Customs Clearance

In international trade, no stage requires as much precision, organization, and familiarity with regulations as customs clearance. Customs clearance is essentially the process of legally releasing shipments that enter or leave a country through official channels. This process must be completed according to national customs regulations and in the shortest possible time to avoid demurrage charges, capital lock-up, and delay-related losses.

TAV360 Trading Group, supported by a team of experienced specialists, manages the entire customs clearance process from the moment the goods arrive until the final delivery to the customer. The goal is to help businesses complete all customs formalities with confidence, transparency, and minimal cost—without getting entangled in administrative complexities.

Definition of Customs Clearance

In commercial terms, customs clearance refers to the legal release of goods from customs after all required formalities have been fulfilled. The owner of the goods, or their authorized representative, must prepare all necessary documents and declare shipment details to the relevant customs office. This declaration may be submitted through electronic platforms or in person.

At this stage, costs such as customs duties, value-added tax, commercial profit, and other applicable fees must be calculated and paid. Accurate calculation is crucial because even small errors can lead to fines or clearance delays.

The Role of TAV360

TAV360 is an active company in customs services, logistics, and foreign trade, offering customs clearance, regulatory consulting, and permit acquisition. With trained personnel and direct coordination with various customs offices, TAV360 has streamlined the customs clearance process for its clients, making it faster, simpler, and more cost-effective.

General Steps of Customs Clearance

1. Arrival of goods and issuance of the warehouse receipt
   When the goods enter customs, a warehouse receipt is issued containing full shipment details, arrival date, and number of packages.

2. Document preparation
   Documents include the bill of lading, delivery order, commercial invoice, packing list, certificate of origin, insurance policy, and any required permits. For bank-mediated import operations, these documents must be reviewed and approved by the issuing bank before declaration.

3. Declaration in the EPL System
   The owner or authorized agent enters the shipment information into the EPL system, an electronic platform launched in 2013 to digitize customs procedures.

4. Routing of the declaration (Green, Yellow, or Red)
   After submission, the system automatically assigns the declaration to a route. The green route is the quickest and applies to low-risk shipments. The yellow route requires document review, and the red route requires full physical inspection.

5. Inspection and verification
   If necessary, customs experts inspect the goods and verify them against the submitted documents. Additional permits may be requested at this stage.

6. Payment of customs duties and taxes
   After final approval, the amount of duties and taxes is calculated and must be paid through the official customs payment portal.

7. Issuance of loading permit and release of goods
   Once payments and approvals are complete, the loading permit is issued and the goods are released from the customs warehouse.

Importance of Choosing a Reliable Customs Broker

Time and accuracy are critical factors in foreign trade. Working with an experienced customs team prevents costly mistakes and ensures a clear and predictable import or export process. With its specialized approach, TAV360 helps businesses shift their focus from administrative concerns to growth and operations.

Required Documents for Customs Clearance

Successful clearance is nearly impossible without complete documentation. Customs authorities make their decisions based on these documents to determine whether the goods may enter or leave the country. Any missing or conflicting information can lead to delays or fines.

Key required documents include:

• Warehouse receipt: Issued upon arrival at the customs warehouse.

• Bill of Lading: The transport document listing shipment details, origin, destination, and carrier.

• Delivery Order: Authorization from the carrier for release of the goods.

• Commercial Invoice: Shows the value and purchase details from the foreign seller.

• Packing List: Includes number of packages, net/gross weight, packaging type, and other specifics.

• Certificate of Origin: Specifies the manufacturing country.

• Insurance Policy: Covers potential damages during transport.

• Commercial Card (Business License): Required for authorized trading activity.

• Regulatory Permits: For imports such as food, pharmaceuticals, or specialized industrial equipment, depending on the item.

At TAV360, all documents are carefully checked before being submitted in the EPL system to avoid discrepancies later in the process.

Customs Routing (Green, Yellow, Red)

Iranian customs uses different clearance routes depending on the level of review required:

• Green Route: Fastest; no physical inspection.

• Yellow Route: Document review and possibly limited physical checks.

• Red Route: Full inspection, document verification, and sometimes sampling for laboratory testing.

Routing depends on product type, country of origin, importer history, and risk level. TAV360’s expertise in preparing declarations and documents significantly reduces the chance of being assigned to the red route, saving time and cost.

Regulatory Permits

Some goods require permits due to their specific nature, such as:

• Food and pharmaceuticals → Food & Drug Administration

• Special industrial equipment → Ministry of Industry

• Chemicals and minerals → Environmental Organization

• Electronics and telecommunications → Communications Regulatory Authority

TAV360 coordinates with these agencies to obtain the necessary permits as quickly as possible—one of its main competitive advantages.

Calculation of Customs Costs

Customs costs typically include:

1. Import duties: A percentage of the CIF value (cost + insurance + freight).

2. Commercial profit tax: Applied to regulate markets or protect local production.

3. Value-added tax: Usually 9% of the total value and duties.

4. Special tariffs: Applied to specific goods when necessary.

5. Service and warehouse fees.

Before beginning the clearance process, TAV360 provides clients with a complete cost estimate to prevent unexpected expenses.

The EPL System and Its Role

The EPL (Electronic Processing of Logistics) system is a foundational digital tool for customs management. Launched in 2013, it enables electronic submission, review, and clearance of shipments.

Key features include:

• Online declaration and tracking

• Automatic calculation of duties

• Real-time status updates

• Reduced in-person interactions and human error

TAV360’s experience with EPL significantly speeds up the clearance process and minimizes system errors.

Clearance Time and Influencing Factors

The time needed to clear goods depends on several factors:

• Type and sensitivity of goods

• Completeness of documents

• Assigned customs route

• Workload at the customs office

• Required regulatory permits

Typically, green-route goods clear within 1–2 days, yellow-route goods within 3–5 days, and red-route goods within 7–10 business days. With TAV360’s professional management, these times can often be reduced by half.

Conclusion

Customs clearance, although the final stage of the import chain, is one of the most crucial components of foreign trade. Knowledge of customs regulations, complete documentation, and the support of a professional team can determine the difference between profit and loss.

With extensive experience in customs clearance, logistics, and international trade, TAV360 is ready to manage every stage of your import process—from order placement to final delivery—with accuracy, transparency, and speed.