Background and Aim: Prior to 2018, Iran's foreign exchange resources were largely stable due to oil sales, but subsequent sanctions significantly constrained the government's ability to manage the non-oil economy, highlighting the importance of repatriating export revenues. This study aims to evaluate and critique Iran's criminal policy regarding the repatriation of export-derived foreign currency and to analyze the strengths and weaknesses of related regulations.

Materials and Methods: This research is theoretical and its method is descriptive-analytical.

Findings: The late role of the Islamic Consultative Assembly can also be criticized from various aspects, and it is necessary to reform the law in future amendments to make the criminal policy in this area more effective in terms of postponing the implementation of the law to the regulations, the inability to properly monitor the methods of returning foreign currency from exports, and granting exclusive authority to introduce violators to the working group.

Ethical Considerations: In order to organize this research, while observing the authenticity of the texts, honesty and fidelity have been observed.

Conclusion: The results of this research show that the regulations in this area are very dynamic and the government has the authority to change these regulations; however, this dynamism has prevented the development of adequate and effective enforcement guarantees for violators in this area.