The government's share of the value added tax on the import of super gasoline has become zero In a circular to the operating customs in the country, the Iranian customs declared the government's share of the value added tax on the import of special gasoline (high octane) in 1405 as zero. On this basis, gasoline imports of this type are exempted from paying five-ninths of the value-added tax, but the four-ninths of municipalities, daharis and villages without daharis must still be received.