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Used Household Goods and Personal Effects

• Documents Required
• Original Lebanese Passport showing entry date into Lebanon (returning citizens)
• Statement by the Lebanese Embassy or Consulate at the country of origin, specifying that owner has resided in the country of origin for more than 3 years and he is moving back to the home country (returning citizens)
• Original Bill of Lading (OBL) / Air Waybill (AWB) (returning citizens, foreigners)
• Delivery Order
• Detailed Packing List 
• Transfer letter from employer at origin and at destination (foreigner)
• Sales Contract / Lease Agreement attested from the local municipality (returning citizens, foreigners)
• Employment Contract with Lebanese firm (foreigners)
• Work Permit issued by the Lebanese Labor Office (foreigners)
• Residence Permit issued by the Lebanese General Security Office (foreigners)
• Visa, if applicable

Shipments Sent / Received in the Name of Personnel

• Copy of Identity Card (shipments sent or received by a company / organization)
• Copy of Registration Certificate at the Ministry of Finance (shipments sent or received by a company / organization)
• Copy of the last get well certificate from the social security authority (shipments sent or received by a company / organization)
• Copy of the company registration in the commercial register (shipments sent or received by a company / organization)
• Copy of the commercial circular (shipments sent or received by a company / organization)
• Copy of the company certificate registration at the ministry of Finances (shipments sent or received by a company / organization)
• Customs Clearance Form including a description of shipment items, signed and stamped (shipments sent or received by a company / organization)
• Copy of the Identity Card of the company / organization authority signing the documents (shipments sent or received by a company / organization)

Specific Information

•  The shipment must arrive within 3 months of the owner’s entry date.
• All used household goods shipments are subject to Customs duties and value added tax (VAT), unless documents for exemption are provided.
• All diplomatic shipments are duty free.
• Shipper and consignee should be the same name showing on the OBL / AWB.
• The shipper must be present for Customs clearance (returning citizens, foreigners).
• The detailed packing list must be duly authenticated by the Lebanese Embassy in the country of origin for returning citizens.
• An exemption from duties for a returning citizens is allowed only once in a lifetime.
• There are no exemptions on new household goods and personal effects.
• The name of the shipper should match identically on the Passport and OBL / AWB.
• If exemption clearing documents are not available or complete and the shipment has arrived to the Beirut sea port, the shipment can be cleared under a refundable Bank Guarantee Letter, valid for 3 months, to be withdrawn against presentation of the clearing documents required when available. The client must have a rental contract for apartment residence in Lebanon,
• Failure to provide the documents required for Customs clearance will result in customary duties and taxes per the Customs tariff code issued by the Lebanese Customs authorities.
• All videotapes, CDs books, records, are inspected by the General Security Office.
• Satellite dish, receivers, fax machines and wireless telephone machines, are inspected by Ministry of Post and Telecommunications prior to delivery of shipment (it takes approximately 3-4 days). 

Motor Vehicles

Documents Required

• Vehicle Title / Registration
• OBL
• Purchase Invoice

Specific Information

• Automobiles and boats are subject to Customs duties and value added tax (VAT), unless documents for exemption are provided.
• Cars older than 8 years cannot be imported; all cars less than 8 years will be taxable at a minimum of USD 5000 except for diplomats who are exempt from this prohibition.

Pets

Documents Required

• Vaccination Record
• Veterinary Health Certificate

Specific Information

• The documents required must prove vaccination against rabies.
• Pets are subject to taxes.

Restricted/Dutiable Items

• Food items (subject to inspection by the Agricultural Research Institute and require a Visa from the Ministry of Agriculture, Health and Economy)
• Electronic components (subject to inspection by the Industrial Research Institute)
• Dangerous goods (a preliminary authorization from the carrier line or airline is required for import and should be classified as non-restricted cargo)
• Alcohol is permitted but is taxable.

Prohibited Items

• Firearms and ammunitions
• Drugs and narcotics
• Ivory
• Pornographic materials
• Swords (including ornamental), knives

Consignment Instructions

Recommended:  Contact the destination agent to ensure all requirements have been met prior to import, especially for differences regarding air / sea shipments.

Cultural and Other Information

Wikipedia Entry for Lebanon