Free Practice Questions for Iran Customs Broker Exam

Exam-style questions and explanations by OpenExamPrep.

✓ No registration✓ No credit card

114+ Questions

100% Free

Loading practice questions...

Sample Iran Customs Broker Exam Practice Questions

Try these sample questions to review concepts for the Iran Customs Broker Exam exam. Each question includes a detailed explanation. Start the interactive quiz above for the full 114+ question experience with AI tutoring.

1Under Article 1 of the Customs Affairs Law of Iran (قانون امور گمرکی مصوب ۱۳۹۰), how is 'Customs Clearance' (ترخیص کالا) legally defined?

A.The release of goods from customs custody after completing all statutory customs formalities and procedures for definitive import, export, transit, or other authorized customs regimes

B.The physical offloading of containers from a vessel onto the port quay

C.The payment of municipal income taxes by an international freight forwarder

D.The granting of an import license by the Ministry of Foreign Affairs

Explanation: Article 1(t) of the Customs Affairs Law defines clearance (ترخیص): 'خروج کالا از اماکن گمرکی پس از انجام تشریفات گمرکی مربوط است' (The departure/release of goods from customs premises following the completion of relevant customs formalities). Clearance legally concludes customs custody over goods under the applicable customs regime.

2Under Article 1 and Article 128 of the Customs Affairs Law of 1390, who is legally defined as a 'Customs Broker / Commercial Agent' (کارگزار گمرکی / حق‌العمل‌کار گمرک)?

A.A natural or legal person who, possessing an official customs brokerage license issued by the Customs Administration of the Islamic Republic of Iran (IRICA), carries out customs clearance formalities on behalf of the owner of the goods

B.Any truck driver who transports containers between border checkpoints

C.A foreign diplomat exempt from paying customs tariffs

D.An employee of the port authority operating quay container cranes

Explanation: Article 128 provides: «کارگزار گمرکی در گمرک به شخصی اطلاق می‌شود که تشریفات گمرکی کالای متعلق به اشخاص دیگر را به وکالت از طرف آنان انجام دهد». It adds two operational rules. The scope of the agent's authority must be itemised in a formal power of attorney drawn on the form IRICA provides, and the broker must obtain a licence from IRICA which is valid for clearing goods at every customs office in the country. The conditions for obtaining that licence, including success in the examination, are set by Article 191 of the Executive By-law.

3Under Article 14 of the Customs Affairs Law of 1390, what elements constitute the Customs Value of imported goods (ارزش گمرکی کالای ورودی)?

A.The CIF value: the transaction price paid or payable for the goods, PLUS transport/freight costs up to the first customs entry point in Iran, PLUS insurance costs, PLUS all related loading and handling charges

B.The domestic retail sale price of the goods in the Tehran Grand Bazaar

C.The manufacturing factory cost (Ex-Works) excluding all transport and insurance

D.The weight of the cargo in metric tons multiplied by a flat rate of 100 dollars

Explanation: Article 14 establishes: 'ارزش گمرکی کالای ورودی در همه موارد عبارت است از ارزش سیف (CIF) شامل بهای خرید کالا در مبدا به اضافه هزینه بیمه و حمل و نقل (کرایه حمل) تا اولین دفتر گمرکی ورود کالا و سایر هزینه‌هایی که به آن کالا تا ورود به اولین دفتر گمرکی تعلق می‌گیرد' (Customs value in all cases is the CIF value: purchase price at origin plus insurance and transport/freight costs up to the first entry customs office in Iran, plus any other incidental charges).

4Under Article 15 of the Customs Affairs Law of 1390, if the customs value of imported goods cannot be determined based on the transaction value under Article 14, what sequential valuation methods must be applied?

A.The value of identical goods (کالای مثل), then value of similar goods (کالای مشابه), then deductive value (ارزش تفریقی), then computed value (ارزش محاسباتی), and finally the fallback method based on reasonable criteria (روش معکوس / عمومی)

B.Arbitrary valuation determined by the customs director without justification

C.Immediate auctioning of the cargo at half price

D.Accepting whatever verbal declaration the foreign supplier provides

Explanation: Article 15 of the Customs Affairs Law strictly adopts the WTO Customs Valuation Agreement hierarchical sequence: (1) Transaction value of identical goods; (2) Transaction value of similar goods; (3) Deductive value (based on domestic resale price minus post-importation margins); (4) Computed value (production cost plus general expenses and profit); and (5) Fallback method using reasonable means consistent with valuation principles.

5Under Article 16 of the Customs Affairs Law of 1390, how is the Customs Value of exported goods (ارزش گمرکی کالای صدوری) calculated?

A.The FOB value: the wholesale market price of goods at domestic origin PLUS all transport, domestic freight, insurance, and handling costs incurred up to the exit customs border or port (FOB / تحویل روی کشتی یا مرز خروجی)

B.The retail price of the goods in the destination country after payment of foreign customs duties

C.The international market price minus fifty percent discount

D.Exported goods have zero legal customs value under Iranian law

Explanation: Article 16 provides: 'ارزش گمرکی کالای صدوری، عبارت است از قیمت فروش کالا برای ارسال به خارج از کشور به اضافه هزینه‌های بیمه، باربری و حمل و نقل و سایر هزینه‌هایی که به آن کالا تا خروج از مرز تعلق می‌گیرد (ارزش فوب - FOB)' (The customs value of exported goods is the export sales price plus domestic transport, insurance, loading, and incidental costs up to the exit border/port of loading).

6Under Article 24 of the Customs Affairs Law of 1390, what is the statutory storage time limit after which uncleared goods in customs premises are deemed Abandoned Goods (کالای متروکه)?

A.Three months from delivery of the goods into those premises, extendable by up to two further months where a written request and justifiable grounds satisfy customs (حداکثر ۵ ماه)

B.Twenty-four hours from discharge

C.Two years in all sea ports automatically

D.There is no time limit; goods can remain indefinitely in customs warehouses without becoming abandoned

Explanation: Article 24 opens: «مدت مجاز نگهداری کالا در انبارهای گمرکی از تاریخ تحویل کالا به این اماکن سه ماه است», and allows an extension of up to two further months, on a written request by the owners of the goods or, for transit goods, the transport companies, where customs accepts the grounds and storage charges are paid. If the owner fails within the period to complete the formalities and pay the sums due, the goods become subject to the abandonment rules. Where goods move between several customs warehouses, the clock runs from entry into the first one, and non-commercial postal items follow postal rules instead.

7Under Article 33 of the Customs Affairs Law of 1390, which government agency is responsible for receiving, taking custody of, and selling Abandoned Goods (کالای متروکه)?

A.The State Organization for Collection and Sale of State-Owned Property (سازمان جمع‌آوری و فروش اموال تملیکی)

B.The Chamber of Commerce, Industries, Mines and Agriculture

C.The local municipal sanitation department

D.The Ministry of Foreign Affairs Protocol Division

Explanation: Article 33 provides: When goods are declared abandoned under Article 24, customs prepares an inventory and sends formal notice to the owner. If the owner does not clear the goods within the statutory grace period, the goods are handed over to the Organization for Collection and Sale of State-Owned Property (سازمان جمع‌آوری و فروش اموال تملیکی) to be auctioned in accordance with its founding law.

8Article 47 of the Customs Affairs Law of 1390 lists the six procedures under which imported goods may be declared. Under Article 50, what is the procedure of 'Temporary Admission' (ورود موقت)?

A.A customs procedure allowing certain foreign goods to be brought into the customs territory conditionally relieved from import duties, on condition that they are re-exported within a specified period without undergoing any modification (except ordinary depreciation)

B.Permanent importation of raw materials for domestic retail consumption

C.The complete exemption of alcoholic beverages from import bans

D.The transfer of cargo between two domestic cities without entering customs control

Explanation: Article 47 sets out the menu of import procedures — definitive import, temporary admission, temporary admission for processing, re-export (مرجوعی), external transit, and internal transit. Article 50 then defines temporary admission: «ورود موقت، رویه گمرکی است که بر اساس آن کالاهای معینی می‌تواند تحت شرایطی به طور موقت به قلمرو گمرکی وارد شود. این کالاها باید ظرف مهلت معینی که گمرک ایران تعیین می‌نماید بدون اینکه تغییری در آن ایجاد شود خارج گردد. تغییرات ناشی از استهلاک از این حکم مستثنی است». The defining features to remember are the fixed time limit, the requirement that the goods leave unchanged, and the single exception for ordinary depreciation.

9Under Article 51 of the Customs Affairs Law of 1390, what is 'Temporary Admission for Inward Processing' (ورود موقت برای پردازش)?

A.A customs procedure allowing raw materials, parts, or packaging materials to enter the customs territory temporarily with suspension of import duties, for the purpose of being manufactured, processed, repaired, or completed and subsequently exported as finished products

B.A procedure for importing foreign cars to be dismantled for illegal spare parts sales

C.A regime where goods are imported and sold at domestic auctions without taxation

D.The entry of food supplies for immediate consumption by foreign tourists

Explanation: Article 51 defines Inward Processing (ورود موقت برای پردازش): Raw materials, components, and packaging entered conditionally to undergo transformation, assembly, processing, or repair within a set period and then re-exported as finished processed goods. Upon verified export of the compensating products, the security deposit is released and no import duties are levied.

10Under Articles 53 and 59 of the Customs Affairs Law of 1390, what distinguishes external transit (عبور خارجی) from internal transit (عبور داخلی)?

A.International transit is the movement of foreign goods through the customs territory of Iran from an entry customs point to an exit customs border for a destination abroad, whereas internal transit is the movement of un-cleared goods from an entry customs point to another inland customs office within Iran for clearance

B.International transit applies only to airplanes, while internal transit applies only to camels

C.International transit requires zero documentation, whereas internal transit requires ministerial decree

D.There is no distinction; both terms refer to domestic retail postal parcel delivery

Explanation: Article 53 defines external transit as the procedure under which goods enter through one authorised customs office and leave through another, under customs supervision, for the purpose of crossing the customs territory. Article 59 defines internal transit as the movement of goods not yet cleared from one authorised customs office to another, or to other places under customs supervision, so that the definitive formalities can be carried out at destination; the same article divides it into personal internal transit, at the applicant's request, and administrative internal transit, at customs' own decision. Article 47 also classifies the first five procedures as definitive formalities and internal transit as non-definitive.

About the Iran Customs Broker Exam Exam

The Iran Customs Broker Licensing Examination (آزمون اخذ پروانه کارگزاری گمرکی — حق‌العمل‌کاری در گمرک) is the statutory professional licensing examination administered by the Islamic Republic of Iran Customs Administration (گمرک جمهوری اسلامی ایران — IRICA) in cooperation with the National Organization for Educational Testing (Sanjesh / sanjesh.org). It is held under Part Ten of the Customs Affairs Law of 1390 (بخش دهم قانون امور گمرکی), which defines the customs broker in Article 128, and under clause (c) of Article 191 of the law's Executive By-law, which makes success in the examination a condition of the licence. It has run annually since 1401; the 1404 paper was sat on 5 Dey 1404 and IRICA has announced the 1405 sitting for 25 Dey 1405. The examination certifies professional customs brokers (کارگزاران گمرکی / حق‌العمل‌کاران) to represent commercial importers and exporters before Iranian customs houses. Licensed brokers are legally authorized to prepare and lodge import/export declarations, manage customs clearance through the Integrated Customs Administration System (سامانه EPL / پنجره واحد تجارت فرامرزی), and represent merchants before Customs Dispute Settlement Commissions. Eligibility under Article 191 requires Iranian nationality, minimum age of 25 years, at least an Associate Degree (کاردانی) in Customs Affairs or a Bachelor's Degree in any other field, completion of military service or permanent exemption, freedom from government employment, and no history of customs smuggling or moral turpitude. This question bank is an independent English-language multiple-choice study adaptation developed by OpenExamPrep. It contains 114 practice questions distributed across the seven official syllabus topics, including the English-language customs terminology that supplies 11 of the 100 official items. The official exam is administered in Persian; this bank is not an official translation or endorsement of IRICA or Sanjesh.

Exam sponsor: Islamic Republic of Iran Customs Administration (IRICA) & Sanjesh. The requirements and fees below concern the certification or admission exam, separate from our free practice resources.

Assessment

Single 100-item multiple-choice booklet. IRICA publishes the exact split: Customs Affairs Law of 1390 and its Executive By-law (45 items), Principles of Commodity Classification (15 items), Export and Import Regulations Act of 1372 and its By-law (11 items), customs terminology in English (11 items), Anti-Smuggling of Goods and Foreign Exchange Act of 1392 (7 items), Free Trade-Industrial Zones Law of 1372 and Special Economic Zones Law of 1384 (6 items), and Incoterms 2020 (5 items). Every subject carries coefficient 1 and wrong answers are penalised.

Time Limit

Not published in the IRICA announcement; the 100-item paper is sat in a single session

Passing Score

Not published by IRICA; selection is competitive against the licence quota opened under the Business Licensing Facilitation Act

Exam / Certification Fees

5,500,000 IRR reported for the most recent sitting (3,780,000 IRR at the 1403 sitting), paid through the Sanjesh portal; confirm the current figure in the registration booklet

Exam sponsor website

Fees, eligibility, and exam policies can change. Confirm them with the exam sponsor before applying or paying.

Official sources

Our practice resources: topics covered

We aim to reflect publicly available exam outlines and topic information in our study resources. Coverage, format, and difficulty may differ from the actual exam, and we cannot guarantee that every detail is accurate or current. Confirm exam requirements, fees, and policies with the official exam sponsor.

45%

Customs Affairs Law and Executive By-law (قانون امور گمرکی و آیین‌نامه)

Customs clearance stages, goods declaration, commercial valuation methods (Articles 14 and 15), customs regimes (importation, transit, temporary admission, re-exportation), customs warehousing, the brokerage licence rules of Part Ten, and the Dispute Settlement Commissions (Articles 144 and 146).

15%

Principles of Commodity Classification (اصول طبقه‌بندی کالا در سیستم هماهنگ‌شده)

General Interpretative Rules (GIR 1-6), Section and Chapter Notes, classification of composite goods, unassembled goods, packing containers, and tariff heading assignment.

11%

Export and Import Regulations Act (قانون مقررات صادرات و واردات)

Commercial Card rules, issuance and revocation, goods categories (مجاز، مشروط، ممنوع), ministerial licenses, commercial benefit taxes (سود بازرگانی), and border exchanges.

11%

Customs Terminology in English (اصطلاحات گمرکی به زبان انگلیسی)

The English working vocabulary of international customs and transport: WCO Glossary entries, customs regimes and documents, carrier and port charges, carnets, and payment terms used on declarations and shipping papers.

Anti-Smuggling of Goods and Currency Act (قانون مبارزه با قاچاق کالا و ارز)

Statutory definitions of smuggling, clearance contraventions versus criminal smuggling, procedural protocols for seizure, competence of Ta'zirat versus the Revolutionary Courts, and financial penalty calculations.

Free and Special Economic Zones Law (قوانین مناطق آزاد و ویژه اقتصادی)

Commercial privileges in Free Zones, transit from/to ports, value-added percentage rules for domestic mainland transfer, and customs oversight.

Incoterms 2020 (اینکوترمز ۲۰۲۰)

ICC Incoterms 2020 trade rules, delivery points, and the allocation of freight, insurance, risk, and export/import clearance duties between seller and buyer.

Preparing for the Iran Customs Broker Exam Exam

What You Need to Know

Passing score: Not published by IRICA; selection is competitive against the licence quota opened under the Business Licensing Facilitation Act
Assessment: Single 100-item multiple-choice booklet. IRICA publishes the exact split: Customs Affairs Law of 1390 and its Executive By-law (45 items), Principles of Commodity Classification (15 items), Export and Import Regulations Act of 1372 and its By-law (11 items), customs terminology in English (11 items), Anti-Smuggling of Goods and Foreign Exchange Act of 1392 (7 items), Free Trade-Industrial Zones Law of 1372 and Special Economic Zones Law of 1384 (6 items), and Incoterms 2020 (5 items). Every subject carries coefficient 1 and wrong answers are penalised.
Time limit: Not published in the IRICA announcement; the 100-item paper is sat in a single session
Exam / certification fees: 5,500,000 IRR reported for the most recent sitting (3,780,000 IRR at the 1403 sitting), paid through the Sanjesh portal; confirm the current figure in the registration booklet Official sources

Using Our Practice Resources

Work through all 114 available questions
Review every answer and explanation
Track weak areas and revisit them
Use our AI tutor for tough concepts

Iran Customs Broker Exam: Suggested Study Strategy

1Master the General Interpretative Rules (GIR 1 through 6) of the Harmonized System: understanding when GIR 3(a), 3(b), or 3(c) applies to multi-component goods is essential for tariff classification questions.

2Thoroughly review Articles 14 and 15 of the Customs Affairs Law on customs valuation, including additions (freight, insurance, royalties) and exclusions from customs value.

3Distinguish carefully between customs contraventions (تخلفات گمرکی under Article 108) which incur administrative surcharges, and customs smuggling (قاچاق گمرکی under Article 113 and the Anti-Smuggling Act) which carries criminal penalties.

4Study Incoterms 2020 transfer-of-risk points: understand the precise difference between FOB, CFR, CIF and multimodal terms like FCA, CPT, CIP.

5Review the dispute resolution hierarchy under Articles 144 and 146: the primary Customs Dispute Settlement Commission (کمیسیون رسیدگی به اختلافات گمرکی) and the Appellate Commission (کمیسیون تجدیدنظر).

6Learn the value-added commission rules (کمیسیون ارزش افزوده) for moving manufactured goods from Free Zones into mainland Iran.

7Do not skip the English-language terminology block: it is worth 11 of the 100 items, as much as the whole Export-Import Regulations Act, and it rewards straightforward vocabulary drilling of WCO and shipping terms.

8Budget your preparation to the published split. The Customs Affairs Law and its By-law alone supply 45 of the 100 items, so time spent on Articles 1 to 165 outranks every other subject.

Frequently Asked Questions

What is the Iran Customs Broker (Hagh-ol-Amal-Kari) Examination?

It is the national professional licensing exam conducted by IRICA via Sanjesh that qualifies successful candidates to obtain a Customs Broker Practicing License (پروانه کارگزاری گمرکی) under Part Ten of the Customs Affairs Law and clause (c) of Article 191 of its Executive By-law.

What qualifications are required to sit the exam?

Under Article 191 of the Executive By-law, candidates must be Iranian citizens, at least 25 years old, hold an Associate Degree in customs or a Bachelor's Degree in any discipline, have no government employment, have completed military service or hold an exemption, and possess no criminal record or customs smuggling conviction.

What subjects and topics are tested on the exam?

IRICA publishes the split of the 100 items: Customs Affairs Law of 1390 and its By-law (45), principles of commodity classification (15), Export-Import Regulations Act (11), customs terminology in English (11), Anti-Smuggling Act (7), Free and Special Economic Zones law (6), and Incoterms 2020 (5).

What is the examination format and scoring rule?

It is a single paper of 100 four-option multiple-choice questions. IRICA states that every subject carries coefficient 1 and that wrong answers are penalised; the answering time is not stated in the public announcement.

Is this question bank an official IRICA product?

No. This question bank is an independent English-language multiple-choice study adaptation prepared by OpenExamPrep. The official examination is administered exclusively in Persian.