{"id":49608,"date":"2026-09-07T20:28:59","date_gmt":"2026-09-07T20:28:59","guid":{"rendered":"https:\/\/uomosul.edu.iq\/en\/rights\/?p=49608"},"modified":"2026-09-07T20:28:59","modified_gmt":"2026-09-07T20:28:59","slug":"college-of-law-discusses-doctoral-dissertation-on-the-legal-status-of-the-customs-broker","status":"publish","type":"post","link":"https:\/\/uomosul.edu.iq\/en\/rights\/2026\/09\/07\/college-of-law-discusses-doctoral-dissertation-on-the-legal-status-of-the-customs-broker\/","title":{"rendered":"College of Law Discusses Doctoral Dissertation on the Legal Status of the Customs Broker"},"content":{"rendered":"
\n
\n
\n
\n
\n

The College of Law discussed, on\u00a0<\/span>Monday, September 7, 2026<\/span><\/strong>, the doctoral dissertation titled\u00a0<\/span>“The Legal Status of the Customs Broker \u2013 A Comparative Study”<\/span><\/strong>\u00a0, presented by the student\u00a0<\/span>Noor Najm Abdullah Mohammed<\/span><\/strong>, under the supervision of\u00a0<\/span>Professor Dr. Mohammed Siddiq Mohammed Abdullah<\/span><\/strong>.<\/span><\/p>\n

The dissertation addressed the work of the customs broker, who is legally licensed to practice customs clearance operations on behalf of goods owners, whether importers or exporters, before the Customs Department, by virtue of their specialized knowledge of customs rules that contributes to avoiding errors and ensuring the smooth and efficient clearance of goods.<\/span><\/p>\n

The study pointed to the importance of the topic in light of Iraq’s move toward automating customs work through the launch of the\u00a0<\/span>“ASYCUDA”<\/span><\/strong>\u00a0program, aimed at automating customs and increasing state revenues. At the same time, it indicated that Iraqi legislation has not established an integrated framework defining the legal nature of the position occupied by the customs broker, which has led to legislative overlap between the general rules governing the agency contract in civil laws and the special regulations contained in customs laws.<\/span><\/p>\n

The dissertation aimed to determine the legal status of the customs broker by clarifying the legal basis for practicing the customs clearance profession, defining the nature of the relationship connecting them to the goods owner on one hand and to the customs administration on the other, as well as analyzing the provisions regulating their rights and duties, and establishing the foundations of their civil liability in both its contractual and tortious forms, comparing them with certain Arab legislations, thereby contributing to establishing rules that ensure the customs broker’s commitment to integrity and professionalism and the non-exploitation of goods owners.<\/span><\/p>\n

The discussion committee consisted of:<\/span><\/p>\n