One thing to note, the export/import between Google Earth and Google Maps does not require any conversion of coordinates because both are in degrees, minutes, and seconds. However, if the provided data is for a specific projection like UTM WGS84 38N (Iraq), then conversion to degrees, minutes, and seconds should be made. One way to do this is through Civil 3D by changing the document settings to the provided projection (i.e., UTM WGS84 38N).