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Import Procedures in Iraq

Import procedures in Iraq are the sequence of administrative and operational steps required for the lawful importation of goods through Iraqi points of entry. The procedural framework is established principally by the Customs Law No. 23 of 1984 (as amended), supplemented by the implementing regulations and circulars of the General Authority of Customs (الهيئة العامة للكمارك), the Commercial Agency Law No. 79 of 2017 governing the capacity to import for trading purposes, the Standards and Quality Control Law No. 54 of 1979, and sectoral instruments addressing specific categories of goods. Within the Kurdistan Region of Iraq, customs administration is conducted by the KRG customs authorities at the border crossings within the Region.

Statutory Framework

The principal Iraqi statutes governing the importation of goods are:

  • The Customs Law No. 23 of 1984 (as amended), establishing the customs framework, the powers and procedures of the customs authority, and the obligations of importers
  • The Customs Tariff Law No. 22 of 2010, prescribing the customs duties applicable to imported goods by reference to the Harmonised System tariff nomenclature
  • The Commercial Agency Law No. 79 of 2017, of which provides that goods imported for trading purposes shall be imported through a registered commercial agent
  • The Standards and Quality Control Law No. 54 of 1979, establishing the conformity assessment framework administered by the Central Organisation for Standardisation and Quality Control (COSQC)
  • Sectoral instruments addressing specific categories of goods, including pharmaceuticals, foodstuffs, telecommunications equipment, and security-sensitive items

Capacity to Import

The capacity to import goods into Iraq is established by the importer’s commercial registration under the Companies Law No. 21 of 1997 and, where the goods are imported for trading purposes, by the importer’s registration as a commercial agent under the Commercial Agency Law No. 79 of 2017. The requirement of registered commercial agent intermediation is a material innovation of the New Commercial Agency Law and represents a substantive change from the position under the Old Commercial Agency Law No. 51 of 2000. The Ministry of Trade Commercial Agency Register is the principal register for the recording of commercial agency, distribution, and franchise arrangements, and the registration is a precondition to the lawful importation of goods for trading purposes through the registered party.

Iraqi Points of Entry

The principal points of entry into Iraq for the importation of goods are:

  • The port of Umm Qasr, the principal Iraqi commercial seaport on the Persian Gulf
  • The port of Khor al-Zubair, supplementing Umm Qasr for specific categories of cargo
  • Baghdad International Airport and other Iraqi international airports for air cargo
  • The land border crossings with Turkey (principally at Ibrahim Khalil/Habur), Iran (at Khosrawi, Mehran, and other crossings), Jordan (at Trebil), Syria (at Al-Qaim and other crossings, with operational status subject to security and bilateral conditions), Kuwait (at Safwan), and Saudi Arabia (at Arar)

Each point of entry engages a customs house of the General Authority of Customs (or, within the KRI, of the KRG customs authority) with corresponding procedural arrangements and operational practice.

Pre-Importation Steps

Pre-importation steps engage the actions required to be completed in advance of the despatch of the goods to Iraq. The principal elements include:

  • Confirmation of the importer’s capacity to import the relevant category of goods, including any commercial agency registration
  • Procurement of any sectoral pre-approvals from the relevant Iraqi ministry, including pharmaceutical registration with the Ministry of Health, agricultural pre-approvals from the Ministry of Agriculture, and telecommunications approvals from the Communications and Media Commission
  • Procurement of COSQC conformity certificates for goods subject to mandatory standards
  • Confirmation of the tariff classification and the applicable duties
  • Sanctions and restricted goods screening in respect of the supplier, the country of origin, the routing, and the goods
  • Structuring of payment arrangements including, where applicable, the issuance of letters of credit by Iraqi banks
  • Procurement of cargo insurance and contracting of carriage in accordance with the chosen INCOTERMS

Documentation Requirements

The principal documents required for the importation of goods into Iraq are:

  • The commercial invoice, identifying the supplier, the importer, the goods, the quantity, the unit price, and the total value
  • The packing list, identifying the goods at the level of individual packages and containers
  • The bill of lading or sea waybill for sea transport, the airway bill for air transport, or the road consignment note for road transport
  • The certificate of origin, authenticated by the competent authority in the country of export
  • The COSQC conformity certificate, where applicable
  • Sectoral certifications including phytosanitary certificates for plant products, veterinary certificates for animal products, and pharmaceutical certifications
  • The import licence, where the category of goods is subject to licensing
  • The insurance certificate or policy, where insurance has been procured
  • The customs declaration form, prepared in accordance with the requirements of the General Authority of Customs

The documentation should be prepared with attention to consistency, both across the documents and with the actual goods, as discrepancies are a principal source of clearance delay and may constitute a basis for penalty under Customs Law.

Customs Declaration

The customs declaration is the principal instrument by which the importer presents the goods and the related information to the customs authority. The declaration is, in general, prepared and submitted through a licensed customs broker (مخلص جمركي) acting on the importer’s behalf, with the importer retaining ultimate responsibility for the accuracy of the declaration. The declaration includes the description of the goods, the tariff classification, the customs value, the country of origin, the quantity, the supporting documentation, and the declaration of the importer’s identity. False, misleading, or incomplete declarations engage penalty exposure under the Customs Law, including monetary penalties, seizure of the goods, and, in cases of intentional misconduct, criminal liability.

Inspection

Imported goods are, in general, subject to inspection by the customs authority prior to release. The intensity of inspection is calibrated to the risk profile of the consignment, the importer, and the category of goods, with inspection taking the form of:

  • Documentary review only, for low-risk consignments
  • Partial physical inspection, sampling representative items from the consignment
  • Full physical inspection, examining all items in the consignment
  • Laboratory testing of samples for goods subject to COSQC or sectoral testing requirements
  • Joint inspection with sectoral inspectors for regulated goods

Where the inspection identifies discrepancies, the customs authority may issue a notice of discrepancy requiring the importer to address the matter through documentation, adjustment of declaration, or payment of additional duties.

Payment of Duties and Release

On the satisfactory completion of the inspection, the importer is required to discharge the customs duties, the reconstruction fee, and any other applicable taxes and charges calculated by reference to the assessed customs value and the applicable tariff. Payment is effected in accordance with the procedures prescribed by the General Authority of Customs, conventionally through bank transfer to designated accounts. On the discharge of all duties and the satisfaction of any conditions for release, the goods are released to the importer for removal from the customs area.

Post-Clearance Considerations

Post-clearance considerations engage the retention of the import documentation for the periods prescribed by the Customs Law and the tax legislation, the recording of the importation in the importer’s books in accordance with the Commercial Code No. 30 of 1984, response to any post-clearance audit by the General Authority of Customs, and the substantive use of the imported goods in accordance with any conditions attached to the import authorisation. Where the goods were imported under a suspensive regime, including temporary admission or inward processing, the specific conditions of the regime should be observed throughout the period of the suspension.

Kurdistan Region Considerations

Customs administration within the Kurdistan Region of Iraq is conducted by the KRG customs authorities. Federal Iraqi customs legislation, including the Customs Law No. 23 of 1984 and the Customs Tariff Law No. 22 of 2010, is applied within the KRI in respect of customs matters not specifically regulated by KRG instruments. The Commercial Agency Law No. 79 of 2017, however, has not been ratified by the Kurdistan Parliament, with the consequence that the Old Commercial Agency Law No. 51 of 2000 continues to apply within the KRI in respect of commercial agency matters, including the framework for the importation of goods for trading purposes. Operators conducting imports through KRI points of entry should structure their compliance separately for the Federal and KRI dimensions of the operation.

How We Can Help

Etihad Law Firm advises on import procedures into Iraq, including the structuring of the importer’s capacity under the Commercial Agency Law No. 79 of 2017, the procurement of sectoral pre-approvals and COSQC certifications, the preparation of customs declarations, the engagement of customs brokers, response to inspection findings and discrepancy notices, post-clearance audit response, and the conduct of customs disputes before the customs authorities and the administrative courts.