The public revenues are derived from customs, taxes, various inland and consumption taxes, state monopolies, the government wharves, posts and telegraphs, &c. The customs taxes include import and export duties, surcharges, harbour dues, warehouse charges, &c.; the inland taxes comprise consumption taxes on alcohol, tobacco, sugar and matches, stamps and stamped paper, capital and mining properties, licences, transfers of property, &c.; and the state monopolies cover opium and salt.
Diplomats estimate Baghdad garners $ 2bn a year by smuggling crude oil over its borders, charging buyers illegal surcharges and demanding kickbacks.
Goods that do not meet the above criteria and are not resalable as new will be subjected to additional surcharges.
However, we do not impose surcharges on any tax on which tax geared penalties are also being charged.
By that reasoning, the recent Emercom contracts were worth $ 1.8 million in illegal surcharges.