I just crossed from Iran into Iraqi Kurdistan in the last few days and just wanted to share my experiences. I tired to cross at both border crossings; so here's the info.
Marivan - Panjwin Crossing (Sanandaj {Iran} - Sulaymaniyah {Kurdistan})
I made the 3 hour journey out there from Sanandaj as I heard that the border is open (which it technically is) and would have been perfect for my itinerary. They were all very friendly about it and the Iranian Chief invited me into and gave me some smokes and tea while I explained what I was wanting to do. He had no problem with me exiting Iran there but after a phone call with the Kurdistan commander on the other side it is not possible to enter Kurdistan from this border point.

Side note
This border crossing is open for foreigners traveling the other way ie. Iraqi Kurdistan into Iran.... assuming of course you already have your Iranian visa in your passport!
If for some reason you do want to come out to this border crossing from Iran you can take a minibus from Sanandaj at the minibus terminal (not at the main terminal) and after 3 hours you will be dropped of in Marivan where you then take a taxi to the border check point. As i got there so late there were no more buses, so they arranged for a taxi from the border all the way to Sanandaj for 60,000IR which is a very good price I thought.

Piranshar- Rayat Crossing (Orumiyeh {Iran} - Erbil {Kurdistan})
This border crossing is definitely open to foreigners.
I was originally going to take a taxi from Piranshar to the crossing point but after arriving found there was a bus directly to Erbil which in my tired state had no hesitation taking.
To get to Piranshar I took a bus from the main bus terminal in Orumiyeh which took about 2 hours, I took the 6am bus and it cost me 30,000IR.
The bus from Piranshar to Erbil leaves at 11am every day and actually starts is journey in Orumiyeh 2 hours before, although I was told that it is cheaper to get a local bus to Piranshar and then get on. From Piranshar to Erbil is cost $30USD and after leaving at 11am got to the border 20 minutes later. Like usual everyone got off the bus and went through themselves and the whole process took about 2 hours total.
After you have your exit stamp from Iran you are thn walk across and taken to the first building on the Iraqi Kurdistan side where you are given a basic medical check for fever (ie. Swine Flu) with a look in your mouth and a temperature check then its a hand baggage search before leaving the building and entering another to get a photocopy of your passport before being taken to yet another building. The bus hasn't really timed things well as by the time you get to the last building they are on there lunch break and so have to wait for there return. Pretty simple process, they ask a few questions about where you are going etc and give you a stamp valid for 10 days tourist entry. The whole thing is free and I was never asked for any contact details of anyone in Iraqi Kurdistan.
Once every one is on the bus its off to Erbil. If you ask the driver nicely he will stop at the next village where there is a foreign exchange for most currencies including Iranian Rials, like with any of these places I wouldn't go exchanging all you weekly budget here but just enough to get a taxi to your hotel and maybe a nights rate. A fuel stop, restaurant stop, toilet stop and 10 checkpoints later we arrived in Erbil at around 7pm in the central area of town. So 7.5 hours all together with the 30 minute time difference with Iran
They did tell me that there is a return bus every day from Erbil to Orumiyeh although I have no idea where this leaves from and at what time.
For me the price seemed like alot but after a few tiring days before I couldn't be bothered with all the hassle of other ways and I guess the only down side to taking the bus was that you have to wait for the rest of the bus at the border crossing and when checking passports at the check point, although there was only about 20 people on the bus I took so not as bad as it could be.

 

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