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IMF Country Report No. 21/158
IRAQ
TECHNICAL ASSISTANCE REPORT—CUSTOMS VALUATION, RULES OF ORIGIN AND TARIFF CLASSIFICATION OF GOODS
July 2021
This Technical Assistance Report for Iraq on Customs Valuation, Rules of Origin and Tariff Classification of Goods was prepared by a staff team of the international monetary fund. It is based on the information available at the time it was completed in April 2021.
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Title page
TECHNICAL ASSISTANCE REPORT
IRAQ
Customs Valuation, Rules of Origin and Tariff Classification of Goods
APRIL 2021
PREPARED BY
Djamel Bouhabel
METAC
Afghanistan, Algeria, Djibouti, Egypt, Iraq, Jordan, Lebanon, Libya, Morocco, Sudan, Syria, Tunisia, West Bank and Gaza, Yemen
PARTNERS
Germany, Netherlands, Switzerland, European Commission, France
DISCLAIMER
The contents of this report constitute technical advice provided by the staff of the International Monetary Fund (IMF) to the authorities of Iraq (the “TA recipient”) in response to their request for technical assistance. This report (in whole or in part) or summaries thereof may be disclosed by the IMF to IMF Executive Directors and members of their staff, as well as to other agencies or instrumentalities of the TA recipient, and upon their request, to World Bank staff, and other technical assistance providers and donors with legitimate interest, including members of the Steering Committee of MET AC, unless the TA recipient specifically objects to such disclosure (see Operational Guidelines for the Dissemination of Technical Assistance Information). Publication or Disclosure of this report (in whole or in part) or summaries thereof to parties outside the IMF other than agencies or instrumentalities of the TA recipient, World Bank staff, other technical assistance providers and donors with legitimate interest, including members of the Steering Committee of MET AC, shall require the explicit consent of the TA recipient and the IMF’s Fiscal Affairs Department.
MEMBERS
Contents
GLOSSARY
INTRODUCTION
CURRENT SITUATION
TECHNICAL ASSISTANCE PROVIDED
KEY FINDINGS
A. Assessment of Customs Value
B. Assessment of Tariff Classification
C. Assessment of Goods’ Origin
RELATED ISSUES
A. Appeal Mechanism
B. Use of Information and Communications Technology
C. Risk Management
D. Post-Clearance Audit
E. Training and Communication
SUMMARY OF RECOMMENDATIONS AND NEXT STEPS
BOX
1. Summary of Recommendations
FIGURE
1. Government Revenues from 2016 to 2020 (USD Billions)
APPENDICES
I. Audit Process–Preferential Rules of Origin
II. The Customs Valuation Audit Process
Glossary
| ASYCUDA | Automated System for Customs Data |
| BCP | Border Crossing Point |
| BDV | Brussel Definition of Value |
| HQ | Headquarters |
| HS | Harmonized System |
| ICT | Information and Communications Technology |
| IT | Information Technology |
| GCA | General Customs Authority |
| PCA | Post-clearance Audit |
| PPP | Price Paid or Payable |
| SOP | Standard Operation procedures |
| STX | Short-term Expert |
| TA | Technical Assistance |
| WTO | World Trade Organization |
| WCO | World Customs Organization |
