# Lebanon (LB)

**Capital:** Beirut  
**Currency:** Lebanese Pound (LBP) (LBP)  
**Population:** 5,805,962 — Older stored figure; source year not documented.  
**Area:** 10,452 km²

> Lebanon is a Levantine port hub on the eastern Mediterranean with high import dependence. Customs run on ASYCUDA World; import VAT is 11 percent. The economic and currency crisis and the rebuilding of the Port of Beirut shape logistics. Goods of Israeli origin are prohibited.

Lebanon (ISO code: LB) lies in the Middle East on the eastern Mediterranean coast, bordering Syria and Israel. It is a parliamentary democracy with a confession-based power-sharing system and has faced severe crises for years. The climate is Mediterranean with hot, dry summers and mild, wet winters, while the inland mountains are colder. Economically, Lebanon has suffered hyperinflation and a banking-sector collapse since 2019; the Port of Beirut was largely destroyed by an explosion in 2020 and is being rebuilt. Foreign trade has shrunk sharply and dependence on imported essentials is high. Customs are processed via ASYCUDA World; import VAT is 11 percent. Goods of Israeli origin are banned under the 1955 boycott law. The currency is the Lebanese Pound (LBP), heavily devalued, with the US dollar dominant in parallel. Key logistics nodes are the Port of Beirut, the Port of Tripoli and Beirut-Rafic Hariri International Airport (BEY).

**Top Import Partners:** CN, TR, GR, IT, US

**Top Export Partners:** AE, SA, IQ, TR, SY

**Top Import Goods:** Petroleum products, Machinery, Vehicles, Food, Chemicals

**Top Export Goods:** Gold, Precious metals, Foodstuffs, Beverages, Chemicals

**Key Airports:**
- [Beirut Rafic Hariri International Airport (BEY)](https://www.freight-academy.com/en/information/airports/beirut-rafic-hariri-international-airport-bey)
- [Rayak Air Base](https://www.freight-academy.com/en/information/airports/rayak-air-base-airport-27831)
- [Rene Mouawad Air Base / Kleyate Airport (KYE)](https://www.freight-academy.com/en/information/airports/rene-mouawad-air-base-kleyate-airport-kye)
- [Wujah Al Hajar Air Base](https://www.freight-academy.com/en/information/airports/wujah-al-hajar-air-base-airport-12999)
- [Baadarâne Airport](https://www.freight-academy.com/en/information/airports/baadarane-airport-2149)
- [Jabbour Airfield](https://www.freight-academy.com/en/information/airports/jabbour-airport-8115)
- [Al Bayyadah Helipad](https://www.freight-academy.com/en/information/airports/al-bayyadah-helipad-airport-504)
- [Al Sahel Hospital Helipad](https://www.freight-academy.com/en/information/airports/al-sahel-hospital-helipad-airport-11742)
- [Saadiyat Heliport](https://www.freight-academy.com/en/information/airports/saadiyat-heliport-airport-10071)
- [Unifil HQ Naqoura OP12/OP13 Heliport](https://www.freight-academy.com/en/information/airports/unifil-hq-naqoura-op12op13-heliport-airport-22992)

## Customs & Import

**Import VAT:** 11 percent standard rate (TVA)  
**Customs complexity:** High  
**Customs system:** ASYCUDA World (since 2008) via the NOOR/NAJM platform of the Lebanese customs administration.  
**Customs authority:** [Lebanese Customs (Douanes Libanaises), under the Ministry of Finance](http://www.customs.gov.lb)

## Logistics & Risk

**Logistics role:** Levant port location / crisis-shaped import market  
**Economic area:** GAFTA / EU Association Agreement / EFTA FTA  
**Logistics risk:** High  
**Dangerous goods relevance:** medium  
**Pharma/cold chain:** medium to high

## FAQ

### What is the import VAT rate in Lebanon?

The standard TVA rate is 11 percent. A cabinet decision from February 2026 to raise it to 12 percent is not yet in force (parliamentary approval pending). An additional fee of 3 percent is also charged on VAT-liable imports.

### Which customs system does Lebanon use?

The Lebanese customs administration (Lebanese Customs / Douanes Libanaises) has used ASYCUDA World since 2008. Declarations are submitted electronically via the NOOR/NAJM platform at customs.gov.lb.

### Can goods from Israel be imported into Lebanon?

No. The 1955 Boycott Law prohibits the import and trade of goods of Israeli origin. Importers must provide a certificate of origin confirming that the goods contain no Israeli components.

### Which free trade agreements does Lebanon have?

Lebanon has an EU Association Agreement (in force since 2006), an EFTA Free Trade Agreement (since 1 July 2007) and membership in the Greater Arab Free Trade Area (GAFTA). For the EU/EFTA, EUR.1 serves as proof of origin.

### What is the condition of the Port of Beirut?

The port was severely damaged by an explosion in 2020 and is being rebuilt. The container terminal has been operated by CMA Terminals since 2022; in 2025, throughput again reached record levels. Parts of general cargo traffic were temporarily routed via the Port of Tripoli.

### What is the currency in Lebanon and how stable is it?

The official currency is the Lebanese pound (LBP), which has been heavily devalued since 2019. The official rate is around 89'500 LBP per US dollar. In practice, the US dollar dominates trade.

### Which documents are required for imports?

Typical documents are the commercial invoice, packing list, certificate of origin (confirming no Israeli components), bill of lading or air waybill, and the electronic ASYCUDA import declaration.

## Sources & Last Verified

- [http://www.customs.gov.lb](http://www.customs.gov.lb)
- [https://taxsummaries.pwc.com/lebanon/corporate/other-taxes](https://taxsummaries.pwc.com/lebanon/corporate/other-taxes)
- [https://www.vatcalc.com/lebanon/lebanon-vat-rise-to-12-feb-2026/](https://www.vatcalc.com/lebanon/lebanon-vat-rise-to-12-feb-2026/)
- [https://trade.ec.europa.eu/access-to-markets/en/content/eu-lebanon-association-agreement](https://trade.ec.europa.eu/access-to-markets/en/content/eu-lebanon-association-agreement)
- [https://www.efta.int/trade-relations/free-trade-network/lebanon](https://www.efta.int/trade-relations/free-trade-network/lebanon)
- [https://www.economy.gov.lb/en/what-we-provide/trade/foreign-trade-department/international-agreements/](https://www.economy.gov.lb/en/what-we-provide/trade/foreign-trade-department/international-agreements/)
- [https://www.trade.gov/country-commercial-guides/lebanon-prohibited-restricted-imports](https://www.trade.gov/country-commercial-guides/lebanon-prohibited-restricted-imports)
- [https://en.wikipedia.org/wiki/Port_of_Beirut](https://en.wikipedia.org/wiki/Port_of_Beirut)

*Last verified: 2026-06-25*

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*Freight Academy — Country Profile: [https://www.freight-academy.com/en/information/land/lb](https://www.freight-academy.com/en/information/land/lb)*

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