Country Customs Information

View Customs Rules


View Lebanon Customs HS Codes



Imports

General Import Guidelines
  • Imported goods must be accompanied with an International Waybill, a Commercial Invoice, and a Packing List. For goods benefiting from special customs tariff, an original Certificate of Origin is required
  • The imported goods must conform to activities licensed to the importing company
  • HS Codes must be stated clearly in the Commercial Invoice. Where the HS Codes cannot be determined within the transaction, Customs Authorities will inspect the goods to determine the proper HS Codes based on goods and the stated description


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Import Duties and Fees
  • The customs valuation is based on the CIF value (Cost, Insurance and Freight) which means that the amount used to assess customs duty is the sum of cost of goods, insurance and shipping costs to Lebanon
  • Declared CIF amount on Commercial Invoice may be subject to re-evaluation by Customs Authorities based on their records and their assessment of the value of the goods
  • The standard rate of VAT imposed on imported goods into Lebanon is 11%

The following is a trade agreement with Lebanon that can benefit from customs reduction rate. To benefit from customs reduction, Certificate of Origin accompanied with Commercial Invoice are required
  • World Trade Organization (WTO)
  • Euro Med

Standard VAT is applied on all goods


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Duties Exemption

A number of goods are exempted from customs duties. Below are some of the applied exemptions:
  • Raw materials for manufacturing in Lebanon destined for companies holding industrial license
  • Imports for non-dutiable authorities and organizations
  • Diplomatic goods


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Personal Goods

The following are regulations and documents necessary to clear personal effects goods for Lebanese nationals permanently returning to Lebanon:
  • The individual must be a Lebanese national
  • The individual must have resided outside Lebanon for at least 3 consecutive years
  • A Letter of Permanent Leave prepared and legalized by the Lebanese Embassy at origin
  • A detailed Packing List of all goods prepared and legalized by the Lebanese Embassy
  • The individual must be in Lebanon when goods arrive to the country, since the original passport will be required upon clearance with a new entry stamp to Lebanon
  • The individual should provide receipts for all goods that may appear to be new, as new goods will not be exempted from customs
  • Basic electrical appliances (such as refrigerators, microwaves, etc.) must be shipped as one piece since additional pieces will be considered additional items and will not be exempted
  • The individual must have a valid apartment rental/lease document or residential ownership registration. In case the individual lives with others then a document from the local mayor is needed to assure living address is valid
  • The individual must provide a certificate from the local mayor in Lebanon certifying that s/he is or will be living at the address specified on the rental or ownership document
  • A commitment letter to the Lebanese Customs must be signed by the individual stating personal effects being shipped will be definitely used at his/her specified address
  • Foreign national living in Lebanon may also benefit from the customs exemption by providing the following documents:
    • A detailed Packing List of all items prepared and legalized by the Lebanese Embassy
    • Certificate from the local mayor in Lebanon certifying that s/he is or will be living at the address specified on the rental or ownership document
    • A valid work permit and a valid residence certificate


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Imports Required Documents

General Imports

Import Declaration is processed in the event of goods being imported into Lebanon from other countries. The below documents are needed:
  • Original Waybill
  • Original Commercial Invoice
  • Packing List (detailed)
  • Clearance Form: An identification form to both importer and clearance broker, signed and stamped by the importer’s authorized signatory person and the clearance broker (please refer to section of Useful Customs Forms)
  • Declaration of Value (DEV) Form for all imported goods of value equal or greater than USD 3,500 (please refer to section of Useful Customs Forms)

For registered companies:
  • Copy of Commercial Register
  • Commercial Circular
  • Valid clearance certificate from National Social Security Fund
  • ID copy of the authorized signatory
  • Financial Register from the Ministry of Finance


For individuals:
  • Goods of CIF value less than USD 1,000 and weigh less than 50 Kg’s; can be cleared by providing a copy of ID
  • Goods of CIF value more than USD 1,000 or weigh more than 50 Kg’s; can be cleared on condition that importer apply for a special, one-time tax registration number


Re-Export

Import Declaration is processed in the event of importing goods into Lebanin for purpose of re-exporting. The below documents are needed:
  • Original Waybill
  • Original Commercial Invoice
  • Packing List (detailed)


Temporary Import - Exhibition / Repair and Return

Upon entry of goods into Lebanon on temporary basis for the purpose of taking part in an exhibition or repairs / maintenance, a deposit amount equivalent to customs duties has to be made for the benefit of Customs Authorities. The deposit is refunded upon exporting the goods. If the goods are not being exported the deposit is forfeited. The below documents are needed:
  • Original Waybill
  • Original Commercial Invoice
  • Packing List (detailed)

When completing your Commercial Invoice, we recommend that you abide by Aramex guidelines to ensure timely and efficient clearance Read More


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Exports

When exporting goods from Lebanon some documents and regulations will be applied before the exit of goods to the destination. Failure to submit required documents may delay goods when exporting


Exporters need to include the following documents with their goods:

  1. Original Commercial Invoice
  2. For certain goods, a strategic export license is required. Example where these licenses are needed include: military, dual-use, chemicals, technological, electronic goods, radioactive material, and agricultural goods
Other documents that could be required would depend on the specific requirements of the destinations. Aramex maintain a list of needed documents and customs information per country (please select country name on this page )

Important Notes
  • All exported goods might be inspected by Customs Authorities
  • Aramex will not transport goods that are prohibited by the laws or regulations of Lebanon


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Transiting Goods

Transiting Goods through Lebanon can only remain for 90 days from the date of arrival into the country

To process Transiting Goods, the following documents are needed:
  • Original Waybill
  • Original Commercial Invoice
  • Packing List (detailed)


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Prohibited / Restricted Goods

Aramex will not transport goods that are prohibited by the laws or regulations of Lebanon

In accordance to Aramex Shipping Policy, the following items are not acceptable for transport by Aramex:
  • Monetary items including currency, fake money, and coins
  • Publications that are offensive to religions, morals, human rights or aims to cause corruption and disorder
  • Narcotics and drugs including heroin, opium, drugs raw material (powder, liquid), cannabis leaves, etc.
  • Gambling related games or items
  • Counterfeit goods covering all brands of clothes, machinery, shoes, electronics, watches etc.
  • Pornographic related materials
  • Fireworks*
  • Ivory and ivory products*
  • Furs*
  • Jewelry, precious metals , stones, articles or antiques of exceptional high value*
  • Bullion*
  • Products labeled made in Israel
  • Chemical waste and nuclear waste
  • Hazardous items as defined in IATA Regulations*
  • Ammunitions*
  • Human remains, including ashes*
  • Animals, plants, food items, and perishable items*
  • Pornographic related material
  • Metal detectors

*Certain goods which are listed above as prohibited may be accepted by Aramex on a contractual basis, if exporters / importers are able to comply with all applicable regulations >

Some goods, depending on their nature, require approval or a pre-approval from one or more designated authorities. Some examples are shown below:
Some goods might also require customs expertise value assessment, which can be done prior to importing into Lebanon. This is done to avoid clearance delays, for example when importing paintings, artworks, carpets, furniture and motor vehicles


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Aramex Clearance Service

Aramex offers clearance service covering the following Customs Ports:

  • Abboudieh land border
  • Arida Land Border
  • Beirut Rafic Hariri International Airport
  • Masnaa Border
  • Port of Beirut

Aramex offers a wide range of customs clearance services (starting with Delivery Order collection up to delivery of goods). In addition, Aramex offers storage in Aramex warehouses when needed.

In key locations, Aramex employees are certified and supported by a customer service team to keep customers updated, and address all inquiries. Please contact our Aramex Customer Service team for an offer


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References

  1. Lebanon Customs
  2. Lebanon Customs HS Codes and Tariffs

Useful Customs Forms
  1. Clearance Form
  2. Declaration of Value (DEV) Form
  3. Customs Terminologies