Import, Customs and Ports
Importing into Iraq is as much a legal process as a commercial one. A consignment moves from a purchase contract, to a carrier issuing a bill of lading, to a port or crossing run by a public body, to a customs department that decides the goods' description, origin, value and the customs duties due. Each stage has its own texts and short time limits. In this section the office of lawyer Ali Barakat in Baghdad, al-Yarmouk, brings together an educational account of the official provisions an importer, carrier or contractor should know, including ports and ship attachment in Basrah, which form part of the same path.
Constitutional basis: federal policy, coordinated administration
Article 110(3) of the Constitution makes customs policy, and regulation of commercial policy across regional and governorate borders, an exclusive federal competence. Article 114(1) makes customs administration a shared competence, exercised in coordination with the regional governments and governorates not organised in a region, to be regulated by law. The customs rule is therefore one in principle, applied at crossings through the General Commission of Customs and its departments, with the coordination article 114 requires.
The bodies an importer deals with
Article 1 of Customs Law No. 23 of 1984 defines a number of terms:
- Minister: the Minister of Finance.
- Director General: the Director General of the General Commission of Customs.
- Customs administration: the General Commission of Customs and its departments.
- Customs department: the executive unit linked to the Director General or a delegate.
- Customs tariff: the schedule of goods descriptions, customs duty rates and accompanying rules and notes.
- Customs zone: the area designated for customs work and control at each sea or air port or other place with a customs office.
- Cargo manifest: the list identifying the distinguishing features of goods loaded on a means of transport.
Alongside customs, the General Company for Ports of Iraq, defined in Ports Law No. 21 of 1995, manages and regulates ports under article 4 of that law, under the Minister of Transport. Distinguishing the two matters because port and customs decisions are challenged by different routes.
From arrival to the detailed declaration
Goods arriving by sea appear on the manifest even when destined for a free zone, and the master files it with the customs office within thirty-six hours of entering port under article 38. Unloading takes place only at ports with customs offices, and ship-to-ship transfer requires written approval and the presence of officials under article 40.
The owner or agent then files a detailed declaration, even for exempt goods, under article 54, on the form the Director General sets under article 55. It is accompanied by an original invoice certified by the chamber of commerce and industry or another accepted body, supporting value and origin, under article 37. Owners may view goods and take samples before filing with a licence and under supervision under article 60. Anyone acting as a clearing agent must hold a customs licence under article 175. Details are in importing goods and the customs declaration.
Where disputes usually arise
Disagreements centre on value, specification and origin. Article 36 allows the department to raise declared values to match real value. Article 37 lets it request contracts and correspondence without being bound by them. Article 65 permits opening and inspecting packages on suspicion, and article 66 onwards regulates analysis and objection to its results.
Before objection there is a short correction window. Article 58 allows correction of number, measurement, weight or value within twenty-four hours of filing and before referral to inspection. An importer who reviews the declaration immediately avoids many later disputes. This stage is covered in clearance and valuation disputes.
Map of objections and appeals
The Customs Law provides several routes depending on the decision:
| Decision | Body | Time limit | Basis |
|---|---|---|---|
| Specification, origin or value | Objection committee in the customs department | Seven days from notification | Article 74 |
| Result of goods analysis | Objection committee | Under rules set by the minister | Article 67 |
| Collection or penalty decision | Competent customs court | Fifteen days from notification | Article 240 |
| Customs court judgment | Special cassation committee | Thirty days from notification | Article 251 |
The objection committee is chaired by a judge nominated by the Minister of Justice, with a customs representative and a representative of the Federation of Chambers of Commerce and Industry. Its decision is final under article 75, and objection is admissible only for goods still under customs control under article 77. A challenge before the customs court requires payment of the amounts imposed within the challenge period, and cassation before the special committee requires payment of a percentage of those amounts in cash or by bank guarantee. Practice at Basrah crossings is covered in objecting to a Basrah port customs decision.
Ports: administration, charges and breaches
The Ports Law applies to all civil ports and harbours, their approaches and inland waters under article 2. The Council of Ministers sets each port's land and sea limits under article 3. Article 7 applies Transport Law No. 80 of 1983 to loading and unloading. Port service charges are set with the minister's approval on the Director General's proposal under article 9.
Article 8 empowers the Director General to impose penalties for breaches within port limits while preserving the offender's right to go to court and the company's right to compensation. Where no other route is designated, an administrative decision is subject to a grievance within thirty days and then a challenge before the Administrative Court under article 7 of the State Consultative Council Law as amended by Law No. 17 of 2013; the southern region's court sits in Basrah.
Ships and debts: what the law offers
Suppliers and contractors in Basrah often ask whether a debtor's ship can be kept in port. Under Iraqi texts the working route is precautionary attachment under articles 231 to 240 of Civil Procedure Law No. 83 of 1969. A creditor with a document for a known, due debt may seek attachment of the debtor's movables, and a ship is one. The court decides by the next day at the latest; the applicant gives security and, where attachment precedes the lawsuit, files the claim within eight days of notification.
In addition, article 50 of the Customs Law bars departure without a compliant manifest and departure clearance, and article 30 of Ships Registration Law No. 19 of 1942 allows the navigation authority to detain a ship that breaches registration rules. By Law No. 24 of 2021 Iraq acceded to the 1976 Convention on Limitation of Liability for Maritime Claims as amended by the 1996 Protocol. See the Ports Law and ship arrest in Basrah.
Free zones and investment
Goods bound for a free zone still appear on the manifest under article 38, but the free zone regime has its own statute, explained in the Free Zones Authority Law. An investment project importing equipment or raw materials reads its exemptions within its investment licence, and an exemption does not replace the declaration: article 54 requires a detailed declaration even for exempt goods.
How an importer can organise the file
Drawing on the texts, a practical file looks like this:
- A purchase contract clear on goods description and delivery terms, stating who bears transport and insurance.
- A certified original invoice, certificate of origin and packing list with consistent figures.
- A bill of lading whose consignee matches the registered importer.
- A licensed clearing agent and a written agreement defining the agent's authority.
- A review of the declaration immediately after filing, to use the correction window.
- A record of each decision's notification date, with the text sent for legal review the same day.
A foreign importer benefits from a local representative holding a power to file objections and challenges, so that short time limits are not lost. Contracting with suppliers and carriers in Basrah is covered in drafting contracts in Basra.
Legal basis and sources
- Constitution of the Republic of Iraq of 2005
- Customs Law No. 23 of 1984, as amended
- Ports Law No. 21 of 1995, as amended
- Ships Registration Law No. 19 of 1942, article 30
- Civil Procedure Law No. 83 of 1969, as amended, articles 231–240
- Law No. 24 of 2021 on accession to the Convention on Limitation of Liability for Maritime Claims
- Fifth Amendment Law No. 17 of 2013 to the State Consultative Council Law No. 65 of 1979
Frequently asked questions
Who decides customs value?
The customs department, which under article 36 may raise declared value to approach real value; its decision is challenged before the objection committee within seven days.
Is the objection committee's decision final?
Yes. Article 75 makes it final and unappealable.
What is the limit for challenging a collection decision?
Fifteen days from notification before the customs court under article 240.
Can a ship be held in Basrah for a commercial debt?
A creditor may seek precautionary attachment of the debtor's movables, including a ship, under articles 231 to 240 of the Civil Procedure Law, on the conditions and security the law sets.
Can anyone clear goods in my name?
No. Customs clearing agency requires a customs administration licence under article 175.
Topics in this area
- 01Importing goods into Iraq and the customs declarationImporting into Iraq under Customs Law 23/1984: manifest, customs zone, detailed declaration, certified invoice and licensed clearing agent.
- 02Customs clearance disputes over value, specification and originWhen Iraqi customs raises declared value or disputes specification or origin: 24-hour corrections, inspection, analysis and the objection committee within seven days.
- 03Challenging a customs decision at Basrah ports: bodies and time limitsChallenging customs decisions at Basrah: objection committee in 7 days, customs court in 15 days, special cassation committee in 30 days, and port penalties.
- 04The Ports Law and arresting a ship in BasrahPorts Law 21/1995, the ports company, customs departure controls, and precautionary attachment of a ship under the Iraqi Civil Procedure Law.