The customs affairs in Iran are under the authority of the government. The import and export of the articles carried by the passengers and tourists are exempted from custom duties, unless they are considered as trading merchandise.

After arriving in Iran, you should get a Customs Declaration Form which is available in the customs hall, fill it out with the required information, and hand it over to the customs evaluating inspectors.
The following articles are considered as the necessary items of the tourists, hence permitted to be imported and exported without being subject to any custom duties:

- Personal jewelry
- One camera
- One non professional video or filming camera and portable video equipments
- A pair of binoculars
- A portable musical instrument
- A portable radio recorder
- A portable personal computer
- First aids kit
- A camping tent with its accessories
- Sports wears such as fishing tools, excursion boat smaller that 5.5 meters long, ski boards, tennis rackets, mountain climbing equipments, diving articles, bicycle, golf articles and similar items
- Baby carriage
- wheelchair for disabled persons

1-1. One may mail foreign products and articles to anybody in Iran up to the amount of $80 without paying custom duties and commercial interests.

When departing form Iran, it is required that you fill in the Declaration Form and hand it over to the evaluating inspectors. In addition to the items brought with them, the tourists are allowed to take the following articles when leaving Iran without paying any duties, provided that they are not subject to trading:

- One or two small carpets up to the maximum size of 12 square meters
- All kinds of handicrafts
- Musical instrument
- Iranian products
- Foreign products up to 160 U.S. dollars
- All kinds of dried fruits and souvenirs
- Maximum 150 grams of wrought gold without gems
- Maximum 3 kilograms of wrought silver without gem
- Three kilograms of caviar with the stamp of Shilat Co.,and purchase receipt of the airport store.

2-1. Each passenger may legally take 10 kilograms of pistachios and 10 grams of saffron with him/her when leaving Iran.

3-1.Taking out all kinds of pets, including finch and lovebird, if accompanied by a confirmation letter issued by the Environmental Protection Organization is permitted.
3-2.Taking out all kinds of aqueous creatures and non-supported wild birds (according to hunting codes) not included in Sytis species is allowed, if an exit permit is issued by the Environment Protection Department.
3-3.Taking out all supported wild animals (according to hunting codes) is conditional upon consideration and issuance of the relevant permit by the Supervision Department of the Environmental Protection Organization
3-4.The tourists are allowed to bring in domestic animals provided that these animals have valid Health and Quarantine attestation of their country, which must be valid up to the end of their stay in Iran.

4. In case the passengers and tourists have some articles such as old pieces of handicrafts or anything that is difficult for the customs evaluators to assess their antique quality, or non-inclusion of the article in antique category, it is required that the tourist having such an item refers to the departments of the Iran Cultural Heritage and Tourism Organization in Tehran or other provinces of Iran for packing, stamping, and sealing such an article one week before exiting from Iran. The tourists who depart from the International Airport of Tehran may refer to the following address:
Department of Cultural Heritage of Tehran Province, Imam Khomeini Ave., beginning of Siye-tir St.
Tel. 66702061-6
Fax 6701635

6. The tourists and nationals of the commonwealth countries traveling to Iran are allowed to take with them the permitted articles up to the amount of the currency they have declared to the banking system and got an attestation for it after their arrival to Iran.
There is no need for a banking system attestation if the total price of the items meeting the required conditions taken out by the mentioned tourists does not exceed one thousand dollars.

7. Iranians who resided in foreign countries for at least one year with the last six months being continuous, may bring in all their home appliances, with the exception of motorcycles and boats with engines, to Iran and benefit from commercial interests and custom duties exemption.

8. Sending articles through post to foreign countries is allowed under two conditions: One that these articles should not be subject to trading; and the other, that they must not be included among forbidden articles like antiques, genuine artworks, manuscript books, coins and precious gems.
The cost of foreign products being sent by each person to foreign countries must not exceed $160. Meanwhile, sending hand-woven carpets through post is forbidden.
For more information and also getting acquainted with the last executive circulars and approvals concerning custom affairs, please see the I.R.I Customs website:
http://www.irica.org/LHomeIE.htm

10-1.On the cover of the carnet the phrase "validity for Iran" be inserted.

10-2.The name of carnet holder (proprietor, his or her representative, or driver) be the same as mentioned in the visa to Iran

10-3.The stamp "Fia/ait" (Principal Department of Customs Documents) be without any fault, change and alteration.

10-4.Carnet de passages with serial No. 7 are invalid

10-5.The persons who, for any reason, were not able to obtain their carnet de passage in their country of origin, may pay a cash deposit or a bank guarantee in order to get their temporary entrance permit. However, due to administrative entanglements this procedure is not recommended.

10-6.Iranians resident in foreign countries may bring in their private cars with carnet de passage or give bank guarantees, provided that they have stayed outside of Iran for at least 6 months before their entrance to the country.

10-7.The vehicles must be taken out of Iran as soon as the permitted period, which is 3 months long, is over. If for any reason you need to prolong your stay, please refer to the Tourism and Automobile Club of Iran.

The persons who would like to travel to Iran by van, minibus, trailer, caravan, automobile, motorcycle, or bicycle must prepare the following documents and keep them until the end of their stay in Iran:

Dress code seems to be a matter of concern for those who are to visit Iran for the first time, but the truth is that tourists have found it an interesting experience. The clothing of Iranians varies in style and color depending on the climate, customs and traditions of each religion and province. Respecting the dress code (Hijab) in Iran in the public is necessary. That means clothes should be modest and not offending the Islamic rules. However, these rules are not observed very strictly, especially for tourists and non-Muslims- just the minimum requirements:

The Islamic dress code for women has relaxed recently to include loose trousers or long skirts, suits, dresses with long sleeves or long coats and head scarves depending on the occasions and the places. Inside religious places such as mosques, holy shrines, and mausoleums women need to wear veils- a long wide piece of cloth that covers from head down to the ankles. No need to cover your face or hands.