All medical, dental and consumable items are required to be licensed by the Ministry of Health, and the owners of the goods must pay careful attention to the import and clearance of medical and dental products with the Iranian customs officials and specialist in this field of consultation and cooperation. Due to the fact that one of the things that is very important at the time of discharge of these goods is VAT exemption, which is determined by the type of goods and services and the tariff number.
The general list of titles of medical and dental goods subject to VAT exemptions is as follows:
♦ General public and therapeutic and all kinds of medications ♦ Dental consumables
♦ Medical laboratory diagnostic items ♦ General surgery and plastic surgery
♦ Otolaryngology ♦ Urology orthopedics and rehabilitation
♦ Health care and prevention ♦ Cardiovascular - Maternity and childbirth