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Does a moped need a Carnet de Passage for Iran?
No, because a CPD is a bond that guarantees that duty will be paid if the object/s is/are not re-exported according to regulations. There is always the alternative of paying the duty instead. In the case of Iran and second-hand scooters the duty is 55% and there is a sales tax of 9%, so in all 68.95% of the declared value of the scooter.
There is a list of countries with CPD issuing facilities at AIT where the link shown for Spain includes:
Additionally, the issue of carnet de passages has an approximate cost of 230 euros. May vary depending on the format, 10 or 25 sheets, the printing languages ββis French and English.
The validity of this card in any of the two formats is one year.
Banks usually charge a figure close to 100 euros for the issuance of the guarantee, regardless of the amount itself of it.
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Although this article is very old: There's a manual how to enter without carnet to Iran http://travel.s1ck.ch/desktop/#blog/31/164/2014/09/entering-iran-without-carnet-de-passage.html