Iraq: import and export rules
Iraq is a large, import-dependent market for food, building materials, machinery and consumer goods, supplied mainly through Umm Qasr port and land borders with Turkey, Jordan, Iran and the Gulf. Its customs system changed fast in 2025–2026: ASYCUDA automation, a new tariff, pre-declaration and advance payment of duties, plus a COSQC certificate of conformity for many products.
⚠ Before you trade
- US dollar transfers are controlled
The Central Bank of Iraq ended its dollar 'electronic platform' around the end of 2024. Import payments now go through Iraqi banks with correspondent banks abroad, with pre-audit checks, and several Iraqi banks are barred from dollar transactions. Agree the paying bank and currency (USD, EUR, AED, CNY) in advance.
Source ↗ - Rules are changing fast
The 2026 tariff is under legal dispute and caused border delays and trader protests, and advance duty payment started in October 2026. Confirm current duty, valuation and payment steps with your Iraqi buyer and clearing agent before every shipment.
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Importing into Iraq
- Importer ID and import licence
Iraqi importers need an importer ID and, for most goods, an import licence from the Ministry of Trade. Both are now issued online through the ministry's import–export portal run by the General Company for Fairs and Commercial Services.
Source ↗ - COSQC certificate of conformity (pre-shipment inspection)
Regulated products, including food, toys, electrical goods, spare parts, tyres, chemicals, cosmetics, building materials and textiles, need a Certificate of Conformity before shipment under COSQC's pre-import inspection programme. It is issued by COSQC-appointed bodies (e.g. Intertek, Bureau Veritas, TÜV). The product list was updated in June 2025.
Source ↗ - Documents and legalization
The certificate of origin and commercial invoice must be stamped by the exporter's chamber of commerce and legalized through the Iraqi embassy or commercial attaché. Iraqi Customs does not accept digital signatures, so documents need real signatures. A bill of lading is also required.
Source ↗ - ASYCUDA and electronic pre-declaration
ASYCUDA now runs at all 22 federal border crossings. Since 1 December 2025 a pre-customs declaration must be filed electronically in ASYCUDA. If the invoice value is below the system's reference price, the higher value is used.
Source ↗ - Advance payment of duties (from October 2026)
From 1 October 2026 importers must pay estimated customs duties and the tax deposit through ASYCUDA and licensed banks before money is transferred abroad. The estimate is based on the invoice, shipping documents, HS code, origin and declared value, so send accurate documents early.
Source ↗ - Restricted and banned goods
Seeds, live animals, chemicals, medicines and products containing alcohol need special approval. To protect local farmers, Iraq bans imports of many crops; in October 2025 the Ministry of Agriculture listed 40 products, including potatoes and tomatoes. The lists change by season.
Source ↗ - Kurdistan Region
Since 2 June 2025 the federal unified tariff and shared price lists apply at all crossings, including the Kurdistan Region. The Region's own crossings are not yet fully on ASYCUDA, so procedures there can still differ; check with a local clearing agent.
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