Part of the Iraq & Kurdistan Regulations Library
KRG Law No. 11 of 2012 — Cancer Patients Support Fund
The law behind the 5 % surcharge on tobacco and alcohol at KRG customs — both official wordings, side by side.
Official source page: https://legislation.krd/law-detail/?id=1561 · Linked, not hosted
What it is
Law No. 11 of 2012 of the Kurdistan Region established the Cancer Patients Support Fund. Article 4 lists the fund’s revenue sources: first, the sum the Regional Government allocates each year in the general budget; second, the fund’s share of the Ministry of Health’s allocations; third, a 5 % addition to the duties and fees on goods harmful to health. The original is published by the Kurdistan Parliament on legislation.krd; that page offers no PDF, so it is linked and not hosted.
The 5 % — two official texts
زێدەکردنی ڕێژەی (5%) لەو باج و ڕسوماتانەی کە دەخرێنە سەر شتومەک و بەرهەمی زیان بەخش بە تەندروستی، چ هاوردە بن یان دروستکراوی خۆماڵی
“An addition of 5 % to the duties and fees imposed on goods and products harmful to health, whether imported or locally made.”Law No. 11 of 2012, Article 4, third — legislation.krd
“5 % of the customs value on tobacco, cigarettes and alcoholic drinks of every kind, collected in the name of the Cancer Patients Support Fund.”KRG Customs Instructions No. 6 of 2016, item 44
On the KRG tariff portal this surcharge appears as the column ص.سرطان. It is money added to the customs bill, not an approval to obtain — see the guide to the eight flags.
Clearing a shipment into Kurdistan or federal Iraq?
Send the HS line and the origin; we answer with the approvals and the lane.
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