Complete Guide to Import and Export in Iran (2026/1404 Update)

Last Updated: February 7, 2026 (Bahman 18, 1404) | Reading Time: 38 minutes

Introduction: Iranian Trade Landscape 2026

International trade has become increasingly vital for Iranian businesses in 2026. Despite challenges, Iran's non-oil trade exceeded $130 billion in fiscal year 2024-2025, demonstrating the resilience and growth potential of Iranian traders.

Current State of Iranian Trade (1404)

Export Performance:

• Non-oil exports: $57.8 billion (2024-2025 fiscal year)
• Total exports including oil: $112.6 billion (5.2% year-over-year growth)
• Iran ranks 38th globally in exports
• 142 countries as export destinations

Import Performance:

• Total imports: $72.4 billion (2024-2025 fiscal year)
• 105 countries as import sources
• Major categories: Machinery ($12.5B), metals ($8.3B), chemicals ($6.7B)

Key Policy Changes in 1404:

• ✅ NIMA system dissolved (February 21, 2025) - replaced by Commercial Exchange Market
• ✅ 70% currency obligation exemption for exporters (effective Mordad 1404)
• ✅ Subsidy elimination for FX allocation (January 4, 2026) - except wheat
• ✅ No import value limits for traders using own funds or foreign-sourced FX
• ✅ EAEU Free Trade Agreement fully operational - 862 products with preferential tariffs

What is Import and Export?

Export is the process of sending goods or services produced in Iran to foreign markets for sale. Iranian businesses sell products to buyers in other countries and earn foreign currency.

Import is the process of bringing goods or services from foreign countries into Iran for distribution, resale, or use. Iranian businesses purchase products from foreign suppliers.

Benefits of Import for Iranian Businesses

Why Import?

1. Access to Products: Obtain products not available domestically or in insufficient quantities
2. Cost Savings: Purchase at lower prices from countries with competitive manufacturing
3. Quality: Access higher quality products from specialized manufacturers
4. Market Demand: Meet customer demands for specific foreign brands
5. Raw Materials: Source materials not available in Iran for manufacturing
6. Technology: Access advanced machinery and equipment for production upgrades

Iran's Major Imports (2025):

• Machinery and equipment: $12.5 billion
• Basic metals: $8.3 billion
• Chemicals: $6.7 billion
• Food and beverages: $5.9 billion
• Automotive parts: $4.2 billion
• Electrical equipment: $4.5 billion

Top Import Origins (2025-2026):

1. China: 27% of imports - electronics, machinery, textiles, raw materials
2. UAE: 21.2% - re-export hub for global brands
3. Turkey: 10% - consumer goods, industrial inputs
4. India: 7.2% - pharmaceuticals, chemicals, steel
5. Germany: 6.7% - machinery, automotive parts

Benefits of Export for Iranian Businesses

Why Export?

1. Market Expansion: Access to 7+ billion global consumers vs. 90 million domestic
2. Revenue Growth: Increase sales beyond domestic market limitations
3. Foreign Exchange: Earn valuable foreign currency (critical for Iran's economy)
4. Business Growth: Economies of scale through larger production volumes
5. Risk Diversification: Reduce dependency on single market conditions
6. Brand Building: Establish international reputation and credibility
7. Competitive Advantage: Stay ahead of domestic-only competitors
8. Higher Profit Margins: International pricing often higher than domestic

Iran's Non-Oil Exports (2024-2025): $57.8 billion

• Petrochemicals: $15.2 billion (28.7%)
• Steel and metals: $8.4 billion (15.8%)
• Mining products: $6.8 billion (12.8%)
• Food and agriculture: $7.2 billion (13.6%)
• Carpets and handicrafts: $2.1 billion
• Technical/engineering services: $3.8 billion

Top Export Destinations (2025-2026):

1. China: 21% - Dominant partner, oil, petrochemicals, minerals
2. Iraq: 18.5% ($9.4B annually) - Largest non-oil destination, construction materials, food
3. UAE: 16% - Re-export hub to global markets
4. Turkey: 10.6% - Gateway to Europe, minerals, petrochemicals
5. Afghanistan: 5.3% ($1.66B) - Reconstruction market
6. Russia, Kazakhstan (EAEU): Growing with preferential tariffs

EAEU Free Trade Agreement Benefits:

• 862 Iranian goods receive preferential tariffs
• Target: $20 billion bilateral trade by 2030
• Top opportunities: Fruits, vegetables, dairy, nuts, industrial machinery

Getting Started with Export from Iran (1404)

Who Should Export?

Export is ideal for: ✅ Manufacturers with production capacity and quality products ✅ Processors of agricultural or mineral products ✅ Artisans with traditional crafts (carpets, handicrafts) ✅ Service providers (engineering, IT, consulting) ✅ Traders with access to competitively priced Iranian products

Commercial Card Requirements (Updated 1404)

Types and Costs:

• Export-only card: 33 million IRR (minimum capital: 100 million IRR)
• Import-Export card: 55 million IRR (minimum capital: 1 billion IRR)

Individual Requirements:

• Minimum age: 23 years
• Education: High school diploma or higher
• Business experience: 3 years minimum
• Pass commercial card examination
• No criminal convictions
• Tax clearance certificate
• Business address (deed or lease)

Company Requirements:

• Registered with Ministry of Economic Affairs
• Import/export in articles of incorporation
• Tax ID (شناسه ملی) and Economic code (کد اقتصادی)
• Chamber of Commerce membership

Processing Time: 30-40 working days Validity: Annual renewal required Apply: www.iccima.ir

NTSW Registration (National Trade Single Window)

Website: www.ntsw.ir

What is NTSW? Central digital platform for all trade-related registrations launched 2017, fully operational since 2018.

Registration Process:

1. Visit ntsw.ir
2. Click "Registration"
3. Enter commercial card number
4. Complete online form
5. Submit documents digitally
6. Receive account credentials

Services Available:

• Export/import permit applications
• Product verification (domestic production check)
• Order registration for imports
• Trade statistics and market data
• Integration with customs EPL system

Export Process Overview (10 Steps)

Step 1: Market Research

• Identify target countries with demand
• Top destinations: Iraq ($9.4B annually), China, UAE, Turkey, Afghanistan
• Use TPO Market Access Map (200+ countries)
• Research regulations, tariffs, competition

Step 2: Product Preparation

• Check ISIRI standards (www.inso.gov.ir)
• Obtain certifications (ISO, Halal if needed)
• Adapt packaging for target market
• Prepare technical documentation

Step 3: Find Buyers

• TPO trade missions (organized market visits)
• B2B platforms (TradeKey, Alibaba)
• International exhibitions (Iran Expo 1404, Eurasia Expo)
• Direct outreach via LinkedIn
• Chamber of Commerce connections

Step 4: Price Quotation

• Calculate full costs (production + packaging + freight + insurance + duties + profit)
• Choose Incoterm (FOB or CIF most common)
• FOB Bandar Abbas: Seller delivers to ship, buyer arranges freight
• CIF Destination: Seller arranges freight and insurance to buyer's port

Step 5: Contract Negotiation

• Specify all terms clearly (product, quantity, price, delivery, payment)
• Payment method: Letter of Credit (LC) recommended for first transactions
• Delivery schedule and Incoterms 2020
• Quality standards and inspection procedures

Step 6: Banking and Payment

• Letter of Credit: Safest method - bank guarantees payment
• Buyer's bank issues LC to Iranian bank
• Ship goods and present documents
• Bank pays upon compliant documents

Step 7: Currency Obligation Settlement (رفع تعهد ارزی)

• CRITICAL: Must return/settle FX within 6 months of export
• NEW (1404): 70% exemption - only settle 30% of export earnings
• Methods: Sell via Exchange Trading System (replaced NIMA), import-against-export, or direct return
• Penalty for non-compliance: 20% fine + commercial card suspension

Step 8: Production and Documentation

• Produce goods per buyer specifications
• Export packaging (seaworthy, weatherproof)
• Prepare documents:
  • Commercial invoice
  • Packing list
  • Certificate of Origin (Iran Chamber of Commerce)
  • Quality certificates
  • Insurance certificate (if CIF)

Step 9: Customs Clearance

• Submit declaration via EPL system (epl.irica.ir)
• Risk assessment: Green path (fast), Yellow (review), Red (inspection)
• Most exports: NO export duty
• Processing: 1-3 days
• Customs hotline: 1515

Step 10: Shipping

• Shahid Rajaee Port (Bandar Abbas): Largest, 100M+ tons capacity
• Sea freight: 2-6 weeks (most economical)
• Air freight: 3-7 days (expensive, for urgent/high-value)
• Land transport: Turkey, Iraq, Afghanistan, Pakistan borders
• Obtain Bill of Lading (B/L) - critical document for LC payment

Timeline: 4-10 months from decision to first shipment

Getting Started with Import to Iran (1404)

Who Should Import?

Import is ideal for: ✅ Retailers/Distributors with established customer base ✅ Manufacturers needing raw materials/components ✅ Wholesalers with storage and distribution infrastructure ✅ Entrepreneurs identifying market gaps

Key Requirements (1404 Updates)

1. Commercial Card: 55 million IRR (same as export)

2. Order Registration (ثبت سفارش)

• Mandatory pre-approval from Ministry of Industry before importing
• Apply via NTSW system with proforma invoice
• HS code accuracy critical - determines duties and restrictions
• Processing: 5-15 days
• Validity: 3-6 months
• 8-digit registration number issued

3. Currency Allocation (تخصیص ارز) MAJOR CHANGE (1404):

• NIMA dissolved (Feb 21, 2025) → Commercial Exchange Market at ICE
• No value limits for traders using own funds or foreign-sourced FX
• Subsidized FX only for wheat (all other essentials at market rates)
• Can finance imports with own resources without restrictions

FX Statistics (First 11 months 1404):

• Total allocated: $43.676 billion
• Basic goods/medicine: $9.266B (preferential)
• Machinery: $3.876B
• Electrical equipment: $4.572B

4. Prohibited and Restricted Goods

Completely Prohibited: ❌ Alcoholic beverages ❌ Narcotic drugs ❌ Weapons (without Ministry of Defense permit) ❌ Haram meat (pork, non-halal) ❌ Counterfeit goods ❌ Environmental hazardous materials

Restricted (Special Permits Required): ⚠️ Dual-use items (military/civilian) ⚠️ Telecommunications equipment ⚠️ Medical devices ⚠️ Seeds and plants ⚠️ Chemical precursors

Check before ordering: Enter HS code in NTSW to verify status

5. Standards Compliance

• Many products require Certificate of Conformity (COC) from ISIRI
• Apply at isom.inso.gov.ir
• Before shipping - needed for customs clearance
• Categories: Electrical, food, cosmetics, textiles, toys, construction materials

Import Process Overview (8 Steps)

Step 1: Find Suppliers

• Alibaba.com (China), TradeKey (Turkey/ME), Global Sources
• Verify: Business license, factory audit, samples, references
• Start with small test order

Step 2: Order Registration

• Upload proforma invoice to NTSW
• Enter accurate product details and HS code
• Pay registration fee
• Receive 8-digit number (5-15 days)

Step 3: Currency Allocation

• Apply through banking system with Order Registration
• Specify source: CBI allocation / own funds / foreign-sourced
• New flexibility: Own funds = no limits

Step 4: Proforma Invoice Verification

• Check supplier legitimacy
• Verify pricing reasonable
• Confirm HS code matches product
• Review all terms carefully

Step 5: LC Opening or Payment

• LC most common and safest
• Minimum 10% advance payment required
• Sign real transaction declaration
• Bank issues LC to supplier's bank (3-7 days)

Step 6: Shipment Tracking

• Supplier ships after LC receipt
• Track via shipping line (container/B/L number)
• Transit time varies: China 18-25 days, Turkey 7-10 days, Europe 30-40 days

Step 7: Customs Clearance

• Submit EPL declaration with documents
• Risk assessment determines inspection level
• Calculate duties:
  • Customs duty: 4-55% (HS code dependent)
  • Commercial benefit tax
  • VAT: 9% on total
  • Port charges, inspection fees
• Processing: 3-21 days (Green path fastest)

Step 8: Receive Goods

• Transport from port to warehouse
• Physical inspection and quality check
• Record keeping (5 years minimum)

Timeline: 3-8 months from decision to delivery

Key Differences: Export vs Import

| Aspect | Export | Import | |--------|---------|--------| | Documentation | Simpler - export permit, Certificate of Origin, invoice | Complex - Order Registration, currency allocation, COC for standards | | Banking | Must return FX within 6 months (30% after 70% exemption) | Must obtain FX allocation before import (or use own funds) | | Customs | Faster clearance, encouraging facilitation | More scrutiny, protective controls | | Duties | Usually NO export duty | Customs duty (4-55%) + VAT (9%) + commercial benefit tax | | Timeline | 4-10 months first shipment | 3-8 months first delivery | | Capital Need | Lower (100M IRR export-only) | Higher (1B IRR for import-export card) | | Risk Level | Payment risk (use LC), currency settlement | Product quality risk, customs delays, exchange rate |

Common Mistakes and How to Avoid Them (1404)

1. HS Code Misclassification

Problem: Wrong tariff code leads to duty miscalculation, Red path inspection, potential fines Solution:

• Use professional customs broker
• Verify with IRICA tariff book
• Cross-check with similar imports/exports
• Never guess - accuracy critical

2. Inconsistent Documents

Problem: Invoice says "vegetable oil", packing list says "edible oil" - customs rejects Solution:

• Triple-check all documents before submission
• Ensure consistency in descriptions, quantities, values
• Use standard terminology

3. Currency Obligation Non-Compliance (Exporters)

Problem: Missing 6-month deadline = 20% fine + card suspension Solution:

• Start settlement immediately after shipment (don't wait)
• Set calendar reminders
• Work closely with bank
• Benefit from 70% exemption (1404)

4. Prohibited Goods Import

Problem: Ordering prohibited items without checking = cargo seizure Solution:

• Always check NTSW BEFORE ordering
• Enter HS code to verify status
• Obtain necessary permits for restricted items
• Consult customs broker if uncertain

5. Standards Non-Compliance

Problem: Importing goods requiring ISIRI cert without it = customs rejection Solution:

• Check mandatory standards list before ordering
• Request supplier to confirm Iranian compliance
• Obtain COC before shipment
• Some foreign labs accredited by ISIRI can issue faster

6. Payment Without LC (First Transactions)

Problem: Advance payment to unknown supplier = risk of fraud Solution:

• Always use LC for first 1-3 transactions
• Verify supplier thoroughly
• Start with small test orders
• Build trust gradually

7. Underestimating Costs

Problem: Hidden costs erode profit margins Solution: Calculate total landed cost

Import Costs (Full Calculation):

• FOB price from supplier
• Freight (sea/air/land)
• Insurance (0.3-0.5% of value)
• Customs duty (4-55% by HS code)
• Commercial benefit tax
• VAT (9% on CIF + duties)
• Port charges (₹5-15M per container)
• Customs broker fee (₹10-30M)
• ISIRI certificate (if required)
• Inland transport
• Storage/warehousing
• Add 10-15% buffer for unexpected

Export Costs (Full Calculation):

• Production cost
• Export packaging (weatherproof)
• Inland transport to port
• Freight forwarding fee
• Ocean/air freight
• Insurance (if CIF)
• Certificate of Origin (₹500K-1M)
• Quality certificates
• Bank LC charges (0.5-1.5%)
• Documentation fees
• Port charges
• Currency conversion costs
• Add 10% buffer

8. Wrong Incoterm Selection

Problem: Not understanding FOB vs CIF costs = disputes Solution:

• Study Incoterms® 2020 thoroughly
• FOB: Buyer arranges freight (common for experienced buyers)
• CIF: Seller arranges freight + insurance (easier for buyer)
• Clearly specify in contract
• Calculate all costs for your chosen term

9. No Customs Broker (Complex Shipments)

Problem: DIY customs clearance = delays, errors, Red path Solution:

• Use licensed customs broker for first shipments
• They know EPL system, HS codes, procedures
• Cost (₹10-30M) saves time and headaches
• Learn from them, may handle yourself later

10. Ignoring Currency Exchange Risk

Problem: Rial devaluation between order and delivery = loss Solution:

• Price in stable currency (USD, EUR, AED)
• Include currency adjustment clause in contract
• Use forward contracts if available
• Quick FX conversion after receipt
• Monitor CBI rates daily

Success Tips for Iranian Traders (1404)

For Exporters:

1. Start Regional

• Begin with neighboring countries: Iraq ($9.4B market), Afghanistan, Turkey, Pakistan
• Easier logistics, cultural familiarity, shorter payment cycles
• Build confidence before tackling distant markets

2. Leverage TPO Resources (Free!)

• Market Access Map: 200+ country profiles
• Trade missions: Organized buyer meetings
• Export training programs
• Financial support for exhibitions
• Register at www.tpo.ir

3. Quality Over Price

• Don't compete only on price - quality builds reputation
• Obtain ISO certifications
• Use third-party inspection
• Consistent quality = repeat orders

4. Documentation Excellence

• Critical for currency settlement compliance
• Maintain organized records (5 years minimum)
• Use experienced freight forwarder
• Small errors cause big delays

5. Multiple Markets

• Don't rely on single destination
• Diversify to manage risk
• Iran trades with 142 countries

6. Currency Settlement Priority

• Don't wait until month 6
• Start process immediately after shipment
• Use 70% exemption benefit (1404)
• Set calendar reminders

For Importers:

1. Supplier Vetting is Critical

• Thoroughly verify before large orders
• Request business license, factory audit
• Start with samples, then small order
• Check references from other buyers
• Avoid cheap offers from unknown sources

2. HS Code Accuracy

• Determine correct code BEFORE ordering
• Use customs broker expertise
• Wrong code = wrong duties + delays
• Check NTSW for restrictions

3. Standards First

• Verify ISIRI requirements before ordering
• Many products need COC
• Some foreign labs ISIRI-accredited (faster)
• Non-compliance = cargo stuck at customs

4. Order Registration Early

• Apply as soon as proforma finalized
• Don't wait until goods shipped
• Processing takes 5-15 days
• Validity only 3-6 months

5. Currency Planning

• NEW (1404): No limits if using own funds
• Arrange allocation/funds BEFORE shipment
• Otherwise goods arrive but can't clear customs

6. Professional Clearance

• Use licensed customs broker for first imports
• Complex procedures, EPL system expertise
• Cost ₹10-30M saves time and errors

7. Complete Documentation

• All documents must be consistent, accurate
• Missing/incorrect docs = Red path inspection
• Prepare everything BEFORE goods arrive

Universal Success Factors:

1. Build Relationships

• Trade is relationship-based in Iran and Middle East
• Long-term partnerships more valuable than one-time deals
• Regular communication, visit partners when possible
• Honor commitments, be reliable

2. Stay Updated (Critical in Iran!)

• Regulations change frequently
• Subscribe to TPO, Chamber newsletters
• Follow Ministry of Industry announcements
• Monitor CBI for FX policy changes
• Check NTSW for procedure updates

3. Use Professional Support

• Customs brokers for complex shipments
• Freight forwarders for logistics
• Trade consultants for market entry
• Banks' international departments
• TPO counseling services (free)

4. Start Small, Scale Smart

• Test with small orders/shipments first
• Learn processes and build confidence
• Identify problems when stakes are low
• Scale after successful first transactions

5. Continuous Learning

• Read all 12 categories on this platform
• Attend TPO and Chamber workshops
• Join industry associations
• Network with experienced traders
• Learn from every transaction

Resources and Official Links (1404)

Government Organizations:

1. Trade Promotion Organization (TPO)

• Website: www.tpo.ir / eng.tpo.ir
• Phone: +98 21 88825111
• Email: info@tpo.ir
• Services: Market research, trade missions, training, exhibition support, Market Access Map

2. Iran Chamber of Commerce (ICCIMA)

• Website: www.iccima.ir / en.iccima.ir
• Phone: +98 21 88825000
• Services: Commercial cards, Certificate of Origin, consultancy, events

3. National Trade Single Window (NTSW)

• Website: www.ntsw.ir
• Services: Registration, export/import permits, Order Registration, verification

4. Iran Customs Administration (IRICA)

• Website: www.irica.gov.ir
• EPL System: epl.irica.ir
• Hotline: 1515
• Services: Customs procedures, tariff information, clearance

5. Central Bank of Iran (CBI)

• Website: www.cbi.ir
• Services: FX regulations, currency allocation, exchange rates

6. Iran National Standards Organization (ISIRI)

• Website: www.inso.gov.ir / en.inso.gov.ir
• Application: isom.inso.gov.ir
• Services: Standards information, COC certification

7. Ministry of Industry, Mine and Trade (MIMT)

• Website: www.mimt.gov.ir / en.mimt.gov.ir
• Services: Trade policies, Order Registration, permits

8. Export Development Bank of Iran (EDBI)

• Services: Export financing, credits, guarantees, banking

Private Sector Resources:

Training and Consulting:

• Jafari Business: jafari.business (Import-export coaching, ICF methods, updated 1404)
• Ixport: ixport.ir (Trade experts hub, guides, tariff info)
• Zoominbazar: zoominbazar.com (Step-by-step training, market guides)
• Solotis: solotis.ir (Export consulting)
• IBTC: ibtc.ir (Commercial training center)

Trade Data:

• Trade Map: www.trademap.org (ITC database)
• UN Comtrade: comtrade.un.org (Trade statistics)
• TPO Reports: Available through TPO portal

Trade Events (1404):

Iran Expo 1404 (7th Edition)

• Export capabilities showcase
• Foreign buyer connections

Eurasia Trade Exhibition (4th Edition)

• Date: February 1-4, 2026 (12-15 Bahman 1404)
• Location: Tehran International Fair
• Focus: EAEU trade (Russia, Kazakhstan, Belarus, Armenia, Kyrgyzstan)

Iran Nano 1404 (16th Edition)

• Date: November 1-4 (11-14 Aban 1404)
• Focus: Nanotechnology exports

Check Full Calendar: namayeshgahha.ir

Conclusion

The Iranian import-export landscape in 2026/1404 offers significant opportunities despite challenges. With $130 billion in non-oil trade and access to 142 export markets and 105 import sources, Iranian businesses can thrive in international commerce.

Key Takeaways (1404):

For Exporters: ✅ 70% currency obligation exemption (major relief) ✅ EAEU agreement: 862 products with preferential tariffs ✅ Simpler, faster processes than import ✅ Target: Iraq ($9.4B), China, UAE, Turkey, Afghanistan ✅ Use TPO support (free resources)

For Importers: ✅ No value limits if using own/foreign funds ✅ NIMA dissolved → Commercial Exchange Market ✅ More complex than export but profitable ✅ HS code and standards compliance critical ✅ Professional broker recommended for first imports

Universal Success Formula:

1. Preparation: Proper licensing, education, capital
2. Partners: Reliable suppliers/buyers, professional service providers
3. Process: Follow procedures exactly, use official systems
4. Patience: First transactions challenging, persistence pays off
5. Quality: Reputation is everything in long-term

Your Next Steps:

This Week: ☐ Read "Commercial Card Requirements 1404" document on this platform ☐ Read "Customs Clearance 25 Steps" for detailed procedures ☐ Calculate your startup capital requirement ☐ Decide: Export or Import focus?

This Month: ☐ Visit Iran Chamber of Commerce for orientation ☐ Register on NTSW system (www.ntsw.ir) ☐ Identify 2-3 target products or markets ☐ Connect with 3 experienced traders for advice

Next 3 Months: ☐ Complete commercial card application ☐ Join TPO programs and attend workshop ☐ Conduct thorough market research ☐ Make first transaction (start small!)

Important Reminders:

🔴 Always use Letter of Credit for first 1-3 transactions 🔴 Check HS code and NTSW before ordering imports 🔴 Currency settlement within 6 months for exports (30% after exemption) 🔴 ISIRI standards compliance before importing regulated products 🔴 Document accuracy critical - small errors cause big problems 🔴 Use professional support - customs brokers, freight forwarders save time/money

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Success is achievable! Thousands of Iranian businesses successfully engage in international trade. With proper preparation, continuous learning, and persistent execution, you can join them.

For personalized guidance:

• TPO Export Counseling: counseling@tpo.ir | +98 21 88825200
• Chamber of Commerce Trade Dept: trade@iccima.ir

Continue your learning: Read all 12 categories on IranFacto Education Platform for comprehensive trade knowledge.

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Document Information:

• Last Updated: February 7, 2026 (Bahman 18, 1404)
• Sources: TPO, ICCIMA, IRICA, CBI, MIMT, ISIRI, professional trade consultants
• Part of: IranFacto Free Learning Platform
• Next: Read "International Trade Fundamentals" and "Commercial Card Requirements 1404"