NAQEL Express | Import & Export Guides

Gateways & Customs Business Unit

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NAQEL Express | Import & Export Guide

Iraq
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Version 1.0 Page 1 of 12 01 January 2020

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NAQEL Express | Import & Export Guides
Gateways & Customs Business Unit

Terminology……………………………………………………………………………………………………………………………..………………3
Prohibited goods for import .......................................................................................................................4

Restricted goods for import ........................................................................................................................4

Import: ........................................................................................................................................................6

Exemption from import licences..............................................................................................................6

Import requirements for clearance..........................................................................................................8

For Commercial Establishments (General Cargo) .........................................................................................8

Courier commercial shipments:.....................................................................................................................8

Courier private individual shipments:...........................................................................................................9

EXPORT.......................................................................................................................................................11

Export requirements for clearance ........................................................................................................11

For Commercial Establishments ...................................................................................................................11

For Private .....................................................................................................................................................11

Rexport....................................................................................................................................................11

Customs Duty & TAX...................................................................................................................................12

Terminology

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Manifest: Consolidated information for the batch.

Master airway bill (MAWB): airline waybill.
House waybill (HAWB): waybill from the shipper to the final consignee.
NAQEL service charges: transportation fee + COD charges (if applicable) + customs
clearance fee (if applicable).
COD: Cash on Delivery. The amount that NAQEL has to collect from the customer upon
delivery.
COD = Declared value + NAQEL service charges + customs duty + VAT.
Declared value: the value of the goods as it appears in the commercial invoice and in the
manifest.
Declared value (CIF Value) = Goods value + international shipping cost & insurance.
Note: if the Domestic COD charges and domestic delivery Charges and Duty & VAT are not
splitted in the commercial invoice, it will be considered as a part of declared Value and it will
be subjected to Duty & VAT collection. Correct value without COD charges and domestic
delivery Charges and Duty & VAT must be in the manifest.
Customs Duty: the amount that needs to be paid to Customs for goods entering the country.
Customs authority administration fees: the amount to be paid to customs for customs
formalities.
VAT: Value Added Tax
NAQEL Customs Clearance fees: The amount levied by NAQEL for activities needed to be
completed to clear commercial shipments and high value shipments for individual shipments.
(Depending on a contract with customer)
EDI: Electronic Data Interface.

Prohibited goods for import

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Prohibited goods are those goods of a nature or kind that are by virtue of any law for the
time being in force in the country absolutely prohibited from being imported or exported.
Prohibited goods normally carry with them a series of penalties if you are caught importing or
exporting such items

As per Customs Regulations & Naqel Express policy, the below items are prohibited from
import to Iraq:
• Antiques (breakable and/or fragile)
• Asbestos
• Furs
• Hazardous or combustible materials (as defined in IATA Regulations)
• Dangerous goods, hazard.
• Gambling devices
• Ivory
• Playing cards • Pornography
• Sex Toys.
• All kind of drugs.
• Fireworks.
• Monterey Items including Currency, Fake Money, coins.
• Alcoholic, and cigarettes.

Restricted goods for import

Restricted goods are those items that can only be imported or exported where authority of
a license has been granted by the comptroller of customs and excise or another relevant
Government authority. Examples of restricted goods include prescription medications, wildlife
and items of cultural significance. If items found to be imported or exported without the
relevant authority the individual may be subject to prosecution, fine and seizure of the
restricted goods
Goods with import limited to certain entities
The below goods are permitted to be imported by only the below entities exclusively.

Type of goods The entity that the importations limited to

Natural and raw leathers Ministry of Industry and Commerce
Oil and relate derivatives except mineral oils Ministry of Oil
Cooking gas cylinders Ministry of Oil
Black cement Ministry of Industry and Commerce
Gunpowder salt, explosives & explosives capsule Ministry of Oil
Raw Phosphate Ministry of Oil
Used tyres Ministry of Industry and Commerce

Goods of limited importation

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The below goods importation or exportation is dependent on approval, license or certificate

or documentation from specific authorities.
The following goods and commodities require a prior recommendation/approval from the
official authorities which shall be considered as an import license. Such goods will be
cleared in accordance with this recommendation:

Commodity name The authority that issues the approval

Wheat flour (Flour and mill products) such as Ministry of Industry and Commerce
(semolina, bran, zwan, wheat crumb
Wheat Ministry of Industry and Commerce
White cement Ministry of Industry and Commerce
Ovens and cookers & used gas kiazars Ministry of Industry and Commerce

The refrigerator compressors operating with the Ministry of Industry and Commerce
use of R12 gas
Animal frozen seminal fluid Ministry of Industry and Commerce
Olive oil Ministry of Agriculture
Live animals Ministry of Agriculture
Ministry of Agriculture in coordination with of Ministry of
Fresh, cooled, and frozen meat Industry and Commerce
Stuffed wild animals Ministry of Industry and Commerce

The products of the milk imported from trade Ministry of Industry and Commerce
agreement countries
Potato, onions and garlic Ministry of Industry and Commerce

Vegetables, fruits from the countries engaged in Agricultural Marketing Corporation

trade agreements & protocols
Aluminum nitrates Agricultural Marketing Corporation
Weapons & equipment of all kinds Public Security
Piston blades and alike Ministry of Interior (Public Security)
Children's cars – fuel operated Ministry of Interior (Public Security)
Electrical equipment for self defence Ministry of Interior (Public Security)

Electric and electronic games machines for Ministry of Interior (Public Security)
commercial use
Radioactive materials and sources of all kinds and Ministry of Interior (Public Security)
depleted uranium
Wire receivers and transmitters Ministry of interior (Public security
Wireless alarm systems

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Control systems (remote) of different kinds e.g. Ministry of Power and Mineral Wealth
moving gates and windows, except
televisions and video
Positioning devices Communications Organization Sectors
Wireless receivers and transmitters plants Communications Organization Sectors
Cellular communication systems Communications Organization Sectors
Wireless telephones (telephone cordless) Communications Organization Authority
Wireless microphones Communications Organization Sectors
Remote control devices for children's aircraft Communications Organization Sectors
Terminal used and refurbished Communications Organization Sectors
telecommunications equipment

Children aircraft operating with the remote Communications Organization Authority

control

Mobile TV stations & broadcasting stations Communications Organization Authority in coordination

accompanied by journalists to report events, with Military Public Security
whether under temporary input or consumption
Postal clearance equipment Ministry of Post and Communications
Decoders Television and Broadcasting Corporation
Satellite Receivers Television and Broadcasting Corporation
Color Photo equipment Television and Broadcasting Corporation

All kinds of Medicines & antibiotics, including Ministry of Health

bloods, and its derivatives, serums, and vaccines
Preparations & complementary food Ministry of Health
specifically used for athletes Ministry of Health
Potassium Bromate Ministry of Health
Food dyes Ministry of Health
Plates and Asbestos Pipes Ministry of Health
Children milk and food General Corporation of Environmental Protection
Laser films General Corporation of Environmental Protection
Oxygen gas Ministry of Water and Irrigation
Oxide Nitrogen General Corporation of Environmental Protection
Freon General Leadership of Armed Forces
Halloo material General Leadership of Armed Forces
Holon gas Military Security Authority
Excavators of artesian wells Military Security Authority Ministry of Agriculture
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Military uniform General Leadership of Armed Forces

Small camera which can be fixed as part of Military Security Authority

furniture or offices
Agricultural Breeding Military Security Authority Ministry of Agriculture

Import
- Exemption from import licenses:

• Goods imported directly in the name of the ministers, official departments, and
authority.
• Goods passing by the country as transit –with the observation of the valid customs law
provisions.
• Goods re-entered to the country in its original condition after repair.
• Goods imported for purposes of presentation and re-exportation except cinematic
films, which are imported for commercial purposes.
• Goods imported directly by diplomatic missions.
• Goods that the customs authority to be kept in the public warehouse in the name of
the banks operating in the Kingdom provided that to be subject to the license is
approved by to be cleared locally in accordance with the customs law provisions.
• The personal luggage and house used home furnishings
• Any of the allowed goods or limited or goods imported with the passengers which
incoming to the customs centers and not allowed to be imported provided that value
does not exceed 1000 USD.
• The samples of the goods incoming with the hawkers within the reservations set by
the customs authorities
• The goods re-exported before clearance.
• The goods entered the free markets and sold on board and ships.
• Cattles.
• The goods imported by the importers provided that such goods not to be subject to the
importation license.
• Entities limited to import of certain goods.
• Goods obtained prior recommendation from the competent authorities provided that to
be imported by importers.
• Goods of temporary entry: the goods imported under the temporary Entry status shall
be also exemption from presenting importation license, except if cleared for the local
consumption, as that requires showing this license in accordance with what was
mentioned in the importation & exportation regulation and instructions
• Disabled vehicles: the vehicles prepared specially to be driven with the hands without
the legs for the usage of disabled personally cleared without the need for obtaining an
importation license and exempted from the additional importation duty.
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• The bond: the importation license of the goods that the customs agree to be stored in
the public warehouse shall be postponed unit the approval for its clearance locally in
accordance with the customs law provisions, at that time the related party shall be
requested to show importation license if required by the importation & exportation
regulation and instructions

Import requirements for clearance

For Commercial Establishments (General Cargo) :

• Import License.
• Detailed original invoice along with (HS code of each item, weight, Qty, description).
• Air Waybill & MAWB.
• Copy of the importer CR (Commercial Registration).
• Authorization from the importer to customs clearance Broker.
• Indication of origin on the shipment.
• Packing list.
• Subjected to Customs duties.
• Subjected to VAT.
• Original certificate of origin attested by a competent authority (COO).

Note:
Restricted products require an approval from the governing entity.

Courier commercial shipments:

• Detailed original invoice along with (HS code of each item, weight, Qty, description).
• Air waybill & MAWB.
• Copy of the importer CR, Authorization from the importer to customs clearance
Broker.
• Packing list.
• Manifest.
• Indication of origin on the item.
• Original certificate of origin attested by a competent authority (COO).
• Subjected to Customs duties.
• Subjected to VAT.

Note: Restricted products require an approval from the governing entity.

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Courier private individual shipments:

The shipment value is 100 USD and less (Consolidated declaration/ MAWB) Customs
Officer has the right to re-estimate the value of the shipment and hold the shipment for
Formal Clearance were DUTY & VAT applied.
• Detailed original invoice along with (HS code of each item, weight, Qty, description).
• Airway bill & MAWB.
• Manifest.
• Packing list.
• Indication of origin on the item.
• Free of customs duty.
• Only VAT applicable

Note: customs declaration (Formal Clearance) is required in case one of the governmental
entities restricts the product, and it is requiring an approval from the restricted entity.
The shipment value is 100 USD and more (Consolidated declaration/ MAWB)

Customs Officer has the right to re-estimate the value of the shipment and hold the
shipment for Formal Clearance were DUTY & VAT applied.
• Detailed original invoice along with (HS code of each item, weight, Qty, description).
• Airway bill & MAWB.
• Manifest.
• Packing list.
• Indication of origin on the item.
• Customs duty and VAT will be applicable.
• Fee shall be regulated by customs declaration forms, and fees and taxes as per
applicable laws will be incurred for formal clearance
https://www.customs.mof.gov.iq/en/home-1

Note: customs declaration (Formal Clearance) is required in case one of the governmental
entities restricts the product, and it is requiring an approval from the restricted entity.
Note: shipments received in a commercial quantity (measured by either items quantity and/
or value) are treated as commercial consignments and commercial clearance procedures
must apply for it.
Note: Restricted shipments require an approval from the governing entity that restricts the
product.

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Export:
Export requirements for clearance

For Commercial Establishments

• Detailed commercial invoice along with HS code of each item.

• Original certificate of origin attested by a competent authority.
• Waybill.
• Copy of the Exporter CR (commercial Registration).
• Authorization from the exporter to customs clearance company (NAQEL).
• Customs Admin Fee.

For Private

• Detailed commercial invoice along with HS code of each item.

• Waybill.
• Copy of the Exporter ID.
• Authorization from the exporter to customs clearance Broker. • Customs duties if
Applicable.

Re-export

• Copy of the first import declaration.

• Air Waybill.

• Re-export declaration, payment of customs duties if Applicable.

• Detailed commercial invoice along with HS code of each item.

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Customs Duty & TAX General Guide

COD: Cash on Delivery; the amount NAQEL has to collect from the customer upon
delivery. COD= Declared value + NAQEL service charges + customs duty + VAT.

• Declared value is the value of the goods as it appears on the commercial invoice and
on the manifest. o Declared value (CIF Value) = Goods value + international shipping
cost & insurance.
o Note: if the Domestic COD charges and domestic delivery Charges, and Duty
& VAT not split on the commercial invoice, it will be considered, as a part of
declared Value, and it will be subjected to Duty & VAT.

• Bonded account: a certain amount has to be deposited to NAQEL for VAT and duty
payments on behalf of the shipper before the clearance of the goods (usually one
month estimated value).

• Customs Duty: the amount that needs to be paid to Customs for goods entering the
country.
o Custom duty= customs duty based on HS code the Range from 0-30%, mostly
30%: https://www.customs.mof.gov.iq/en/home-1

• VAT: Value Added Tax : 5% on the declared value

• NAQEL Customs Clearance fees: charges applied from NAQEL for Formal
Clearance.

• Reference to customs tariff there are some items exempted from duty, but VAT
applied for this Items.
• Customs Tariff Reference: https://www.customs.mof.gov.iq/en/home-1

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