Iraqi Gazette as of June 30, 2012: Customs Tariff Law
Customs tariff law No. (22) for the year 2010 average
in Federal Customs Posts
Law / Document Number (ID): 22
Type of Law: Law
Date Issued: 10 Feb 2010
Date Published: 6 Dec 2010
Status: In force
Name of the people
The Presidency Council
Based on what passed the House of Representatives in accordance with the provisions of subsection (I) of Article (61) and the legal period set forth in paragraph (a) of item (V) of Article (138) of the Constitution .
Issued the following law :
No. (22) for the year 2010
Article 1 – First, set Alkmarki fees are collected on imported goods according to the rates set forth in the schedules of tariff of customs duties and agricultural calendar attached to this law .
Second, the phrase (tables tariff of customs duties and agricultural calendar) for the purposes of this Act the table that contains sub-items and their symbols and digital sections and chapters, notes, and sub-items according to the Globally Harmonized System of the World Customs Organization .
Third: The tariff schedules of customs duties and agricultural calendar is an integral part of this law .
Article 2 – First: The Council of Ministers upon the request of the Federal Minister of Finance amend the drawing Alkmarki provided for in the tariff schedule of customs duties and agricultural calendar attached to this law in urgent circumstances to the need for economic and monetary actions require protection or reciprocity .
Second, a fee of custom on imported goods is contained in the tariff schedule of customs duties by not exceeding (20%) of its value and the Council of Ministers upon the proposal of Federal Minister of Finance amend this percentage for the same reasons contained in the item – first -.
Third: The fee increase Alkmarki action temporarily and still causes the demise of the event .
Article 3 – First: No fees are collected separately on vessels and on the covers, except as follows :
A – If stated in the customs tariff schedules attached to this law otherwise .
B – If the blood and on the covers do not make up the containers of imported goods and packaging and was one of the usual kind that can promise a commercial commodity .
Second, value added and on the covers vessels subject to the separate fee on the value of their contents, if the drawing is equal to the fee imposed on the content or less of it and met her drawing of custom one .
Article 4 – First, be exempted from the fee set out Alkmarki samples and models that are not of commercial value .
Second: – A – exempt goods imported by mail up to determine the instructions issued by the Federal Minister of Finance .
B – Eisera for the provision of paragraph (a) of this item on consignment split into parts, which are intended to get rid of the fragmentation of payment of the fee for composting .
Article 5 – taken into account in applying the provisions of this law, the facilities afforded by the Investment Law No. 13 of 2006, as amended, on goods imported for the purposes of investment projects exclusively .
Article 6 – First: The Minister of Finance in coordination with the relevant instructions for how to change the organization of materials suitable for human consumption to raw materials for industrial purposes and unfit for human consumption, which required the importer to change .
Second, reduce the fee to substances contained Alkmarki marauding set forth in item (I) of this article by (8.7), seven-eighths of the amount to be paid before the change to be accompanied by a certificate issued by the concerned authorities .
Article 7 – remain in force limitations and constraints imposed on some imports or exports under the Customs Act No. 23 of 1984, as amended, or any other law, unless it was canceled before the entry into force of this law .
Article 8 – Apply the rule of the door (xv) of the Law on Customs No. 23 of 1984 for violating the provisions of Articles (1) and (3) and (4) and paragraph ( of item (ii) of Article (5) and item (II ) of Article (6) of this law .
Article 9 – First: The Law of the customs tariff number (77) for the year 1955. The Coalition Provisional Authority Order (dissolved) No. (54) for the year 2004 (policy of trade liberalization for the year 2004) and the Coalition Provisional Authority Order (dissolved) No. (38) for the year 2003 (tax the reconstruction of Iraq and its amendments).
Second: The Broken any law or regulations or instructions conflict with the provisions of this law .
Article -10 – The Minister of Finance instructions to facilitate the implementation of the provisions of this law .
This article was amended by law No. 34 for 2011
Article 11 – This law (the law of customs tariff) as of 30/6/2012
Customs Tariff Act No. 22 of 2010