To use the exemptions from duties, customs duties and commercial profits in line with their knowledge-based activities, knowledge-based companies and institutes must pay attention to the following issues: According to Article 4 of the executive instructions of the topic of Article 22 of the executive code of the law to support knowledge-based companies and institutes, signed by the ministries of science research and technology and financial affairs and auditing, these exemptions only cover non-commercial goods. Commercial goods are products that are imported for sale by the recognition of the Iranian customs clearance, whether in its original form or after performing operations (e.g., production, separation, and packaging). In other words, materials and products that are imported and soled to be used in the final product will not benefit from exemptions. Therefore, with regard to the mentioned regulations and according to the agreements of the working group of evaluation of knowledge-based companies, different types of enforceable exemptions include: 1. Knowledge-based products for reverse engineering 2. Products and pieces for the production of knowledge-based prototypes and pilot samples 3. Laboratory, as well as quality test and control equipment 4. Production line machineries for knowledge-based products Import of production line machineries requires order submission. In other cases, it is better to register the order in the relevant customs declaration if the value of the imported goods is high (for example, more than $ 5,000). If the imported product is production line machinery and the knowledge-based company has the establishment license, operating license, identity card, industrial activity certificate, and exploration license or other permissions of the ministry of industry, mining and trade, it can refer to the website of www.behinyab.ir to benefit from exemptions. It is notable that these companies can use exemptions on value added by referring to the system. Exemptions from duties, customs duties, and business profits are granted for two items of "laboratory equipment, testing and quality control", and "knowledge-based production Line machinery" only if there is no domestic counterpart in the country. The claim of the applicant company regarding the lack of presence of a similar product will be evaluated by the secretariat of the working group.

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