Importing Used or Salvage Vehicles from the United States into Lebanon

Import Duties and Taxes for U.S. Vehicles Imported into Lebanon

When calculating duties and taxes on imported used vehicles, Lebanon uses the CIF value of the imported vehicle. If you are not already familiar with CIF, then allow us to explain. CIF is short for “Cost, Insurance, Freight.” It represents the total value of the vehicle (as determined by customs and documentation that you submit) plus the total cost of shipping and shipping insurance. It’s for this reason that you will want to save as much money as possible when shipping.

Regarding assessing its import duty, Lebanon takes into account the value of the vehicle imported. For imported vehicles where the CIF is 20 million LBP or less, a flat customs duty of 5 million LBP is charged. For vehicles where the CIF is greater than 20 million LBP, then customs duty is 50% of the CIF amount.

In addition to the above customs duty, there is also a Value Added Tax (VAT) added by Lebanese customs authorities. Regardless of age, value or condition of the imported used vehicle, this VAT is equal to 10% of the sum of the vehicle’s CIF and whatever the amount paid for the import duty.