Customs Duty Calculator

Lebanon – Customs and Import duty tax calculation method

Customs Duties or Import duty and taxes will be pending and need to be cleared while importing goods into Lebanon Either by a private individual or a commercial entity.

The valuation method is CIF.

  • The sum of the value of the imported goods and the cost of shipping and insurance.
  • Along with Import duty, import goods are also subjected to Sales Tax and Excise Duty.

Below is the Duty and Sales tax for Lebanon :

Duty Rates Average Duty Rate Sales Tax(GST) or VAT Threshold on goods
0% to 70% 7.85% ST=10%
VAT = ST * (CIF + Duty+ Excise tax)
No thresholds.


  • The rates are determined based on a specific schedule created in conformity with the Harmonised System of Nomenclature. This conformity with the unified system allows Lebanon to represent an ‘importer friendly’ environment for importers.
  • Customs rates in Lebanon are either determined in percentage or paid as a lump sum per unit of imported products.
  • As there is no threshold, for import goods all the products are subjected to duty and other taxes irrespective of their values.

Excise taxes are mainly applicable in Lebanon on certain beverages and spirits, tobacco products, gasoline, and vehicles. And please refer detailed information of excise duty for Lebanon here.