In 2025, the exchange rate basis for calculating import duties, with the exception of goods subject to clause "K" of Note (2) of this law, which is calculated based on the preferential exchange rate unit.

In 2025, the exchange rate basis for calculating import duties, with the exception of goods subject to clause "K" of Note (2) of this law, which is calculated based on the preferential exchange rate unit, is based on the average exchange rate of the Gold and Currency Exchange Center in February 2024.

"Clause K of Note 2 - The government and the bodies subject to Article (5) of the Public Services Management Law enacted on July 30, 2007, with subsequent amendments and additions, including the Central Bank of the Islamic Republic of Iran, are allowed to allocate an amount of eleven billion (11,000,000,000) euros for the import of only medicine and its raw materials, medical consumables, specific types of infant formula and its raw materials (which, according to the Ministry of Health, Medical Treatment and Medical Education and the Vice Presidency for Science, Technology and Knowledge-based Economy of the Presidency, there is no domestic production for these items or their production does not meet domestic consumption) and essential agricultural goods with the announcement of the Organization of Planning and Budget of the country with the preferential exchange rate unit.

Out of the above amount, at least thirty million (30,000,000) euros are allocated for medicine, consumable medical equipment, wheelchairs, orthotics and prosthetics needed by veterans. In this regard, a working group composed of the First Vice President (Chairman of the Working Group), the Governor of the Central Bank of the Islamic Republic of Iran (Secretary of the Working Group), the Head of the Organization of Planning and Budget of the country, the Minister of Economic Affairs and Finance, the Minister of Jihad Agriculture, the Minister of Industry, Mine and Trade and the Minister of Health, Treatment and Medical Education and the highest executive authority are obliged to implement and monitor the policy-making and the process of allocation, distribution and cases of preferential currency consumption in such a way that the goods and services included reach the final consumer on time, to the extent and at a price commensurate with the preferential exchange rate.

The Central Bank of the Islamic Republic of Iran is obliged to prepare a monthly report on the implementation of this clause, including the specification of the cases of consumption and the recipients of the preferential currency, the amount of currency paid, the amount of goods imported with the preferential currency and their prices, in cooperation with the aforementioned bodies, and present it to the Planning and Budget and Accounting, Economic, Agriculture, Water, Natural Resources and Environment, Industries and Mines and Health and Treatment Commissions of the Islamic Consultative Assembly and publish it on its website for public information. "