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 Historical summary about Customs in Iraq during different
ages
Firstly: Customs tasks in ancient ages.
Communities and people existence came with social organization, agriculture and
trade. About ten thousand years ago First Iraqis needed row material to make
their tools, weapons and cosmetics which had been imported from near countries
because most of these materials were not found in Iraq.
The needs for these materials which were brought from near and far countries
became more and more because of the development in agricultural villages.
During the third thousand B.C and after the Iraqi external trade was expanded,
when Sumerian villages, Akad and Hamoraby Empire were established. Iraq was
basically importing goods like metals, precious stones, ivory, herbs, perfumes,
and spices and wheat and barley were the most of it's exporting goods and
because of the geographical location of Iraq the trade transit was through Iraq.
Most of the Sumerian texts refer to the Iraqi commercial relationship with the
other countries also they mentioned that many commercial stations were built in
Turkey (Ballad Al-Anadhool) to supervise the commercial exchange. The fact that
ensures the relation between Customs and trade was signs by which the specific
word of Customs was written (NIG-KUD-DA) the word NIG means thing or something,
KUD means the verb (fall) whereas DA represents the definite article in Sumerian
language so the whole meaning would be (something subtracted) which means the
Customs tax. Also there were writings and forms which represent an area which
shows tow different ways that is border post and at this point something should
be taken from that goods.
Because of the tax, the tradesmen were trying illegal ways to avoid the tax
in other word the smuggle was known from that time.
The oldest signs for the internal tax were about 2355 B.C and they had been set
out in the reform of the last king of Lakish ancestors who is called Auro
Kageena.
The ideas and conceptions of Customs and tax and it's way of collection had been
developed along with the governments which governed Iraq.
After the conquer of the Arabic Moslems in Iraq the trade submitted to the
decimal tax and they kept working on it the whole era of Al-Amawion and A-Abassion
.
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Secondly: Customs duties in A-Magool occupation era of Iraq
The taxes in Al-Magool Al-Ilkhanion were continue to the last day of Al-Abassion
But they didn't separate between what is legal and illegal as long as it
provides money for them for it was unacceptable than before, the taxes in Al-Jala'ery
period were also a continue of the previous taxes but the unstable situation
between the kings at that time led to verify the axes and increase it, the tax
of stamp was the one known at the period of Turkey and Al-Magool era and it
meant sign which was put on the commercial funds to report that the tax had been
taken.
Thirdly: Customs duties in Al-Uthmany era 1534-1914
They didn't renew any financial principles which might be different from the
previous ones when they enter Iraq in 1534.But by the course of time they issued
rules which organize taxes and Customs duties and they were collected under
different names such as (Al-Bagg) the transit in Al-Mussel and taxes on the
importd goods known as (Rissomat) used with Customs as a word. The taxes on the
foreign goods had been determined by privileges which were contracted between
Al-Uthmanians and the European countries.
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Fourthly: Iraqi Customs Centers and it's administration
Baghdad, Basra and Mussel were the most important trade centers in Iraq in
addition to other centers to do the same jobs, at the end of the sixteenth
century there were (excise house) in Baghdad, Basra, and mussel to collect the
excises through a responsible person and it said that there is a house of excise
for the Uthmanian in Al-Gurna.
In seventeenth century Customs in Iraq more organized because the Uthmanians
employed an employee named as (secretary of Baghdad Customs). The deal between
the customs and the foreign tradesmen improved in the Ifracian era (1596-1668)
And in the eighteenth century the Customs employee had had a special rank, the
Customs employee were considered one of the most important persons in the city,
And there was a center of Customs in Baghdad named as a Customs house and it
occupied Al-Mustasria School on Tigris River continued from 1762 till the
beginning of the twentieth century and then it moved to Al-Sfafeer Market and
then to the British Consulate Building in Al-Sinak, in old Baghdad Customs
building.
Whereas the Customs office in Al-Basra it's history goes back to the Uthmanian
first era and it improved by the course of time, the Wali Abdul Rahman Bek built
Al-Sami a big building in Al-Sultan Abdul hameed the second, era the celebration
of it was done in 1907. And there were a house for Customs in Al-Mussel Neebor
had pointed to it in 1766. There were many Customs branch centers between
Baghdad and A-Basra. In 1864 the Customs reformation begun because an employee
known as (Al-Nadher) the general manager had been employed, and his head quarter
was in Baghdad and relate directly to the central administration in Istanbul,
and he has tow directors one in Baghdad and one in Basra and the low ranked
employees were known as commissioner and they in the border centers such as
Khanakeen, Al-Sadia, Mandily, Badra, Al-Arab river in Al-Nashwa and Al-Gurna,
Euphrates river in Al-Shyuk market, Tigris river in the castle of Ali Al-Salih,
Al-Umara, Kut Al-Suwera and Al-Kadhumia.
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Fifthly: Customs during British occupation and after
When the British occupied Iraq, Al-Basra was the first city for the
occupational forces to start the intrinsic changes on the administrational and
financial changes an when they control the whole country, they begun to getting
help from the Indian legislations, and they did their best to issue some other
legislations to meat the public demands by renewing new rules which were unknown
in Al-Uthmanian era,
deleting gradually what was followed at that time. One of the most effective
legislation at that time was the law of Indian navy Customs No.(8) of 1878 which
was practiced in Iraq till 1931 then it had been canceled and replaced by the
Customs law No.56 of 1931 which canceled all the previous laws, rules, and data.
To follow the progress and the economical changes the Customs law No. 56 of 1931
had been canceled and Customs law No.23 of 1984 amended which enter into force
till now had been issued. The first general manager of Customs was (Sfrait) who
run it till 1936 when the administration of it was given in a special
celebration to Mr. Abraham Kamal, the first Iraqi who occupied the position of
the general manager of Customs, and the management of Customs went successively
through Iraqi employees without interruption, who are:
Abraham Kamal , Ali Mumtaz , Abass Mahdi , Ra'oof Al-Bahrany.
Salih Jabur , George Gorgy , Khalil Ismaeel , Ali Ga'fer.
AbdulKareem Kanoona, AbdulMageed Alawee, Ali Mahmood AlsheeKh, Isma'eel Majeed
Jalal Khalid , Sa'ady Al-Dubony,Salman Al-Aswad , Khatab Isma'eel
Sadik Al-Aloossy , Waheed isma'eel , Hameed Arif Alkadhy , Mahmood Mohamed
Bastam Abood Al-janaby , Waleed Salih Abdulwahab , Hameed Arif Al-Kadhy ,
Ghathban
Nahil Shuker Hassan
And by issuing the Ministry of finance law No.92 of 1982 the name of this
management had been changed from Customs and excises General Commission to the
General Commission of Customs.
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