Sea Shipping to Iran: Special Regulations on Freight Tax Collection​

Sea Shipping to Iran: Special Regulations on Freight Tax Collection​

Article 90 of Iran’s Tax Law stipulates that for goods loaded and exported at Iranian ports, regardless of where the freight is paid, 50% of the freight will be levied as freight tax, while imported goods are exempt from freight tax. This policy aims to promote the country’s import trade and increase fiscal revenue from export shipping. Export enterprises need to take this freight tax into account when calculating costs, and reasonably adjust product prices and profit expectations. When signing trade contracts with Iranian customers, the bearer of the freight tax should be clearly defined to avoid subsequent disputes. Freight forwarders and shipping companies also need to accurately convey this policy to customers and assist them in making relevant financial arrangements to ensure the smooth progress of trade and transportation processes.