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Iran Customs bank guarantee facility for import VAT closes to goods entering after end of Shahrivar 1405

22 September 2026 · All day · Economic event · Iran

Outcome

Iran's Customs Administration, in circular 513286/1405 dated 13 July 2026, allowed bank guarantees to be accepted in place of value added tax on all imported goods for a 90 day period. The circular limits the facility to goods that have entered customs offices by the end of Shahrivar 1405, which falls on 22 September 2026, with declaration required within 30 days of the warehouse receipt. The stated aim is to ease the liquidity shortage of manufacturers and importers.