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IMPORTS – SPECIAL TRADE |
This trade includes:
a. The goods put into local consumption, either upon their arrival from abroad, or following their exit from free zone or warehouses or after being placed under a temporary import regime.
b. The goods put under a regular temporary admission regime.
c. Re-imported goods from abroad following a temporary export for the purpose of manufacturing or transformation abroad. |
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IMPORTS – GENERAL TRADE |
This trade includes:
a. The goods included in Imports – Special Trade excluding those which were put into local consumption following their exit from warehouses.
b. The goods put into a warehousing regime upon their arrival from abroad.
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EXPORTS – SPECIAL TRADE |
This trade includes:
a. All exported national goods.
b. The goods of foreign origin exported after being put into local consumption.
c. The temporarily exported goods for the object of manufacturing or transformation abroad.
d. The re-exported goods abroad after being put under a regular temporary admission regime.
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EXPORTS – GENERAL TRADE |
This trade includes:
a. The goods included in Export – Special Trade
b. The re-exported goods abroad from Customs sheds or warehouses.
c. The re-exported goods abroad with Customs duties re-imbursement (Drawback).
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Customs Duties and Taxes calculation for imported used vehicles |
Customs Duties and Taxes are based on the CIF (Cost + Insurance + Freight) value of the imported used vehicles, where the Cost is obtained from international references such as the Blue Book and Super Schwache Liste, and are calculated as follow:
First For CIF value up to 20 Million LBP, Customs and Excise Duties is 5,000,000 LBP
And For CIF value above 20 Million LBP, Customs and Excise Duties rate is 50%
And VAT equals (CIF Value + Customs and Excise Duties) x 10%
Practical Example 1:
A used vehicle priced $23,700 according to Super Schwache Liste, and paid $1,000 for transport and $300 for insurance and other costs. The CIF Value (Cost & Insurance & Freight) is therefore equals to $25,000 which is equivalent to approximately 37,500,000 Lebanese Lira.
Customs and Excise Duties = (5,000,000 + 17,500,000 X 50%) = (5,000,000 + 8,750,000) = 13,750,000 LBP
VAT = (37,500,000 + 13,750,000) X 10% = 51,250,000 X 10% = 5,125,000 LBP
Total to be paid = 13,750,000 + 5,125,000 = 18,875,000 LBP
Practical Example 2:
A used vehicle priced $9,700 according to "Pvt_Party Good" in the Blue Book, and paid $1,000 for transport and $300 for insurance and other costs. The CIF Value (Cost & Insurance & Freight) is therefore equals to $11,000 which is equivalent to approximately 16,500,000 Lebanese Lira.
Customs and Excise Duties = 5,000,000 LBP
VAT = (16,500,000 + 5,000,000) X 10% = 21,500,000 X 10% = 2,150,000 LBP
Total to be paid = 5,000,000 + 2,150,000 = 7,150,000 LBP |
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مهلة إقامة السيارات السياحية الخصوصية المسجلة في سوريا والمدخلة مؤقتاً إلى لبنان بموجب دفاتر مرور ومكث مؤقت. |
الموضوع: مهلة إقامة السيارات السياحية الخصوصية المسجلة في سوريا والمدخلة مؤقتاً إلى لبنان بموجب دفاتر مرور ومكث مؤقت.
المرجع: مذكرتنا رقم 16292، تاريخ 31/12/2012.
نظراً لاستمرار الأحداث المؤسفة الجارية في الجمهورية العربية السورية الشقيقة، وبسبب تعذّر إعادة إخراج السيارات السياحية الخصوصية المدخلة مؤقتاً إلى لبنان بموجب دفاتر مرور ومكث مؤقت،
وحيث أن تمديد مهلة الإدخال المؤقت من قبل هذه المديرية العامة للسيارات المذكورة، بات أمراً شاقاً وصعباً لضخامة أعداد هذه السيارات،
فقد تقرّر ما يلي:
1- اعتبار مهلة الاستيراد المؤقت للسيارات السياحية الخصوصية المسجلة في سوريا والمدخلة مؤقتاً بموجب دفاتر مرور ومكث مؤقت، سارية المفعول حتى انهاء صلاحية الدفاتر المدخلة بموجبها.
2- عند انهاء صلاحية دفاتر المرور والمكث وتعذر إعادة تجديدها، على أصحاب السيارات التقرّب من مديرية الجمارك العامة لتقديم طلبات تجديد وضع الإدخال المؤقت، إما بموجب رخص استيراد مؤقت أو بموجب بيانات إدخال مؤقت.
تبقى هذه التعليمات سارية المفعول حتى إشعار آخر ولحين صدور تعليمات مغايرة./.
بيروت، قي 30 أيار 2013
مدير الجمارك العام بالإنابة
شفيق مرعي
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