The primary role of IRICA is to regulate and control the flow of goods in and out of the country. The customs authority is responsible for enforcing customs laws and regulations, collecting customs duties and taxes, facilitating trade, and ensuring compliance with international trade agreements. IRICA manages customs procedures at entry and exit points, including airports, seaports, and land border crossings. It carries out inspections, assessments, and clearances of imported and exported goods, ensuring compliance with customs regulations, tariff classifications, and valuation rules.

The Customs of the Islamic Republic of Iran plays a pivotal and restrictive role in the country's entry and exit as the country's economic frontier. Import and transit of goods and collection of import duties, customs duties and related taxes, technical requirements, and trade facilitation. The Customs of the Islamic Republic of Iran, to perform its legal duties, determines the levels of executive units required without observing the rules and divisions of the country and Article 1 of the Civil Service Management Law, in proportion to the volume and type of activities. 

The assigned missions are prepared by the Customs of the Islamic Republic of Iran and after the approval of the Minister of Economic Affairs and Finance, are approved by the Council of Ministers. The Customs of the Islamic Republic of Iran include the Central Headquarters of the Iranian Customs and the Customs and Enforcement Customs. It is as follows: 

• Applying government policies in the field of export and import and transit of goods
• Recognition and collection of import duties and other legally receivable funds by the Iranian Customs 
• Carrying out legal formalities for clearance and delivery of goods to the owner or representative

Importers and exporters are required to submit customs declarations to IRICA, providing details about the goods, their value, origin, and other relevant information. These declarations are used to assess customs duties, verify compliance, and track trade statistics. IRICA conducts inspections and surveillance to prevent smuggling, counter illicit trade activities, and enforce customs regulations. It collaborates with other law enforcement agencies to combat smuggling, intellectual property violations, and other customs-related offenses.

His legality and review of clearance documents in order to verify the conditions of clearance and receipt of deductions received or refund of excess receipts - control and supervision of the passage of goods through the territory of the country Customs regulations on exemptions and prohibitions in the sector Definitive exports, temporary exports, definitive imports, temporary imports, cabotage, internal transit of goods, transfers, border clearing transactions, free shops, political packages and couriers, and international mail. And customs smuggling, abandoned and confiscated goods 

• Predicting and providing the necessary infrastructure for the implementation and deployment of new systems, procedures, and methods, such as a single-window in customs activities.
• Collecting, analyzing, and publishing import and export statistics.
• Examining and identifying obstacles within the customs system and planning measures to eliminate them.
• Inspecting the actions and behavior of customs personnel, identifying any violations or administrative faults, inspecting customs executive units, supervising their performance, and organizing the quantity and quality of entry and exit points.
• Ensuring that goods owners adhere to relevant laws and regulations.
• Expanding international relations by entering into bilateral and multilateral customs agreements and memberships, actively engaging with international and customs organizations in accordance with the seventy-seventh principle (1) of the Constitution and related laws.
• Observing the recommendations of the World Customs Organization and complying with contracts and agreements exchanged within the framework of relevant laws and regulations.
• Utilizing advanced tools to enhance efficiency and improve customs procedures.
• Establishing necessary arrangements to facilitate trade, promote exports, and streamline the movement of goods.
• Streamlining customs processes to support tourism development.
• Fulfilling other customs duties as stipulated in this law and related regulations.

IRICA is actively engaged in trade facilitation initiatives to simplify and streamline customs procedures. It promotes the use of advanced technologies, such as automated customs systems and electronic data interchange, to enhance efficiency, reduce clearance times, and improve transparency. IRICA participates in international customs forums and organizations, such as the World Customs Organization (WCO), to exchange information, adopt best practices, and align customs procedures with global standards. It also engages in bilateral and multilateral customs agreements to promote trade facilitation and cooperation.

IRICA administers customs tariffs, which are the duties imposed on imported goods. The customs authority determines tariff rates and trade policies in accordance with national laws and international agreements. It also implements measures such as import/export restrictions and quotas as necessary. IRICA assesses the value of imported goods for the purpose of determining customs duties and taxes. It follows international customs valuation methods, such as the World Trade Organization (WTO) Valuation Agreement, to ensure fair and transparent valuation practices.