J. Nouraei & M. Mostafavi Law Offices – 9 February 2026 – Tehran – According to the Official Gazette dated 13 Bahman 1404 (2 February 2026), the Council of Ministers, by amending its previous Resolution No. 145422/T65006H dated 01/09/1404 (22 November 2025), has made it easier for border provinces of Iran to import basic goods against their exported goods.
Basic Goods means items such as red meat and poultry, rice, vegetable oil, wheat and flour, sugar, eggs, dairy products (milk, cheese, yogurt), legumes, pasta, and medicine.
According to the above-referred Resolution, the necessary infrastructure in Iran’s Comprehensive Trading System (https://sso.ntsw.ir/) has been provided for the import of basic goods through the border provinces.
The new government resolution that amended the aforementioned Resolution is as follows:
No. H65316T/181204/ Dated 28/10/1404 (18 January 2026)
Amending paragraphs (2) and (5) of Resolution No. H65006T/145422 Dated 1/9/1404 (22 November 2025)
Ministry of Economic Affairs and Finance – Ministry of Interior
Ministry of Agricultural Jihad – Ministry of Industry, Mines and Trade
Ministry of Health, Treatment, and Medical Education
National Planning and Budget Organization
Central Bank of the Islamic Republic of Iran
National Organization of Standards of Iran
The Council of Ministers, in its meeting on 24/10/1404(14 January 2026), upon the proposal of the Ministry of Justice and pursuant to Article 138 of the Constitution of the Islamic Republic of Iran, approved:
Clause (2) and (5) of Resolution No. H65006T/145422 Dated 1/9/1404 (22 November 2025) are amended as follows:
2- The bartering of exported goods with basic goods is permitted in accordance with the procedures foreseen in this Resolution, and their import constitutes performance of the Foreign Exchange Obligation (for bringing the export earnings into the country).
Note 1- The foreign exchange required by this Clause shall be provided up to a ceiling of three hundred million dollars in excess of the subject matter of Note (6) of Article (5) of the Executive Regulations of the Law on Export and Import Regulations (amended on 10/2/1404= 30 April 2025). The Ministry of Agricultural Jihad is required to immediately, within the framework of the commodity policy, take action to approve requests received from the governorships of border provinces in the relevant system.
Note 2- Importers of goods subject to this Resolution are exempt from the ceiling and personal record restrictions. The fulfillment of the foreign exchange obligation of the exporter and the importer who uses the barter method to procure foreign exchange is subject to the clearance and definitive entry of basic goods from customs.
Note 3- All export goods other than petrochemicals, refining, steel, non-ferrous basic metals, and petroleum products are subject to this Resolution. Regarding exceptions to this issue, the Working Group on the Return of Foreign Exchange Obtained from Exports will make the necessary decisions.
5- Customs formalities for importing basic goods (standard, health and quarantine permits) will be carried out in coordination with the border governors and within a maximum of (5) days.
Note – Due to problems with sanctions and the origin market, the requirement to provide GMP and IRC for applicants importing goods subject to this Resolution for all commercial procedures, including koolbari*, border settlement, vending, and official trade, will be eliminated. Standard tests and health approval (Deputy of Food and Drug Administration of the Ministry of Health, Treatment and Medical Education) and other required tests (animal and transgenic plant quarantine, only for livestock inputs) will serve as the basis in this respect.
First Vice President – Mohammad Reza Aref
*AI Overview
“Koolbari” (or Kolbari) refers to a form of cross-border trade in Iran where individuals, known as kolbars, carry heavy goods on their backs or with pack animals across mountainous, often dangerous, borders—primarily between Iran and Iraqi Kurdistan.
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