🇱🇧 Import Customs & Duties: Lebanon
Quick Facts
Duty-free threshold
$0
Duty applies from $0
VAT / Sales Tax
11%
CIF value + duty. Basic food items and medicines exempt. TVA at 11%.
Clearance Time
2-14 days
typical processing
Duty Rates by Category
| Category | Duty Rate | HS Chapter |
|---|---|---|
| Electronics | 0-5% (historically low tariffs) | 85 |
| Clothing | 5-20% | 61-62 |
| Footwear | 5-20% | 64 |
| Food products | 0-70% (basic food 0-5%, agricultural protection up to 70%) | 01-24 |
| Machinery | 0-5% | 84 |
| Cosmetics | 5-15% | 33 |
| Books | 0% | 49 |
| Toys | 5-15% | 95 |
| Vehicles | 50% (passenger cars) | 87 |
Rates shown are for standard goods. Exact rate depends on the HS code of your item.
Import Duty Calculator
Customs Clearance Process
Lebanese Customs Administration manages imports. NAJM electronic system for customs declarations (when power is available). Historically low tariffs (0-5% on most industrial goods), Lebanon was a free-trade-oriented economy. Beirut port partially rebuilt after devastating 2020 explosion. Tripoli port increasingly used as alternative. Rafic Hariri International Airport handles air cargo.
What to Actually Expect
Economic crisis since 2019. Currency collapsed (Lebanese pound lost 98%+ of value). Beirut port explosion 2020 destroyed major capacity, Tripoli port now important alternative. Customs processing unpredictable due to political instability, staff shortages, power outages. Dollar pricing essential. Tariffs historically low (0-5% industrial) but vehicles 50%, food up to 70%. Despite crisis, DHL and FedEx still operate. Alcohol legal and widely available, Lebanon has wine industry.
Required Documents
Commercial Invoice
Item description, quantity, value, sender and receiver details
Packing List
Detailed description of contents in each package
Customs Declaration (CN22/CN23)
Required for postal shipments
Air Waybill (AWB)
Generated by the carrier when booking the shipment
Certificate of Origin
May be required for reduced duties (FTA/preferential rates)
Export/Import License
For restricted goods (electronics, medicines, chemicals)
Import License Requirements
Import permits for some categories. Restricted: weapons, certain chemicals, some agricultural products (protective tariffs up to 70%). Israeli-origin goods banned. Pharmaceuticals need Ministry of Public Health approval. Vehicles face 50% duty.
Certificate of Origin
Issued by Lebanese Chambers of Commerce, Industry and Agriculture (CCIA). GAFTA preferential certificates for Arab trade. EU-Lebanon Association Agreement for preferential access to EU goods.
Learn more →Prohibited & Restricted Items
Prohibited
- xNarcotics and illegal drugs
- xExplosives and flammable materials
- xWeapons and ammunition
- xCounterfeit goods
- xCounterfeit currency and documents
Restricted (permit required)
- !Medicines and pharmaceuticals
- !Food and beverages
- !Plants and seeds
- !Electronics (lithium batteries)
- !Perfumes and cosmetics (volume limits)
Useful Links
Duty & Tax Estimate
Estimated import charges when shipping goods to Lebanon:
| Goods Value | Duty | VAT/Tax | Total Charges |
|---|---|---|---|
| $50 | $3 | $6 | $8 |
| $100 | $5 | $12 | $17 |
| $200 | $10 | $23 | $33 |
| $500 | $25 | $58 | $83 |
| $1000 | $50 | $116 | $166 |
Estimates only. Actual duties depend on product category and HS code.
Popular routes to Lebanon
Frequently Asked Questions
What is the duty-free threshold for Lebanon?
Lebanon has no duty-free threshold. All imported goods are subject to duties regardless of their value.
What is the VAT rate on imports to Lebanon?
The VAT/tax rate on imports to Lebanon is 11%. VAT applies to: CIF value + duty. Basic food items and medicines exempt. TVA at 11%.
How long does customs clearance take in Lebanon?
Typical customs clearance in Lebanon takes 2-14 days. Express shipments usually clear faster.
What documents are needed to import into Lebanon?
To import into Lebanon, you typically need: commercial invoice, packing list, bill of lading/airway bill, and customs declaration. Some goods may require a certificate of origin or import license.
What items are prohibited from import into Lebanon?
Lebanon prohibits the import of narcotics, weapons, counterfeit goods, certain animal products, and hazardous materials. Restrictions may also apply to alcohol, tobacco, pharmaceuticals, and certain electronics.