Shipping from China to Iraq: Routes, Duty, COSQC (2026)

Key points

Iraq is not in the GCC: its own tariff applies, charged per HS line at about 0.5%–30%.
Fixed 20ft and 40ft container fees at Umm Qasr were replaced by item-based duty in January 2026.
From 1 October 2026 estimated duties are collected in advance through ASYCUDA, linked to bank transfers.
Regulated goods need a COSQC Certificate of Conformity issued before shipment.
Every Iraq shipment goes through our compliance check before we quote.

Iraq import at a glance

Iraq is not a GCC member, so the GCC 5% rule does not apply. Customs is run by the General Customs Authority under the Ministry of Finance, using the federal Customs Tariff Law No. 22 of 2010, which Cabinet Decision 957 of 2025 brought into full force. Declarations are filed electronically in ASYCUDA by licensed brokers, and customs compares invoice values with its own reference prices. Iraq has no VAT on imported goods, but border tax deposits are collected alongside duty. Only a registered Iraqi company or trader can be the importer; foreign suppliers sell to that importer.

0.5–30%duty range by HS line under Decision 957/2025

25federal customs centres fully automated by June 2026

1 Oct 2026advance collection of duties through ASYCUDA

1,320official Central Bank rate, IQD per USD

Routes from China to Iraq in 2026

Umm Qasr near Basra is Iraq's main container port, but it sits inside the Gulf, so direct container calls fell when the Strait of Hormuz closed to normal shipping in March 2026. Cargo has since also moved overland. Carriers allowed in-transit cargo via Jeddah to Iraq from August 2026 under strict conditions, Saudi Arabia removed bank guarantees for transit through its ports, and Iraq became fully operational in the TIR system on 1 April 2025, making TIR mandatory for road transit from November 2025.

One sea leg and clearance at the port, with item-based duty in ASYCUDA.
Calls are limited and irregular while Hormuz is disrupted.
Storage and demurrage rose during the 2026 transition; a backlog of about 50,000 containers was reported and later cleared.
Best when a carrier offers a confirmed call or feeder.

SeaRoad

What changed in Iraq's tariff in 2025–2026

Date	Change	What it means for you
1 Jan 2025	Customs declarations moved to electronic ASYCUDA	Paper declarations ended; web payment adopted
1–2 Jun 2025	New valuation system and unified tariff at all crossings, including Kurdistan	If your invoice is below the ASYCUDA reference price, the higher value applies
Late Oct 2025	Cabinet Decision 957/2025 applies Tariff Law 22/2010 rates in full	Duty by HS line from about 0.5% to 30%
Jan 2026	Decision 957 enforced at Umm Qasr and federal crossings	Fixed 20ft/40ft container fees abolished; duty now depends on goods and value
Feb 2026	Average reference values cut by 25% at southern and Kurdistan crossings	Lower assessed values after trader protests
1 Oct 2026	Advance collection through ASYCUDA linked to blocked bank transfers	The buyer pays estimated duty before the transfer to the supplier is released

How much duty will you pay?

Duty is charged per HS line on the customs value, which is the invoice value or the ASYCUDA reference value, whichever is higher. The bands below come from reports on the tariff, not the official tariff book, so treat them as a guide only. There is no import VAT in Iraq; enter 0% VAT in the calculator and add duty only.

Band (reported)	Examples
0.5%–2%	Many industrial raw materials
5%	Dairy, cereals, sugar, agricultural and industrial machinery, timber, books, paper
10%	Coffee, tea, spices, perfumes
10%–15%	Electrical appliances and household goods
15%	Clothing, footwear, toys, carpets, fabrics, glassware; cars 8%–15% by engine and year
20%–30%	Luxury items and some protected goods such as frozen meat, eggs, fish and flour

DestinationDuty rate %Goods value (USD)Freight and insurance (USD)Units

CIF value–

Duty–

VAT–

Duty and VAT–

Landed cost–

Cost per unit–

Most goods from China pay 5% GCC duty on CIF, once, at the first GCC entry. VAT is on CIF + duty. Estimate only.

COSQC Certificate of Conformity

The Central Organization for Standardization and Quality Control (COSQC), under the Ministry of Planning, runs Iraq's pre-import inspection and certification programme. Every consignment containing products on COSQC's Regulated Product List needs a Certificate of Conformity (CoC) from a COSQC-authorised inspection body before it is loaded. The list is updated regularly; a new set of standards took effect on 17 June 2025 covering items such as bricks, steel rebar, sugar and olive oil.

Check early whether your HS codes fall on the Regulated Product List.
Book inspection with a body authorised by COSQC for that product category, and confirm the authorisation is current.
Send the proforma invoice, product data sheets and test reports.
Testing and pre-shipment inspection follow; the CoC is issued before loading.
Without a CoC, regulated goods can be delayed, penalised, tested in Iraq or sent back.
Frequent exporters can use registration or licence routes that reduce per-shipment inspections.

Importing into Iraq, step by step

Compliance checkWe review the goods, HS codes, parties, end use and payment route; Iraq is a high-compliance destination for us.
Classify and estimateFind the HS line and rate, and compare your price with likely reference values.
COSQC CoCFor regulated products, inspection and certification are completed before the container is loaded.
DocumentsInvoice, packing list and certificate of origin prepared and legalised as the broker requires.
Advance paymentThe buyer's licensed Iraqi bank holds the transfer until estimated duties are paid through ASYCUDA.
ShipmentSea to Umm Qasr where available, or a land bridge via Saudi Arabia, Kuwait, Jordan or Turkey under transit and TIR.
Declaration and paymentThe licensed broker files in ASYCUDA after the D/O or border arrival and pays electronically.
Inspection and releaseRisk-based selection, possible destination checks of certified goods, then release and delivery.

Documents checklist for Iraq

Quick quiz: are you ready to ship to Iraq?

Iraq import rules in 2026

Your invoice value is lower than the ASYCUDA reference price. Which value does Iraqi customs use?

When must a COSQC Certificate of Conformity be issued for regulated goods?

What replaced fixed container fees at Umm Qasr in January 2026?

Frequently asked questions

How long does shipping from China to Iraq take?

It depends on the route open that week: a direct Umm Qasr call, a Saudi or Jordanian land bridge, or Turkey by sea or Middle Corridor rail plus truck. Clearance during the 2026 reforms can add time. Our team confirms a typical door-to-door time per booking.

What is the customs duty in Iraq?

Duty is charged per HS code under the federal tariff, from about 0.5% to 30%. Many consumer goods are 5%–15%, luxury and some protected goods 20%–30%. Customs uses its reference value if it is higher than your invoice.

Does Iraq charge VAT on imports?

No. Iraq has no VAT on imported goods, but border tax deposits are collected with the duty. The broker confirms the exact charges.

Do I need a COSQC certificate to ship to Iraq?

Yes, if your product is on COSQC's Regulated Product List. The Certificate of Conformity must come from an authorised inspection body before loading.

Is Umm Qasr open in 2026?

The port operates, but as of November 2026 container calls are limited because of the Hormuz disruption. Many shipments go overland via Saudi Arabia, Kuwait, Jordan or Turkey instead.

Why does my Iraqi buyer have to pay duty before the goods arrive?

Since 1 October 2026 import transfers through licensed Iraqi banks are held until estimated duties and taxes are paid in ASYCUDA. It is a government rule, so the buyer and broker should start early.

Can I ship to Iraq through Dubai?

Yes, for example by re-exporting from a UAE free zone and trucking via Saudi Arabia or Kuwait. Our team confirms the documents and route after a compliance check.

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Sources

General information checked on the date shown. Rules and rates change: our team confirms the details for your shipment.

Shipping from China to Iraq in 2026: Umm Qasr, overland routes, the new tariff and COSQC