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approval of their importation.30 ‫إذا ﺑﯿﻌﺖ اﻟﻤﻮﺟﻮدات اﻟﻤﺴﺘﻮردة اﻟﻤﻌﻔﯿﺔ ﻣﻦ‬ •
‫اﻟﺮﺳﻮم اﻟﻜﻤﺮﻛﯿﺔ ﺑﺸﻜﻞ ﻣﺨﺎﻟﻒ ﻷﺣﻜﺎم ھﺬا‬
• If any customs-exempt assets are sold ‫اﻟﻘﺎﻧﻮن أو اﺳﺘﺨﺪﻣﺖ ﻓﻲ أﻏﺮاض أﺧﺮى‬
in violation of the provisions of this ‫ﻏﯿﺮ أﻏﺮاض اﻟﻤﺸﺮوع ﻻﺑﺪ أن ﯾﺪﻓﻊ‬
law or used for purposes other than the ‫اﻟﻤﺴﺘﺜﻤﺮ اﻟﻀﺮاﺋﺐ واﻟﺮﺳﻮم واﻟﻐﺮاﻣﺎت‬
project, the investor must pay the taxes,
fees and fines applicable by law.31 .‫ﺑﻤﻮﺟﺐ اﻟﻘﺎﻧﻮن‬

• In addition, there is an exemption from ‫• ﺑﺎﻻﺿﺎﻓﺔ اﻟﻰ اﻻﻋﻔﺎء ﻣﻦ اﻟﻀﺮاﺋﺐ‬
taxes and fees for primary materials ‫واﻟﺮﺳﻮم ﻟﻠﻤﻮاد اﻻوﻟﯿﺔ اﻟﺪاﺧﻠﺔ ﻓﻲ ﺻﻨﺎﻋﺔ‬
used to manufacture products based on
the percentage of locally-produced .‫اﻟﻤﻨﺘﺞ ووﻓﻘﺎً ﻟﻨﺴﺒﺔ ﻣﺴﺎھﻤﺔ اﻟﻤﻮاد اﻟﻤﺤﻠﯿﺔ‬
material used in the process.
:‫اﻟﻘﻮاﻧﯿﻨﺒﺎﻟﻀﺮاﺋﺐ واﻟﺮﺳﻮم‬
Relevant Iraqi Laws on Taxes and
Duties: ،1982 ‫ ﻟﺴﻨﺔ‬113 ‫ﻗﺎﻧﻮن ﺿﺮﯾﺒﺔ اﻟﺪﺧﻞ رﻗﻢ‬ •
،1984 ‫ ﻟﺴﻨﺔ‬23 ‫وﻗﺎﻧﻮن اﻟﻜﻤﺎرك رﻗﻢ‬
• Income Tax Law No. 113 of 1982 and ‫ﺑﺎﻟﺮﻏﻢ ﻣﻦ أن ﻗﺎﻧﻮن اﻹﺳﺘﺜﻤﺎر ﯾﻌﻔﻲ‬
Customs Law No. 23 of 1984. ‫اﻟﻤﺴﺘﺜﻤﺮﯾﻦ ﻣﻦ دﻓﻊ ﺿﺮﯾﺒﺔ اﻟﺪﺧﻞ ﻟﻌﺪد‬
Although the National Investment Law ‫ إﻻ أﻧﮫ ﯾﺘﻄﻠﺐ ﻗﯿﺎم‬،‫ﻣﺤﺪود ﻣﻦ اﻟﺴﻨﻮات‬
exempts investors from paying income ‫اﻟﻤﺴﺘﺜﻤﺮ ﺑﺘﻘﺪﯾﻢ اﻟﺒﯿﺎﻧﺎت اﻟﻤﺎﻟﯿﺔ اﻟﻤﻄﻠﻮﺑﺔ‬
tax for a limited number of years, it ‫ﻟﻠﺴﻠﻄﺎت اﻟﺘﻨﻈﯿﻤﯿﺔ اﻟﻤﻌﻨﯿﺔ ﺑﺎﻟﻀﺮاﺋﺐ‬
does not exempt investors from ‫ وﻛﺬﻟﻚ اﻟﻮﺛﺎﺋﻖ اﻟﺘﻲ‬،‫واﻟﻜﻤﺎرك ﻓﻲ اﻟﻌﺮاق‬
submitting the required financial
disclosures to tax and customs .‫ﺗﺘﻄﻠﺒﮭﺎ ﺗﻠﻚ اﻟﻘﻮاﻧﯿﻦ‬
regulatory authorities in Iraq, as well as
any documents required under those ‫ ﻟﺴﻨﺔ‬22 ‫ﻗﺎﻧﻮن اﻟﺘﻌﺮﻓﺔ اﻟﻜﻤﺮﻛﯿﺔ رﻗﻢ‬ •
laws. ‫ اﻟﺬي ﯾﻨﻈّﻢ رﺳﻮم اﻟﻜﻤﺎرك‬،2010
‫اﻟﻤﻔﺮوﺿﺔ ﻋﻠﻰ اﻟﺴﻠﻊ ﺣﺴﺐ اﻟﻤﻌﺪﻻت اﻟﺘﻲ‬
• Customs Tariff Law No. 22 of 2010 ‫ﺗﺤﺪدھﺎ ﺟﺪاول اﻟﺘﻌﺮﯾﻔﺔ ﻟﺮﺳﻮم اﻟﻜﻤﺎرك‬
regulates the percentage of customs ‫ وﻧﻈﺎم اﻟﻜﻤﺎرك‬.‫واﻟﺠﺪول اﻟﺰراﻋﻲ اﻟﻤﺮﻓﻖ‬
fees on imported goods according to ‫اﻟﻌﺮاﻗﻲ ﯾﺴﺘﺨﺪم اﻟﻨﻈﺎم اﻟﻤﻨ ّﺴﻖ ﻟﻮﺻﻒ‬
the rates set forth in the tariff tables of
customs duties and the agricultural .‫وﺗﺸﻔﯿﺮ اﻟﺴﻠﻊ‬
calendar attached herein. Iraq’s
customs system utilizes Harmonized
System (HS) coding.32

30 See id. at Article 17.
‫ اﻟﻤﻌ ّﺪل‬،2006 ‫ ﻟﺴﻨﺔ‬13 ‫ ﻣﻦ ﻗﺎﻧﻮن اﻹﺳﺘﺜﻤﺎر اﻟﻌﺮاﻗﻲ رﻗﻢ‬17 ‫أﻧﻈﺮ اﻟﻤﺎدة‬.
31 See id. at Article 18.
‫ اﻟﻤﻌ ّﺪل‬،2006 ‫ ﻟﺴﻨﺔ‬13 ‫ ﻣﻦ ﻗﺎﻧﻮن اﻹﺳﺘﺜﻤﺎر اﻟﻌﺮاﻗﻲ رﻗﻢ‬18 ‫أﻧﻈﺮ اﻟﻤﺎدة‬.

32 See Investor Guide to Iraq 2015, Customs Tariff Law, p. 35, available at
http://investpromo.gov.iq/nic_flash/investors_guide/english/.
‫ ﻣﺘﻮﻓﺮ ﻋﻠﻰ اﻟﺮاﺑﻂ‬،35 ‫ ص‬،"‫ "ﻗﺎﻧﻮن اﻟﺘﻌﺮﯾﻔﺔ اﻟﻜﻤﺮﻛﯿﺔ‬،2015 ‫أﻧﻈﺮ دﻟﯿﻞ اﻟﻤﺴﺘﺜﻤﺮ ﻓﻲ اﻟﻌﺮاق‬:
http://investpromo.gov.iq/nic_flash/investors_guide/english/

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