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
Customs duties are subject to significant discounts in order to encourage
importers to procure goods from original sources and offer after sale
Conditions for the Import of Goods
materials, tools and implements that are imported from abroad or from the
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
and raw materials, tools and spare parts required for production excluding
passenger cars and sport boats similar to paragraph 1 above are subject to
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.
of goods for storage inside the regionís bonded warehouses for specific
periods of time is permissible as part of the
Islandís local transit regulations.
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
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.
Export of goods manufactured on
Kish Island is permissible regardless of the origin of the raw materials
used in the manufacture of these goods.
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.
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 of locally manufactured goods from the region to overseas
destinations is subject to the regulations of paragraph 4 above and requires
observation of the countryís general export-import regulations.
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.
Return of foreign or locally made goods into the region is authorized with
the permission of KFZO.
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.