Custom Law

The Custom law No (23) of 1984 with its amendments is one of the laws which is followed by the General Commission of Custom according to this law the capability of Custom office is determined and the principals of practicing Custom tariff which are determined by the provision of the Custom tariff law No (77) of 1955 amended. Where the goods, which enter Iraq or go out in any way, submit to the Custom duties as determined in tariff law, and according to a detailed declaration Contains the whole information about goods, which enables to practice an operative laws and collecting duties and due taxes and preparing the statistics to submit the goods to be checked. Chapter four of seventh article by using subjects (77- 74) it deals with the topic of objection with objectionary commission by the concerned persons upon decisions of administrating the Custom concerning the description of the goods or originality or price, if they thought that the decision is unfair.

Chapter eight talks about establishing free markets and areas by specifying places of ports or internal places, considering it outside the Custom area. This shall allow entering all foreign goods to the free markets and taking them out of it to other than the Customs area without submitting the goods to the export or reimport restrictions or foreign exchange …etc.

The law dealt with the subject of entrance good permanently for one year renewable and suspending the Custom duties and it is also possible to export again the imported goods if they are unused to out of the country after obtaining the reasons of the returning. Chapter ten of the law organizes the exemption of some of the exports from Custom duties such as President of the republic headquarters of presidency, diplomatic committees and military exemptions.

Chapter fourteen and fifteen deal with topic of investigation of contraband (smuggling), Customs crimes, and crimes of smuggling and cases which can be described according to smuggling law and the penal aim in the penal responsibility and the real doers who have done the contraband crime, the punishments of forfeiture and confiscation and imprisonment to those who had committed contraband. Also, it includes crime of data of consuming and export, and data which related to the suspended attitudes because of the duties, and to the lauding declaration (Al-manifesto) and possession. Chapter sixteen shows the subject of organizing the criminal report for smuggling crime, the provisional preparation as seize, judicial and administrative chasings, and establishing the Customs court with it's specializations…modifications, appeal means, abortive prescription and urgent permeability.

Because of the danger of contraband crime and its effect on the national economy, the legislator insists upon issuing custom law after ten years and insists upon jail punishment in article no (194) in the law to be ever jail or temporary and execution punishment if the contraband exclude heritage parts or was a huge amount which leads to detrimental and damaging effect on the national economy.

Internal system of the General Commission of Customs and sections tasks

General Commission of Customs consists of commission center, related with it three customs bureaus, they are:

1. Custom bureau of middle area, its center is in Baghdad.
2. Custom bureau of north area, its center is in Mousel.
3. Custom bureau of south area, its center is in Basra.