Journal of Historical Research, Law and Policy 3115-7505 4 Serial Number 13 2026 01 01 Jurisdiction of Competent Authorities in Adjudicating the Non-Fulfillment of Importers’ Obligations Regarding the Receipt of Governmental Foreign Currency in Iranian Criminal Law Jurisdiction of Competent Authorities in Adjudicating the Non-Fulfillment of Importers’ Obligations Regarding the Receipt of Governmental Foreign Currency in Iranian Criminal Law 1 15 10.61838/jhrlp.184 EN Journal Article 2025 10 02 <p>Due to the price differential between the governmental foreign currency rate and the free market exchange rate, foreign exchange obligations have emerged, and pursuant to Article 10 of the Law on Governmental Punishments (Taʿzirāt-e Hokūmatī), the failure to fulfill foreign exchange obligations constitutes an administrative offense, the adjudication of which falls within the jurisdiction of the Governmental Punishment Organization. However, with the enactment of the amended Law on Combating Smuggling of Goods and Currency dated January 30, 2022, under certain conditions, the non-fulfillment of foreign exchange obligations has been criminalized, and the jurisdiction for adjudicating such matters has been transferred to the Public Prosecutor’s Office and the Revolutionary Court. All cases concerning the non-fulfillment of foreign exchange obligations that were adjudicated at the first instance prior to the enactment of the Law on Combating Smuggling of Goods and Currency of January 30, 2022, but which are subsequently subject to objection or appeal after the enforcement of the said law, must still be adjudicated by the primary or appellate branches of the Governmental Punishment Organization. In the event of a jurisdictional conflict between the judicial authorities and the Governmental Punishment Organization in relation to cases involving the non-fulfillment of foreign exchange obligations, the opinion of the judicial authority shall be binding upon the Governmental Punishment Organization, notwithstanding the fact that the Governmental Punishment Organization has established a special appellate branch for goods and currency smuggling, composed of a provincial appellate judge, which issues binding decisions. Decisions of the Governmental Punishment Organization concerning the non-fulfillment of foreign exchange obligations are not subject to appeal before the Administrative Justice Court; however, if the Governmental Punishment Organization issues a ruling beyond the scope of its legal jurisdiction, an objection based on lack of jurisdiction may be filed with the Administrative Justice Court (APA citation example: Article 10, Law on Governmental Punishments, 1994/2013 revision). In any event, if the ruling of the Governmental Punishment Organization in cases concerning the non-fulfillment of foreign exchange obligations is manifestly contrary to statutory law or Islamic law, such ruling is subject to objection before the Head of the Judiciary, and upon his approval, the case may be reopened and reconsidered. This study employs a descriptive-analytical documentary research method to examine the jurisdiction of competent authorities in adjudicating the non-fulfillment of importers’ obligations arising from the receipt of governmental foreign currency.</p> https://jhrlp.com/index.php/jhrlp/article/download/184/149