Lebanon Humanitarian Customs Regulations

This document was submitted in response to a questionnaire distributed by Global Hand regarding humanitarian customs information. It provides regulations for importing humanitarian aid into Lebanon.

Required Documents

  • bill of lading/airway bill
  • commercial invoice
  • packing list
  • consignments should be entitled: " Humanitarian donations to …(designated recipient)"
  • other documents vary from time to time and with circumstances

Tax Exemption

If donations are given to the Lebanese public sector as public administrations (Ministries or otherwise), public institutions and municipalities, they should be advanced by an approval document for such donations, published by the concerned parties to allow these donations “customs tax exemption”. Donations sent to private associations or institutions should be subject to customs tax except those sent to (a) High Committee for Relief, or (b) Centre of Permanent Care, which are both fully customs tax exempted. However, donations sent to Lebanese Assoc. of Care of the Retarded, National Center for Technical Training, El-Hariri Institution, Social Helps Assoc., Dr Mouhamad Khaled Social Institution, and Global View Assocn branch in Lebanon are subject to the minimum proportional tax which is 5% of value.


Embassy of Lebanon, Beijing. Date published: 17/01/2002


Regions / countries / territories

Middle East: Lebanon