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International Monetary Fund. Fiscal Affairs Dept.
This report summarizes key findings and recommendations from a remote technical assistance (TA) assignment performed by a short-term expert (STX), Mr. Djamel Bouhabel, from January 17 to February 4, 2021, to the General Customs Authority of Iraq (GCA). The main objective of the TA was to advise GCA on the development and effective application of customs assessment processes based on international standards and best practices.
International Monetary Fund. Fiscal Affairs Dept.

, the tariff structure has been simplified with four customs duty rates: 0, 10, 15, and 30 percent. 15. Before the customs import declaration, import goods classification is needed for the use by other government agencies regarding import certificates, licenses, quota eligibility, and hard currency control . For some of these objectives, “The State Company for Iraqi Fairs and Commercial Services” 11 confirms goods classification in the application. In some rare cases, the importer and the Iraqi Fairs and Commercial Services does not agree with the goods