Part of the Iraq & Kurdistan Regulations Library
Iraqi Customs Law No. 23 of 1984 (as amended)
The federal customs law that KRG customs apply through Instructions 6/2016 — hosted original, Arabic.
Official source page: https://services.gov.krd/ar/service/mof-21-ar · Download the original (PDF)
What it governs
Law No. 23 of 1984 is Iraq’s general customs law. Its opening summary states its purpose: to replace Customs Law No. 56 of 1931 and the many amendments that had fragmented it with one consistent code, to shorten and simplify customs procedures, and to align Iraqi customs law with the unified Arab customs law project and the Arab transit agreement Iraq ratified by Law No. 35 of 1978. It has been amended since; the hosted file is the amended Arabic text, 67 pages.
How the Kurdistan Region applies it
KRG Customs Instructions No. 6 of 2016 name Article 270 of this law as one of their two legal bases (the other is Article 8 of KRG Customs Law No. 21 of 1993) and devote chapter 6 (printed pp. 36–37) to applying Iraqi Customs Law No. 23 of 1984 as amended. For the Region’s own approval rules, fees and prohibited goods, read the instructions, not this law.
Clearing a shipment into Kurdistan or federal Iraq?
Send the HS line and the origin; we answer with the approvals and the lane.
Call Kak Frya: (+964) 750 637 9296