1. Iran's gasoline import has been decreased drastically so impact of imported gasoline is not that much
doesn't change anything, still production costs are much higher than the the selling price.
2. You export crude & import gasoline. The forex you pay is difference between price of crude and refined oil plus transportation only, While you earn more forex (much needed to control free fall of IRR) by smuggling gasoline to Pakistan.
As long as the prices are lower than the production cost, this export is harmful for Iran, that's why our government plans to reimpose the limited gasoline sell per Iranians to stop these smugglings.
3. You are assuming that "smuggler" is charging price from Pakistani counter part as per price of Iranian gas stations (this is not how smuggling business work). So, no you are not giving any subsidy to Pakistanis.
4. Retail price (0.67 cents) of gasoline in Pakistan is inclusive of around 45% taxes other than profit margin of
Pakistan - So Forex outflow from Pakistan's perspective wouldn't be any different nor end consumer pays less price. Government of Pakistan incurred loss of revenues (gasoline is major source of revenue for GoP), only beneficiaries are people involved in smuggling and Iran who needs Forex because of sanctions.
Price of Gasoline in Iran is around $0.06, world's second lowest price in the world.
final price could be anything in Pakistan, but Pakistani smugglers pay way lower price to Iranian smugglers, huge difference of prices allows it to be beneficial for both of them.
Which items Pakistan imports and export to Iran on higher prices?
all the consumer goods. after all, those middlemen in Pakistan don't work for free, do they?
Good for you, but keep in mind that when you are playing proxy games with others than don't expect that those others will not try to do same against you. So, when your foes succeed in scoring point than admit failure on part your LEAs instead of scapegoating Pakistan.
Proxy is the term which you used, for us they are our allies; Palestinians, Lebanese ,Syrian, Iraqis, Yemenis, they are our allies, and unlike Zionist proxies, money isn't the source of alliance, it's Islam, and the very same Islam dictates us to support them with whatever we have, yet supporting these allies will benefit our national security too.
We never complain our enemies for being enemy, we just promise the retaliation.
The way you said scapegoating Pakistan, people may think these terrorists are attacking Pakistan from Iran, while it's vice versa, it's Iran which is victim of Pakistan's incompetency (if not conspiracy).