Iranians are very formal and it will take several meetings before a more personal relationship can be established. This is particularly true for government officials, representatives of state controlled companies and foundations. Negotiations will be long, detailed and protracted.
Exchange of gifts is a tradition among private sector business people. Along with the social customs, certain additional business etiquettes should be realized prior to interaction with Iranian businessmen. Although officials of the Islamic Republic are not allowed to wear a tie, it is very common
for visiting foreigners to do so though proper business attire need not include a tie in Iran. Women must adhere to the Islamic dress code referred to below. It is important to note that most officials will not shake hands with a member of the opposite sex, especially in public. It is highly recommended not to create an awkward situation by extending one’s hand. The same is true for private citizens who are particularly religious