Overview
The following goods may be imported into Iran without incurring customs duty:

? A reasonable quantity of cigarettes.
? Reasonable quantity of perfume for personal use.
? Gifts on which the import duty/tax does not exceed US$80.

Prohibited Imports
Arms and ammunitions; CDs and DVDs; any written, printed or recorded materials against the Islamic and national beliefs of the country; satellite telephones; all horticultural and agricultural goods including seeds and soil; gambling tools; alcoholic drinks; narcotics. Penalties for being in possession of narcotics are very severe.