Analyzing the Impact of the ASYCUDA System on Advancing Customs Digitalization: An Applied A pproach to the Case of Iraq (2013 – 2023)

Abstract

This study aims to analyze the impact of implementing the ASYCUDA (Automated System for Customs Data) on advancing customs digitalization in Iraq during the period 2018–2024. It employs a comparative approach between customs checkpoints where the system has been applied and those where it has not yet been implemented. The research examines the system’s effects on key customs performance indicators, including revenues, clearance time, and the number of electronic transactions, within the broader context of the Iraqi government’s efforts to modernize customs administration and promote transparency.

The study adopts a descriptive-analytical methodology supported by an econometric tool, employing the Difference-in-Differences (DID) model to measure the causal impact of the system’s implementation over time. Data were collected from official reports issued by the Ministry of Finance and the General Customs Authority, as well as technical reports from UNCTAD