The role of the Iraqi Council of Ministers in managing customs exemptions after 2003

Abstract

This research examines how the Iraqi Council of Ministers managed customs exemptions after 2003, within the context of the political and economic transformation that followed the change of regime in Iraq, and the resulting reshaping of the state's role in the customs sector. Therefore, the research stems from a central issue concerning the complex relationship between the state's sovereignty in imposing customs duties, as a manifestation of its fiscal authority, and the expansion of exemptions, which may limit the generality of the tax base and affect its regularity. The importance of this topic lies in clarifying the boundaries between a legitimate exemption, based on a clear constitutional or legislative basis and serving the public interest, and an illegitimate exemption, which may be issued by an executive administrative decision that exceeds its jurisdiction or violates the principle of legality. To address this issue, the research is divided into two sections: the first section deals with the conceptual and legislative framework of customs tax exemptions, and the second section examines the powers of the Council of Ministers in managing customs tax exemptions.