1. TARIFF MEASURES
Structure of the tariff schedule
Lebanon applies an eight-digit tariff nomenclature according to the
revised Harmonized Commodity and Coding System as of January 1996.
Tariff publications
Current information on customs-related matters is available from the
General Directorate of Customs, Arab Bank Building, Riad Solh Square, Beirut
| 12 |
A tariff reform as contained in Law No. 191 of 1993 has resulted in
the consolidation of tariff, municipality tax and reconstruction tax into
one tariff fee. By regulation No. 63 of 30 June 1995, the Supreme
Customs Council also incorporated excise taxes levied on a number of items
into customs fees. A minimum tariff of 2% for all imports was
introduced on 5 October 1997. At present, tariff rates from 2%
to 105% ad valorem apply to 95 per cent of import items with most
products subject to rates of 2% to 25%, levied on a MFN basis.
Tariff bands of 30%, 35%, 40% and 55% apply to products
like made up textile articles, articles of apparel and clothing accessories,
furniture, beauty preparations, perfumery and cosmetics, arms and ammunition.
Higher rates of 70% or 80% are set on vegetables and fruits.
Tobacco and tobacco products are subject to a 90% rate. Meat,
dairy products, cut flowers and ornamental foliage, alcoholic beverages,
tomatoes, cucumbers, olives and bananas pay 105%. |
| 16 |
To support the country's reconstruction effort, duties on most types
of capital equipment are set at a minimal tariff rate of 6%.
Imports of machinery, equipment, spare parts and building materials
used for the setting up of new industrial firms are subject to 2%
customs duties.
Imports of equipment and raw materials for use in the agricultural sector
are also subject to 2% customs duties.
Imported hotel equipment and busses for tourism agencies are exempted
from customs duties if certain conditions are met. |
| 19.1 |
On 19 February 1997, the Economic Council of the Arab League decided
to establish an Arab free-trade area over a period of 10 years starting
from 1 January 1998. During the ten-year period, member countries
ought to reduce their respective tariffs by one-tenth every year.
As from 1 January 2007, the free-trade area was scheduled to be fully operational.
Algeria, Comoros, Djibouti and Mauritania did not join the agreement.
Lebanon, Libya, Palestine, Somalia, Sudan and Yemen did not start the implementation.
Lebanon is currently negotiating a partnership with the EU as part of
the EU's Euro-Mediterranean partnership framework. The partnership
covers the progressive liberalization of trades in goods and services through
a gradual phasing out of tariff and non-tariff barriers with the ultimate
goal of creating a Mediterranean free-trade area. |
| 19.3 |
Lebanon has signed free-trade agreements with Egypt, Syria, Kuwait
and the United Arab Emirates. The goal of the agreement with Egypt
is to create a free-trade area as of the beginning of 1999. The agreement
between Lebanon and Syria of February 1988 pursuant to which tariffs on
industrial goods are being reduced by 25% per year, became
effective in January 1999. A similar agreement for the reduction
of tariffs on agricultural goods was entered into in September 1999, pursuant
to which tariffs have been reduced by 50% effective November 1999,
with an annual reduction of 10% over a period of five years. |
2. PARA-TARIFF MEASURES
Additional charges
| 22.2 |
£L50,000 is charged as a stamp duty on each customs transaction. |
3. PRICE CONTROL MEASURES
Administrative pricing
| 31.1 |
Minimum prices are applied to imports of Iranian carpets, used cars
and used books. |
6. QUANTITY CONTROL MEASURES
Licensing under the authority of
Ministry of Economy, Trade, Industry, and Oil
Rue Artois
Beirut
Non-automatic licensing
| 61.1 |
Gypsum, lime, mineral oils and products, bovine semen, fruit juices,
various machinery and mechanical appliances, photographic and cinematographic
instruments may be imported under an import licence from the Ministry of
Industry.
The Ministry of Economy and Trade has responsibility for issuing import
licences for sugar, portland cement, wheat and wheat by-products.
Import permit requirements are set on various articles of apparel and
clothing accessories, made-up textile articles and footwear.
Milk in powder and pharmaceutical products need an import permit from
the Ministry of Health.
Telephone sets, telecommunication and transmission apparatus may be
imported subject to an import permit from the Ministry of Ministry of Posts
and Telecommunication. |
| 61.4 |
The Ministry of Agriculture aims at protecting the agricultural sector
from competitive imports by means of an Agricultural Calendar (AC).
Seasonal licences are issued to import eggplants, cucumbers, leguminous
vegetables and cut flowers in conformity with the AC. |
| 61.6 |
Organic chemicals require an import licence from the Ministry of Health
and an advance import licence from the Ministry of Economy and Trade. |
| 61.7 |
Antibiotics, radioactive chemical elements, and x-ray apparatus may
be imported under advance import permits from the Ministry of Health.
Medicaments require an advance licence from the Ministry of Agriculture.
Both, the Ministry of Health and the Ministry of Agriculture, are responsible
for issuing advance import permits for insecticides, fungicides, herbicides
and similar products.
Asbestos requires an advance import licence from the Ministry of Industry.
Chemical elements, explosives, arms and ammunition need an advance import
licence from the Ministry of Economy and Trade. |
Quotas
| 62.3 |
Under the responsibility of the Ministry of Agriculture, the Agricultural
Calendar (AC) stipulates a maximum quantity in tons for imports of the
following products: garlic, onions, potatoes, tomatoes, watermelons
and melons importable only within the respective dates outside which such
imports are banned. |
Prohibitions
| 63.1 |
Products threatening public morals are prohibited. |
| 63.2 |
Some mineral oils, passenger cars using other than benzene as fuel,
racing cars, and vessels are banned for importation.
Certain live animals, meat and meat preparations, animal fats and oils
as well as margarine are prohibited. |
| 63.3 |
Under the Agricultural Calendar (AC), the importation of some fresh
fruits and vegetables, prepared or preserved agricultural products, olive
oil, vinegar and vegetables prepared in vinegar, dairy products, eggs,
and a considerable number of cut flowers and plants is banned for agricultural
protection reasons. |
| 63.7 |
A number of imports are prohibited for health protection reasons including
instruments and appliances for medical use, radioactive chemical elements,
a number of agricultural chemicals, tanning and dyeing extracts, paints
and varnishes, glues, and diesel motor vehicles.
Explosives, matches, cigarette lighters, used tyres, inner tubes, waste
and scrap, boilers, and fire extinguishers should not be imported for safety
reasons.
Certain raw hides and skins may not be imported to protect wildlife.
The importation of opium is prohibited to prevent drug abuse.
The importation of parlour games is prohibited. |
7. MONOPOLISTIC MEASURES
Single channel for imports
| 71.1 |
The only state trading enterprise in Lebanon is the Regie des Tabacs
et Tombacs. This enterprise has monopoly rights to import tobacco
and tobacco products. |
8. TECHNICAL MEASURES
Standards and technical regulations are the
responsibility of the
Lebanese Standards Institution (LIBNOR)
Beirut
| 81.1 |
There are about 160 national standards in Lebanon, and the objective
is to conform national regulations with Arab Standards as provided by the
relevant regional body in the context of the Arab League.
Around 200 sanitary and phytosanitary measures are effective in the
country. Live animals, meat and fish and preparations thereof, dairy
products, products of animal origin, and animal feeding require a sanitary
certificate. Mandatory certification also applies to disinfectants,
soap and detergents, cosmetic and toilet preparations, and batteries for
home use.
All imports of agricultural and animal products are subject to certificate
of origin requirements.
Certificates of origin and invoices must be attested by the Lebanese
Embassy or Consulate in the exporting country. |
| 81.3 |
Lebanon is one of the few countries in the region where Arabic labeling
is not required. However, the label must clearly show the date of
production, the date of expiration, and the quantity. Pharmaceutical
products and foodstuffs are required to bear specific labels as well as
agricultural chemicals which are allowed to be imported. |
| 81.4 |
Packaging requirements are set on dairy products, coffee, tea and mate,
wheat and flours, animal or vegetable oils and fats, food preparations,
mineral waters and alcoholic beverages. |
| 81.9 |
A considerable number of other restrictions form significant non-tariff
barriers to trade with Lebanon. In total, 26 different types of import
permissions are issued by the state, i.e. certificates of purity, invoice
certifications, analysis and production certificates, alcohol certificates,
laboratory inspection certificates, agreements, later agreements, visa
and advance visa. |
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