Customs Law and Implementing Regulations
Iran's customs framework rests on the Customs Affairs Law (قانون امور گمرکی) and its Implementing Regulations (آییننامه اجرایی). A candidate must know the hierarchy: the Law sets the core obligations (declaration, inspection, assessment, collection, transit, bonded warehouses, temporary admission), while the Regulations and subsequent directives from the Customs Administration (IRICA) fill in procedure. When a question asks "which authority issues...", distinguish statutory rules (Parliament) from implementing detail (Council of Ministers regulations) and operational circulars (IRICA).
Key concepts: the customs territory and customs ports, the definition of declarant, rights and duties of the broker, customs supervision (نظارت گمرکی), clearance time limits, and the principle that goods remain under customs control until duties are settled. Know the treatment of abandoned (متروکه) and unclaimed goods and the sale procedure.
Traps: questions often blur the Law with the Regulations or misstate time limits. Another trap is confusing the customs value appeal route with the offense-dispute route. Also watch for questions on who may act as declarant: a licensed broker acting on a power of attorney versus the owner acting personally.
Rule of thumb: if the question asks what must be done, it usually sits in the Law; if it asks how, where, or in what form, it usually sits in the Regulations. Read the stem for those signal words before choosing.
Worked example: "Goods left uncleared beyond the statutory period are classified as..." - the answer flows from the Law's definition of abandoned goods, not from a procedural circular, so choose the statutory term.