The Iranian government can levy a number of license fees, tariffs and taxes on importers.
Most goods are subject to some kind of charge.
It is important to check with your embassy in Iran for specific information, as the particulars of import regulations change often. A general license issued by the Ministry of Commerce is required for imports into Iran. Most duties are imposed on an ad valorem basis. However, most imports are subject not only to licensing fees and tariffs, but to taxes as well. There are two official exchange rates the exporter must be aware of.