According to the general letter No. 5160 issued by Baghdad Custom-IRAQ

1. Iraqi Citizens
2. Foreign Citizens
3. Due to the decision No. 54 of Coalition Authority
4. First Article
5. Second Article
   A- Person Settle in Iraq
   B- Pesrson not settled in Iraq
6. Prohibited items
7. Eported items
8. Prohibited items 
9. Instruction for passengers

First - According to the general letter No. 5160 issued by Baghdad Custom -IRAQ

Iraqi Citizens

Any Iraqi people who are over 18 years of age are permitted to take out: 
 >Currency not exceeding ($10000 US).
 > Iraqi currency not exceeding (100000 ID).
 > To carry their own jewelry of no more than (20 grains). 
 

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Foreigner Citiziens

 > Foreigners are not allowed to take out more than the amount that entered to the country with him/her self and those items that filled and recorded in Form No. 8.
 > Foreigners are not allowed to take out more than (the graved gold) that entered to the country with him/her self and filled form No. (8)
 

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Second-Due to the decision No. 54 of Coalition Authority

First Article

> Each custom charts on imported materials about Iraq reconstruction will be removed.
> The reformed custom Law No. 23 in 1984 will be applied.
> Due to the drug Law No. 68 in 1965 will be applied
 

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Second Article

According to the paragraph 1 section 2 decision No.38 of Coalition Authority:
The arrived person is allowed to bring his/her private goods with him/her self provided that to use for him/her self but not for sale

A- A person settled in Iraq

Has a right to bring things valued 500000 IQD with himself during 72 hours and should not exceed the following:
> Cigarette 200 Pc's.
> Cigar 200 Pc's.
> Cigarillo 10 Pc's.
> Tobacco 250 gr.
> Beer 8 ltr.
> Wine 2 ltr.
> Alcohol 1 ltr.

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B- A person not settled in Iraq:

Has a right to bring anything but not for sale imported goods to the country, except :
> Exploded materials not for military use but for industrial and agricultural use.
> Birds and it's products from those countries that diseases might be suspected.

Prohibited items:

> Illegal (magazine, tape, CD) which is not inline  with country's conservative custom .
> Weapon and explosive materials.
> Drugs.
> Nuclear, chemical and biological materials. 
 

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Exported Items:

> Food materials (Sugar, Tea, Flour, Oil, Milk, Maize).
> Birds and animals except of pet animals.

Prohibited Items:

> Cultural and ancient materials.
> Weapon and explosive materials drugs.
> Nuclear, chemical, and biological materials.
 

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With Regards