Iran Duty Free

Duty Free: 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 items: Alcoholic beverages; all horticultural and agricultural goods including seeds and soil; living (or collection); bacteria, fungi, insects, nematodes or viruses; old books or magazines; live birds, animals and their products.
Penalties for being in possession of narcotics are very severe.