From the Ontario Exports Inc.
http://www.ontarioexportsinc.com/fil.../pdfs/english/ CountryProfiles/Middle_East/IRN.pdf
"Most Canadian goods being exported to Iran do not require an export permit. However, where exports involve sensitive technologies or possible military applications, exporters should consult the Department's Export Control list on the Internet at
www.dfait-maeci.gc.ca or call the Export Controls Division.
Because the United States has an embargo against Iran, Canada does not allow the re-export of US-origin goods from Canada to Iran. Companies who wish to export goods to Iran that have American content should contact the Export Controls division to see about obtaining an export permit.
The United States has eased the implementation of the Iran-Libya Sanctions Act (ILSA), effectively removing the threat of punitive sanctions on invest in Iran's energy industry. There is strong international opposition to third-country sanctions.
Import penetration in Iran has dropped significantly from the early 1990s. It will continue to remain below 30% in the near-term - which is still above the global average."
From United States Department of the Treasury
Iran - exports to Iran are expressly forbidden. Imports from Iran are forbidden except for some foodstuffs and carpets (!)
http://www.treas.gov/offices/enforce...tions/iran.txt