Not all types of shipments are created equal. Shipping a television will
require different paperwork, duties, and taxes than shipping an accounting
statement, for example.
Here is a list of the most common types of shipments:
You can also skip ahead to the table containing the list of
Commonly Required Documents.
Lebanon considers the following as document shipments:
- Airline tickets
- Annual reports and intercompany mail
- Bids and proposals
- Business cards
- Cheques
- Computer print-outs
- Diplomas
- Drawings
- Driver's licence
- Examination papers
- Gift cards
- Visa applications
The following are allowed as a document shipment if they abide by the
restriction shown.
| Item | Restriction |
|---|
| Credit cards | Maximum of 2 credit cards only |
| Envelopes | Only if blank |
| Event tickets (stage performances, concerts, and football
(soccer) matches | Maximum shipment weight of 1 kg and tickets cannot originate
from a printing company to an event organiser |
| Forms | Only if blank |
| Greeting cards and invitations | Maximum shipment weight of 2 kg |
| Newspapers | Maximum shipment weight of 2 kg |
| Stationery | Only if blank |
| Traveller's cheques | Only if cheques are used |
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US
Gifts shipped to Lebanon from Canada are exempt from duty providing:
- Their value is no more than 200,000 LBP (about $165 CAD)
- They are an occasional occurrence
Shipments from Individual-to-Individual
A gift shipment from an individual in Canada to an individual in
Lebanon will be duty-free if its value is 200,000 LBP or less (about
$165 CAD).
Shipments from Business-to-Business
There is no information at this time regarding gift shipments from a
business in Canada to a business in Lebanon.
Shipments from Business-to-Individual
There is no information at this time regarding gift shipments from a
business in Canada to an individual in Lebanon.
Gift Checklist
- A commercial invoice must be included with your shipment
- The words 'Gift Shipment' or 'Unsolicited Gift' are included on the
commercial invoice, even if the shipment is sent at Christmas time (see sample)
- List the items in the parcel and write the value of each
- Sending more than one gift in the parcel? Wrap and tag each one
individually.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Khalil Gibran
Bcharre-Tannourine Rd.
Bsharri
Lebanon
Phone: +961 6 671 137 | Carrier tracking number: 736534736
General Description:
Personal Shipment / Gift Shipment
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift Shipment: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $79.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $79.99
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Multiple Gifts in One Shipment
If your shipment contains multiple gifts, ensure that each one is
wrapped and tagged separately.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Khalil Gibran
Bcharre-Tannourine Rd.
Bsharri
Lebanon
Phone: +961 6 671 137 | Carrier tracking number: 736534736
General Description:
Unsolicited Gift: Consolidated Gift Package
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift - Roger: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $39.99 |
| 1 Each | Gift - Erica: Handwoven French Canadian Catalogne Blanket
| CA | $49.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $89.98
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Sources:
http://www.customs.gov.lb/Files/Laws/law_en.pdf
http://www.customs.gov.lb/Page.aspx?Item_Id=7
Personal effects may be shipped to Lebanon from Canada exempt from
duty providing:
- The items are for use in a regular household
- The amount is in line for the size of the household
- Furniture, clothing, and appliances are used, not new
NOTE:
Clothing and linen may be new if they are part of a bride's
marriage trousseau and as long as one of the spouses lives in Lebanon.
Moving Temporarily
Students
Students moving temporarily to Lebanon to study may ship their
personal effects (clothes and linens) duty-free provided they are
registered in a Lebanese educational institution.
This exemption also applies to married students coming to Lebanon to
study and is extended beyond clothing and linens to include household
appliances.
Non-Students
Non-students may move temporarily to Lebanon and ship their personal
effects duty-free provided they are returned to Canada within 1 year
of arrival in Lebanon.
NOTE: Prohibited goods cannot be
included in the shipment.
Moving Permanently
If you are moving permanently to Lebanon, you may ship your personal
effects exempt from duty. Personal effects are to arrive within 3
months of the person or family taking up residence in Lebanon.
Items allowed as personal effects include:
- Furniture
- Clothing and linens
- Home appliances
- Sports equipment
- Bicycles
- Musical instruments
- Computers
NOTE: Household supplies are not
accepted as personal effects.
There are 2 sets of rules depending on whether you are Lebanese or
a foreigner:
1- In order for returning Lebanese to qualify for the exemption:
- The person must have lived in Canada for a minimum of 3 consecutive
years (a certificate is required)
- Furniture must clearly be used
- The amount of furniture and goods corresponds to the size of family
claiming the exemption
2- In order for foreigners to qualify for the exemption when they take
up permanent residence in Lebanon, the following must be demonstrated:
- Proof of ownership of furniture
- Furniture is used and was owned whilst living in Canada
- A resident visa for a minimum period of 1 year
Personal Effects Checklist
- A commercial invoice must be included with your shipment
- Commercial invoice must clearly indicate 'Personal Effects' (see sample)
- A detailed description of each item is provided
- For Lebanese returning permanently, a certificate from proving
residence in Canada local authorities is required
- For foreigners moving permanently, a resident visa is required
Sources:
http://www.customs.gov.lb/Files/Laws/law_en.pdf
http://www.customs.gov.lb/Page.aspx?Item_Id=7
Sample Commercial Invoice for Personal Effects
| Ship To | Invoice |
|---|
Khalil Gibran
Bcharre-Tannourine Rd.
Bsharri
Lebanon
Phone: +961 6 671 137 | Carrier tracking number: 736534736
General Description:
Personal effects being delivered to my new address.
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 5 Pairs | Personal Effects: 5 pairs of various types of shoes
| IN | $40.00 |
| 1 Each | Personal Effects: Arc'terix Winter Jacket
| CA | $478.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Personal Effects
Contact Name: James Smith
| Total Invoice Amount: $678.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Most foodstuffs shipped to Lebanon require a certificate, including
baby formula.
You May Ship
- Chocolate
- Nutritional supplements, vitamins, minerals
- Energy drinks
Do Not Ship
- Colza oil
- Energy drinks with alcohol
Food, Chocolate, Candies Checklist
- Clearly indicate 'Food' on the commercial invoice in the General Description
or Remarks section (see sample)
- Ensure that your food, chocolate, or candies may be imported into the
country
- You are not shipping commercial quantities (for any duty & tax exemption)
- Check with your carrier that they will accept food shipments
Sources:
http://www.customs.gov.lb/Government_Controls/Government_Controls.aspx
Sample Commercial Invoice for Food, Chocolate, Candies
| Ship To | Invoice |
|---|
Khalil Gibran
Bcharre-Tannourine Rd.
Bsharri
Lebanon
Phone: +961 6 671 137 | Carrier tracking number: 736534736
General Description:
Food Shipment - Assorted chocolate bars in their original manufacturer's packaging
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Nestle Chocolate Bars in original packaging expiring May 2021 (shelf life of 6 months or longer)
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent / Sold
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Commercial samples are shipped abroad to exhibit products for future
sales and educate and encourage clients.
Non-commercial samples, i.e. not for sale, may be shipped to Lebanon
from Canada exempt from duty for a period of 3 months.
NOTE:
Samples shipped temporarily
to Lebanon for use at an exhibition or trade fair require an ATA
Carnet (see Temporary Imports for details).
Commercial Sample Checklist
- A Commercial Invoice must be included with your shipment
- Clearly indicate 'Commercial Samples' on the commercial invoice in the
General Description & Detailed Description of Goods (see sample)
- The item shipped has tearing, perforation, slashing, defacing, or has
permanent marking clearing indicating the item as commercial sample
- An ATA Carnet if applicable
Sources:
http://www.customs.gov.lb/Files/Laws/law_en.pdf
Sample Commercial Invoice for Commercial Sample
| Ship To | Invoice |
|---|
Khalil Gibran
Bcharre-Tannourine Rd.
Bsharri
Lebanon
Phone: +961 6 671 137 | Carrier tracking number: 736534736
General Description:
Commercial Sample - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Commercial Sample - Advanced reading copy of Dan Brown's novel.
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Commercial Sample
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Goods such as professional equipment - computers, tools - that will be
shown at an exhibition or trade fair require an ATA Carnet (see
Temporary Imports for details).
Advertising Material Checklist
- Commercial invoice must clearly indicate 'Promotional Material - Not for
Resale' (see sample)
- A detailed description of each item is provided
- Be sure to abide by the rules mentioned above
- An ATA Carnet if applicable
Sources:
https://www.trade.gov/knowledge-product/Lebanon-business-travel
Sample Commercial Invoice for Promotional Material
| Ship To | Invoice |
|---|
Khalil Gibran
Bcharre-Tannourine Rd.
Bsharri
Lebanon
Phone: +961 6 671 137 | Carrier tracking number: 736534736
General Description:
Promotional Material - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Promotional Material: Not for Resale. Product pamphlets to hand out at trade show.
| CA | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Promotional Material
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Equipment shipped to Lebanon from Canada for repair may enter
duty-free for a period up to 3 months.
Items Under Warranty
Equipment under warranty that is returned to Canada for repair may
have import duty and tax charges refunded providing the item leaves
Lebanon within 3 months of its entry.
Items No Longer Under Warranty
Equipment no longer under warranty that is returned to Canada for
repair will not be eligible for refund of import duty and taxes.
Sending Product for Repair to Lebanon
Equipment shipped to Lebanon from Canada for repair may enter
duty-free for a period up to 3 months.
Returning Repaired Product to Lebanon
There is no information at this time regarding shipping repaired
equipment to Lebanon from Canada.
Repair Checklist
- Commercial invoice must clearly indicate 'REPAIR & RETURN' under the General
Description or Remarks, and include the estimated time of return(see sample)
- Include repair contract with shipment
- Serial or product number and the cost of repairs should be indicated under
the Detailed Description of Goods section
- Include the original shipping documents or tracking number from when the
item was first exported to Lebanon or exported to Canada (depending on
which case applies)
- A commercial invoice must be included with your shipment
Sources:
http://www.customs.gov.lb/Files/Laws/law_en.pdf
Sample Commercial Invoice for Warranty Repair
| Ship To | Invoice |
|---|
Khalil Gibran
Bcharre-Tannourine Rd.
Bsharri
Lebanon
Phone: +961 6 671 137 | Carrier tracking number: 736534736
General Description:
Repair and Return - Watch being sent for repair
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Fossil Watch being sent for repair - Model E5, serial # 789456FG7E2 - Repair Cost $76.00
| US | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Warranty Repair
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Goods of a temporary nature may enter Lebanon duty-free for a period
of 6 months. This may be renewed, but cannot extend past 2 years in
total.
Items typically shipped as temporary imports include:
- Commercial samples
- Jewellery and other adornments intended for display at a show or
exhibition
- Professional equipment and machinery, for e.g., movie projectors and
cameras
- Goods required to present a stage production or other artistic event
Qualifying for Duty & Tax Free Temporary Import
In order to import your goods duty and tax free into Lebanon, you can
pick from 1 of the 2 Temporary Import Methods listed below.
Each option has its pros and cons. Regardless, each of the following
methods requires you to complete a commercial invoice. More details
are shown in the table.
| Option # | Temporary Import Method | Risk of paying |
|---|
| 1 | Commercial Invoice Only (no other documentation is provided) | High - if broker cannot clear goods temporarily |
| 2 | Commercial Invoice + ATA Carnet | Very Low |
| 1. Complete a Commercial Invoice (CI) only
This is the simplest and quickest option.
See example.
NOTE: You should be aware that shipping using this
method doesn't guarantee that your items will be imported duty/tax
free. Not all brokers will clear goods as temporary imports (i.e. UPS,
Fedex, DHL) nor is it a guarantee that customs won't charge any duties
and taxes. 2. Commercial Invoice (CI) + an ATA Carnet
Completing an ATA Carnet is great option for items that frequently travel
in and out of the country. It's also great because once you have an ATA
Carnet, it is accepted by 176 countries worldwide making the application
process a one-time thing.
In addition to declaring your commercial invoice as a temporary
import, you can get an ATA Carnet for the items that are of temporary
nature. ATA Carnets are beyond the scope of the article however, you can find
more information here: http://www.chamber.ca/carnet/ NOTE: It is highly recommended to get an ATA Carnet
for items that frequently travel in and out of the country and
especially so when it is valued over $2,500 USD |
In addition to choosing option 1 or 2, the following conditions must also be met in order to qualify for a duty and VAT free exemption:
- The goods arrive and leave in the same condition, i.e. they undergo
no repairs nor are they used in manufacturing
- Stay no longer than 6 months in Lebanon
NOTE:
- If the above conditions are not followed, duties and taxes will be
charged as though the goods have been imported permanently
- Your Customs broker can clear goods of a temporary nature
(FedEx, UPS, DHL, etc. typically CANNOT clear goods of temporary nature)
Temporary Imports Checklist
- Commercial Invoice clearly stating 'Temporary Import'. This must be written
in the General Description section and the Detailed Description of Goods. (see sample)
- The goods arrive and leave in the same condition, i.e. they undergo no
repairs nor are they used in manufacturing
- Stay no longer than the period listed above
- Include your ATA Carnet with your shipment (if applicable)
- Include the expected return date or the date that it was originally received
within the country (whichever applies)
- Any above listed items not listed in this checklist
Sources:
http://www.databank.com.lb/docs/LB_Customs_Law.pdf
http://www.customs.gov.lb/Files/Laws/law_en.pdf
Sample Commercial Invoice for Temporary Imports
| Ship To | Invoice |
|---|
Khalil Gibran
Bcharre-Tannourine Rd.
Bsharri
Lebanon
Phone: +961 6 671 137 | Carrier tracking number: 736534736
General Description:
Temporary Imports - Trade show booth and display equipment returning Jan 2020
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 box | Temporary Imports - Trade show booth and display equipment
| CA | $1032.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Temporary Imports
Contact Name: James Smith
| Total Invoice Amount: $1032.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Most shipments of sold goods to Lebanon will incur a minimum duty rate
of 5% and will require a certificate of origin (COO).
Occasional Shipper
Even if you only occasionally ship sold goods to Lebanon from Canada,
the shipment will likely incur a minimum 5% duty. However, shipments
valued up to LBP 200,000 (about $165 CAD) will be duty and tax free.
Regular shipper
If you regularly ship goods to Lebanon from Canada, we recommend you
consult a licenced Lebanese customs broker.
Sources:
http://www.legallaw.ul.edu.lb/LawArticles.aspx?LawTreeSectionID=245461&lawId=244232
Sample Commercial Invoice for Permanent/Sold Goods
| Ship To | Invoice |
|---|
Khalil Gibran
Bcharre-Tannourine Rd.
Bsharri
Lebanon
Phone: +961 6 671 137 | Carrier tracking number: 736534736
General Description:
Permanent/Sold: Parts and accessories for Canon B78n camera
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 15 Each | Camera Lenses: Canon EF 50mm, Canon EF 85mm & wide-angle lenses.
| CA | $132.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent/Sold
Contact Name: James Smith
| Total Invoice Amount: $1980.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Duty and taxes on goods shipped to Lebanon are assessed using the CIF
value, which is the sum of the customs value plus insurance costs plus
freight expenses.
By knowing the CIF value of a shipment, you will be able to predict the
duty and taxes owed by the recipient.
Thresholds
The duty and tax threshold of a shipment is 200,000 LBP (about $165
CAD). This means that a shipment valued at or below this amount does
not incur duty or tax. This is also called the de minimis value.
| Currency | Lebanese Pound (LBP) |
Duty Exemption
(De minimis Value) | 200,000 LBP (about $165 CAD) |
| Duty Calculation Method | CIF |
| TAX (VAT) | 11% |
Tax Exemption
(De minimis Value) | 200,000 LBP (about $165 CAD) |
| Tax Calculation Method | CIF |
| |
Duties on Imports
Other Taxes
Tobacco products and alcoholic beverages incur other charges such as
the Local Consumption Duty and Excise taxes.
Excise taxes for alcoholic products can be found here, and for tobacco products you can click
here.
- Candy20%
- Chocolate20%
- Spirits and WinesVariable
- TobaccoVariable
- Books0%*
- Documents0%
- Video Games & Consoles5%
- Computers & Laptops0%
- Tablets0%
- Mobiles5%
- Cameras5%
- Accessories for Electronics0%
- Coats6%,
- Beauty Products & Cosmetics15%
- Jewellery5% - 10%
- Shirts & Pants6%
- Home Appliances5% - 15%
- Toys5%
- Sports Equipment5%
* Children's picture, drawing or colouring books incur a 5% duty but
0% VAT.
Sources:
http://www.databank.com.lb/docs/Customs%20guide.docx
http://www.customs.gov.lb/Files/Laws/law_en.pdf
http://www.customs.gov.lb/Tariff/Tariff.aspx
http://www.customs.gov.lb/Tariff/Tariff_Table.aspx?CH=22
http://www.customs.gov.lb/Tariff/Tariff_Table.aspx?CH=24
http://www.customs.gov.lb/Tariff/Tariff_Table.aspx?CH=49
