People may import the
following items into Iran without incurring customs
duty:
A reasonable quantity of cigarettes.
A reasonable quantity of perfume for personal use.
Gifts on which the import duty / tax does not exceed US $80.
Controlled and prohibited items
Prohibited items include alcoholic beverages,
all horticultural and agricultural goods including seeds and soil,
living (or collection). Also bacteria, fungi, insects, nematodes
or viruses, live birds, animals and their products, or old books
or magazines.
Penalties for being in possession of narcotics are very severe.
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