing agents (including disperse dyes, cationic textile dyes, reactive and sulfur dyes, spin-finish oil, and silicone lubricants), polymer materials such as PP granules and polyester and nylon chips, textile machinery parts and accessories (including spinning machine components, knitting and weaving machines, sewing machines and needles, printing machinery parts, and related accessories), and finishing supplies such as zippers, buttons, and fasteners.

A further attached list identifies proposed machine parts and components eligible for import through the same border trade procedures, spanning categories such as pencil slats, paper rolls, radiant heater components, compressors and cooling equipment parts, fan motors and components, chiller and condenser parts, boiler and combi-boiler components, sewing machine needles and parts, display and electronic component parts, and stationery items such as pen nibs, marker filters, and mechanical pencil leads.

Businesses relying on the kolbari and small-boat trade procedures should confirm the applicable tariff codes and clearance percentages with Iran Customs before importing goods under these expanded lists.

Key Details

• Approval authority: Ministry of Industry, Mine and Trade
• Responsible organization: Not specified
• Classification: Circular
• Affected procedure: Statistical Registration
• Document number: 7363488
• Unique identifier: 405012385515
• Document date: March 3, 2026
• Publication date: April 12, 2026
• Effective date: April 12, 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.