General Eligibility Criteria and Vehicle Caps
Across all vehicle import routes into Iran, several baseline criteria must be satisfied; failure to meet any of these will prevent customs clearance:
- Vehicle Age: A maximum of 5 years from the date of manufacture (in 2026, this corresponds to 2021 and 2022 models or newer, depending on clearance guidelines).
- Technical Standards: Compliance with Euro 5 emission standards or higher, alongside GCC Conformity certification, E-MARK approval, or formal type approval.
- US Origin and Assembly Prohibition: American brands and any vehicles manufactured or assembled in the United States (regardless of brand or parent company) are strictly prohibited.
- Steering Configuration: Only left-hand drive (LHD) vehicles are eligible for import.
- Used Car Warranty Exemption: Used vehicles (with more than 99 km on the odometer) are exempt from providing official dealership after-sales service and warranty certificates.
Dedicated Import Scheme for Iranian Expatriates
Under a Cabinet resolution, a dedicated legal mechanism permits Iranian nationals living abroad to import passenger vehicles under the non-repatriation of foreign exchange framework (Clause 9, Article 38 of the Executive Bylaw of the Export-Import Regulations Act). The implementation deadline has been extended through the end of 1405 (March 20, 2027), with Aprin Customs designated as the specialized clearance hub.
Applicant and Vehicle Criteria for the Expatriate Scheme
- Residency Requirement: Applicants must be at least 18 years old, with foreign residency established prior to June 11, 2025 (21 Khordad 1404) and certified via the Mikhak portal and Iranian diplomatic missions abroad.
- Purchase Date Cut-off: The vehicle must have been purchased abroad by the applicant on or before December 3, 2025 (12 Azar 1404).
- Quota: Each eligible applicant is entitled to one vehicle, which may be legally transferred and sold once cleared and issued national license plates.
- Engine Displacement Exception: Unlike the standard 2,500 cc limit on commercial imports, this scheme permits the import of gasoline-powered vehicles with displacements exceeding 2,500 cc (such as large SUVs) through the end of 1405.
| Powertrain & Engine Displacement | Expatriate Import Tariff (No FX Transfer) | Standard Commercial Tariff |
|---|---|---|
| Gasoline up to 1,500 cc | 110% | Approx. 50% |
| Gasoline 1,500 to 2,000 cc | 120% | Approx. 60% |
| Gasoline 2,000 to 2,500 cc | 130% | Approx. 75% |
| Gasoline 2,500 to 3,000 cc | 145% | Generally prohibited |
| Gasoline over 3,000 cc | 165% | Generally prohibited |
| Electric & Hybrid (Expatriate Scheme) | 100% | 4% to 15% (commercial imports only) |
Second Route: Imports into Free Trade Zones (FTZs)
Seven Free Trade-Industrial Zones (Kish, Qeshm, Chabahar, Aras, Anzali, Arvand, and Maku) operate under preferential import regimes with significantly lower duties. For a standard gasoline vehicle, the FTZ duty sits at around 6% of the CIF value.
| Powertrain | FTZ Import Duty | Vehicle Value Ceiling |
|---|---|---|
| All-Electric | 2% | — (no value ceiling) |
| Hybrid up to 2,000 cc | 4% | — (no value ceiling) |
| Hybrid over 2,000 cc | 5% | — (no value ceiling) |
| Gasoline up to 2,500 cc | 6% | — (no value ceiling) |
| Gasoline 2,500 to 3,000 cc | 8% | — (no value ceiling) |
| Gasoline over 3,000 cc | 10% | — (no value ceiling) |
The Mazandaran Free Zone and used-car imports
The Mazandaran Free Zone (Amirabad port, the Chapakrud–Mirud coastal strip and Nowshahr port) is not one of the seven free zones in the table above — it runs its own separate scheme. Under that scheme, both new and used cars have been importable since February 2026, subject to the zone's own caps: up to 5 years old, petrol engines up to 2,500 cc and a value below roughly EUR 40,000 — and only through companies licensed by the zone organisation. Personal imports are not possible, and since 23 August 2026 customs clearance and plating in a private individual's name has been halted nationwide. Province-wide circulation rests on a Cabinet resolution (March 2026), and the provincial traffic police had confirmed plating of 2022-and-newer used imports by July 2026.
An important distinction: the August 2026 headlines about used-car imports being “liberalised” refer to a national mainland scheme (cars 3–5 years old, an annual quota of about 20,000 units and a value cap of roughly EUR 13,000, via company order registration) — it does not run through Mazandaran or any free zone. Mazandaran's 2,500 cc engine cap has not been lifted for new or used cars; the 6/8/10% duty table above applies only to the seven established free zones.
FTZ License Plate Boundaries and Mainland Conversion
FTZ license plates are generally restricted to the geographic boundaries of their respective zone, with one notable policy change implemented in July 2026 (Tir 1405): vehicles bearing permanent Kish and Qeshm plates (2011 models and newer) can obtain permits to circulate across all of Hormozgan Province, including Bandar Abbas. Travel to other provinces still requires a temporary transit permit (Gozar Movaghat) subject to strict duration limits.
Converting an FTZ-registered vehicle to mainland national plates requires paying customs duties equivalent to 100% of the customs value, along with all statutory municipal surcharges, VAT, and national conformity certifications. Direct import to the mainland remains far more economical for those seeking national plates than purchasing an FTZ vehicle with plans for subsequent conversion.
Operational Tips for Sourcing Vehicles from the UAE
- Vehicle Identification Number (VIN) Verification: Many German-branded SUVs sold in the Gulf market are assembled in US manufacturing plants; these are strictly barred from mainland registration under the American assembly ban.
- GCC Specs Advantage: Vehicles built to Gulf Cooperation Council (GCC) specifications are accepted by Iran’s National Standards Organization without requiring costly modifications to satisfy E-MARK rules.
- Export Documentation: Technical history verification, proof of title authenticity, and issuing the export certificate under the eligible applicant’s name prior to vessel loading are mandatory.
- 1Verify applicant eligibility (confirm consular approval via Mikhak and substantiate pre-June 11, 2025 foreign residency for the expat quota).
- 2Inspect the VIN thoroughly to confirm non-US assembly and verify compliance with the 5-year age limit and Euro 5 emissions standards.
- 3Secure a proforma invoice and obtain official cost estimates from Aprin Customs or the destination FTZ, accounting for freight and statutory levies.
- 4Finalize the purchase, obtain export documentation in the UAE, arrange sea freight, and complete final clearance at designated customs.
Can Iranian expatriates import vehicles with engines over 2,500 cc into Iran?
Yes. Under the executive bylaw valid through the end of 1405, eligible expatriates using the non-repatriation of foreign exchange pathway can import 2,500–3,000 cc gasoline vehicles at a 145% tariff, and models over 3,000 cc at a 165% tariff.
Are non-American branded vehicles assembled in the United States eligible for import?
No. The legal prohibition applies not only to American brand names but also to any vehicle whose final assembly occurred on US soil, regardless of the manufacturer or parent company.
How are tariffs calculated for electric and hybrid vehicles under the expat scheme?
Under the latest regulatory amendment, all-electric and hybrid vehicles imported under the expatriate non-repatriation of foreign exchange procedure are subject to a 100% import duty, whereas commercial importers of clean vehicles benefit from preferential tariff rates of 4% to 15%.
Can vehicles with Kish or Qeshm FTZ plates be driven in Tehran?
Routine driving with permanent Kish and Qeshm plates is restricted to Hormozgan Province. Entering other parts of the country, including Tehran, is permitted only by obtaining a temporary transit pass (Gozar Movaghat) for a limited number of days each year.
This article is general information, not legal or financial advice. Rules change — confirm your own position with a qualified professional before deciding.
