Foreign transit means that foreign goods enter and leave another border point of the country in order to cross the territory of Iran.
Goods that pass through the country as transit are not considered as definite imports and exports and are exempt from customs duties, commercial profits and duties, but are subject to the payment of the above-mentioned customs fees and will be subject to the provisions of this article. Unless the transit agreements of the government with other countries or transit contracts are subject to the same provisions as in the relevant contracts.

Example of external transit

Example of external transit
Vehicles that are imported without cargo and passenger and declared for transit are subject to the rules and conditions of transit of goods in any way, as well as vehicles carrying goods that enter with their cargo from one point and exit with their cargo from another point. . For this type of vehicle, a separate transit declaration must be submitted and a separate transit license must be obtained.
Note 1: Passengers with passports who enter the country by car or other vehicle and leave the country by the same vehicle will also be subject to the rules and regulations of transit, unless they are allowed to cross internationally (optical, optical). Carrying a duplicate carrier, in which case the equipment will be subject to regulations. Note 2: Vehicles that have temporarily entered the country with cargo or passengers and return after unloading or disembarking the passenger in the same way that they entered shall not be subject to the title of transit and shall be subject to the regulations related to temporary entry.