Iran and the United States are holding high-level talks in Oman aimed at restarting negotiations over Tehran's nuclear programme.

Iranian Foreign Minister Abbas Araghchi and US Middle East envoy Steve Witkoff are leading their respective delegations in what Iran insists are “indirect talks” focused solely on the nuclear issue.

"Our intention is to reach a fair and honourable agreement from an equal position," Araghchi told IRIB reporters upon arrival in Oman earlier on April 12.

"If the other side enters with the same position, there will be a chance for an initial understanding that could lead to a negotiation process."

The talks come as US President Donald Trump has threatened military action if Iran fails to halt its nuclear programme, which has advanced significantly since Trump abandoned the 2015 nuclear deal during his first term.

According to sources close to the US negotiation team, American negotiators are looking for the merger of the Islamic Revolutionary Guards Corps (IRGC) and the regular army, while Iran is looking for specific economic incentives to move forward with the limited talks.

Iran has enriched uranium to 60%, close to weapons-grade levels, though Tehran maintains its nuclear programme is for civilian purposes only. Western nations believe Iran intends to build atomic weapons.

Supreme Leader Ayatollah Ali Khamenei has given Araghchi "full authority" for the talks, according to an Iranian official who spoke on the condition of anonymity due to the sensitivity of the matter.

US Secretary of State Marco Rubio expressed hope the talks would lead to peace, stating: "We've been very clear what Iran is never going to have a nuclear weapon, and I think that's what led to this meeting."

The negotiations occur against a backdrop of regional instability, including wars in Gaza and Lebanon, direct missile exchanges between Iran and Israel, and the fall of Bashar al-Assad's government in Syria in December.

Iran has cautioned neighbouring countries hosting US military bases that they would face "severe consequences" if involved in any American military action against Iran.

Tehran's regional influence has diminished significantly since the start of the Hamas-Israel conflict, with its "Axis of Resistance" allies either weakened or dismantled.