Lebanon

Specific Information

Items must show signs of use. Any item that is new or does not bear sufficient signs of wear, or has not been in the possession of the owner for more than 6 months, is liable to duty even if the owner otherwise qualifies for the exemption.

Complete household required. To qualify for the exemption, the shipment must comprise a complete household goods removal. Small, incomplete shipments are liable to duty.

Single-occasion import preferred. The household goods should be imported on one single occasion. Multiple shipments from one or more countries are possible only with prior authorization from the Customs General Management, with advance notification of each shipment.

Three-year resale restriction. No furniture or items imported duty-free (whether new or used) may be sold in Lebanon for 3 years from the date of arrival. Violation may result in a fine of up to three times the value of the goods.

Bank guarantee option: If clearing documents are incomplete when the shipment arrives at Beirut port, the shipment can be cleared under a refundable bank guarantee letter valid for 3 months. The guarantee is returned when the missing documents are presented. The client must have a rental contract for residence in Lebanon.

Without exemption documents: Failure to provide required documents results in duties and taxes per the Lebanese Customs tariff code.

Additional customs fee: 3% additional customs fee on imported goods subject to VAT (initially imposed under Budget Law 2019).

Shipper and consignee must match. The name must be identical on the passport, OBL/AWB, and all shipping documents.

Owner presence required. The shipper must be present at customs clearance.

Media censorship: CDs, videos, and books are inspected by the General Security Office.

Telecommunications equipment: Satellite dishes, receivers, fax machines, and wireless telephones require special authorization from the Ministry of Post and Telecommunications and the Ministry of Defence. This delays clearance by at least 5 days and incurs additional charges.

Duties & Taxes

Duty-free conditions for returning citizens: Used household goods are exempt from customs duties provided all required documents are available and the owner has resided abroad for more than 3 years and is returning permanently. This exemption is allowed only once in a lifetime. The shipment must arrive within 3 months of the owner's entry date into Lebanon.

Customs duty rates: 0-30% depending on HS code classification.

VAT: 11% (standard rate). Applied to CIF value plus customs duty. A proposed increase to 12% is pending parliamentary approval (announced February 2026).

Prohibited & Restricted Items

Importing a Used Personal Vehicle

Required Documents

• Vehicle ownership card / registration
• Original invoice (legalized by the Chamber of Commerce and the Lebanese Consulate)
• Original bill of lading (must show the chassis number)
• Purchase invoice

Specific Information

Cars older than 8 years cannot be imported. This applies to all non-diplomatic imports.

Motorbikes: Only motorbikes 3 years old or less (from the date of manufacture) can be imported.

Right-hand drive vehicles are not accepted.

Customs duties on used cars depend on year, make, and options. Minimum customs duties of approximately USD 3,700-5,000. Duty rates start at 20% and can reach 100% depending on the value as estimated by customs.

Personal belongings are not allowed inside the car during shipping.

Diplomats are exempt from the age prohibition and from customs duties.

It is generally not recommended to ship used cars into Lebanon due to the high duty rates and customs valuation methodology.

Other vehicles (bicycles, watercraft, caravans, trailers): Require an ownership card and/or invoice, and authorization from the Customs House for a determined period, after which the vehicle must be exported. Duty-free entry during the authorized period; full taxes apply if not exported on time.

Pets

• ISO 15-digit microchip (ISO 11784 / Annex A to ISO 11785), implanted before vaccinations
• Rabies vaccination certificate (administered between 30 days and 12 months before entry)
• Veterinary health certificate issued within 10 days of travel, endorsed by the government veterinary authority in the origination country
• Vaccination records for additional species-specific diseases

Microchip required. Must be implanted before vaccinations. The microchip number must appear on all documentation.

Rabies vaccination: Required for all dogs and cats. Must be administered between 30 days and 12 months before entry.

Additional vaccinations: Dogs must be vaccinated against canine distemper, hepatitis, leptospirosis, parvovirus, and parainfluenza. Cats must be vaccinated against feline viral rhinotracheitis, panleukopenia, leukemia, and calicivirus.

Rabies titer test: Not required from any country.

Parasite treatment: Required. Internal (especially Echinococcus multilocularis) and external (fleas and ticks) parasite treatments must be administered prior to entry and recorded on the health certificate.

Import permit: Issued at customs clearance upon arrival. No advance application required.

Quarantine: No quarantine for compliant pets. Non-compliant pets may be quarantined, returned, or euthanized at the importer's expense.

Puppies and kittens under 3 months: Granted an exception from rabies vaccination but must be microchipped, have a health certificate, and have proof that the mother was vaccinated for rabies within 6 months of giving birth.

Customs charges: Pets are subject to a governing tax upon arrival.

Entry point: Beirut-Rafik Hariri International Airport.

Breed restrictions: Lebanon does not publish a list of banned breeds.

Lebanon is classified as high-rabies-risk by WOAH. A titer test may be required for return to countries such as the US and EU member states. Owners planning temporary stays should arrange testing before departure.

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