Customs taxes and their role in increasing the revenues of state through the governance of border port imports

The article aims to focus on the financial objective of customs tax and the further role in increasing its contribution in funds of the general budget of the state and also highlighting the importance of implementing import governance at border crossings in Iraq. In addition, drawing the attention of the General Tax Authority to the importance of implementing it to contribute to supporting the state’s general budget. The deductive methodology is adopted to know the customs taxes and their growing role in the general budget revenues of the state through a group of sources obtained from libraries and the Internet. The analytical methodology is also adopted via analyzing the content of the data related to the research. The data of study is obtained from the border outlets affiliated with the Ministry of Finance for the period from 2017-2021. The value of the research is represented in what was reached in terms of knowing the importance of customs tax governance as an important and necessary tool for implementing the rules and procedures taken by the border crossings administration to ensure the smooth running of work and activating the tools of control, transparency, integrity and enhance credibility with ensuring the rights fairly for everyone. In addition, preserving the tax revenue from loss. One of the most important recommendations is the necessity of the General Authority of Customs to activate its oversight apparatus to control the border crossings and not allow the entry and exit of goods without subjecting them to customs tax and discovering cases of customs evasion to raise the rates of customs revenues to support the general budget of the state.