Customs Law No.23 of 1980 (amended).

This Law consisting of 271 articles divided in 18 Parts aims at making more concise and flexible the customs procedures, also including the principles adopted by comparative legislation, and applies to the zone which covers territories being subject to the sovereignty of the Iraqi Republic, internal waters and territorial sea thereof. Any goods passing the customs line at entry, departure or in transit shall be subject to the provisions of this law and the observed customs rules. Goods are intended by this Law as any material or product being natural, animal, agricultural or industrial.
The Law deals with Definitions and General Principles (Part 1); Scope of Work for Customs Department (Part 2); Principles for the Application of Customs Tariff (Part 3) Restriction and Prohibition (Part 4); The distinguishing Ingredients for Goods, which are origin and source, the kind, and the value (Part 5); Importation and Exportation (Part 6); Stages of Customs Clearance (Part 7); Suspended Conditions of Duties (Part 8); Shore Navigation and Internal Transportation (Part 9); Exemption (Part 10); Services Dues and Charges (Part 11); Customs Clearance (Part 12); Power of Customs Officials and their Obligations (Part 13); Customs Belt and the Search for Smuggling (Part 14); Custom Offences (Part 15); Customs Actions (Part 16); Selling of Goods and Granting Remunerations (Part 17; and Final provisions (Part 18).