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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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حظر على استعمال شعار الجمارك |
إعلان صادر عن إدارة الجمارك
يحظر على جميع الأشخاص الحقيقيين أو المعنويين، استعمال أي تعبير أو شعار يرمز إلى إدارة الجمارك، قبل الاستحصال على موافقة خطية منها تجيز ذلك تحت طائلة الملاحقة القانونية.
بيروت في 23 نيسان 2008
مدير الجمارك العام
أسعد غانم
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Statement issued by the General Directorate of Customs
Correction for export trade statistics for the year 2010 |
The Customs Administration clarifies that the export trade statistics for the year 2010, included military equipment declared on the tariff position 87.10, amounting to / / $ 332 271 000 / / (three hundred and thirty two million, two hundred and seventy one thousand U.S. dollars) which exited Lebanon by the United Nations Emergency Force (UNIFIL) via export formalities which led to inflate the statistics and therefore should be dropped.
Beirut on February 23, 2011
Acting Director General of Customs
Chafic Merhi |
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Correction of Re-export and General Export trade statistics for May 2011 |
The Customs Administration clarifies that the Re-export and General Export trade statistics for the month of May 2011, included military equipments amounting to // $ 223,825,000 / / (two hundred and twenty-three millions, eight hundred and twenty-five thousand U.S. dollars) which exited Lebanon by the United Nations Emergency Force (UNIFIL) via re-export customs declarations while it entered Lebanon via Political Customs Declarations that do not enter our statistics.
This led to inflate the Re-export and General Export trade statistics and therefore should be dropped%
Beirut on July 11, 2011 |
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