Never mind the United Nations: Iran just slapped sanctions on itself.

Tehran yesterday started gasoline rationing, sparking riots that destroyed at least 12 Tehran gas stations.

The irony is delicious: Iran controls the world’s third-largest known petroleum reserves, but its refineries are so dilapidated that it must import 40 percent of its gasoline.

Government gas subsidies, meanwhile, keep prices unrealistically low – and, thus, demand artificially high.

Which leaves the regime in a box: It can tamper with the subsidies only at great political peril – but it can’t meet the demand for a product that they generate.

Complicating matters further is a stagnant economy, with inflation approaching 30 percent a year.

No wonder Iranians – especially students and workers – are growing increasingly restless.

Even as Tehran tries to divert domestic attention away from its problem by spreading its ideology and influence abroad, the situation grows ripe for exploitation by Washington and its allies.

Rather than wring its hands over Iranian adventurism in Iraq, Syria and Lebanon, the West can squeeze Tehran’s refined petroleum supplies a bit – slowly, subtly – but surely.

The mullahs are really good at dishing it out.

It’s time to see if they can take it.