Art. 85 of the Utilities Directive (2014/25/EU) contains provisions allowing contracting public entities to reject foreign goods not covered by any EU international commitments from its tender procedures. In these cases, a tender submitted for the award of a supply contract may be rejected where the proportion of the products originating in third countries exceeds 50% of the total value of the products constituting the tender (Art. 85.2). Additionally, in cases of equivalent offers, the provisions provide for a preference for European tenders and tenders covered by EU's international obligations. In practice, this possibility has rarely been used.
In 2016, the Directive has been transposed with the Law S.I. No. 286/2016 - European Union (Award of Contracts by Utility Undertakings) Regulations 2016.

Irish law allows foreign companies to operate in the country after registration under the Companies Act 2014. Any foreign incorporated company establishing a branch in Ireland is required to file certain documents with the Companies Registration Office (CRO). It is reported that any foreign company with a branch in Ireland has the same standing under Irish law for contract purposes as a domestic company incorporated in Ireland. In addition, it is reported that there are currently no general restrictions governing FDI in Ireland, no limits on the percentage of foreign ownership permitted, no requirement that Irish nationals must hold shares in Irish companies, and no restrictions on the purchase of land for industrial purposes by foreigners.

Section 137 of the Companies Act 2014 states that every Irish company must have at least one director who is resident in the European Economic Area (EEA) unless either:
- The company has filed a non-resident bond to the value of EUR 25,000 with the Companies Registration Office;
- The company holds a certificate from the Companies Registration Office confirming that the company has a real and continuous link with one or more economic activities in Ireland.

It is reported that, in April 2023, the National Communications and Media Commission (CMC) of Iraq introduced new regulatory requirements for the approval of telecommunications and information technology equipment. All such equipment must comply with the relevant standards of the European Telecommunications Standards Institute (ETSI) and the Institute of Electrical and Electronics Engineers (IEEE), as well as Iraq’s national standards. The CMC requires applicants to submit an electronic application accompanied by comprehensive test reports demonstrating conformity with safety, electromagnetic compatibility (EMC), electromagnetic interference (EMI), and radio frequency (RF) requirements. In addition, a declaration of conformity (DoC) is also required. The CMC reserves the right to request a sample device for testing to ensure compliance. The relevant regulations could not be found online.

Iraq does not implement any de minimis threshold, which is the minimum value of goods below which customs do not charge duties.

Iraq lacks a comprehensive consumer protection framework applicable to online transactions. Reports indicate that none of the provisions contained in the existing consumer protection law address e‑commerce or regulate consumer transactions conducted through digital platforms.

Iraq has not signed the United Nations (UN) Convention on the Use of Electronic Communications in International Contracts.

Iraq has not adopted national legislation based on or influenced by the United Nations Commission on International Trade Law (UNCITRAL) Model Law on Electronic Commerce.

Iraq has not adopted national legislation based on or influenced by the United Nations Commission on International Trade Law (UNCITRAL) Model Law on Electronic Signatures.

It is reported that, in November 2024, the Ministry of Communications ordered the blocking of the Internet Movie Database (IMDb) and the streaming platform SoundCloud.

The indicator "7.2.4 - Government Internet shut down in practice" of the V-Dem Dataset, which measures whether the government has the technical capacity to actively make internet service cease, thus interrupting domestic access to the internet or whether the government has decided to do so, has a score of 3 in Iraq for the year 2024. This corresponds to "Rarely but there have been a few occasions throughout the year when the government shut down domestic access to Internet."

It is reported that the Communications and Media Commission (CMC) regulations lack clearly defined criteria for licensing approval. Nonetheless, several international news organisations have had their licences suspended in recent years. For example, in April 2020, the CMC suspended Reuters’ licence for three months. In February 2024, the head of the CMC blocked access to the National News Centre’s website on the grounds that it had not obtained a licence. However, in March 2024, the outlet successfully contested this decision before an Iraqi federal court, which ordered the site to be unblocked after it was demonstrated that the organisation was duly licensed by the Iraqi Journalists Syndicate.

It is reported that importers may be required to obtain ministerial authorisation for restricted goods, which include telecommunications equipment and compact discs.

Iraq has not joined any agreement with binding commitments to open transfers of data across borders.

Iraq lacks a unified framework for personal data protection and relies on sector-specific regulations. General obligations concerning privacy and confidentiality apply to key sectors, including finance, healthcare, telecommunications, and employment.