A/HRC/43/12/Add.1 1. The Islamic Republic of Iran considers the universal periodic review as a valuable and unique mechanism which could provide States with an appropriate opportunity for better cooperation through constructive engagement and exchange of experiences in order to support, promote and protect human rights. Impartiality, equal footing and respect for the sovereignty of States, while contributing to the improvement and protection of human rights as well as addressing the challenges at the national level are other characteristics of the UPR mechanism. Against this backdrop, the Islamic Republic of Iran has actively participated in and substantially contributed to the third cycle of UPR, and reiterates its commitment and support for this mechanism1. 2. Having consulted with all the relevant national parties, of the 329 recommendations submitted by the UN Member States, the Islamic Republic of Iran supports 143 recommendations in full. Many of such recommendations include issues which have been either implemented previously or are under implementation and/or have been considered within the framework of national development plans and are therefore on the agenda. 45 recommendations are partly supported. Some of such recommendations are being noted for their substantive important objectives, despite having been presented with indecent wordings and flawed assumptions and some others are being supported partially as they may contradict with the laws of the Islamic Republic of Iran which have been originated from the values and norms accepted by the people of Iran. Some 123 recommendations are not being supported by the Islamic Republic of Iran as they openly conflict with the laws of Iran or because they have been submitted with inappropriate language based on unfounded allegations. Such recommendations are also in contradiction with the promoting human rights objectives stipulated in Resolution 5/1 of the Human Rights Council and would negatively influence the spirit of constructive cooperation. The Islamic Republic of Iran would also note recommendations 26.2, 26.3, 26.4, 26.20, 26.22, 26.25, 26.44, 26.62, 26.63, 26.65, 26.67, 26.143, 26.265, 26.274, 26.278, 26.283, 26.307 and 26.328. 3. The Islamic Republic of Iran reiterates its commitments to pursuing and implementing the third cycle recommendations under circumstances, in which the Government is grappling with unlawful unilateral coercive measures by the United States and their repercussions. Such unlawful measures have targeted the fundamental human rights of individuals as well as the life of citizens in Iran especially the most vulnerable people, in particular children and the patients. Despite the challenges posed by the economic terrorism of the United States against Iranian people, the Islamic Republic of Iran is determined to continue to protect and promote human rights including economic, social and cultural rights. 4. The recommendations submitted by Saudi Arabia are entirely rejected. These recommendations shall not be accepted due to the illegal behaviours and treatments of the recommending State in contravention of the fundamental principles of human rights and violation of international laws and norms. The Islamic Republic of Iran has decided to reject these recommendations with a view to neutralizing and confronting such systematic behaviours which are in violation of human rights and international rules and principles. Additionally, most of these recommendations are based on unsubstantiated allegations aimed at insulting the Iranian nation. 5. As with recommendations, 26.105, 26.110, 26.114 and 26.118, it should be noted that the deprivation of life has been considered as a punishment only for the most serious crimes in accordance with Article 6 of the International Covenant on Civil and Political Rights. Conforming to the recent amendments made in the laws of Iran, the maximum punishment for children shall not exceed five years of detention in correctional facilities. The deprivation of life as a punishment shall be proposed but not enforced in case the culprit with the age of criminal responsibility has not perceived the nature of the crime and therefore lacks mental maturity and perfection, based on the expert assessment and judgement of the competent court. 6. Concerning recommendations 26.140, 26.142 and 26.143, it should be emphasized that, in accordance with Article 7 of the International Covenant on Civil and Political Rights, and in conformity with Article 38 of the Constitution of the Islamic Republic of Iran, as well as Article 169 of the Islamic Penal Code (2013), Article 587 of the Islamic Penal Code (Ta’zirat), Article 60 and the last part of Article 195 of the Criminal Procedure Code (2015), Article 169 of Executive Regulation of the Organization for Prisons, Security and 2