Iran has long been regarded as one of the most important trading centers in the world due to Iran being on the path of Silk Road. With the passage of time and the advancement of science and the subsequent shift in business practices, the rules governing trade in goods have undergone many changes. One of these changes is the evolution of import and export of goods. In the past, declaring the need for goods or services was a necessity for entering the country, but now, in addition to the need for the invoice, other factors also affect this. With the development of human knowledge and geographical divisions, the rules of export and import of goods to the borders of the country are approved and implemented more strictly. In the meantime, the rules of importing goods are of particular importance given the direct connection with the satisfaction of the essential needs of the community.