The Authorized Economic Operator and its impact on streamlining procedures and boosting Iraqi customs revenues
DOI:
https://doi.org/10.64184/ajlps.V3.I2.Y2026.389-407.336Keywords:
Economic Operator, Risk Management, Commercial Companies, Simplify Procedures.Abstract
This study dealt with the topic of the Certified Economic Operator system, which is one of the most prominent tools of the World Customs Organization, and its role in simplifying customs procedures and facilitating the movement of international trade, by analyzing its legislative framework, its content and importance in international trade operations, aspects of its practical applications, and the extent to which it can be applied in Iraqi customs, by reviewing the legal and procedural nature of commercial companies according to the provisions of the Customs Law, and concluded the study with a set of conclusions and proposals that we concluded to be appropriate in applying this system.
References
Sources and references
Holy Quran-
First: Research
- Dr. Mohamed Galal Mohamed, The role of customs mediation in facilitating Egyptian foreign trade, research published in the Journal of Legal and Economic Studies, Vol. 9, No. 1, 2023.
- -Dr. Mohamed Sami Radi, Developing the role of internal audit in risk management in the Egyptian business environment, Journal of Commerce and Finance, Issue 2, 2014.
Second: Arab legislations (laws, regulations and instructions)
- The Iraqi Constitution of 2005-
-Controls for granting import identity issued by the Ministry of Commerce / General Company for Exhibitions and Commercial Services.
- Egyptian Customs Law No. 207 of 2020
- Iraqi Customs Law No. 23 of 1984.
- Saudi Zakat, Tax and Customs Authority Decision issued in 2024.
- Decision of the Iraqi General Customs Authority issued in No. (15169 on 6/26/2018). (unpublished decision).
- Instructions for Customs Export Agents No. 8 of 2000.
Third:(Foreign sources)
• Liwen Chen, Yongfei Ma, A Study of the Role of Customs in Global Supply Chain Management and Trade Security,Based on the Authorized Economic Operator System, Journal of Risk Analysis and Crisis Response, Vol. 5, No. 2 (July 2015).
• Miroslawa Laszuk, Urszula Ryciuk, THE IMPORTANCE OF AUTHORIZED ECONOMIC OPERATOR INSTITUTION FOR THE SECURITY OF SUPPLY CHAIN IN THE INTERNATIONAL GOODS, Bialystok University of Technology, Poland.
Xinhua (May9,2024) available at the website: https://english.scio.gov.cn/m/chinavoices/2024-05/09/content_117175896.h last visit 19/2/2026
Fourth: Foreign legislation (conventions, laws, regulations and directives)
• Measures of the Customs of the People’s Republic of China on the Administration of Credit of Enterprises available at website: https://arabic.beijing.gov.cn/investinginbeijing/Start_Your_Business/focus_guide/thematic_guide/CustomsAEO/ last visit 19/2/2026>
• Order of the General Administration of Customs (No:237) Available at the website:https://www.lawinfochina.com/display.aspx?id=27850&lib=law last visit 18/2/2026.
• Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code.
• Revised Kyoto Convention (RKC)1999.
• Trade Facilitation Agreement 2017.
• WCO SAFE Framework of Standards to Secure and Facilitate Global Trade 2021 available at the website: https://www.wcoomd.org/-/media/wco/public/ar/pdf/topics/facilitation/instruments-and-tools/tools/safe-package/omd_aeo-implementation-and-validation-guidance_ara_web.pdf?la=en last visit 16/2/2026.
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