Customs Law No.23 of 1980 (amended). Country/Territory Iraq Document type Legislation Date 1984 Source FAO, FAOLEX Subject General Keyword International trade Tax/levy Procedural matters Legal proceedings/administrative proceedings Governance Geographical area Asia, Middle East, Near East and North Africa, Persian Gulf, Western Asia Entry into force notes Thes Law enters into force after six months from its publication in the Official Gazette. Abstract 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. Full text English/Arabic Website iraqld.hjc.iq; https