|Exemption of Household and furniture
|I- Exemption of Customs Duties of used House furniture imported
by Lebanese or Foreigner due to the transfer of place of residence.
- Lebanese returning to Lebanon permanently.
- Foreigners staying in Lebanon.
|B) Terms and conditions for availing of exemption by Lebanese
returning to Lebanon:
- The beneficiary should have been residing abroad for a period
of no less than three uninterrupted or almost uninterrupted years. The
residence abroad must be proved by a certificate issued by the local
authorities in the foreign country and legalized by the Lebanese embassy, if
any and their return to Lebanon must be permanent.
- The imported furniture must be apparently used.
- The imported items must correspond to the social status of its
|C) Terms and conditions for the exemption of foreigners having
the intention of residing in Lebanon:
- The applicant shall provide the required proofs that
evidence his ownership of the furniture and that such furniture have been
previously used during his residence abroad.
- He should obtain a regular resident visa of no less than
one year issued by the Lebanese General Directorate of Public Security.
If the foreigner is an employee of a company, such company must issue a
certificate indicating the type and duration of the contract signed with the
said employee. This certificate should also be certified by the General
Directorate of Public Security.
- He must provide a title deed or a lease agreement
recorded at the municipality where the real estate is located.
|D) Customs declaration:
|The IM4 form of customs declaration including the exemption must be
filed either personally by the concerned parties or by the authorized forward
|E) Required documents:
|The required documents are as follows:
- Shipment documents (manifest- shipment insurance policy-
delivery permit et.)
- A detailed list of the furniture written by the
concerned party indicating that such furniture was used personally for a period
of no less than three years. This certificate must be certified by the local
authorities if any, and the Lebanese consulate or the diplomatic mission at the
country of residence. In the absence of any local authority, the diplomatic
mission must mention this matter.
- A certificate of change of residence indicating that the
concerned party has lived abroad for a period of no less than three years and
that he is permanently settling down in Lebanon. This certificate shall be
certified by the Lebanese consulate at the place of residence or by the
- Title of property of a residence in Lebanon or a lease
contract registered and signed by the concerned municipality.
- An undertaking by the interested party not to
dispose of the furniture without informing the customs administration
within a period of three years.
- An undertaking by the interested party not to import
any other used furniture under the status of exemption.
|F) Period of Procedure and Due Fees:
|The procedure is completed within a period of no more than three
days except in the cases of any dispute between the Customs administration and
the interested parties. In such case, the customs declaration shall include the
causes of delay for not completing the procedure.
shall be subject to the stamp duty of LBP Fifty Thousand in addition
to the services fee, which is set by the Higher Council of Customs, the
overtimes due to customs officers if the procedure was completed after the
official working hours and the storage fee provided for by the laws and
regulations in force for the storage of goods in the customs warehouses.
- The means of transport of any type whatsoever are exempt
including the household provisions.
- In general, all the furniture must be imported in its
condition. However, if any part thereof is imported (such as the bedroom),
the applicant requesting exemption, shall undertake not to import any other
furniture or to import the rest of the furniture within a period of three
months not subject to renewal. However, all the terms and conditions applicable
to the complete furniture are applicable in such case.
- The furniture is imported to Lebanon when the place of
residence is changed that is at the time of moving to Lebanon by the
persons eligible to exemption within a period of no more than three months as
of the date of moving to live in Lebanon. Such period may be extended, if
necessary, by the Director of Customs.
- The exemption shall include motorcycles, personal computers,
sports equipment and any other personal and used items which are imported with
the house furniture and classified as personal items including the
piano. These items must be used and their number corresponds to the imported
house furniture and the social status of the applicant.
- The house furniture that belongs to one person may not be
exempt more than once. If the concerned person is the proprietor of more
than one residence abroad, he must obtain an administrative prior permit
for preliminary exemption and he shall fill thereafter, on the basis of such
prior permit, a complete procedure that satisfies all the terms and conditions
- Any used household appliances deriving from a family legacy may
avail from exemption provided the applicant shall duly prove such ownership by
providing a certificate authenticated by the authorities at the place of
residence of the deceased or by notarized certificate stating the date of death
and the degree of kinship with the deceased.
- The customs shall decide at its sole discretion whether the
furniture is used or not.
|II. Personal Belongings, Household Effects and Items of
|A)The goods stated hereinafter are fully exempt of customs
- Clothes, apparel items and luggage intended for personal
- Outfits of foreign students registered in Lebanon (Clothes and
linen goods of all kinds) including married students arriving with their
families to reside in Lebanon for high education purposes. The exemption shall
apply to home appliances of married students.
- Trousseau including new clothes and linen items of persons
arriving to reside in Lebanon provided that one of the spouses resides in
- Home appliances of all kinds used in normal housing and which
are imported by citizens returning for good to Lebanon, or by foreigners coming
to Lebanon for residence purposes.
- Personal belongings, furniture and house hold effects brought
in Lebanon by employees of Lebanese foreign diplomatic corps returning at the
termination of their official assignments abroad.
- Items received from a family member legacy.
- Personal musical instruments.
|The above-mentioned articles must have been in use to the exception
of trousseaus and legacies, mentioned here above, that they should match the
status of their owners.
The items indicated hereinafter shall qualify
for total exemption:
|B) Samples of non-commercial value, personal
dispatches and occasional gifts, within limits specified by the
Higher Council of Customs, after consulting the Director General of Customs.
Any package of gift of no more than LPB Two Hundred Thousand if qualified for
|C) New items and things acquired for personal use such as
cameras, watches and telephones, tobaccos, alcohols, perfumes and drugs brought
by Lebanese or foreign travelers coming to Lebanon, within the limits and rules
specified by the Higher Council of Customs, upon approval of the Director
General of Customs. (See Passengers Guide)