Lebanon
Lebanon Customs Contact Information
Website: http://www.customs.gov.lb/customs/laws_regulations/trader_guides.asp
E-mail Address: info@customs.gov.lb
Phone Number: 961 (01) 700115
Fax: 961 (01) 700115
Lebanon is a state in Asia. It is bordered by Syria and Israel. Lebanon’s economy follows a laissez-faire model. Most of the economy is dollarized, and the country has no restrictions on the movement of capital across its borders. The Lebanese government’s intervention in foreign trade is minimal.
Import Requirements in Lebanon
Average Customs Duty
(Excluding Agricultural Products)
More than 83 percent of imported goods are subject to duties equal to or below five percent. Customs duties vary depending on the nature of goods and their origin. Surcharges may be applied on certain products such as textiles, alcoholic beverages, motor vehicles etc. These tariffs are set by the Lebanese customs.
Products Having a Higher Customs
Tariff 70%
Preferential Rates
The customs system is the harmonised system of Brussels. Customs duties vary from 0% to 70%. Import surcharges can be levied on certain products such as textile, alcohol drinks, motorised vehicles,etc. Customs duties are levied by the Lebanese customs. At the beginning of 2001, the Lebanese government reduced customs duties from an average 6% on 5,400 items out of a total of 5,700 items. There are some non-tariff duties because some regulations are not always clearly defined. The value added tax (VAT) which single rate is 10%, was implemented the 1st of January 2002. VAT concerns imports by any individual submitted or not to the VAT, goods deliveries, services executed by an individual submitted to the VAT inside the country. Standards are defined by the Lebanese standardisation institute Libnor.
Customs Classification
The Customs system is the Harmonized System of Brussels.
The customs system is the harmonised system of Brussels. Customs duties vary from 0% to 70%. Import surcharges can be levied on certain products such as textile, alcohol drinks, motorised vehicles,etc. Customs duties are levied by the Lebanese customs. At the beginning of 2001, the Lebanese government reduced customs duties from an average 6% on 5,400 items out of a total of 5,700 items. There are some non-tariff duties because some regulations are not always clearly defined. The value added tax (VAT) which single rate is 10%, was implemented the 1st of January 2002. VAT concerns imports by any individual submitted or not to the VAT, goods deliveries, services executed by an individual submitted to the VAT inside the country. Standards are defined by the Lebanese standardisation institute Libnor.
Method of Payment of Customs Duties
Duties are payable cash. Payment delays can eventually be granted. Import Taxes (Excluding Consumer Taxes)Customs (between 0% and 5%) and VAT (10%).
Lebanon Import Prohibitions
- Acids
- Batteries, Haz
- Bearer Documents
- Bio Products, Haz
- Chemicals, Haz
- Corrosives
- Cosmetics, Haz
- Dangerous Goods as defined by IATA (Intl. Air Transport Association)
- Electronic Cigarettes
- Envelopes for Re-mailing
- Flammables
- Gases
- Graphite Products
- Herbal Products
- Herbal Tea
- Ice, Blue
- Ice, Dry
- Ice, Wet
- Infectious Substance
- Levi Jeans
- Liquids, Haz
- Liquor, Haz
- Liquor, Non-Haz
- Magnetized Materials
- Mineral Products
- Minerals
- Oxidizers
- Paints, Haz
- Perfume, Haz
- Personal Effects
- Phone Jack
- Poisons
- Powder
- Radioactives
- Spice
- Sunglasses (with cameras)
- Synthetic Marijuana (K2)
- Tobacco
- Toiletries, Haz
- Items offensive to Muslim culture
- All shipments and commodities of Palestine autonomous are prohibited
Export Procedure in Lebanon
Export Restrictions
Only cultural goods, specimens of fauna and flora threatened by extinction and war goods, weapons ammunition and similar are prohibited to export.
Export Taxes
Exported goods have to be the object of export formalities in a customs office, called a custom clearance office. When this office is not the office by which the goods leave the European Union territory, specific formalities are required. For more in formation consult the website of french customs.
Sources:
https://en.santandertrade.com/international-shipments/lebanon/exporting-products
https://en.santandertrade.com/international-shipments/lebanon/customs-procedures