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Reasons for customs receipts and objections to its additional amounts

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Customs receipts

Customs surcharges are one of the cases that people face in customs matters. In this article, we have examined issues such as deduction of customs receipts, customs overpayments, and also objections to customs overpayments.

In which centers are customs complaints handled?

The role of lawyers in customs disputes is very prominent and important. These lawyers have sufficient expertise and knowledge and can do things like protesting the additional amounts received by the customs, follow up and reach the results more easily and quickly.

Resolving customs disputes is one of the most important matters in the export and import of goods. Customs is one of the executive organizations to ensure the implementation of laws. Sometimes there may be disputes between this organization and the owners of the goods related to customs clearance, additional customs fees. Sometimes these disputes may not have a legal aspect and only require an expert. In such cases, disputes are not sent to judicial authorities.

In such cases, the customs dispute commission deals with these issues. These legal commissions formed in customs are subject to civil procedures for holding meetings, how they function, dealing with issues, and issuing decisions and rulings. Among the commissions that are formed in customs, we can mention the appeals commission and also the commission for dealing with all kinds of customs disputes. If you are faced with issues such as customs receipt deduction and customs overpayment, you can also proceed in this way.

Types of customs disputes

Among the disputes that arise in customs affairs, we can mention the classification of goods, the valuation of goods, the implementation of the import and export regulations of any law, directive and resolution that the country’s customs department is responsible for monitoring and implementing. Disputes related to issues such as trafficking are handled by judicial courts.

According to Article 111 of the Customs Law, the types of disputes and issues that can be raised in the Customs Disputes Commission include the following:

– Types of differences in tariff recognition
– Types of differences in determining the value of goods
– Types of disputes in determining fines, except for customs smuggling
– Different types of differences in the recognition of coercive power
– Types of differences in the recognition of customs regulations

Today, the electronic customs department has also been launched. You can express any objection to customs services electronically by referring to the electronic customs page. You can also use this system to control all your customs-related processes and file a complaint at any stage where you have an objection.

This system was created in order to facilitate and speed things up, as well as to be transparent in handling disputes. From now on, you can proceed electronically to follow up on the extra amounts received by customs and protest and require refund.

Customs receipts

Causes of customs receipts

Regarding the receipt of customs, it should be said that each one has a specific reason. The government is very sensitive and focused on these amounts and tries to be very accurate in the pricing of a product during export or import.

One of the reasons why the government focuses on these receipts is to keep the amount of export and import under control and prevent issues such as underselling and overselling. Despite these efforts, price changes still cannot be prevented, and for this reason, the government and customs try to control the situation by collecting taxes.

The receipts that are made at the customs, which sometimes cause problems such as additional customs receipts, are according to the approved rates that are considered for each item; Therefore, during the clearance of the goods that have been imported to the customs, different and specific documents are checked and based on these documents, the amounts to be received will be determined. If people find out after clearing their goods that the amount paid was more than the specified amount, they can request a refund.

What items are included in customs receipts?

The fees that are charged to people in the customs department for entering goods include several categories:

– Costs related to taxes and fees, which are a type of indirect tax.
– Amounts paid for collection services such as loading or unloading, standard tests, warehousing, etc.

It should be mentioned that these duties and rights are paid to the customs department; But in the end, the amounts will be collected by the departments that are service providers, such as the National Standard Organization, the General Warehouse, and the Ports Organization. Clause (h) of Article 1 of the Law on Customs Affairs about import duties in the customs tariff includes two parts:

1- The duty of the customs department, which is 4% for all goods, is determined by the Islamic Parliament.
2- Commercial profits, the amount of which is determined by the government itself.

Taxes and other duties such as 9% of value added tax, 4% of cultural goods and 1% of the total import duties of the customs department for Red Crescent duties will be charged according to the type and volume of goods from importing any type of goods.

Customs receipts

How to protest the Customs receipts

If you intend to protest the additional amounts received by customs, we have discussed how to do this here. Customs affairs and amounts received and paid are done according to the law.

According to Article 135, if after the goods have been cleared from customs, it is found that the funds that are the responsibility of the customs department have been received more or less than what was stipulated, or have not been received in principle, or have been received incorrectly, the customs and the owner of the goods can within a period of time Six months from the date of signing the license or customs bill, demand and receive deductions or overpayments from each other.

Also, according to Article 219 of the Regulations of Customs Laws in Iran, if it is determined that the customs has received all or part of the money in excess, the owner of the goods can file an objection to this received amount and proceed with its receipt and interest.

According to these laws, people can prepare and send a request for the obligation to return to the competent authorities after being aware of the payment of additional amounts. It should be mentioned that petitions requiring extradition are assigned to a customs certificate or permit, so have the permit or certificate with you when receiving the payment. The Department of the Customs Disputes Commission has the authority to deal with this type of objections and audit crimes.

What is the obligation to return?

As mentioned earlier, once a person has paid excess amounts to the customs department, they will be able to submit a refund request. For this, the following conditions must be met:

– In order for the customs to return the money to the person, that person must provide the reason for his objection and the amount.
– This petition is submitted only to a customs certificate or permit.
– At the time of receiving the payment, the certificate or license must be with the person.

Today, with the creation of online systems, protest procedures are much easier. You can register and track your objection in the system in a short time.

The role of lawyers in customs disputes

Most of the problems that arise in the customs receipts department are due to lack of sufficient knowledge and ignorance of procedural rules. For this reason, the role of lawyers in customs disputes is very important and they can solve problems with their experience and knowledge and relying on the laws.

Dadista Law Firm is composed of expert and professional lawyers and consultants. These lawyers are qualified and experienced in various fields. You can solve your legal issues in any field such as customs disputes or non-issuance of invoices or other issues in a short time with Dadista’s services.

Customs receipts

final word

Customs is one of the most important departments in the country and due to the importance of import and export, many people are in contact with customs daily. Familiarity with the laws of Iran’s customs department allows you to solve problems such as additional amounts received by customs; But due to the breadth of these laws and the changes that may occur, many people cannot personally follow up on these issues.

At this time, you can use a professional lawyer to entrust customs-related issues to an experienced and knowledgeable person and just go about your business. Dadista Institute is the best choice for those who are looking for professional lawyers. Dadista is one of the best in providing services by frequently following up on your case and providing continuous information.

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FAQ
In which centers are customs complaints handled?
If the disputes do not have a legal aspect, they will be examined in the Customs Disputes Commission.
What are the causes of customs receipts?
These receipts are related to fees related to fees and collection services such as loading or unloading, standard tests, warehousing, etc.
How can I object to the extra amounts received from customs?
After knowing about the payment of extra amounts, people can prepare a request for the obligation to refund and send it to the competent authorities.

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