Lebanon Customs Import and Export Taxes and Fees

Summary:

This article outlines Lebanon's customs tariff system, which follows the World Customs Organization's (WCO) Harmonized System (HS) for classifying and coding goods.

Lebanon Customs Tariff

Lebanon's customs tariff adheres to the World Customs Organization's (WCO) Harmonized System (HS) for the classification and coding of goods.

Import Customs Duties

Three methods are used for assessing import customs duties in Lebanon:
Ad Valorem Duty: Calculated as a percentage of the CIF value of the goods.
Specific Duty: Assessed as a fixed amount per unit of the goods (e.g., USD per kilogram).
Mixed Duty: A combination of ad valorem and specific duty rates.
Over 83% of Lebanon's customs tariff lines have duty rates of 5% or less, while a smaller number fall under 15% and 40% rates. The specific import duty rate for each HS code can be found on the Lebanon Customs website.

Value Added Tax (VAT)

Since January 2002, Lebanon has imposed a VAT of 10% on the value of imported goods.