نوع مقاله : مقاله پژوهشی
نویسنده
گروه حقوق تجارت بین الملل، دانشکده حقوق، دانشگاه شهید بهشتی
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسنده [English]
Prohibited goods is a concept whose range of examples can be changed according to circumstances.In February 2022, a note was added to sub-paragraph"C"of Article 1 of Law for Combating Goods and Currency Smuggling, according to which goods whose export /import is prohibited based on approvals of Council of Ministers is tantamount to restricted goods.This amendment caused ambiguity regarding examples of prohibited goods, so Iranian Customs issued Circular based upon which new provision was interpreted as limited to Law for Combating Goods and Currency Smuggling.The circular was protested and General Board of Administrative Court of Justice, by virtue of Judgment No.140331390000321842 dated April 30, 2024, ruled that according to new provision, governmental prohibited goods are not subject to customs rules governing goods prohibited by law and annulled the circular.This question is raised whether separation of governmental prohibited goods from goods prohibited by law as made by decision of General Board has a legal basis?findings of this research indicate that separation of governmental prohibited goods from goods prohibited by law has no legal basis because according to paragraph"b"of Article 122 of Customs Law, prohibited goods based on government approvals is one of the clear examples of goods prohibited by law, so new provision should be applied only to Law for Combating Goods and Currency Smuggling.As a result, decision of General Board creates a loophole for importers to import governmental prohibited goods into the country after they are abandoned through Organization for collection and sale of abandoned goods and make governmental prohibitions ineffective.
کلیدواژهها [English]
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