A: General Conditions In general, to carry out foreign trade in the Islamic Republic Iran is based on the rule of exports and imports which is ratified by the Islamic consultative Assembly in 1993 and its administrative regulations accomplish with the related amendments and rider. According to this rule it is obligatory, for exporters and importers, to have the trade license.  The conditions of importing and exporting goods are determined by the charts which are the annexes of the administrative regulations of the mentioned rule, that permit the exporting and importing of various goods by the permission of the related organizations and ministries and after obtaining the final certificate of ministry of commerce. General Agreement of tariffs and trade have been modified as ( the Harmonized commodity description and coding system ) by Islamic Republic of the Islamic consultative Assembly.   B: Imports Importing commodities generally entails the following requirements Possessing a Valid trade license Obtaining the necessary certificate based on the conditions of importing commodity included in the annexed charts of the applicable regulations of the rule of exporting and importing. Foreign exchange allocation (through one of the ministries or administrative organizations or from the foreign exchange obtained at the securities stock exchange) Registering the order at the Ministry of commerce Opening on LC in one of the authorized banks Complying with the standard norms, and observing livestock, plant, and hygienic quarantines, and the other related regulations. Determining the commodity - inspection company ( surveillance ), and obtaining the commodity approval for their release. Paying customs duties, customs tariffs, trade profits and similar cases. Imports versus exports which compose the main imported items to Iran that contain 28 items in the list which followed in the end of this chapter. Currently some of the imported commodities are included the rating regulations and the standards of distribution which should be regarded by importers.   C: Foreign Exchange conversion Rate There are different types of exchange allocated for importing goods by the Islamic Republic of Iran for instance the exchange rate to import basic goods is Rls 1750 for a us dollar, and Rls 3,000 for some other goods and in settlements is 8000 Rls.   D: Exports: Currently the emphasis of the Islamic Republic government of Iran is directed to export the non-oil commodities. diversity in climate and natural environment has enabled the Islamic Republic of Iran to produce various agricultural crops and minerals. Some of the main imported items are carpet, pistachios, dried fruits, saffron, caviar, and the other productions like agricultural crops and mineral and industrial productions. To implement the government regulations about new foreign exchange policies since 1995, the non-oil exporter have to settle total receipts from exports in the Bank system, except the exporters of handicrafts. The standard of exports rates for goods is determined by the rating commission of the export promotion center of Iran and declares customs Houses and exporters. The exports to the newly independent countries of former Soviet Union also contains the rule of total return of export receipts, but for liquidation  the account, the exporter can be released from this obligation by presenting the customs green card for exporting goods from the same source. On the bases of ratifications by council of ministers, exporting to the African countries contains the facilities as the Middle Asia. It means that the goods exporters to the African countries can release from their obligations by presenting customs green card and import goods instead of introducing exchange to the Central Bank. Currently on the bases of regulations of the Islamic Republic of Iran, the exported goods are free from customs duties. The good-pay exporters who manage to return the earned foreign exchange to the Banking system on time, receive contain rewards in the form of some discounts in their foreign exchange conventions as directed by the Central Bank. Along with the supporting policies of the Islamic Republic of Iran government for non-oil exports, the security Fund of Iran export expansion has an important role to support exporters and paying some possible damages of the exporting processes. Exporting commodities contains the following requirements: Possessing a valid trade license Obtaining the necessary certificate specified by tariff chapters of charts enclosure to the applicable regulations of exports and imports. To deposit foreign exchange contract with the banks Regarding standard norms, livestock quarantines, vegetable, sanitary, and other related regulations. To apply the policies of expansion the non-oil exports, on March 19th, 1997, the council of Ministers have regulated that Iran exported commodities release from obtaining certificate formalities, but some basic and necessary goods for country have to obtain it . In this way on May 13th, 1998, the Ministry of commerce has taken efforts by issue circular by the no, of 7703016. On the bases of this circular all the non-oil exports, except some of goods which have been named in the circular, have authorized, and there is no need for exporter to refer for obtaining certificate.