**Required Documents for Customs Clearance**  
One of the first things to consider is the documentation needed for customs clearance. Every commercial shipment requires a set of documents to be released from customs, including:  
- A detailed commercial invoice specifying the full details of the goods  
- A bill of lading, which serves as proof of ownership of the goods  
- A certificate of origin indicating the manufacturing country of the goods  
- A packing list detailing how the goods are arranged in the shipment  

Additionally, for certain specific goods such as food products, pharmaceuticals, or medical equipment, obtaining special permits from relevant authorities is essential.  

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**The Customs Clearance Process**  
The clearance process typically begins with the submission of a customs declaration. Today, this is done through Iran’s comprehensive electronic customs system, TSW. After the declaration is registered, the stage of valuation and assessment of the goods begins, which is one of the most sensitive parts of the process. At this stage, customs experts determine the value of the goods based on the provided invoice and reference prices from customs databases. This is where disagreements between merchants and customs may arise, as customs always relies on its own reference prices.  

After determining the value of the goods, the next step is calculating and paying duties and taxes. This includes several components:  
- Customs duties, calculated based on approved tariffs  
- Commercial profit margins applied to certain goods  
- Value-added tax (VAT) at a rate of 9%  
- Red Crescent fees, which amount to 0.5% of the goods' value  

Accurate calculation of these costs requires expertise, and errors can lead to overpayment or underpayment.  

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**Physical Inspection of Goods**  
One of the critical stages that many merchants dread is the physical inspection of goods. At this stage, customs officers randomly or, in specific cases, mandatorily inspect the goods to ensure they match the documentation. For sensitive goods such as food, pharmaceuticals, or medical products, this inspection is conducted more rigorously and may require additional laboratory certificates.  

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**Practical Challenges**  
However, these stages are only part of the story. The practical challenges of customs clearance can sometimes be far more complex. For example:  
- Sudden changes in customs regulations  
- Lengthy administrative bureaucracy  
- Varying interpretations of laws by different customs experts  
- Technical issues with electronic systems  

These factors can turn the clearance process into a nightmare for merchants.  

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**Recommendations for Success**  
To succeed in this process, it is highly recommended to seek advice from experienced customs consultants. These professionals, with their knowledge of the intricacies of customs laws and effective connections with relevant authorities, can facilitate the clearance process. Additionally, working with reputable shipping and customs clearance companies with a proven track record can prevent many problems.  

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**Conclusion**  
Although customs clearance is a complex and sometimes tedious process, it can be managed effectively with sufficient knowledge and the support of experienced professionals. The keys to success in this journey are patience, attention to detail in preparing documents, and collaboration with experts in the field.ر