In Germany, Euler Hermes pointed out that they can no longer transfer money, as the banks no longer take over transfers. It may be wise to avoid the use of the ATA Carnet for Iran until further notice.
A temporary import to Iran without a carnet is possible. The importer may alternatively apply for a temporary import license in advance. In this case, however, a deposit must be deposited with the customs.
Source: IHK Köln (2018)