Due to the increase in the volume and importance of data and the increase in the security of information systems, the topic of data governance, providing solutions related to data management, ensuring the quality, accuracy, and adherence of data has become important.research was conducted with the aim of identifying the antecedents and consequences of presenting a financial data governance model in Iranian Customs using a qualitative approach. Participants in this study included 18 senior and middle managers of customs, academic experts specializing in financial data governance and information technology, and private sector experts active in the fields of logistics and trade with more than 10 years of work experience Which were identified using non-probability judgmental and snowball sampling methods through semi-structured interviews until reaching theoretical adequacy of antecedent and consequential indicators, Its validity and reliability were confirmed using the four criteria of the concept of trustworthiness of Guba and Lincoln, and the reliability between the two coders for the interviews conducted according to the Holst formula was 0.91, which confirmed the reliability of the codings. After conducting interviews with experts, the results of this study included identifying the antecedents of data governance in Iranian customs, namely: promoting economic efficiency and facilitating trade through data-driven intelligence, strengthening national security and combating organized crime through data integrity and credibility, Creating transparency and accountability as the basis for good governance, fighting corruption, and organizational agility and resilience in the face of changes. The research results also highlight the most important consequences of financial data governance in Iranian customs, in order of priority, under the title of transformation in the customs business model, the emergence of a data-based ecosystem, creating new economic value, increasing cyber resilience, and reducing operational and credit risks. The results of this research show that in today's business environment, faced with complex cyber threats and increasing operational risks, investing in data governance is actually an investment in the organization's long-term flexibility, stability, and security, Data governance ensures the smooth and secure flow of information between all internal and external stakeholders by creating a centralized and reliable data repository