Most goods entering Iran are subject to customs duties, the majority of which are on the CIF (cost, insurance, and freight) value. A number of government organizations and charitable institutions have been permitted to import their requirements free of duty. The government has been considering eliminating quantitative trade restrictions and reducing tariff levels, with a maximum rate of 30% for most goods. The average tariff was6.1% in 2002 according to a World Bank study, down from 18.9% in 2000.