واقع الضريبة الكمركية في العراق و امكانية تطويره في ضوء قانون التعريفة الكمركية رقم 22 لسنة 2010

الملخص EN

The customs regime in Iraq after 2003 witnessed a breakdown of the customs laws after the Coalition Provisional Authority issued decisions to suspend the implementation of the Customs Tariff Law No.

77 of 1955, as well as the Customs Law No.

23 of 1984, replacing them with the decision of the Coalition Provisional Authority to impose a 5% reconstruction tax on Iraq Of the value of imported goods.

Despite the issuance of a new customs tariff law number 22 of 2010,