Lebanon - 1.3 Customs Information | Digital Logistics Capacity Assessments

Duties and Tax Exemption

For contact information regarding government custom authorities, please follow the link below:

Please refer to section 4.1 Government Contact List

Emergency Response:

[Note: This section contains information which is related and applicable to ‘crisis’ times. These instruments can be applied when an emergency is officially declared by the Government. When this occurs, there is usually a streamlined process to import goods duty and tax free.]

In the following table, state which of the following agreements and conventions apply to the country and if there are any other existing ones.

Agreements / Conventions Description	Ratified by Country? (Yes / No)
WCO (World Customs Organization) member	Yes – 20 May 1960
Annex J-5 Revised Kyoto Convention	Yes - 13 Nov 2006
OCHA Model Agreement	Yes - 17 Nov 1998
Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations)	Yes - 27 Jan 2006
Regional Agreements (on emergency/disaster response, but also customs unions, regional integration)	Lebanon maintains a generally open trade regime, with its efforts towards trade liberalization focused on the European Union (EU), World Trade Organization (WTO), and the Arab world. Although Lebanon does not have a free trade arrangement or bilateral investment treaty with the United States, it has engaged in various trade agreements. In 2002, Lebanon signed the Euro-Mediterranean Partnership agreement, which became effective through an interim agreement in March 2003, followed by the final agreement in April 2006. Lebanon and the European Free Trade Association (EFTA) signed a free trade agreement in 2004. Lebanon has also established bilateral cooperation agreements with Syria in the areas of economics, transport, agriculture, and health. Moreover Lebanon has signed the Arab Free Trade Zone Agreement and bilateral Free Trade Agreements with Egypt, Iraq, Kuwait, Syria, and the United Arab Emirates. The interim agreement between Lebanon and the EU took effect in March 2003, allowing for reciprocal free trade on most industrial goods. It also facilitates trade liberalization for a wide range of agricultural and processed agricultural goods. The Euro-Med Partnership aims to create a free trade area between the EU and countries in the southern Mediterranean region. On December 1, 2006, Lebanon signed a Trade and Investment Framework Agreement (TIFA) with the United States. The TIFA serves to promote an attractive investment climate, expand trade relations, and eliminate trade and investment barriers between both countries. Lebanon is actively pursuing accession to the World Trade Organization, having obtained observer status in 1999 and holding its sixth working party meeting in February 2009. Lebanon has also entered into several free trade agreements with Arab countries. It is a signatory to the Greater Arab Free Trade Area (GAFTA) agreement, which encompasses 17 Arab countries. Import duties among GAFTA countries were completely eliminated on January 1, 2005. Furthermore, Lebanon has established bilateral free trade agreements with several Arab countries to enhance trade integration, including Syria (effective since 1999), Egypt (effective since 1999), Kuwait (effective since 2000), the UAE (effective since 2001), Iraq (effective since 2002), and Jordan (signed in 2002 but pending ratification).

Exemption Regular Regime (Non-Emergency Response):

[Note: This section should contain information on the usual duties & taxes exemption regime during non-emergency times, when there is no declared state of emergency and no streamlines process (e.g. regular importations/development/etc.).]

Exemptions and Privileges Granted to the United Nations Organization

Article 297:

1. Goods imported for the official use of the United Nations shall be exempt from

import and export duties, however these duty-exempt goods cannot be sold in

Lebanon except after due duties are properly settled and following approval of the

relevant authority.

2. Privileges and immunities granted to accredited diplomats as for their sole personal

belongings shall be granted to the representatives of member states in the Main and

Secondary Bodies of the United Nations and during conferences held by the United

Nations throughout the duration of their official business and during travel to and

from meeting location.

Said representatives within the United Nations Organization consist of delegates,

assistant delegates, consultants, technical experts and secretaries of delegations.

3. United Nations employees shall have the right to import their household

furnishings free of duty, provided that the import occurs immediately at the

beginning of their terms of office and that they abide by the system in force if they

desire to abandon these household goods in part or in full.

Customs Law English Complete:

Organizational Requirements to obtain Duty Free Status
United Nations Agencies
All United Nations relief items (humanitarian food and NFIs, assists, vehicles, etc.) imported to the country are exempted from customs duties. For food commodities, the UN agencies are exempted from the sampling process as well.
Non Governmental Organizations

Exemption Certificate Application Procedure:

Duties and Taxes Exemption Application Procedure
Generalities (include a list of necessary documentation)
Required Documents: Bill of lading/airway bill Commercial invoice Packing listSpecial permit – letter addressed from WFP to the Ministry Radiation certificate (if any importation from Russia or Ukraine) Other documents vary from time to time and with circumstances.
Process to be followed (step-by-step or flowchart)
For the import of food commodities procedure, below is the standard process applied at Beirut port: Upon the arrival of the containers and unloading from the ship at the BCTC “Beirut Container Terminal Consortium”, Beirut Port Management grants us 9 Free days of Port Storage, after which port storage fees are charged. About 25% of the containers are requested for inspection; the designated containers are automatically moved to the inspection yard where the sampling will take place as follows: 4 to 5 Kg are extracted from each container and sent to the designated laboratory. Samples are usually sent for testing at the “LARI” laboratory or at the “IRI” laboratory for certain products (especially pasta and wheat flour). The time frame to obtain the results from the laboratory varies from 48 hours to 5 days (Oil for example). The Customs clearance: The Process starts with a temporary declaration, enabling the withdrawal of samples to obtain the approval of the Ministry of Trade, or the Ministry of Agriculture. In this respect, the approval of the Ministry of Agriculture is required for unprocessed food products (chickpeas, lentils, beans…), tuna, meat, chicken, and cheese. While processed food products require the approval of the Ministry of Trade (canned food, oil, pasta…) For The Commodities requiring the Ministry of Trade approval, a previous laboratory test result (issued within the last 3 months) can be used to clear any new shipment if the supplier, country of origin, and specifications are the same. Once the Laboratory result is ready, the Import formality will be submitted and to be finalized, it is necessary to be verified, approved, and stamped by the Ministry of Agriculture or Ministry of Trade offices at Beirut port. After finalizing the Customs clearance, the containers can be shipped within 24 hours from BCTC and the inspection yard to WFP warehouses. It is advisable to de-stuff the containers at the warehouse level to minimize the risk of double handling, losses, port congestion, port storage additional fees, overtime port fees… In this case, the deadline for returning the empty containers to the port must be negotiated with the shipping carriers. If we opt to de-stuff the cargo onto trucks inside the port, we will need to ask the port management to shunt the containers to another available yard, where we can proceed with the truck’s loading operation. Documentation: In addition to the commonly required documents such as Invoice, Production date and BUBD, Weight certificate, Origin certificate, and Health certificate; the following commodities “Rice, Chickpeas, Burghul, Lentils, and White Beans” need a Phytosanitary certificate. The Tuna shelf life should not exceed three years and it should not be less than its half shelf life at the time of arrival. It is worth it to mention that the supplier must issue an invoice for each commodity separately, to facilitate the Customs clearance process. A single invoice for the entire parcel cannot be accepted.

Exemption Certificate Document Requirements

Duties and Taxes Exemption Certificate Document Requirements (by commodity)
	Food	NFI (Shelter, WASH, Education)	Medicines	Vehicle & Spare Parts	Staff & Office Supplies	Telecoms Equipment
Invoice	One original invoice required. This is applied to both UN and NGOs.	One original invoice required. This is applied to both UN and NGOs.	One original invoice required. This is applied to both UN and NGOs.	One original invoice required. This is applied to both UN and NGOs.	One original invoice required. This is applied to both UN and NGOs.	One original invoice required. This is applied to both UN and NGOs.
AWB/BL/Other Transport Documents	Three originals + 3 copies required. This is applied to both UN and NGOs.	Three originals + 3 copies required. This is applied to both UN and NGOs.	Three originals + 3 copies required. This is applied to both UN and NGOs.	Three originals + 3 copies required. This is applied to both UN and NGOs.	Three originals + 3 copies required. This is applied to both UN and NGOs.	Three originals + 3 copies required. This is applied to both UN and NGOs.
Donation/Non-Commercial Certificates	One original required. This is applied to both UN and NGOs.	One original required. This is applied to both UN and NGOs.	One original required. This is applied to both UN and NGOs.	One original required. This is applied to both UN and NGOs.	One original required. This is applied to both UN and NGOs.	One original required. This is applied to both UN and NGOs.
Packing Lists	One original required. This is applied to both UN and NGOs.	One original required. This is applied to both UN and NGOs.	One original required. This is applied to both UN and NGOs.	One original required. This is applied to both UN and NGOs.	One original required. This is applied to both UN and NGOs.	One original required. This is applied to both UN and NGOs.
Other Documents	Original certificate of origin Original fumigation certificate NON-GMO certificate Phytosanitary certificate Yes, 1 Original, applies to UN and NGOs	Original certificate of origin required. This is applied to both UN and NGOs.	Original certificate of origin required. This is applied to both UN and NGOs.	Original certificate of origin required. This is applied to both UN and NGOs.	Original certificate of origin required. This is applied to both UN and NGOs.	Original certificate of origin required. This is applied to both UN and NGOs.
Additional Notes

Customs Clearance

General Information

Customs Information
Document Requirements	In addition to the commonly required documents such as Invoice, Production date BUBD, Weight certificate, Certificate of Origin certificate, and Health certificate; the following commodities “Rice, Chickpeas, Burghul, Lentils, and White Beans” need a Phytosanitary certificate. The Tuna shelf life should not exceed three years and it should not be less than its half shelf life at the time of arrival. It is worth it to mention that the supplier must issue an invoice for each commodity separately, to facilitate the Customs clearance process. A single invoice for the entire parcel cannot be accepted. For any importation from Russia or Ukraine, a Radioactivity certificate should be provided.
Embargoes	*UN arms embargo on Lebanon (Non-Governmental Forces)* In August 2006 UN Security Council Resolution 1701, adopted unanimously, established an open-ended embargo on all arms transfers to Lebanon not authorized by the Government of Lebanon or UNIFIL, the UN peacekeeping force. This was part of the attempt to solve the conflict between Israel and Lebanon. The prohibition covers the provision of any technical training or assistance related to the supply, manufacture, maintenance or use of arms and related equipment. The ban formed part of a broader set of measures designed to help the Lebanese Government exercise full sovereignty over all Lebanese territory and to facilitate the deployment of Lebanese troops to the South of the country following an Israeli military withdrawal.
Prohibited Items	Strictly prohibited imports include the following: Cedar seeds and seedlings (to protect Lebanese cedar species) Chemical additives used in bread making (health measure) Table salt not containing iodine (health measure) Waste/slag/ash/scrap of many chemical, mineral, and metal products (environmental measure) Clinker and black cement (protection of local industry) Passenger vehicles older than eight years and transport vehicles older than five years (environmental measure) Used medical and radiological apparatuses (health measures) Gas-fueled pocket lighters (safety measure) Wireless phone sets that function on the 900-Megahertz bandwidth (technical measure) Pornographic materials Drugs Used tires Firearms, ammunition Narcotics Goods bearing false marks and labels indicating their origin (intellectual property) Goods manufactured in or originating from Israel (Arab Boycott measure). Monopolized and restricted goods must be treated similarly to prohibited goods upon import and export. Such goods will be seized whenever a license, permit, or any other legal document is not attached or whenever irrelevant documents are attached.
General Restrictions

Customs Clearance Document Requirements

Customs Clearance Document Requirements (by commodity)
	Food	NFI (Shelter, WASH, Education)	Medicines	Vehicles & Spare Parts	Staff & Office Supplies	Telecoms Equipment
D&T Exemption Certificate	Original	Original	Original	Original	Original	Original
Invoice	One Original	One Original	One Original	One Original	One Original	One Original
AWB/BL/Other Transport Documents	Three originals + 3 copies	Three originals + 3 copies	Three originals + 3 copies	Three originals + 3 copies	Three originals + 3 copies	Three originals + 3 copies
Donation/Non-Commercial Certificates	One original required.	One original required.	One original required.	One original required.	One original required.	One original required.
Packing Lists	One original required.	One original required.	One original required.	One original required.	One original required.	One original required.
Phytosanitary Certificate	One original required.	One original required.	One original required.	One original required.	One original required.	One original required.
Other Documents
Additional Notes

Transit Regime

In Lebanon, the usual customs procedures for humanitarian aid commodities destined for another country involve the usual transit procedure. Here is a general explanation of the customs procedures and considerations for humanitarian aid shipments in Lebanon:

Transit Procedures: Humanitarian aid commodities intended for another country are typically treated as transit shipments through Lebanon. The goods need to be declared to the Lebanese customs authorities before being exported. The relevant documentation, including invoices, sea waybills, packing lists, certificates of origin, and other relevant certificates (based on the nature of the product) and any necessary permits or licenses, must be provided to the customs authorities.
Customs Duties and Taxes: Depending on the nature of the humanitarian aid and the specific agreements in place, customs duties and taxes may be exempted or reduced for these shipments. It is essential to consult with the Lebanese customs authorities or relevant government agencies to determine the specific requirements and procedures for obtaining duty and tax exemptions for humanitarian aid commodities.
Bonded Warehouses: For humanitarian aid commodities destined for another country, the use of bonded warehouses in Lebanon may not be a typical practice, as the focus is on exporting/transiting the goods promptly to the intended destination.

N.B: The specific customs procedures and requirements for humanitarian aid shipments in Lebanon may vary based on the nature of the aid, the destination country, and the prevailing regulations and agreements. It is advisable to consult with the Lebanese customs authorities or seek guidance from relevant government agencies or humanitarian organizations for accurate and up-to-date information on the procedures and considerations for humanitarian aid shipments in Lebanon.