Country profile
Iran
IR · IRNAs of: 6/23/2026Energy exporter and INSTC transit country on the Persian Gulf
Iran is a key energy and transit country on the Persian Gulf. Shahid Rajaee port in Bandar Abbas handles most container traffic, while Chabahar on the Gulf of Oman is a deep-sea port giving access to the Indian Ocean while bypassing the Strait of Hormuz. The country is a central link in the INSTC north-south corridor. Comprehensive UN, EU, Swiss and US sanctions have shaped trade and payment flows since the 2025 snapback.
Overview
Iran (IR) is a major energy and transit country in Western Asia, bordering Iraq, Turkey, Armenia, Azerbaijan, Turkmenistan, Afghanistan and Pakistan, with coastlines on the Caspian Sea, the Persian Gulf and the Gulf of Oman. Its foreign trade is dominated by crude oil, natural gas and petrochemicals, while the country depends on imports of machinery, technology and consumer goods. Customs clearance is handled electronically by the Islamic Republic of Iran Customs Administration (IRICA) through the EPL system with a risk-based green/yellow/red channel. The standard VAT rate is 10 percent (2026). Shahid Rajaee port in Bandar Abbas handles most container traffic, while Chabahar on the Gulf of Oman provides deep-sea access to the Indian Ocean bypassing the Strait of Hormuz. Iran is a central link of the INSTC north-south corridor. Since the 2025 sanctions snapback, comprehensive UN, EU, Swiss and US sanctions strongly shape trade compliance and payment processing.
Mentioned countries
Customs & Import/Export
Customs authority
Islamic Republic of Iran Customs Administration (IRICA / Gomrok)Import system
Electronic clearance via the IRICA EPL system with a risk-based channel procedure (green/yellow/red); connected to the Comprehensive Trade System (NTSW).
Export system
Export declarations are filed electronically via EPL/IRICA and the Comprehensive Trade System; exports are in principle exempt from value added tax.
Import VAT
- Standard rate 10 percent (as of 2026
- parliament rejected an increase to 12)
- special rates tobacco 12, fuel 20
- plus customs duty and Commercial Benefit Tax on CIF value.
Import documents
- Commercial invoice
- Packing list
- Bill of lading / air waybill
- Certificate of origin
- Proforma registration in the Comprehensive Trade System
- Order registration (Sayt) and currency allocation
Export documents
- Commercial invoice
- Packing list
- Bill of lading / air waybill
- Certificate of origin (chamber of commerce)
- Export declaration EPL/IRICA
Origin proofs / FTA
Preferential origin under the EAEU-Iran Free Trade Agreement (in force since 15.5.2025, covering about 90 percent of goods) and ECO; certificate of origin issued by IRICA and the Iranian chamber of commerce.
Restricted & prohibited goods
Import bans include alcohol, pork and goods contrary to Sharia or public order; many goods require permits and registration.
Export controls & sanctions
Heavily sanctioned: UN snapback in force since 27.9.2025 (arms embargo, listings); EU reimposed JCPOA measures; Switzerland revised the Iran Ordinance since 12.12.2025; US OFAC embargo (ITSR).
Without warranty — always verify with freight forwarder/customs agent and official authorities.
Customs / Import / Export (Asia) — General process
Quick operational overview for international shipments to Asia. Product requirements, certificates, and clearance processes can vary significantly by destination.
Documents (typical)
- Commercial invoice (description, value, Incoterms)
- Packing list (weights, dimensions, packages)
- HS code / tariff classification
- Proof of origin / preference docs (where relevant)
- Depending on goods: certificates/compliance documents
Process (simplified)
- Prepare export (docs, HS code, origin)
- Import clearance in destination country (declaration, possible checks)
- Release and delivery; duties/taxes according to classification and value
Common pitfalls
- Vague description or missing HS codes → delays and clarifications
- Incoterms unclear: who clears customs/pays charges?
- Incomplete origin data → preferential treatment may not apply
- Inconsistent documents (invoice vs packing list vs shipment data)
Important: Requirements depend on goods, origin, Incoterms, value, and consignee. When in doubt, confirm with your broker/forwarder and official sources.
Official links
Note: regional/general sources. Country-specific authority links will be added iteratively.
Trade
Freight Infrastructure & Transport Network
Transport relevance
Cargo airports
- Imam Khomeini International Airport, Teheran (IKA)
- Mehrabad, Teheran (THR)
- Mashhad (MHD)
- Shiraz (SYZ)
Seaports / access ports
- Shahid Rajaee / Bandar Abbas (Persian Gulf)
- Bandar Imam Khomeini
- Bushehr
- Chabahar / Shahid Beheshti (Gulf of Oman)
- Bandar Anzali (Caspian Sea)
- Amirabad (Caspian Sea)
Road corridors & border crossings
- INSTC road axis Bandar Abbas-Tehran-Astara
- Bazargan (Turkey border)
- Bashmaq/Parviz Khan (Iraq border)
- Dogharoun (Afghanistan border)
Rail corridors
- INSTC rail corridor (Bandar Abbas-Tehran)
- Rasht-Astara (under construction)
- Tehran-Mashhad
- Connection to Turkey (Razi) and Turkmenistan (Sarakhs)
Top trade lanes
- China
- United Arab Emirates
- India
- Turkey
- Russia
- Iraq
Risk & Operational Notes
Risk notes
Very high compliance and payment risk due to comprehensive sanctions and SWIFT exclusion; tensions around the Strait of Hormuz; explosion at the Shahid Rajaee port in April 2025.
Seasonal & weather risks
Extreme summer heat above 45 degrees in the Persian Gulf, dust storms in the south, pronounced earthquake risk nationwide, and snowfall in mountain regions in winter.
Current logistics notes
Since the 2025 UN snapback, sanctions and banking conditions have tightened; payment processing is more difficult; INSTC and EAEU trade with Russia is gaining importance; Hormuz risk has increased.
As of: 2026-06-23
Operational notes – no claim to completeness. Verify with your freight forwarder and official sources.
Airports in this country
Latest News
Sources & Data Confidence
Source references without warranty. For legal/tax decisions consult official authorities.
FAQ
Which sanctions apply to trade with Iran in 2026?
Since the UN snapback of 27.9.2025, the UN sanctions that had previously been lifted under the JCPOA are back in force (including the arms embargo and listings). The EU has reintroduced its measures, Switzerland implements them through the revised Iran Ordinance (in force since 12.12.2025), and the US maintains a comprehensive OFAC embargo. Every shipment requires a careful sanctions and goods review.
What is the import VAT rate in Iran?
The standard rate is 10 percent (as of 2026; parliament rejected an increase to 12 percent). Special rates apply to certain goods, such as 12 percent on tobacco and 20 percent on fuel. Basic foodstuffs, medicines and books are exempt. In addition, customs duty and the Commercial Benefit Tax are charged on the CIF value.
Which customs authority is responsible in Iran?
The responsible authority is the Islamic Republic of Iran Customs Administration (IRICA, locally Gomrok) under the Ministry of Economy and Finance. Clearance is carried out electronically via the EPL system with a risk-based channel procedure (green, yellow, red).
Through which ports does goods traffic to Iran pass?
The most important port is Shahid Rajaee in Bandar Abbas on the Persian Gulf, which handles the bulk of container traffic. Chabahar on the Gulf of Oman is the only deep-sea port with direct access to the Indian Ocean. On the Caspian coast, Bandar Anzali and Amirabad are relevant.
What is the INSTC and what role does Iran play in it?
The International North-South Transport Corridor (INSTC) connects India via Iran with Russia and Northern Europe. Iran is the central transit link; Bandar Abbas serves as the southern endpoint, and rail projects such as Rasht-Astara are meant to close the gap on the western Caspian route.
Which goods may not be imported into Iran?
Prohibited items include alcohol, pork and goods that violate Sharia or public order. Many goods require permits and registration and must be declared in advance in the Comprehensive Trade System.
Are there tariff preferences for imports into Iran?
Yes. The full free trade agreement between the Eurasian Economic Union (EAEU) and Iran has been in force since 15.5.2025 and covers about 90 percent of the tariff nomenclature. Preferences also exist under ECO. For Swiss exporters, there is no free trade agreement with Iran.
Which trade partners are important for Iran?
Which logistics terms are especially relevant for Iran?
For international shipments, these terms are a good quick start:
Next steps
Matching tools and partners