The import of goods from these areas for domestic consumption will be subject to export and import regulations, and the export of goods from these areas will be done without any formalities.

The import of goods from abroad or free trade-industrial zones to this region will be done with the least customs formalities, and the internal transit of goods imported to the region will be done according to the relevant regulations.

The import of goods subject to this article will be done in the areas located at the entrances of the country without any customs formalities.

Goods imported to the region from abroad or from free trade and industrial zones or other areas can leave the country without any formalities.

The management of the area after classifying and evaluating the area can transfer the right to use its parts to qualified natural or legal entities.

Owners of goods imported into the region can declare all or part of their goods in order to temporarily enter the country through customs and clear them by performing the relevant regulations.

If the processing of goods imported to the region is such that it changes the customs tariff of the mentioned goods, the amount of commercial profit related to the above goods to enter other parts of the country will be calculated and received equal to the commercial profit of raw materials and imported parts used in it.

Importers of goods to the regions can transfer all or part of their goods to others in exchange for a separate warehouse receipt issued by the regional management, in this case the holder of the separate warehouse receipt will be considered the owner of the goods.

The management of each region is authorized to issue an origin certificate for goods leaving the region upon the applicant’s request with the approval of the Iranian Customs.

All goods that are imported to produce or provide services required for the region are excluded from the general export-import regulations. The import of the mentioned goods to other parts of the country will be subject to export and import regulations.

Import of a percentage of goods produced in the regions subject to paragraph (D) of Note (25) of the Law on the Second Economic, Social and Cultural Development Plan of the Islamic Republic of Iran into the country, equivalent to the total value-added tax and domestic materials and parts used to the total price of the product are allowed without any restrictions and without need to register an order and open credit.

Goods produced in special economic zones, as well as raw materials and spare parts imported from the mentioned zone into the country, are not subject to pricing rules due to the lack of use of resources and foreign exchange quotas of the country.