In line with the Cabinet' s enactments and the by-laws issued by the Central Bank of Iran , the service and goods importers are obliged to deposit some amount of money as the currency rate difference with the Public Treasury .The change in the goods class , the delay in submission of the freight instruments like Bill of Loading or the delay in provision of Green License of the Custom are the grounds for paying such money if the importers have undertaken to pay such amounts to the paying banks .The paying banks are obliged to complain before the Guild Disciplinary Authority against the importers failing to pay such sums.

Before the issue of the Supreme Court's Precedent Decision No.878 dated 16 May 2026 ,some branches of the Authority did not consider the failure as a Currency regulation violation , referring such cases to the courts of law . Having issued the Precedent Decision No 787in 2026 , the General Board of the Supreme court recognizes the non-payment of the difference as a currency regulation violation and the Authority as the competent forum to hear such cases.

As a result of the Currency Limitations System and a somehow loose interpretation of Note 5 of the repeated Article of Currency and Goods Smuggling Act , this Decision follows a kind of expediency , facilitating the collection of the claims on the rate differences and lowering the price. Consequently , banks may more conveniently lodge cases on the currency obligations before the Authority , collecting the difference and depositing them with the Public Treasury within the decreased amount of time. Consequently , banks may more conveniently lodge cases on the currency obligations before the Authority , collecting the difference and depositing them with the Public Treasury within the decreased amount of time. In fact , the Precedent Decision NO 878 issued on 16 June 2026 by the Supreme Court has simplified the process previously complex , for the bank to collect the rate difference , making the suit proceedings faster.