Customs Duties When Shipping to Lebanon: A Practical Guide

Lebanon's customs regime is administered by the General Directorate of Customs and based on a harmonized tariff. The basic formula for incoming goods is: customs duty (0–30% by HS code) + 11% VAT applied on (CIF + duty) + brokerage.

Vehicles

• Cars older than 8 years cannot be imported (diplomats exempt).
• Used cars carry a minimum duty of about USD 3,700; rates start around 20% and can reach 100% depending on customs valuation.
• Right-hand-drive vehicles are not accepted.
• Motorbikes must be no more than 3 years from manufacture date.
• You'll need the original invoice legalized by the chamber of commerce and the Lebanese consulate in the origin country, plus the ownership card and OBL with chassis number.

Electronics

Most consumer electronics carry a 5% customs duty plus 11% VAT on CIF value. Some categories are routed for inspection by the Industrial Research Institute, and the 2025 tariff update added several restricted electronics sub-headings.

Personal effects for returning citizens

Returning Lebanese citizens are entitled to a once-in-a-lifetime duty exemption on used household goods. New items are excluded. The detailed packing list must be authenticated by the Lebanese embassy in the origin country, the shipper must be present at clearance, and a lease/title for a Lebanese residence is required.

Trade-agreement exemptions

Goods originating in the EU (Euro-Med Agreement, in force since 2015), EFTA states and Greater Arab Free Trade Area countries are largely exempt — provided the origin certificate is valid and presented at clearance.

Watch-outs

Under-valuation triggers fines of 50–200% of evaded duties under the 2025 enforcement regime. Use the Lebanese Customs portal to verify the current HS code and tariff before dispatch.