Tobacco Industry Tariff Codes Added to Percentage Clearance List

Iran's Ministry of Industry, Mine and Trade has added five tobacco industry tariff codes, covering unmanufactured tobacco leaf, expanded tobacco stems and leaf, and tobacco paste from scrap, 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. 5785376

Iran’s Ministry of Industry, Mine and Trade has added a set of tariff codes covering tobacco industry inputs to the percentage clearance list, allowing goods under these classifications to be released from customs ahead of full foreign currency allocation.

The decision was issued by the Export and Import Regulations Office of the Trade Promotion Organization of Iran, acting on a request from the Ministry’s Deputy for General Industries. The request cited three grounds: the listed tariff codes cover materials that are the main raw input for tobacco product manufacturing; the currency allocation and funding process is time-consuming, and delaying entry to the percentage clearance list would interrupt production; and because tobacco cultivation and harvest are seasonal worldwide, timely clearance helps ensure a stable supply of raw material.

The tariff codes added to the list are: 24012000, covering tobacco and tobacco substitutes with leaves partly or wholly trimmed or with cut stems; 24012020, covering tobacco with leaves partly or wholly trimmed or with cut stems (a further subheading); 24012030, covering expanded tobacco stem; 24012040, covering expanded tobacco leaf; and 24039910, covering tobacco paste derived from scrap. Under the decision, these tariff codes are added to the percentage clearance list, subject to compliance with other applicable rules and regulations, through the end of Aban month of the current Iranian year (1404), corresponding to approximately late November 2025.

Importers of unmanufactured tobacco and related tobacco industry inputs should confirm that their shipments fall under one of the listed tariff codes 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: 5785376
Unique identifier: 404061375066
Document date: August 10, 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.