Lebanon Customs Tariff 2026: Stay Compliant, Reduce Costs

Lebanon Customs Duties Overview

Lebanon utilizes the Harmonized System (HS) for tariff classification, with customs duties generally assessed on the Cost, Insurance, and Freight (CIF) value of imported goods. While the country aims to facilitate trade through various agreements, importers must navigate a structure that combines standard tariffs with domestic consumption taxes and a Value Added Tax (VAT). SME importers should be particularly aware of fluctuating exchange rates applied for customs valuation, known locally as the "Customs Dollar," which significantly impacts total landed costs.

Key Duty Types

• Ad Valorem Duty: This is the primary tariff method, calculated as a percentage of the CIF value, with higher rates generally applied to luxury goods and items competing with local industry.
• Excise Tax: Often referred to as a consumption duty, this applies to specific categories such as vehicles, petroleum products, and alcohol, charged in addition to standard customs duties.
• Value Added Tax (VAT): A flat rate of 11% is levied on the cumulative value of the goods, which includes the CIF value plus customs duties and excise taxes.
• Specific & Compound Duties: These are reserved for specific commodities where duties are based on weight/volume or a combination of value and physical quantity.