The first step in customs clearance is to submit a customs declaration form, which includes details about the imported goods, such as description, quantity, value, country of origin, and other relevant information. The declaration is typically submitted electronically through the Automated System for Customs Data (ASYCUDA) platform. Certain goods may require import licenses or permits from relevant Iraqi government authorities. These licenses are obtained before the goods are imported and must be presented to customs during clearance. The specific requirements for licenses or permits vary depending on the nature of the goods being imported.

Various documents are required for customs clearance, including the commercial invoice, packing list, bill of lading or airway bill, certificate of origin, and any applicable import licenses or permits. These documents should be accurate, complete, and in compliance with customs requirements. Customs clearance involves paying various fees and charges, including customs processing fees, storage fees (if applicable), and any other administrative fees related to the clearance process. These fees vary depending on the nature and value of the imported goods. Once the customs procedures are completed, and all duties, taxes, and fees are paid, the goods are released by customs. The importer can arrange for the transport and delivery of the goods to their intended destination within Iraq.

For example, because Iraq's political system is federal and the provinces have special powers, it is sometimes observed that commercial law is enforced in one province but operated differently in other provinces. Moreover, in many cases, the laws of the central government of this country are different from the local government of the Kurdistan Region and operate in two different ways. Such restrictions will only be lifted if you consult someone who knows the way and the well at the beginning of the journey. In general, the problems of exporting to Iraq can be summarized in several general areas:

• The laws and the difference in their implementation in the provinces
• Businessmen are not familiar with the cultural and political context
• Security problems in certain areas
• Differences in trade regulations in Iraq and the ethnics

Trade with any country requires some legal documents and licenses, of which exports to Iraq are no exception. On the other hand, the documents required for export to Iraq may change over time due to changes in the laws of this country. Having a list of goods and their specifications. Regarding the necessary documents for export to Iraq, there may be other cases and options that will vary depending on each product or product. However, in general, you usually need to prepare some documents and permits, including:

• Business card
• Having environmental standards
• Licensed by the Iraqi Standards Organization
• Obtaining a health certificate for Food products
• Obtaining the necessary permits from the Customs and the Ministry of Silence
• Having a certificate of origin and sales invoice in Arabic and English

In Iraq, as well as in Iran, there are institutions, individuals, and organizations that can help you with exports and trade. In the table below, we have mentioned the list of these individuals and institutions. There are many trade problems with this neighboring country that have led many exporters and various companies to use business consulting in recent years. In this regard, in addition to private consulting companies, one of the official institutions related to trade with this country is the Joint Chamber of Commerce, Industries, Mines, and Agriculture of Iran and Iraq.

It has several commissions in the fields of energy, information technology, food industry, technical and engineering services, and the construction industry, tourism, and trade and commerce, and their meetings are held from time to time. However, access to these institutions and obtaining export advice to Iraq from them is associated with a certain complexity and bureaucracy, and most people are inclined to try other ways. And the cost of consulting them is usually very high. We offer you in-person and telephone advice on exporting to Iraq through the Business platform, which you can use at any time and place with the least cost and time with the services of expert consultants in this field.

Customs authorities determine the value of imported goods for customs purposes. The valuation is based on various factors, including the transaction value of the goods, freight and insurance costs, and any applicable adjustments as per customs regulations. Import duties and taxes are levied on imported goods based on their classification and customs valuation. The customs tariff rates can vary depending on the product category. Iraq utilizes the Harmonized System (HS) for product classification. Value-added tax (VAT) may also be applicable to certain goods. Customs authorities may conduct physical inspections of the imported goods to verify the declared information, assess compliance with regulations, and ensure that the goods match the accompanying documentation. Inspections can be random or targeted based on risk assessment.