The Legal Deputy of the President emphasizes the need to protect the acquired rights of economic activists

 Goods declared in the past year are not subject to an increase in import duties at the time of clearance

The criterion for calculating the customs value is the exchange rate on the day of declaration

1- With the sum of the legal provisions of paragraph (d) of Article (1) and the last part of Article (14) of the Customs Affairs Law and paragraph (z) of Note (1) of the Budget Law of 1404, the criterion for calculating the customs value of the whole country is the exchange rate on the day of declaration, so if a deed has been declared in 1403 but the exit of goods from customs takes place in 1404, the criterion of the exchange rate will be the basis for calculating the import duties at the time of declaration of the goods, i.e. the year 1403.

2. The date of declaration is the criterion for calculating VAT.

3. The increase in import duties does not include goods in customs places

Therefore, goods that entered customs places before 1404 in compliance with the relevant legal arrangements but were declared or will be declared in 1404, are not subject to the increase in import duties.
It is worth mentioning that the method of calculating the customs value based on Article (14) of the Customs Affairs Law is subject to the exchange rate on the day of declaration and is subject to the exclusion of Note 1 of Article 6