|
|
Preferential Code
|
Description
|
Customs Preferential Rate
|
Excise Preferential Rate
|
VAT Preferential Rate
|
| 000 |
Normal |
yes % |
yes % |
10 % |
| 101 |
Head of political missions returning to Lebanon |
5 % |
0 % |
0 % |
| 102 |
Non Diplomatic Employees of Missions |
0 % |
0 % |
0 % |
| 103 |
Military Agencies |
5 % |
yes % |
10 % |
| 109 |
Department of Rail Road and Public Transport |
5 % |
yes % |
10 % |
| 110 |
Government Agencies and Municipalities |
5 % |
yes % |
10 % |
| 111 |
Foreign Archeological Missions |
5 % |
yes % |
10 % |
| 112 |
Aviation & Training Clubs |
0 % |
0 % |
0 % |
| 113 |
Ships that carry over than 500 Tons |
5 % |
yes % |
10 % |
| 114 |
Public Museums and Art institutes |
5 % |
yes % |
10 % |
| 115 |
Beirut Port authority |
5 % |
yes % |
10 % |
| 116 |
Free Zone |
5 % |
yes % |
10 % |
| 117 |
Lebanese nationals returning to Lebanon |
0 % |
0 % |
0 % |
| 118 |
Imports of samples with no commercial value |
0 % |
0 % |
0 % |
| 119 |
Government Agencies and Municipalities |
0 % |
0 % |
0 % |
| 120 |
Central Bank of Lebanon |
0 % |
0 % |
0 % |
| 121 |
National Social Security Fund |
5 % |
0 % |
10 % |
| 122 |
Deputies |
0 % |
0 % |
10 % |
| 123 |
International Red Cross |
0 % |
0 % |
10 % |
| 126 |
UNRWA-UNICEF |
0 % |
0 % |
0 % |
| 127 |
Ford Foundation |
0 % |
0 % |
10 % |
| 128 |
Near East Institute and its employees |
0 % |
0 % |
10 % |
| 131 |
Hotel and Tourist Enterprises |
5 % |
yes % |
10 % |
| 132 |
Superior Relief Committee |
0 % |
0 % |
0 % |
| 133 |
Arab Federation for Hotels & Tourism |
5 % |
yes % |
10 % |
| 134 |
Arab Federation for Aerial Transport |
5 % |
yes % |
10 % |
| 135 |
Federation of Arab Banks |
5 % |
yes % |
10 % |
| 136 |
CITA |
5 % |
yes % |
10 % |
| 137 |
Military Agencies (with the exception of Army) |
5 % |
yes % |
10 % |
| 138 |
Ministry of Post and Telecommunication |
5 % |
yes % |
10 % |
| 139 |
Special Exemption (Minimum Duty included) |
0 % |
0 % |
10 % |
| 141 |
Electricity of Lebanon |
5 % |
yes % |
10 % |
| 142 |
Military vessels & aircrafts … |
0 % |
yes % |
10 % |
| 144 |
Kuwait airlines |
0 % |
yes % |
10 % |
| 145 |
ICARDA |
0 % |
0 % |
0 % |
| 149 |
Special exemptions (exception of min duties) |
5 % |
0 % |
10 % |
| 151 |
Electricity of Lebanon |
0 % |
yes % |
0 % |
| 152 |
Electricity of Lebanon |
5 % |
yes % |
0 % |
| 153 |
Military Agencies |
5 % |
yes % |
0 % |
| 157 |
Military Agencies (with the exception of Army) |
5 % |
yes % |
0 % |
| 159 |
Special Exemption (Minimum Duty included) |
0 % |
0 % |
10 % |
| 160 |
Agency of Francophone University. |
0 % |
yes % |
0 % |
| 161 |
Arab organization for translation |
5 % |
yes % |
10 % |
| 162 |
Int'l federation for Red Cross and Red Crescent |
5 % |
yes % |
10 % |
| 163 |
Federation of Arab chambers of commerce |
5 % |
yes % |
10 % |
| 165 |
Lebanese association for handicapped protection |
5 % |
yes % |
10 % |
| 166 |
National project for administrative rehabilitation |
5 % |
yes % |
10 % |
| 167 |
Cadastre |
0 % |
yes % |
10 % |
| 168 |
Ministry of Health project with YMCA |
0 % |
yes % |
0 % |
| 169 |
National center for professional training |
5 % |
yes % |
10 % |
| 170 |
Doctor Mohamed Khaled social foundations |
5 % |
yes % |
10 % |
| 171 |
Hariri foundation |
5 % |
yes % |
10 % |
| 172 |
Social aid association |
5 % |
yes % |
10 % |
| 173 |
Lebanese television company (TL) |
5 % |
yes % |
10 % |
| 174 |
World vision association in Lebanon |
5 % |
yes % |
10 % |
| 175 |
Customs administration (Najm Project) |
5 % |
yes % |
10 % |
| 176 |
Chronic Care Center |
5 % |
yes % |
10 % |
| 177 |
Handicapped persons |
5 % |
0 % |
10 % |
| 178 |
Arab Thought Foundation |
5 % |
yes % |
10 % |
| 179 |
Centre of studies for the arab union |
5 % |
yes % |
10 % |
| 180 |
Re-imports after temporary exportation |
0 % |
0 % |
0 % |
| 181 |
Returned merchandises excempted from duties |
0 % |
0 % |
0 % |
| 183 |
Yachts and boats exceeding 15 m. |
yes % |
yes % |
0 % |
| 184 |
Mission of the European community committee |
0 % |
0 % |
0 % |
| 185 |
Government Agencies and Municipalities |
0 % |
yes % |
0 % |
| 186 |
Government Agencies and Municipalities |
5 % |
yes % |
0 % |
| 187 |
Government Agencies and Municipalities |
0 % |
0 % |
0 % |
| 188 |
Int'l Christian federation for students in the ME |
5 % |
yes % |
10 % |
| 189 |
Juridic aid fund for Palestinian |
5 % |
yes % |
10 % |
| 190 |
Legally recognized confessions in Lebanon |
0 % |
0 % |
0 % |
| 191 |
Arab federation for operators in stock market |
5 % |
yes % |
10 % |
| 192 |
Arab federation for maritime carriers |
5 % |
yes % |
10 % |
| 193 |
Russian airlines |
0 % |
yes % |
10 % |
| 194 |
Arab organization for fighting corruption |
5 % |
yes % |
10 % |
| 195 |
Federation of arab IT associations |
5 % |
yes % |
10 % |
| 196 |
Arab federation of geodesy |
5 % |
yes % |
10 % |
| 197 |
Interantional federation of arab bankers |
5 % |
yes % |
10 % |
| 200 |
Different parties |
0 % |
0 % |
0 % |
| 201 |
Auction Merchandises or donated as charities |
0 % |
0 % |
0 % |
