Importing goods into Iraq and the customs declaration
A company shipping its first consignment to Iraq deals with the carrier, the port or border crossing, the General Commission of Customs and a clearing agent. The office of lawyer Ali Barakat in Baghdad, al-Yarmouk, outlines how Customs Law No. 23 of 1984 structures this stage so that an importer knows which document is expected and when.
Who is involved?
Article 1 defines the customs administration as the General Commission of Customs and its departments, and the customs department as the executive unit linked to the Director General. It defines the customs zone as the area the administration designates for customs work and control at each sea or air port or other place with a customs office. The customs tariff is the schedule of goods descriptions, customs duty rates and accompanying rules.
Arrival and the manifest
Under article 38, goods arriving by sea must appear in the cargo manifest even when destined for a free zone. The ship's master signs it, and it states the vessel's name and nationality, the kinds of goods, number of packages and their marks, the shipper and the consignee. The master hands it to the customs office within thirty-six hours of the ship entering port. Article 40 permits unloading only at ports with customs offices and requires written approval and attendance of officials for ship-to-ship transfer.
The importer's interest is consistency. The purchase contract and bill of lading should match what the carrier writes in the manifest; a differing consignee or goods description invites checks that slow clearance.
The detailed declaration
Article 54 requires a detailed declaration for clearance of any goods, including goods exempt from duties and taxes. It must contain what is needed to apply the rules, collect customs duties and compile statistics. Where information is missing, the owner may ask to examine the goods under customs supervision. Article 55 leaves the declaration form to the Director General.
Article 60 lets owners or their legal representatives view goods before filing and take samples with the department's licence and under its supervision. This helps when the importer is unsure of the exact description or tariff heading.
Certified invoice and origin
Article 37 requires an original invoice certified by the chamber of commerce and industry, or another body the customs administration accepts, supporting value and origin. The department may ask for contracts, correspondence and other transaction documents without being bound by them. Article 31 addresses proof of origin. A complete transaction file — contract, correspondence, certificate of origin and packing list — is therefore prepared from the start.
The clearing agent
Article 175 bars any natural or legal person from working as a customs clearing agent without a licence from the customs administration, with conditions and duties set by ministerial decision. In practice, ask the agent for proof of licence and sign an agreement defining what the agent files in the importer's name and who bears the consequences of declaration errors.
When objection becomes relevant
If the department changes the value, specification or origin, see clearance and valuation disputes. For decisions at a Basrah crossing, the time limits and bodies are set out in objecting to a Basrah port customs decision. Imports into a free zone should also be read with the Free Zones Authority Law.
Legal basis and sources
Frequently asked questions
Do exempt goods still require a declaration?
Yes. Article 54 requires a detailed declaration even for exempt goods.
Can I inspect goods before filing?
Article 60 permits viewing and sampling with a licence and under supervision.
Can anyone clear goods for me?
Acting as a clearing agent requires a customs administration licence under article 175.
Related topics and articles
- 01Customs 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.
- 02Challenging 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.
- 03Free Zones Authority Law No. 3 of 1998What Free Zones Authority Law No. 3 of 1998 provides: link to the Minister of Finance, the board, and deciding investment applications inside a free zone.
- 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.