When tariff are being amended, the rate of due duty shall be specified according
to the date of registration of the declarations under which goods are offered
for consumption at the customs office, let apart exceptions provided for
in this Law or in the text of amendment.
Subject to the provisions of this article, declarations under which goods
are offered for consumption shall be registered during official working
hours in the register of the customs house, and goods shall be placed in
customs territory in order to submit them to inspection as deemed necessary.
In principle decisions in connection with the application of tariffs amendment
shall be implemented 3 days after their publication according to the provisions
of Paragraph (2) hereafter unless otherwise provided for in the decision
Should one or two days of the said period happen
to be official holiday, it shall be extended up to a period equivalent to
the number of holidays.
The decisions governing the said tariff amendments shall be published and
posted on the location of official publications within the headquarters
of the Council of Ministers and the Higher Council of Customs and the General
Directorate of Customs.
Contrary to the provisions of Paragraph (1) above, goods subject to customs
duties increases may benefit from previous duties, if it appears to customs
that they were directly shipped to Lebanon before the date of publication
of the decision of duty increase, provided that these duties are settled
no later than 3 days from the date of entry into customs warehouses. This
period shall be determined according to the conditions set forth in Paragraph
The Higher Council of Customs, shall determine the conditions of implementation
of this Paragraph following consultation with the Director General of Customs
stored in customs warehouses at the date of adoption of the decision governing
tariffs increase, may benefit from previous tariffs if duties due on them
are paid or guaranteed within the period provided for in Article 16 or in
the decision of tariff increase, as long as this decision does not lead
to a prompt effect.
whose duties are pending pursuant to surety bonds and which are presented
to customs and entered for local consumption, shall be subject to duties
in force at the date of registration of the declaration under which such
good are put for consumption.
Goods whose duties are pending and which have
not been presented to customs in full or in part as well as goods entered
for consumption without being manufactured in an industrial warehouse, shall
be subject to duties in force at the date of registration of security bonds
relating to such goods, or at the date of liquidation of their respective
duties, provided that the higher duty is applied.
When duties are de facto due on goods stored in warehouses, due to the expiry
of the storage period and to the absence of a legitimate extension, the
duty shall be levied according to the tariff in force at the expiry of the
legitimate period of storage.
Goods illegally withdrawn from the warehouse or found to be deficient when
auditing the warehouse's accounts, shall be subject to duties in force at
the date of the latest withdrawal there from or at the date of discovery
of deficiency, or when the deficiency occurs if it were possible to discover
it, or at the date of settlement of duties provided that the higher duty
leaving customs zones and duty-free shops for the purpose of national consumption
shall be subject to duties in force at the date of registration of consumption
sold by customs for national consumption according to the rules set forth
in chapter seven of Title Eight of this Law, shall be subject to duties
in effect at the date of sale, pursuant to the provisions of article 445
of the present law.
goods shall be subject to duties in effect at the date of smuggling or at
the date of smuggling discovery. Should the goods be contained in previous
customs declaration, the date of registration of these declarations shall
be a base to determine the difference of charges.
it were impossible to import a complete machine or a group of machinery
in one shipment, due to the size, weight or multiplicity of parts or portions
of such machine, and should import occur on different times, in the form
of separate conveyances, the duty on such machine may on the request of
the importer be assessed on the full value of the machine or on the value
of its components, if customs discovers after final installment the existence
of one machine subject to a unique tariff code of the codes of Chapters
84,85 and 90 of the Harmonized system.
However, contrary to the provisions of Article
15 of this Law, upon the importer request the duty on the machine may be
levied whether on the full value of the machine or on its components, at
the date of registration of the last conveyance, or for the separate parts
of the machine on each conveyance according to the tariff in force at the
date of registration
of Articles 15 and 23 shall apply to all duties and other taxes levied by
the customs administration, unless otherwise provided for.