Import and Export Regulations

More than 83% of imported goods are subject to customs duties of up to 5%. The customs procedure differs depending on the country of origin and the goods. Additional duties are payable on textiles, alcoholic beverages and motor vehicles, for example. There is a database on the homepage of the Lebanese customs authority in which import duties are listed according to tariff numbers.

As a rule, European goods are exempt from customs duties under the Association Agreement and the European Free Trade Organization, but there are exceptions here too.

Since 1997, the system of a single administrative document (SAD) has been used for import declarations. This means that a single, standardized form, the "Single Customs Declaration", is sufficient for the customs declaration.

For products manufactured in the EU, legalization by the Lebanese embassy or consulate is generally required, as confirmation by customs upon export is not sufficient.

A pre-legalization of certain documents by the respective IHK - Chamber of Industry and Commerce in Germany is also required.

As an importer, you must complete a declaration form before your goods are cleared by customs. The declaration form helps customs to control goods that have been imported into the country, which can have an impact on the country's economy, security or environment. The duty is levied to ensure that no prohibited goods are brought into the country.

• Bill of lading: Mostly issued by the transport company. The "Bill of Lading" or air waybill issued by the forwarder contains the details of the cargo with the terms of delivery.
• Packing List is issued by the exporter and is a document indicating the contents, exact dimensions and exact weight of each package or container.
• Commercial Invoice: is issued by the exporter and is the main document used by customs to determine the classification, value and finally the customs payments due for each imported shipment. Customs may require the commercial invoice to be verified before the freight is cleared through customs. Verification through a chamber of industry and commerce and Jordanian Embassy in the exporting country.
• Certificate of Origin: The source of the document is the chamber of commerce in the exporting country. In Germany, for example, the respective IHK - Chamber of Industry and Commerce is the right authority for issuing this document. It is an important international trade document that certifies that the goods in a particular export consignment have been entirely obtained, produced, manufactured or processed in a particular country.
• Insurance (optional) is issued by an insurance company of the exporters choice
• Pre-approvals: this document should be issued by the importer to the correspondent on the basis of the imported goods only if the imported goods require pre-authorisation.
• Agricultural certification: If the imported goods are agricultural products, an agricultural certificate must be presented. Such certificate is issued by the Ministry of Agriculture of the exporting country.
• Health certificate: If the imported goods are edible items, a health certificate must be presented. Such certificate is issued by the Ministry of Health of the exporting country.

Less than 1% of imported products are subject to trade restrictions (licensing, technical, medical or phytosanitary certificates...), which can be comparable to non-tariff barriers. The import of some products, such as weapons, is prohibited in Lebanon, even if they are only in transit. All these restrictions can be viewed on the Lebanese Customs website.

Customs duties are levied on most imports, which have different rates and range from 0% to 70%. Customs tariffs on all industrial goods, tobacco and most agricultural products range from 0% to 5%.

Exceptions:

• Raw materials
• Semi-finished products (over 2000 products in total)
• Computer hardware and software
• Textiles

The following goods and activities benefit from a customs deferral status:

• Goods in transit
• bonded warehouses
• Free zones and stores
• Temporary entry
• Temporary entry of goods and personal effects of entering persons
• Lebanon for temporary stay
• Reimbursement of customs duties
• Re - export of goods
• Transhipment