🇮🇷 Import Customs & Duties: Iran
Quick Facts
Duty-free threshold
$50
Packages under $50, duty free
VAT / Sales Tax
15%
CIF value + duty. Essential goods (basic food, medicine) exempt. 9% ARZESH AFZOUDEH (value added tax).
Clearance Time
7-30+ days
typical processing
Duty Rates by Category
| Category | Duty Rate | HS Chapter |
|---|---|---|
| Electronics | 15-55% (smartphones 15%, TVs 55%) | 85 |
| Clothing | 20-55% (Western brands restricted) | 61-62 |
| Footwear | 20-55% | 64 |
| Food products | 4-55% (basic staples 4%, processed food 40-55%) | 01-24 |
| Machinery | 5-15% (industrial machinery 5%) | 84 |
| Cosmetics | 20-55% | 33 |
| Books | 0-5% | 49 |
| Toys | 15-40% | 95 |
| Vehicles | 100% (automotive fully protected) | 87 |
Rates shown are for standard goods. Exact rate depends on the HS code of your item.
Customs Clearance Process
Islamic Republic of Iran Customs Administration (IRICA) manages imports. Electronic customs system (EPL) exists but limited by sanctions. Extremely protectionist tariffs, 4-100% range. Automotive imports face 100% duty. Multiple surcharges on top of customs duty. Shahid Rajaee port (Bandar Abbas) handles 85%+ of imports. Import priority classification system controls what can enter.
What to Actually Expect
Comprehensive sanctions (US/EU) severely restrict trade. Most major carriers (FedEx, UPS, DHL) do not serve Iran. Postal service works but very slow (4-8 weeks). Shipping mainly through Dubai or Turkey intermediaries, parallel market for goods. Banking sanctions make international payments extremely difficult (no SWIFT). Currency collapsed, multiple exchange rates. Customs process slow and bureaucratic. Duties 4-100%, automotive 100%, electronics 15-55%.
Required Documents
Commercial Invoice
Item description, quantity, value, sender and receiver details
Packing List
Detailed description of contents in each package
Customs Declaration (CN22/CN23)
Required for postal shipments
Air Waybill (AWB)
Generated by the carrier when booking the shipment
Certificate of Origin
May be required for reduced duties (FTA/preferential rates)
Export/Import License
For restricted goods (electronics, medicines, chemicals)
Import License Requirements
Comprehensive import licensing system with priority classification (10 categories). Many consumer goods banned or restricted. Alcohol absolutely prohibited (Islamic law). Western luxury brands heavily restricted. Automotive imports effectively banned (100% duty). Priority given to essential goods, raw materials, and industrial machinery.
Certificate of Origin
Issued by Iran Chamber of Commerce, Industries, Mines and Agriculture (ICCIMA). Very limited trade agreements due to sanctions. ECO (Economic Cooperation Organization) preferential trade with Turkey, Pakistan, Central Asia. PTA with India for limited goods.
Learn more →Prohibited & Restricted Items
Prohibited
- xNarcotics and illegal drugs
- xExplosives and flammable materials
- xWeapons and ammunition
- xCounterfeit goods
- xCounterfeit currency and documents
Restricted (permit required)
- !Medicines and pharmaceuticals
- !Food and beverages
- !Plants and seeds
- !Electronics (lithium batteries)
- !Perfumes and cosmetics (volume limits)
Useful Links
Popular routes to Iran
Frequently Asked Questions
What is the duty-free threshold for Iran?
The duty-free (de minimis) threshold for imports into Iran is $50. Goods valued below this amount are exempt from customs duties.
What is the VAT rate on imports to Iran?
The VAT/tax rate on imports to Iran is 15%. VAT applies to: CIF value + duty. Essential goods (basic food, medicine) exempt. 9% ARZESH AFZOUDEH (value added tax).
How long does customs clearance take in Iran?
Typical customs clearance in Iran takes 7-30+ days. Express shipments usually clear faster.
What documents are needed to import into Iran?
To import into Iran, you typically need: commercial invoice, packing list, bill of lading/airway bill, and customs declaration. Some goods may require a certificate of origin or import license.
What items are prohibited from import into Iran?
Iran prohibits the import of narcotics, weapons, counterfeit goods, certain animal products, and hazardous materials. Restrictions may also apply to alcohol, tobacco, pharmaceuticals, and certain electronics.