Lebanon Customs Duty & NAJM Import Calculator
Determine Lebanese customs clearance costs via the NAJM system: ad valorem customs tariffs, Sayrafa / MoF customs dollar exchange rates, and 11% import VAT.
📦 بيانات الإرسالية الجمركية (Import Valuation)
📊 إجمالي الرسوم الجمركية (Clearance Summary)
| الرسم (Charge) | النسبة (Rate) | المبلغ (USD) |
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❓ الأسئلة القانونية الشائعة (FAQ)
How are customs import duties calculated in Lebanon?
Customs duties are calculated on the CIF (Cost, Insurance, and Freight) value of goods in accordance with the Lebanese Customs Tariff (NAJM system). Duty rates generally range from 0% (essential foods, medicines) to 5%, 15%, 35%, or specific excises on luxury items and motor vehicles.
What is the customs exchange rate ("Customs Dollar") in Lebanon?
The Lebanese Ministry of Finance and Banque du Liban (BDL) calibrate the official customs valuation exchange rate (historically shifted from LBP 1,507 to LBP 15,000 and up to unified market rates ~LBP 89,500) to convert foreign CIF invoices into local currency for tax assessment.
How is import VAT calculated at Lebanese ports of entry?
Under Law No. 379, statutory Value Added Tax (VAT) of 11% is assessed on: Import VAT Base = CIF Customs Value + Customs Import Duty + Excises & Port Surcharges.
What customs processing and stamp fees apply to NAJM declarations?
Customs declarations in Lebanon incur electronic manifest and stamp fees, port handling charges (Beirut Port / Tripoli Port), and statutory customs stamps on import declarations (~LBP 500,000 to LBP 2,000,000 depending on consignment classification).
Are goods originating from Arab countries exempt from Lebanese customs duty?
Yes. Qualifying manufactured and agricultural goods originating from signatories of the Greater Arab Free Trade Area (GAFTA) benefit from 0% preferential customs tariffs upon presenting a valid Certificate of Origin, although 11% VAT remains payable.
Engr. Muhammad Shahzad
Verified Levant Statutory Systems & Payroll SpecialistChartered Systems Engineer and Fiscal Modeler. Specializing in Lebanese Labor Code statutory computations, National Social Security Fund (CNSS / الضمان الاجتماعي) contributions, Ministry of Finance (MoF) income tax brackets, customs NAJM classifications, and Électricite du Liban (EDL) utility tariffs.