The Central Bank of the Islamic Republic of Iran, emphasizing the ruling of the unified procedure number 878 of the Supreme Court's General Assembly, has obligated importers of goods and services to pay the currency difference in case of delays in customs clearance or submission of shipping documents. This action is aimed at preventing currency violations and maintaining order in the currency market.
Emphasis on Payment of Currency Differences
According to circular number 161371, which was announced to the banking network on September 21, 2026, importers are required to pay the difference in the received currency rate in case of delays in customs clearance or submission of shipping documents. This circular is based on Article 2 of the Anti-Smuggling of Goods and Currency Law and its notes.
This circular emphasizes that failure to pay the currency difference is considered a violation of other currency regulations and may have legal consequences for individuals. According to Note 2 of Article 5 of the Anti-Smuggling of Goods and Currency Law, non-compliance with this matter may lead to legal prosecution.
Role of the Government Trading Regulation Organization in Pursuing Violations
Furthermore, the Central Bank has announced that the Government Trading Regulation Organization is designated as the competent authority to handle violations. The Legal and Parliamentary Affairs Department of the Central Bank has requested banks to file complaints and necessary documentation with the Government Trading Regulation Organization in case such violations occur.
Also, regarding legal entities, the provisions of Article 21 of the Islamic Penal Code are applicable, and legal proceedings must be conducted through the appropriate authorities. This action is taken to prevent currency violations and maintain stability in the currency market.
The Central Bank, while emphasizing the necessity of adhering to currency regulations, has asked banks to report violations of currency regulations and file complaints with the relevant authorities. This indicates the Central Bank's serious determination to combat the smuggling of goods and currency and protect the rights of consumers and legitimate importers.
Finally, this ruling, according to Article 471 of the Criminal Procedure Code, is binding for the branches of the Supreme Court, courts, and other judicial and non-judicial authorities and must be taken into account. This action can help improve the country's currency situation and reduce violations in this area.
