What changed?
Iraq reset its import regime in 2026. The changes below are taken from published reports and professional notes; Iraqi procedures are still being adjusted.
| Date (2026) | What changed | Source |
|---|---|---|
| 1 January | Import declarations move to ASYCUDA World, the customs system developed by UNCTAD; the new rules are reported active at Umm Qasr in the first week of January | Iraq Business News |
| 1 January | Council of Ministers Decision 957/2025 replaces flat per-container fees with duties calculated per item by HS code; reported rates start at 5% and vary by category | Iraq Business News |
| From January | Customs may value goods on the commercial invoice or on its official tariff-book value | Iraq Business News |
| February | A backlog of more than 50,000 containers at Umm Qasr; on 9 February traders close markets in Baghdad, Basra and Mosul in protest | Kurdistan24 |
| 24 February – 15 April | Shipping-line and agent charges to importers cut by 75%, a measure later revoked | Global Trade Alert |
| 1 June | ASYCUDA pre-declaration becomes mandatory for all commercial goods at the Ibrahim Khalil crossing in the Kurdistan Region, according to a Kurdistan-based broker | Broker guidance |
| 10 July | Certificates of origin and commercial invoices must be verified electronically before a declaration is processed; unverified declarations may be suspended | Deloitte |
Rules that protect local products were reported as unchanged. This summary is not legal or tax advice; confirm the details for your goods with your Iraqi customs broker.
What does it mean for your cargo?
Budget per item, not per container, and get the data right before the goods move.
- Duty: two containers of different goods can carry very different duty bills. Ask your Iraqi broker for a duty estimate per HS code before you confirm the order with the supplier.
- Valuation: customs may use its own tariff-book value, so a low invoice value does not guarantee a low assessment. Keep a budget and time buffer for valuation queries.
- Matching data: the HS code, description, quantity, weight, value, Incoterm and origin must agree across the invoice, packing list, certificate of origin and bill of lading.
- E-verification: ask your supplier early how the certificate of origin is issued, and make the invoice final before shipment, because any correction has to be verified again.
- Importer of record: only a registered importer can clear goods, and the consignee's tax or national ID must appear on the documents.
- Free time: valuation disputes and verification holds keep the container at the port while demurrage runs, so get the carrier's free time in writing.
How we handle Iraq cases: every case follows one visible checklist: importer of record confirmed → pre-declaration → certificate of origin and invoice e-verification → Certificate of Conformity where required → ASYCUDA declaration → valuation result, declared versus assessed → duty paid → release → delivery. A rejected document always comes back to you with the reason.
For the full explanation, read Iraq customs in 2026: ASYCUDA, Decision 957/2025 and duties by HS code, the Iraq Certificate of Conformity guide and our Iraq import checklist.
Official sources
- Iraq Business News — New customs rules in force at Umm Qasr port (8 January 2026)(opens in a new tab)
- Deloitte Middle East — Iraq Customs activates electronic verification of import documents (14 July 2026)(opens in a new tab)
- Iraq Business News — Report: Iraq's 2026 customs reset (Kapita, 11 March 2026)(opens in a new tab)
- UNCTAD — ASYCUDA programme(opens in a new tab)
- Global Trade Alert — Iraq reduces port storage and maritime charges by 75% for importers(opens in a new tab)
- Kurdistan24 — Traders shut markets across Iraq over new customs tariffs (9 February 2026)(opens in a new tab)
Advisories summarise official sources and our operational experience. They are not legal advice; regulations can change at short notice.
