Tariff Codes Added to Percentage Clearance List

Effective from

8 August 2026

Issued by

Ministry of Industry, Mine and Trade

Reference

No. 8367414

Iran’s Ministry of Industry, Mine and Trade has added two tariff codes, 84839090 and 98870438, to the percentage clearance list, instructing Iran Customs to implement the change while other applicable rules and regulations continue to apply until the validity period set by the competent authority expires.

The decision follows a request from the Ministry’s Deputy for Machinery and Equipment Industries. Regarding tariff code 84839090, the request came from Hadid Sanati Mobtakeran Industrial Company, which sought a replacement classification after an earlier tariff code, 84839000, was removed from the import and export regulations book due to amendments. The company and affiliated vehicle manufacturers use components under this classification in the order registration process and customs clearance of goods, and the absence of percentage clearance coverage was reported to be causing bottlenecks.

Regarding tariff code 98870438, the request came from Iran Diesel Motor Company, which sought inclusion of this code in the percentage clearance list. The company noted that it imports Mercedes-Benz truck cab and wagon components for the WH-L/LK1930 model, with 12.83 percent domestic manufacturing content, and the WH-L/LK2630 model, with 18.74 percent domestic content. Each unit carries a foreign currency cost of roughly 8,000 dollars in aggregate, and the company reported that the Iran Diesel Motor product line is currently the sole output sustaining employment for approximately 7,000 personnel. According to the request, the absence of this tariff code from the percentage clearance list, despite the low variety and high currency cost of the imported components, was resulting in parts being stockpiled at customs, halting production lines and putting the jobs of those 7,000 employees at risk.

Businesses importing components under tariff codes 84839090 or 98870438 should note that these classifications are now eligible for percentage clearance, subject to compliance with other applicable customs rules and regulations and the validity period set by the competent authority.

Key Details

• Approval authority: Ministry of Industry, Mine and Trade
• Responsible organization: Not specified
• Classification: Circular
• Affected procedure: Customs Clearance
• Document number: 8367414
• Unique identifier: 405051756591
• Document date: August 5, 2026
• Publication date: August 8, 2026
• Effective date: August 8, 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.