In the past two decades, the Iraqi market has become one of the most important destinations for Iran's non-oil exports. However, sustaining and deepening the presence of Iranian products in this market requires a precise understanding of the factors influencing their acceptance. The aim of this study is to identify and explain the factors affecting the acceptance of Iranian products in the Iraqi market using a qualitative and exploratory approach. This research is applied in terms of purpose and qualitative in terms of method. Data were collected through 16 semi-structured interviews with experts, managers of exporting companies, Iranian and Iraqi business activists, and border distributors, and were analyzed using thematic analysis. The results showed that the acceptance of Iranian products is a multidimensional phenomenon influenced by the interaction of micro and macro factors. In the analysis process, 84 basic themes were identified in the form of 14 organizing themes and 5 global themes, including: "Product characteristics and perceived value", "Cultural and social factors", "Market and distribution infrastructure", "Human and business interactions", and "Institutional, legal, and political environment". The findings indicate that quality, competitive pricing, proper packaging, and brand credibility are necessary conditions for acceptance, but they are not sufficient; rather, cultural adaptation, social influence, accessibility and efficient distribution, trust-building in business relationships, and institutional stability also play a decisive role. Accordingly, transitioning from a price-advantage-based export approach to a market-oriented, culture-oriented, and relationship-oriented strategy is essential for sustainable success in the Iraqi market. The results of this research can serve as a practical guide for exporters and policymakers to strengthen the position of Iranian products in this strategic market.