Part of the Iraq & Kurdistan Regulations Library
KRG General Customs Instruction No. 7 of 2020 and its amendments — summary
The Region’s base customs text since 2020: vehicle rules, the 2026 fee changes, the amendments. It replaces Instructions 6/2016.
Official source page: https://legislation.krd/law-detail/?id=7965 · Download the original (PDF)
What this document is
The General Customs Instruction No. (7) of 2020 of the Kurdistan Region was issued under Ministry of Finance and Economy letter 10934 of 13/10/2020 and published in the Kurdistan Official Gazette, issue 258, on 22/10/2020. The original is Kurdish, 51 pages, in 12 parts. It is the Region’s base customs text; the amendments below change it. The original is hosted here, and its official page is on legislation.krd.
It replaces Instructions 6/2016
The final rule of Part 12 (printed p. 51, item 1) says that after this instruction is issued, work continues with the earlier instructions other than No. 6 of 2016, where they are compatible and not contrary to it. Instructions 6/2016 are therefore excluded: they are replaced and no longer applied. The text does not use the word “repeal”. Our page on Instructions 6/2016 is kept only as a historical record.
Vehicles and machinery (Part 5, printed pp. 18–34)
References follow the instruction’s own numbering: Part 5 numbers its articles with ordinal words (Third, Fourth … Thirty-fifth), each with numbered items.
| Topic | What the instruction says | Where |
|---|---|---|
| Import licence | A trader importing vehicles or machinery must hold an import licence, in a company’s name and not a person’s. Without it an extra 25 % official customs duty applies, which also covers vehicles that arrive by being driven in. The same 25 % applies to vehicles imported for government bodies. | Fourth, items 1 and 5 (p. 20) |
| ABS and airbags | Saloon, station and pickup vehicles up to 3 t must have ABS and double airbag; cargo vehicles over 3 t do not need them. | Fourth, items 3–4 (p. 20) |
| Time in the customs precinct | A cargo / freight vehicle may stay 72 hours in the customs precinct or at the international crossing; after that 100,000 IQD per 24 hours if the delay is the trader’s fault. A small private vehicle: 5,000 IQD per 24 hours. | Fifth, items 1–2 (p. 20) |
| Allowed model | The allowed model changes every year on 1 September. Windows (models): saloon, station car and bus up to 19 seats — 3; cargo vehicles over 3 t (amended in 2022 to over 4 t) and buses of 20 seats and more — 10; construction and agricultural machinery — 15. | Third, items 3–4 (p. 19) |
| Driving a vehicle in | No company may import a vehicle into the Region by driving it in — only as freight. An Iraqi citizen may drive in one vehicle, once. | Thirty-third (p. 31); Twenty-fourth (p. 30) |
| Clearing and documents | A vehicle being cleared must not be taken down from the carrier until the customs work is finished. Originals of the documents are required: a zero-km vehicle — a certificate of origin; a used vehicle — registration and de-registration (اسقاط) from the country of origin; used European / American vehicles — the original vehicle documents; used Asian / African / Arab vehicles — the list or the شهادة تسفير. | Thirty-fifth, items 1 and 3–7 (p. 32) |
Certificates of conformity (COC)
Instruction 7/2020 contains no general pre-shipment COC programme and no rule that a Quality Control Directorate validates a COC. The only COC wording in Part 5 is in Nineteenth, item 2 (c), for Iraqis with foreign nationality who bring their own vehicle. The COC rule for vehicles is now in Interior Ministry Instruction 14/2025, Art. 3(1) pt 4 and Art. 4.
Fee table (Part 1, item 30, printed pp. 5–7) — US dollars, with the 2026 changes
| Item | Instruction 7/2020 as printed | Changed by Instruction 2488/2026 (in force 1 March 2026) |
|---|---|---|
| Row 1 — goods sample fees (agriculture, veterinary, health, quality control, construction) | $13 each | — |
| Row 3 — vehicle and agricultural machinery imported on trucks | Form $3; property class $2; customs inspection $15; quality-control inspection $15; temporary / stamped plate rate $30; bank commission $5 | Customs inspection $15 → $25 |
| Row 10 — trailer / cargo vehicle entering on a truck | Customs inspection $20 | — |
| Row 11 — inspection of a vehicle, machine, cargo vehicle or tanker | $10 | $10 → $15 |
| Goods inspection | $10 (up to 2 t); $20 (above 2 t) | $10 → $15 (up to 2 t); $20 → $30 (above 2 t) |
| Stamping fee | 25,000 IQD | 25,000 → 100,000 IQD |
| Sealing fee, cargo vehicles | — | New: 20,000 IQD |
| Colour-change penalty (not motorcycles) | 50,000 IQD | 50,000 → 150,000 IQD |
| Motorcycle inspection, total | 15,000 IQD (Part 5, Eighth, item 2) | — |
The amendments
| Date | Instrument | Gazette | Subject |
|---|---|---|---|
| 19/01/2022 | First amendment — Ministry of Finance and Economy letter 795 | Issue 278, 25/01/2022 | Not summarised here. The model window for heavy cargo vehicles was amended in 2022 (over 3 t became over 4 t). We did not identify a legislation.krd page for it. |
| 13/04/2023 | Instruction 2/2023 | Issue 303 | Customs brokers |
| 05/09/2023 | Instruction 3/2023 | Issue 310 | Customs brokers |
| 24/02/2026 | Ministry of Finance and Economy Instruction 2488/2026 | Issue 341; in force 1/3/2026 | Fees and fines |
We found no customs instruction issued after 2488/2026 as of 2026-11-07.
What this means for a shipment of trucks or vehicles
- Ask whether the importer holds the vehicle import licence in a company’s name; without it an extra 25 % customs duty applies (Fourth, item 1).
- Vehicles come in as freight, not driven in (Thirty-third).
- Plan for the 72 hours in the customs precinct (Fifth), and keep the original documents ready (Thirty-fifth).
- Confirm the allowed model year with your clearing agent — Instruction 7/2020 and Interior Ministry Instruction 14/2025 differ.
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