Internal transit is a customs procedure according to which non-customs goods are transferred from one authorized customs office to another authorized customs office or other places under customs supervision in order to carry out its definite customs formalities at the destination.
The service for internal transit to the customs of goods is from one internal customs to another internal customs.
Foreign transit to send goods from neighboring countries to another country is through Iranian territory. Foreign transit means that foreign goods enter and leave another border point of the country in order to cross Iranian territory.
Goods that pass through the country as transit are not considered as definite imports and exports and are exempt from customs duties, commercial profits and tolls, but are subject to the payment of customs duties and will be subject to the provisions of this article, except in transit contracts with the government. Other countries or transit agreements will be subject to the same provisions as in the relevant agreements.