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.
