One of the most important commercial-economic activities of any country, which has a high profit and a very important role in the country’s economy, is related to the export of goods. Exporting goods is one of the international business activities, during which traders and merchants take goods out of the country and import currency into the country. In other words, based on the definition provided by the customs of the Islamic Republic of Iran, the export of goods means the removal of goods and products from the customs territory of the producing country, which is accompanied by compliance with the laws related to export and import. Customs exports are classified into two types: temporary and permanent.