Although its relative importance has declined over the last decade compared to other export destinations, Iran remains an important market for Australia in the Middle East. Traditionally, Iran has been one of Australia's leading wheat, barley, animal oils, fats, meat and butter export destinations. Coking coal is Australia's major non-agricultural export to Iran. The Pricing Committee is the body responsible for assessing export tariffs. Export regulations in Iran are governed by the Export - Import Law.
The import of luxury or non-essential products and services are restricted. Imports of cigarettes, tobacco, cigars, cigarette paper, cigarette tips and silkworm eggs are subject to government monopoly. All foreign suppliers of equipment and machinery must have official representation in Iran.
Product certification, labelling, packaging
In addition to carrying the usual information, the gross weight of the shipment, its country of origin, the trade name and mark of the manufacturer should be indicated on the labels. Special labelling regulations apply to foodstuffs, cosmetics and pharmaceutical products intended for medical and veterinary purposes.
Importation of plants, seeds, and live animals require authorisation from the Ministry of Agriculture Jihad.
The importation of foodstuffs, medical equipment, pharmaceutical and cosmetic products require test certificates and authorisation from the Ministry of Health. Imports of computer software and hardware are subject to authorisation by the High Council of Informatics.
Documentary requirements
Four copies of commercial invoice are required. The document should indicate:
• invoice number;
• invoice date;
• pro-forma invoice;
• name and address of buyer and seller;
• quantity and description of the goods;
• order or contract number;
• weight of the goods;
• number of packages;
• payment and shipment details;
• shipping marks and number;
• L/C number;
• terms of delivery;
• Iranian customs tariff number;
• payment and expected time of delivery;
• itemised costing details (per unit and total).
Three copies of certificate of origin are required and usually certified by a Chamber of Commerce. Four copies of bill of lading are required, which must indicate: the port of departure and destination, and two copies of the bill of lading should be sent to the importer's bank. Six copies of packing list are required, evidencing shipment of goods. | 
