The collection of 10 percent of the transportation fees for oil and gas liquids transported by non-Iranian fleets has been suspended due to the absence of explicit provisions in the Law for the Development and Support of Marine Industries. This decision was particularly made after a directive was issued by the Legal Deputy of the Presidency, instructing the Islamic Republic of Iran Customs to stop collecting this amount.
Legal Background and Challenges
According to clause 4 of Note 3 under Article 1 of the Law for the Development and Support of Marine Industries, approved in 2008, an amount equivalent to ten percent of the transportation costs for oil and gas liquids transported by non-Iranian fleets must be deposited into the Marine Industries Development Fund. This law had been suspended after the approval of the Value Added Tax Law in 2008, but it was reinstated with the approval of the Value Added Tax Law of 2021.
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The Supreme Council of Marine Industries delegated the responsibility of collecting these funds to the Islamic Republic of Iran Customs. However, due to the lack of explicit provisions in the law specifying which items are included, the implementation of this law faced serious challenges. These challenges led to a lack of transparency in the execution process and issues in collecting financial resources.
Cabinet Decision and Its Effects
On 26/07/1404, the Cabinet issued resolution number 120241/ت 64347 هـ determining that the amendment of the executive regulations and the specification of applicable oil and gas liquids under this law would solely be the responsibility of the Cabinet. This matter was discussed in the one hundred and fourth session of the Business Support Committee held on 27/05/1405.
Considering the arguments presented in this committee and the necessity to support the continuation of exports and eliminate unnecessary obstacles, the Legal Deputy of the Presidency issued a directive to the head of the Islamic Republic of Iran Customs to stop collecting this amount. Following this decision, the Export Office of the Islamic Republic of Iran Customs also announced to all active customs offices in the country that the collection of 10 percent of the transportation fees would be halted until the list of items subject to this law is approved and communicated by the Cabinet.
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