Iraq - Country Commercial Guide
Customs Regulations
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In 2019, Iraq began imposing import tariffs based on the Harmonized Classification System ranging from zero to 30 percent.  For many products, importers have been subject to a uniform tariff of only 5 percent, which covered everything except food, medicine, books, clothing and products related to humanitarian assistance or Iraq’s reconstruction.

Under the federal Investment Law, any projects initiated through the National Investment Commission (NIC), or established in a Free Zone, will be exempt from this tariff for a period of time, as determined by import classification.