Iran is an active but highly specific trading destination. According to the European Commission, total trade in goods between the EU and Iran reached €3.7 billion in 2025, with EU exports amounting to approximately €3 billion and imports from Iran to €0.8 billion. Despite regular deliveries to Iran, this route requires considerably more careful preparation than standard transport within Europe because of the checks, restrictions and more complex documentation.
Why customs clearance for Iran begins before loading
For transport to Iran, customs preparation begins before the cargo is loaded. Knowing where the truck must arrive is not enough. From the outset, it is necessary to establish what the goods are, their HS code (the international tariff code), who the consignee is, the origin of the goods, the applicable Incoterms, whether certificates are required and whether the Iranian importer has prepared the necessary documents.
If the commercial invoice names one consignee, the CMR lists another and the Iranian Import Order has been issued for a third company or for a different description of the goods, clearance will be delayed. The importer’s details, product description, HS code, origin, value and payment method must therefore be clarified in advance.
At A Logistics we address these checks while preparing the quotation. We do not treat transport to Iran merely as a route, but as a complete operation in which the documents, customs requirements and the consignee’s readiness are just as important as the transport itself.
The first check: may the goods be exported to Iran?
Before transport is arranged, it must be established whether the goods fall within a prohibited or restricted category. For Iran, this can affect specific groups of goods: arms, ammunition, military vehicles and parts; equipment that may be used for internal control and repression; technology and software for monitoring or intercepting internet and telephone communications; certain equipment for the oil, gas and petrochemical sectors; gold, precious metals and diamonds; certain marine equipment; graphite and some raw or semi-finished metals, including aluminium and steel; and certain specialized industrial software.
General descriptions such as “machine”, “spare part”, “electronic module”, “controller” or “equipment” are therefore insufficient. A practical check requires precise information about the goods, their use, the machine or system to which they belong, whether they contain electronics or controls, who the end user is and whether authorization is required. An ordinary mechanical component may be relatively straightforward to clear, while an electronic module, sensor, controller, specialized software or component for energy equipment requires much more careful verification before loading.
Documents that must be ready before the truck departs
Official Iranian guidance lists the following principal import documents:
- commercial invoice — containing information about the seller, buyer, value, currency, origin and description of the goods;
- packing list — stating the number of packages, net and gross weight, dimensions, markings and method of packing;
- certificate of origin — issued by a competent chamber of commerce and certifying the origin of the goods;
- transport document — the guidance lists a Bill of Lading or Air Waybill, while for road transport the document normally used is the CMR consignment note;
- insurance certificate — where applicable under the delivery terms;
- approved Import Order — required for customs clearance in Iran;
- additional documents depending on the type of goods — for example health certificates, sanitary or phytosanitary documents, certificates of conformity or a safety data sheet for chemical products.
The information must be consistent throughout. The description, quantity, value, currency, net and gross weight, number of packages, origin and other details must match across all listed documents.
The HS code
The HS code determines the tariff classification of the goods and can indicate whether a duty, authorization, certificate, prohibition, restriction or additional inspection applies. Exports from the EU use TARIC, the integrated tariff of the European Union. The European Commission states that TARIC combines measures relating to the common customs tariff and commercial and agricultural legislation, including prohibitions and restrictions, and that its data is transmitted daily to the national customs administrations.
The difficulty is often not only the product description but the tariff classification itself. Two apparently similar parts may fall under different codes if they differ in function, material, application or degree of completion. The code must therefore be selected according to the actual characteristics of the goods, rather than the most general commercial description used on the invoice.
Checking the consignee, end user and payment method
For Iran, checks concern not only the goods, but also who will receive them, who will pay for them and how they will be used. Official Iranian guidance states that direct imports by foreign exporters are not permitted and that foreign suppliers must work with an Iranian importer or an authorized agent.
At least the following information must be clear before loading:
- the full legal name of the Iranian consignee;
- its address, registration details and contact person;
- the end user, if different from the buyer;
- who pays for the goods and through what mechanism;
- whether the consignee is authorized to import the specific goods;
- whether the Import Order covers the same goods, value, origin and HS code.
If the buyer, consignee and end user are different companies, this must be clarified before transport is booked. Once the cargo is at the border, any change to the consignee, value or description can lead to waiting time and additional checks.
The Iranian Import Order: a frequently underestimated document
The Import Order, also known as Sabt Sefarsh, is one of the most important documents for commercial imports into Iran. Official guidance from the Iranian Ministry of Foreign Affairs states that all import consignments must be registered electronically through the Comprehensive Trade System before shipment and that an approved Import Order is mandatory for customs clearance.
The Import Order must be approved for the specific consignment; a general registration of the importer is not sufficient. Its details must correspond to the commercial invoice and packing list, including the description of the goods, HS code, value, currency, origin, quantity and consignee details. If the registration was issued for different goods, a different code or a different value, the customs broker in Iran may be unable to submit a correct clearance declaration. The resulting delay is not caused by transport but by the need to correct the documents or update the registration before customs clearance.
At A Logistics we address this issue during preparation. When shipping goods to Iran, it is better to wait for confirmation of the Import Order than to dispatch a truck with an incomplete set of documents.
Export clearance from Bulgaria or another EU country
On the European side, export involves electronic customs declaration, an EORI number, an export declaration, an MRN and potentially a physical or documentary inspection. The Bulgarian Customs Agency states that declarations for imports, exports and other customs procedures are submitted electronically and that economic operators use an EORI identification number.
Goods leaving the customs territory of the Union are under customs supervision and may be subject to customs controls. The Customs Agency states that customs authorities release goods for exit provided that they leave in the same condition as when the export or re-export declaration was accepted.
At A Logistics we treat export clearance as part of the overall transport organization, not as a separate formality before departure. This is particularly important when the shipment passes through a warehouse, is transshipped or is consolidated from several suppliers. We clarify in advance who the exporter is, how the load units will be prepared and whether the details in the invoice, packing list, CMR and export declaration match, reducing the risk of corrections and delays.
Import customs clearance in Iran: what depends on the local importer
Clearance in Iran is generally not controlled solely by the Bulgarian consignor or carrier. The Iranian importer or local customs broker submits the declaration, presents the Import Order, permits and supporting documents, and pays the duties, VAT and other charges. Official Iranian guidance states that customs authorities check the documents, assess the value, may carry out a physical inspection and release the goods after the formalities have been completed and the applicable charges paid.
It is therefore important not to consider only the Bulgarian side of the operation. If the Iranian partner is not prepared from a documentary perspective, even the fastest route and best-organized truck will not resolve the problem. A Logistics can coordinate transport, export clearance, transit and the preliminary document check, but local clearance must be prepared by the Iranian party.
Special cases: machinery, spare parts, chemicals, pharmaceuticals, food and dangerous goods
For these categories, it is important to verify not only the commercial name but the product’s actual purpose. A spare part, electronic module or controller may appear to be a standard component, but if it is intended for a specific machine, industrial system or equipment subject to a stricter regime, customs clearance may require additional documents.
Checks must be specific to each group of goods:
- machinery and equipment — model, serial number, technical description, purpose and the presence of electronics, controls or software;
- spare parts — the machine for which they are intended, their function, material and whether they are a critical component;
- chemicals — MSDS, composition, packaging, ADR check, export restrictions and transport conditions;
- pharmaceutical and medical products — permits, batches, expiry dates, temperature requirements and conformity documents;
- food, cosmetics and agricultural products — health or phytosanitary documents, labelling, expiry dates and the requirements of the local regulator;
- potential dual-use goods — a preliminary check before loading, rather than a decision on the day of dispatch.
Official Iranian guidance states that food, pharmaceutical products, cosmetics and agricultural products require approvals from the relevant ministries and that certain categories may require inspection or certification before shipment.