9% VAT on Agrifood Imports as of Jan. 3

The value added tax exemption for food and agricultural imports will be removed as of Jan. 3, 2022, but their supply in the domestic market will remain tax exempt just like their locally-produced counterparts. 
According to a directive of the Iranian National Tax Administration to the Islamic Republic of Iran Customs Administration, food and agricultural products categorized under sections 1, 3 and 5 of Article A of Value Added Tax Law will be subject to a 9% value added tax as of Jan. 3, 2022, Tasnim News Agency reported.
These products include unprocessed agricultural commodities, including raw agricultural and horticultural products, medicinal plants, rangeland products, forest products (including lumber), greenhouse crops (vegetables, cucurbits, flowers, plants and mushrooms), seeds, saplings, pesticides and fertilizers, milk, cheese, yogurt, eggs, flour and bread, all types of meat and meat products, rice, pulses, soy and soy protein, edible oils (both vegetable oils and animal fats), baby formula, fertilized chicken egg and day-old chickens.