Tariff & Non-Tariff Barriers
The Lebanese Customs Administration is responsible for ensuring that all goods and persons entering and exiting Lebanon are in accordance with relevant laws and regulations. The Customs Administration collects and protects a major component of government revenue.
The administration is in charge of the following main functions:
More than 83 percent of customs tariff lines have duties equal to or below five percent. The Customs website (www.customs.gov.lb) provides a searchable database that displays import duties by tariff number.
Less than one percent of imports and exports of goods are subject to a number of trade measures imposed by ten Lebanese government state bodies. Measures include prohibitions, licenses, technical certificates, veterinary certificates, and phyto-sanitary certificates. All goods subject to import and export prohibitions are also prohibited from transiting through the territory of Lebanon.
Information on duties applicable to specific products, please use the Inquiry / Reply Service available on the Trade Information page on this site.
Ad Valorem duties : The dutiable value is the FOB price products .
Preferential duties :Lebanon participates in the Agreement for Trade Facilitation and Transit Organization among the Arab League States . The agreement exempts certain agricultural products originating in the participating countries from customs duties and provides for duty-free entry of certain non-industrial goods and a 25 percent duty reduction on some industrial products from member countries .
Furthermore, Lebanon is a member of the Arab Free Trade Zone which is due to started on January 1998.
Lebanon and Syria signed a series of economic agreements in 1993 ,which could lead to a common market. Trade agreements with Egypt ,Iraq, Jordan and Saudi Arabia are in place . Lebanon has also signed an economic cooperation agreement of unlimited duration with the European Union (formerly European Community)
Non - Tariff
Imports of certain other agricultural products and all seeds require a license .Imports licenses also are required for certain finished goods ,sanitary ceramic wares , insulated electric and telephone wires ,computer hardware and software ,and copper cables .All other commodities may be imported freely without a license.
Catalogs and price lists in shipments of up to one kilogram are admitted duty-free .Heavier shipments are assessed customs duty and the municipal tax.
Lebanon follows the Harmonized System for its tariff regime. A new and modern Customs Law was implemented in 2001. It simplifies and expedites customs procedures, adopts international standards for the valuation of goods, applies modern and fair dispute settlement procedures, allows for electronic declaration of goods, and fosters the development of industrial and free zones. This new law has reduced delays and administrative burdens in clearing imported products through customs at the airport and ports. However, exporters are advised to contact local customs agents to expedite the clearing process. Customs has been very active in introducing online operations for its automated clearance system whereby traders and custom brokers will be able to enter and track customs declarations. When fully implemented, users will be able to register, as well as assess and pay declarations directly from their bank accounts.