Importing Personal Effects into Lebanon: Documents & Customs Rules

Source: FIDI Customs Guide · Updated 2024 · Download the Lebanon Import Guide (PDF)

Removal goods - Returning Lebanese Citizens

• Detailed packing list
• Passport Copy (original for air shipments)
• ID copy
• Delivery Address

• Used household shipments upcoming to Lebanon are subject to customs duty and taxes (45%) except diplomates.
• Shipper’s presence is preferable but not a requirement for clearance.
• CDs, videos and books should be controlled by censorship. Satellite dish, receivers, fax machines and telephones need special authorisations from Ministry of Telecommunication and Defence (this will delay clearance by at least 5 days and additional charges will be incurred).

• Any article which is new or does not bear sufficient signs of wear, and/or which has not been in the possession of the person concerned for more than 6 months is liable to duty.
• No furniture or other items imported into the country without duties, whether new or used are permitted to be sold in Lebanon before 3 years from date of arrival in Lebanon. Otherwise, a fine by the Customs will be charged and it might be three times the cost.
• The importing of personal estate should be undertaken on one single occasion. In certain cases, the importing of used personal estate may be undertaken on several occasions, and the various shipments may be made from one or several countries, provided that authorisation is received beforehand from the Customs General Management, and that the latter is informed and necessary information provided so that the Management can clear and check the various imported articles.
• Personal estate and all accompanying articles must have already been in use for a period of more than 6 months and must be in the possession of the person concerned; when the latter signs the customs declaration. He undertakes to neither sell
• the imported articles nor lend them either for payment or without payment within three years from the date on which the import declarations are registered.

Removal goods – Other nationalities

• Passport Copy (original for air shipments)
• Detailed Packing List
• Delivery Address

• Same as above.

• Same as above.

Diplomats removals

• Packing list.
• Delivery order.
• Copy of Bill of Lading submitted to the Ministry of Foreign Affairs for obtaining a Franchise. Shipment documents should secure the approval of the Lebanese Higher council. Once the Franchise and approval are obtained, the shipments will be cleared without any delay or inspection.

• Duty free entry.
• Import of alcohol is allowed for diplomats but limited to annual quota agreed by the local Ministry of Foreign Affairs and the respective embassies in the country.

• Only diplomats coming to reside in Lebanon, on active service and duly accredited, are exempt from all the preceding regulations. A simple declaration of diplomatic immunity, copies of which are possessed by the head of the duty station, accompanied by an inventory drawn up and signed by the person concerned, and countersigned by the protocol service of the Ministry for Foreign Affairs and by the Customs Higher Council, is required.

Wedding trousseaux

• Letter to Customs General Management prior to shipping.
• Proof of recent marriage.

• Duty free entry.

• Only body linen, household linen, bed covers and clothing are exempt from duties.

Inheritance

• Certificate from Mayor, proving that they are the heirs, legalised by Lebanese Consulate.

• Duty free entry.

New furniture and household goods

• Bill of Lading.
• Commercial Invoice.
• Packing list.
• Certificate of origin.

• Subject to payment of customs duties of 30% of value as estimated by an official expert in addition to VAT of 11%. And 3% Security Fees.

• Origin of goods should be mentioned on the packing list and invoice.

Works of art & Antiques

• Original legalised invoices.
• Packing list.
• Certificate from Antiques Department sealed
• on every article when over 100 years.

• Paintings, old masters, and old manuscripts - custom duties of 5 - 10%. In addition to VAT of 11%.
• All other items: subject to payment of customs duties.

Electrical appliances

• Bill of Lading.
• Commercial invoice (includes the number & model of items).
• Packing list.
• Certificate of origin.
• These products need permits from IRI.

• All electrical appliances are duty free if they are used and the docs required for clearance are available. If not, they will be eligible of paying customs duty fee of 15 % in addition to VAT of 11%.
• HS codes are needed.

• These products need permit from IRI (Industrial Research Institute).
• All these conditions apply on for new Electrical appliances.

Presents & Souvenirs

• Duty free for small quantities value, reasonable amount.
• Tobacco authorised with traveller:
• 1/2 kilo pipe tobacco.
• 500 cigarettes.
• 100 cigars.
• 13 bottles of alcohol.
• Above these figures: payment of customs duties.

Other vehicles (bicycles, water-vehicles, caravans, trailers)

• Ownership card and / or Invoice.
• Authorisation from the Customs House for a determined period after which the vehicle has to be exported.

• Most of other vehicles are duty free, but some of them depend on expert’s evaluation. Preferable to check case by case.

• If the vehicle is not exported before the end of the determined period, taxes have to be paid.

Machines, equipment, parts of equipment

• Catalogue, plan of the machine or stamp from the technical service on the custom declaration.

• Reduced custom duties of 6 % under special authorisation.

• Must be industrial or agricultural equipment.

Plants and vegetable products

• Customs declaration to be stamped by sanitary services.
• Commercial invoice.
• Packing list.
• Certificate of Origin.

• Subject to payment of customs duties.

Prohibited items

• Firearm, ammunition.
• Drugs.
• Narcotics.
• Pornographic materials.
• Unopened supplies of provisions and alcohol.
• Any electrical equipment either batteryoperated or domestic appliances.
• Used tires.
• Hard musicals CDs and tapes with a trade name mentioned in the black list drawn up in connection with the boycott against Israel.

• Prohibited; except possible authorisation that has to be applied for. Check with your destination agent.

Commercial shipments New furniture, new household articles

• Original signed, stamped.
• Invoices legalised by Chamber of Commerce and Consul.
• Packing list.
• Certificate of origin.

• Subject to payment of customs duties, at 46.5% of their value + 3% Security, as estimated by an official expert.

Exporting Personal Effects from Lebanon: Documents & Customs Rules

Source: FIDI Customs Guide · Updated 2024 · Download the Lebanon Export Guide (PDF)

Removals-HHG/PE – Citizen

• Passport Copy
• Lebanese ID
• Inventory List

• CDs, videos and books should be controlled by censorship (in case included a list of the above is needed).

• All Household Goods and Personal Effects Shipments are subject to exportation inspection.

Removals-HHG/PE – Foreigner

• Passport Copy
• Inventory List

• CDs, videos and books should be controlled by censorship (in case included a list of the above is needed).

• All Household Goods and Personal Effects Shipments are subject to exportation inspection.

Vehicle

• Copy of the Vehicle Title
• Passport Copy
• Lebanese ID (in case Lebanese)
• Vehicle De-Registration Document Issued from the Traffic Department
• Authorization Letter

• In case vehicle was entered as temporary import, Trip Ticket Document is needed.

Diplomats Removals

• Ministry of Foreign Affairs Approval Letter on Exportation
• Diplomatic Passport
• Packing list

• Custom’s exportation approval might take up to 3 weeks.

Diplomatic Vehicle

• Ministry of Foreign Affairs Approval Letter on Exportation
• Diplomatic Passport
• Packing list
• Vehicle Diplomatic Title

• Custom’s exportation approval might take between 4 to 6 weeks.
• In case HHG & P-Effects are accompanying the vehicle, the same should be stated on the MOFA Letter otherwise cannot be exported in the same container.
• It is preferable not to ship the HHG and car in the same container.

Works of art & Antiques

• It is strictly forbidden to export any antique item out of Lebanon.
• Special licence from Antiques Department required.

New Household Goods and Personal Effects

• Passport copy
• Lebanese ID (in case Lebanese)
• Invoice
• Packing List

• Customs Approval is required (ONE TIME PERMISSION).

• Company documents will be needed in case
• client will be shipping more than one time under his own name.

Lebanon Moving Guide: Documents, Duties & Shipping Notes

Source: IAM Country Guide · Updated 2026-09-05 · Download the Lebanon Country Guide (PDF)

Documents

Documents required for importing used household goods, personal effects, and related shipments.

• Original Lebanese passport showing last entry date into Lebanon
• Official letter from the Lebanese Embassy or Consulate in the country of origin, certifying that the owner has resided abroad for more than 3 years and is returning permanently
• Detailed packing list duly authenticated by the Lebanese Embassy or Consulate at origin
• House lease contract verified by the local municipality in Lebanon and a confirmation of residence by the local Moukhtar
• New family extract record (civil registry document)
• Original bill of lading (OBL) / air waybill (AWB)
• Delivery order

• Original bill of lading (OBL) / air waybill (AWB)
• Delivery order
• Detailed packing list
• Transfer letter from employer at origin and at destination
• Sales contract or lease agreement attested by the local municipality
• Employment contract with a Lebanese firm
• Work permit issued by the Lebanese Labour Office
• Residence permit issued by the Lebanese General Security Office

• Packing list
• Delivery order
• Copy of bill of lading (submitted to the Ministry of Foreign Affairs to obtain a franchise)
• Shipment documents must secure approval from the Lebanese Higher Council
• Diplomatic immunity declaration, countersigned by the protocol service of the Ministry of Foreign Affairs and the Customs Higher Council

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

• Firearms and ammunition
• Drugs and narcotics
• Ivory [CITES]
• Pornographic materials
• Swords (including ornamental) and knives
• Unopened supplies of provisions and alcohol (within shipments; opened/partially used amounts handled under restricted/dutiable rules)
• Battery-operated or domestic electrical appliances (classification varies by source, treated as either prohibited or dutiable; confirm current treatment with destination agent)
• Used tyres
• Hard musical CDs and tapes with trade names on the Israeli boycott list

Food items: Subject to inspection by the Agricultural Research Institute and require a visa from the Ministry of Agriculture, Health, and Economy. [PERMIT REQUIRED]

Electronic components: Subject to inspection by the Industrial Research Institute (IRI). [PERMIT REQUIRED]

Satellite dishes, receivers, fax machines, wireless telephones: Require authorization from the Ministry of Telecommunications and Defence. Delays clearance by 5+ days. [PERMIT REQUIRED]

Dangerous goods: Preliminary authorization from the carrier line or airline required; must be classified as non-restricted cargo. [PERMIT REQUIRED]

Alcohol: Permitted but taxable (not duty-free even for returning citizens within household goods). Diplomats are allowed alcohol within an annual quota agreed between the Ministry of Foreign Affairs and the respective embassy.

Personal allowances:

• Pipe tobacco: 500 g; Cigarettes: 500; Cigars: 100
• Alcohol: 13 bottles
• Above these quantities: full customs duties apply.

New electrical appliances: Subject to 15% customs duty plus 11% VAT. Used electrical appliances are duty-free if all clearing documents are available; if not, they are treated as new.

Antiques and works of art: Paintings, old masters, and old manuscripts are subject to 5% customs duty plus 11% VAT. All other items are subject to standard duties. Items over 100 years old require a certificate from the Antiques Department sealed on every article. Export of antique items from Lebanon is strictly forbidden without a special licence.

New furniture and household goods (commercial): Subject to 30% of value as estimated by an official expert, plus 11% VAT.

Wedding trousseaux: Duty-free entry with a letter to Customs General Management and proof of recent marriage. Only body linen, household linen, bed covers, and clothing are exempt.

Inherited goods: Duty-free with a certificate proving heirship, legalized by the Lebanese Consulate.

Consignment Instructions

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

Document authentication: The detailed packing list must be authenticated by the Lebanese Embassy or Consulate in the country of origin (returning citizens). This step takes time and must be completed before shipping.

Timing: The shipment must arrive within 3 months of the owner's entry date. Multiple shipments require advance authorization from Customs General Management.

Bank guarantee fallback: If documents are incomplete on arrival, clearance can proceed under a bank guarantee valid for 3 months. The guarantee amount is fixed by customs. This provides flexibility but adds financial exposure.

Shipper/consignee matching: The shipper and consignee name must be identical on the OBL/AWB and all documents, and must match the passport exactly.

Media and electronics delays: Budget 3-5 extra days for inspection of satellite equipment, fax machines, and wireless telephones by the Ministry of Telecommunications and Defence. CDs, videos, and books are inspected by General Security.

Port of entry: Beirut is the primary sea and air port.

Israeli boycott: Lebanon maintains a boycott of Israeli-connected products. CDs and tapes from companies on the boycott list will be confiscated. Confirm the current list with the destination agent.