1. In May 2025, the ban on e-cigarette imports was officially lifted. Currently, e-cigarettes in Iraq are completely unregulated and exist in a legal vacuum.

Import tariffs on e-cigarette devices: currently unclear (as after the May 2025 lifting of the ban, it still remains a legal vacuum) New proposed legislation proposes an additional tax on tobacco products (including e-cigarettes) to fund health awareness and smoking cessation programs Value-added tax: 15% (standard tax rate, levied on general goods)

The newly drafted law will comprehensively ban smoking (including shisha and e-cigarettes) in enclosed public places (government facilities, schools, universities, places of worship, gas stations, etc.). Sale prohibited around educational premises All tobacco advertising banned After the 2025 import ban was lifted, physical brick-and-mortar stores were in an actual state of sale, with a gray legal status.

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Currently no written flavor ban (legal vacuum state) - but with the import ban maintained, flavored e-cigarettes have never been legally sold - if the new law is passed, flavors may be banned (given the strict trend in Middle Eastern Islamic countries)

Currently, there are no nationwide product specification or ingredient restrictions for e-cigarettes (as they remain in a legal vacuum) — the e-cigarette import ban was lifted in May 2025, but corresponding product standards were not introduced along with it. — If the draft Tobacco Harm Protection Act is passed, it will include appropriate ingredient restrictions and upper limits on nicotine concentration.

Currently no mandatory leak-proof, battery safety, or child lock requirements (legal vacuum state) The COSQC IQM certification system (implemented in January 2026) will include e-cigarettes within its scope of control, including quality and safety certification.

Currently no packaging health warnings or ingredient disclosure requirements (legal vacuum state)

Newly drafted law comprehensively bans tobacco and e-cigarette advertising and imposes fines on violators. Sponsorship activities and promotions are prohibited.

Imported e-cigarettes and devices must be declared to Iraqi Customs and obtain COSQC (Central Organization for Standardization and Quality Control) safety certification (from January 2026) Applications must be submitted through an Iraqi registered company, including product specifications, energy efficiency (if applicable), and safety compliance declarations

Law No. 19 of 2012 (Tobacco Products Control Law) 2023 Draft Tobacco Harm Protection Law (not passed by the current parliament) New tobacco control law at the end of 2024 (parliament announced passage, but the status of enactment and enforcement of the substantive law is unclear) COSQC e-cigarette IQM certification system (implemented in January 2026, covering e-cigarette regulation)

- Iraqi Ministry of Health: The competent authority for tobacco control, leading the draft of the Tobacco Harm Protection Law and new tobacco control legislation (the competent domain of Law No. 19/2012) - Iraqi Central Organization for Standardization and Quality Control (COSQC): The implementing agency for the e-cigarette IQM certification system (from January 2026), responsible for product safety and quality certification - Iraqi General Commission of Customs: Import declaration and customs clearance control (port supervision after the lifting of the import ban in May 2025) - Ministry of Finance and tax authorities: Levying 15% VAT; the proposed law proposes additional taxes on tobacco products (including e-cigarettes) - Iraqi Council of Representatives: The deliberative body for the new tobacco control law; the Tobacco Harm Protection Law that was not passed during the previous term needs to be resubmitted by the new parliament

After the import ban was lifted in May 2025, Iraq's electronic black market further developed. The tobacco harm protection law under parliamentary review failed to pass due to the end of this parliamentary term, and the new parliament will need to resubmit the bill in the second half of 2026. E-cigarettes are in a legal vacuum, neither approved nor explicitly prohibited, creating a gray area in enforcement.