Three men allegedly linked to Iranian organised crime have been charged with importing more than $100 million in methamphetamine in boxes manufactured from the drug.

Australian Federal Police charged the men on February 18 after the Australian Border Force intercepted an air cargo shipment from south-west Asia.

The shipment contained 400 boxes that were allegedly fabricated out of methamphetamine, as well as hundreds of hip flasks.

Forensic testing found the methamphetamine, once extracted from the boxes, would total 110kg with an estimated street value of $101.75 million.

AFP officers removed the drugs and facilitated a controlled delivery of the shipment to the intended address in Sydney, which was allegedly accepted by a man from Telopea on February 18.

Inquiries identified him as an alleged member of an Iranian organised crime syndicate.

Officers followed the man to a shopping centre in Sydney’s west where police allege he met with other members of the syndicate.

They then followed him to a unit in Liverpool, where he allegedly started to unpack the package.

The AFP executed a search warrant at the unit shortly later, where officers allegedly found equipment used in the extraction of methamphetamine.

A drug manufacturing lab, money and electronic devices were also allegedly found in the unit.

At the same time, investigators executed a search warrant at a rental property in Carlingford, believed to be linked to the importation.

A 40-year-old Melbourne man inside the property allegedly fled while police arrested a 41-year-old man from Baulkham Hills.

The 40-year-old was arrested a short time later with the help of the canine unit. 

An active clandestine lab was allegedly found at the home, as well as 9kg of pre-manufactured methamphetamine and electronic devices.

All three men were charged with attempting to possess a commercial quantity of a drug.

They fronted the Downing Centre Local Court, with their next appearance scheduled for April 16.

They face a maximum sentence of life imprisonment if convicted.