Supplementary Tariff List for Second-Year Kolbari and Malvani Duties

Effective from

19 February 2026

Issued by

Ministry of Industry, Mine and Trade

Reference

No. 7212041

Iran’s Trade Promotion Organization has notified the Deputy for Customs Affairs of Iran Customs of a supplementary list of tariff codes covering special items that have domestically produced equivalents, together with the timing for implementing the second-year increase in import duties and charges under the Law on Organizing and Supervising Border Trade (Kolbari and Malvani) and Creating Sustainable Employment for Border Residents.

Under Article 1 of the law, goods may be imported through the kolbari (cross-border portage) and malvani (cross-border boatage) procedures, subject to the executive regulation communicated by the Cabinet in accordance with Article 2, which specifies that clearance of goods imported through these channels is subject only to payment of 50 percent of the value-added tax and duties applicable to definitive import, with other legal duties and charges phased in annually at 20 percent of the rate prescribed for the ordinary commercial import procedure starting from the second year of the law’s implementation, and full or graduated exemption from commercial profit tax applied by the state to these goods permitted under regulations approved by the Cabinet within the law’s framework. Under Article 16 of the executive regulation, from the second year of implementation onward, the exemption from commercial profit tax is reduced annually by 10 to 30 percent relative to the rate prescribed for the definitive import procedure, as determined by the Article 4 working group.

Under Clause 1 of the resolutions from the 13th session of the Article 4 working group (held January 12, 2026), value-added tax equal to 50 percent and customs duties and other charges equal to 20 percent of the rates prescribed for the ordinary commercial import procedure will be collected. For special items with domestically produced equivalents — covering household appliances, fabric and thread and textiles, tires, and cosmetics/hygiene products, per the tariff codes described in the attached supplementary list — commercial profit tax equal to 30 percent of the rate prescribed for definitive import is calculated and collected, and for all other items the rate is 15 percent. For guilds and production units located in eligible provinces, import of all permitted items under the kolbari and malvani procedures is subject to commercial profit tax equal to 20 percent for special items with domestic equivalents (household appliances, fabric and thread and textiles, tires, cosmetics/hygiene products) and 10 percent for general items, calculated and collected under the definitive import procedure; the method for determining statistical registration of eligible guilds and production units in eligible provinces will be announced separately.

The notice further specifies, per Clause 3 of the resolutions from the 14th working group session, and with reference to a letter from the Central Headquarters for Combating Smuggling of Goods and Currency, that clearance of kolbari and malvani goods will remain possible under the first-year import duties and charges until December 24, 2025, and that clearance based on the second-year rates will apply from that date onward.

Key Details

• Approval authority: Ministry of Industry, Mine and Trade
• Responsible organization: Not specified
• Classification: Circular
• Affected procedure: Statistical Registration
• Document number: 7212041
• Unique identifier: 404112976760
• Document date: February 10, 2026
• Publication date: February 18, 2026
• Effective date: February 19, 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.