The Customs of the Islamic Republic of Iran has suspended the collection of a 10% freight charge for oil and gas liquids due to the lack of explicit provisions in the Law on Development and Support of Marine Industries. This decision was made in accordance with the Cabinet's resolution and aims to facilitate exports and prevent unnecessary barriers.
Legal Background
According to paragraph 4 of Note 3 under Article 1 of the Law on Development and Support of Marine Industries ratified in 2008, the freight costs for oil and gas liquids transported by non-Iranian fleets were to be deposited into the Marine Industries Development Fund. This 10% of the costs was considered a resource for the development of marine industries. However, this legal provision was suspended after the ratification of the Value Added Tax Law in 2008.
Read more: New Iranian Oil Tanker Shipment Under Sanction on Its Way to the Persian Gulf
Revival of the Law and Challenges
With the ratification of the Value Added Tax Law in 2021, this provision was revived, and the Supreme Council of Marine Industries mandated the Customs of the Islamic Republic of Iran to collect these resources. However, due to the lack of explicit provisions in the law regarding the determination of the items and list of goods subject to this law, the implementation of this law faced serious ambiguities.
For this reason, the Cabinet, in its resolution No. 120241/T 64347 H dated 10/18/2025, stipulated that the amendment of the executive regulations and the determination of the oil and gas liquids subject to this law is solely within the jurisdiction of the Cabinet. Consequently, the matter was raised in the 104th meeting of the "Business Support Committee" on 08/17/2026, and based on the arguments presented, it was decided to prevent the collection of this amount through correspondence and follow-ups.
Order of Suspension and Consequences
Following this correspondence, the Legal Vice Presidency of the Republic issued a directive to the Head of the Customs of the Islamic Republic of Iran, ordering the suspension of the collection of the 10% freight charge. Following this directive, the Export Office of the Customs of the Islamic Republic of Iran also announced via a circular to all operational customs offices in the country that the collection of this amount has been suspended until the list of items subject to this law is approved and communicated by the Cabinet.
This decision clearly reflects an effort to improve export conditions and reduce unnecessary barriers that could impact the country's trade and economic processes. Given the importance of this issue, it is expected that the Cabinet will act as soon as possible to determine the items of oil and gas liquids to resolve existing ambiguities and restore the normal flow of exports of these products.
Read more: TotalEnergies and SOCAR Agreement for Gas Exports to Turkey · The Islamic Republic Still Uses the Strait of Hormuz as a Pressure Leverage
