The College of Law – University of Baghdad discussed a master’s thesis entitled “Customs Taxes in the Federal State – Iraq as a Model” by the student Karrar Mohammed Sabah, in the Public Law Department, on Sunday, August 3, 2025, in the Virtual Courtroom Hall at the college.
The discussion committee consisted of:
1. Prof. Dr. Saad Atiya Hamad (Chairman)
2. Asst. Prof. Dr. Taghreed Mohammed Qadouri (Member)
3. Lecturer Dr. Sabar Farouq Khidr (Member)
4. Prof. Dr. Ban Salah Abdul-Qadir (Member and Supervisor)
The thesis aimed to examine customs taxes as an important financial resource for the state, highlighting the concept of this tax, its legal and economic nature, and its role in supporting the public treasury and guiding commercial and economic activity within the country.
The thesis was divided into two chapters: the first addressed the conceptual framework of customs taxes and the federal state, while the second examined the organization of customs taxes within a federal state.
The thesis concluded with several recommendations, the most notable of which are:
1. Amending Article (110) of the 2005 Constitution of the Republic of Iraq to grant federal authorities exclusive and clear competence in imposing, administering, and collecting customs taxes, given their sovereign nature and economic importance affecting the entire state.
2. Enacting the necessary legislation and establishing effective mechanisms to ensure the uniform application of customs law provisions at all border crossings, thereby standardizing customs procedures and customs tax rates.
