Customs disputes arise in two situations: first, at the time of clearance stages before or after the discharge, which according to Article 143 of the Customs Code, the Customs is required to ensure compliance with customs regulations for 3 years from the date The issuance of a document for which the goods have been cleared by the customs, and which involves the financial loss of the state.
Customs officers during the discharge process report if there is a difference in tariff or value and, if approved, the customs clearance office will be fined and the payment identifier will be paid. In case of protest, the owner of the goods will submit a documentary review and a written request for re-examination. .
If the customs clearance of the place of clearance is not to be eliminated, then the Iranian customs office must then proceed to the equivalent of half a percent of the amount of the dispute as the right to process the dispute and after the cancellation of the stamp in the Customs Clearance Commission has been followed up, after which the ruling will be enforceable from the Commission. And you can appeal to the Commission within 20 days.
Customs experts at the inspection unit If a discrepancy is discovered in terms of value or tariff, after calculating the amount of the difference and considering the fine, in the form of a claim, it is sent to the address of the owner of the goods and the lawyer or his legal representative (customs broker) and within 30 days From the date of notification, they shall notify the customs authorities in writing of their dispute with the documentation of their objection; in this case, the customs authorities shall undertake the necessary investigations as provided for by the Iranian Customs and the Customs Dispute Resolution Commission, as well as on overpayments Also, this is the same.
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