Border markets are closed areas at the border and near the customs office that meet the standards set by the government between Iran and neighboring countries. These markets conduct business activities and exchanges within a specific annual framework. Border Market in Mahabad is one of this markets which receives a great number of foreign and domestic tourists who are interested in shopping and looking for great deals. Goods are mostly imported from Thailand, Malaysia, Korea, China, Japan, Turkey and some of the European countries and North America. These goods include video and audio equipment, cell phones, household appliances, cosmetic products and all kinds of car accessories, decorative items, clothing and footwear with various models. Right now, there are more than 40 commercial complexes, and 5 other ones are being constructed which will add up to more than 4000 shops in these 45 complexes. All these conditions and functions of Border Market in Mahabad have led a countless number of tourists and buyers from inside and outside of the country to travel to this city and buy whatever they need.