🇮🇶 Import Customs & Duties: Iraq
Quick Facts
Duty-free threshold
$0
Duty applies from $0
VAT / Sales Tax
0%
Sales tax at 15% on imports. Basic food items and reconstruction materials may be exempt. Alcohol 300% where permitted.
Clearance Time
3-14 days
typical processing
Note: No VAT system; customs duties apply
Duty Rates by Category
| Category | Duty Rate | HS Chapter |
|---|---|---|
| Electronics | 0-20% (reconstruction imports often exempt) | 85 |
| Clothing | 10-30% | 61-62 |
| Footwear | 10-30% | 64 |
| Food products | 0-30% (basic staples exempt, processed food 20-30%) | 01-24 |
| Machinery | 0-10% (reconstruction equipment often exempt) | 84 |
| Cosmetics | 10-20% | 33 |
| Books | 0% | 49 |
| Toys | 10-20% | 95 |
Rates shown are for standard goods. Exact rate depends on the HS code of your item.
Import Duty Calculator
Customs Clearance Process
Iraq General Customs Authority manages imports. Customs system recovering after decades of conflict, reconstruction import exemptions exist for many categories. Tariff range 0-30% but enforcement varies. Umm Qasr port (near Basra) is the primary sea port. Baghdad International Airport and Erbil International Airport handle air cargo. Kurdistan Region (KRI) has its own customs administration with generally more efficient processing.
What to Actually Expect
Recovering from decades of conflict. Tariffs 0-30% but reconstruction imports often exempt from duties. Kurdistan Region (Erbil, Sulaymaniyah) has significantly more efficient customs than central/southern Iraq, preferred entry point for many importers. Umm Qasr port congested and bureaucratic. Corruption reported at federal ports. Express couriers (DHL, FedEx) available in Baghdad, Erbil, Basra. Documentation requirements inconsistent between federal and KRI customs.
Required Documents
Commercial Invoice
Item description, quantity, value, sender and receiver details
Packing List
Detailed description of contents in each package
Customs Declaration (CN22/CN23)
Required for postal shipments
Air Waybill (AWB)
Generated by the carrier when booking the shipment
Certificate of Origin
May be required for reduced duties (FTA/preferential rates)
Export/Import License
For restricted goods (electronics, medicines, chemicals)
Import License Requirements
Import license required for most commercial goods. Prohibited: alcohol (except Kurdistan Region), pork, Israeli-origin goods. Reconstruction-related imports often get duty exemptions. Pharmaceuticals need Ministry of Health approval. Weapons strictly controlled.
Certificate of Origin
Issued by Iraqi Federation of Industries or Chamber of Commerce. Documents often need legalization by Iraqi embassy. Arab League/GAFTA preferential certificates available. Kurdistan Region accepts separate documentation.
Prohibited & Restricted Items
Prohibited
- xNarcotics and illegal drugs
- xExplosives and flammable materials
- xWeapons and ammunition
- xCounterfeit goods
- xCounterfeit currency and documents
Restricted (permit required)
- !Medicines and pharmaceuticals
- !Food and beverages
- !Plants and seeds
- !Electronics (lithium batteries)
- !Perfumes and cosmetics (volume limits)
Useful Links
Duty & Tax Estimate
Estimated import charges when shipping goods to Iraq:
| Goods Value | Duty | VAT/Tax | Total Charges |
|---|---|---|---|
| $50 | $3 | $0 | $3 |
| $100 | $5 | $0 | $5 |
| $200 | $10 | $0 | $10 |
| $500 | $25 | $0 | $25 |
| $1000 | $50 | $0 | $50 |
Estimates only. Actual duties depend on product category and HS code.
Popular routes to Iraq
Frequently Asked Questions
What is the duty-free threshold for Iraq?
Iraq has no duty-free threshold. All imported goods are subject to duties regardless of their value.
What is the VAT rate on imports to Iraq?
The VAT/tax rate on imports to Iraq is 0%. VAT applies to: Sales tax at 15% on imports. Basic food items and reconstruction materials may be exempt. Alcohol 300% where permitted.
How long does customs clearance take in Iraq?
Typical customs clearance in Iraq takes 3-14 days. Express shipments usually clear faster.
What documents are needed to import into Iraq?
To import into Iraq, you typically need: commercial invoice, packing list, bill of lading/airway bill, and customs declaration. Some goods may require a certificate of origin or import license.
What items are prohibited from import into Iraq?
Iraq prohibits the import of narcotics, weapons, counterfeit goods, certain animal products, and hazardous materials. Restrictions may also apply to alcohol, tobacco, pharmaceuticals, and certain electronics.