Part of the Iraq & Kurdistan Regulations Library
KRG Customs Instructions No. 6 of 2016 — summary
Which authority approves which goods, the fee table, and the prohibited-imports list — read from the official Kurdish text.
Official source page: https://services.gov.krd/ar/service/mof-21-ar · Download the original (PDF)
What this document is
Customs Instructions No. 6 of 2016 were issued by the General Directorate of Customs of the Kurdistan Region under Article 8 of KRG Customs Law No. 21 of 1993 and Article 270 of Iraqi Customs Law No. 23 of 1984 (as amended). The Kurdistan e-services portal (service MOF-21, last updated 2024-03-18) cites them as the basis for the approvals and sample fees applied at the Region’s borders. The original is Kurdish, 54 pages, in twelve chapters:
- 1 General provisions, including the fee table (pp. 1–10)
- 2 Exemptions (11–16)
- 3 Prohibited goods (17–18)
- 4 Precious metals (19–20)
- 5 Vehicles (21–35)
- 6 Applying Iraqi Customs Law 23/1984 (36–37)
- 7 Agriculture and livestock (38)
- 8 Insurance and guarantees (39)
- 9 Transit (40–44)
- 10 Duty free (45–46)
- 11 Customs export (47–49)
- 12 Export table (50–51)
Which authority approves what (chapter 1, items 14–48; chapter 7)
Item numbers are the instruction’s own. Item 23 sets the rule everything else follows: instructions from the ministries — Health, Interior, Agriculture, Trade, Industry, the Environment Protection Board, the Quality Control Board, the Central Bank of Kurdistan and others — reach the border posts only through the General Directorate of Customs.
| Item | Goods | Approval required from |
|---|---|---|
| 14 | Import and export of petroleum products (except engine oil, grease, brake fluid) | Ministry of Natural Resources |
| 15 | Equipment and supplies for oil and gas exploration | Ministry of Natural Resources |
| 16 | Refrigerant gas HCFC / R22 | Environment Protection Board |
| 17 | Medicines, medical devices and medical supplies | Ministry of Health — before customs work |
| 18–19 | Medical and veterinary devices: 1 % duty if not exempt; 5 % for medical devices with Ministry of Health support | Ministry of Health / veterinary |
| 20 | Export of domestic raw materials (fabric, hides, wool, bone, scrap…) | Ministry of Natural Resources |
| 21 | Military goods and equipment | The competent authority |
| 22 | Health, agriculture and veterinary requirements entering through an unauthorised border | Approval of the competent ministry; customs done at the entry border |
| 23 | All instructions from the ministries reach the borders only through the General Directorate of Customs | — |
| 24 | Goods on the pre-shipment inspection programme of the Quality Control Board need a Certificate of Conformity from the companies the Board appoints; customs may still sample at the border | Quality Control Board (كوالتي) — see the CBCA list |
| 28 | Pesticides; fertilisers | Ministry of Natural Resources / Ministry of Agriculture; fertilisers — Ministry of Agriculture |
| 29 | Thinner: small plastic packs of 1–20 L are free; above 20 L needs approval | Ministry of Interior (ا.داخلي) |
| 33 | Cameras and surveillance equipment, except those for homes and public places | Ministry of Interior (ا.داخلي) |
| 37 | Agricultural chemical pesticides | The competent authority |
| 40 | Machinery for establishing a factory | Ministry of Industry |
| 44 | 5 % of the customs value on tobacco, cigarettes and alcoholic drinks of every kind, collected in the name of the Cancer Patients Support Fund | Not an approval — a surcharge (ص.سرطان); see Law 11/2012 |
| 45 | CDs, books, magazines, magnetic media | The competent authority |
| 47 | Radioactive materials and devices | Environment Protection Board |
| ch. 7 | Agricultural products; livestock; veterinary medicines and supplies | Head of the Ministry of Agriculture directorate; the competent authority plus veterinary instructions; Ministry of Agriculture (زراعة / بيطرة) |
Fee table (item 50, printed pp. 7–9) — Iraqi dinar, 2016
These are the figures printed in the 2016 instruction. The e-services portal (2024) publishes the specialised sample-receipt fees in US dollars. Both are listed; this page does not choose between them, and which list is applied at the gate today is not confirmed by the customs directorate.
| Item | 2016 instruction (IQD) | services.gov.krd, 2024 (USD) |
|---|---|---|
| Customs duty | per the tariff schedule | — |
| Customs inspection fee | 10,000 up to 2 t; 20,000 above 2 t | — |
| Income tax | 3 % of the customs duty | — |
| Form | 3,000 | — |
| Fiscal stamp | 1,500 | — |
| Agricultural inspection | 7,500 | $13 (receipt of an agricultural sample) |
| Veterinary inspection | 15,000 | $13 (receipt of a veterinary sample) |
| Health inspection | 15,000 | $13 (receipt of a food sample) |
| Quality-control inspection | 15,000 | $13 (receipt of a quality-control sample) |
| Construction laboratory | 7,500 | $7 (receipt of a construction-materials sample) |
| Bank commission | 4,500 | — |
| Weighbridge | 5,000 per load | — |
| Imported fuel | duty exempt; customs inspection 20,000; fuel test 30,000 | $9 (receipt of an imported-fuel sample) |
| Physical / chemical / bacteriological test of a food sample | 5,000 / 10,000 / 10,000 (taken by the Health Directorate) | — |
Prohibited imports (chapter 3, printed pp. 17–18) — the items that touch freight lanes
- Used tyres
- Used clothing (except through the competent authority)
- Any vehicle older than 40 years from its year of manufacture
- Plastic bags of certain kinds
- Chinese-made gas cylinders
- R11 / R12 refrigerants
- Sheep, goats and rare animals — for export
- Iraqi currency — for export
- Live dogs, cats and animals for trade
- Pornographic media
- Drugs
- Weapons
- Chemical and radioactive substances
- Asbestos
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