Iran's customs administration orders collection of a 2% advance tax and VAT on border porter and boatman trade

Iran's customs administration has issued a circular, sent by the director general of the Imports Office to customs offices nationwide on 5 Mordad 1405 (July 27, 2026), requiring collection of a 2% advance income tax as well as value added tax and duties on the border porter (kolbari) and boatman (malavani) trade procedures. The circular cites a recent letter from Seyed Mohammad Hadi Sobhanian, head of the Iranian National Tax Administration, to the head of customs.

Sobhanian's letter invokes Article 2 of the 1402 Law on Organizing and Supervising Border Trade and Creating Sustainable Employment for Border Residents. Under that article, goods imported through these channels are liable at clearance for only 50% of the duties and value added tax set for definitive import, and were exempt from other duties and taxes during the law's first year of implementation.

The deputy economy minister stressed that, according to information received, some customs offices are still not collecting the 2% advance import tax and in some cases the value added tax and duties, even though the first year of implementation has ended. He asked customs chief Foroud Asgari to circulate the law to all customs offices for enforcement, so that state revenue is collected correctly and on time and practice is made uniform.