التعرفة الکمرکیة وأثرها على السیاسة الحمائیة الوطنیة - دراسة قانونیة مقارنة

Abstract Custom tariff is a table containing customs imposed by the stateon the goods after tabulation and detailing them when imported orexported. The categories of fees are different from one country toanother according to difference in the motive of imposing themwhich may be financial purpose legislature aims to get financialresources to the state treasury. That purpose may be represented inprotecting local industry by imposing high customs on foreignindustrial products, and thus there is obvious contrast between thenature of the goals and objectives for each of these category fees. Therefore, the custom tariff is the framework that represents theState's need and interest together, and custom tariff characterizedthat it has a dual function; the first one is revenue function, whichmeans that it is the source of fixed revenue. The second function isprotectionism in order to protect domestic production from the riskof foreign competition and to promote new established industries orthose which are not strong enough to withstand in front of similarindustries. One of the main conclusions of this research is that thelegal base of custom tariff is that it is a legal obligation imposed bythe constitution, and based on the basis of state sovereignty, andaims to achieve the public interest. So, legislatures in manycountries regulated custom tariff and even many countries haveconcluded special treaties among them in order to standardize thecustom tariff system as is the case for example in countries of (theEuropean Union) and (GATT) of 1994. This study recommended that it is necessary to achieve a balancebetween the application of custom tariff law as a mean to protectlocal products, and alsotheneedofIraqinthisstage for reconstruction of infrastructure and the need of national industry for raw materialsand the need of the domestic market for imported goods. As well asthat, this research recommended to work on the harmonization ofIraqi laws with international standards in order to fulfill theobligations and conditions contained in the (WTO) agreements andthe Convention on the rules of origin and custom valuation. 