The reconstruction levy exemption for goods listed at Section 2(1) of CPA Order Number 38 shall also apply to goods that are imported for the personal use of the traveler when those goods are not intended for sale.

1. With respect to an individual who is a resident of Iraq, this exemption will apply only where the total value of the goods entering Iraq with this individual is less than ID 500,000 for any 72-hour period. In no event will personal use exceed the following:
   Cigarettes—200
   Cigars—10
   Cigarillos—25
   Smoking tobacco—250 grams
   Beer—8 liters
   Wine—2 liters
   Spirits— 1 liter
   Fortified wine
   (e.g. port/sherry)—2 liters
    

2.  With respect to an individual who is not a resident of Iraq, and is a member of or working on behalf of an exempt organization the exemption will apply to goods entering Iraq with this individual for personal use irrespective of value of the goods, provided that the goods are not intended for sale. Procedures for administering this exemption will be issued by the Ministry of Finance.