All merchandise imported from the country of origin into the customs territory shall be subject to salaries and duties in accordance with the customs laws of the Islamic Republic of Iran, which is stated through a declaration of submission by the owner of the goods or its legal representative. According to the relevant documents, such as invoice and packing, the list of value check and tariffs of the goods is carried out by the experts, customs valuation and, in the event of a difference between the customs records and the ISC list, by referring to the seller's site or the inquiry of the commodity market, Customs clearance The owner of the goods or discharging the work of the proceeding of the protest and consideration of tariff and value differences is followed up by the Iranian customs and ultimately by referring to the settlement of the customs dispute.