The College of Law at the University of Baghdad discussed the Master’s thesis entitled “Tax Assessment Mechanisms in the Customs Zone in Accordance with the Provisions of the Amended Iraqi Customs Law No. 23 of 1984,” submitted by Ezz Al-Din Kareem Mahmoud, in the Public Law Branch. The discussion was held on Sunday, August 30, 2026, in the Moot Court Hall at the College.

The Defense Committee consisted of:

  1. Prof. Dr. Imad Mohammed Ali – Chairman
  2. Prof. Dr. Rasha Mohammed Jaafar – Member
  3. Dr. Hassan Hamoud Hassani – Member
  4. Asst. Prof. Dr. Ammar Fawzi Kadhim – Member and Supervisor

The thesis aimed to explain the legal nature of customs duties and their legal character, clarify the legal framework governing the customs zone under the amended Customs Law No. 23 of 1984, and examine the impact of technical and administrative factors on the accuracy of tax assessment.

The thesis consisted of three chapters. The first chapter addressed the legal nature of customs duties in Iraq. The second chapter examined the concept of the customs zone in Iraq. The third chapter dealt with the practical procedures for tax assessment in the customs zone in accordance with the amended Customs Law No. 23 of 1984.

The thesis concluded with several recommendations, the most important of which were:

  1. Strengthening and developing the administrative and supervisory role of the customs administration, in addition to its financial role.
  2. Amending the legislation currently in force governing customs activities, particularly the amended Iraqi Customs Law No. 23 of 1984, or enacting a new law regulating customs activities in light of technological developments and the expansion of foreign trade.

  3. Developing and improving digital infrastructure to achieve technological integration and establish network connectivity among all customs zones.

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