A vehicle that imports a number of passengers from another country and then returns from the same route will not be subject to foreign transit laws.
Transit formalities intended for vehicles should only be performed at customs offices designated for authorized transit. The list of all these customs is determined by the customs of the Islamic Republic of Iran.
If there is an intention to import goods into the country and that goods are among the permitted goods, it can be imported by considering the transportation laws, but if it is among the unauthorized goods, an import permit must be obtained.
Customs may authorize the issuance of a transit permit for goods whose import is unauthorized in accordance with the general regulations on export and import.
If non-Iranian nationals enter the country for foreign transit and carry weapons with them, the customs can decide according to the laws of the country whether the weapons are allowed to enter or not.
In foreign transit, a car must be used for the entry and exit of goods from the borders of the country so that the importer can import the car at his own discretion or with the commitment of the government.
If it is not possible to ship quickly to the destination in foreign transit, the importer must keep the goods in the customs warehouse and pay for it until the time of clearance.