Customs in Lebanon

Overview by Globlatrade.net:

Customs Procedures

Import Procedures
Any customs declaration must include the following documents
- an original invoice
- a detailed item/product list if the bill does not include details
- a copy of the bill of lading or other document replacing it;
- The certificate of origin in accordance with customs regulations or bilateral or collective agreements signed with Lebanon
- any other document required by law and regulations (proof of payment etc ...).

For more information on the other documents or the procedures required by the other authorities such as the measures of prohibition, the import license, the certificates and all other conditions, it is necessary to refer to the "Restrictions and Prohibitions-Circular 1" accessible on the website of the Lebanese customs and from the offices customs.

Specific Import Procedures
For more information, please refer to the Lebanese customs website.
Importing Samples
Samples with no commercial value are exempt from Customs duty.
 

Customs Duties and Taxes on Imports

Average Customs Duty (Excluding Agricultural Products)
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
From 0 to 5%
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.
Method of Calculation of Duties
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%)
 

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