
The Feb 2026 MoF relief targeted inflated ASYCUDA (tariff-book) valuations; select "Tariff-book valuation" above to enable it. It is not applied by default to declared invoice values.
| Category | HS Chapter | Base Duty | Recon. Levy | Protective | Domestic Sales Tax* | Customs Effective (est.) |
|---|---|---|---|---|---|---|
| Essential Food (grains, rice, flour) | 10 to 12, 19 | 0.5%† | 5% | N/A | N/A | ~5.5% |
| Processed Foods & Beverages | 16 to 21 | 10% | 5% | Up to 30% | N/A | 15 to 45% |
| Pharmaceuticals | 30 | 5% | Exempt‡ | N/A | N/A | ~5% |
| Medical Equipment | 90 | 5% | Exempt‡ | N/A | N/A | ~5% |
| Bulk Chemicals | 28 to 38 | 5% | 5% | N/A | N/A | ~10% |
| Plastics & Rubber | 39 to 40 | 10% | 5% | N/A | N/A | ~15% |
| Textiles & Apparel | 50 to 63 | 12% | 5% | N/A | N/A | ~17% |
| Steel, Rebar & Metal | 72 to 73 | 10 to 15% | 5% | 20 to 30% (to 2028) | N/A | 35 to 50% |
| Machinery & Equipment | 84 | 5% | 5% | N/A | N/A | ~10% |
| Electrical & Electronics | 85 | 10 to 15% | 5% | N/A | N/A | 15 to 20% |
| Passenger Vehicles | 87 (8701 to 8705) | 8 to 15% | 5% | N/A | Up to 15%† | 13 to 20% + sales tax if applicable |
| Auto Parts & Accessories | 87 (8706 to 8716) | 8 to 15% | 5% | N/A | N/A | 13 to 20% |
| Oilfield Equipment | 73, 84, 90 | 5% | 5% | N/A | N/A | ~10% |
| Cement & Clinker | 25, 68 | 5 to 15% | 5% | Minimal | N/A | 10 to 20% |
| Luxury Goods | 42, 71 | 15 to 30% | 5% | N/A | N/A | 20 to 35% |
| Tobacco & Alcohol | 22, 24 | 30% | 5% | N/A | Up to 300% | 35% + sales tax if applicable |
| Furniture & Home Goods | 94 | 10 to 15% | 5% | N/A | N/A | 15 to 20% |
GENQ Analytics · gen-q.ai · Updated June 2026
Estimates only. Actual duties are determined by ASYCUDA at the 12-digit HS line. Always confirm with a licensed Iraqi customs broker.