The process of Objecting to the Customs Decisions in Iraq

10.2478/bjlp-2022-00126

Abstract

The issue of settling customs disputes arising between the customs authority and taxpayers is one of the most important topics of research, which raises controversy and disagreement within the scope of jurisprudence, judicial, and legislative studies related to it, given the great development and diversity that occurred in countries in economic terms, which led to the legislator’s resort to expanding the circle of the executive authority to be able to resolve some of these disputes in order to relieve the burden of the judiciary and the speed of these means in resolving the dispute, the ease of procedures, and lack of costs. One of the most important of these means is to object to the decision issued by the customs authority before the objection bodies. In order to find out the mechanism of customs objections, it is necessary to define the concept of objection, clarify its characteristics and conditions, and explain the legal nature of the objection bodies and the nature of the decision issued by them. These ideas are necessary in order for the objection to produce its effect in resolving customs disputes and to identify the texts that included it by analysing them.