Lebanon Customs Information Additional Information
Emergency Response Regional Agreements
Agreements/Conventions
Comments
Regional Agreements (customs
1- Lebanon signed the Euro-Mediterranean Partnership agreement
unions, regional integration)
in 2002, and the interim agreement entered into force in March
2003. The final agreement came into force in April 2006. In 2004,
Lebanon and the European Free Trade Association (EFTA) signed
a free trade agreement. Lebanon and Syria have four bilateral
cooperation agreements in the fields of economics, transport,
agriculture, and health. Lebanon has also signed the Arab Free
Trade Zone Agreement, as well as bilateral Free Trade Agreements
with Egypt, Iraq, Kuwait, Syria, and the UAE.
Regional Agreements (customs
2- On Monday, Jan. 5, 2009. The United States and Lebanon
unions, regional integration)
signed an agreement to deploy U.S. radiation detection equipment
at two Lebanese seaports, the U.S. National Nuclear Security
Administration announced last week. The deal enables NNSA
personnel to work with Lebanese Customs Administration officials
to place the scanning technology and "associated infrastructure" at
ports in the cities of Beirut and Tripoli. The United States would
maintain the equipment for a limited time period and train Lebanese
personnel to scan cargo for potential radiological and nuclearweapon materials. The United States also hopes to place radiation
scanners at border crossings in Lebanon in cooperation with the
European Commission and the International Atomic Energy
Agency. Washington could also expand its own sensor
deployments to other Lebanese entry points.
Regional Agreements (customs
3- Lebanon is traditionally a country with a free and open trade
unions, regional integration)
regime. Efforts towards trade liberalization have been focused on
the European Union (EU), World Trade Organization (WTO), and
the Arab world. Lebanon does not have a free trade arrangement
with the U.S., nor a bilateral investment treaty.
Regional Agreements (customs
4- On December 1, 2006, Lebanon signed a Trade and Investment
unions, regional integration)
Framework Agreement (TIFA) with the U.S. TIFA helps both
countries promote an attractive investment climate, expand trade
relations, and remove impediments to trade and investment.
Agreements/Conventions
Comments
Lebanon is seeking to accede to the World Trade Organization
(WTO). Having gained observer status in 1999, Lebanon held its
sixth working party meeting in February 2009.
Regional Agreements (customs
5- Lebanon’s interim agreement with the EU came into effect in
unions, regional integration)
March 2003. The agreement provides for reciprocal free trade on
the majority of industrial goods. It also liberalizes trade on a large
basket of agricultural and processed agricultural goods. The EuroMed Partnership aims at establishing a free trade area for the
Mediterranean region by the year 2010.
Regional Agreements (customs
6- Lebanon has signed a number of free trade agreements with
unions, regional integration)
Arab countries. Lebanon is a signatory to the Arab League’s
Greater Arab Free Trade Area (GAFTA), an agreement among 17
Arab countries. Import duties among GAFTA countries were fully
eliminated on January 1, 2005. Lebanon has signed a number of
bilateral free trade agreements with Arab countries to expedite
trade integration. Those include Syria (effective 1999), Egypt
(effective 1999), Kuwait (effective 2000), UAE (effective 2001), Iraq
(effective 2002), and Jordan (signed in 2002, but not ratified).
Exemption Regular Regime (Non-Emergency Response)
National Customs Legislation and Regime
A) Exemption Regular Regime (Non-Emergency Response):
The following info highlights on some aspects of customs duties in regard to import-export in the
country.
Customs Duties:
A) Import
1. Customs Duty
On July 1995, all import customs duties were unified under one customs duty known as the " Single
Customs Duty".
The calculation of the customs duties is based on the type of the duty. For instance, the proportional
duty is computed on the basis of a proportion of the value of the goods (15% of the value) while the
qualitative duty is calculated on the basis of a specific amount for each quantity unit such as the
weight, number, size etc. (for instance: LBP five thousand per one net kilogram or 255 per liter etc.)
there are other types of customs duties which are proportional with a qualitative minimum or vice
versa ( for instance: 35% of the value of the goods and a minimum of LBP 510 per 1 net kg). In this
case, the customs duty is calculated according to proportion and quantity unit and the highest duty is
collected.
2. Local Consumption Duty
Since November 1998, the local consumption duty has been separated from the customs duty and it
has been applicable to certain types of goods including, but not limited to, tobacco products, fuels,
cars, cement, lime, plaster and alcohols.
This duty is applicable to imported products and locally produced products.
3. The Value Added Tax ( VAT)
As of 1st of February 2002, the value added tax has been implemented in Lebanon and it covers the
majority of products which are included in the customs tariff. The value added tax represents 10% of
the value. The taxable value of the imported goods is the value of the goods which is approved by the
Customs in addition to the customs duty and any other due charges and fees of the imported goods.
The goods, which are subject to the value added tax upon import and their rates, are indicated by
their identification numbers in the schedule of tariff of customs duties according to the Harmonized
System.
N.B: The value added tax is applicable to imported products and locally produced products also.
4. Stamp Duty
In addition to the Single Customs Duty, the Local Consumption duty and value added tax, each
declaration is subject to a lump sum of LBP Fifty Thousand which represents the value of the stamps
that must be posted on the customs declaration and its enclosures notwithstanding the type or
number of such enclosures. This duty is not applicable to export declarations.
5. Claims of Exemptions or Reductions
If the declaring party wishes to avail of any of the exemptions or reductions provided for in the laws
and regulations in force or the trade treaties, he must include in the appropriate box of the declaration
the special code in connection therewith.
The lists of products which may avail of exemptions or reductions according to commercial treaties
are annexed to the customs tariff book.
As for the cases that benefit of exemptions or reductions for agricultural or industrial purposes or any
other special purposes, they are included in the complementary notes of the explanations of the
schedule of tariff of the Harmonized System which are also made part of the tariff book.
The cases that avail of exemptions or reductions of customs duties pursuant to the applicable laws
and regulations in force, are listed per codes in the " Officer's Guide" by the Customs Administration.
All cases of exemptions and reductions may be reviewed at any customs office or on the Lebanese
customs website.
N.B: In each clause of the declaration, the applicant may avail of one special treatment of exemption
or reduction of the customs duty).
B) Export
The exported goods are not subject to any of the duties mentioned here above.
C) Customs Services Fees
1. Storage Fee
Any merchandise, which is stored within the vicinity of the Customs area or in the yards or
warehouses managed directly by the Customs Administration for a period of more than five days, is
subject to storage fee.
The storage fee implemented by the Customs Administration should cover the actual cost of storage
activities.
After consulting the General Director of Customs, the Higher Council of Customs may license the
operation of the customs warehouses which are directly managed by the Customs Administration for
storage purposes to other entities in compliance with the procedures provided for in the laws and
regulations in force.
Articles 321 to 327 of the Customs Act set forth any and all details in connection with the storage fee
which is implemented in the warehouses of Beirut International Airport and all other customs offices,
the exemptions of storage fee and any and all other regulations governing storage operation.
2. Overtimes
After consulting the General Director of Customs, the Higher Council of Customs shall set by
decisions the remuneration of such services which are provided to the interested parties after the
regular working hours or outside the work premises specified in the customs laws and regulations and
the remuneration of the customs officers who are assigned to complete the customs declarations of
the concerned parties at such places where the licensed forward agents are not available. The Higher
Council shall set by decision the required procedures for the allocation of such sums.
3. Services Fees
After consulting the General Director of Customs, the Higher Council of Customs shall set by
decisions the customs services fess which is provided by the customs officers for import, export,
transit and inspection of the passengers' luggage. The Higher Council shall set by decision the
required procedures for the allocation of such sums.
Lebanese Customs Authorities
Lebanon Humanitarian Customs Regulations:
This document was submitted in response to a questionnaire distributed by Global Hand
regarding humanitarian customs information. It provides regulations for importing
humanitarian aid into Lebanon.
Required Documents:

Bill of lading/airway bill

Commercial invoice

Packing list

Consignments should be entitled: "Humanitarian donations to.. (designated recipient)"
Other documents vary from time to time and with circumstances

Tax Exemption
If donations are given to the Lebanese public sector as public administrations (Ministries or
otherwise), public institutions and municipalities, they should be advanced by an approval
document for such donations, published by the concerned parties to allow these donations
“customs tax exemption”. Donations sent to private associations or institutions should be
subject to customs tax except those sent to (a) High Committee for Relief, or (b) Centre of
Permanent Care, which are both fully customs tax exempted. However, donations sent to
Lebanese Assoc. of Care of the Retarded, National Center for Technical Training, El-Hariri
Institution, Social Helps Assoc., Dr Mouhamad Khaled Social Institution, and Global View
Assocn branch in Lebanon are subject to the minimum proportional tax which is 5% of value.
Organizational Requirements to Obtain a Duty Free Status
United Nations Agencies
All United Nations relief items (humantrian food and NFIs, assests, vehicles, etc ) imported
to the country are exmpted from customs duties.
Currently, sixteen organizations are represented in Lebanon and are active in the fields of
health, education, child protection/rights, population, environment management, poverty
alleviation, women empowerment, agricultural and industrial development, employment,
social protection and sustainable livelihood, poverty alleviation, governance and
participation.
Exemption Certificate Document Requirements
Additional notes
I. DOCUMENTS REQUIRED FOR IMPORTING FOODSTUFFS
Application form to the Ministry of Economy and Trade’s office at the Port of Beirut, if the
commodities are to be brought to the port. If the airport is used, the application can be submitted
directly to the technical office at the Ministry of Economy and Trade. If the products are to enter
through any other mouhafaza, the application should be submitted to the regional directorates.
The following documents are needed:
·
·
Application (LL1,000 stamp per application)
Copy of all the invoices of the product
·
·
·
·
Customs clearance signed and stamped by Customs agent
Copy of the packing list
List of the names and addresses of owners of the products and applicants with phone
numbers
Clearance decree (original copy)
The port office then examines the foodstuff
Source: Investment Development Authority of Lebanon
II. IMPORT LICENSE FOR CABLES, ELECTRICAL AND TELEPHONE WIRE
Applicant submits the application to the registrar’s department at the Ministry of Industry with
·


Factory’s invoice
Industrial certificate
Certificate of origin
Discharge by National Social Security Fund if applicant is a corporation (not older than six months).
The application is forwarded to the general manager of the Ministry of Industry for signature
The applicant is given a white copy, which he keeps, and a red copy, which he hands in to the
Customs authority after paying a proportional tariff 1/1000 of the value of the products, and a
specific tariff of LL75,000. A time needed for issuing a license is 24 hours after submitting
application.
(Identical procedure and prices for the import of a variety of goods ranging from natural silk to
cement and clinker, scrap paper to orange and lemon juice)
Source: Investment Development Authority of Lebanon
Customs Clearance Document Requirements
Other comments
1. Certifying industrial certificate of origin:
Application (with LL1,000 stamp) to the registrar’s department at the Ministry of Industry, with:
Copy of the certificate of origin issued by the Chamber of Commerce, Industry, and Agriculture (in
case of European countries, the adopted format is Eur1 or Form A)
Invoice issued by the exporting factory, registered at the Ministry of Industry
Discharge issued by the National Social Security Fund (date of issuance not exceeding six month old).
Certification is granted within 24 hours
2. Documents required for an export license:
Apply for license at the Ministry of Economy and Trade
Written request signed by the applicant plus:
-
Product
Applicant's name and address
Purpose of export
Characteristics of product
Amount and weight
Value in Lebanese pound
Product's country of origin
If the exporter is not available to personally negotiate the contract and he assigns an agent to
represent him, a public notary must notarize the request form.
Fees: LL1,000 stamp upon submission of request
-
-
LL25,000 + 1/1,000 of value of goods (payable at the Ministry of Finance after
submission of request at the Ministry of Trade. The payment invoice is submitted to
the Ministry of Trade.)
(LL75,000 + 1/1,000 of value of goods if the Ministry of Industry issues the license.)
LL12,000 stamp upon issuance of license (payable at the Finance Department at the
Ministry of Trade).
Estimated period for completion of procedure: 1-2 days