Customs clearance or clearance is a process carried out by the owner of the goods or by the legal representative of the owner (paragraph b of Article 5 of the Customs Act adopted by the Islamic Consultative Assembly) at the customs for export or import of the goods, during which the goods are processed through formalities. The clearance process involves preparing and filing documents physically or electronically and calculating costs including taxes, commercial interest and customs duties, and other facilities provided to importers and exporters.
Once the cargo is delivered by the carrier, the goods are placed in the customs warehouses. By sending documents to the seller and receiving the documents by the buyer, it is possible to obtain warehouse receipts and clearance from the carrier by clearance as the owner’s representative. Before attending customs, formalities must be made before the declaration, and after entering the customs information through customs clearance portal with complete documents and legal representation in the customs are present and then customs formalities are formed. The type of customs procedure varies according to the purposes of the import and export of the goods and the type of customs procedure.