Iraqi exports engage customs procedures, sectoral controls for regulated categories, and documentation supporting both Iraqi and destination-country requirements. The export framework is generally lighter than the import framework but engages specific considerations for sensitive categories, including oil and gas products, military and security goods, antiquities, and items subject to international sanctions or export controls. Exporters should treat the export process as a compliance activity with both domestic and international dimensions.
Export Authorisation
Most general exports do not require pre-export authorisation, but specific categories do. Authorisation requirements engage commodities including petroleum products and certain hydrocarbon derivatives, archaeological and cultural items (strictly controlled), military and dual-use equipment, certain agricultural products subject to food security considerations, and items subject to international sanctions or export controls. Exporters should confirm authorisation status before contractual commitment, since post-contract discovery of authorisation requirements typically delays performance and may breach delivery commitments.
Export Documentation
Iraqi exports typically require the following documentation:
- Commercial invoice and packing list
- Bill of lading, air waybill, or other transport document
- Certificate of origin, often required by destination customs
- Export declaration filed with Iraqi customs
- Sectoral certificates for regulated commodities
- Payment documentation where the transaction is linked to letter of credit or similar
- Destination-specific documents required by the importing country
Documentation should be prepared with attention to both Iraqi and destination-country requirements, since errors typically surface only at the destination clearance point.
Restricted and Sensitive Exports
Restricted export categories engage specific compliance requirements. Petroleum exports are subject to a separate framework coordinated through the State Oil Marketing Organisation (SOMO) and the relevant ministries. Archaeological and cultural items are heavily controlled and generally non-exportable absent specific authorisation. Military and dual-use goods engage security clearance. Items subject to international sanctions cannot be exported to sanctioned destinations or end-users, and the sanctions framework engages secondary as well as primary considerations.
Re-Export Considerations
Re-export of imported goods engages specific rules, particularly where the goods were imported on a duty-deferred basis or as temporary imports. Re-export from free zones operates under a different framework supporting trading and logistics models. Re-export of goods that originally entered Iraq under duty-paid status may engage duty drawback claims under specific conditions. Re-export structures should be confirmed at planning rather than tested at customs at the time of dispatch.
Customs Treatment
Exports are generally exempt from customs duty, though specific commodities or transactions may engage levies. The customs declaration documents the export for record purposes and supports duty drawback claims where applicable. Customs officers verify the declaration and may examine goods at the export point, particularly for sensitive commodities or where the documentation raises questions.
Export Compliance
Substantive exporters should maintain export compliance discipline including verification of the buyer and end-user, screening against applicable sanctions lists, documentation discipline supporting both Iraqi and international requirements, internal authorisation procedures for sensitive transactions, and response procedures for compliance issues. The cost of export compliance is small relative to the exposure on a non-compliant transaction.
How We Can Help
Etihad Law Firm advises Iraqi exporters on export procedures, sensitive commodity authorisation, sanctions and export control compliance, documentation discipline, and response to export-related disputes or compliance issues.