There are many and multiple benefits accruing to countries from international trade operations. The export process benefits the country from many aspects, the most important of which is the increase in the country’s foreign exchange reserves, and one of the benefits of export is that it encourages increased production. It is known that the export earnings are greater than the import earnings in most cases due to the few or no taxes imposed on the exported goods, unlike the imported goods, and the increase in production in turn leads to the creation of job opportunities and the reduction of unemployment rates. As for the import process, the state benefits through taxes imposed on imported goods. The largest state revenues come primarily from direct and indirect taxes imposed on goods and services, income, real estate and others, and customs taxes are one of the most important of those taxes.