| Importing Cars into Lebanon |
 The duties on automotive parts and accessories are 20 percent, in addition to a 10 percent sales tax added on top.- Customs Duties imposed on cars vary between 22 to 26%.
- No special license required of companies seeking to import automobiles and commercial vehicles, the exception being the importation of diesel-powered cars, and a few restrictions on individuals importing cars.
- Cars be no more than 8 years old. This is being legislated down to 5 years.
- Permits used cars and parts in the market.
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| Taxes on Imported Vehicles in Lebanon |
- Used Car dealers also blamed a decrease in 1999 car sales on higher Customs duties. Used vehicles were subject to the same tax increase imposed on new cars.
- The number of imported used cars with a cylinder capacity of between 1,500cc and 3,000cc engine.
- In 2001, the government lowered import duties on new cars, part of its initiative to boost consumption and stimulate economic growth.
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| Customs Duties and Taxes are based on the CIF (Cost + Insurance + Freight) value of the imported used cars are calculated as follow: |
- Customs and Excise Duties is 5,000,000 LBP, For CIF value up to 20 Million LBP.
- Customs and Excise Duties rate is 50%, For CIF value above 20 Million LBP.
- VAT equals (CIF Value + Customs and Excise Duties) x 10%.
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| Required Documents for Imported Vehicle. |
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The Importer must present the following important documents at the border crossing:
- Certificate of origin issued by the car manufacturer.
- Manifesto (Sales Details of vehicle)
- Bill of Lading (B/L)
- Identification Card of the Importer
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