I asked ChatGPT again for the source of 147, with that quote, which replied me:

> I don’t know the full list of those 147 countries because the publicly available World Bank summary statistics provide only the total number, not a ready-made list of all partners. The detailed underlying data (e.g., from UN Comtrade or the World Bank’s WITS interface) would be required to extract the complete set of partner names.

So I went to the World Bank WITS for Iran's oil exports and the latest data shows 65 partner countries: https://wits.worldbank.org/CountryProfile/en/Country/IRN/Yea...

These are just for the oil. Probably the number of countries with any active trade with Iran is higher.

( PS: Also don't get me wrong; I didn't ask the question or did the research to try to prove you wrong; I am just curious to learn more about it. I was primarily curious how is still a trade with Iran, and if the sanctions against Iran has ever changed since 2022 - especially after Russian invasion of Ukraine )