Iraq
1.3 Iraq Customs Information
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Duties and Tax Exemption

For contact information regarding government custom authorities, please follow the link: 4.1 Government Contact List.

Emergency Response

When an emergency is officially declared by the government, certain protocols for emergency response are activated. During the activation of Emergency Response Protocols, the humanitarian community is allowed to import goods and collaborate with the government entities to facilitate the entry and distribution of relief items. For more information about the Emergency Response Protocols, please contact JCMC. 

In the following table, state which of the following agreements and conventions apply to the country and if there are any other existing ones

Agreements / Conventions Description

Ratified by Country?

WCO (World Customs Organization) member

Yes - 1990-06-06

Annex J-5 Revised Kyoto Convention

No

OCHA Model Agreement

No

Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations)

No

Regional Agreements (on emergency/disaster response, but also customs unions, regional integration)

Refer to JCMC Baghdad & JCCC – KRI and Ministry of Foreign Affairs

Exemption Regular Regime (Non-Emergency Response)

The UN agencies are exempted from customs fees through the Convention on the Privileges and Immunities of the United Nations, while the NGOs are granted customs and tax exemptions through the customs law of Ministry of Finance - Custom Regulation No (6) of 2016, based on the Iraqi customs law No (23) of 1984, according to article (165), provided that the agency/organization is officially registered and licensed to operate as a humanitarian agent in Iraq (FI & KRI regions) through the MoFA in FI or Department of Foreign Relations (DFR) in KRI.

Organizational Requirements to obtain Duty Free Status

United Nations Agencies

 All United Nations Agencies must be officially registered and licensed to act as a humanitarian agent.

Non-Governmental Organizations

 All the NGOs must be officially registered and licensed to act as a humanitarian agent, either standing alone or in partnership with a United Nations agency.

Federal Iraq

In FI, the Customs Authority is under the oversight of the Ministry of Finance (MoF). Though, requests for import permit and Customs and Tax exemption are processed and channeled through the Ministry of Foreign Affairs (MoFA). The Ministry of Interior (MoI) plays a coordination and monitoring roles supporting Customs Authorities control over entry points.

While in KRI, tax and customs exemption requests are processed by either JCC or Department of foreign Affairs (DFR). 

Import Permit and Customs and Tax Exemption (food and non-food items, except medical/medicine)

In normal cases, the import permit process usually takes 4 – 6 weeks to be issued. For requesting import permit and customs exemption for general food and non-food items, the below documents need to be submitted to MoFA.


Land Freight
  • Official request letter
  • Packing list (translated to Arabic and authenticated by Chamber of Commerce / MoFA at the country of Origin)
  • Commercial Invoice (Translated to Arabic and authenticated by Chamber of Commerce / MoFA at the country of Origin)
  • Certificate of Origin (CoO)
  • Certificate of Analysis (for medical items)
Sea Freight
  • Official request letter
  • Bill of Lading
  • Packing list (translated to Arabic and authenticated by Chamber of Commerce / MoFA at the country of Origin)
  • Commercial Invoice (Translated to Arabic and authenticated by Chamber of Commerce / MoFA at the country of Origin)
  • Certificate of Origin (CoO)
  • Certificate of Analysis (for medical items)
  • Food items imported through Um Qasr port will subject to Quality and Health testing by the southern region Department of Health. The food items will not be cleared until the results of the quality analysis show conformity with the Iraqi standards. The quality testing and analysis process may take 5 – 7 days.
Air Freight
  • Official request letter
  • Airway Bill
  • Packing List (translated to Arabic and authenticated by Chamber of Commerce / MoFA at the country of Origin)
  • Commercial Invoice (translated to Arabic and authenticated by Chamber of Commerce / MoFA at the country of Origin)

Import Permit and Customs and Tax Exemption (medical items)

To import medicine through Land and Air, the below documents are required for processing import permits.

Land Freight
  • Official request letter
  • Packing List (contain the following information: Name, type, description manufacturer, batch number, and does weight) (translated to Arabic and authenticated by Chamber of Commerce / MoFA at the country of Origin)
  • Proforma invoice (translated to Arabic and authenticated by Chamber of Commerce / MoFA at the country of Origin)
  • Certificate of Origin
  • Certificate of Analysis
Air Freight
  • Official request letter
  • AWB
  • Packing List (contain the following information: Name, type, description manufacturer, batch number, and does weight) (translated to Arabic and authenticated by Chamber of Commerce / MoFA at the country of Origin)
  • Proforma invoice (translated to Arabic and authenticated by Chamber of Commerce / MoFA at the country of Origin)
  • Certificate of Origin
  • Certificate of Analysis

Exemption Certificate Application Procedure

The flow chart explains the procedure for processing import permit and tax and customs exemptions for food and non-food items.

 

 

For Medicine, the approval for Ministry of Health through International Health Department (IHD) is required. The IHD coordinates with the State Company for Drugs & Medical supplies (KIMADIA) to determine the quantities and types of medicines that are scarce or required in country. After obtaining the approval of MoH/IHD, a request for customs and tax exemption will need to be submitted to MoFA while attaching MoH approval.

Kurdistan Regional of Iraq (KRI)

The process of importing humanitarian shipments into Iraq - KRI begins by submitting a Tax Exemption Letter directed to either JCC (The Joint Crisis Coordination Centre) or DFR (The Department of Foreign Relations) with the necessary documents highlighted below. The JCC or DFR will send a cover letter to the relevant Ministries/Government Departments based on the items list that will enter the country. After obtaining the approval from the concerned authorities, JCC or DFR will send a letter to the Customs Department / Ministry of Finance to obtain customs and tax exemptions for humanitarian imports. The approval will then be forwarded to the customs authorities at entry points from which the goods will be imported/enter the country.  Food, Non-Food Items, and Medicine Supplies: All regular and standard shipping documents will have to be provided. Medicine shipments will have to be approved by the Ministry of Health (MoH) and Kurdistan Medical Control Agency (KMCA).

Security/Sensitive Supplies: Such as (Armed Vehicles, Telecommunication, VHF Radio, and PPE), in addition to approvals from the Ministry of Finance - Customs Department shipping documents must also be processed and approved by the Ministry of Interior and relevant security agencies such as the Public Security Directorate (PSD).

Exemption Certificate Application Procedure

Duties and Taxes Exemption Application Procedure

Generalities (include a list of necessary documentation)

  • Certificate of Origin (endorsed by the Iraqi Embassy at the country of Origin or the chamber of commerce)
  • Certificate of Analysis (for medicine and wheat flour)
  • Certification of Conformity (check items requires Intertek certification in Intertek list below)
  • Certificate of Donation (if applicable)
  • Packing List (translated to Kurdish)
  • Commercial Invoices (endorsed by the Iraqi Embassy at the country of Origin or the chamber of commerce)
  • Waybill (detailing the date of arrival, consignee with full address, contact person to receive shipment) if available

Process to be followed (step by step or flowchart)

 

Exemption Certificate Document Requirements for KRI

Duties and Taxes Exemption Certificate Document Requirements (by commodity)

 

Food

NFI (Shelter, WASH, Education)

Medicines

Vehicle & Spare Parts

Staff & Office Supplies

Telecoms Equipment

Invoice

Yes, 1 original/scanned copy, applies to both UN and NGOs

Yes, 1 original/scanned copy, applies to both UN and NGOs

Yes, 1 original/scanned copy, applies to both UN and NGOs

Yes, 1 original/scanned copy, applies to both UN and NGOs

Yes, 1 original/scanned copy, applies to both UN and NGOs

Yes, 1 original/scanned copy, applies to both UN and NGOs

AWB/BL/Other Transport Documents

Yes, 1 original/scanned copy, applies to both UN and NGOs

Yes, 1 original/scanned copy, applies to both UN and NGOs

Yes, 1 original/scanned copy, applies to both UN and NGOs

Yes, 1 original/scanned copy, applies to both UN and NGOs

Yes, 1 original/scanned copy, applies to both UN and NGOs

Yes, 1 original/scanned copy, applies to both UN and NGOs

Donation/Non-Commercial Certificates

Yes, 1 original/scanned copy, applies to both UN and NGOs

Yes, 1 original/scanned copy, applies to both UN and NGOs

Yes, 1 original/scanned copy, applies to both UN and NGOs

Yes, 1 original/scanned copy, applies to both UN and NGOs

Yes, 1 original/scanned copy, applies to both UN and NGOs

Yes, 1 original/scanned copy, applies to both UN and NGOs

Packing Lists

Yes, 1 original/scanned copy, applies to both UN and NGOs

Yes, 1 original/scanned copy, applies to both UN and NGOs

Yes, 1 original/scanned copy, applies to both UN and NGOs

Yes, 1 original/scanned copy, applies to both UN and NGOs

Yes, 1 original/scanned copy, applies to both UN and NGOs

Yes, 1 original/scanned copy, applies to both UN and NGOs

Other Documents

Food & agricultural import regulation & standards apply

Certificate of Conformity by authorized company

- Intertek list of items that require Intertek certificate for KRI is below:

Regulated Product List

* for items imported through EIA, no need for Intertek

1) Certificate of Origin should be certified by the Iraq Embassy at the Country of Origin or Chamber of Commerce at the country of origin

2) Certificate of analysis

3) KMCA (only KRI) form below:

Required documents

Certificate of Conformity by authorized company (Intertek in KRI)

 N/A

Certificate of Origin. Letter of approval to import from Ministry of Interior & MoFA

Additional Notes

It's critical that the packing list number and AWB number match exactly. Organizations also should issue a general time-bounded authorization letters (on headed paper, signed and stamped) for customs brokerage agents authorising the company to clear the shipment at the border.

Customs Clearance Requirements/Documents for FI and KRI

Customs Information

Document Requirements

As mentioned above

Embargoes

Arms & Ammunition

Prohibited Items

FI and KRI - Pork

General Restrictions

Non-compliance to regulations and standards

 

Customs Clearance Document Requirements for FI and KRI

Customs Clearance Document Requirements (by commodity)

 

Food

NFI (Shelter, WASH, Education)

Medicines

Vehicles & Spare Parts

Staff & Office Supplies

Telecoms Equipment

D&T Exemption Certificate

Yes, 1 original/scanned copy, applies to both UN and NGOs

Yes, 1 original/scanned copy, applies to both UN and NGOs

Yes, 1 original/scanned copy, applies to both UN and NGOs

Yes, 1 original/scanned copy, applies to both UN and NGOs

Yes, 1 original/scanned copy, applies to both UN and NGOs

Yes, 1 original/scanned copy, applies to UN agencies

Invoice

Yes, 1 original copy, applies to both UN and NGOs

Yes, 1 original copy, applies to both UN and NGOs

Yes, 1 original copy, applies to both UN and NGOs

Yes, 1 original copy, applies to both UN and NGOs

Yes, 1 original copy, applies to both UN and NGOs

Yes, 1 original copy, applies to UN agencies

AWB/BL/Other Transport Documents

Yes, 1 original copy, applies to both UN and NGOs

Yes, 1 original copy, applies to both UN and NGOs

Yes, 1 original copy, applies to both UN and NGOs

Yes, 1 original copy, applies to both UN and NGOs

Yes, 1 original copy, applies to both UN and NGOs

Yes, 1 original copy, applies to UN agencies

Donation/Non-Commercial Certificates

Yes, 1 original copy, applies to both UN and NGOs

Yes, 1 original copy, applies to both UN and NGOs

Yes, 1 original copy, applies to both UN and NGOs

Yes, 1 original copy, applies to both UN and NGOs

Yes, 1 original copy, applies to both UN and NGOs

Yes, 1 original copy, applies to UN agencies

Packing Lists

Yes, 1 original copy, applies to both UN and NGOs

Yes, 1 original copy, applies to both UN and NGOs

Yes, 1 original copy, applies to both UN and NGOs

Yes, 1 original copy, applies to both UN and NGOs

Yes, 1 original copy, applies to both UN and NGOs

Yes, 1 original copy, applies to UN agencies

Phytosanitary Certificate

Yes, 1 original copy, applies to both UN and NGOs, if applicable

 Yes: 1 original copy of the Certificate of Origin & Certificate of Conformity, applies to both UN and NGOs

N/A

N/A

N/A

N/A

Other Documents

Food & agricultural import regulation & standards apply

Certificate of Conformity

1) Certificate of Origin should be certified by the Iraq Embassy at the Country of Origin or Chamber of Commence

2) Certificate of analysis

Advanced notification should be given to MoFA & MOI

N/A

Advanced notification should be given to MoFA & MOI

Additional Notes

All humanitarian relief consignments are exempted and free of taxes, tariffs & fees.

Transit Regime

Kurdistan Region of Iraq is considered a corridor for transit shipment from Turkey to North-East Syria. The transit shipments enter KRI mostly through Ibrahim Khalil entry point and then carry on to North-East Syria side at enter the Syrian side through Feshkhabour entry point.

To process the transit shipment approval, organization need to be registered in KRI and should submit the request for transiting the shipment through KRI to JCC stating that the shipment is a transit shipment mentioning the source and destination. The requirements should follow the regular procedure and requirement for obtaining import permit and tax and customs exemption in KRI that is mentioned above.


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