Iraqi Customs Law No. 23 of 1984 (as amended)

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

General Customs Instruction No. 7 of 2020 is the Region’s base customs text. The earlier KRG Customs Instructions No. 6 of 2016, which it replaced, named 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 devoted chapter 6 (printed pp. 36–37) to applying Iraqi Customs Law No. 23 of 1984 as amended. We did not check on this page which articles 7/2020 cites. For the Region’s own approval rules, fees and prohibited goods, read the current instruction, not this law.