Tariff Codes 48119010, 48059310 Added to Percentage Clearance List

Iran's Ministry of Industry, Mine and Trade has added tariff codes 48119010 and 48059310, covering moisture-barrier laminated paper and paper made from recycled pulp, to the percentage clearance list through the end of Aban 1404.

Effective from: 5 September 2025
Issued by: Ministry of Industry, Mine and Trade
Reference: No. 5797137

Iran’s Ministry of Industry, Mine and Trade has added two tariff codes to the percentage clearance list, allowing goods under these classifications to be released from customs ahead of full foreign currency allocation. The addition covers tariff code 48119010, described as multi-layer moisture-barrier paper made from paper, polymer, or aluminum, or metallized polymer, and tariff code 48059310, described as paper produced from a minimum of 20 percent virgin pulp.

The decision was issued by the Export and Import Regulations Office of the Trade Promotion Organization of Iran, acting on a letter from the Ministry’s Deputy for General Industries. That letter, in turn, was based on a request from Sadra Seal Fanavar Company concerning the supply of raw materials and intermediate goods used in its production line, citing the company’s need to register the required import orders while awaiting currency allocation.

Under the decision, the two tariff codes are added to the percentage clearance list, subject to compliance with other applicable rules and regulations, until the validity period set by the competent authority for percentage clearance expires. The addition is specifically tied to the end of Aban month of the current Iranian year (1404), corresponding to approximately late November 2025.

Importers of multi-layer laminated paper products and recycled-pulp paper products should confirm that their shipments fall under tariff codes 48119010 or 48059310 and coordinate with customs and banking channels to make use of the percentage clearance mechanism within the applicable validity period.

Key Details

Approval authority: Ministry of Industry, Mine and Trade
Responsible organization: Not specified
Classification: Circular
Affected procedure: Customs Clearance
Document number: 5797137
Unique identifier: 404061321454
Document date: August 11, 2025
Publication date: September 4, 2025
Effective date: September 5, 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.