{"id":1369,"date":"2025-09-11T01:11:09","date_gmt":"2025-09-10T21:41:09","guid":{"rendered":"https:\/\/sajma.ir\/fa\/1369\/%d8%aa%d8%b9%d8%b1%d9%81%d9%87-%d9%88%d8%a7%d8%b1%d8%af%d8%a7%d8%aa-%da%a9%d8%a7%d9%84%d8%a7-%d8%a8%d9%87-%d8%a7%db%8c%d8%b1%d8%a7%d9%86-%da%86%db%8c%d8%b3%d8%aa-%d9%88-%da%86%da%af%d9%88%d9%86%d9%87\/"},"modified":"2025-09-16T12:29:33","modified_gmt":"2025-09-16T08:59:33","slug":"%d8%aa%d8%b9%d8%b1%d9%81%d9%87-%d9%88%d8%a7%d8%b1%d8%af%d8%a7%d8%aa-%da%a9%d8%a7%d9%84%d8%a7-%d8%a8%d9%87-%d8%a7%db%8c%d8%b1%d8%a7%d9%86-%da%86%db%8c%d8%b3%d8%aa-%d9%88-%da%86%da%af%d9%88%d9%86%d9%87","status":"publish","type":"post","link":"https:\/\/sajma.ir\/fa\/1369\/%d8%aa%d8%b9%d8%b1%d9%81%d9%87-%d9%88%d8%a7%d8%b1%d8%af%d8%a7%d8%aa-%da%a9%d8%a7%d9%84%d8%a7-%d8%a8%d9%87-%d8%a7%db%8c%d8%b1%d8%a7%d9%86-%da%86%db%8c%d8%b3%d8%aa-%d9%88-%da%86%da%af%d9%88%d9%86%d9%87\/","title":{"rendered":"\u062a\u0639\u0631\u0641\u0647 \u0648\u0627\u0631\u062f\u0627\u062a \u06a9\u0627\u0644\u0627 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\u062a\u062c\u0627\u0631\u062a \u062e\u0627\u0631\u062c\u06cc<\/li>\n<li data-start=\"700\" data-end=\"730\">\u0622\u0634\u0646\u0627\u06cc\u06cc \u0628\u0627 \u0627\u062c\u0632\u0627\u06cc \u0627\u0635\u0644\u06cc \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u06af\u0645\u0631\u06a9\u06cc: \u062d\u0642\u0648\u0642 \u06af\u0645\u0631\u06a9\u06cc\u060c \u0633\u0648\u062f \u0628\u0627\u0632\u0631\u06af\u0627\u0646\u06cc\u060c \u0647\u0632\u06cc\u0646\u0647 \u062e\u062f\u0645\u0627\u062a<\/li>\n<li data-start=\"700\" data-end=\"730\">\u0646\u062d\u0648\u0647 \u0645\u062d\u0627\u0633\u0628\u0647 \u062a\u0639\u0631\u0641\u0647 \u0628\u0631\u0627\u06cc \u06a9\u0627\u0644\u0627\u0647\u0627\u06cc \u0645\u062e\u062a\u0644\u0641 \u0628\u0631 \u0627\u0633\u0627\u0633 \u06a9\u062f HS<\/li>\n<li data-start=\"700\" data-end=\"730\">\u0631\u0648\u0634 \u0627\u0633\u062a\u0639\u0644\u0627\u0645 \u0622\u0646\u0644\u0627\u06cc\u0646 \u0648 \u062f\u0642\u06cc\u0642 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id=\"%D8%AA%D8%B9%D8%B1%D9%81%D9%87_%D9%88%D8%A7%D8%B1%D8%AF%D8%A7%D8%AA_%DA%86%DB%8C%D8%B3%D8%AA_%D9%88_%DA%86%D8%B1%D8%A7_%D8%A8%D8%B1%D8%A7%DB%8C_%D8%B4%D9%85%D8%A7_%D8%A7%D9%87%D9%85%DB%8C%D8%AA_%D8%AF%D8%A7%D8%B1%D8%AF%D8%9F\"><\/span><strong data-start=\"1071\" data-end=\"1119\">\u062a\u0639\u0631\u0641\u0647 \u0648\u0627\u0631\u062f\u0627\u062a \u0686\u06cc\u0633\u062a \u0648 \u0686\u0631\u0627 \u0628\u0631\u0627\u06cc \u0634\u0645\u0627 \u0627\u0647\u0645\u06cc\u062a \u062f\u0627\u0631\u062f\u061f<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\" data-start=\"1121\" data-end=\"1517\">\u062a\u0639\u0631\u0641\u0647 \u0648\u0627\u0631\u062f\u0627\u062a\u060c \u0645\u0628\u0644\u063a\u06cc \u0627\u0633\u062a \u06a9\u0647 \u062f\u0648\u0644\u062a \u0628\u0631\u0627\u06cc \u0648\u0631\u0648\u062f \u06a9\u0627\u0644\u0627\u0647\u0627\u06cc \u062e\u0627\u0631\u062c\u06cc \u0628\u0647 \u06a9\u0634\u0648\u0631 \u062a\u0639\u06cc\u06cc\u0646 \u0645\u06cc\u200c\u06a9\u0646\u062f \u0648 \u0648\u0627\u0631\u062f\u06a9\u0646\u0646\u062f\u0647 \u0628\u0627\u06cc\u062f \u0622\u0646 \u0631\u0627 \u067e\u0631\u062f\u0627\u062e\u062a \u06a9\u0646\u062f. \u0627\u06cc\u0646 \u0645\u0628\u0644\u063a\u060c \u06cc\u06a9\u06cc \u0627\u0632 \u0639\u0648\u0627\u0645\u0644 \u06a9\u0644\u06cc\u062f\u06cc \u062f\u0631 \u062a\u0639\u06cc\u06cc\u0646 \u0642\u06cc\u0645\u062a \u062a\u0645\u0627\u0645\u200c\u0634\u062f\u0647 \u06a9\u0627\u0644\u0627 \u062f\u0631 \u0628\u0627\u0632\u0627\u0631 \u062f\u0627\u062e\u0644\u06cc \u0627\u0633\u062a.<br data-start=\"1309\" data-end=\"1312\" \/>\u0628\u0631\u0627\u06cc \u0647\u0631 \u0628\u0627\u0632\u0631\u06af\u0627\u0646 \u06cc\u0627 \u0634\u0631\u06a9\u062a \u0646\u0648\u067e\u0627\u060c \u0641\u0647\u0645 \u062f\u0642\u06cc\u0642 \u0627\u06cc\u0646 \u0645\u0641\u0647\u0648\u0645 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0645\u0633\u06cc\u0631 \u0633\u0648\u062f\u0622\u0648\u0631\u06cc \u06cc\u0627 \u0636\u0631\u0631 \u0631\u0627 \u0645\u0634\u062e\u0635 \u06a9\u0646\u062f. \u062a\u0639\u0631\u0641\u0647\u200c\u0647\u0627 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0646\u062f \u0628\u0631 \u0627\u0633\u0627\u0633 <strong data-start=\"1430\" data-end=\"1471\">\u0646\u0648\u0639 \u06a9\u0627\u0644\u0627\u060c \u06a9\u0634\u0648\u0631 \u0645\u0628\u062f\u0623\u060c \u0633\u06cc\u0627\u0633\u062a\u200c\u0647\u0627\u06cc \u062d\u0645\u0627\u06cc\u062a\u06cc<\/strong> \u06cc\u0627 \u062d\u062a\u06cc <strong data-start=\"1479\" data-end=\"1505\">\u0631\u0648\u06cc\u06a9\u0631\u062f\u0647\u0627\u06cc \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u062f\u0648\u0644\u062a<\/strong> \u062a\u063a\u06cc\u06cc\u0631 \u06a9\u0646\u0646\u062f.<\/p>\n<p style=\"text-align: justify;\" data-start=\"1519\" data-end=\"1763\">\u062f\u0631 \u0633\u0637\u062d \u062c\u0647\u0627\u0646\u06cc\u060c \u062a\u0639\u0631\u0641\u0647\u200c\u0647\u0627 \u0627\u0628\u0632\u0627\u0631 \u0633\u06cc\u0627\u0633\u062a \u062a\u062c\u0627\u0631\u06cc \u0645\u062d\u0633\u0648\u0628 \u0645\u06cc\u200c\u0634\u0648\u0646\u062f\u061b \u0627\u0645\u0627 \u062f\u0631 \u0627\u06cc\u0631\u0627\u0646\u060c \u0622\u0646\u0647\u0627 \u0628\u06cc\u0634\u062a\u0631 \u0628\u0647\u200c\u0639\u0646\u0648\u0627\u0646 <strong data-start=\"1609\" data-end=\"1648\">\u0627\u0628\u0632\u0627\u0631 \u062f\u0631\u0622\u0645\u062f\u0632\u0627\u06cc\u06cc \u0648 \u062a\u0646\u0638\u06cc\u0645 \u0628\u0627\u0632\u0627\u0631 \u062f\u0627\u062e\u0644\u06cc<\/strong> \u0645\u0648\u0631\u062f \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0642\u0631\u0627\u0631 \u0645\u06cc\u200c\u06af\u06cc\u0631\u0646\u062f. \u062f\u0627\u0646\u0633\u062a\u0646 \u0627\u06cc\u0646\u06a9\u0647 \u0648\u0627\u0631\u062f\u0627\u062a \u06cc\u06a9 \u06a9\u0627\u0644\u0627 \u0645\u0634\u0645\u0648\u0644 \u0686\u0647 \u062a\u0639\u0631\u0641\u0647\u200c\u0627\u06cc \u0627\u0633\u062a\u060c \u0642\u0628\u0644 \u0627\u0632 \u0647\u0631\u06af\u0648\u0646\u0647 \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc \u062d\u06cc\u0627\u062a\u06cc \u0627\u0633\u062a.<\/p>\n<p style=\"text-align: justify;\" data-start=\"1765\" data-end=\"1904\">\u062f\u0631 \u0646\u062a\u06cc\u062c\u0647\u060c \u0628\u062f\u0648\u0646 \u062f\u0631\u06a9 \u062f\u0631\u0633\u062a \u0627\u0632 \u062a\u0639\u0631\u0641\u0647 \u0648\u0627\u0631\u062f\u0627\u062a\u060c \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u06cc\u06a9 \u0645\u0639\u0627\u0645\u0644\u0647 \u067e\u0631 \u0633\u0648\u062f \u062f\u0631 \u0638\u0627\u0647\u0631\u060c \u062f\u0631 \u0639\u0645\u0644 \u0628\u0627 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u067e\u0646\u0647\u0627\u0646 \u06af\u0645\u0631\u06a9\u06cc \u0628\u0647 \u06cc\u06a9 \u067e\u0631\u0648\u0698\u0647 \u0632\u06cc\u0627\u0646\u200c\u0628\u0627\u0631 \u062a\u0628\u062f\u06cc\u0644 \u0634\u0648\u062f.<\/p>\n<p style=\"text-align: justify;\" data-start=\"1765\" data-end=\"1904\"><span style=\"color: #ffffff;\"><em>\u0633\u062c\u0645\u0627 \u2013 \u0633\u0627\u0645\u0627\u0646\u0647 \u062c\u0627\u0645\u0639 \u0645\u0634\u0627\u0631\u06a9\u062a \u0647\u0627\u06cc \u0627\u0642\u062a\u0635\u0627\u062f\u06cc<\/em><\/span><\/p>\n<h2 style=\"text-align: justify;\" data-start=\"1911\" data-end=\"1968\"><span class=\"ez-toc-section\" id=\"%D8%AA%D9%81%D8%A7%D9%88%D8%AA_%D8%A8%DB%8C%D9%86_%D8%AD%D9%82%D9%88%D9%82_%DA%AF%D9%85%D8%B1%DA%A9%DB%8C%D8%8C_%D8%B3%D9%88%D8%AF_%D8%A8%D8%A7%D8%B2%D8%B1%DA%AF%D8%A7%D9%86%DB%8C_%D9%88_%D8%B3%D8%A7%DB%8C%D8%B1_%D9%87%D8%B2%DB%8C%D9%86%D9%87%E2%80%8C%D9%87%D8%A7\"><\/span><strong data-start=\"1914\" data-end=\"1968\">\u062a\u0641\u0627\u0648\u062a \u0628\u06cc\u0646 \u062d\u0642\u0648\u0642 \u06af\u0645\u0631\u06a9\u06cc\u060c \u0633\u0648\u062f \u0628\u0627\u0632\u0631\u06af\u0627\u0646\u06cc \u0648 \u0633\u0627\u06cc\u0631 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\" data-start=\"1970\" data-end=\"2089\">\u0628\u0633\u06cc\u0627\u0631\u06cc \u0627\u0632 \u0645\u0628\u062a\u062f\u06cc\u200c\u0647\u0627 \u062a\u0635\u0648\u0631 \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f \u06a9\u0647 &#8220;\u062a\u0639\u0631\u0641\u0647&#8221; \u0641\u0642\u0637 \u06cc\u06a9 \u0639\u062f\u062f \u0627\u0633\u062a\u061b \u062f\u0631 \u062d\u0627\u0644\u06cc\u200c\u06a9\u0647 <strong data-start=\"2040\" data-end=\"2057\">\u062a\u0639\u0631\u0641\u0647 \u0648\u0627\u0631\u062f\u0627\u062a\u06cc<\/strong> \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0634\u0627\u0645\u0644 \u0686\u0646\u062f \u062c\u0632\u0621 \u06a9\u0644\u06cc\u062f\u06cc \u0627\u0633\u062a:<\/p>\n<ul style=\"text-align: justify;\">\n<li data-start=\"1970\" data-end=\"2089\"><strong data-start=\"2093\" data-end=\"2121\">\u062d\u0642\u0648\u0642 \u06af\u0645\u0631\u06a9\u06cc (\u062d\u0642\u0648\u0642 \u0648\u0631\u0648\u062f\u06cc):<\/strong> \u0645\u0628\u0644\u063a\u06cc \u0628\u0631 \u067e\u0627\u06cc\u0647 \u062f\u0631\u0635\u062f\u06cc \u0627\u0632 \u0627\u0631\u0632\u0634 CIF \u06a9\u0627\u0644\u0627 (\u0647\u0632\u06cc\u0646\u0647 + \u0628\u06cc\u0645\u0647 + \u062d\u0645\u0644\u200c\u0648\u0646\u0642\u0644) \u06a9\u0647 \u062a\u0648\u0633\u0637 \u06af\u0645\u0631\u06a9 \u0627\u062e\u0630 \u0645\u06cc\u200c\u0634\u0648\u062f.<\/li>\n<li data-start=\"1970\" data-end=\"2089\"><strong data-start=\"2214\" data-end=\"2231\">\u0633\u0648\u062f \u0628\u0627\u0632\u0631\u06af\u0627\u0646\u06cc:<\/strong> \u0645\u06cc\u0632\u0627\u0646 \u0633\u0648\u062f \u062a\u0639\u06cc\u06cc\u0646\u200c\u0634\u062f\u0647\u200c\u0627\u06cc \u06a9\u0647 \u062f\u0648\u0644\u062a \u0628\u0631\u0627\u06cc \u0648\u0627\u0631\u062f\u06a9\u0646\u0646\u062f\u06af\u0627\u0646 \u062f\u0631 \u0646\u0638\u0631 \u06af\u0631\u0641\u062a\u0647 \u0648 \u062c\u062f\u0627\u06af\u0627\u0646\u0647 \u0627\u0632 \u062d\u0642\u0648\u0642 \u06af\u0645\u0631\u06a9\u06cc \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f.<\/li>\n<li data-start=\"1970\" data-end=\"2089\"><strong data-start=\"2336\" data-end=\"2356\">\u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u062c\u0627\u0646\u0628\u06cc:<\/strong> \u0645\u0627\u0646\u0646\u062f \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u062e\u062f\u0645\u0627\u062a \u0628\u0646\u062f\u0631\u06cc\u060c \u0627\u0646\u0628\u0627\u0631\u062f\u0627\u0631\u06cc\u060c \u0622\u0632\u0645\u0627\u06cc\u0634\u06af\u0627\u0647\u060c \u0635\u062f\u0648\u0631 \u0645\u062c\u0648\u0632\u0647\u0627\u060c \u0648 \u0633\u0627\u06cc\u0631 \u0639\u0648\u0627\u0631\u0636 \u0627\u062d\u062a\u0645\u0627\u0644\u06cc.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\" data-start=\"2444\" data-end=\"2612\"><strong>\u00a0\u0645\u062b\u0627\u0644:<\/strong> \u0648\u0627\u0631\u062f\u0627\u062a \u06cc\u06a9 \u062f\u0633\u062a\u06af\u0627\u0647 \u0644\u067e\u200c\u062a\u0627\u067e \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0628\u0627 \u062d\u0642\u0648\u0642 \u06af\u0645\u0631\u06a9\u06cc 5\u066a\u060c \u0633\u0648\u062f \u0628\u0627\u0632\u0631\u06af\u0627\u0646\u06cc 10\u066a \u0648 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u062c\u0627\u0646\u0628\u06cc 3\u066a \u0645\u0648\u0627\u062c\u0647 \u0628\u0627\u0634\u062f. \u062c\u0645\u0639 \u0627\u06cc\u0646 \u062f\u0631\u0635\u062f\u0647\u0627 \u062a\u0623\u062b\u06cc\u0631 \u0632\u06cc\u0627\u062f\u06cc \u0628\u0631 \u0642\u06cc\u0645\u062a \u062a\u0645\u0627\u0645\u200c\u0634\u062f\u0647 \u0648\u0627\u0631\u062f\u0627\u062a \u062f\u0627\u0631\u062f.<\/p>\n<p style=\"text-align: justify;\" data-start=\"2444\" data-end=\"2612\"><span style=\"color: #ffffff;\"><em>\u0633\u062c\u0645\u0627 \u2013 \u0633\u0627\u0645\u0627\u0646\u0647 \u062c\u0627\u0645\u0639 \u0645\u0634\u0627\u0631\u06a9\u062a \u0647\u0627\u06cc \u0627\u0642\u062a\u0635\u0627\u062f\u06cc<\/em><\/span><\/p>\n<h2 style=\"text-align: justify;\" data-start=\"2619\" data-end=\"2665\"><span class=\"ez-toc-section\" id=\"%DA%86%DA%AF%D9%88%D9%86%D9%87_%D8%AA%D8%B9%D8%B1%D9%81%D9%87_%DA%A9%D8%A7%D9%84%D8%A7%D9%87%D8%A7%DB%8C_%D9%85%D8%AE%D8%AA%D9%84%D9%81_%D8%AA%D8%B9%DB%8C%DB%8C%D9%86_%D9%85%DB%8C%E2%80%8C%D8%B4%D9%88%D8%AF%D8%9F\"><\/span><strong data-start=\"2622\" data-end=\"2665\">\u0686\u06af\u0648\u0646\u0647 \u062a\u0639\u0631\u0641\u0647 \u06a9\u0627\u0644\u0627\u0647\u0627\u06cc \u0645\u062e\u062a\u0644\u0641 \u062a\u0639\u06cc\u06cc\u0646 \u0645\u06cc\u200c\u0634\u0648\u062f\u061f<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\" data-start=\"2667\" data-end=\"2836\">\u0647\u0631 \u06a9\u0627\u0644\u0627\u06cc \u0648\u0627\u0631\u062f\u0627\u062a\u06cc \u06cc\u06a9 \u06a9\u062f \u0627\u062e\u062a\u0635\u0627\u0635\u06cc \u062f\u0627\u0631\u062f \u06a9\u0647 \u0628\u0647 \u0622\u0646 <strong data-start=\"2712\" data-end=\"2732\">\u06a9\u062f HS \u06cc\u0627 HS Code<\/strong> \u0645\u06cc\u200c\u06af\u0648\u06cc\u0646\u062f. \u0627\u06cc\u0646 \u06a9\u062f \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc\u060c \u0645\u0628\u0646\u0627\u06cc \u062a\u0639\u06cc\u06cc\u0646 \u0646\u0648\u0639 \u06a9\u0627\u0644\u0627 \u0648 \u0645\u062d\u0627\u0633\u0628\u0647 \u062a\u0639\u0631\u0641\u0647 \u0622\u0646 \u062f\u0631 \u06a9\u0634\u0648\u0631\u0647\u0627\u06cc \u0645\u062e\u062a\u0644\u0641 \u0627\u0632 \u062c\u0645\u0644\u0647 \u0627\u06cc\u0631\u0627\u0646 \u0627\u0633\u062a.<\/p>\n<p style=\"text-align: justify;\" data-start=\"2838\" data-end=\"2890\">\u062a\u0639\u0631\u0641\u0647 \u0647\u0631 \u06a9\u0627\u0644\u0627 \u0628\u0627 \u062f\u0631\u0646\u0638\u0631 \u06af\u0631\u0641\u062a\u0646 \u0639\u0648\u0627\u0645\u0644 \u0632\u06cc\u0631 \u062a\u0639\u06cc\u06cc\u0646 \u0645\u06cc\u200c\u0634\u0648\u062f:<\/p>\n<ul style=\"text-align: justify;\">\n<li data-start=\"2838\" data-end=\"2890\"><strong data-start=\"2893\" data-end=\"2942\">\u06a9\u062f \u062f\u0642\u06cc\u0642 \u06a9\u0627\u0644\u0627 \u062f\u0631 \u062c\u062f\u0648\u0644 \u0637\u0628\u0642\u0647\u200c\u0628\u0646\u062f\u06cc\u200c\u0634\u062f\u0647 \u06af\u0645\u0631\u06a9 \u0627\u06cc\u0631\u0627\u0646 <\/strong><\/li>\n<li data-start=\"2838\" data-end=\"2890\"><strong data-start=\"2945\" data-end=\"2993\">\u0646\u0648\u0639 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u06a9\u0627\u0644\u0627 (\u0645\u0635\u0631\u0641\u06cc\u060c \u0635\u0646\u0639\u062a\u06cc\u060c \u0648\u0627\u0633\u0637\u0647\u200c\u0627\u06cc)<\/strong><\/li>\n<li data-start=\"2838\" data-end=\"2890\"><strong data-start=\"2996\" data-end=\"3053\">\u06a9\u0634\u0648\u0631 \u0645\u0628\u062f\u0623 \u0648 \u0648\u062c\u0648\u062f \u06cc\u0627 \u0639\u062f\u0645 \u0648\u062c\u0648\u062f \u062a\u0648\u0627\u0641\u0642\u200c\u0646\u0627\u0645\u0647\u200c\u0647\u0627\u06cc \u062a\u062c\u0627\u0631\u06cc \u062e\u0627\u0635 <\/strong><\/li>\n<li data-start=\"2838\" data-end=\"2890\"><strong data-start=\"3056\" data-end=\"3103\">\u0648\u062c\u0648\u062f \u062d\u0645\u0627\u06cc\u062a\u200c\u0647\u0627\u06cc \u062f\u0627\u062e\u0644\u06cc \u06cc\u0627 \u0645\u062d\u062f\u0648\u062f\u06cc\u062a\u200c\u0647\u0627\u06cc \u0648\u0627\u0631\u062f\u0627\u062a\u06cc<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\" data-start=\"3105\" data-end=\"3275\">\u0628\u0646\u0627\u0628\u0631\u0627\u06cc\u0646\u060c \u0641\u0642\u0637 \u0628\u0627 \u062f\u0627\u0646\u0633\u062a\u0646 \u0646\u0627\u0645 \u06a9\u0627\u0644\u0627 \u0646\u0645\u06cc\u200c\u062a\u0648\u0627\u0646 \u062a\u0639\u0631\u0641\u0647 \u0622\u0646 \u0631\u0627 \u0645\u0634\u062e\u0635 \u06a9\u0631\u062f. \u0634\u0646\u0627\u0633\u0627\u06cc\u06cc \u062f\u0642\u06cc\u0642 \u06a9\u062f \u06a9\u0627\u0644\u0627 \u06cc\u06a9 \u0645\u0647\u0627\u0631\u062a \u06a9\u0644\u06cc\u062f\u06cc \u062f\u0631 \u0641\u0631\u0622\u06cc\u0646\u062f \u0648\u0627\u0631\u062f\u0627\u062a \u0627\u0633\u062a \u06a9\u0647 \u062f\u0631 \u0622\u0645\u0648\u0632\u0634\u200c\u0647\u0627\u06cc \u0633\u0637\u062d \u0628\u0627\u0644\u0627\u062a\u0631 \u0628\u0647 \u062a\u0641\u0635\u06cc\u0644 \u0628\u0631\u0631\u0633\u06cc \u0645\u06cc\u200c\u0634\u0648\u062f.<\/p>\n<p style=\"text-align: justify;\" data-start=\"3105\" data-end=\"3275\"><span style=\"color: #ffffff;\"><em>\u0633\u062c\u0645\u0627 \u2013 \u0633\u0627\u0645\u0627\u0646\u0647 \u062c\u0627\u0645\u0639 \u0645\u0634\u0627\u0631\u06a9\u062a \u0647\u0627\u06cc \u0627\u0642\u062a\u0635\u0627\u062f\u06cc<\/em><\/span><\/p>\n<h2 style=\"text-align: justify;\" data-start=\"3282\" data-end=\"3339\"><span class=\"ez-toc-section\" id=\"%DA%86%DA%AF%D9%88%D9%86%D9%87_%D8%AA%D8%B9%D8%B1%D9%81%D9%87_%D9%88%D8%A7%D8%B1%D8%AF%D8%A7%D8%AA_%D8%B1%D8%A7_%D8%A8%D8%B1%D8%A7%DB%8C_%DA%A9%D8%A7%D9%84%D8%A7%DB%8C_%D8%AE%D9%88%D8%AF_%D8%A7%D8%B3%D8%AA%D8%B9%D9%84%D8%A7%D9%85_%DA%A9%D9%86%DB%8C%D9%85%D8%9F\"><\/span><strong data-start=\"3285\" data-end=\"3339\">\u0686\u06af\u0648\u0646\u0647 \u062a\u0639\u0631\u0641\u0647 \u0648\u0627\u0631\u062f\u0627\u062a \u0631\u0627 \u0628\u0631\u0627\u06cc \u06a9\u0627\u0644\u0627\u06cc \u062e\u0648\u062f \u0627\u0633\u062a\u0639\u0644\u0627\u0645 \u06a9\u0646\u06cc\u0645\u061f<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\" data-start=\"3341\" data-end=\"3443\">\u0628\u0631\u0627\u06cc \u0627\u0633\u062a\u0639\u0644\u0627\u0645 \u062a\u0639\u0631\u0641\u0647 \u0648\u0627\u0631\u062f\u0627\u062a \u06cc\u06a9 \u06a9\u0627\u0644\u0627 \u0628\u0647 \u0627\u06cc\u0631\u0627\u0646\u060c \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u06cc\u062f \u0627\u0632 \u0633\u0627\u0645\u0627\u0646\u0647 \u0631\u0633\u0645\u06cc \u06af\u0645\u0631\u06a9 \u06cc\u0627 \u0645\u0646\u0627\u0628\u0639 \u0645\u0639\u062a\u0628\u0631 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u06a9\u0646\u06cc\u062f:<\/p>\n<ol style=\"text-align: justify;\" data-start=\"3445\" data-end=\"3756\">\n<li data-start=\"3445\" data-end=\"3509\">\n<p data-start=\"3448\" data-end=\"3509\">\u0648\u0631\u0648\u062f \u0628\u0647 <a class=\"cursor-pointer\" target=\"_new\" rel=\"noopener\" data-start=\"3456\" data-end=\"3507\">\u0633\u0627\u0645\u0627\u0646\u0647 \u062c\u0627\u0645\u0639 \u06af\u0645\u0631\u06a9\u06cc \u0627\u06cc\u0631\u0627\u0646<\/a><\/p>\n<\/li>\n<li data-start=\"3510\" data-end=\"3570\">\n<p data-start=\"3513\" data-end=\"3570\">\u0627\u0646\u062a\u062e\u0627\u0628 \u06af\u0632\u06cc\u0646\u0647 <em data-start=\"3526\" data-end=\"3541\">\u0627\u0633\u062a\u0639\u0644\u0627\u0645 \u062a\u0639\u0631\u0641\u0647<\/em> \u06cc\u0627 \u0645\u0631\u0627\u062c\u0639\u0647 \u0628\u0647 \u0628\u062e\u0634 <em data-start=\"3559\" data-end=\"3568\">HS Code<\/em><\/p>\n<\/li>\n<li data-start=\"3571\" data-end=\"3629\">\n<p data-start=\"3574\" data-end=\"3629\">\u0648\u0627\u0631\u062f \u06a9\u0631\u062f\u0646 \u0646\u0627\u0645 \u06a9\u0627\u0644\u0627 \u06cc\u0627 \u0628\u062e\u0634\u06cc \u0627\u0632 \u06a9\u062f \u0622\u0646 \u0628\u0631\u0627\u06cc \u0645\u0634\u0627\u0647\u062f\u0647 \u062a\u0639\u0631\u0641\u0647<\/p>\n<\/li>\n<li data-start=\"3630\" data-end=\"3700\">\n<p data-start=\"3633\" data-end=\"3700\">\u0628\u0631\u0631\u0633\u06cc \u0633\u062a\u0648\u0646\u200c\u0647\u0627\u06cc \u0645\u0631\u062a\u0628\u0637 \u0628\u0627 <strong data-start=\"3657\" data-end=\"3698\">\u062d\u0642\u0648\u0642 \u0648\u0631\u0648\u062f\u06cc\u060c \u0633\u0648\u062f \u0628\u0627\u0632\u0631\u06af\u0627\u0646\u06cc \u0648 \u0639\u0648\u0627\u0631\u0636 \u062f\u06cc\u06af\u0631<\/strong><\/p>\n<\/li>\n<li data-start=\"3701\" data-end=\"3756\">\n<p data-start=\"3704\" data-end=\"3756\">\u062b\u0628\u062a \u062a\u0635\u0648\u06cc\u0631 \u06cc\u0627 \u062e\u0631\u0648\u062c\u06cc \u0628\u0631\u0627\u06cc \u0645\u0633\u062a\u0646\u062f\u0627\u062a \u062a\u062c\u0627\u0631\u06cc \u0648 \u0645\u062d\u0627\u0633\u0628\u0627\u062a \u0645\u0627\u0644\u06cc<\/p>\n<\/li>\n<\/ol>\n<p style=\"text-align: justify;\" data-start=\"3758\" data-end=\"3911\">\u062f\u0631 \u0635\u0648\u0631\u062a \u0646\u06cc\u0627\u0632\u060c \u06a9\u0627\u0631\u0634\u0646\u0627\u0633\u0627\u0646 \u0628\u0627\u0632\u0631\u06af\u0627\u0646\u06cc \u0648 \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u0645\u0634\u0627\u0648\u0631\u0647 \u0646\u06cc\u0632 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0646\u062f \u0627\u0633\u062a\u0639\u0644\u0627\u0645 \u062f\u0642\u06cc\u0642 \u0631\u0627 \u0628\u0631\u0627\u06cc \u0634\u0645\u0627 \u0627\u0646\u062c\u0627\u0645 \u062f\u0647\u0646\u062f\u060c \u0628\u0647\u200c\u062e\u0635\u0648\u0635 \u0627\u06af\u0631 \u06a9\u0627\u0644\u0627\u06cc \u0634\u0645\u0627 \u062e\u0627\u0635 \u06cc\u0627 \u062f\u0627\u0631\u0627\u06cc \u0634\u0631\u0627\u06cc\u0637 \u0648\u06cc\u0698\u0647 \u0628\u0627\u0634\u062f.<\/p>\n<p style=\"text-align: justify;\" data-start=\"3758\" data-end=\"3911\"><span style=\"color: #ffffff;\"><em>\u0633\u062c\u0645\u0627 \u2013 \u0633\u0627\u0645\u0627\u0646\u0647 \u062c\u0627\u0645\u0639 \u0645\u0634\u0627\u0631\u06a9\u062a \u0647\u0627\u06cc \u0627\u0642\u062a\u0635\u0627\u062f\u06cc<\/em><\/span><\/p>\n<h2 style=\"text-align: justify;\" data-start=\"3918\" data-end=\"3967\"><span class=\"ez-toc-section\" id=\"%D8%AA%D9%85%D8%B1%DB%8C%D9%86_%D8%B4%D9%86%D8%A7%D8%B3%D8%A7%DB%8C%DB%8C_%D8%AA%D8%B9%D8%B1%D9%81%D9%87_%DB%8C%DA%A9_%DA%A9%D8%A7%D9%84%D8%A7%DB%8C_%D8%B1%D8%A7%DB%8C%D8%AC_%D9%88%D8%A7%D8%B1%D8%AF%D8%A7%D8%AA%DB%8C\"><\/span><strong data-start=\"3921\" data-end=\"3967\">\u062a\u0645\u0631\u06cc\u0646: \u0634\u0646\u0627\u0633\u0627\u06cc\u06cc \u062a\u0639\u0631\u0641\u0647 \u06cc\u06a9 \u06a9\u0627\u0644\u0627\u06cc \u0631\u0627\u06cc\u062c \u0648\u0627\u0631\u062f\u0627\u062a\u06cc<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\" data-start=\"3969\" data-end=\"4051\">\u0641\u0631\u0636 \u06a9\u0646\u06cc\u062f \u0642\u0635\u062f \u0648\u0627\u0631\u062f\u0627\u062a &#8220;\u0622\u0628\u0645\u06cc\u0648\u0647 \u062f\u0631 \u0628\u0633\u062a\u0647\u200c\u0628\u0646\u062f\u06cc\u200c\u0647\u0627\u06cc \u06a9\u0648\u0686\u06a9&#8221; \u0631\u0627 \u062f\u0627\u0631\u06cc\u062f. \u0645\u0631\u0627\u062d\u0644 \u0632\u06cc\u0631 \u0631\u0627 \u0637\u06cc \u06a9\u0646\u06cc\u062f:<\/p>\n<ol style=\"text-align: justify;\" data-start=\"4053\" data-end=\"4338\">\n<li data-start=\"4053\" data-end=\"4105\">\n<p data-start=\"4056\" data-end=\"4105\">\u0645\u0631\u0627\u062c\u0639\u0647 \u0628\u0647 \u0633\u0627\u0645\u0627\u0646\u0647 \u06af\u0645\u0631\u06a9 \u0648 \u062c\u0633\u062a\u200c\u0648\u062c\u0648\u06cc \u0639\u0628\u0627\u0631\u062a \u00ab\u0622\u0628\u0645\u06cc\u0648\u0647\u00bb<\/p>\n<\/li>\n<li data-start=\"4106\" data-end=\"4147\">\n<p data-start=\"4109\" data-end=\"4147\">\u06cc\u0627\u0641\u062a\u0646 \u06a9\u062f HS \u0645\u0634\u0627\u0628\u0647: \u0645\u062b\u0644\u0627\u064b <strong data-start=\"4134\" data-end=\"4145\">2009.89<\/strong><\/p>\n<\/li>\n<li data-start=\"4148\" data-end=\"4225\">\n<p data-start=\"4151\" data-end=\"4225\">\u0628\u0631\u0631\u0633\u06cc \u062d\u0642\u0648\u0642 \u06af\u0645\u0631\u06a9\u06cc: \u0641\u0631\u0636\u0627\u064b 20\u066a\u060c \u0633\u0648\u062f \u0628\u0627\u0632\u0631\u06af\u0627\u0646\u06cc: 15\u066a\u060c \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u062c\u0627\u0646\u0628\u06cc: \u062d\u062f\u0648\u062f 3\u066a<\/p>\n<\/li>\n<li data-start=\"4226\" data-end=\"4279\">\n<p data-start=\"4229\" data-end=\"4279\">\u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u062c\u0645\u0648\u0639 \u062a\u0639\u0631\u0641\u0647 \u0648\u0627\u0631\u062f\u0627\u062a = 38\u066a \u0627\u0632 \u0627\u0631\u0632\u0634 CIF \u06a9\u0627\u0644\u0627<\/p>\n<\/li>\n<li data-start=\"4280\" data-end=\"4338\">\n<p data-start=\"4283\" data-end=\"4338\">\u062a\u062d\u0644\u06cc\u0644 \u062a\u0623\u062b\u06cc\u0631 \u0627\u06cc\u0646 \u0639\u062f\u062f \u0628\u0631 \u0642\u06cc\u0645\u062a \u0646\u0647\u0627\u06cc\u06cc \u0641\u0631\u0648\u0634 \u062f\u0631 \u0628\u0627\u0632\u0627\u0631 \u0627\u06cc\u0631\u0627\u0646<\/p>\n<\/li>\n<\/ol>\n<p style=\"text-align: justify;\" data-start=\"4340\" data-end=\"4463\"><strong data-start=\"4343\" data-end=\"4360\">\u0646\u06a9\u062a\u0647 \u06a9\u0627\u0631\u0628\u0631\u062f\u06cc:<\/strong> \u0647\u0645\u06cc\u0634\u0647 \u0642\u0628\u0644 \u0627\u0632 \u062e\u0631\u06cc\u062f \u062e\u0627\u0631\u062c\u06cc\u060c \u0627\u06cc\u0646 \u0627\u0633\u062a\u0639\u0644\u0627\u0645 \u0631\u0627 \u0627\u0646\u062c\u0627\u0645 \u062f\u0647\u06cc\u062f \u062a\u0627 \u0628\u0631\u0622\u0648\u0631\u062f \u062f\u0642\u06cc\u0642\u200c\u062a\u0631\u06cc \u0627\u0632 \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u067e\u0631\u0648\u0698\u0647 \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u06cc\u062f.<\/p>\n<p style=\"text-align: justify;\" data-start=\"4470\" data-end=\"4495\"><span style=\"color: #ffffff;\"><em>\u0633\u062c\u0645\u0627 \u2013 \u0633\u0627\u0645\u0627\u0646\u0647 \u062c\u0627\u0645\u0639 \u0645\u0634\u0627\u0631\u06a9\u062a \u0647\u0627\u06cc \u0627\u0642\u062a\u0635\u0627\u062f\u06cc<\/em><\/span><\/p>\n<h2 style=\"text-align: justify;\" data-start=\"4470\" data-end=\"4495\"><span class=\"ez-toc-section\" id=\"%D8%AA%D9%85%D8%B1%DA%A9%D8%B2_%D9%85%D9%81%D9%87%D9%88%D9%85%DB%8C_%D9%85%D9%82%D8%A7%D9%84%D9%87\"><\/span><strong data-start=\"4473\" data-end=\"4495\">\u062a\u0645\u0631\u06a9\u0632 \u0645\u0641\u0647\u0648\u0645\u06cc \u0645\u0642\u0627\u0644\u0647<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\" data-start=\"4497\" data-end=\"4869\">\u0647\u062f\u0641 \u0627\u06cc\u0646 \u0645\u0642\u0627\u0644\u0647 \u0622\u0634\u0646\u0627\u06cc\u06cc \u0627\u0628\u062a\u062f\u0627\u06cc\u06cc \u0648 \u0627\u0635\u0648\u0644\u06cc \u0645\u062e\u0627\u0637\u0628\u0627\u0646 \u0628\u0627 \u0645\u0641\u0647\u0648\u0645\u060c \u0627\u062c\u0632\u0627 \u0648 \u0641\u0631\u0622\u06cc\u0646\u062f \u0627\u0633\u062a\u0639\u0644\u0627\u0645 \u062a\u0639\u0631\u0641\u0647 \u0648\u0627\u0631\u062f\u0627\u062a \u062f\u0631 \u0627\u06cc\u0631\u0627\u0646 \u0627\u0633\u062a\u061b \u0628\u062f\u0648\u0646 \u0648\u0631\u0648\u062f \u0628\u0647 \u0645\u0633\u0627\u0626\u0644 \u067e\u06cc\u0686\u06cc\u062f\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc\u060c \u0645\u062f\u0644\u200c\u0647\u0627\u06cc \u0642\u06cc\u0645\u062a\u200c\u06af\u0630\u0627\u0631\u06cc \u06cc\u0627 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href=\"https:\/\/sajma.ir\/fa\/%d8%a7%d8%b3%d8%aa%d8%b1%d8%a7%d8%aa%da%98%db%8c%d9%87%d8%a7%db%8c-%da%a9%d8%a7%d9%87%d8%b4-%d9%87%d8%b2%db%8c%d9%86%d9%87-%d9%88%d8%a7%d8%b1%d8%af%d8%a7%d8%aa-%d8%af%d8%b1-%d8%a7%db%8c%d8%b1\/\"><strong data-start=\"4762\" data-end=\"4786\">\u062a\u062d\u0644\u06cc\u0644 \u0633\u0648\u062f\u0622\u0648\u0631\u06cc \u0648\u0627\u0631\u062f\u0627\u062a<\/strong><\/a> \u062f\u0627\u0631\u06cc\u062f\u060c \u062a\u0648\u0635\u06cc\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f <a href=\"https:\/\/sajma.ir\/fa\/%d8%aa%d8%ad%d9%84%db%8c%d9%84-%d9%88-%d8%a7%d8%b9%d9%85%d8%a7%d9%84-%d8%aa%d8%b9%d8%b1%d9%81%d9%87%d9%87%d8%a7%db%8c-%d9%88%d8%a7%d8%b1%d8%af%d8%a7%d8%aa-%d8%af%d8%b1-%d8%aa%d8%ac%d8%a7\/\">\u0645\u0642\u0627\u0644\u0647\u200c\u0647\u0627\u06cc \u0633\u0637\u0648\u062d \u0645\u062a\u0648\u0633\u0637<\/a> \u0648 <a href=\"https:\/\/sajma.ir\/fa\/%d8%a7%d8%b3%d8%aa%d8%b1%d8%a7%d8%aa%da%98%db%8c%d9%87%d8%a7%db%8c-%da%a9%d8%a7%d9%87%d8%b4-%d9%87%d8%b2%db%8c%d9%86%d9%87-%d9%88%d8%a7%d8%b1%d8%af%d8%a7%d8%aa-%d8%af%d8%b1-%d8%a7%db%8c%d8%b1\/\">\u062d\u0631\u0641\u0647\u200c\u0627\u06cc<\/a> \u062f\u0631 \u0627\u06cc\u0646 \u062f\u0633\u062a\u0647 \u0631\u0627 \u0646\u06cc\u0632 \u0645\u0637\u0627\u0644\u0639\u0647 \u06a9\u0646\u06cc\u062f.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0627\u06cc\u0646 \u0645\u0642\u0627\u0644\u0647 \u0628\u0647\u200c\u0637\u0648\u0631 \u0648\u06cc\u0698\u0647 \u0628\u0631\u0627\u06cc \u06a9\u0627\u0631\u0622\u0641\u0631\u06cc\u0646\u0627\u0646 \u0646\u0648\u067e\u0627\u060c \u0645\u062f\u06cc\u0631\u0627\u0646 \u062a\u0627\u0632\u0647\u200c\u06a9\u0627\u0631 \u062f\u0631 \u0648\u0627\u062d\u062f\u0647\u0627\u06cc \u0648\u0627\u0631\u062f\u0627\u062a\u060c \u06a9\u0627\u0631\u0634\u0646\u0627\u0633\u0627\u0646 \u0628\u0627\u0632\u0631\u06af\u0627\u0646\u06cc 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