Export-Import Regulations

According to the executive bylaw, import of all goods into Kish Free Zone, except for those prohibited by the sacred law of Islam, or regulations pertaining to the free zone, is permissible. Goods can be shipped into the Island from any origin except for Israel. It is a formality free procedure, however, observation of hygienic, security, cultural and environmental regulations is obligatory for all importers. The duties levied on imports generate the financial source required for the execution of infrastructure projects in the region. Kish Free Zone Organization determines the amount of these duties.

Customs duties are subject to significant discounts in order to encourage importers to procure goods from original sources and offer after sale services.

Conditions for the Import of Goods

1-Construction materials, tools and implements that are imported from abroad or from the mainland Iran proportionate with the requirements of the executor of each project shall be exempt from port and airport duties and are just subject to service fees.

2-Machinery and raw materials, tools and spare parts required for production excluding passenger cars and sport boats similar to paragraph 1 above are subject to service fees.

3-Port and airport as well as service fees are levied on goods that are imported from abroad or other free zones inside the country and do not fall under paragraph 1 and 2 above. Should these goods be re-exported to other destinations, port and airport fees shall be refunded to the owner of such goods who shall be liable to pay just 1/3% as transit fee.

4- Import of goods for storage inside the region’s bonded warehouses for specific periods of time is permissible as part of the Island’s local transit regulations.

5- Goods that are shipped into the Island from any origin and are intended to be displayed at the Island-based exhibitions, re-exported, packed, separated, sorted, etc. are subject to service fees only. Should such goods be sold or ceded, they shall be subject to port and airport duties calculated on the basis of the value of the goods on the date of entry.

Conditions for the Export of Goods

1- KFZO is authorized to issue certificate of origin for the goods that are shipped out of the region. Concerned authorities and bodies in the mainland Iran are required to accept the issued certificate of origin.

2- Export of goods manufactured on Kish Island is permissible regardless of the origin of the raw materials used in the manufacture of these goods.

3- Import of goods manufactured in the region into the mainland shall be exempt from customs duties and commercial benefit tax insomuch as their added value and locally manufactured raw materials used are concerned. Duties are levied only on the imported parts and raw materials used in their manufacture.

4- Import of foreign made goods, whether consumer goods or machinery, into the Island for shipment to other parts of the mainland is permissible, however clearance of such goods is subject to the observation of the general export-import regulations.

5- Export of locally manufactured goods from the region to overseas destinations is subject to the regulations of paragraph 4 above and requires observation of the country’s general export-import regulations.

6- The exit of goods that are shipped into the Island from the mainland Iran to be finished or converted in Kish is permitted and subject to formalities stipulated in the Customs Affairs Law. In such a case no fees shall be charged as wage value or repair and completion fee and customs duties and commercial benefit tax shall be levied only on components or parts that have been replaced or added.

7- Return of foreign or locally made goods into the region is authorized with the permission of KFZO.

8-Temporary exit of goods for the purpose of repair or completion is permitted and no port or airport duties are charged upon their return.

Entry and Exit Regulations

Similar to Iranian citizens, foreign nationals who intend to visit Kish Island need not obtain an entry visa from the Iranian diplomatic representatives abroad. Upon arrival in Kish, the immigration authorities seal the passports of foreign nationals with a special stamp. This stamp serves as an entry visa and is valid for two weeks, however, upon request by the KFZO the validity of such permits can be extended for three months and if necessary for another three months. Such permits are extendable for a maximum period of 6 months and 14 days following which the foreign national has to leave the Iranian territory and re-enter Kish if so desired. Foreign nationals who visit Kish for business or tourism purposes and intend to travel to the mainland Iran should submit their application to the office representing Foreign Ministry stationed in Kish and obtain an entry visa.

The procedure for the issuance of an entry visa to the mainland Iran will take no longer than 48 hours through which the special Kish entrance stamp shall be replaced by an entry visa. Should the applicant submit his/her application from outside Kish Island, an entry visa shall be issued for him/her upon arrival in Kish airport where the foreign national is required to contact the office of the Foreign Ministry stationed there and ask for his/her entry visa to be issued.

Foreign nationals residing in Iran who wish to travel to Kish Island need no entry visa and are just required to present their valid residence documents.