No you cannot legally buy a truckload in a third country and ship them to Iran for sale. The embargo is total and absolute
Apple - Legal - Global Trade Compliance Information
"PROHIBITED DESTINATIONS
The U.S. holds complete embargoes against Cuba, Iran, North Korea, Sudan, and Syria.
The exportation, reexportation, sale or supply, directly or indirectly, from the United States, or by a U.S. person wherever located, of any Apple goods, software, technology (including technical data), or services to any of these countries is strictly prohibited without prior authorization by the U.S. Government. This prohibition also applies to any Apple owned subsidiary or any subsidiary employee worldwide."
In addition Apple would require any of their dealers / distributors /wholesale customers to conform to USA laws