RESTRICTEDWORLD TRADE
ORGANIZATIONWT/ACC/LBN/3
13 June 2001
(01-2931)
Working Party on the
Accession of the Lebanese RepublicOriginal:  English
ACCESSION OF THE LEBANESE REPUBLIC
Memorandum on the Foreign Trade Regime
In a communication received on 30 January 1999, the Government of the Lebanese Republic
(hereinafter referred to as "Lebanon") applied for accession under Article XII of the Agreement
Establishing the World Trade Organization (WTO).
The General Council established a Working Party (WT/ACC/LBN/2) on 14 April 1999 with
the following terms of reference:  "To examine the application of the Lebanese Republic to accede to
the World Trade Organization under Article XII and to submit to the General Council
recommendations which may include a draft Protocol of Accession."
In accordance with the established procedures (WT/ACC/1), the Secretariat is circulating the
attached Memorandum on the Foreign Trade Regime received from the Government of the Lebanese
Republic.  WTO Members wishing to submit questions on the Memorandum are invited to do so by
16  July 2001 for transmission to the Lebanese authorities.
_______________WT/ACC/LBN/3
Page i
CONTENTS
I. INTRO DUCTION ................................................................................................................. ...1
II. ECONOMY, ECONOMIC POLI CIES AND FORE IGN T RADE ......................................2
1. Economy ..................................................................................................................... ...............2
(a) General de scription........................................................................................................ ...........2
(b) Current economi c situation................................................................................................. .....3
2. Economic Policies............................................................................................................ ..........4
(a) Main directions ............................................................................................................. ............4
(b) Monetary and fi scal policies................................................................................................ .....9
(c) Foreign exchange and payments system, relations with International Monetary
Fund, application of foreign exchange controls, if any........................................................17
(d) Foreign and domestic investment policies ............................................................................18
(e) Competition  policies ........................................................................................................ .......19
3. Foreign trade in goods and services ......................................................................................19
5. Information on financial movements related to nationals working abroad,
remittances , etc............................................................................................................... .........20
6. Information on growth in trade in goods and services over recent years and
forecasts for ye ar to come..................................................................................................... ..20
III. FRAMEWORK FOR MAKING AND ENFORCING POLICIES AFFECTING
FOREIGN TRADE IN GOODS AND TRADE IN SERVICES .........................................20
1. Powers of executive, legislative, and judicial branches of government..............................20
2. Government entities responsible for making and implementing policies affecting
foreign trade .................................................................................................................. ..........26
3. Division of authority between central and sub-central governments.................................27
4. Any legislative programmes or plans to change the regulatory regime.............................30
5. Laws and Legal Acts.......................................................................................................... .....30
6. Description of judicial, arbitral or administrative tribunals or procedures, if any..........30IV. POLICIES AFFECTING TRADE IN GOODS ...................................................................31
1. Import Regulation............................................................................................................ .......31
(a) Registration requirements fo r engaging in importing.........................................................31
(b) Characteristics of national tariff (the  most recent edition of which should be
supplied), customs tariff nomenclature (HS), types of duties, general descriptionof the customs tariff structure, weighted average level of duties on main customs
tariff groupings;  application of m.f.n.  tariff rates, tari ff preferences ...............................33
(c) Tariff quotas, ta riff exemptions............................................................................................ .34
(d) Other duties and charges, specifying any charges for services rendered ..........................35
(e) Quantitative import restrictions, including prohibitions, quotas and licensing
systems ........................................................................................................................ .............35
(f) Import licensing procedur es (Annex 3 refers)......................................................................36WT/ACC/LBN/3
Page ii
(g) Other border measures, e.g. any other sc hemes that have border effects similar
to those of the measures  listed under (e) above....................................................................36
(h) Customs valuation (WTO Customs Valuation Agreement (Annex 4 refers), the
Brussels Definition of Value, or any other system) whether used only for
purposes of levying ad valorem rates of duty or for other purposes..................................38
(i) Other custom s formal ities ................................................................................................... ...38
(j) Pre-shipment  inspect ion ..................................................................................................... ....38
(k) Application of internal taxes on imports ..............................................................................38
(l) Rules of  origin ............................................................................................................. ............42
(m) Anti-dump ing regime ......................................................................................................... ....44
(n) Countervailing duty regime .................................................................................................. .44
(o) Safeguard regime ............................................................................................................ ........44
2. Export Regulation............................................................................................................ .......44
(a) Registration requirements for engaging in exporting and the right to export..................44
(b) Customs tariff nomenclature, types of duties, duty rates, weighted averages of
rates.......................................................................................................................... ................45
(c) Quantitative export restrictions, including prohibitions, quotas and licensing
systems ........................................................................................................................ .............45
(d) Export licensing procedures................................................................................................. ..46
(e) Other measures, e.g. minimum export prices, voluntary export restrictions,
orderly marketing arrangements ..........................................................................................46
(f) Export financing, subsidy and promotion policies...............................................................46
(g) Export performance requirements........................................................................................46(h) Import duty drawback schemes ............................................................................................46
3. Internal policies affectin g foreign trade in goods.................................................................47
(a) Industrial policy, including subsidy policies.........................................................................47
(b) Technical regulations and standards, including measures taken at the border
with respect to import s (Annex 5 refers) ..............................................................................48
(c) Sanitary and phytosanitary measures, including measures taken with respect to
imports ........................................................................................................................ .............49
(d) Trade-related inve stment measures ......................................................................................50
(e) State-trading practi ces (Annex 6 refers)...............................................................................50
(f) Free zones .................................................................................................................. ..............50
(g) Free economic zones ......................................................................................................... ......52
(h) Trade-related envi ronmental po licies ...................................................................................54
(i) Mixing re gulations .......................................................................................................... ........55
(j) Government-mandated counter-trade and barter...............................................................55
(k) Trade agreements leading to co untry-specific quotas allocation........................................55WT/ACC/LBN/3
Page iii
(l) Government procurement practices, including general legal régime and
procedures for tendering, dealing with tenders and award of contracts...........................55
(m) Regulation of trade in transit.............................................................................................. ...58
4. Policies affecting foreign tr ade in agricultu ral products.....................................................59
(a) Imports -  i.e. comprehensive description of the types of border protection
maintained:  customs duties and/or any other border measures........................................59
(b) Exports - i.e. description of, and the budgetary expenditure and any revenue
foregone involved in each of the export subsidy measures in place ...................................59
(c) Export prohibitions  and restrictions.....................................................................................59
(d) Export credits, export credit guar antees or insurance programmes .................................59
(e) Internal policies - i.e. description of, and the budgetary expenditure and any
revenue foregone involved in each of the domestic support measures in place ................59
5. Policies affecting foreign trade in oth er sectors ...................................................................60
(a) Textile s regime ............................................................................................................. ...........60
(b) Policies affecting foreign tr ade in other major sectors........................................................60
V. TRADE-RELATED INTELLECTUAL  PROPERTY REGIME.......................................60
1. General...................................................................................................................... ...............60
(a) Intellectual pr operty policy................................................................................................ ....60
(b) Responsible agencies for policy formulation and implementation.....................................61
(c) Membership of international intellectual property conventions and regional or
bilateral ag reements ........................................................................................................... ....61
(d) Application of national and m.f.n. treatment to foreign nationals .....................................61
(e) Fees and taxes.............................................................................................................. ............61
2. Substantive standards of protection, in cluding procedures for the acquisition
and maintenance of intelle ctual property rights ..................................................................64
(a) Copyright and related rights, including rights of performers, producers of
phonograms and broadcasting organizations ......................................................................64
(b) Trademarks, includi ng service marks...................................................................................65
(c) Geographical indications, incl uding appellations of origin.................................................65
(d) Industrial designs.......................................................................................................... ..........65
(e) Patents..................................................................................................................... .................65
(f) Plant variety protection.................................................................................................... ......66
(g) Layout designs of in tegrated circuits ....................................................................................66
(h) Requirements on undisclosed information, including trade secrets and test data............66
(i) Any other categories of intellectual property.......................................................................66
3. Measures to control abuse of intellectual prop erty rights...................................................66
4. Enforcement .................................................................................................................. ..........67
(a) Civil Judicial Procedures and Remedies...............................................................................67
(b) Provisional  measures ........................................................................................................ ......67WT/ACC/LBN/3
Page iv
(c) Any administrative procedures and remedies......................................................................67
(d) Any special bo rder measures ................................................................................................. 67
(e) Criminal procedures......................................................................................................... ......67
5. Laws, decrees, regulations and other legal acts relating to the above................................67
6. Statistical data on applications for and grants of intellectual property rights as
well as any statistical data  on their en forcement .................................................................68
VI. TRADE-RELATED SE RVICES RE GIME .........................................................................69
1. General...................................................................................................................... ...............69
2. Policies affecting Trade in Services.......................................................................................69
(a) Government departments, agencies, professional associations or other bodies
with authority or a role relevant to  the conduct of service activities .................................69
(b) Judicial, arbitral or administrative tribunals or procedures providing for the
review of, or remedies in relation to, ad ministrative decisions affecting trade in
services ....................................................................................................................... ..............71
(c) Provisions, including those in international agreements, concerning qualification
requirements and procedures, technical standards and licensing and/or
registration requirements for the supply of services ...........................................................71
(d) Provisions governing the existence and operation of monopolies or exclusive
service suppliers .............................................................................................................. ........73
(e) Provisions relating to safeguard measures as they apply to trade in services...................74
(f) Provisions relating to international transfers and payments for current
transactions of services....................................................................................................... ....75
(g) Provisions relating to capital transactions affecting the supply of services.......................75(h) Provisions governing the procurement by governmental agencies of services..................75
(i) Provisions concerning any form of aid, grant, domestic subsidy, tax incentive or
promotion scheme affectin g trade in services.......................................................................75
3. Market Access and National Treatment ...............................................................................76
(a) Limitations on the number of service suppliers ...................................................................76(b) Limitations on the total value of  service transactio ns or assets..........................................79
(c) Limitations on the total number of serv ice operations or on the total quantity of
service output ................................................................................................................. .........79
(d) Limitations on the total number of natu ral persons that may be employed in a
particular s ervice se ctor ...................................................................................................... ...80
(e) Restrictions on, or requirements of specific types of legal entity through which a
service may be  supplied........................................................................................................ ..80
(f) Limitations on the particip ation of foreign capital..............................................................80
(g) Measures providing for less than the tr eatment accorded to national services or
service suppliers .............................................................................................................. ........81
4. Most-Favoured-Nation Treatment........................................................................................83
VII. INSTITUTIONAL BASE FOR TRADE AND ECONOMIC RELATIONS
WITH THIRD COUNTRIES ................................................................................................84WT/ACC/LBN/3
Page v
1. Bilateral or plurilateral agreements relating to foreign trade in goods and trade
in services (Annex 8A refers) .................................................................................................8 4
2. Economic integration, customs union and free-trade area agreements (Annex
8B  refers) .................................................................................................................... ............85
3. Labour markets inte gration agreements ..............................................................................88
4. Multilateral economic cooperation, membership in the multilateral economic
organizations, trade-related programmes of other multilatera l organizations.................88
ANNEX 1 ........................................................................................................................ ......................89
STATISTICS AND PU BLICATIONS...............................................................................................89
ANNEX 2 ........................................................................................................................ ....................117
LIST OF LAWS AND LEGAL ACTS.............................................................................................117
ANNEX 3 ........................................................................................................................ ....................124
INFORMATION ON IMPORT LICENSING PR OCEDURE S....................................................124
ANNEX 4 ........................................................................................................................ ....................131
INFORMATION ON IMPLEMENTA TION ANDADMINIS TRATION....................................131
ANNEX 5 ........................................................................................................................ ....................135
INFORMATION ON TECHNICAL  BARRIERS TO  TRADE ....................................................135
ANNEX 6 ........................................................................................................................ ....................140
INFORMATION ON STATE-T RADING.......................................................................................140
ANNEX 7 ........................................................................................................................ ....................144
SERVICES SECTORAL CL ASSIFICATIO N LIST .....................................................................144
ANNEX 8 ........................................................................................................................ ....................175
INTERNATIONAL AGREEMENTS, CONVE NTIONS, AND ORGANIZATIONS ................175
ANNEX 9 ........................................................................................................................ ....................184
FEES 184
ANNEX 10 ....................................................................................................................... ...................187
CERTAIN MEASURES ON IMPORT S, EXPORTS AND TRANS IT ........................................187
ANNEX 11 ....................................................................................................................... ...................222
TARIFF EX EMPTIO NS.............................................................................................................. .....222WT/ACC/LBN/3
Page 1
I. INTRODUCTION
The Lebanese Republic has a long tradition of  espousing liberal market economics with free
investment policies, unrestricted capital mobility , complete foreign exchange convertibility and
extensive links with the developed world in practically all economic activities. Indeed,  Lebanon, is
one of the original signatories of the GATT 1947, and has contributed significantly during the late
1940s to the making and shaping of GATT rules. Since then successive Lebanese Governments havemaintained a generally non-interventionist stance toward private investment, and public ownership
has generally been limited to infrastructure and utilities.  There are no restrictions on the movement of
capital and goods by residents and non-residents of the Republic, including entry or exit of firms or
access to foreign exchange.
In the early 1990’s Lebanon emerged from a long  and protracted cycle of violence. The years
of war and turmoil that began in 1975 had a devastating effect economically, politically and socially.
In 1992, Lebanon commenced its reconstruction effort and began overhauling its damaged economic,social and physical infrastructure. The situation at the time required rapid progress along multiple
fronts: security needed to be maintained; damaged physical infrastructure required rebuilding; basic
public services needed to be re-initiated; civil service required revitalization and upgrading; and the
legislative and regulatory framework called for modernization and updating.
The massive reconstruction effort, and in the absence of significant foreign aid, resulted in
large budget deficits and a rising debt stock. The current government, which took office in October
2000, has adopted an economic structural reform strategy that aims to implement a comprehensive set
of economic measures that will further reform, liberalize and deregulate the economy in order to
instigate growth and solve the structural rigiditi es of the budget. Moreover Lebanon’s commitment to
liberal foreign trade policies remains strong. In particular, Lebanon adopted a Law on Patents and aDecree Law on Customs in 2000, adopted a Law on Copyrights in 1999, implemented a major
tariffication program in the agriculture sector in 1999, eliminated import restrictions on many food
products and drastically reduced import duties in 2000, adopted the Harmonized System HS 96 and
the Single Administrative Document (SAD) for customs declaration, and installed ASYCUDA system
for customs processing in 1996.
In February 1999, Lebanon submitted its request for accession to the WTO.  In April 1999,
observer status was granted and a working party was formed.  The Government of Lebanon (GOL), in
its adoption of Decision No. 76 on 20 September 2000, reaffirmed its solid commitment to accede to
the WTO and adopted an implementation framework to reform Lebanon’s policy, legal, and
regulatory environment to conform to the WTO agreements and enable a prompt accession to theWTO.  Decision No. 76 requested member mini stries and state bodies of Lebanon’s National
Committee on Accession to the WTO, which was established in May 1999, to immediately initiate the
process of examining existing laws and legal acts and take necessary legal measures for ensuring
conformity of Lebanon’s foreign trade regime to the WTO requirements.  Furthermore, the Decision
requested all state bodies to refrain from taking any measures that are contradictory to WTO rules and
agreements.  In its Ministerial Declaration, the recently inaugurated government reaffirmed the
country’s strong commitment in establishing an enabling environment for accession to the WTOthrough implementing legal, customs, taxation, and administrative reform.
Lebanon’s Memorandum on the Foreign Trade Regime was prepared by Lebanon’s National
Committee on WTO Accession.  Its purpose is to provide WTO members background on Lebanon’s
economy and foreign trade regime as of 1 May 2001.  Lebanon remains committed to furnish, upon
request of WTO Members, additional information and clarifications and notify WTO members of anychanges to Lebanon’s foreign trade regime throughout the process of accession.WT/ACC/LBN/3
Page 2
Lebanon considers its membership to the WTO of vital and strategic importance to its
economic development and economic growth. Lebanon looks forward for a speedy completion of its
WTO negotiations and for a first working party meeting during Autumn 2001.
II. ECONOMY, ECONOMIC POLICIES AND FOREIGN TRADE
1. Economy
(a) General Description
Territory
Located in the Middle East at a strategic crossroad between East and West and on the Eastern
shore of the Mediterranean Sea, Lebanon is a small country with a total area of 10,452 square
kilometers (sq. km.).  Topographically, Lebanon falls into four distinct regions (from West to East):
the Coastal Plain, Mount Lebanon, Beqaa Valley, and Anti-Lebanon Mountains/Mount Hermon.
The country is administratively divided into 6 regional governments (Mouhafazat): Beirut,
North Lebanon, Mount Lebanon, South Lebanon, the Bekaa Valley, and Nabatiyeh.  Table II.1provides the area and 1997 population of each Mouhafaza.
Population
The population of Lebanon is approximately 4 Million excluding foreign residents and
refugees in Lebanon.  It is considered as a densely populated country (approximately 383 inhabitants
per sq. km.). The five largest cities are: the Capital City1 Beirut, Tripoli, Sidon, Zahle, and Tyre The
majority of population in Lebanon belongs to eighteen different rites.  Additional population-related
data is described in Table II.1.
Table II.1 – Population Data (estimated)
Population Factor Value
Growth Rate 1.7%
Infant Mortality Rate 28/1000 births
Literacy Rate 89%
Average Life Expectancy 70
The official state language is the Arabic language; however, French and English are widely
spoken.  Other spoken languages include Armenian.
The workforce in Lebanon is estimated around 1.3 Million.  In addition, there is a large
number of foreigners working in Lebanon, primarily in farming, construction, and domestic help.
Economic Specialization
Lebanon’s main comparative advantage lies in its productive, educated, multi-lingual, and
talented workforce.  Lebanon does not have any significant natural resources.  There are minordeposits of high-grade iron ore, asphalt, coal, lignite, phosphate and salt and quarries for building-
stone, and sand and lime suitable for construction.
                                                     
1 Includes suburbs which fall in Mount Lebanon MouhafazaWT/ACC/LBN/3
Page 3
The service sector is the main sector of the Lebanese economy.  It approximately contributes
70 per cent to GDP and employs around 76 per cent of the total workforce in Lebanon.   Trade,
construction, tourism, and financial services are the most prominent services.
Industry and Energy contributes around 18 per cent to GDP and employs around 15 per cent
of total workforce.  Lebanon does not have any significant heavy industry.  Most industrial units
(estimated 22,000) are relatively small and fall into the light industry and agro-industry categories.The war caused major damage to manufacturing fa cilities and large-scale destruction to the
infrastructure (especially supply of power and water as well as transport); which, in turn, caused
major setbacks to the largely infant Lebanese industry.
Agricultural land accounts for approximately 1/4 of total area of Lebanon.  The agriculture
sector contributes approximately 12 per cent to GDP and employs around 9 per cent of total
workforce.
(b) Current economic situation
Since the early 1990s, the GDP has been constantly increasing largely due to (i) government
expenditures in connection with reconstruction and dislocation resulting from war, (ii) government
investment in infrastructure, and (iii) boom in the real estate sector during the period 1993-1995.  Real
growth peaked at 7 per cent in 1994, but slowly tapered to 4 per cent in 1996, 3 per cent in 1998, and
about 1 per cent in 1999 and 2000.  In 2000, the GDP was approximately US$17 Billion.
The reconstruction and dislocation cost as well as government investment in infrastructure, as
result of war, led to (1) constant budget deficit since early 1990s (budget deficit/GDP equal 23.53 per
cent in 2000) and (2) accumulation of public debt equal to approximately 145 per cent of GDP at the
end of 2000.   Government expenditures continue to exceed government revenues largely due to
reconstruction needs, high cost of debt servicing, and weak tax base and collection system.
The monetary policy in the 1990s aimed at stabilizing the Lebanese Pound, exchange rate,
and controlling the inflation rate and money growth.  The current monetary policy, based on a
nominal exchange rate anchor, managed to reduce and stabilize the inflation rate. Inflation has been
reduced from more than 120 per cent in 1992 to less than 1 per cent in 2000.   The average annual
exchange rate of Lebanese Pound (LBP) to US$ decreased from an annual average exchange rate of1712 LBP/US$ in 1992 to an average of 1527 in 1997; 1508 in 1998; and 1507.5 in 1999 and 2000.
Interest rates declined significantly in 1993 and 1994 in response to increased domestic and
external demand for LBP.   The first three quarters of 1995 witnessed an increase in interest rates,
reflecting a number of factors including the policy objective of maintaining stability in the foreign
exchange market. Interest rates experienced a steady decline from the fourth quarter of 1995 till date,reflecting increased confidence in the strength and the stability of the LBP.
During the 1990s, growth in productive sectors of the economy has been insignificant.
Growth, however, has been remarkable in the service sector of the economy, especially tourism, trade,
and construction.  Lebanon continues to suffer from a major trade deficit.  In the recent years,
however, the trade deficit narrowed down from a pproximately 45 per cent of GDP in 1997 to 34 per
cent of GDP in 2000.
The Lebanese economy is largely private sector-based.  State ownership is limited (please see
section II.2.a.2 below).  Private sector investment in industrial, agricultural, and most service sectors
have been insignificant during the recent years.  Competition exists in most sectors of the economy.
The legal regime permits the application of price and profitability control applies on goods and
services for consumer protection purpose.  However, not all goods an services are currently subject to
price/profitability control. (please see below section II.2.a.1).WT/ACC/LBN/3
Page 4
According to the 1997 survey, the number of active workforce in Lebanon is estimated at 1.3
Million employees, out of which 116,000 are unemployed (including those looking for a job for the
first time).  Unemployment rate is estimated to be 8.5 per cent.
A more detailed discussion of current economic policies, their main directions and goals, is
provided in Section 2 below.  Detailed statistics are provided in Annex 1.
2. Economic Policies
(a) Main directions
The main objectives, directions and goals of economic policies of the Government are the
following:
- Reviving and modernizing the economy and placing it on a sustainable growth path, which, in
turn, will address the fiscal deficit.
- Inducing the private sector to act as the engine of growth, by creating a conducive and liberal
economic environment that enables it to prosper.
- Integrating Lebanon into the global economy by adopting various liberal economic policy
measures and expediting accession to the WTO, further opening-up the economy, and facilitating
and encouraging international trade.
- Maintaining monetary and financial stability, which have over the past eight years proven to be
the cornerstone for investor confidence and social cohesion.
Pricing Policy
In principle, all goods and services may be subject to price control in Lebanon. Article 6 of
Decree No. 73 dated 9 September 1983 provides the Minister of Economy and Trade the authority to
set maximum prices and profit margin for sale of goods and services.  The Consumer Protection
Division at the Ministry of Economy and Trade (and its local offices in the Mouhafazat) is in chargeof administering and enforcing price control on goods, set by the Ministry of Economy and Trade.
Article 7 of the same Decree stipulates that imported and domestically produced goods can not be
sold at a price higher than double of their cost if no maximum price or profit margin has been set by
the Minister of Economy and Trade.  In practice, not all goods and services are subject to price
control.
Based on Decree No. 73, several Decisions have been issued setting specific prices for a
number of specific goods: chicken (including fresh chicken, chicken parts, and barbecued chicken),
Arabic bread parcel, school books, Persian tobacco, and beetroot sugar.   Decision No. 64/1/AT dated
20 March 2001 set the price/weight of Arabic bread parcel.  Furthermore, The Ministry of Economy
and Trade Decision No. 277/1 dated 15 June 1972 established profitability control at wholesale, semi-wholesale, and retail on a number of goods.  The af orementioned price/profitability controls are not
currently enforced in Lebanon.
In addition to the Ministry of Economy and Trad e, the following state entities have roles in
setting prices for goods and services.  In general, the state body that sets prices is normally in charge
of ensuring compliance, except as noted below:
- The Ministry of Energy and Water sets prices for water, gas, fuel, kerosene, diesel, gasoline, and
other fuel derivatives and the Ministry of Economy and Trade ensures compliance with suchprices (except for water).
- The Electricite Du Liban sets prices for electricity with the approval of the Ministry of Finance
and the Ministry of Water and Energy.WT/ACC/LBN/3
Page 5
- The Ministry of Tourism approves prices for hotels, restaurants, tourism services, alcoholic
beverages in tourism establishments, and rates for ski lifts.
- Rates for regular mail are decided jointly by the Ministry of Telecommunications and Liban Post
(monopoly for regular mail services). The Directorate General of Post under the Ministry of
Telecommunications sets the fees on in-coming courier packages.
- The Council of Ministers generally sets the rates for all telecommunication services such as fixed
line telephony services, ISDN services, and data services.2
- The Ministry of Telecommunications sets the rates for international telephony services and certain
value-added services.
- The rates for mobile phone services are established according to BOT contracts with providers.
- The Ministry of Public Health controls prices on dr ugs registered at the Ministry of Public Health.
- The Ministry of Agriculture controls prices on potato seeds.
- The Ministry of Public Works and Transport set prices for public and private taxis and buses and
the Ministry of Interior ensures compliance.  Also, municipalities have the authority to set prices
for public transport.
- Seaport authorities set fees charged at port (port fees, loading, unloading, storage, entry to the port
by persons).
- Certain professional orders (e.g. engineers) require service suppliers to collect minimum fees for
services.
Although the legislation is largely silent on treatment of foreign and domestic goods and
services with regard to price and profitability control, in practice, such measures apply equally on
domestic and foreign goods and services.
Privatization Plans
- Legislation
In May 2000, the Parliament adopted Law No. 228 on privatization, which sets the general
framework for privatization. The Law does not outline a specific privatization program or refer to any
specific entities for privatization.  It states that privatization should be conducted on a case-by-case
basis.
Law No. 228 on privatization establishes the Higher Council of Privatization, headed by the
Prime Minister, and includes among its members the Minister of Justice, the Minister of Finance, the
Minister of Economy and Trade, the Minister of La bour and, de facto, the Minister in charge of the
public entity subject to privatization.  It is the competence of the aforementioned Council to set,
execute and supervise the privatization process.  The Law calls for (i) ensuring competitiveness, (ii)protecting the interests of consumers, (iii) protecting the rights of nationals working for the state
entity subject to privatization, (iv) saving public funds, (v) providing citizens the opportunity to
participate in the ownership and administration of  the privatized state enterprise without any
monopolization, and (vi) attracting private investment.
In cases where the private sector is licensed to produce goods or services of strategic or
monopolistic nature, the law calls for (i) establishing a clear and public pricing system that takes into
consideration the interests of consumers, (ii) providing the relevant regulatory bodies with all neededdata, information, regular reports and development plans, iii) safeguarding the environment, and (iv)
transferring new technology to the privatized entities.
Furthermore, the law allows the GOL to keep, for a limited period of time, a gold share in
those companies that have a monopolistic nature or a national economic importance. The gold share
grants its holder voting preferences with regards to all matters related to ownership of shares or any
                                                     
2 Internet services are freely set by providersWT/ACC/LBN/3
Page 6
other drastic changes in the administration of the economic activity.  Last, the Law does not
discriminate against foreigners and there are no provisions limiting foreign participation in the
privatization process.
Law No. 228 states that public sector projects of commercial nature, which are owned by the
state or public establishments, may be subject to privatization under the Law.
Article 89 of the Lebanese Constitution states that the exploitation of natural resources, public
utility services or monopolies may only be granted by virtue of a Law and for a limited period of time.
- State-Ownership
The public sector includes:
- public utilities (e.g. power production, distribution, and transmission; water supply; sewage
networks);
- cellular and regular phone services;
- historical, archeological, and nature tourism sites;
- public hospitals;
- public educational institutions;
- regular postal services;
- refineries, oil pipelines, and fuel storage facilities;
- railroads, airports, seaports, storage facilities at seaports and airports, public transport services of
Beirut and suburbs (buses), and cable cars;
- Regie (tobacco and tombac monopoly);
- public parks (some includes restaurants and entertainment facilities);
- public fairs;
- certain sport complexes; and
- national radio.
The public sector is managed through public administrations within ministries, public
establishments under the custody of ministries, or authorities established by the State.  Many public
sector entities are being operated by private entities through concessions, lease, contract management,
and BOT contracts (to build, expand, or modernize).
Furthermore, the State currently owns shares in a number of entities including Intra
Investment Company (9.8 per cent), national televi sion station (100 per cent state-owned), Charles
Helou Bus Station (100 per cent state-owned), and Sodetel3 (50 per cent state-owned; 40 per cent
France Telecom; and 10 per cent Italian Telecom).
- Land Ownership
Land under state control is classified under two categories: state-owned public property and
state-owned private property.
- State-Owned Public Property: According to th e Law issued through decision No. 144/S, dated
10 June 1925, all objects that are naturally set for public use or of common public interest shall be
in state ownership, cannot be sold and their ownership cannot be acquired. The lease, use and rent
of such properties is, however, possible. The list of state-owned public property includes: the
seashore, rivers and salt lakes, running water, watercourse and water falls of all types, all bedsidewatercourses, sailing watercourses, sea and rivers’ dams.  In addition, according to Decision No.
166 dated 7 November 1933, objects (movable or immovable) of historical and cultural heritage
                                                     
3 An internet and data services company.WT/ACC/LBN/3
Page 7
of Lebanon constitute state-owned public property, unless the contrary is proven.  Furthermore,
according to the Law executed through Decree No. 9132 dated 7 October 1974, the seabed of the
territorial waters was added to the state-owned public property listed in Decision 144/S.
- State-owned Private Property: According to Decision No. 275 dated 25 May 1926 (French
Mandate), the state-owned private property includes real estate properties and rights. This type of
state-owned property may be sold and rented. These include:
- Land owned by the State (known as “Amiri” lands)
- Land that do not have owner
- Land that do not have owner and at the disposal of different groups
- Land registered in the public administration in the name of the Treasury
- Land seized by the Treasury
- Land registered in the Directorate of the State Property
- Land that appears to be owned by the State as result of identification procedure
- Land bought by the State and do not constitute public property
- Left parcels of the State public property
- Land without owners resulting from legacies with no heirs
- Vacant land, forests, non-cultivated mountains, and in general all immovable property
described as “ Dead Land”
According to Article 13 of the Law on Real estate (No. 3339 dated 12 November 1930), the
State ownership of the above includes the ground and everything above and under the ground.
Lebanese and non-Lebanese persons have the right to own real estate in Lebanon. However,
according to decree No. 11614, dated 4 January 1969, as amended by Law 296 of 3 April 2001,
concerning the acquisition in Lebanon of real estate rights by non-Lebanese, non-Lebanese persons,whether legal or natural persons, and Lebanese legal persons considered by this law as non-Lebanese
as defined by Article 2 (at least one share owned by non-Lebanese), willing to acquire any real estate
right on the Lebanese territory are required to obta in a licence granted by Decree from the Council of
Ministers upon proposal of the Minister of Finance (Article 1).
By exception to the above rule, the amended Article 3 states some cases that do not require a
licence. The most important case is the acquisition by non-Lebanese natural and legal persons and
Lebanese legal persons considered by this law as non-Lebanese of built property or property set for
building, of a maximum of 3,000 sq. m. throughout the Lebanese Territory.
According to the amended Article 7, paragraph a), it is forbidden to licence non-Lebanese
natural and legal persons and Lebanese legal persons considered by this law as non-Lebanese toacquire more than 3 per cent of the total area of Lebanon, providing that it would not exceed 3 per
cent of the area of each Caza, excepting Beirut where they are allowed to acquire till 10 per cent of its
area.
Lebanese legal persons considered by this Law as non-Lebanese are covered by the provision
of paragraph a of Article 7) above, excepting in the following cases:
- Partnerships or Limited Liability Companies, which more than 50 per cent of parts are held by
Lebanese partners or by fully Lebanese-owned companies whose Status prohibits the transfer ofsuch parts to non-Lebanese;
- Joint Stock Companies or Partnerships Limited by Shares, which more than 50 per cent of shares
are held by Lebanese partners or by fully Lebanese-owned companies whose Status prohibits the
transfer of such shares to non-Lebanese,WT/ACC/LBN/3
Page 8
In these two cases, the rule of paragraph a) of Article 7 is applicable only on 50 per cent of
the area owned.
The licensed area, on which ownership or any othe r real estate right has been acquired, should
be used for the purpose specified in the licence application, and the implementation of the project
should be achieved within 5 years from the registration date. This period is renewable only once by
decision of the Councils of Ministers.
Branches of foreign banks can acquire any real estate in Lebanon without the need for the
licence stipulated in Decree No. 11614 dated 4 January 1969 (Article 6 of Law No. 28/67 dated 9
May 1967 and its amendments; Banque Du Liban Decision No. 7462/Circular No. 1776 dated
23 November 1999).  The real estate acquired by the branch of foreign bank should be used for:
- Buildings assigned for the departments of the bank;
- Buildings assigned for the housing of employees; or
- Buildings assigned for commercial investment, provided that the headquarter of the foreign
branch is located in the building.
Sectoral Priorities
The GOL intends to improve the legal and regu latory environment in order to improve the
overall investment environment.  Table II.2 below outlines sector specific priorities.
Table II.2 - Sectoral Priorities
Sector Priorities
Industry -  Enhancing international competitiveness through (i) reduction in production
costs and (ii) providing fiscal and financial incentives for investment.
- Issuing mandatory international standards, norms, and specifications for local
production.
- Securing proper infrastructure support such as industrial zones and parks, free
zones, and reliable utilities.
- Identifying promising industrial sectors with respect to competitiveness and
export potential.
- Benefiting from international assistance programs to provide continuous
training and know-how transfer to promising industries.
- Assisting small and medium size enterprises and modern technology projects
by young entrepreneurs.
Agriculture -  Developing and strengthening the related institutions and services, namely
applied research and quality control.
- Decreasing the cost of production of agriculture products, improving its
quality and ensuring its regional and international competitiveness.
- Developing new agriculture varieties suitable for local and foreign markets.
- Improving rural finance and encouraging private agriculture investments.
- Improving and organizing the domestic market structure and finding new
foreign markets.
- Organizing the agricultural cooperatives and associations and encouraging the
establishment of new ones.
- Ensuring the stability of the natural resources and ecosystem (water, soil,
forestry and fisheries).
Telecommunications -  Implementing gradual privatization.
- Establishing an independent regulator.
- Modernizing the current network.
- Improving billing and customer care system.
- Expanding services and improving quality.WT/ACC/LBN/3
Page 9
Sector Priorities
Tourism -  Protecting archaeology and environment.
- Increasing the economic returns from tourism.
- Increasing marketing and promotion of tourism.
- Reviewing pricing policy of tourism services.
- Setting up funds for tourism investment.
- Building the capacity of the Ministry of Tourism.
- Institutional building (statistics, tourism satellite account).
- Training and customer service within the public and private sector.
- Modernizing the legislation and the regulatory framework.
- Ensuring sustainable development of tourism.
- Rehabilitating historical and archeological sites.
- Reviewing fiscal policy in connection with tourism.
- Building awareness about the importance of tourism and its impact on the
economy.
Transport -  Widening the coverage of public transport to reach all Lebanese territory.
- Transforming the role of the Railroad & Public Transport Directorate from a
competitor to a regulator of this sector.
- Organizing commercial, fishing & leisure ports along the costal region.
- Continuing open skies policies.
- Developing general guidelines for road transportation.
- Developing a general urban planning strategy.
- Developing a new policy for road maintenance.
Power -  Modernizing, through introducing new technologies, and increasing the
efficiency and quality of services.
- Implementing privatization.
Banking -  Strengthening the equity of banking institutions.
- Facilitating banks' access to medium- and long-term resources.
- Encouraging Medium- and Long-Term Credit.
- Diversifying commercial bank activities towards universal banking.
- preserving the banking sector from bank’s risks.
- improving payment and settlement instruments.
- requiring banks to achieve transparency in line with international standards.
- Preventing the criminal use of the banking system for the purpose of money
laundering.
(b) Monetary and fiscal policies
Monetary Policy
- Responsibility for Conducting Monetary Policy
The Banque du Liban conducts the monetary policy in Lebanon.  The Banque Du Liban was
established by the Code of Money and Credit pr omulgated in August 1963 through Decree No. 13513
as a legal public entity enjoying financial and administrative independence.  Banque Du Liban is not
subject to the administrative and management rules and controls applicable to public sector entities.
The role of Banque Du Liban as set out by the Code of Money and Credit consists of:
- Issuing notes and coins,
- Safeguarding the national currency,
- Providing banking services to the public sector and settlement services,
- Monitoring and safeguarding the soundness of the banking system,
- Developing the money and financial markets, and
- Maintaining economic stability.WT/ACC/LBN/3
Page 10
- Policy Objectives
Since October 1992, Banque Du Liban’s policy has been targeted toward:
- Ensuring exchange rate stability in order to curb inflation and foster economic growth,
- Strengthening the banking system through in creasing banks' capital and own resources and
encouraging mergers,
- Facilitating banks' access to medium- and long-term resources,
- Encouraging the banking sector to provide medi um- and long-term loans to promote growth and
social development, namely through financing housing and small manufacturers,
- Modernizing payment systems, and
- Promoting and developing capital markets.
- Monetary Policy Instruments
In conducting its monetary policy, Banque Du Liban has the authority to use all measures it
deems appropriate including:
- Open market operations,
- Foreign exchange operations,
- Reserve requirements on Lebanese Pound deposits at commercial banks,
- Liquidity requirements on US$ deposits at commercial banks,
- Discount and interest rates,
- Standing facilities (accepting deposits and extending loans to the banking sector),
- Treasury Bill repurchase and swap agreements with commercial banks, and
- Issuance of LBP denominated certificates of deposits.
- Interest Rates Policy
In conducting its interest rates policy, the Banque Du Liban relies on market expectations in
the light of internal and regional developments.
- Prior to 1993, interest rates on Treasury Bills were fixed by the Ministry of Finance in
consultation with the Banque Du Liban:
- In May 1993, the Banque Du Liban began selling 3-month Treasury Bills in a multiple price
auction
- In June and September 1993, respectively, this system was extended to 6 and 12-month Treasury
Bills
- In October 1994, the auction system was extended to 24-month Treasury Bonds
- Certificate of Deposits are issued by the Banque Du Liban (since 1994 for the 45 and 60 day
maturities, and in October 1999 for the 182 and 364 days), and constitute a further tool ofintervention for the Banque Du Liban’s monetary policy while bridging a gap in the maturities
structure of LBP investments by providing 45 and 60 day maturities when the shortest TB paper is
of 3 month.
The Banque Du Liban also affects interest rates through discount and repurchase operations
of Treasury Bills in the secondary market.
Interest rates declined significantly in 1993 and 1994 in response to increased domestic and
external demand for LBP assets. The first three quarters of 1995 witnessed an increase in interest rate,reflecting a number of factors including the policy objective of maintaining stability in the foreign
exchange market. Interest rates experienced a steady decline from the fourth quarter of 1995 till
October 1999 and has been stable since.WT/ACC/LBN/3
Page 11
- Banking sector policy
In order to develop the banking sector, Banque Du Liban has been focusing on:
a. Strengthening the equity of banking institutions
Banque Du Liban encourages stronger capitalization of the banking sector by linking the
growth in their balance sheets to the growth in thei r equity capital, in order to guarantee loss coverage,
provide adequate funds for operating expenses, and improve overall performance. In this respect:
- Commercial banks are asked to allocate LBP 10 Billion to the head office and to LBP 250 Million
to each branch, while investment banks minimum capital requirements is LBP 15 Billion.
- Banks can hold up to 60 per cent of their owner's eq uity in foreign exchange positions to preserve
its value from foreign exchange fluctuations.
- Banks can issue, after the prior approval of the Banque Du Liban, 30 per cent of their capital in
nominal shares to be freely traded in the regulated stock markets.
- Banks can include subordinated loans and bonds in their tier-two capital provided these loans and
bonds meet some conditions set by the Banque Du Liban.
As a result of these measures, the capital adequacy ratio of the banking sector averaged about
16 per cent (June 2000).
Banque Du Liban continues to encourage mergers, as long as they are executed vertically; but
not among the ten big banks for it believes that the market for the short term needs to consolidateitself by absorbing smaller or weaker banks whereas any monopoly situation would have negative
impact on medium or small size banks.
b. Facilitating banks' access to medium- and long-term resources
This is conducted through:
- Regulating the issuance of Certificates of Deposit.
- Enactment of Law No. 521 dated 6 June 1996 allowing banks to issue bonds up to six times their
tier one capital.
c. Encouraging Medium- and Long-Term Credit
This is conducted through:
- Exempting  banks from the cash reserve requirement in case they extend, in any currency,
medium- and long-term credit to the productive sectors and to housing.
- Encouraging banks to securitize their medium- and long-term loans, since the Banque Du Liban is
ready to discount their securities up to 30 per cent of banks' tier one capital.
- Managing the credit facilities given to the Lebanese Republic by the European Investment Banks
in the form of two loans for hotel renovation and industrial modernization schemes. The proceedsof these two loans are channelled to private ventures through nine Lebanese banks.
- Setting the conditions for the implementation of the 5 per cent interest subsidy, granted by the
Government in support of medium- and long-term credits extended by banks to the productive
sectors.
d. Diversifying commercial banks activities towards universal banking
In its efforts to widen the scope of operations of commercial banks towards universal
banking, Banque Du Liban took the following measures:WT/ACC/LBN/3
Page 12
- Set the legal framework for banks to engage in portfolio management and financial advice
services (Law on Fiduciary Operations issued in 1996).
- Set the legal framework for establishing and managing mutual investment funds by banks either
as an off-balance sheet activity, or by establishing financially independent institutions.
- Introduce legislation for regulating leasing ope rations. (Law No. 160 dated 27/12/1999 and
Decision No. 7540/Circula r No. 1 dated 4/3/2000 concerning the conditions for establishing and
operations of leasing companies)
e. Preserving the banking sector from banks' risks
This is conducted through:
- Widening the base of bank borrowers, as any one bank is prohibited from lending more than 20
per cent of its equity or 10 per cent of this equity plus 1 per cent of its deposits, whichever is
lower, to a single economic group.
- Requesting banks to build a reserve fund for general banking risks, representing 0.2 per cent of
their annual realized profits until reaching 2 per cent in 20 years.
- Setting the ratio of minimum liquidity requirements  in foreign currency to be held in cash at 25
per cent (Banque Du Liban Decision No 7693/Circular No: 1856 dated 18 October 2000)
f. Improving Payment and Settlement Instruments
This is conducted through:
- Establishing a centralized system for bounced checks, aiming at enhancing the credibility of
checks as a payment instrument, and limiting the number of bounced checks.
- Emphasizing the use of bills instead of post-dated checks.
- Unifying the forms and codes of checks in circulation, in order to facilitate the computerization of
check clearance in various currencies, and making these operations instantaneous between Beirutand the regions.
- Improving and modernizing payment instruments by  participating in the SWIFT network, through
a centralized system located at Banque Du Liban.
g. Requiring banks to achieve transparency in line with international standards
This is conducted through:
- Requiring banks to prepare financial statements that consolidate their own positions with those
affiliates, or corporations in which they participate.
- Regulating the procedures of including in the annual balance sheet valuation adjustments resulting
from the periodical evaluation of the structural exchange position.
- Requesting external auditors of banks to publish annually consolidated and audited statements of
account, each of them separately, about the activities of the bank and its branches, inside and
outside Lebanon, while taking into account the results of affiliated institutions or those in which
the bank is participating.
- Setting more transparent procedures for preparing balance sheets to be published, including
additional details regarding, in particular, the off-balance sheet commitments.
h. Preventing the criminal use of the banking system for the purpose of money laundering
A Law on Money Laundering (Law No. 318) was enacted on 20 April 2001.WT/ACC/LBN/3
Page 13
- Bank Supervision
- Under the Code of Money and Credit adopted in August 1963, the Banque Du Liban has the
responsibility to maintain economic stability, protect the banking system, and safeguard the local
currency.
- In order to fulfill these responsibilities, the Banque Du Liban is given the authority to oversee and
regulate the activities of banks.
- Regulatory authority comprises procedures for licensing, conditions under which a controlling
interest in a bank may be acquired and the procedures for removing problem banks from the
system.
- The Banque Du Liban also sets regulations in order to ensure the soundness of the banking system
such as liquidity and capital adequacy ratios, credit restrictions, foreign exchange positions,
operations with non-resident sector, fiduciary and brokerage operations.
- The Banque Du Liban implements its supervisory policy through prudential normative
requirements with which all banks must comply. Inspections of banking activities are conducted
by an independent committee (Banking Control Co mmission) related directly to the governor.
Fiscal Policy
The GOL is committed to implement fiscal reform  that address the twin challenges of the
budget deficit and public debt. The implementati on of these reforms coupled with higher economic
growth would enhance treasury revenues, which in turn would lead to a gradual enhancement of the
fiscal situation. Moreover, the treasury will engross a larger share of national income without
affecting citizens’ incomes or increasing rates of taxes and fees.  Among the methods the Government
is considering to address the fiscal issues are the following:
- Limiting the increase in spending to necessary investment projects, which will help stimulate
economic activity and provide an impetus for growth.
- Pursuing the reforms it considers necessary to tame the fiscal imbalances, such as, introducing the
VAT, improving tax collection, reforming the tax administration, and rationalizing public
expenditure.
- Pursuing reconstruction and economic revival within its available means and making use of funds
available through agreements and concessional loans signed with international organizations and
friendly countries.
- Reactivating suspended projects financed through soft loans.
- The Current Tax System in Lebanon
There is no one unified and comprehensive Tax code in Lebanon that reflects the Government
fiscal policy and specifies compulsory nationwide and local taxes. The fiscal system in Lebanon is
implemented through direct taxes and indirect taxes set through a number of Laws, decree laws and
implementation decrees.  Tax rates may be amended in annual budget documents.
- Direct Taxes
Direct taxes are imposed on income (individual and business), transfer rights, and built
property.  In addition, municipalities charge a number of fees.
- Income Tax
The main principles governing income tax ar e set through Decree Law No. 144 dated 12 July
1959 as amended successively.  Both businesses and individuals are subject to income tax.  The law
provides for three taxation systems: taxation on the basis of real profits, taxation on the basis of lump
sum (“fixed sum”) profits, and taxation on the basis of estimated profits.  Certain taxpayers are taxedWT/ACC/LBN/3
Page 14
on the basis of real profits while other taxpayers are taxed on the basis of lump sum or estimated
profits. However, every taxpayer is entitled to apply for taxation on the basis of real profits. Income
tax applies on:
- profits derived from industrial, commercial and non-commercial professions (applicable rates
vary between 4 per cent and 21 per cent depending on the taxable income)
- salaries, wages and retirement pensions (applicable rates vary between 2 per cent to 20 per cent
depending on the taxable income)
- revenue derived from movable capital assets (fixed at 10 per cent of the gross income)
Corporate profits are subject to a proportional tax amounting to 15 per cent. All allotments of
Lebanese stock companies are subject to a pro-rata tax amounting to 10 per cent (such as interests,
dividends and arrears) in all cases, even if the company is exempted from tax. In addition, all
allotments of foreign shares and bonds, whether private or public (except treasury bills) held by
natural or corporate persons residing in Lebanon, whether of Lebanese or foreign nationality, aresubject to taxation.
Tax exemptions on income are either permanent or temporary.  Permanent exemptions are
based on law.  Permanent tax exemptions on profit derived from industrial, commercial, and non-
commercial professions cover the following: educational institutions, hospitals belonging only to not-
for-profit institutions, orphanages, free of charge asylums, sanatorium for tuberculosis, non-commercial cooperatives, agricultural cooperatives, syndicates, trade unions, tourist companies with
craftsmanship nature, agricultural producers not exhibiting their products in premises affected for
selling, airline and sea transport companies, and public institutions which do not compete with the
private sector.
Profits and allotments of holding companies (Decree Law No. 45 dated 24 June 1983
amended by the Budget Laws of 1991 and 1995) are exempted from income tax.  Nevertheless, the
aforementioned exemption is not full and some incomes remain subject to taxation such as interests
resulting from some loans granted to other compan ies in Lebanon, income resulting from the transfer
of some shares and parts in Lebanese companies, amounts paid to the holding company by its
affiliated companies as administration and services expenses, and income resulting from the rent ofpatents and other preserved rights belonging to the holding company. In addition, holding companies
are subject to a yearly fixed tax amounting to 6 per cent of the company’s total capital including
reserves, provided that the aforementioned capital does not exceed LBP 50 Millions. If the Capital
exceeds LBP 50 Millions, a bracket-based tax is due varying between 2 per cent and 4 per cent of the
company’s capital.   Furthermore, offshore companies are exempted from income tax. However,offshore companies must pay an annual fixed tax of LBP 1 M.
Permanent tax exemptions on income derived from movable assets cover the following:
amounts paid back to customers in credit and shares when not deducted from profits or provisions,
interests of bank savings books, interests or income from all current bank accounts, income from
Lebanese Treasury bills, reimbursement of shareholders and creditors’ funds in privileged companies,
benefits from share transfer, deposits of non-residents in hard currency, income of credits made in
foreign currencies by the Government with foreign and non-resident enterprises, dividends paid byoffshore and holding companies (Decree Law No. 46 dated 24 June 1983 and amended in Budget Law
of 1991), deposit certificates issued by banks, and bonds issued by Joint Stock companies.
Permanent tax exemptions on salaries, wages, and retirement pensions cover the following:
- allowances paid to clergymen for religious ceremonies
- salaries and salary supplements paid to ambassadors, envoys, consuls, consular representatives
and officials of foreign countries provided reciprocity is guaranteedWT/ACC/LBN/3
Page 15
- pensions paid to civil  servants and employees of public agencies, private and public institutions,
according to retirement regulations and laws
- lifetime and temporary compensations paid to victims of car accidents
- salaries paid to agricultural labourers
- salaries paid to domestic servants
- salaries paid to nurses and servants in hospitals, orphanages, shelters and other relief institutions
- lay-off pays paid according to enforced laws in Lebanon
- family allowances paid according to enforced  laws in Lebanon
According to Law, temporary exemptions from taxes may be granted to new industries, self-
financed investments (re-investment of corporate profits), and areas that the government wishes to
develop.  For temporary exemptions, Council of Mini sters Decree should be issued based on proposal
of the Ministry of Industry and the Ministry of Finance.  Currently, income tax exemptions exist for:
- industries established in rural areas to produce new products (10 years exemption)
- factories that open in villages or relocate from industrial or coastal regions to villages and rural
areas (7 years exemption)
- certain types of industries, if established outside the coastal areas (8 years) and outside summer
resort areas (10 years exemption)
- New industrial establishments, producing new products, in certain areas in South Lebanon,
Nabatiyeh, and Bekaa are exempt from income tax for 10 years according to Decree No. 3361
dated 7 July 2000.  Factories that relocate to these areas benefit from income tax exemption for 6
years.  The first factory established within five years in each village of the same area benefit from
income tax exemption for six years.
- Tourism establishments that are craft-oriented are exempt from taxes.
- Specialized banks and banks that provide medium and long term loans are exempted from income
tax the first 7 years following their establishments.  Taxes are applied starting the eighth financial
year, and an amount equivalent to 4 per cent of the capital is considered a deductible expense.
However, losses in a certain financial year cannot  be carried forward to the following financial
year. (Article 14 of Decree Law No. 50 dated 15 July 1983)
- Contracts between specialized banks and depositors regarding the issue of certificates of deposit,
the issued certificates, loans contracts and issued bonds are exempted from stamp fees.
- Interest generated from bonds or other loans concluded by specialized banks are exempt from tax
on movable capital.
- Merged Banks may be  exempted from income tax to an amount equivalent to the cost of the
merger (Article 7 of Law No. 192 dated 1 January 1993) provided it does not exceed LBP 2
Billion.  Merged banks are exempted from income tax on the revaluation profits as specified in
Article 45 of the income tax law. (Article 7 of Law No. 192 dated 1 January 1993)
- Educational institutions are exempt from income tax
- Transfer Rights Tax
According to Decree Law No. 146 dated 12 June  1959, all movable and immovable assets and
rights are liable for transfer tax including transfer to third party by right of succession, will, grant, orsettlement or by other right that does not provide an equivalent compensation of the real value.  This
tax covers:
- Movable and immovable assets located in Lebanon and transferred by a Lebanese or foreign
person, no matter where such person resides.
- Movable and immovable assets located abroad and transferred to a Lebanese person residing in
Lebanon.
- Movable and immovable assets
located abroad and transferred by a foreigner residing in Lebanon.
Double taxation may be avoided through international agreements on taxation.WT/ACC/LBN/3
Page 16
The transfer taxes are bracket-based and vary from 3 per cent to 45 per cent depending on
both the degree of relationship and the taxable parts of the asset. An additional flat fee of 0.5 per cent
is due on the gross transferred assets starting from LBP 40 Millions.
- Built property taxes
According to the Law dated on 17 September 1962, taxes are charged on the total net profits
or the effective income of the owner of a building.   The net income is obtained from the difference
between the gross profits and the deductible charges. The law provides for permanent, temporary and
partial exemptions. A proportional tax is enforced at a fixed rate of 4 per cent on net income from the
building, in addition to a bracket-based tax that varies from 2 per cent to 13 per cent starting from
LBP 20 Millions.  One quarter of collected taxes on built property benefit the municipalities budget.
- Municipality Fees
According to Law No. 60/88 dated 12 August 1988, every municipality, within its
jurisdiction, is authorized to levy and collect different municipal fees.  Some of these fees are annualand others are one-time fees. Municipal fees are applied:
- On occupancy (Buildings, land vehicles or water vessels that are used as a fixed buildings, non-
built land used for non-agriculture purpose);
- On meeting places and gambling clubs;
- On advertisement;
- On occupancy of municipal public properties;
- On stations of distribution of liquid fuel;
- On classified establishments;
- On auctions;
- On licence for mobile work persons;
- On slaughter;
- On admission to archeological and tourist municipal places;
- On registration of rental leases;
- On construction licence (per meter);
- On sidewalks and sewages;
- On official documents issued by the Municipality;
- On compensation as result of a value added;
- On fire risk and explosive material.
There are also taxes and fees collected by public entities and the central government that
benefit municipalities.
Indirect Taxes, Fees, and Duties
In addition to the aforementioned the following taxes and fees are collected:
- Taxes/fees relating to real estate: tax on transfer and vacating of real estate, tax on the
improvement of real estate value, and fees for renewal of property title.
- Excise taxes on products: flammable products, alcoholic drinks, non-alcoholic drinks, tobacco and
tombac, cement, cars.
- Excise taxes on services: entertainment establishments, gambling, playing cards, tax on sales in
tourism establishments.
- Administrative fees: Notary fees, Consular fees, General security fees, road fees, judicial fees,
market fees, lighthouses fees, registration fees in school and institutes, Lebanese University fees,
examination fees, airport fees, and seaport fees.WT/ACC/LBN/3
Page 17
- Permit fees: work permit fees, permit and subscription fees relating to medias, and other permit
fees.
- Other duties and fees: Stamp duties, fixed fee on professions, transit, exit fees on travellers,
passport fees, fees on foreigners residency cards, weapons fees, hunting fees, forest fees, sugar
and wheat fees, salt fees, fees on import/export licenses, fees on ID cards, highway fees, fees on
exported Lebanese fruits, banks fees, deposit insurance fees, certificates and reports fees, fees forcadastral survey operations, building licenses, phone and utility subscription fees, naturalization
fees, duties of  monopolistic companies,  car fees, mechanic inspection fees, and driving licenses
fees.
(c) Foreign exchange and payments system, relations with International Monetary Fund,
application of foreign exchange controls, if any
Foreign Exchange
The currency of Lebanon is the Lebanese Pound (LBP). Lebanon's exchange system is
characterized as follows:
- free foreign exchange system, with no restrictions  on purchases or sales of foreign currencies.
The Lebanese currency is fully convertible and can be exchanged freely with any other currency,
with the exception of the Israeli Shekel.
- free movement of capital with no restrictions on capital inflows and outflows.
- a multi-currency system in which foreign currencies circulate in the market, which is accessible to
all (as a result, checks are officially cleared at the Banque Du Liban not only in Lebanese pounds,
but also in six major foreign curren cies: US$, EURO, DM, FRF, ITL, GBP).
The LBP Pound exchange rate is generally determined on the basis of supply and demand
conditions in the foreign exchange market. Banks may engage in spot transactions in any currency butare not allowed to engage in forward transactions in LBP for speculative purposes. Banque Du Liban
intervenes when necessary in order to maintain or derly conditions in the foreign exchange market.
There are no taxes or subsidies on purchases or sales of foreign exchange.
Foreign exchange rate stability is a primary policy objective of the Government and Banque
Du Liban's exchange rate policy since 1993 has been to anchor the LBP nominal exchange rate to theUS$.  In practice, this has led to a gradual appreciation of the LBP against the US$ of 1.2 to 3 per cent
annually decreasing the rate from 1,838 LBP per US Dollar to 1,508 LBP from the end of 1992 to the
end 1998.
Payment systems
Law No. 133 was enacted by the Parliament on 26 October 1999 and added to the
responsibilities of Banque Du Liban the task to develop and organize:
- Payment systems in particular, operations done through ATM's, credit and debit cards,
- Money transfers, including electronic transfers, and
- Clearing and settlements of all means of payments and financial instruments including stocks,
bonds and all other marketable securities.
The principal means by which large-value paym ents are transmitted internationally is SWIFT.
Banks with foreign participation transmit payment through their proprietary networks.  For retail
transactions, there exists a wide range of payments means including check payments, credit card
payments, and direct debit payments with cash re maining the most convenient method for small-value
payments.WT/ACC/LBN/3
Page 18
Relations with International Monetary Fund
Lebanon joined the IMF on 14 April 1947. On 1 July 1993, Lebanon accepted the obligations
of Article VIII, sections 2, 3, and 4 of the IMF Articles of Agreement.
Relations with the World Bank
The World Bank reinitiated its activities in Lebanon in 1991 after a long hiatus. During 1991-
1992, the Bank extended a US$175 million loan for the Emergency Reconstruction and RehabilitationProject (NERP).  Since then, the Bank extended six additional loans during fiscal years 1994-1996 of
a total amount of US$237.9 million. Levels of support increased in 1997 with loans for US$138
million and a guarantee for US$100 million. A vocational and Technical Educational Loan (US$63
million) was approved in 1998. No new loans were approved for 1999. Loans initiated in 2000 are the
following: General Education and a Municipal Development Fund.
The IFC also resumed its activities in 1993, and has since invested US$244 million in 28
projects, some of which have been implemented th rough banks, with an additional US$204 million in
syndications.
(d) Foreign and domestic investment policies
The policy of the GOL has been always toward greater role of the private sector in the
economy and openness toward foreign and domestic investment. In 1994, the GOL established the
Investment Development Authority of Lebanon (IDAL), a public entity, to promote and facilitateprivate sector investment in the reconstruction and development of the Lebanese economy.   In 1999,
the GOL redefined IDAL’s role and mandated it with establishing a “One-Stop-Shop” service for
assisting investors in obtaining licenses and permits.  IDAL’s responsibilities now include (i)
promoting the flow of FDI into  Lebanon, (ii) identifying and promoting public and private sector
opportunities, (iii) providing a number of services to investors (e.g. assistance in setting upcorporations, provision of detailed information on the investment climate, matching local and
international investors), and advising the government on investment-related issues.
Lebanon accepted Article VIII of the IMF and permits free currency convertibility and
transfer of payments. Lebanon does not maintain any restrictions on profit repatriation.  Access to
international dispute settlement may be articulated in individual contracts between, on one hand, thestate and/or Lebanese private parties and, on the other hand, foreign investors.   Lebanon is a member
of the New York Convention on the Recognition and Enforcement of Foreign Arbitral Awards of
1958.  Lebanon’s Constitution (Article 15) and Law on Ownership dated 29 May 1991 provide
protection against expropriation.  Expropriat ion may only take place for public interest.
The GOL encourages investment in certain areas (rural areas, industrial park, free zones) and
certain industries (new industries, banking, tourism) .  Specific tax incentives exist for certain types of
investments.  Please see Sections IV.3.a and VI.2.i below.
There are no legal provisions that limit foreign investors from participating in Lebanon’s
privatization programs.  Infrastructure projects, especially BOT projects, are open to foreign
investors.  Foreign suppliers are not prohibited from participation in government procurement
provided they are established in Lebanon in accordance with Lebanese laws.
Lebanon's membership in the Multilateral Investment Guarantee Agency was ratified by the
Lebanese Parliament. In addition, the National Institute for the Guarantee of Investment makes
insurance coverage available to investors, in th e form of compensation, for losses resulting from non-
commercial risks.WT/ACC/LBN/3
Page 19
Finally, Lebanon is currently in the process of enacting a Law on Encouragement of
Investments in Lebanon.
(e) Competition policies
Lebanon does not have a law on competition.  Certain aspects of competition policy,
however, are scattered in a number of Lebanese le gislation.  Decree Law No. 73 dated 9 September
1983 (amended in July 1991) and Decree Law No. 340 dated 1 March 1943 contain the main legalprovisions governing certain competition policy aspects:
- Article 14 of Decree Law No. 73 (Possession and Trade in Goods and Products), stipulates that
every collusion or conglomeration, resulting in limitation in competition of services or goods and
leading to artificial increase in prices, is considered as unlawful competition
- Decree Law No. 340 (Unlawful Co mpetition-The Criminal Law) sets the sanctions on Unlawful
Competition
The GOL intends to draft a law that articulates a comprehensive and sound competition
policy.
Monopolies established by law in Lebanon are limited in the following sector: casino
gambling, passenger air carrier, trade in tobacco and tobacco products, basic telecommunications,
cellular phone (duopoly), and regular postal services.
Furthermore, there is no law that regulates natural monopolies.  A draft law on
telecommunications, which calls for the establishment of an independent regulator, is being finalized
for submission to the Council of Ministers.
3. Foreign trade in goods and services
During the 1997-2000 period, the value of imports decreased by 15.87 per cent while exports
rose by 0.42 per cent.  Despite increase in exports, Lebanon continues to have substantial trade deficit.In 2000, imports share of GDP was 38.12 per cent, whereas exports share of GDP was 4.4 per cent.
The trade deficit for 1997, 1998 and 1999 amounted respectively to US$6.8 Billion, US$6.4 Billion,
and US$5.5 Billion.  As for 2000, the trade deficit was US$5.56 Billion.
During 2000, Saudi Arabia was ranked first in the list of main export partners with a share of
10.8 per cent of total exports from Lebanon, followed by United Arab Emirates (10.49 per cent),France (5.15 per cent), Switzerland (7.14), and USA (6.5 per cent).  The share of EU countries was 27
per cent of total exports, whereas Arab countries registered 46 per cent of total exports.  As for
breakdown of exports, pearl, stones and imitation jewellery amounted to 17.76 per cent of total
exports followed by products of chemical and al lied industries (12.37 per cent), and machinery and
appliances (10.46 per cent).
During 2000, Italy ranked first in the list of main import partners with a share of 10.92 per
cent of total imports into Lebanon, followed by France (8.45 per cent), Germany (8.34 per cent), and
USA (7.34 per cent).   EU countries supplied 51 per cent of total Lebanese imports whereas Arab
countries accounted for only 12 per cent of total imports.  Mineral products represents the main
component of Lebanese imports (17.59 per cent), followed by machinery and appliance (12.85 per
cent), and vehicle and transport equipment (8.92 per cent).
Section 3.b of Annex 1 provides detailed statistics about foreign trade (2 digit HS level),
import and export statistics (main imports and exports by value and volume, main partners), imports
from main suppliers, and trade by geographic areas.WT/ACC/LBN/3
Page 20
The Lebanese economy is primarily based on services, which account for approximately 70
per cent of GDP and employ around 76 per cent of active workforce. Trade, tourism, financial
services, and construction represent the main categories of trade in services in Lebanon.  Please see
Section VI for a detailed description of the service sector in Lebanon.  There are no statistics on value
and composition of foreign direct investment in the service sector in Lebanon
5. Information on financial movements relate d to nationals working abroad, remittances,
etc.
Accurate information on remittances is not available, as the breakdown between transfers and
remittances cannot be discerned.
6. Information on growth in trade in goods and services over recent years and forecasts for
year to come
Such information is not available.
III. FRAMEWORK FOR MAKI NG AND ENFORCING POLICIES AFFECTING
FOREIGN TRADE IN GOODS AND TRADE IN SERVICES
1. Powers of executive, legislative, and judicial branches of government
Powers of the Executive
- The President
The President of the Republic is the Head of the State and the symbol of unity of the Nation.
The President oversees the respect due to the Constitution and the independence of Lebanon, as well
as its unity and territorial integrity in accordance with the provisions of the Constitution. The
President presides the Higher Defense Council and is the Commander in Chief of the armed forces.
The President is not the Head of the Government; u nder the constitution, this position is held by the
Prime Minister.
- Role in legislation:
- The President of the Republic promulgates (through Decree) laws following their approval by the
Parliament and request their publication, according to time limits set in the Constitution. The
President may not introduce amendments to the aforementioned laws or exempt any person from
their application.
- The President transmits to the Parliament draft laws approved by the Council of Ministers.
- The President may render executive, through Decree taken on the favorable advice of the Council
of Ministers, any draft law declared by the government as urgent.  This is only possible after
Parliament’s failure to adjudicate on the draft law within forty days from the date of its
communication to the Parliament and after its inclusion on the Parliament’s agenda and itsreading during a general meeting of the Parliament.
- The President must promulgate laws within the calendar month following the communication to
the Government of laws passed through the parliamentary process. The President may request
only once within the period set for promulgation, a new debate regarding a law after informing the
Council of Ministers.  Request for reconsideration may not be denied by the Parliament. When the
President makes use of this right, s/he is only bound to promulgate the law if the Parliament
passes the law, after a second debate, by an absolute majority of the members legally constitutingthe Parliament. Should the period elapses without promulgation or request for reconsideration of
the law, the law will be considered in force and must be published. The President mustWT/ACC/LBN/3
Page 21
promulgate, within five days, the laws whose prom ulgation has been declared a matter of urgency
by a special vote of the Parliament and must request their publication.
- The President has the right to request from the Council of Ministers the revision of any decision
taken by the Council, during the fifteen days, which follow the date of communication of this
decision to the President. If the Council of Mini sters maintains the decision taken, or if the period
expires without publication of the decree or requesting its reconsideration, the decision or thedecree will be considered in force and must be published.
- Additionally, the Prime Minister and Ministers concerned must countersign each of the acts of the
President of the Republic, with the exception of the decree appointing the Prime Minister and the
decree accepting the resignation of the Government or considering it as such. In the case of
decrees promulgating laws, the Prime Minister co-signs them with the President.
- Beside this, the President negotiates and ratifies treaties, in agreement with the Prime Minister.
Treaties become final only after the approval of the Council of Ministers. The Governmentinforms the Parliament about treaties as soon as the interest and the security of the State permit it.
However, treaties involving State Finances, trade agreements, and in general treaties that cannot
be denounced at the end of each calendar year (meaning treaties that bind the Government for
more than one year) may only become final after ratification by the Parliament.
- Relation with the Prime Minister and Council of Ministers:
- The President is solely responsible for issuing th e Decree of nomination of the Prime Minister and
the Decree accepting the resignation of the Government or considering it as such.  The President
appoints the designated Prime Minister, on the basis of binding parliamentary consultations
conducted by the President in consultation with the Speaker of the Parliament. The latter will
officially inform the Speaker of the consultations results. The President countersigns with thePrime Minister the Decree forming the Government as well as Decrees accepting the resignation
of Ministers or their dismissal.  In addition, the President may (i) preside over the Council of
Ministers when s/he so wishes, without vote rights , (ii) submit to it any urgent matter outside its
agenda, and (iii) convene the Council of Ministers to an emergency meeting each time the
President deems necessary, in agreement with the Prime Minister.
- Relation with the Parliament:
- The president may adjourn the Parliament session for a period not exceeding one month yet s/he
may not do so twice in the same session.
- The President may in specific circumstance require the Council of Ministers to dissolve the
Parliament before the expiry of its mandate. If the Council of Ministers decides, following thePresident request, on dissolving the Parliament, the President of the Republic issues the decree of
Dissolution. In this case, the electing body s hould meet and the new Parliament is convened
within 15 days following the proclamation of the election results.
- In case no election takes place within three months after the Parliament is dissolved, the
dissolving decree will be considered invalid and the previous parliament will resume power
according to Article 55 of the Constitution.
- The Prime Minister
- The Prime Minister is the Head of the Government, represents it and speaks on its behalf. The
Prime Minister is responsible for the execution of the general policy set by the Council of
Ministers and has particularly the following prerogatives:
- Presides the Council of Ministers, and is, de fa cto, the vice-president of the Higher Defense
Council.
- Undertakes parliamentary consultations for the formation of the Government, and co-signs with
the President of the Republic the Decree for the formation of the Government.
- Presents to the Parliament the general policy of the Government.WT/ACC/LBN/3
Page 22
- Co-signs with the President all Decrees with the exception of the Decree appointing the Prime
Minister and the Decree accepting the resignation of the Government (including the Prime
Minister) or considering it as resigned.
- Signs the Decree of convocation that opens an emergency Parliamentary session.
- Co-signs Decrees promulgating laws and requesting their revision.
- Convenes the Council of Ministers to meetings and prepares the agenda of meeting.
- Informs the President, in advance, of the issues, which will be debated in Council of Ministers.
- Supervises the activities of Public Administration and Institutions.
- Coordinates between Ministers and issues general directives to ensure the good functioning of the
Administration.
- The Council of Ministers
The Executive power is exercised by the Council of Ministers, which is headed by the Prime
Minister. However, the President may preside the Council without voting rights. The armed forces aresubject to the Council of Ministers’ authority as well as all State Administration (i.e., the civil service,
military, and all administrations and institutions, without exception).
Authority
- The Council of Minister’s authorities include:
- preparing the draft of the national budget and  submitting it to the Parliament.
- Establishing the general policy of the State in all areas.
- Preparing draft laws and regulatory decrees and making necessary decisions for their
implementation.
- Nominating the State’s civil servants, their dismissal, and the acceptance of their resignation,
according to current laws.
- Dissolving the Parliament at the request of the President of the Republic.
- Enforcing laws and regulations (each Minister within the scope of his/her ministry).
- Exercising the authority of the President in case of vacancy of the Presidency Office.
Quorum
- The legal quorum required for the Council of Ministers’ meetings is a majority of two-thirds of
the total of its members, and decisions are taken through consensus or, by default, simple majority
vote.
- However, fundamental issues4 require, the approval of two-thirds of the Government’s members
named in the formation Decree
- Resignation and dismissal
- The Government is considered as resigned in the following cases:
- Resignation of the Prime Minister.
- If it loses more than 1/3 of its members appointed in the formation Decree.
- Death of the Prime Minister.
- At the beginning of a new presidential mandate.
- At the beginning of a new parliamentary mandate.
- If it loses the confidence of the Parliament.
                                                     
4 The following are considered fundamental issues : Declaration and cancellation of emergency state,
declaration of peace and war, international agreements, general budget, global and long term development plans,
appointment of service servants from the first category, reviewing administrative divisions, dissolution of theParliament, electoral law, nationality law, personal status law and Ministers dismissalWT/ACC/LBN/3
Page 23
- If the Government resigns or is considered as such, the Parliament starts, de facto, an extra-
ordinary session until the formation of a new Government and receiving the vote of confidence.
Ministers may be dismissed as follows:
- Through Decree co-signed by the President of the Republic and the Prime Minister after the
approval of 2/3 of the Government members.
- If the Parliament withdraws its confidence from a Minister, the latest should resign.
- Accountability
The responsibility of the Prime Minister and Ministers is defined through a special law
according to Article 70 of the Constitution.
- Ministers are jointly accountable to the Parliament for the general policy of the Government and
each individually for their personal acts.
- The Parliament may accuse the Council of Ministers and Ministers of committing high treason or
failing to assume their responsibilities. Such decision may be issued after two-thirds majority voteof Parliament.
- The Prime Minister and Ministers are prosecuted before the Higher Council for Prosecuting
Presidents and Ministers.
Powers of the Legislative
- Composition of the Parliament
- The legislative branch consists of one Parliament composed of elected members. The electoral
laws in force determine their number (currently 128) and conditions of election. Parliamentary
seats are shared according to the following rules:
- Equally between Christians and Muslims;
- Proportionately between the communities of the two groups;
- Proportionately between the regions.
- If the Parliament is dissolved, the dissolving Decree must contain call for new elections, which
shall be held in conformity with Article 24 of the Constitution and within a period not exceeding
three months.
- Parliamentary sessions:
- The Parliament meets normally twice a year and holds two ordinary sessions. The first session
starts the Tuesday that follows 15 March of each year, and the second session starts on Tuesday
that follows 15 October of each year.
- The Second session of the Parliament lasts until the end of the year, and is primarily dedicated to
discuss and pass the Budget Law.
- In addition, the President of the Republic may, in agreement with the Council of Ministers, decide
to request the Parliament to hold an extraordinary session. The timing and agenda of the session
are set through a Presidential Decree.
- Furthermore, the President shall request the Parliament to hold an extraordinary session, upon the
request of the simple majority of the Parliament.WT/ACC/LBN/3
Page 24
- Quorum and decisions making within the Parliament:
- The Simple majority of the Parliament members is required in order to meet the quorum. If this
quorum is not met, the meeting of the Parliament is considered illegal and no decisions may take
place.
- Parliamentary decisions are taken by simple majority; if the vote is equal, the proposed project is
rejected.
- Parliamentary sessions are public. However, th e Parliament may hold closed door session upon
the request of the government or five of its members.
- The vote is, generally, expressed orally or through standing up. However, secret ballot is used for
election purpose. As for passing laws in general and confidence votes, votes are expressed orally.
- Each Member of Parliament has the right to request  a vote of confidence, in any ordinary or
extraordinary sessions. Such request is discussed and voted at least five days after notifying it to
the speaker and the relevant Ministers.
- The Parliament role:
- The Parliament has the primary responsibility for drafting legislation connected with any subject.
All proposed legislation must be passed by the Parliament. However, all legislation passed by the
Parliament requires the signature of the President and the signature of the Prime Minister before
their Publication in the Official Journal.
- Draft laws, rejected by the Parliament, may not be scheduled for discussion a second time during
the same parliamentary session.
- A Parliamentarian may be chosen to be a Minister
- Parliamentary immunity:
- Members of Parliament benefit from Parliamentary immunity that may be summarized as follows:
- No criminal proceedings may be initiated against Members of Parliament based on the opinions
and ideas they expressed during their mandate.
- In addition, Members of Parliament may not be arrested and no criminal proceedings may be
initiated against them, for any reasons whatsoever, during parliamentary sessions, except in the
case of flagrant crime.
Powers of the Judiciary
The judiciary power is exercised by the court system. The Court system is essentially divided
into four distinct systems: The civil court system , the administrative court system, special courts, and
the Constitutional Council. In addition to the aforementioned, Higher Council for prosecuting
Presidents and Ministers was established through the latest amendment of the Constitution (1990).Judges are independent in the exercise of their functions. The decisions and judgments of all courts
are rendered and executed in the name of the Lebanese people.
- Civil Courts
The Civil Court System has general jurisdiction over all types of disputes (between all
persons – legal and natural) including civil, commercial, and criminal law matters except matters
relating to personal status.  There are three levels within the hierarchy of the civil courts:
- The first level of jurisdiction is divided into two types of courts: (i) Single Judges who exist in
each Caza headquarters and (ii) Courts of First Instance found in every Mouhafaza5. The
respective competence of the two aforementioned types of court is defined in the law.
                                                     
5 Please see below definition of Mouhafaza and CazaWT/ACC/LBN/3
Page 25
- The second level of jurisdiction consists of Courts of Appeal where decisions rendered by the first
level of jurisdictions may be appealed. Courts of Appeal are found in every Mouhafaza.
- Finally, the Supreme Court is the highest court in the judicial hierarchy and is located in the
Capital Beirut.  The Supreme Court’s role consists of supervising the adequate and proper
application of law by lower-tiered courts. The Supreme Court’s rulings cannot be reversed.
- The Administrative Jurisdiction
The Council of State handles disputes between the Administration acting as a public body and
citizens. In such circumstances, the Administration acts may only be evaluated according to the
principles of the public law.
The opinion of the Council of State is often requested during the procedure of preparing legal
texts in order to ensure their legality and comp liance with the existing legal regime.  The Council of
State is located in Beirut and is divided into Chambers. All procedures before the Council of State are
conducted through briefs and interrogatories and no appeals are granted.
The Accountancy “Diwan” is an administrative  court in charge of cases connected with
preserving public funds and funds deposited in treasury.
- Special Courts
Special Courts examine cases that do not fall under the first two jurisdictions. Courts with
special jurisdiction cannot consider actions, which do not fall within the scope of their jurisdiction.Examples include special banking courts, military c ourts, labour courts, and personal status courts.
As for special courts connected with the banking sector, Law No. 110 dated 7 November 1991 was
enacted to resolve issues connected with the banking sector as result of war.  This law established two
temporary courts: (i) a special banking court in charge of seizing banks unable to carry on their
activities and (ii) and a special court in charge of ruling over all cases and litigations related to banksdeclared in a situation of cessation of payment and those seized by decision of the Special Banking
Court. The jurisdiction of both courts ends by 31 December 2000. After this date, banks in cessation
of payment will be governed by the general law and the court of first instance in the region of the
bank’s headquarters will be in charge of the case.   There are currently proposals to extend the
application of Law No. 110 for three additional years.
- The Constitutional Council
The Constitutional Council was formed after the Taef accord and consists of ten members:
five of its members are appointed by the Council of Ministers by two-third majority and five others
are appointed by the Parliament by simple majority. This Council checks the conformity of laws with
the Constitution, and handles claims concerning parliamentary and presidential elections. Decisions ofthe Constitutional Council examining the constitutionality of laws are taken by a majority vote of
seven members out of ten, however, decisions of the Council relating to parliamentary elections are
taken by relative majority of the present members. If the vote is equal, the voice of the President of
the Council makes the difference.
In addition, decisions related to presidential elections and elections of the speaker of the
House are taken by a majority of seven members out of ten in the first round and by the simple
majority of the Council in the second round, if necessary.
Decisions of the Council are final and are not subject to any type of appeal. The
Constitutional Council is the only judicial body in ch arge of examining (directly and indirectly) the
constitutionality of laws.  Only the President of the Republic, Prime Minister, Speaker of the House,
Religious Leaders in matters related to their sects, and members of Parliament through petition signedWT/ACC/LBN/3
Page 26
by at least ten members of the Parliament may approach the Council and request the examination of
the constitutionality of a law. However, the Council may be approached by any candidate who lost the
parliamentary elections, within 30 days after the announcement of the official results in order to
evaluate the process and result of elections and cancel them, if needed.  Moreover, appeals against
presidential elections and the elections of the Speaker of the House may be initiated by the Parliament
at a one third majority, at least, and within 24 hours following the announcement of the results.
- The Higher Council for Prosecuting Presidents and Ministers
The Higher Council is the body in charge of judging Presidents and Ministers for treason or
violation of the Constitution. The Council consists of 7 members of Parliament, elected by the
Parliament and 8 of the highest judges in the Republic.  The Council was introduced by the Taef
Accord of 1990, which stated that the procedur es to be followed before the Council shall be
determined through a special law.  A law in this regard was issued on 23 August 1990.
2. Government entities responsible for making and implementing policies affecting foreign
trade
Policies affecting foreign trade are promulgated through laws that may be initiated by either
the Council of Ministers or the Parliament. There is no specific ministry that has the exclusive
responsibility for the development of foreign economic policy.
The Ministry of Economy and Trade is the principal governmental body responsible for
developing state policy on international trade including proposals of laws and decrees related to trade,
proposals concerning international agreements, as well as responsibility for issuing certain import and
export licenses (or similar controls). Draft laws and draft decrees are, in general, prepared by the
relevant departments in the Ministry and submitted to the Council of Ministers. In addition to
international trade, the Ministry of Economy and Trade has also many departments responsible for thedevelopment and implementation of the Government policy regarding the following issues: (i)
protecting intellectual property, (ii) preserving competition, (iii) protecting consumers, (iv)
supervising insurance sector, (v) registering branches and representation offices of foreign companies
in Lebanon, and (vi) granting exclusive commercial representation.
In addition to the Ministry of Economy and Trade, many other ministries assume the
responsibility of issuing import and export licenses (and measures having similar effects), such as the
Ministry of Industry, the Ministry of Environment, the Ministry of Public Health, the Ministry of
Public Works and Transport, the Ministry of Te lecommunications, and the Ministry of Agriculture.
Moreover, according to the Constitution, no taxes shall be imposed without a law passed by
the Parliament. However, in practice, the Lebanese Parliament delegates every three years, through alaw, its legislative competence to the Government, regarding legislation connected with customs. In
turn, the Government further delegates such authority to the Higher Customs Council (independent
body reporting to the Minister of Finance), which acts as a policy and legislative body with regard to
customs matters.  The General Customs Directorat e under the Higher Customs Council is the customs
service in Lebanon.
The fiscal policy is determined by the Ministry of Finance.   The Banque Du Liban (1)
conducts monetary policy, administration of currency control, and bank supervision, (2) providesbanking services for the public sector and settlement services, and (3) develops the financial market.
A number of state and non-state bodies have regulatory roles in the establishment and
operations of services such as licensing, supervision, and pricing:WT/ACC/LBN/3
Page 27
- State bodies include Banque Du Liban, Council of Ministers, the Ministry of Agriculture, the
Ministry of Economy and Trade, the Ministry of Energy and Water, the Ministry of Environment,
the Ministry of Finance, the Ministry of Information, the Ministry of Interior, the Ministry of
Labour, the Ministry of Education Higher Educ ation, The Ministry of Youth and Sports, the
Ministry of Telecommunications, the Ministry of P ublic Health, the Ministry of Public Works and
Transport, the Ministry of Social Affairs, and the Ministry of Tourism.
- Non-state bodies include the Bar Association, the Beirut Stock Exchange, the National
Establishment for Guarantee of Investments, the National Establishment for Guarantee of
Deposits, the Social Security Fund, the Lebanese Association of certified public Accountants, The
Order of Dental Prostheses, The Lebanese Dental  Association, the Order of Engineers, the Order
of Medical Doctors, the Order of Pharmacists,  the Order of Topographers, and the Order of
Veterinarians.
Last, the Mouhafez, the Caimacam, and the Head of Municipality also have certain roles with
regard to trade in services.
Finally, according to the Constitution, the President of the Republic may negotiate
international trade agreements and thus participat e in determining the foreign trade policy of the
country.
3. Division of authority between central and sub-central governments
The division of governmental authority from central to sub-central occurs at two levels: (i)
Regional and District Executive Administrations and (ii) the locally elected bodies.
Regional and District Executive Administrations
- Mouhafazat
- Lebanon has six regional executive Administrations or Mouhafazat: Beirut, Mount Lebanon,
North Lebanon, Bekaa, South Lebanon, and Nabatiyeh. Each Mouhafaza includes a number of
Cazas except for the Mouhafaza of Beirut. All ministries are represented in the Mouhafazat
through various departments. In addition, there are one or more Courts of First Instance and a
Court of Appeal in each Mouhafaza.  The Mouhafaza is administered by a civil servant called
“Mouhafez” who is appointed through a Council of Ministers Decree.
- In the Mouhafaza, the Mouhafez, inter alia:
- represents all ministries except the Ministry of Justice and the Ministry of National Defense
- supervises the enforcement of laws and regulations, controls the supply of public services in the
Mouhafaza, and ensures public safety.
- issues licenses for the establishment of certain types of factories, warehouses, storage facilities,
classified establishments (establishments hazardous to security and health and cause disturbances
to neighbouring population), entertainment establishments, as well as billboards and
advertisement plates, in addition to building and occupation licenses for newly-built properties.
- Oversees the application and implementation of all sanitary measures set in the law.
- Controls agricultural departments and associations of water syndicates and committees in charge
of administering projects of public utility.
- assists the judiciary and coordinates with the General prosecutor.
- informs the Ministry of Interior about the political and economic situation of the Mouhafaza and
submit to the aforementioned Ministry any requested information even though relating to another
ministry.WT/ACC/LBN/3
Page 28
- Cazas
A second level of administrative entities is the Caza . A number of ministries are represented
in the Caza, including the Ministry of Justice. The head of each Caza, is called the Caimacam and is
appointed by Decree.  The Caimacam communicates with the central Government only through the
Mouhafez and receives only the orders of the latest. The Caimacam is responsible for public security
in the Caza, and must guarantee the enforcement of laws and regulations and controls the properfunctioning of public services.
In the Caza, the Caimacam, inter alia:
- Benefits from the same hierarchical authority granted to the Mouhafez regarding the relationship
with civil servants of lower grade. The same au thorities apply also regarding the implementation
of laws and regulations, the obligation of reporting periodically to the Ministry of Interior, and the
protection of privacy and private ownership.
- Issues various types of licenses.
- Implements sanitary measures after approval of the Ministry of Public Health.
- Accredits decisions of associations of water syndicates and special irrigation committees and
controls such committees.
- Supervises agricultural departments and acts accord ing to the authority granted to the Ministry of
Agriculture by the forests law.
- Submits periodic reports about the situation in the Caza to the Mouhafez.
The locally elected bodies
- Municipalities
Municipalities are established by Decision of the Minister of Interior, in each area whose
citizens’ number exceeds 300 persons.  Each Caza includes several municipalities. Municipalitiesenjoy financial and administrative autonomy.  A municipality is headed by president elected by
members of the Municipal Council who are all elected by the residents of the municipality (in the
Municipality of Beirut, only 16 members of the Municipal Council are elected and 8 are appointed by
Council of Ministers Decree).  Municipalities are run by two bodies: the decision–making body which
consists of the municipality Council and the executive body represented by the president of themunicipality, except for the Municipality of Beirut whose executive body is represented by the
Mouhafez of Beirut.
The Municipal Council runs the municipality a nd has, inter alia, the following authorities:
- Determining municipality fees within the framework of the law.
- Setting general programs for works, embellishment, cleaning, health issues, and hydro-electrical
projects.
- Regulating public transport and setting its prices according to the law.
- Controlling the activity of public services and submitting reports to the relevant Administrations.
- Municipalities issue advance licenses for building and licenses for occupation of newly built
properties in their respective district.
- In addition, the prior approval of municipalities is required for certain categories of investment
licenses and for matters related to the organization of public transport within their respectivescope.
The President of the municipality is the head of the executive body of the municipality.
Besides his/her role of executing the council’s decisions, the President of the municipality has also
regulatory functions and may take decisions in many areas, such as:WT/ACC/LBN/3
Page 29
- measures aiming at fighting infectious diseases.
- measures that guarantee public safety and public health, provided that such measures do not
overlap with the competence of security department in the country.
- measures preventing anything that may threaten public safety and health.
- measures aiming at protecting public and private health of citizens such as controlling public
places, hotels, motels, pubs, restaurants, bakeries, butchers, groceries and in general all placesinvolved in trading activities, food industry, or alcohol consumption.
- safety measures to prevent fire, explosions, and water floods.
- measures to control places where explosive ingredients are stored and issuing conditions for
storage.
- measures that guarantee cleanliness, health, safety and comfort in public transport.
- all adequate measures that guarantee food safety.
- all  measures aiming at ensuring the veracity of weight, volume, and measurements.
- measures aiming at protecting the environment.
- granting building licenses and occupation licenses.
- Controlling prices of food products provided that  such measures do not contradict measures and
decisions of the Ministry of Economy and Trade relating to the same issue.
- Licensing works on public roads aiming at instal ling phones, sewers, or hydro-electrical networks
underneath.
- Licensing publicity boards.
- All urgent measures related to public health or public safety provided that such measures are
approved by the Municipal Council afterwards.
For execution of general projects, the law provides for the creation of a Union of
Municipalities.
- The Muktar
The central government is represented in every town or village by one or more than one
Muktar. The Muktar announces laws and regulation s and does not exercise any independent power.
- Public Establishments
The administration of certain public services in Lebanon is granted to public establishments.
Public Establishments are legal entities subject to the public law. They enjoy financial and
administrative autonomy and are established, merged and cancelled through Council of Ministers
decrees. The type, activity, duration and scope of these entities are specified in the decree of
establishment. All public establishments fall under the custody of a ministry or the Council ofMinister depending on the activity of each entity. Therefore, a representative of the central
Government is appointed within each public establishment. In addition, all public establishments are
subject to the control of the Council for Civil Serv ice, the Central Inspection Body, and the Ministry
of Finance. Such entities are run through two bodies: (i) the decision-making body, which consists of
an administration board and (ii) an executive body represented by a general director or a director. A
number of public services in connection with trade are currently managed by public establishments
and thus such entities may be involved in the issuance of decisions related to trade in goods andservices. Public establishments include IDAL (Investment Development Authority of Lebanon) and
LIBNOR (Lebanon Standards Institute).
4. Any legislative programmes or plans to change the regulatory regime
On 20 September 2000, the Council of Ministers agreed on implementing a plan to bring
Lebanon’s foreign trade regime into conformity with the WTO agreements.  The plan called forenacting 17 laws related to WTO accession.WT/ACC/LBN/3
Page 30
Effort has begun toward drafting new laws for conformity to the WTO agreements.  In
addition, respective ministries have initiated work toward evaluating existing trade measures (e.g.
licenses, permits, prohibitions) and eliminating those that do not comply with WTO agreement.
The Banque Du Liban has established in conjunction with the Ministry of Justice, "The
Commission for the Modernization and Development of Financial and Banking Laws" in order to
reorganize and develop the banking sector and financial markets.
5. Laws and Legal Acts
The list of laws and legal acts related to trade in goods and services is provided in Annex 2.
6. Description of judicial, arbitral or administrative tribunals or procedures, if any
Judicial Procedures
Foreign natural and legal persons have the same right to initiate and pursue claims in the
commercial court system of Lebanon.   There is no jury system in Lebanon whether in civil or
criminal cases. Courts are divided into Chambers, each consisting of a Judge-President and twocounsellors as members. However, some of the first level courts consist of Single Judges. The defense
is mainly conducted through the exchange of written conclusions, in civil and commercial matters.
However, occasionally the defense may be conducted through oral speeches. At any stage of the
proceeding, prior to rendering of judgment by commercial courts, parties may agree to settle the
dispute. In such event, the court will record th e terms of the settlement agreement and dismiss the
case. A judgment of a commercial court becomes final and comes into effect 30 days after it is
rendered. if it has not been appealed by, either party to the court of Appeal. In the event of such an
appeal, the case is reviewed by a court of appeal consisting of no less than three judges. The filing of
an appeal suspends the execution of the judgment. Within two months after the issuance of the appeal
decision, either party may appeal the judgment to the Supreme Court, only for reasons related to the
interpretation of the law and not to facts.  It is im portant to note here that whenever an international
treaty is ratified, international provisions prevail over national provisions. In addition, a commercial
court may, where appropriate, apply foreign law.
Arbitral Procedures
Parties to a commercial dispute or civil contract may agree to arbitrate all disputes, which
might arise from the execution or interpretation of the contract. The arbitration clause must, under
penalty of invalidity, be stipulated in writing in the principal agreement or in any document to which
the latter refers. The arbitration clause must either designate the arbitrator(s) or determine   the
methods of their designation, under penalty of invalidity. Parties may agree to apply any foreign law
or custom.  Parties may exempt the arbitrator/s from the application of the normal procedures or partof them, with the exception of the rules dedicated by the public order, provided they are in conformity
with the conditions and procedures of the arbitration.  Arbitral decisions may not be executed before
obtaining the exequatur by either the Tribunal of First Instance of the place where the arbitration was
conducted or by the First Instance Court of Beirut. Ar bitral decisions may be appealed if all concerned
parties have agreed to appeal. This also applies to matters related to international trade. Arbitral
decisions issued in a third country or following an international procedure of arbitration are also
subject to the exequatur procedure, in order to be executed in Lebanon.  The decision refusing to grantthe exequatur to an arbitral decision (local and foreign or international) may be appealed within 30
days from the date of notification of the decision. However, decisions granting the exequatur may not
be appealed for cases of local arbitration whilst decisions granting exequatur for international
arbitrations may only be appealed in 5 precise cases and within 30 days of the notification of the
decision.  Appeals brought against arbitral decision s (local and foreign or international) suspend the
execution of the decision provided that the decision does not mention that the execution is urgent.WT/ACC/LBN/3
Page 31
These general rules are set in the Code of Civil Procedure.  However, other specific laws may set
different arbitration rules.  For example, the 2000 Decree Law on Customs states that the execution of
decisions of Arbitral committee is not suspended because of appeal.
IV. POLICIES AFFECTING TRADE IN GOODS
1. Import Regulation
(a) Registration requirements for engaging in importing
The Customs has the authority to decide whether or not an imported product is for
commercial or non-commercial purpose depending on the nature and quantity of imported product as
well as the intended use.
Import for Non-Commercial Purpose:
The legal regime does not contain any provisions that prohibit import for non-commercial
purpose or require registration.  In practice, all natural (Lebanese and foreign) persons and Lebanese
legal persons as well as branches and representative offices of foreign companies may engage,without the need for any type of registration, in import activities for non-commercial purpose.  Limits
for exempting importers for non-commercial purpose from customs duties are set through decisions of
either the General Customs Director or Higher Customs Council according to Articles 316 and 317 of
the 2000 Decree Law on Customs.
Import for Commercial Purpose:
According to a combination of laws and legal acts, registration is indirectly required for
engaging in import activities.  The following pers ons may engage in import activities for commercial
purpose:
- The Decree Law on Customs does not require any type of registration for Lebanese natural
persons to engage in import for commercial purpose.   However, if a natural person declares being
a trader, s/he will be asked to submit to Customs copies of registration at the Register of
Commerce as a trader, only for identification and tax purposes.
- Lebanese legal persons may not engage in import for commercial purpose without submitting to
Customs copies of their registration documents at the Register of Commerce for identification and
tax purposes.
- Foreign natural persons may engage in import, under the same registration requirements stated
above for Lebanese natural persons (Article 28 of Decree law No. 304 dated 24 December 1942,
the Code of commerce).
- Foreign companies may register in Lebanon as branches and these branches would be authorized
to exercise all the activities entering into the object of the foreign company except for some
activities reserved under Lebanese Laws to Lebanese persons . All branches of foreign companies
are subject to registration at the Register of Commerce after obtaining a receipt of
acknowledgement (“registration”) from the  Minist ry of Economy and Trade, the branch would
enjoy the same rights as a Lebanese company and may engage in import activities. Note that, in
addition, branches of foreign insurance companies must register at the Insurance Department at
the Ministry of Economy and Trade and branches of foreign Banks must register at Banque Du
Liban.Foreign companies may also register as representative offices in Lebanon after obtaining a receipt
of acknowledgement (“registration”) from the Ministry of Economy and Trade.  In addition,
representative offices may also register at the Register of Commerce.  These offices are not
allowed to engage in commercial activities in Lebanon including import/export activities for
commercial purposes. Note also, that foreign companies may operate in Lebanon by creatingWT/ACC/LBN/3
Page 32
Lebanese subsidiaries, which have their headquarters in Lebanon and which are considered as
Lebanese companies under the Lebanese law, according to Article 26 of the Code of Commerce.
Decision No. 96 (French Mandate) dated 20 January 1926 and Explanatory Note No. 1871/95
issued by the Ministry of Justice on 16 December 1995 mainly govern the registration of foreign
companies as branches and representative offices.
- Foreign persons (legal and natural) may not engage in importing a number of goods such as
pesticides.  In addition, a company must be Lebanese or majority of shares owned by Lebanese in
order to import veterinary drugs.
Registration at the Register of Commerce of Lebanese and foreign legal persons is automatic
once all required documents are provided.  In joint stock companies the majority of the Board must be
Lebanese and each member of the Board should retain at least one share in the company.  There are
also (i) certain areas where foreign participation in Lebanese companies is not permitted (e.g. media-
related companies), (ii) certain areas where foreign participation is limited to minority shares (e.g.commercial representation and public utility services), (iii) certain areas where foreign participation is
limited to 50 per cent of shares (e.g. maritime agencies), and (iv) other areas where foreign
participation is limited to 2/3 of shares (e.g. banks, brokerage firms, leasing companies, companies
managing mutual funds, and financial institutions).
To import certain types of goods (e.g. home pesticides and agricultural fertilizers), importers
(both natural and legal) need to register in addition at the Chamber of Commerce.  For certain other
products, the importer must have certain special qualifications (e.g. pharmacist to import medical
drugs; pharmacist or veterinarian to import veterinary drugs, agricultural engineer to import
agricultural treatment products; owner of an indus try to import powdered milk in bulk quantity).
A quietus is required for any customs operations and for obtaining import permits, but only
for legal persons and commercial establishments.  This requires registration at the Social Security
Fund.
Please note finally that, according to Decision No. 205/1 dated 9 December 2000, foreigners
wishing to open a business in Lebanon may obtain a work permit from the Ministry of Labour,
provided the type of business does not involve trade.
(b) Characteristics of national tariff (the most recent edition of which should be supplied),
customs tariff nomenclature (HS), types of duties, general description of the customs
tariff structure, weighted average level of duties on main customs tariff groupings;
application of m.f.n. tariff rates, tariff preferences
Lebanon adopted the Harmonized System HS 96 in 1996.  The tariff structure as of
30 December 2000, is summarized in Tables IV.1-IV.3 below:
The tariff nomenclature is structured as follows:
Table IV.1 – Types of Duties
Types of Duties Percentage of Total Tariff Groups
Ad valorem 93.98
Specific (unit of measure – weight or volume) 0.16
Combined (Specific & ad valorem) 5.72
Bracket Based 0.14
In cases of combined duties, the higher amount is collectedWT/ACC/LBN/3
Page 33
The total number of tariff groups is 5,661.  Most tariff groups are at the six digit levels with
subdivision as follows:
Table IV.2 – Breakdown of Tariff by Digits
HS Level Number of Tariff Groups
4 digits 276
6 digits 4,400
8 digits 985
Total 5,661
Ad valorem import duties range from 0 per cent to 90 per cent; the number of ad valorem
tariff brackets is 14 as follows:
IV.3 Breakdown of Imports by Duty Collection Methods
Duty Calculation Method Customs
Duty rateNumber of
Tariff GroupsPercentage of Total
Ad valorem 0% 2094 36.99
5% 2612 46.14
6% 10 0.18
10% 86 1.52
15% 172 3.04
18% 2 0.04
20% 188 3.32
23% 1 0.02
25% 68 1.2
30% 44 0.78
35% 23 0.41
40% 16 0.28
70% 4 0.07
90% 6 0.11
Bracket 8 0.14
Specific 5 0.12
Combined 322 5.69
Total 5,661 100.00
- More than 83 per cent of customs tariff lines have duties equal or below 5 per cent.
- Bracket based calculation applies only for used cars.  Used cars whose value is below LBP 20
Million are charged a specific duty of LBP 500,000.  Brackets above LBP 20 Million are charged5 per cent.
- The average trade-weighted import duty rate is around 8 per cent based on 1999 import data.  The
weighted average levels of duties per chapter are provided in Table A1.45 of Annex 1.
A copy of Lebanon’s current national tariff has been provided to the WTO Secretariat on
diskette.  Tariff rates apply on a MFN basis.  Lebanon does not grant any preferences under the
Generalized System of Preferences (GSP).  Tariff preferences are provided as follows:
- Preferential customs duties (0 per cent for industry  and 5 per cent for agriculture) are provided for
imported items used as raw materials and input in production.
- Hotel establishments benefit from 5 per cent tariff rates on imported equipment and apparatus
under the condition the same product is not produced locally (Ministry of Finance Decision No.WT/ACC/LBN/3
Page 34
92 dated 30 August 1999).   New cars imported for use as taxis or car rentals as well as imported
buses for use as tour buses benefit also from preferential customs duties
- Tariff preferences are provided to goods originating in Arab countries members of the Greater
Arab Free Trade Area (GAFTA).
- Tariff preferences are provided to goods originating in Egypt, Kuwait, and Syria according to
bilateral free trade agreements with these countries.
- Tariff preferences are provided to goods originating in Jordan, Iraq, Saudi Arabia, Sudan, and
Syria (1953 agreement) according to bilateral agreements with these countries.
Please see Section VII and Annex 8 for more detailed information about Lebanon’s trade
agreements and the nature of tariff preferences.
(c) Tariff quotas, tariff exemptions
Lebanon does not maintain any tariff quota system.
Lebanon maintains partial tariff exemptions (5 per cent applies) and full exemptions (0 per
cent applies) in accordance with Articles 295-320 of the Decree Law on Customs of 2000.  Please see
Annex 16.
The Council of Ministers has the authority to issue decrees or decisions exempting goods
imported by certain persons from customs duties in accordance with the authority to legislate in the
customs field delegated from the Parliament.
(d) Other duties and charges, specifying any charges for services rendered
In addition to customs duties, Lebanon maintains the following fees in connection with
imports:
- A stamp (LBP 1,000) charged on every application submitted by any person to any public
administration and judiciary in Lebanon, according to Decree Law No. 67 of 1967 and Table 9 of1993 Budget.
- Fees on issuance of permit (including advance permit) according to 1999 Budget Law:
- LBP 25,000 fee per permit (3 copies are required; total of LBP 75,000)
- A fee of 0.1 per cent per permit of value of invoice (3 copies are required: 0.1 per cent for
each)
- LBP 10,000 stamp for copy of the issuing state body; LBP 1,000 stamp for customs copy;
BP 1,000 stamp for copy of importer
- An annual fee of LBP 500,000 is charged for registration of commercial representation or
exclusive agency contract at the Ministry of Economy and Trade.
- Fees charged by Chambers of Commerce (please see Table A9.1 in Annex 9)
- Fees charged by testing laboratories (please see Table A9.2 in Annex 9)
- Fees charged by the Ministry of Public Health (please see Table A9.3 in Annex 9)
- Fees charged by Customs (please see Table A9.4 in Annex 9) and other customs clearance related
fees.
The 2000 Customs Law contains several provisions (e.g. Articles 321 and 329) requiring that
a number of customs fees reflect the actual cost of services rendered.
(e) Quantitative import restrictions, including prohibitions, quotas and licensing systems
Quotas: Lebanon maintains quotas on the import of potato seeds according to Ministry of
Agriculture Decision No. 1/265 dated 23 November 2000.WT/ACC/LBN/3
Page 35
Prohibitions: Lebanon prohibits the import of around 326 goods or groups of goods (primarily
at the 4 and 6 digit levels).  The list is provided in Table A10.1 in Annex 10.  Certain goods are
unconditionally prohibited; other goods are prohibited if imported from specific countries, by parcel
post, through road transport means, or other conditions.  Some of these prohibitions are for health
reasons; others are for safety or environmental reasons.  Furthermore, a number of legislation
regulates the import of drugs and require that certain drugs may only be imported if permitted for saleand use in the country of origin (e.g. Ministry of Public Health Decision No. 114 dated 18 June 1991;
Ministry of Agriculture Decision No. 29/1 date d 7 February 1995; and Ministry of Agriculture
Decision No. 99/1 dated 29 February 1996), and in certa in cases if sold in developed countries.  Last,
Ministry of Public Health Decision No. 9/1 da ted 6 January 1999 prohibits the import for commercial
purpose of used medical equipment and apparatus including radioactive ones.  Exceptions are the
following: (1) physicians may impor t their own used equipment and apparatus, provided they submit a
certificate from the country origin proving that su ch equipment is the property of the physician and
was used in his/her practice and (2) public welfare institutions may also import used equipment and
apparatus acquired through grants.
Licensing: Lebanon requires import licensing (licence and advance license) for around 79
tariff groups (primarily at the 4 and 6 digit level).  Lebanon is in the process of examining the current
list of goods subject to import licensing and will provide an updated list (including the name of thegood, HS code, and legal references), prior to the first working party meeting.
Lebanon has initiated the process of evaluating all existing restrictions on imports to assess
conformity with Article XI, XX, and XXI of the GATT 1994.
(f) Import licensing procedures (Annex 3 refers)
Lebanon does not have any laws or legal acts (1) defining import licenses and other similar
controls, (2) describing the procedures and requirements for obtaining the required licenses or similar
controls (except for a limited number of goods: certain medical and pharmaceutical products,
veterinary drugs, pesticides, fertilizers, weapons, explosive, arms, ammunitions, and plastic), (3)
requiring time limit for issuing licenses, (4) defining eligibility requirements or the criteria for refusal
to issue licence, (5) stipulating administrative or ju dicial appeal procedures, or (6) specifying the
validity of licenses.
Procedures for obtaining import licenses apply equally to Lebanese companies (with or
without foreign participation), foreign companies (registered in Lebanon as branch or representative
office), and natural persons (both Lebanese and foreign).
Procedures for obtaining import licenses vary from one ministry to another.  For most import
controls, importers have to approach only one authority.  In many cases, pre-approvals are required
from another authority. But in no case an importer must approach more than 3 state bodies for the
issuance of an import licence.  For certain products, importer may not obtain an import licence unless
he/she has a licence to practice a specific profession (e.g. pharmacist to import medical drugs;
agricultural engineer to import agricultural treatment products; owner of an industry to import
powdered milk in bulk quantity).
Please see Annex 3 for additional information on Lebanon’s import licensing regime.
(g) Other border measures, e.g. any other schemes that have border effects similar to those
of the measures listed under (e) above
In addition to licence and advance licence, Le banon maintains the following additional border
measures that have effects similar to import licensing: permit, advance permit, approval, and post
approval.  There are around 182 goods or categories of goods subject to such controls.  Lebanon is inWT/ACC/LBN/3
Page 36
the process of examining the list of goods subject to such controls. An updated list (including the
name of goods, HS code, and legal references) will be provided prior to the first working party
meeting.
Table IV.4 – Other Border Measures with Effects Similar to Import Licensing
Type of MeasuresNumber of Tariff groups
(at the 4 and 6 digit levels)
Permit693
Advance Permit 84
Approval 2
Post Approval 3
In addition to all aforementioned controls, Lebanon requires Visa for around 459 tariff groups
primarily at the 4 and 6 digit levels and Advance Visa for 1 tariff group.  A Visa (referred to in one
case as an advance visa) is a signature of customs documents by a relevant ministry indicating its
approval that imported goods meet certain technical requirements and standards and may clear
customs.  Often times, visas are issued based on importers’ documents (e.g. health certificate,
veterinary certificate, industrial certificate).  In case the relevant ministry or Customs suspects non-compliance of imported good (usually food-related products) with applicable requirements, testing is
conducted.  The Visa is then issued on the basis of test results.  A visa is issued for each shipment.
More than one visa from different state bodies may be needed for the import of a single product. This
is usually the case for food-related products.  The time frame to issue a visa is 2-3 days. No fees are
charged.
Depending on the type of imported product, Visas on imports may be issued by the Ministry
of Economy and Trade, the Ministry of Public Health, the Ministry of Interior, the Ministry of
Labour, the Ministry of Telecommunications, the Ministry of Agriculture, the Ministry of
Environment, Order of Pharmacists, Order of  Doctors, and/or the Council of Ministers.
Last, Lebanon enforces shelf-life requirements at the border.  MOA Decision No. 58/1 dated
23 August 1988 prohibits the importation of food products with remaining shelf-life of 2 months or
less.  The Customs and the Ministry of Agriculture are in charge of border enforcement of this
Decision.
Decree No. 6504, dated 30 January 1967, mandated one year and two-year shelf-life
requirements from the date of manufacturing of food products.  Please see below the list of productssubject to shelf-life requirements.  The Decree applies equally on imports and domestic products.
Border enforcement of Decree No. 6504 is the responsibility of Customs and the Ministry of
Economy and Trade.
Goods subject to import prohibitions if one year elapsed from the date of production:
- Milk, full fat, natural, concentrated, liquid or powder
- Milk, partially fat-free
- Milk, entirely fat free, substituted by vegetable fat
- Altered Milk, which became partially fat-free, powdered or liquid
- Altered Milk, which became completely fat-free, powdered or liquid
- Altered Milk whose ingredients have been modified
                                                     
6 No permits or advance permits are required from the Ministry of Economy and Trade if the invoice
value is below LBP 1 Million according to the Ministry of Economy and Trade Decision No. 127/1/AT datedAugust 23, 1997.WT/ACC/LBN/3
Page 37
- Canned foods that contain meat, eggs or milk, r eady for consumption, or that require minor house
preparations, that is stored within loose containers. This also applies to soups, powders, and
extracts that are used to prepare soup of all kinds. It also applies to the different kinds of powders,
and extracts that contain eggs, milk or creams and that are used to ferment cakes, sweets, and
beverages and ice creams.
- Cheeses that are stored within loose containers like wood barrels, and cans.
- All kinds of chocolate
- Pastry, cake and biscuit containers, and that include all kinds of cakes, sweets pastries, breads, all
kinds of flour not used in the preparation of bread except those used in pastas and biscuits.
- Powders prepared for cooking and that doesn’t contain milk or eggs
- Egg mixture
- Butter
Goods subject to import prohibitions if two years elapsed from the date of production:
- Milk, entirely fat free, of which at least 95 per cent of the fat has been removed
- Liquid milk sweetened by normal sugar
- Containers of cheese which are completely sealed
Note that a Draft Decree amending Decree N o. 6504 is being prepared.  The Draft Decree
aims at establishing half shelf-life requirements for food.
(h) Customs valuation (WTO Customs Valuat ion Agreement (Annex 4 refers), the Brussels
Definition of Value, or any other system) whether used only for purposes of levying ad
valorem rates of duty or for other purposes
The 2000 Decree Law on Customs follows very closely the WTO Customs Valuation
Agreement. (please see Annex 4 for details).
(i) Other customs formalities
The following documents are required for import processing:
- Declaration form based on the Single Administrative Document (SAD)
- Bill of lading
- Packing list
- Commercial invoice (original)
- Delivery order (to prove ownership of goods)
- Quietus from the Social Security Office renewed every six months (required only for legal
persons and commercial establishments)
The Contract of sale (between importer and se ller at the country of exportation) may be
requested for value verification only in case customs officers doubt the invoice value.
Certificate of origin, issued by Chambers of Commerce in the country of exportation, is
required in case importer wishes to benefit from preferential treatment.
Depending on the type of imported good, a number of other documents may also be required
including licence, advance licence, permit, advance permit, approval, advance approval, visa, advance
visa, conformity certificate to mandatory standards, phytosanitary certificate, , analysis certificate,
packing conditions, health certificate, transport permit, fumigation certificate, disablement certificatefor alcoholic products, specialization certificate, and country of origin certificate for seeds and
seedlings.WT/ACC/LBN/3
Page 38
(j) Pre-shipment inspection
Lebanon does not maintain a system of preshipment inspection.
(k) Application of internal taxes on imports
Lebanon currently applies excise taxes on a range of goods as described in Table IV.5, and
Table IV.6, and Table IV.7 below.  Excise taxes are collected at the border. There are no legal
exemptions from excise taxes.
Lebanon intends to introduce Value-Added-Tax (VAT).   VAT will apply equally on
imported and domestic goods.  No specific date has been specified for the implementation of VAT.
Table IV.5 - Excise taxes on Imported and Domestic Goods
(according to Table 9 of Budget Law of 1993)
Tariff Code DescriptionExcise Rate on
Imported GoodsExcise Rate on
Domestic Goods
24.01.10 Tobacco, not
stemmed/stripped48% None
24.01.20 Tobacco, partly or wholly
stemmed/stripped48% None
24.01.30 Tobacco refuse 48% None
24.02.10 Cigars, cheroots, cigarillos,
containing tobacco48% None
24.02.20 Cigarettes containing tobacco 48% None
24.02.90 Other 48% None
24.03.10 Smoking tobacco, whether or
not containing tobaccosubstitutes in any proportion48% None
24.03.91 Homogenized “reconstituted”
tobacco48% None
24.03.99 Other 48% None
25.20.20 Plasters LBP 13000/Gross Ton LBP 13000/Gross Ton
25.22.10 Quicklime LBP 13000/Gross Ton LBP 13000/Gross Ton
25.22.20 Slaked lime LBP 13000/Gross Ton LBP 13000/Gross Ton
25.22.30 Hydraulic lime LBP 13000/Gross Ton LBP 13000/Gross Ton
25.23.10 Cement clinkers LBP 13000/Gross Ton LBP 13000/Gross Ton
25.23.21 White cement, whether or not
artificially colouredLBP 13000/Gross Ton LBP 13000/Gross Ton
25.23.29 Other LBP 13000/Gross Ton LBP 13000/Gross Ton
25.23.30 Aluminous cement LBP 13000/Gross Ton LBP 13000/Gross Ton
25.23.90 Other hydraulic cement LBP 13000/Gross Ton LBP 13000/Gross Ton
27.10.00.11 Motor spirit (gasoline)
unleadedLBP 255/Litre None
27.10.00.12 Motor spirit (gasoline)
leaded, 92 octane or more butless than 98 octaneLBP 255/Litre None
27.10.00.13 Motor spirit (gasoline)
leaded, 98 octane or moreLBP 255/Litre None
27.10.00.14 Motor spirit (gasoline) LBP 255/Litre NoneWT/ACC/LBN/3
Page 39
Tariff Code DescriptionExcise Rate on
Imported GoodsExcise Rate on
Domestic Goods
including aviation spirit
87.03.10.007Vehicles specially designedfor traveling on snow; golfcars and similar vehicles15% None
8703.21.208Racing small cars, type
Karting15% None
8703.21.909
8703.22.90
8703.23.908703.24.908703.31.908703.32.908703.33.90
8703.90.908703: NEW Motor cars and
other motor vehicles
principally designed for thetransport of persons (otherthan those of heading No.87.02), including stationwagons and racing carsFirst Bracket Less than LBP
20 Million:
15%
Second Bracket: Above
LBP 20 Million: 45%None
8703.21.3010
8703.22.10
8703.23.108703.24.108703.31.108703.32.10
8703.33.10
8703.90.108703: USED Motor cars and
other motor vehiclesprincipally designed for thetransport of persons (otherthan those of heading No.87.02), including station
wagons and racing carsFirst Bracket Less than LBP
20 Million:
LBP 4,500,000
Second Bracket: Above
LBP 20 Million: 45%None
                                                     
7 Lebanon does not produce such products currently
8 Idem.
9 Idem
10 Idem.WT/ACC/LBN/3
Page 40
Table IV.6 - Excise Taxes on Domestic Goods
Description Excise Rate on Domestic Goods Legal Basis
Beer LBP 60/LTR
Arak LBP 200/LTR
Wine LBP 200/LTR
Champagne and similar local
productsLBP 400/LTR
Cognac LBP 750/LTR
Whisky (under 12 years old) LBP 400/LTR
Whisky
(12 years old and over)LBP 750/LTR
Other alcoholic beverages LBP 400/LTR
Impure Industrial Alcohol LBP  150/LTR
Pure industrial Alcohol LBP 200/LTRDecree Law No. 133/L dated
20 December 1933 and Table 9 of
1993 Budget
Non alcoholic beveragesAll beverages not containingalcohol, packaged or  bottled forconsumption such as water, juiceof all types, concentrates, cola,
soda, lime, and lemon derivatives,
soft-drinks, drinking yoghurt etc…LBP 25/Liter Law No. 57 dated
9 August 1988 &Article 1 of Ministry of FinanceDecision No. 1/379 dated21 September 1988
Playing Cards LBP 100/pack Article 1 of Decree Law No. 65
dated 5 August 1967
Table IV.7 - Excise Taxes on Imported Goods
(Decree No. 4377 dated 29 November 2000)
Tariff Code DescriptionExcise Rate on
Imported Goods
0401.10 Of a fat content, by weight, not exceeding 1%
0401.10.10 Milk LBP 25
0401.20 Of a fat content, by weight, exceeding 1% but not exceeding 6%
0401.20.10 Milk LBP 25
0401.30 Of a fat content, by weight, exceeding 6%
0401.30.10 Milk LBP 25/LTR
0402.99.10 In liquid form not concentrated containing sugar or other
sweetening matterLBP 25/LTR
0403.10 Yoghurt LBP 25/LTR
0403.90.90 Other LBP 25/LTR
Orange juice
2009.11.90 Other (chilled) LBP 25/LTR
2009.19.90 Other LBP 25/LTR
Grapefruit Juice (including pomelo)
2009.20.90 Other LBP 25/LTR
Other citrus fruits juice
2009.30.90 Other LBP 25/LTRWT/ACC/LBN/3
Page 41
Tariff Code DescriptionExcise Rate on
Imported Goods
Pineapple juice
2009.40.90 Other LBP 25/LTR
2009.50 Tomato juice LBP 25/LTR
Grape juice (including grape must)
2009.60.90 Other LBP 25/LTR
Apple juice
2009.70.90 Other LBP 25/LTR
Juice of any other kind of fruits and vegetables LBP 25/LTR
2009.80.90 Other LBP 25/LTR
Mixture of juices
2009.90.90 Other LBP 25/LTR
2201.10 Mineral waters and aerated waters LBP 25/LTR
2202.10 Waters, including natural or artificial mineral waters and aerated
waters, containing added sugar or other sweetening matters or
flavouredLBP 25/LTR
2202.90 Other LBP 25/LTR
2203.00 Beer made from malt LBP 60/LTR
2204.10 Sparkling wine LBP 200/LTR
2204.21 In containers holding 2l or less LBP 200/LTR
2204.29 Other LBP 200/LTR
2204.30 Other grape must LBP 200/LTR
Vermouth and other wine of fresh grapes flavoured with plants
or aromatic substances
2205.10 In containers holding 2l or less LBP 200/LTR
2205.90 Other LBP 200/LTR
2206.00 Other fermented beverages (for example, cider, perry, mead);
mixture of fermented beverages and non-alcoholic beverages,not elsewhere specified or included.LBP 200/LTR
Undenatured ethyl alcohol of an alcoholic strength by volume of
80% vol. or higher.
2207.10.10 Of an alcoholic strength by volume of 98% (322) LBP 200/LTR
2207.10.90 Other LBP 200/LTR
2207.20 Ethyl alcohol and other spirits, denaturated, of any strength
(322)LBP 150/LTR
2208.20 Spirits obtained by distilling grape wine or grape marc LBP 200/LTR
Whiskies
2208.30.10 Of an alcoholic strength of 50 or more put up for retail sale in
bottles, flasks or the like, holding not more than 5 litresLBP 400/LTR
2208.30.20 Of an alcoholic strength of 60 or more, in containers holding
200 litres or more (322)LBP 400/LTR
2208.30.90 Other LBP 400/LTR
2208.40 Rum and tafia LBP 400/LTR
2208.50 Gin and Geneva LBP 400/LTR
2208.60 Vodka LBP 400/LTR
2208.70 Liqueurs and cordials LBP 400/LTR
2208.90.10 Ethyl alcohol LBP 200/LTR
2208.90.20 Arrack obtained from grapes LBP 200/LTR
2208.90.90 Other LBP 400/LTR
9504.40 Playing cards LBP 100/PackWT/ACC/LBN/3
Page 42
(l) Rules of origin
Articles 25 through 34 of the Decree Law on Customs of 2000 outline legal provisions on
rules of origin:
- Articles 25-28 outline non-preferential origin
- Articles 29-31 outline preferential origin
- Articles 32-34 provide common provisions to  preferential and non-preferential origin
The origin of imported goods is the country in which the goods are produced or wholly
obtained. According to Article 26 of the Decree Law on Customs, the origin of goods produced by
more than one country shall be the country in which the last substantial transformation occurred,
provided that the process is carried out in a plant equipped for this purpose. The change of the tariff
classification of goods shall be considered as the first criterion for the determination of origin.  Either
or both criteria below shall be considered as complementary conditions:
- The percentage of added-value
- The manufacturing or processing operations
The Law, in addition, requires the Higher Customs Council to take into account, when issuing
specific decisions connected with rules of origin, the rules set out by the WTO in collaboration with
the World Customs Organization.
Secondary operations (please see list under Article 27 of the 2000 Decree Law on Customs)
are not considered in determining the origin of imported goods, whether or not accompanied by a
change of tariff classification.
The origin of foreign goods imported into Lebanon, and which are subject to the normal tariff
rates, may be proved either by enclosing the original invoice issued by the foreign seller or by
submitting an independent certificate of origin.  However, the Higher Customs Council may, in somespecial cases  (e.g. sanitary and health reasons, application of quotas, anti-dumping/countervailing
measures), upon consultation of the General Director of Customs, and for non-statistical purposes,
request relevant authorities in the country of orig in to supply documentary evidence, issued by the
relevant authorities in the country origin, proving the origin of imported goods, or as deemed
appropriate, exempt them from providing such evidence.
If the Higher Customs Council has serious doubts about the origin of goods, it may request
additional documentary evidence to verify that the proof of origin is consistent with applicable rules.
Any conflict connected with origin of goods shall be examined by the Arbitration Committee
and under the condition set forth in Articles 153 to 165 of the 2000 Decree Law on Customs.
IV.8 - Preferential Rules of Origin
Agreement/Country Description of the Rule
Arab Countries 40% value added (20% for Arab assembling industry) and either one of the
following two conditions: tariff shift or series of industrial operations
European Union Substantial Transformation
Article 29 of the Decree Law on Customs states that preferential origin of goods grants partial
or total exemption from customs duties. According to the aforementioned Article, goods that benefit
from preferential treatment are determined through international agreements as well as necessaryWT/ACC/LBN/3
Page 43
conditions for such goods to acquire preferential treatment based on their origin. Goods that do not
comply with preferential origin requirements are subject to the Normal Tariff Rate.
According to Article 30 of the Decree Law on Customs, preferential treatment is granted upon
submission of a certificate of origin issued by relevant authorities in the country of origin including
sufficient indications for the identification of goods, and provided that goods benefiting from
preferential treatment are directly imported from their country of origin into Lebanon. Note that theCustoms may request the Customs authorities in the country of origin to check the origin of the
imported goods as well as the veracity of their certificate of origin.
Proof of origin is not required for exported goods from Lebanon except in case of re-export
(please see section IV.2.h). However, if proof of origin is required in the country of importation for
Lebanese exports, certificates of origin would be issued by competent Lebanese authorities and
establishments.
Articles 32 to 34 of the Decree Law on Customs state the following general rules for both
preferential and non-preferential origins:
- Certificates of origin shall be accepted as long as they are issued by countries where the
transaction is concluded, without the need for the aforementioned products to enter the country
where the certificate was issued.  Global certificates of origin may be accepted provided that the
concerned goods are shipped through the same consignment.
- Any person may request advance ruling of origin for a specific product. Such determination is
granted as soon as possible, within a period not exceeding 15 days following the submission of
the request. The advance ruling is valid for a three-year period provided that no amendments
occur on the facts, conditions and rules of origins.  The decision stating the advance ruling
becomes invalid if any contrary decision is issu ed while reviewing the original decision, provided
that such change is notified to the relevant parties.
- The confidentiality of information submitted by any importer with respect to the origin of goods
is guaranteed in Article 32.3 of the Decree Law on Customs.
- The right of an importer to appeal a customs deci sion relating to rules of origin as well as the
publication of judicial and administrative decisions of public nature relating to the same subjectare guaranteed in Article 32.4 and 32.5 of the Decree Law on Customs.
- New rules of origin do not have retroactive effect.
- Rules of origin applied on import and export shall not be stricter than those applied on local
products.
- MFN treatment is applied with regard to rules of origin.
- False rules of origin declarations aiming at benefiting from preferential treatment are subject to
the penalties set in Articles 421 or 425 of the Decree Law on Customs, as appropriate.
(m) Anti-dumping regime
The Law on Fraud and Dumping No. 31 of 5 August 1967 is the only legal authority in
Lebanon governing anti-dumping.  Law No. 31 was never applied.  Lebanon initiated the process of
drafting a new Law on Anti-Dumping in accordance with the WTO Agreement on Implementation of
Article VI of the GATT 1994.
Article 7 of the 2000 Decree Law on Customs provides the Customs the authority to collect
anti-dumping duties in accordance with applicable laws.WT/ACC/LBN/3
Page 44
(n) Countervailing duty regime
Lebanon does not currently maintain a countervailing duty regime.  Lebanon plans to draft a
Law on Countervailing Duty in accordance wi th the WTO Agreement on Subsidies and
Countervailing measures.
Article 7 of the 2000 Decree Law on Customs provides the Customs the authority to collect
countervailing duties in accordance with applicable laws.
(o) Safeguard regime
Lebanon does not currently maintain a safeguard regime.  Lebanon plans to draft a Law on
Safeguards in accordance with the WTO Agreement on safeguards.
Article 7 of the 2000 Decree Law on Customs provides the Customs the authority to impose
safeguard measures (including quotas) in accordance with applicable laws.
2. Export Regulation
(a) Registration requirements for engaging  in exporting and the right to export
There are no direct registration requirements for engaging in exports.  All persons (foreign
and domestic natural and legal persons) may export provided all necessary export documents are
provided to customs.  However, according to Article 8 of Decree Law No. 36 dated 5 August 1967,
the Chamber of Commerce has the right to (i) certify invoices, (ii) to issue prices certificates for all
types of goods, (iii) to issue certificates of origin, (iv) to issue certificates of commercial identity fortraders, industrialists, and farmers registered at the Chamber, (v) to approve the validity of the traders
signatures, (vi) to approve the validity of the documents registered at the chamber and certify their
dates, and (vii) to issue documents providing information on the prices of goods.  Chambers of
Commerce are the only bodies in charge of issuing the aforementioned documents.   As a result, any
exporter (Lebanese or foreigner) must register at the Chamber of Commerce in order to obtain any of
the above mentioned documents. On the other hand, according to Article 13 of Decree Law No. 36
dated 5 August 1967 regulating the Chambers of Commerce, all traders, industrials and farmers (both
Lebanese and foreigners, natural and legal persons) must register at the Register of Commerce, prior
to their registration at the Chamber of Commerce.  In practice, registration at the Register of
Commerce and the Chamber of Commerce are required for regular commercial export activities.
The following documents are required for export processing:
- Declaration form based on the Single Administrative Document (SAD)
- Packing list
- Invoice
- Certificate of origin issued by Chamber of Commerce except for exports to Europe.  The
certificate of origin must be certified by the Ministry of Agriculture for all food products of plant
origin and by the Ministry of Industry for all industrial products.  Certificate of Origin for
exporting industrial products to Europe are issued by the Ministry of Industry according to EUR 1
and FORM A and are certified by Customs.
- Quietus from the Social Security Office renewed every six months (required only for legal
persons and commercial establishments)
Depending on the type of exported good, a number of other documents may also be required
including licence, advance licence, passage licenses, permit, advance permit, private permit, transport
permit, visa, conformity and export certificate for quality verification for all food products of plant
origin, agricultural certificate, and agricultural health certificate.WT/ACC/LBN/3
Page 45
(b) Customs tariff nomenclature, types of duties, duty rates, weighted averages of rates
Lebanon does not apply export duties.  The customs tariff nomenclature used for import
(HS 96) is also used for export classification purpose.
(c) Quantitative export restrictions, including prohibitions, quotas and licensing systems
Quotas: Lebanon maintains quotas (30 per cent of total quantity of local production and
import) on the exports of concentrated forage (HS 2308 and HS 2309). In this case, quota isimplemented through an advance permit.
Prohibitions: Lebanon prohibits the export of 76 goods or groups of goods (primarily at the 4
and 6 digit levels.  The list is provided in Table A10.2 in Annex 10.
There are 171 goods or categories of goods that are subject to export licensing and measures
that have similar effects as export licensing such as licence, advance licence, passage licence, permit,
advance permit, private permit, and transport permit.   Lebanon is in the process of examining the list
of goods subject to such controls.  An updated list (including the name of good, HS code, and legalreferences) will be provided prior to the first working party meeting.
Table IV.9 – Export Licensing and Border Measures with Effects
Similar to Export Licensing
Type of Measures Number of Tariff Groups
License 1
Advance Licence 5
Passage Licence 23
Permit 53
Advance Permit 77
Private Permit 1
Transport Permit 11
Visas: Visas are required for the export of 82 categories of tariff groups
(d) Export licensing procedures
The same regime as import licensing procedures applies for export licensing procedures
(please see section IV.1.f above and Annex 3 below).
(e) Other measures, e.g. minimum export pric es, voluntary export restrictions, orderly
marketing arrangements
Lebanon does not maintain any of the following trade measures: minimum export prices,
voluntary export restrictions, or orderly marketing arrangements.
(f) Export financing, subsidy and promotion policies
Lebanon does not maintain any export financing, export subsidy, or export promotion
policies.  Lebanon is in the process of enacting legislation to provide export subsidies in the
agriculture sector.WT/ACC/LBN/3
Page 46
(g) Export performance requirements
Lebanon does not impose any export performance requirements.
(h) Import duty drawback schemes
Articles 286 to 291 of the 2000 Decree Law on Customs govern import duty-return scheme as
follow:
- Customs duties may be returned (1) in case of return of defected goods, (2) in case of return of
goods that do not comply with the conditions se t in the contract between the exporter and the
importer, or (3) in case of return of goods for any reasons deemed acceptable by the Customs,
provided that such products are re-exported to their country of origin, within 3 months from the
date of submission of the import declaration.
- Imported goods can only be re-exported by their importer and within 3 years from the date of
importation. Duties are returned if (1) there is no similar domestic agricultural and industrial
product or (2) there is undisputed proof of the foreign origin of good.  The goods, in addition,must be re-exported in their original form including intact packing for packed goods.
- The value of good at the time of exportation is calculated according to the valuation principles set
forth in chapter 5 of section 1 of the Decree Law on Customs (based on WTO Customs Valuation
Agreement) provided that this value does not exceed the value accepted by customs at the time of
importation.
- Re-export duties are calculated on the basis of the customs duties collected at the time of
importation, provided that the applicable customs duties at the time of re-exportation are not less
than the customs duties applied at the of importation.  If this is the case, returned duties are
calculated on the basis of the lower customs duties.  However, if the imported product at the time
of re-exportation is exempt from customs duties, no return is provided.
- Last, customs duties may be returned in case imported foreign goods were used by local industry
in the production of a product that was exported.   The local added-value of such exported
products shall not be less than 40 per cent. The Ministry of Industry determines the local and
imported products that may benefit from the aforementioned duty-return. Lebanese origin of
exported goods and the local added-value of goods are proved through certificates of origin issuedby chambers of commerce, industry and agriculture according to an attestation issued by the
Ministry of Industry. Duties are totally or partially returned according to Decisions issued by the
Higher Customs Council.
- Duty return shall not include stamp duties.
- Duties shall be returned  within a maximum of 30 days following the request for return
- The United Nations benefit from duty return on all imported equipment and materials purchased
in the local market, provided it is proven that such equipment and materials were imported and
paid the applicable duties and taxes.
3. Internal policies affecting foreign trade in goods
(a) Industrial policy, including subsidy policies
- Lebanon does not have in place an industrial policy that aims at developing a specific industry.
Lebanon’s subsidy policy is not targeted toward any industry; in other words, Lebanon existingsubsidy policy is not specific. The following subsidies are currently maintained in Lebanon:
- According to Law No. 27 dated 19 July 1980 and Law No. 282 dated 30 December 1993 (which
amended Article 5bis of Decree Law No. 144 dated 12 June 1959), a ten-year tax exemption is
provided to new enterprises in order to encour age industrial investments. The criteria for such
incentives include: establishing or relocating a business to an area which the government is keento develop, producing new product not manufactured in Lebanon before 1 January 1980, and
having immobilized asset for the new enterprise not less than LBP 500 Million.WT/ACC/LBN/3
Page 47
- According to legislative Decr ee No. 127 dated 16 September 1983, a six-year tax exemption is
provided for the first factory that opens in a vi llage. The same exemption applies to factories that
relocate from industrial or coastal regions to vi llages and rural areas that the government wishes
to develop.
- The Government of Lebanon provides interest rate subsidies (7 per cent discount for the loan
portion up to LBP 5 Billion or the equivalent and 5 per cent discount for the loan portion aboveLBP 5 Billion or the equivalent and up to a ceiling of LBP 15 Billion or the equivalent) for loans
provided by banks, financial institutions, and leasing companies to industrial establishments,
craftsmanship establishments, and industries manufacturing information technology locally
provided that the loan is issued after 10 April 1997 and that is fully invested in Lebanon to
finance industrial, craftsmanship, information technology projects (Banque Du Liban Decision
No. 7743 dated  1 February 2001).  The duration of the loan should be between five and seven
years. .
- According to Decree No. 3361 dated 7 July 2000, new industrial establishments, producing new
products, in certain areas in South Lebanon, Nabatiyeh, and Bekaa are exempt from income tax
for 10 years.  Factories currently based on the coast that relocates to these areas benefit from
income tax exemption for 6 years.  The first factory established within five years in each village
of the same area benefit from income tax exemption for six years.
- External financing such as grants, concession loans, and different kind of credits provided by
donor countries and international and regional organizations are managed by the Council of
Development and Reconstruction, the Banque Du Li ban, and/or the Ministry of Finance and are
provided through banks.   Currently, favourable term loans are provided through domestic banks
for the modernization of Lebanese industry (European Investment Bank loan of EURO 30
Million).   This loan is being managed by Banque Du Liban.
- Subsidy provided to Electricite Du Liban to cover deficit amounting to LBP 150 Billion for the
first 6 months of 2000.
- Kafalat
11 provides loan guarantees (maximum 75 per cent of the value of loan including principal
and interest) to Small and Medium Size enterprises (less than 20 employees) to finance projects inthe industrial sector and craftsmanship.  The amount of loan should not exceed LBP 100 Million
or its equivalent in foreign currency. (Law No. 24 dated 23 February 1999)
Decree No. 2541 issued on 12 July 1985 called for the establishments of the Lebanese
Exports Insurance Institute, under the custody of the Ministry of Economy and Trade.  The Institute
compensates exporters for losses incurred as result of risks of no or delayed payment at the country ofimportation or payment in currency other than agr eed-upon in the contract.  The Institute, however,
was never established.
(b) Technical regulations and standards, including measures taken at the border with
respect to imports (Annex 5 refers)
The main purpose of technical regulations in Lebanon is to protect safety, health,
environment, and national interests and to protect consumers against deceptive practices.  The Decree
Law on Lebanese Standards, issued on 23 July 1962, is the main legal act governing the issuance ofLebanese voluntary standards and mandatory standards (“technical regulations”).  Although not stated
in the Decree Law on Lebanese Standards, mandatory standards, in practice, apply equally to
domestic and imported products.  A detailed description of the Decree Law is provided in Annex 5.
According to this Decree Law, Libnor is the sole authority in Lebanon in charge of issuing,
publishing, and amending Lebanese standards.  Standards are prepared through specialized technical
                                                     
11 Kafalat s.a.l. (guarantees for loans to small and medium size enterprises) was established in July
1999 as a Lebanese financial institution with a capital of LBP 20 Billion.  It is owned by the National Institute
for Guarantee of Deposits, which holds majority shares,  and banks operating in Lebanon.  It offers guaranteesfor loans granted by banks operating in Lebanon to companies in the following sectors: agriculture, industry,tourism, and high technology.WT/ACC/LBN/3
Page 48
committees made up of all concerned public and private sector parties.  Standards may be converted
to technical regulations (“Mandatory standards) through Council of Ministers Decree.  Where
Lebanese standards and technical regulations do not exist, Lebanon relies on international standards
and requirements such as Codex Alimentarius.
A number of state bodies (including the Mini stry of Telecommunications, the Ministry of
Energy and Water, the Ministry of Industry, the Ministry of Public Health, the Ministry ofEnvironment, the Ministry of Agriculture, the Ministry of Economy and Trade, and the Ministry of
Transport and Public Works) issue technical regulations connected with products in the form of
Ministerial Decisions and Council of Ministers Decrees.  Furthermore, specific government
procurements (at the national and sub-national levels) may, in tender documents or conditions book,
(i) require specific international standards and technical regulations or (ii) require their own technical
requirements prepared through consulting engineers.
Libnor issued 188 national standards, 22 of which were made mandatory through Council of
Ministers Decree – please see Annex 5.  Standards issued by Libnor are based on international
standards such as International Standardization Organization (ISO), the International Electrotechnical
Commission (IEC), and the Codex Alimentarius.  Co nformity assessment procedures associated with
Libnor’s standards are also in line with international standards and are incorporated in the standard or
technical regulations.  Stricter requirements than in ternational requirements are stipulated in a small
number of technical regulations.
Imports subject to technical regulations and standards must conform with such technical
regulations and standards in order to clear customs.  Relevant ministries issue visa indicating
conformity of imported goods.  Visas are issued if appropriate certificates are provided and no doubt
exists regarding the imported goods. Otherwise, visa s are issued after testing of the imported products
is performed and the results of the test demonstrate conformity with applicable standards and
technical requirements.  Most testing is conducted for food-related products.  For all products (except
food products, generic drugs, and chemical products for industrial use), customs (and other control
bodies) generally accept certificates issued by accredited laboratories or certification bodies in other
countries and issue visas based on such certificates.   Generic drugs and chemical products forindustrial use must be tested at the Central Laboratory at the Ministry of Public Health.  If test results
are not ready within 5 days, goods may clear customs at the responsibility of the importer.  The
principles of clearing goods prior to fulfilling all import requirements are set in Article 57.2 of the
2000 Customs Law.
Samples of imported goods are taken by customs or other authorities (the Ministry of
Agriculture, the Ministry of Economy and Trade, the Ministry of Public Health) and tested at
designated local laboratories.  There is no laboratory accreditation system in place.
The Industrial Research Institute provides certificates of quality or conformity with standards
and purchase requirements.  Certificates of conformity or quality, issued by foreign companies, such
as SGS and Veritas, are also honoured in Lebanon.   In addition, several ministries issue certificates of
conformity: the Ministry of Agriculture has the authority to issue certificate of conformity for
exported agricultural products, the Ministry of Economy and Trade issues conformity and exportcertificate per request of the exporter, and the Ministry of Public Health issues health certificate per
request of the exporter.
Decree Law No. 12 dated 23 August 1943 on Labeling Containers and Packages requires the
display of size, weight, or quantity of the goods contained therein.  Decree Law No. 12 is currently
being enforced by the Consumer Protection Division at the Ministry of Economy and Trade.  Failure
to comply with the requirements subjects the vi olator to the penalties outlined in Decision No. 51
dated 28 February 1941.WT/ACC/LBN/3
Page 49
Last, Lebanon maintains shelf-life requirements (see section IV.1.g above)
(c) Sanitary and phytosanitary measures, including measures taken with respect to imports
The main laws and legal acts governing sanitary and phytosanitary measures in Lebanon are
the following:
- Decree Law on Animal Quarantine No. 12301 dated 20 March 1963;
- Law on Agricultural Quarantine dated 10 June 1962;
- Law on Animal Health dated 5 December 1923;
- Decision on Agricultural Quarantine No. 1/283 of 20 November 1998;
- Decree Number 12253 of 1969 on Delineating Conditions that must be met in Canned and
Preserved Foodstuffs.
- Sanitary measures (except livestock and livestock products):
Sanitary Measures are primarily issued in the form of Council of Ministers Decrees or
Ministry of Public Health Decisions.  To the ma ximum extent possible, Lebanon follows international
guidelines such as Codex Alimentarius in issuing sanitary measures.
Physicians or Chemists certified by customs or affiliated with the Ministry of Public Health
have the right to inspect all food and drug products at ports of entry and, if doubtful about the
imported product, take samples and send to testing laboratories for conformity. A Visa will be issued
by the Ministry of Public Health if the imported product conforms to regulations.
The Ministry of Public Health is a de facto inquiry point on sanitary measures, except those
connected with livestock and livestock products.
- Phytosanitary measures and Sanitary Measures (concerning livestock and livestock products):
Phytosanitary measures and sanitary measures are primarily issued in the form of Council of
Ministers Decrees or Ministry of Agriculture Decisions.  Lebanon follows international guidelinessuch as those in Codex Alimentarius, IPPC, and OIE in preparing sanitary and phytosanitary
measures.
The MOA has inspectors (providing plant and animal quarantine services) at most entry
points to engage in border control with regard to:
- all imported food products of plant origin for the purpose of macroscopic morphological
inspection
- all imported, exported, or transited livestock or products of animal origin
Inspectors issue certificate based on (i) certificate provided by importer, (ii) inspector’s
physical examination, or (iii) testing results in ca se inspector has any suspicion.  In the latter case,
inspectors have the right to take samples and forward to laboratories for conformity testing.
The Ministry of Agriculture is a de facto inquiry point on phytosanitary measures and sanitary
measures (concerning livestock and livestock products)
(d) Trade-related investment measures
Lebanon does not have any trade-related investment measures.WT/ACC/LBN/3
Page 50
(e) State-trading practices (Annex 6 refers)
Lebanon notifies that the Tobacco Monopoly “Regie Libanaise des Tabacs et Tombacs”
(Regie), under the jurisdiction of the Ministry of Finance, falls under the definition of the
Understanding of the Interpretation of Article XVII of the GATT 1994 (state trading).  The Regie has
the exclusive right to (i) import tobacco leaves and tobacco products, (ii) export tobacco leaves and
tombac leaves, and (iii) produce tobacco products in Lebanon.  Furthermore, the Regie has a quotaconnected with plantation.  Annex 6 provides detailed description of the Regie.
Lebanon is currently evaluating the existence of other state trading entities in accordance with
WTO rules.   Notification regarding this matter will be provided at a later stage.
(f) Free zones
According to Articles 242 to 261 of the Decree Law on Customs of 2000, products of foreign
or domestic origin may be admitted to the free zones.  Free zones are considered outside the customs
territory of Lebanon.  No duties or taxes are charged on products when imported into, or exported
from, the free zones.  The entity investing in the free zone may impose certain fees (e.g. storage fees,
porter fees, and any other fees set for services rendered by the investing company).   Products
admitted into free zones may remain there indefinitely
Entities investing in free zones shall establish, within the scope of the free zone they invest in,
all roads and warehouses needed for the transport and storage of goods. They shall also provide forthe necessary equipment needed for the aforementioned operations. Free zones are established
through Decisions issued by the Higher Customs Council following the approval of the Council of
Ministers. The establishment Decision determines the borders of the free zone, its surface, and which
part of it may be offered for rent. Following the establishment of the free zone, special statutes
governing the investment in the free zone, is set. Free zones may be cancelled through the sameaforementioned procedure. Free zones may be established at any port (sea, land or air) or any other
internal place.  Two free zones currently exist: free zone at the Seaport of Beirut and free zone at the
Seaport of Tripoli.
Imported products destined for the establishment and /or the maintenance of the
infrastructure, buildings, warehouses, plants and factories of free zones, benefit from minimumcustoms duties.  However, such products are subject to normal duties when exiting the free zone for
consumption in the Lebanese market.  Minimum customs duties shall not apply on imported products
similar to national products.  Such products shall be determined through decision of the Higher
Customs Council after consulting the Ministry of Industry.
The following products are prohibited from admission into the free zone:
- Products subject to import prohibition (see Section IV.1.e above).
- Arms and ammunitions
- Explosive and flammable products except those needed for the exploitation of the free zone.
- Drugs, psychotrops, and inhibitors of all kinds.
- Monopolized products are only admitted to free zones according to the conditions set by the
Customs administration and monopolistic establishments or companies.
- Specific licence is required for the import into free zones of dangerous products and products
assimilated with explosives as well as the industrialization and storage of such products.
With regard to free zones, the customs authority is restricted to checking whether prohibited
products are admitted into the Free Zone.  All goods entering or existing the free zones must be
registered by the Customs Directorate for control a nd statistics purposes.  However, Customs officials
may enter the free zone whenever needed in order to check the existence of prohibited goods,WT/ACC/LBN/3
Page 51
provided that they are accompanied by a representati ve of the entity investing in the free zone and
concerned parties.
Possible operations on products admitted to free zones are the following:
- In principle, all operations aiming at changing the state of goods or their packaging in order to
facilitate their selling in the domestic and foreign market, according to the investment statute of
each free zone, are freely permitted in free zones.   According to the aforementioned rules, foreign
products may, in free zones, be mixed with other foreign, domestic or foreign products considered
as domestic. Some industrial and other transformation operations may be allowed through the
investment statute or any other further decisions. Legislation governing intellectual property shall
be applied in free zones.
- The supply of ships with all kind of sailing equipm ent is permitted in free zones. Ships that carry
more than 150 tons may also receive food supply in free zones. The application of the
aforementioned is set through Decisions of the General Customs Directorate.
Products may be subject to retail and wholesale within free zones according to conditions set
by the Higher Customs Council after consultation wi th the General Customs Directorate. The transfer
of the goods property is therefore possible within free zones. However, the consumption of such
products within the free zones is prohibited. In addition, none is allowed to live in free zones.
Products admitted to free zones may not be shipped in and out, or transported without the
approval of the entity investing in the free zone who, in turn, shall notify customs.   Products that
were subject to transformation in free zones, must carry an origin label (“free zone”), when exiting
free zones. According to Article 260 of the Decree Law on Customs, foreign products entering
Lebanon and then exported to the free zone in order to be subject to authorized operations do not
benefit from duty drawback unless exported to a fore ign country within the period set for duty return
(please see section IV.2.h above).
Table IV.10
Summary of Treatment of various Products Exiting the Free Zone
Foreign Products Lebanese ProductsProducts Made
 in the Free Zone
Exported to foreigncountries through land andto warehouses withinLebanonTransit regime
appliesTransit regime
appliesTransit regime applies
Exported to foreign
countries through the seaRe-Export procedure Re-Export Procedure Normal Export Procedure
Exported to other free zones
within LebanonGuarantees are
requiredGuarantees are
requiredGuarantees are required
Exported into Lebanon for
domestic consumptionSubject to applicable
import duties and
procedures in
LebanonSubject to applicable
import duties and
procedures in
LebanonSubject to applicable import
duties and procedures in
Lebanon
Temporary admission into
LebanonSubject to the
temporary admissionregimeSubject to the
temporary admissionregimeSubject to the temporary
admission regimeWT/ACC/LBN/3
Page 52
(g) Free economic zones
Lebanon maintains two types of warehouses that have certain features of free economic
zones: industrial warehouses and public warehouses.  Currently, there are around 100 industrial
warehouses in Lebanon.
Prohibitions and restrictions on admission of goods into customs warehouses may be set for
reasons relating to public moral, public security, public order, public health, environment, protectionof national artistic and historical wealth, protection of intellectual property or for reasons related to
the nature of the storage plants or the nature of goods and their conditions.
Customs warehouses may be located within the customs house or outside of it. However, all
customs warehouses remain under the customs control and could be administered by public or private
entities, after obtaining the customs approval.  The practical conditions needed for the functioning of
customs warehouses are set by the General Customs Director.
- Industrial Warehouses:
Industrial Warehouses (IWs) are considered to be an industrial plant under the supervision of
Customs.  Goods admitted into warehouses are subject to the regime of temporary admission of goods
into Lebanon.  Goods are temporary exempt, unde r a personal or commercial undertaking, from
import duties when imported into the IW.
Manufacturing is mandatory in IWs. Goods imported into the IW may not, in their original
form, be re-exported, offered for consumption, stored in a private warehouse, or admitted to a free
zone.  Goods admitted to an IW must undergo pr ocessing within the approved period for the IW
operation (usually one year). However, the General Customs Director may, for justified reasons,
exempt goods from mandatory industrialization and thus allow their exit from industrial warehouses
in their original form.  If the period of validity of IW expires and imported goods have not been fullyused for manufacturing, applicable duties on importe d goods into the IW must be immediately paid.
Article 240 of the Decree Law on Customs stipulates that IWs are established, upon the
request of any interested party, through Decision of the Higher Customs Council, after consulting
with the General Customs Director, specifying the nature of goods, and if required the quantity of
goods not exceeding 50 per cent of the volume of  business of the interested party. The Higher
Customs Council shall determine also the levies for supervision. The decision granting the IW statute
shall be issued within one month of the submission of request. The Higher Customs Council shall
determine the practical conditions for the functioning of IWs.
Manufactured goods in the IW may be exported to a foreign country, transferred to free zone
or public warehouse, or offered for consumption in the domestic market.
If manufactured goods in the IW are offered for consumption in the domestic market, the
importer may choose to either pay the duties on the manufactured goods at the time they are offered
for local consumption or duties on the value of imported goods used as input in the process of
manufacturing at the time they are offered for local consumption. In the latter case, the value is
determined according to the value of the foreign products used in the manufacturing process without
taking the local added value into consideration.
IW’s goods may, upon the request of the interested party, benefit from tariff preferences
applied on similar goods according to current treaties, provided that the local added-value of the
goods exceeds 40 per cent.WT/ACC/LBN/3
Page 53
Wastes resulting from the manufacturing process may be exported, destroyed or offered for
local consumption. In the latest case, wastes shall pay duties according to their conditions and the
effective rate applicable at the moment they are offered for consumption.
No duties apply if manufactured goods in the IW are exported to foreign countries.  Transit
regime applies when manufactured goods in the IW are transferred to free zone or public warehouse.
No special treatment or exemptions are provided for establishing as an IW.  Any industrialist
or industrial establishment may establish an IW by applying to the Higher Customs Council. No
special requirements are needed.
The origin of goods produced in industrial warehouses is determined according to the local
rules of origin.  In order to be exported or offered for local consumption as goods of Lebanese origin,
goods produced in IW shall have at least 40 per cent Lebanese added-value for benefiting from
preferential treatment set in treaties.  The Ministry of Industry attests the origin in such case.
- Public Warehouses:
Goods stored in public warehouses are considered as if they were outside of the Lebanese
territory with regard to duty collection. Admission of goods into public warehouse, temporary
suspends the payment of customs duties.  Goods are not subject to any import duties when imported
into the public warehouse. Public warehouses are licensed by Higher Customs Council and are under
constant supervision of Customs.  Goods are exempt, under a personal undertaking, from importduties when imported into public warehouses.  Goods may remain up to 2 years with possible
extension.
When exiting such warehouses, goods are subject to the same regime applied on imported
goods. If such goods are offered for local consumption, they shall pay the applicable duties according
to their value and the current tariff rate at the moment of registration of the declaration offering suchgoods for local consumption.
The following operations are allowed only if the products will be re-exported or sent to free
zone:
- mixing foreign products
- mixing local or foreign products that acquired this quality and foreign products
- labeling new products
The following operations are allowed for other purposes (transit, temporary import, offer for
consumption  in Lebanon, export to other warehouse or free zones):
- unpacking
- changing containers
- repackaging
- operations to preserve or improve goods
Mixed products that contain Lebanese input shall pay duties only on their foreign part, if
offered for local consumption.
Upon expiration of period of public warehouse, goods must either be re-exported or subject to
applicable duties (such goods may then enter Lebanon).  Re-exported goods are not subject to any
export duties.WT/ACC/LBN/3
Page 54
(h) Trade-related environmental policies
According to Law No. 64/88 dated 12 August 1988 titled Protection of the Environment
against Pollution Resulting from Harmful Waste and Dangerous Products, importers have to prove to
the authorities that waste resulting from imported products can be treated and disposed of.  Article 5
of the same Law states that the import of such products may be regulated, prohibited or subject to
licensing and Article 6 of the same law, totally prohibits the import of:
- nuclear waste and residues,
- waste and residues polluted with nuclear rays,
- waste and residues which contain poisonous chemical components, and
- waste and residues that constitute danger to public health.
The aforementioned Law classifies products into categories: non-dangerous and dangerous,
according to the English Law No 7/10/1975.  In addition, Lebanon adopted through Law No. 387
dated 4 November 1994 the Basil Convention connected with the movement of dangerous wasteacross borders, which was signed on 22 March 1989.  According to Law No. 64/88, several Decrees
and Decisions prohibited the import of certain products for environmental reasons.  Visas and licenses
are also required on certain imports for environmental reasons.  Ministry of Environment Decision
No. 71/1 dated 19 May 1997 on the import of waste contains the lists of banned products and those
that need entry visa for environmental reasons (please see Table A10.1 for list of prohibited goods forenvironmental reasons and A10.3 in Annex 10 for list of imports requiring visas for environmental
reasons).
No environmental restrictions currently exist with regard to the export of goods.
In general, Lebanon applies restrictions stipulated in international conventions ratified by the
Lebanese Republic via the Ministry of Environment.
(i) Mixing regulations
Lebanon does not have any mixing regulations.
(j) Government-mandated counter-trade and barter
Lebanon does not maintain any government-mandated counter-trade and barter
(k) Trade agreements leading to country-specific quotas allocation
Lebanon does not have any trade agreements leading to country-specific quotas allocation.
(l) Government procurement practices, including general legal régime and procedures for
tendering, dealing with tenders and award of contracts
General Legal Regime
The following legal texts set the general framework regarding government procurement:
- Decree No. 2866 dated 16 December 1959 and its amendments of 1962 and 1963 (the regulation
of Tenders) govern bids and tenders in connection with all State entities except the Ministry of
National Defense, the Internal Security Forces, and the General Security Body.  Article 2 of this
Decree states that bids and tenders conducted by Municipalities, public institutions, and
independent utilities should be subject to this Decree provided this Decree does not contradict
with their specific regulations.WT/ACC/LBN/3
Page 55
- General accountancy law executed through Decree No. 14979 dated 30 December 1963 (Articles
121 to 157).  This law outlines methods of procurement.
- Articles 22 to 24 of Decree No. 2460 dated 9 November 1959 established the Administration of
Tenders to conduct bids according to current laws and regulations.  The Administration of
Tenders is affiliated with the Central Inspection Body under the Council of Ministers.  It consists
of a Tendering Bureau may establish Tendering Committees to conduct specific procurements.
- Articles 363, 595, and 684 of the Criminal Code sets penalties for violations of procurement
legislation
In addition to the general framework, many state entities have specific legislation to deal with
specific subjects governing their own bids and tenders.   For procurement using funds provided by
international donors, the Council of Development and Reconstruction may have to follow, within the
context of Lebanese laws, specific procurement procedures recommended by the donor.
Provisions Concerning Treatment of Foreign Suppliers and Products
The legal regime is largely silent on the participation (or lack) of foreign bidders except for
discretionary participation in certain Customs related procurements (Article 14 of decree No. 1163
dated 24 October 1983).  In practice, however, foreign suppliers are not prohibited from participation
in government procurement provided they are established in Lebanon in accordance with Lebanese
laws.  Lebanon, de facto, does not discriminate among foreign suppliers and provides, in general,foreign suppliers a treatment equal to Lebanese suppliers in the context of government procurement.
A number of legislation provide preferences for Lebanese products such as:
- Article 131 of the General accountancy law grants a 10 per cent preference for Lebanese products
in bids; the list of products and their qualifications are set through Council of Ministers decrees.
- Law No. 147 dated 29 October 1999 reactivated Decree Law No. 127/77, which provided 15 per
cent margin of preference for Lebanese products over foreign products. The preference is valid
until 29 October 2002.
- Articles 66-67 of the Decision No. 11/2 dated 23 March 1988 stipulate specific conditions for bids
related to the company of the port of Beirut. Articles 66 and 67 edict a preferential treatment for
offers based on Lebanese products. The percentage of this preferential treatment is to be specifiedby the General Directorate for Investment per suggestion of the Company.
- Article 98 of Decree No. 2981 dated 19 May 1980 concerning the financial status of the Council
for Development and Reconstruction, Article 99 of the Decree No 3410 dated 17 April 1993
concerning the financial status of the National Fund for Displaced, Article 30 of the Decree No
4113 dated 1 July 1981, concerning the financial status of the Council of the South, and Article 91of the financial status of the Water Company of Tripoli stipulate preferential treatment for offers
based on Lebanese products.
The TAYSIR agreement among Arab countries requires signatories to provide preferences to
Arab products in conducting government procurement.
Summary of Government Procurement Procedures
Government procurements are, generally, conducted through Tendering (public and
restricted), request for bid, mutual agreement, or by virtue of declaration or receipt.  These aredescribed in the General Accountancy Law.
- Public Tendering
Advertisement for public tendering is required in  the Official Gazette and in three local and
daily newspapers.  A deadline for accepting bids, ranging from 5 to 15 days, is specified in theWT/ACC/LBN/3
Page 56
advertisement.  The Administration of Tenders must set the conditions and terms of tenders. Specific
Committees, created by the Administration of Tenders, monitor the tendering process.  In general, the
contract is awarded to the candidate who offers the lowest price and exceptionally to the candidate
who submits the best offer.  If the offers are equal, the Public Tendering must be restarted, but only
among the previous candidates. If the offers remain equal, the winner will be chosen through a lot.
However, a contract is not signed until ratification is secured from the relevant state body, whose rightremains discretionary regarding ratification.  In case of no ratification, the winner has the right for a
judicial recourse.
- Restricted Tendering
This type of tendering is limited to a particular category of candidates, depending on the
nature of required work, services, or products.  The Administration of Tenders must clearly specify
the qualifications and required competence of candidates, in addition to all conditions related to the
execution of the work or the required products or services.   The same procedures, as PublicTendering, apply.
- Request for Bids
The Request for Bids is subject to the same rules as public Tendering with the following
exceptions:
- Instead of advertisement, the Administration of Tenders notifies parties considered qualified to
execute the transaction.
- For all transactions whose value do not exceed LBP 100 Million, the concerned state body may
conduct the Request for Bids by forming a special committee for this purpose through a
ministerial decision.  Certain legislation governing the procurement of certain entities specifies
special rules connected with non-divisibility of transaction.
- The General Accountancy Law permits the usage of Request for Bids when the value of the
transaction does not exceed LBP 100 Million with certain exceptions.  Request for Bids may be
used for transaction exceeding LBP 100 Million in the following cases per decision of the
relevant Minister:
- When the transaction is carried out as a trial or under study;
- When the transaction involves procurement of products and crops at the place of production
due to its special characteristics;
- When the transaction involves transport, shipment, and insurance;
- When the transaction involves equipment, work s or services for which no offers have been
made during the Public Tendering or for which only unacceptable offers were made;
- When it is not possible to use the normal procedure of tendering due to urgent situation; or
- When it is impossible to use the normal procedure of tendering because of the nature of the
equipment and technical works involved in the transaction.
Mutual Agreement
This procedure permits state bodies to select a contractor without competitive tendering.
According to Article 147 of the General Accountancy Law, the Administration of Tenders may
conclude mutual agreement contracts under many circumstances including the following:
- When the transaction involves equipment or works that must be kept secret or for reasons of
public safety based on ministerial recommendation;
- When the transaction involves equipment or products available from one supplier;
- When the transaction involves works, products or equipment produced by disabled, provided that
their cost do not exceed the current cost in the market for similar products or work;WT/ACC/LBN/3
Page 57
- When the transaction involves patented products;
- When the public institutions or municipalities may execute the transaction;
- When the transaction may be granted to foreign Governments or institutions linked to those
Governments.  In these cases, the contracting party is exempted from conditions related to
residence, guarantee, penalties and delivery terms;
- When the Council of Ministers, per suggestion of the relevant Minister, decides to conduct the
transaction through the mutual agreement procedure;
- When the state body is unable to handle transactions of technical nature, regardless of value; or
- When the transaction involves equipment a nd services provided through international
organizations.
Transaction by Virtue of Declaration or Receipt
According to Article 151 of the General Acco untancy Law, the Administration may use this
procedure in the following cases:
- When the value of the transaction does not exceed LBP 750 thousand;
- When the price of the product is set by the state body or any other accredited International
organization and when it is impossible for the state body to have lower prices.  No limit is
specified in legislation; or
- When the transaction involves renting public work vehicles according to a general tariff set by the
relevant minister.  No limit is specified in legislation.
(m) Regulation of trade in transit
Articles 180 to 194 of the 2000 Decree Law on Customs set the general rules for trade in
transit.  There are two types of transit procedures: normal and international transit.
Normal Transit:
- Conducted through all routes at the responsibility of shipper
- Customs duties shall be deposited as a guarantee or a guaranteed undertaking must be signed
covering all guarantees required by Customs
- Normal customs declaration and inspection procedures apply
- The Higher Customs Council, after consulting with the General Customs Director, determines the
cases where the normal declaration may be substituted by a simplified declaration.
International Transit:
- Restricted to railway companies and authorized transport companies through specific conditions
and routes determined by Higher Customs Council and according to the treaties signed with the
concerned countries.
- A guarantee is required
- Simplified declaration and inspection procedures apply unless a fraud is suspected.
Article 180 of the Decree Law on Customs stipulates that foreign goods transiting Lebanon
do not have to pay customs duties. Such goods are also exempted from the prohibitions applied on
imported and exported goods. However, the following goods may not benefit from the transit statute:
(i) goods that are specifically excluded from this statute according to Lebanese Laws, regulations and
decisions, and (ii) goods excluded from transit ac cording to valid international agreements such as
goods with false labels about the goods foreign origin, goods illegally carrying commercial name or
trademark protected in Lebanon, or goods with labels  giving the impression that they were made in
Lebanon.WT/ACC/LBN/3
Page 58
The following controls apply on transit through Lebanon (for details see Table 10.4 in
Annex 10):
Table IV.11 Summary of Measures on Transit
Type of Control Number of Tariff Groups
Prohibitions 17
Permit 9
Advance permit 79
Visa 1
Health Certificate or Visa 53
4. Policies affecting foreign trade in agricultural products
(a) Imports -  i.e. comprehensive description of the types of border protection maintained:
customs duties and/or any other border measures
In 1999, Lebanon implemented tariffication in the agricultural sector.  Customs duties are the
main type of border protection.  Please see Table A1.45 in Annex 1 for trade-weighted average importduties on agricultural goods.  In addition to customs duties, Lebanon maintains a number of  border
measures on the import of around 200 agricultural goods or categories of goods including
prohibitions, visa, health certificate, canning condition, veterinary certificate, certificate of origin of
seeds and seedlings, permit, advance permit, advance licence, certificate of product specialization, and
local laboratory analysis.
(b) Exports - i.e. description of, and the budgetary expenditure and any revenue foregone
involved in each of the export subsidy measures in place
Lebanon currently maintains export subsidies in the agriculture sector amounting  to
approximately US$33 Million.
(c) Export prohibitions and restrictions
Lebanon applies a number of measures on the export of around 90 agricultural goods or
categories of goods including prohibitions, health certificate, visa, conformity and export certificate
for quality verification for all food products of plant origin, veterinary certificate, and advance
licence.
(d) Export credits, export credit gu arantees or insurance programmes
There are no export credits or export credit guarantees connected with the export of
agricultural products.
Decree No. 2541 issued on 12 July 1985 called fo r the establishment of the Lebanese Exports
Insurance Institute, under the custody of the Ministry of Economy and Trade.  The Institute
compensates exporters for losses incurred as result of risks of no or delayed payment at the country of
importation or payment in currency other than agr eed-upon in the contract.  Such Institute, however,
was never established.WT/ACC/LBN/3
Page 59
(e) Internal policies - i.e. description of, and the budgetary expenditure and any  revenue
foregone involved in each of the domestic support measures in place
Most agricultural subsidies fall in the Green Box category.  Lebanon does not maintain any
Blue Box subsidies.  The main subsidies under the Amber Box are price support for wheat, and
tobacco.  The Government purchases tobacco from farmers at prices higher than international prices.
Please see item IV.5.b below for special regime for wheat and sugar.
Furthermore, Lebanon has a number of other agricultural subsidies including:
- The Government of Lebanon provides interest rate subsidies (7 per cent discount for the loan
portion up to LBP 5 Billion or the equivalent and 5 per cent discount for the loan portion above
LBP 5 Billion or the equivalent and up to a ceiling of LBP 15 Billion or the equivalent) for loans
provided by banks, financial institutions, and leasing companies to agricultural establishments
provided that the loan is issued after 10 April 1997 and that is fully invested in Lebanon to
finance agricultural projects (Banque Du Liban Decision No. 7743 dated  1 February 2001).  Theduration of the loan should be between five and seven years.
- Kafalat provides loan guarantees (maximum 75 per cent of the value of loan including principal
and interest) to Small and Medium Size enterprises (less than 20 employees) to finance projects in
the agriculture sector.  The amount of loan should not exceed LBP 100 Million or its equivalent in
foreign currency. (Law No. 24 dated 23 February 1999).
Lebanon is in the process of preparing ACC/4 (Information On Domestic Support and Export
Subsidies in Agriculture), which will details all agricultural subsidies.
5. Policies affecting foreign trade in other sectors
(a) Textiles regime
Exporters of textiles from Lebanon to the European Union must obtain a certificate of origin
from the Ministry of Industry that must be certified by Lebanese Customs according to special form
EURO-1.
A number of textile goods are subject to import visa, import permit, export permit, and export
advance licence, and import fumigation certificate. There are no other special policies or requirements
connected with textiles regime.
(b) Policies affecting foreign trade in other major sectors
Lebanon has a special import regime for wheat, implemented by the Cereal and Sugar Beet
Office at the Ministry of Economy and Trade (CSBO):Wheat and derivatives (ex 1001.00). Any
person may import wheat and its derivatives.  However, The importer must purchase 25 per cent of
the total quantity from the CSBO (at prices set by the CSBO which are higher than the internationalmarket) and 75 per cent from the international market.  The CSBO purchases its Wheat from
Lebanese farmers at prices higher than international market.  If there is no sufficient domestic supply
to match the imported quantity, the GOL will procure wheat from international markets through open
tenders to match imports by private persons.  If importers of wheat decide to re-export their wheat, a
reimbursement (a proportion of 25 per cent of the value of the re-exported quantity) may be returned
by the CSBO upon return of the equiva lent wheat quantity to the CSBO.WT/ACC/LBN/3
Page 60
V. TRADE-RELATED INTELLECTUAL PROPERTY REGIME
1. General
(a) Intellectual property policy
The Lebanese Republic's intellectual property policy is in transition.  Many of the country’s
intellectual property laws are contained in a 1924 Law No. 2385/24 titled Laws and Systems of
Commercial and Industrial Property (“1924 Law”) which originally covered patents, industrialdesigns, trademarks, copyrights, and unfair compe tition.  However, over the past two years, the
government has been developing separate, modern intellectual property laws, including new copyright
and patent laws which supersede corresponding provisions in the 1924 Law.   The ongoing legal
reforms serve two related policy goals: (1) compliance with the Agreement on Trade-Related Aspects
of Intellectual Property; and (2) extending protection to newer kinds of intellectual property, such as
semiconductors, trade secrets, and plant varieties.
As a member of the World Intellectual Property Organization, Lebanon is committed to
protecting intellectual property rights and raising public awareness about the importance of this
protection.
(b) Responsible agencies for policy formulation and implementation
The Ministry of Economy and Trade is responsible for overseeing the review and revision of
laws, and is involved in the development of new intellectual property laws.
The Intellectual Property Protection Office, under the Ministry of Economy and Trade, is the
agency, commissioned by law, empowered to protect intellectual property concerned with the rights
of authors and industrial property.
The Lebanese Customs is responsible for enforcement of intellectual property rights at the
border.
(c) Membership of international intellectual property conventions and regional or bilateral
agreements
Lebanon is a Member of the following conventions:
- The Convention Establishing WIPO
- The Paris Convention for the Protection of Industrial Property (London Act of 1934)
- The Berne Convention for the Protection of Literary and Artistic Works (Rome Revision of 1928)
- The Madrid Agreement For the Repression of False or Deceptive Indications of Source on Goods
(London Text)
- The Nice Agreement Concerning the International Classification of Goods and Services for the
Purposes of the Registration of Marks
- The Geneva Convention for the Protection of Literary and Artistic Works (1952)
- The Rome Convention for the Protection of  Performers, Producers of Phonograms, and
Broadcasting Organizations (1961)
(d) Application of national and m.f.n. treatment to foreign nationals
Lebanon’s intellectual property laws generally accord protection in a non-discriminatory
manner, in conformity with TRIPS Agreement Articles 3 and 4.  This is true of the 1924 Law
covering industrial designs, trademarks, and unfair competition; the 1999 Copyright Law; and the2000 Patent Law.WT/ACC/LBN/3
Page 61
(e) Fees and taxes
Lebanon maintains the following fees:
- Patent fees (Table V.1 below)
- Industrial Drawings and design fees (Table V.2 below)
- Trademark fees (Table V.3 below)
- Copyrights and related work fees (Table V.4 below)
Fees apply equally on foreign and domestic persons.
In addition, a 5 per cent reconstruction fee on the total amount of fees is collected.
Table V.1 Patent Fees
Service Fee (LBP)
Annual instalments for invention certificates
 Deposit Fees First Year Second Year
 Third Year
 Fourth Year Fifth Year Sixth Year Seventh Year Eighth Year
 Ninth Year
 Tenth Year Eleventh Year Twelfth Year Thirteenth Year
 Fourteenth Year
 Fifteenth Year Sixteenth Year Seventeenth Year Eighteenth Year Nineteenth Year
 Twentieth Year50,000
100,000150,000
200,000
250,000300,000350,000400,000450,000
500,000
550,000600,000650,000700,000
750,000
800,000850,000900,000950,000
1,000,000
1,050,000
Certified copy of minutes of filing 250,000
Certified copy of patent 50,000
Registration of sale or transfer 90,000
Photocopy of sale registration, hachuring sale, or certification of no such sale or
hachuring with respect to a certificate of invention32,000
Surtax for late payment of annual instalment 100,000
Publication in the Official Gazette LBP 5,000/six word
with other specific for
formatting
Temporary protection for patentable inventions in public fairs and exhibitions Set in 1973 Budget, but
never applied
Fee for exhibitor’s registration certificate Set in 1973 Budget, but
never appliedWT/ACC/LBN/3
Page 62
Table V.2 Industrial Drawing and Design Fees
Service Fee (LBP)
Registration of:
1 to 100 drawings or samples 200,000
Each additional hundred or fraction of a hundred drawings or samples 100,000
Each additional drawing or sample deposited as part of the first hundred 9,000
Each additional drawing or sample deposited as part of the second hundred 4,800
Each additional drawing or sample deposited as part of the third hundred 3,200
Opening or classifying deposited drawings and samples: 3,200
Application to open drawings or samples during the first five years after
deposit200,000
Additional fee for each of the first fifty drawings or samples 17,000
Additional fee for each drawing or sample over fifty 9,000
Application to open or classify a deposit at the termination of the second
five-year term following the first deposit200,000
Additional fee for each drawing or sample 50,000
Extensions of deposits:
Application for extension of deposit for an additional 25 years 300,000
Additional fee for each drawing 100,000
Photocopy of each drawing or sample deposited 32,000
Publication in the Official Gazette LBP 5,000/six word
with other specific for
formatting
Revenue stamp for each registration certificate 100,000
Temporary protection for drawings and designs in public fairs and exhibitions Set in 1973 Budget, but
never applied
Fee for exhibitor’s registration certificate Set in 1973 Budget, but
never applied
Table V.3 Trademark Fees
Service Fee (LBP)
Registration (for each class) of:
     Individual Trademarks
For 15 yearsFor 30 years
For 45 years
For 60 yearsRenewal of filing every 15 years250,000
500,000
750,000
1,000,000
250,000
     Collective Trademarks
For 40 yearsFor 45 yearsFor 60 years
Renewed filings every 15 years250,000
280,000340,000
520,000
Registration of transfer of trademark ownership 90,000
Surtax for late registration of transfer of trademark ownership 50,000
(for each 2 month
period)
Other copies or certificates 32,000
Temporary protection for trademarks in public  fairs and exhibitions Set in 1973 Budget, but
never applied
Fee for exhibitor’s registration certificate Set in 1973 Budget, but
never appliedWT/ACC/LBN/3
Page 63
Service Fee (LBP)
Registration (for each class) of:
Publication in the Official Gazette LBP 5,000/six word
with other specific forformatting
Table V.4 Copyright and Related Work Fees
Service Fee (LBP)
Registration of:
Published works 50,000
Cinematographic works, videos and audio recordings 175,000
Daily or other periodical publications (for one year) 75,000
Photocopies of maps, postcards, or photographsDaily or other periodical publications (1 item)25,000
All other works 50,000
Registration of a contract related to a deposited work 50,000
Photocopy of a registration certificate 25,000
Publication in the Official Gazette LBP 5,000/six word
with other specific for
formatting
Revenue stamp for each registration certificate 100,000
2. Substantive standards of protection, incl uding procedures for the acquisition and
maintenance of intellectual property rights
The 1924 law currently governs industrial designs and trademark rights, as well as unfair
competition.   Various legislation amended the 1924 Law and related to miscellaneous matters such as
fees and publication.  A new Patent Law, which supe rsedes patent provisions in the 1924 law, governs
patents, lay-out designs, plant varieties and trade secrets.  The Protection of Copyright and Artistic
Property Act of 1999 governs rights of copyright and neighbouring rights.
(a) Copyright and related rights, including rights of performers, producers of phonograms
and broadcasting organizations
The 1999 Copyright Law extends copyright protection to “all human intellectual products,
whether written, photographic, sculptured, handwritten, or oral, regardless of their value, importance,
aim, or manner or form of expression.”  A non- inclusive list of covered works includes computer
programs.  The Law specifies that protection does not extend to certain categories of works: daily
news, legislative materials, public speeches, thoughts and abstract scientific facts, and historic
folkloric works.  The same law extends protection to the works of phonogram producers, broadcastingorganizations, and performers.
Authors’ economic rights subsist until fifty years after the author’s death.  Moral rights are
protected in perpetuity.  Performers’ rights continue for fifty years counted from the end of the year of
the performance.  Producers of phonograms enjoy protection for fifty years effective from the end of
the year in which the recording was first made.  Broadcasting organizations are granted protection for
fifty years from the end of the year in which the broadcast took place.
There are no procedures for the acquisition and maintenance of these rights, since they arise
by virtue of creation.  However, the 1999 Copy right Law includes optional procedures for the
registration of copyrighted and related works.WT/ACC/LBN/3
Page 64
(b) Trademarks, including service marks
The 1924 Law protects “names written in a way which distinguishes them from others, titles,
nomenclatures, symbols, stamps, letters, protruding marks and drawings, small drawings and figures,
in general, any sign of any kind intended to brin g benefit to the consumer, the factory owner and the
dealer, by distinguishing between things and show ing the identity, source, origin of goods, and the
industrial, commercial or agricultural product, or the products of forests and metals.”   Both individualand collective marks are recognized (service marks and well-known marks are not mentioned in 1924
Law).  However, well-know marks are protected in Lebanon under the Paris Convention.  In addition,
Lebanon issued  Law No. 243 dated 3 March 1983 to protect service marks.
The initial trademark protection term is 15 years, and is renewable indefinitely in 15-year
increments.
Protection is acquired through filing.  Filing is also required for renewal.  Use of a registered
mark is not required.
(c) Geographical indications, including appellations of origin
Protection is provided, indirectly, via the country’s membership in the Madrid Agreement For
the Repression of False or Deceptive Indications of Source on Goods.
(d) Industrial designs
The 1924 Law protects industrial drawings and designs, which are new and original.  A non-
inclusive list of covered works includes textiles containing illustrated or sewn paintings.
The initial industrial design protection term is 25 years and is renewable for a single 25-year
term.  However, if the deposit is secret, then the initial protection is 5 years and is renewable for a
single 25-year term.
Protection is acquired through filing.  However, filing alone does not perfect ownership
rights; full ownership arises upon use of the drawings or designs. There are no opposition procedures.
Filing is also required for renewal.
(e) Patents
Under the 2000 Patent Law, inventions are subject to protection if they are new, involve an
inventive activity, and are industrially applicable.  Specifically covered are products; procedures; newapplications of known procedures or methods ; new sets of known procedures or methods;
microorganisms; and newly invented or discovered  botanical products.  Patent protection does not
extend to inventions violating the public order or public morals, or to the following:
Discoveries, scientific theories, and abstract mathematical curricula that do not have an
industrial application;
Principles and methods related to the practice of pure mental activities, economic or financial
scopes, or to the field of playing.
Medical treatment or diagnosis methods related to humans or animals, provided that the
products and equipment used in the application of these procedures are excluded.
The patent protection term is 20 years, calculated from the filing date.WT/ACC/LBN/3
Page 65
Filing is required for protection.  There are no opposition procedures.  Applications are
regarded as accepted unless the applicant is notified that the invention falls into one of the non-
protected categories listed above. Patents are issued without guarantee of the “correctness of the
invention, its value, novelty, the extent of its industrial applicability or inventive activity, or of the
sincerity or accuracy of its description.”  To maintain the patent, annual fees must be paid.
Compulsory licensing provisions apply.
(f) Plant variety protection
The 2000 Patent Law applies patent protection to plant varieties.  It incorporates four
protection conditions - newness, distinctiveness, uniformity, and stability.
(g) Layout designs of integrated circuits
The 2000 Patent Law includes ten articles related to layout designs of integrated circuits.
Protection is provided to final or intermediate topographies, which represent an intellectual activity of
the inventor, as long as they are not common.
The protection term is 10 years, calculated from the deposit date or from the date of the first
commercial exploitation.
Protection is acquired by deposit.  The deposit loses its effectiveness if the subject topography
is not exploited within a fifteen-year period starting from the date of fixation or the first coding.
(h) Requirements on undisclosed information, including trade secrets and test data
The 2000 Patent Law covers trade secrets and test data.  It prohibits the unauthorized
disclosure or use of secret information which (1) was lawfully obtained by its owner; (2) has
industrial or commercial value resulting from its confidentiality; and (3) has been the subject of
appropriate precautions to maintain its confidentiality.  The Law specifically includes manufacturing
methods and research and test results as confidential information.  The trade secret article applies toinformation submitted to public agencies for purposes of obtaining approval on pharmaceutical
formulations and agro-chemical products.
(i) Any other categories of intellectual property
The 1924 Law contains two Articles (97 and 98) that prohibit unfair competition.
3. Measures to control abuse of intellectual property rights
The 2000 Patent Law includes provisions permitting compulsory licensing on various grounds
largely in line with Article 31 of WTO TRIPS agreement.
4. Enforcement
(a) Civil Judicial Procedures and Remedies
Civil remedies for infringement of all kinds of intellectual property include fines, seizure,
destruction of infringing materials, and publication of rulings.  The 1999 Copyright Law also provides
for injunctions and compensatory damages.WT/ACC/LBN/3
Page 66
(b) Provisional measures
The 1924 Law permits various authorities to identify and seize infringing goods, whether or
not the injured party lodges a complaint.
The 2000 Patent Law is more specific, empowering judicial and prosecutorial bodies, at the
request of a rightholder, to take “necessary precautionary measures” in cases where infringement
appears imminent.
The 1999 Copyright Law permits “all necessary provisional measures” in cases where there is
fear of possible infringement.  Temporary seizure is permitted to preserve evidence.
(c) Any administrative procedures and remedies
According to the 1924 Law, Law No. 75/99 (on Copyrights), and Law No. 240/00 (on
Patents), the Intellectual Property Protection Office at the Ministry of Economy and Trade may, based
on complaints or its own initiatives, inspect suspected violators, take samples of products, and prepare
report to be used before the court which will handle the case.  Remedies include monetary damages,seizure of products, and imprisonment.  (Please see Articles 50-58 of Law No. 240; Articles 99-136 of
Decision No. 2385; and Articles 81-97 of Law No. 75).
(d) Any special border measures
Articles 63, 65, 66, 181, 197, of the 2000 Decree Law on Customs requires border measures
for ensuring intellectual property protection.
The 1999 Copyright Law prohibits the importation, warehousing, entry into the free zone, or
transit of “audio-records and forged work for recording, or any work that is protected under the
Copyright Act,” and adds that such works will be confiscated “wherever they are found.”
(e) Criminal procedures
The 1924 Law, the 1999 Copyright Law, and the 2000 Patent Law establish fines and
incarceration periods for certain types of infringement
5. Laws, decrees, regulations and other legal acts relating to the above
The following laws, decrees, regulations, and other legal acts governs the intellectual property
regime in Lebanon:
- Resolution No. 2358/LR issued on 17 January 1924, amended by the Law of 31 January 1946,
Concerning Laws and Systems of Commer cial and Industrial Property in Lebanon.
- Resolution No. 141/LR issued on 28 June 1934 Concerning the Application of The Berne
Convention Agreement to Eastern Countries under the French-Mandate Authority.
- Resolution No. 24/LR issued on 27 January 1936 Concerning the Exemption from Legalization of
Proxies Required for Registration Under Resolution No 2385/1924.
- Resolution No. 170 issued on 6 December 1937 Concerning Determination of Tariff of Fees,
Tolls and Revenues of the Bureau of Protection of Commercial Industrial Property.
- Resolution No. 152/LR issued on 19 July 1939 Concerning the Application of the Paris
Convention for the Protection of Industrial Property and the Madrid Agreement for the
Repression of False or Deceptive Indications of Source on Goods.
- Resolution No. 177 issued on 23 March 1942 Concerning Increase of Duties and Fees Due to the
Bureau of Protection of Commercial and Industria l Property Provided for in Resolution No. 170.WT/ACC/LBN/3
Page 67
- Decree No. 304 issued on 24 December 1942, Articl es 25 and 27 (Commercial Code provisions
concerning the registration of marks and patents in the Register of Commerce.
- Criminal Code No. 340 issued on 1 March 1943, Articles 701 to 721 (related to the imitation of
marks and labels of identification in industry and trade).
- Law issued on 14 December 1959 Concerning the Authorization to Ratify the Nice Agreement
Concerning the International Classification of Goods and Services for the Purposes of theRegistration of Marks.
- Resolution No. 83 issued on 29 January 1960 Conc erning Conditions Required to Establish a
Lebanese Industry or Business Having a Foreign Mark Registered in Lebanon.
- Resolution No. 292 issued on 7 July 1960 Concerning Marks of Products Sold in Lebanon.
- Resolution No. 4/80 issued on 7 April 1980 Concerning the Increase of Duties and Fees Due to
the Protection of Commercial, Industrial, Literary, Artistic and Musical Property.
- Law No. 14/87 issued on 4 May 1987 Concerning Duties and Fees Due for the Publication of
Trademarks and Patents in the Official Gazette.
- Law No. 89 issued on 7 September 1991 Concerning the Duties and Fees Due for the Publication
of Industrial Designs and Patents and Literary and Artistic Property in the Official Gazette.
- Law No. 75/99 issued on 13 April 1999 Concerning Protection of Literary and Artistic Property.
- Law No. 240 issued on 7 August 2000 Concerning Patents.
- Decree Law on Customs of 2000.
In addition, various new specialized intellectual property laws are in the drafting stage.
6. Statistical data on applications for and grants of intellectual property rights as well as
any statistical data on their enforcement
Statistical data on applications and grants intellectual property rights is summarized in Table
V.5.  Please note that Lebanon has a deposit system; thus, all applications are granted.  There are no
statistics on enforcement. Such information is scattered in the court system.
Table V.5 – Statistical Data on Grants of Intellectual Property Rights
1991 1992 1993 1994 1995 1996 1997 1998 1999
Patents 25 50 36 69 67 58 77 89 70
Marks 1,944 2,700 2,650 2,457 3,028 3,409 3,485 3,719 2,715
Industrial Samples 10 82 41 36 64 58 97 62 81
Author's and other related rights 42 35 19 32 46 60 44 55 52
Note that 90 per cent of these registrations belong to foreign nationals.
VI. TRADE-RELATED SERVICES REGIME
1. General
Services (including trade and construction) in the Lebanese economy constitute
approximately 70 per cent of GDP.  Around 76 per cent of the total workforce is employed in the
service sector according to 1997 statistics.  Trade, construction, tourism, telecommunications, and
financial services are the most prominent services.
With very few exceptions, Lebanon provides equal treatment to foreign and domestic service
suppliers, once established in Lebanon (please see section VI.3.g below).  A limited number of
existing measures are inconsistent with MFN treatment (please see section VI.4 below).
As for market access, there are limitations on the number of shares owned by foreigners in
banks, brokerage firms, leasing companies, companies managing mutual funds, and financial
institutions established as joint stock companies.  Foreign participation is also limited in maritimeWT/ACC/LBN/3
Page 68
agencies.  However, there are no limitations on opening branches of foreign companies for all
aforementioned services.  Foreign participation is totally prohibited in media-related companies and
housemaid supply agencies.  In addition, many works and professions are reserved for Lebanese.  For
more details, please see Section VI.3.a below.
Many services are subject to licensing, registration, or declaration.  Please see Tables A7.1-3
in Annex 7.  Non-state bodies (e.g. orders) are mainly in charge of registration and in certain casesstate bodies consult non-state bodies prior to issuance of licenses.  In general, state bodies responsible
for issuing licenses for a particular activity are also responsible for supervising it.  Technical
standards and regulations exist primarily for health and safety reasons.
The lists of main laws, decrees, decisions, and other legal instruments affecting trade in
services are summarized in Section 5a of Annex II.
Lebanon is in the process of preparing ACC/5 (Information on Policy Measures affecting
Trade in Services).
2. Policies affecting Trade in Services
(a) Government departments, agencies, professional associations or other bodies with
authority or a role relevant to the conduct of service activities
Table VI.1 and Table VI.2 below outline respectively the roles of state and non-state bodies
with regard to regulating the conduct of service ac tivities.  For more specific details regarding the
roles of state and non-state bodies, please see Tables A7.1 and A7.2 in Annex 7.
Table VI.1 - State Bodies that have regulatory
role relevant to the conduct of service activities
Body Role
Banque Du Liban Licensing for banking and financial related activities (except
insurance).
Banking Control Commission (BCC) Control, audit and supervision of banks and financial institutions.
Council of Ministers Licensing and classification of tourism projects.
Higher Accounting Council Supervision of the implementation of accounting norms and
rules, modernization of rules and norms.
Higher Banking Commission (HBC) Setting and applying penalties in connection with banks,
financial institutions, and banks’ auditors.
Higher Customs Council Licensing of customs brokers.
Ministry of Agriculture Supervision, inspection, control, licensing and issuance of
permits.
Ministry of Economy and Trade IP protection, pricing, profitability control, inspection, sales
regulation, registration, declaration of activity, licensing andcontrol.
Ministry of Energy and Water Pricing, licensing and supervision.
Ministry of Environment Setting environmental conditions and classification.
Ministry of Finance Tax imposition, collection, auditing, registration, licensing,
issuance of permits, notification and supervision.
Ministry of Information Licensing and setting standards.
Ministry of Interior Licensing and issuance of permits.
Ministry of Labour Issuance of work permits and declarations.
Ministry of Education and HigherEducationIssuance of permits.
Ministry of Telecommunications Licensing and setting telecommunications and postal tariff rates.WT/ACC/LBN/3
Page 69
Body Role
Ministry of Public Health Issuance of approvals for compliance with health standards,
licensing, issuance of permits, supervision, and inspection.
Ministry of Public Works and Transport Licensing, issuance of permits, supervision, setting transport
tariffs and fees, and registration.
Ministry of Tourism Licensing, controlling prices, supervision, inspection,
classification, setting standards, and registration.
Mouhafez Licensing and pre-approvals for licenses.
Municipalities Licensing and declarations.
The National Establishment forGuarantee of Investments (linked to theMinistry of Finance)Mandatory insurance provider against political and other risks.
The National Institute for Guarantee of
DepositsBank deposit insurance.
Table VI.2 - Non-State Bodies that have Regulatory Role
Relevant to the Conduct of Service Activities
Body Role
American University of Beirut (AUB) Approval for website address.
The Bar Association Registration.
Beirut Stock Exchange Acceptances, supervision, and organization.
International Union of
TelecommunicationsRegistration of TV channels before its operation.
The Social Security Fund (under the
custody of the Ministry of Labour)Receiving declarations and providing quietus.
The Lebanese Association of certified
public AccountantsRegistration.
The Order of Dental Prostheses Registration.
The Lebanese Dental Association Registration.
The Order of Engineers Registration.
The Order of Medical Doctors Registration.
The Order of Pharmacists Registration.
The Order of Topographers Registration.
The Order of Veterinarians Registration.
(b) Judicial, arbitral or administrative tribunals or procedures providing for the review of,
or remedies in relation to, administrative decisions affecting trade in services
These are described in section III.6 above.
(c) Provisions, including those in intern ational agreements, concerning qualification
requirements and procedures, technical standards and licensing and/or registration
requirements for the supply of services
Registration
- All commercial establishments must register as a legal entity at the Commercial Registry.  Also,
Commercial representatives and branches of foreign companies must register at the Commercial
registry (Article 29 Decree Law No. 304 –The Code of Commerce-- dated 24 December 1942 lastamended in 1968) and at the Ministry of Economy and Trade.WT/ACC/LBN/3
Page 70
- Any person conducting a commercial activity through a commercial establishment or a trade store
must submit a declaration to the Ministry of Economy and Commerce – Service of Protection of
Consumers (Article 1 of Decree Law No. 73 dated 9 September 1983).
- All new businesses must declare the debut of work at the Ministry of Finance two months after
the beginning of their operations (Article 115 of Income tax Law as amended by Article 29 of the
Budget Law of 1997)
- Doctors, veterinarians, dentists, dentist-laboratory, pharmacists, lawyers, engineers, topographers
and chartered accountants must register at respective Orders.  Please see Table A7.2 in Annex 7.
Initial and annual registration fees are charged for most of these professions.
- Trade names of Tourism establishments should be registered at the Ministry of Tourism (Decree
No. 4221 dated 18 October 2000)
Licensing
Licensing is required for many activities as described in Tables A7.1-3 in Annex 7. The
following state bodies have licensing authorities:  Banque du Liban, the Ministry of Interior, the
Mouhafez, the Municipalities, the Ministry of Finance, the Council of Ministers, the Ministry of
Public Works, the Ministry of Transport, the Mi nistry of Education and Higher Education, the
Ministry of Public Health, the Ministry of Social Affairs, the Ministry of Economy and Trade, theMinistry of Agriculture, the Ministry of Teleco mmunications, the Ministry of Labour, the Ministry of
Information, the Ministry of Hydraulic and Electricity, the Ministry of Tourism, the Ministry of
Environment.  Fees are charged for obtaining some licenses.
Qualification Requirements
Qualification requirements are primarily required for professional services, financial services,
health-related services, tourism services, and transport services. Please see Table A7.3 in Annex 7.
Establishment of many services requires a bank guarantee and a location for practising the services.
In addition, clean criminal record is also required in many cases.  Most professional and financial
services require that individuals who were not convicted of criminal acts.
Technical Standards
For most services, health and safety standards are required.  Certain horizontal standards
apply on all services:
- Measures for the prevention of fire and fire exits are set by the Ministry of Social Affairs (Article
34 of Decree No. 6341 dated 24 November 1951).
- According to Decree No. 6341 dated 24 November 1951, all establishments, including service
suppliers, under the Labour Law (all establishments, foreign or Lebanese, public or private, where
there is employer-employee relation) must meet health and technical standards set by Laws and
regulations. There are more than hundred published and unpublished technical and health
regulations, most of which date back to 1936.
- Decree No. 8377 dated 30 December 1961 established the Health Department in the Mouhafazat
under the Ministry of Public health.   Its role is to supervise the proper application of health and
safety standards (including inspection of establishments) and provide approval on health andsafety compliance, where necessary.  Businesses that violate health standards are subject to
penalties including monetary fines and business closure.
- The Ministry of Environment sets environmental conditions for projects of classified
establishments that are referred to the Ministry by the Mouhafez.
- Commercial establishments in the District of Beirut have to comply with technical standards set
by Decision No. 27 dated 12 December 1980 of the Mouhafez of Beirut who issues a special
permit ensuring compliance with these standards.WT/ACC/LBN/3
Page 71
Other standards are business-specific and are mostly required during business establishment
phase.  Approval of the competent authority for co mpliance with these standards is required before
initiating business operations or obtaining licenses:
- Technical standards, set by the Ministry of Public Health (Article 23 of Decree No. 16 dated
30 June 1932), apply for establishments destined for public use, like hospitals, sanatoriums,
hotels, schools, acting, music and theatre halls, coffee shops, drinking bars and establishmentsthat are hazardous to security and health.  Establishments should forward their facility plans to the
competent technical and health authorities for approval.
- Technical standards, set by Decision No. 381 dated 9 January 1947 of the Mouhafez of Beirut,
apply for dance halls and theatres, clubs and drinking bars.  These establishments have to forward
a declaration to the municipality with a thorough description of the premises.
- Technical standards, set by the Ministry of Public Health, are required for all warehouses and
commercial shops that are hazardous to security and health and cause disturbances toneighbouring population (Decree No. 21 dated 22 July 1932).
- Decree No. 1120 dated 4 November 1936 “health instructions” sets terms of health and technical
standards aimed at safety and health measures to be adopted by certain industries, warehouses,
public beaches, bakeries, coffee shops and restaurants, open cinema halls, and butchers.
- Technical regulations for Hospitals are set by Decree No. 9826 dated 22 June 1962.
- Technical regulations for Cinema halls are set by Decision No. 509 dated 19 January 1939.
- Technical regulations for Residence Hotels are set by Decision of the Minister of Tourism No. 45
dated 14 February 975.
- Technical standards for hotels, restaurants and beach resorts are stipulated by Decree No. 4221
dated 18 October 2000.
- Technical standards for ski resorts are set by Decision of the Minister of Tourism No.191 dated
16 May 1999.
- Technical regulations for satellite broadcasting are set in Law No. 531 dated 24 July 1996.
- Technical standards for safety of construction workers are set through Decree No. 7380 dated
22 May 1967.
- Technical regulations of printing establishments are set through Ministry of Labour Decision No.
10 dated 25 January 1956.
- For supplying ships with fuel by land, there is need to comply with technical standards set by
Memo of the Minister of Public Works and Transport No.11/n/1994 dated 10 September 1994.
- For supplying ships with fuel by sea, there is need to have accreditation from the Lebanese Ships
Standardization Institute.
- The Mohafez of Beirut issued technical regulations for a number of service related activities such
as selling, manufacturing, and filling fire extinguisher; selling of wood and coal; car garages; gas
warehouses; bakeries; carpentry workshop; installation of mechanical machineries in high story
buildings.
(d) Provisions governing the existence and opera tion of monopolies or exclusive service
suppliers
Lebanon does not have a law on competition.  Provisions on competition policy exist in the
following legislation:
- Article 14 of Decree Law No. 73 (Possession and Trade in Goods and Products) dated
9 September 1983 (amended in July 1991), stipulates that every collusion or conglomeration,limiting competition and leading to artificial increase in prices, is considered as unlawful
competition
- Decree Law No. 340 (Unlawful Competition-The Criminal Law) dated March 1943 sets the
sanctions on Unlawful CompetitionWT/ACC/LBN/3
Page 72
Table VI.3 below lists service monopolies and exclusive service suppliers in Lebanon and the
law establishing such monopolies.  Lebanon does no have specific laws or legal acts governing the
operations of natural monopolies.  Natural monopolies in Lebanon include power transmission and
distribution networks, pipelines (from Saudi Arabia  to Zahrani and from Iraq to Tripoli), and
railroads.  Pipelines have not been operated since early 1980s.  Other natural monopolies such as
water distribution networks and sewage networks in various cities, villages, and localities aregovernment-owned and operated.  The government also owns storage facilities for fuel and its
derivatives.
Table VI.3 Service Monopolies and Exclusive Service Suppliers
Service Monopoly Type of Business Description Laws and Legal Acts
Casino Du Liban Gambling and
EntertainmentMonopoly status for 30 years
starting 1995Ownership: Banque Du Libanthrough Intra Investment
Company (51.87%); 48.13%
privateLaw No. 417 dated 15 May 1995
Decree No. 6919 dated29 June 1995
Phone Directorateunder the Ministry of
TelecommunicationsTelecommunication
ServicesExclusive right for providing
telecommunication services
except:
mobile servicesinternet services ( internet service
providers are not permitted to
provide voice services)
-  wireless data servicesOwnership: public entity under theMinistry of TelecommunicationsArticle 189 of Decree Law No. 126
dated 6 January 1959
Ogero Connection of
telephonesubscribers,
maintenance of the
PSTN, and billingRight conferred by Law and
Decrees to OgeroOwnership: public entity under the
Ministry of TelecommunicationsLaw No. 21/72 dated
27 December 1972
Decree No. 9519 dated
15 January 1975
Decree No. 5613 dated5 September 1994
F.T.M.L. (“Cellis”) Mobile services Duopoly (10 years starting end of
1995, renewable for an additional2 years);BOTLaw No. 218 dated 13 May 1993
LibanCell  Mobile services Duopoly (10 years starting end of
1995, renewable for an additional2 years); BOTLaw No. 218 dated 13 May 1993
Midclear Settlement and
ClearingExclusive clearing for regulated
stock markets in Lebanon in theBeirut Stock Exchange
Ownership: 99.86% Banque Du
LibanLaw No. 139 dated
26 October 1999
The Arab Clearing
HouseSettlement of stock
operations between
Arab financialmarkets as well aswith other financialmarketsOwnership:
- Beirut Stock Exchange
- Midclear- The Union of Arab StockExchanges & SecuritiesCommission
- Kuwait Stock Exchange
- Misr for Clearing, Settlement &Depository- Kuwait Clearing Company.Law No. 138 dated
26 October 1999
Middle East Airline Air transport –
Passengers20-year monopoly expiring
16 September 2012;Ownership:
99.37% owned by Banque Du
Liban;0.63% by private sector.Decision of Council of Ministers
dated 16 September 1992WT/ACC/LBN/3
Page 73
Service Monopoly Type of Business Description Laws and Legal Acts
Liban Post postal services 15-year monopoly for regular
postal services expiring Mid 2014granted in the form of BOT
contract
Ownership:33.33% Lebanese privateinvestment
66.66% Canadian private
investmentDecree No. 126, 1959
Office of Railroad
and Public Transport
of Beirut andSuburbsRailroad and public
transportManages and exploits the rail road
lines
Ownership: Public entity under theMinistry of Public Works andTransportDecree No. 6479 dated
14 April 1961
Trans-Mediterranean
AirlinesAir Transport –
CargoTMA is, de facto, the only
Lebanese company for transport ofCargo. Many foreign companieshave the right to transport cargo
to/from Lebanon.
Ownership: 100% private
Electricite du Liban Distribution and
Transmission of
ElectricityExclusive right through
concession to produce, transmit
and distribute electricity inLebanonOwnership: 100% state-ownedDecree N0. 16878 dated
10 July 1964.
(e) Provisions relating to safeguard measures as they apply to trade in services
Lebanon adopted the draft Annex of the World Tourism Organization under the GATS in
Geneva in 12 July 1999 which stipulates competitive safeguard to prevent anti-competitive conduct inall services related to Tourism and to Safeguard tr ade in Tourism services from competitive exclusion,
abuse of dominance, and misleading or discriminatory use of information.
No other safeguard measures in the service sector exist.
(f) Provisions relating to international tran sfers and payments for current transactions of
services
There are no restrictions.  Please see Section II.2.c above.
(g) Provisions relating to capital transactions affecting the supply of services
There are no restrictions.  Please see Section II.2.c above.
(h) Provisions governing the procurement by governmental agencies of services
These are the same as those applying for trade in goods (please see Section IV.3.l above)
(i) Provisions concerning any form of aid, grant, domestic subsidy, tax incentive or
promotion scheme affecting trade in services
Most subsidies are in the tourism and banking sectors as follows:WT/ACC/LBN/3
Page 74
Tourism
- The Government of Lebanon provides interest rate subsidies (7 per cent discount for the loan
portion up to LBP 5 Billion or the equivalent and 5 per cent discount for the loan portion above
LBP 5 Billion or the equivalent and up to a ceiling of LBP 15 Billion or the equivalent) for loans
provided by banks, financial institutions, and leasing companies to tourism establishments
provided that the loan is issued after 10 April 1997 and that is fully invested in Lebanon tofinance tourism projects (Banque Du Liban Decision No. 7743 dated 1 February 2001).  The
duration of the loan should be between five and seven years.
- Tourism establishments that are craft-oriented are exempted from taxes (Decree No. 144 dated
12 June 1959 and amended last in 1993).
- Hotel establishments benefit from a favorable customs tariff rate of 5 per cent on imported
equipment and apparatus under the condition that the same product is not produced locally
(Decision No. 92 dated 30 August 1999).
- Imported tourism buses, set for the transportation of passenger on behalf of travel agencies,
benefit from favorable tariff rates of 2 per cent (Decree No. 6983 dated 7 July 1995).
- External financing such as grants, concession loans, and different kind of credits provided by
donor countries and international and regional organizations are managed by the Council of
Development and Reconstruction, the Banque Du Li ban, and/or the Ministry of Finance and are
provided through banks.   Currently, favourable term loans are provided through domestic banks
for the hotel renovation (European Investment Bank  loan of EURO 30 Million).   This loan is
being managed by Banque Du Liban.
- Kafalat provides loan guarantees (maximum 75 per cent of the value of loan including principal
and interest) to small and medium size enterprises (less than 20 employees) to finance projects inthe tourism sector.  The amount of loan should not exceed LBP 100 Million or its  equivalent in
foreign currency. (Law No. 24 dated 23 February 1999).
Banking
- Specialized banks (i.e. banks that provide medium and long term loans) are exempted from
Income tax the first 7 years following their establishments.  Taxes are applied starting the eighth
financial year, and an amount equivalent to 4 per cent of the capital is considered a deductible
expense.  However, losses in a certain financial year, cannot be carried forward to the following
financial year. (Article 14 of Decree Law No. 50 dated 15 July 1983).
- Contracts between specialized banks and depositors regarding the issue of certificates of deposit,
the issued certificates, loans contracts and issued bonds are exempted from stamp fees.
- Interest generated from bonds or other loans concluded by specialized banks are exempt from tax
on movable capital.
- Banks are exempted from reserve requirements under many different conditions (e.g. banks
providing subsidies in accordance with Decision No. 7743 dated 1 February 2001 are exempt
from reserve requirements up to the amount of the subsidized loans).
- Non-residents' bank accounts in foreign currencies are exempt under the "Free Banking Zone"
from (i) income tax on interests and (ii) the obligation of the bank to set aside required reserves
against these accounts, and the obligation of paying the deposit guarantee fees on them (Decree
No. 9976 dated 1 April 1975; creating a free banking zone).
- Merged Banks are exempted from income tax to an amount equivalent to the cost of the merger
(Article 7 of Law No. 192 dated 1 January 1993 ) provided it does not exceed LBP 2 Billion.
Merged banks are also exempted from income tax on the revaluation profits as specified in Article
45 of the income tax law. (Article 7 of Law No. 192 dated 4 January 1993).
Other Services
- The Government of Lebanon provides interest rate subsidies (7 per cent discount for the loan
portion up to LBP 5 Billion or the equivalent and 5 per cent discount for the loan portion aboveWT/ACC/LBN/3
Page 75
LBP 5 Billion or the equivalent and up to a ceiling of LBP 15 Billion or the equivalent) for loans
provided by banks, financial institutions, and l easing companies to service establishments related
to information technology provided that the loan is issued after 10 April 1997 and that is fully
invested in Lebanon to finance information technology related service projects (Banque Du Liban
Decision No. 7743 dated  1 February 2001).  The dura tion of the loan should be between five and
seven years.
- Leasing operations conducted between 10 April 1997 and 8 September 2000 benefit from interest
rate subsidies as set by Decision No. 7743 dated 1 February 2001.
- Favorable loans granted to hotel industry on the basis of the loan provided to Lebanon by the
European Investment Bank benefit from interest rate subsidies as set by Decision No. 7743 dated
February 1, 2001.
- Loans provided by banks and financial institutions that are guaranteed by Kafalat benefit from
interest rate subsidies as set by Decision No. 7743 dated 1 February 2001.
- Educational institutions are exempt from inco me tax (Article 5 of Decree Law No. 144 dated
12 June 1959).
- Lebanese Air and sea transport establishments are exempted from income tax (Article 5 of Decree
Law No. 144 dated 12 June 1959).  Such exemptions are provided to foreign establishments only
in case of reciprocal treatment.
3. Market Access and National Treatment
(a) Limitations on the number of service suppliers
There are several sectors where the number of service suppliers is limited: casino, air
transport, and telecommunications (see section VI.2.d above).
Lebanese banks must wait six months, after opening a branch, to obtain a licence for opening
another branch.  An exception was made by Banque Du Liban to encourage opening of banks in
South Lebanon.  Banque Du Liban now permits banks to open 3 branches concurrently in South
Lebanon.
The right to trade securities on the Beirut Stock Exchange is limited exclusively to brokerage
firms.  The number of initial brokerage firms accepted to operate at the Beirut Stock Exchange was
limited to 32 during 1996-1997.  Three additional brokerage firms can be accepted annually starting
1998. (Decree No. 7667 dated 16 December 1995 – By-laws of the Beirut Stock Exchange)  Only
accepted brokerage firms (Lebanese or subsidiaries to foreign brokerage firms) are entitled to operate
in the pit of the stock exchange.  Furthermore, only Lebanese natural persons can represent brokeragefirms at the pit of the Beirut Stock Exchange.
Minister of Labour Decision No. 466/1 date d 19 August 1997 (and amended by Decision No.
73/1 dated 24 March 2000) limits the following works and professions to Lebanese taking into
account reciprocity treatment. Decision No. 466/1 does not apply to service suppliers from countries
providing access to Lebanese service suppliers in these works and professions.
Employees:
Banking and administrative works of all kinds, specifically:
- vice president, chief, treasurer, accountant, secretary, document organizer, custodian, commercial
agent, advertising agent, foreman, warehouse-person, salesperson, jeweller, pharmacist,
laboratory specialist, electrical installation specialist,  porter, concierge, guard, driver, cook,
waiter, barber, teacher (in elementary, intermediate and secondary except teaching foreign
languages as necessary), and all professions for which there are qualified Lebanese citizens.WT/ACC/LBN/3
Page 76
- computer related works, mechanics and shaping works, painting works, installing glace,
engineering works of all kinds, topography, and generally all the works for which there are
qualified Lebanese citizens.
Employers:
Commercial business of all kinds, exchange operations, accounting, engineering works of all
kinds, jewelry, printing and publishing and distributing, hairstyling, laundry and coloring, car repair
(smothery and painting, mechanic, installing glass, furnishing and car electricity), professional
services (engineering, medicine, pharmacist, law)  except when permission is given to execute the
professions from the relevant authorities.
A foreigner may be exempted from the provisions of Decision No. 466/1 if the foreigner is:
- Director of a foreign company or a branch of a foreign company registered in Lebanon or a
Director of an of-shore company;
- living in Lebanon since birth;
- of Lebanese origin or born from a Lebanese mother; or
- if s/he is married to a Lebanese for over a year.
Other limitations, provided under various laws and legal acts, are the following:
- According to Article 28 of Law No. 382/94 dated 4 November 1994, the Manager of the political
and news broadcasting programs of a broadcasting agency should be Lebanese for more than ten
years.
- Law No. 8/70 Organizing the Legal Professi on, recently amended by Law No. 42 dated
19 February 1991, stipulates that only Lebanese (for more than 10 years) natural persons arepermitted to practice law in Lebanon.
- According to Annex 7 of Decr ee No. 11576 dated 12 January 1997, only Lebanese can practice
the profession of tourist guides in Lebanon.
- For maritime agencies, if the agent is a natural person, he/she must be Lebanese for more than 10
years. If the agent is a joint stock company or  limited liability partnership, the Manager or the
President of the Board should be Lebanese.
- According to Article 1 of Decree Law No. 34 dated 5 August 1967 and amended in 1975, for joint
stock company which object is commercial representation, two third of the members of the Board
should be Lebanese and the General Manager should be a Lebanese national.
- Non-Arab nationals are subject to needs assessment by the Ministry of Public Health before a
licence is issued for the manufacturing and sale of optical instrument and eye- glasses.
- Only Lebanese Doctors and Pharmacists can admini ster and operate private laboratory whether or
not such laboratory is part of a hospital.
- All employees and workers at Lebanese Airline Companies must be Lebanese except when
Lebanese technicians with required qualifications are not available (Decree No. 2158 dated
8 July 1965).
- According to Article 133 of the Maritime Law dated 18 February 1947, only Lebanese sailors or
fishermen can be employed in fishing and sea transport service operations from and to Lebanese
ports (cabotage).  As for long-distance sea tr ansport, Lebanese merchant ships of 500 tons
capacity and over, at least one fifth of her crew should be Lebanese nationals or trained (in
proportion of 5 Lebanese per 100 staff) according to the Decision of the Minister of Public Works
and Transport dated 24 June 1994.
- Market access for the following professions is limited to Lebanese:
- Lawyers (the Law on the Organization of the Legal Profession No. 8/70 and amended by Law
No. 42 dated 19 February 1991)
- Veterinarians (law No. 479 dated 28 December 1995)
- Customs Brokers and employees of custom s brokers (the 2000 Decree Law on Customs)WT/ACC/LBN/3
Page 77
- Nurses (Decree No. 1655 dated 17 January 1979)
- Midwives (Decree No. 1657 dated 17 January 1979)
- Access for foreign business professionals is provided on reciprocity basis for a number of
professions (doctors, pharmacists, engineers, chartered accountants, dentists, physiotherapists,
laboratorist, health supervisors, topographers, dental prosthesis specialists, specialists in the
manufacturing and replacement of a prostheses and artificial limbs).  The proportion of populationis taken into account with regard to reciprocity for certain business professions such as:
- Chartered Accountants (Article 18 of the Law No. 364 dated 1 August 1994);
- The Profession of Dentistry (Decree Law No. 77 dated 29 September 1983);
- Physiotherapists (Decree No. 9827 dated 22 June 1962);
- Medical Doctors (Decree No. 1658 dated 17 January 1979 –amended in 1993-- on
Organization of medical profession
- Laboratorists (Decree Law No. 76 dated 9 September 1983)
- Health Supervisors (Decree Law No. 107 dated 16 September 1983)
- Specialists in manufacturing and replacement of prostheses and artificial limbs (Law No. 397
dated 12 January 1995)
- Access for foreigners to establish travel agencies in Lebanon is provided on reciprocity basis.
(Decree No. 4216 dated 20 October 1972).
- Driving licenses are provided on reciprocity basis.
- When applying for a work permit for foreign technicians, the Ministry of Labour requests that a
local be trained to replace the foreigner.
- For ships fuel supply companies that are formed as joint stock companies, the President of the
Board or the Managing Director must be Lebanese (Memo of the Minister of Public Works andTransport No. 11/n/1994 dated 10 September 1994).
- Foreign nursing trainers may not exceed 20 per cent of total staff in hospitals or nursing schools.
(Article 15 of Decree No. 1655 dated 17 January 1979.
- Applicant for hospital licence must be Lebanese. If the applicant is a legal entity, the Managing
Director must be a Lebanese (Law No. 212 dated 2 April 1993).
- Fishing of sea sponges off Lebanese shores is restricted to Lebanese and Syrian boats. (Decision
No. 95/L—French Mandate—dated 9 May 1939).
- Taxi services are restricted to Lebanese.
- There is a quota for the number of foreign housemaids that can be hired through each housemaid
service agency (Decision No. 205/1 dated 9 December 2000).
- Offices that provide job opportunities for foreigners in Lebanon are not permitted. (Decision No.
213/1 issued by the Minister of Labour on 3 July 1992.)
- According to Ministry of Labour Decision No. 205/1 dated 9 December 2000, foreigners wishing
to open a business in Lebanon may obtain a work permit from the Ministry of Labour, provided
the type of business does not involve trade.
- According to Decision No. 205/1 dated 9 December 2000, foreigners wishing to open a business
in Lebanon must submit to the Ministry of Labour an undertaking signed before notary containinga guarantee to employ at least 3 Lebanese persons  and register them at the Social Security Fund
and the Employment Directorate at the Ministry of Labour within 6 months from the date the
foreigner obtains her/his work permit.
- According to Decision No 205/1, dated 9 December 2000, if the applicant for prior approval/work
permit at the Ministry of Labour is the Representative or Director of a foreign company, s/heshall, in order to get a work permit, submit, in ter alia, a letter of representation issued by the
relevant foreign company certified from the Lebanese embassy in the country where the
headquarters of the relevant company are located and containing a clause specifying that the
company will only appoint Lebanese as commercial representative. In addition to the aforesaid,
the Representative/or Director of the foreign company shall submit a certificate of deposit issuedby the housing bank amounting to LBP 1.5 M.
Limitations with regard to cross-border supply include insurance, air ticketing, call back, and
ship repair.WT/ACC/LBN/3
Page 78
(b) Limitations on the total value of service transactions or assets
- Lebanon maintains the following limitations on the total value of service assets:
- The minimum required capital for establishing a Joint Stock Company and Limited Liability
Partnership are respectively LBP 30 Million and LBP 5 Million.
- The minimum required capital imposed by the Banque Du Liban for establishing a brokerage firm
in Lebanon is LBP 1 Billion.
- The minimum required capital for exercising brokerage profession in the dealing room of the
Beirut Stock Exchange is LBP 500 Million (Article 59, Decree 7667/95).
- There are limitations connected with real estate ownership (please see Section II.2.a.2).
- Any foreigner wishing to establish a business in Lebanon must submit to the Ministry of Labour,
for the purpose of prior approval, a bank guarantee indicating a minimum deposit of LBP 100
Million.
- Limitations on storage of certain products (e.g. butane gas, wood and coal) are set through
Decisions of the Mohafez of Beirut.
(c) Limitations on the total number of service op erations or on the total quantity of service
output
Under this category, Lebanon has the following limitations:
- Doctors and pharmacists holding a permit for opening a medical laboratory cannot open more
than one laboratory with such permit (D ecree Law No. 75 dated 9 September 1983).
- Pharmacists cannot open more than one pharmacy (Article 15 of Law No. 367 dated
1 August 1994).
- Each lawyer is allowed up to a maximum of 5 annual contracts for the representation of
commercial companies where such representation is required by law (Article 63 of Law No. 8/70
Organizing the Legal Profession, recently amended by Law No. 42 dated 19 February 1991). The
Council of Bar Association may raise this limit to ten.
- Each lawyer may not have more than one office in the District in which he/she is registered
(Article 84 of Law No. 8/70 Organizing the Legal Profession, recently amended by Law No. 42dated 19 February 1991).
- A broadcasting agency cannot own more than one television station and one radio station.
- It is forbidden for one maritime agency to contract for fuel supply with more than two fuel supply
companies. (Memorandum of the Minister of Public Works and Transport No. 11/n/94 dated
10 September 1994).
- Engineers may not exceed a certain quota (square meters per year) set by the Order of Engineers.
(Articles 35 and 64 of the Regulations governing the Registration of Building Operations at the
Order of Engineers)
- Engineers can only register one project per day in at the Order of Engineers.  As for Muhafazat
(Bekka, South, and North), engineers may re gister a maximum of 5 projects per week
simultaneously. (Article 28 of the Regulations governing the Registration of Building Operation
at the Order of Engineers).
- Article 10 of Decree No. 8861 dated 25 July 1996, regulating billboards, states that each
announcer may not benefit from more than 10 per cent of the total legal number of permitted
billboards within the same municipal area. Companies owned by the same announcer or those in
which the announcer, or his/her spouse or any of his/her minor children have shares are
considered as the same company for the purpose of this article. The Municipality decides on thetotal number of permitted billboards according to the aforementioned Decree, which requires a
minimum of space between two billboards.WT/ACC/LBN/3
Page 79
(d) Limitations on the total number of natural persons that may be employed in a
particular service sector
There are no limitations on the total number of natural persons that may be employed in a
particular service sector.
(e) Restrictions on, or requirements of specific types of legal entity through which a service
may be supplied
The following restrictions or requirements of specific types of legal entity exist:
- Commercial banks, investment banks, financial institutions, leasing companies, brokerage firms,
mutual investment companies, or companies managing mutual funds should be incorporated as
either Lebanese joint stock companies or as branches of foreign companies.
- Insurance companies and broadcasting agencies must take the form of joint stock companies.
(f) Limitations on the participation of foreign capital
Limitations on the participation of foreign capital are as follows:
- Foreign participation is not permitted in media-related companies.
- For banks, brokerage firms, leasing companies, companies managing mutual funds, and financial
institutions, 1/3 of shares must be owned by Lebanese; however, all such services may open as
branches of foreign companies.
- For maritime agencies, if the agent is a joint stock company, Lebanese person(s) must own half of
shares.  If the agent is a Partnership or Limited Liability Company, the absolute majority of shares
must be owned by Lebanese.
- According to Article 78 of the of Decree No. 30 4 dated 24 January 1942, the third of the capital
of joint stock companies, whose object is related to public utilities, shall be nominal sharesbelonging to Lebanese shareholders.
- Regardless of the object of joint stock companies, the majority of the Board must be Lebanese
and members should retain at least one share in the company.
- According to Article 1 of Decree Law No. 34 dated the 5 August 1967 and amended in February
1975 through Decree No. 9639, the greater part of the capital should belong to Lebanese nationalsfor joint stock company or limited liability partnership which object is commercial representation.
- Housemaid supply agencies are limited to Lebanese service providers.
- For Limited Liability Companies providing fuel su pply ships, half of shares must be owned by
Lebanese.
- For Lebanese fuel Company/establishment (engaged in import, marketing, and distribution of
fuel), taking the form of joint stock company, limited liability company, or commandite company,
the majority of partners owning at least half of the shares should be Lebanese (Memo No. 11/n/94
dated 10 September 1994).
- For freight forwarders, established as joint stoc k companies, half of shares must be owned by
Lebanese.  As for limited liability companies or partnerships, the absolute majority of shares must
be owned by Lebanese.
(g) Measures providing for less than the treatmen t accorded to national services or service
suppliers
There are very few instances where foreign service suppliers are treated less favourably than
domestic service suppliers:
- According to Article 26 of Decree No. 9812 dated 4 May 1968, foreign insurance establishments
should provide double amount of guarantees than Lebanese companies.WT/ACC/LBN/3
Page 80
- For courier services, the minimum capital required  for obtaining a licence is double for foreign
companies (LBP 1 Million) than Lebanese companies (LBP 500,000).  The monetary bank
guarantee is also double for foreign companies (LBP 500,000 versus LBP 250,000). This is
according to Decision No. 771 dated 30 March 1985.
- For port entry in Lebanon, fees are higher for fore ign than domestic ships. (Schedule No. 9 of the
Budget Law).
- For travel agencies, licenses are issued by the Council of Ministers for non-residents; whereas for
residents, licenses are issued by the Minister of Tourism. (Decree No. 4216 dated
20 October 1972).
- Foreign workers do not possess any voting rights within labour syndicate and may not become
members of the Board of any labour syndicate (Article 92 of the Law on Labour dated
23 September 1946).
- Heirs of a foreign worker in Lebanon deceased as a result of labour accident in Lebanon cannot
claim any indemnity if they were not residing in Lebanon at the time of the accident except for
workers from countries which provide national treatment to Lebanese workers. (Article 10 of the
Law on Labour Accidents issued through Decree Law No. 136 dated 16 September 1983).
- According to Article one of Decree No. 8817 dated 1 July 1952, the Ministry of Interior grants
licenses for the possession of guns and weapons.  Such licenses may be granted to Lebanese afterobtaining the approval of the Police Directorate. As for foreigners, such licenses are granted after
obtaining the approval of the General Security or the Ministry of Education.
- In principle, only Lebanese nationals benefit from social security.  However, a foreign national
may benefit from social security, if the followin g three conditions are all fulfilled: (i) being a
national of a country that provides social security benefits to Lebanese nationals (reciprocitytreatment), (ii) having a work permit in Lebanon, and (iii) being a national of a country approved
for receiving social security benefits through a Decision issued by the Higher Council of the
Social Security Fund after consultation with the Ministry of Foreign.  Currently, nationals of the
following countries benefit from social security: Belgium, France, Italy, United Kingdom.
- Registration fees at many professional orders are higher for non-Lebanese than Lebanese
professionals:
Registration/Annual
Subscription
(1000 LBP)Lebanese Arabs Non-Arabs Legal References
Pharmacists 500/300 75,000/650 150,000/2000 General Assembly dated
26 November 2000
Topographers 800/200 5 times
Lebanese10 times
LebaneseArticle 63/a of Internal
Regulation of Order of
Topographers dated
7 November 1996
Engineers 400/380 10 times
Lebanese10 times
LebaneseArticle 10/1 of Internal
Regulation of Order ofEngineers No. 396 dated11 February 1998
Dentists 300/30 25,000/10,000 25,000/10,000 Budget Set by Order dated
28 November 1997General Assembly dated
26 November 1989
Doctors 150 500,000 500,000 General Assembly dated
21 March 1999
- In certain sectors, such as financial sector, foreign persons are required to submit additional
documents in order to register or obtain licenses.  All foreigners wishing to open a business in
Lebanon shall submit, in order to obtain a work permit, an application to the Ministry of Labourspecifying the type of business of the company or establishment, its size, capital and location.WT/ACC/LBN/3
Page 81
Decree No. 17561 dated 18 September 1964 governs prior approvals and work permits for
foreigners, provides treatment on reciprocal basis, and stipulates the conditions for obtaining work
permits.
- National treatment is not provided with regard to acquisition of land (please see section II.2.a.2).
- According to Decision No. 205/1, dated 9 December 2000, Lebanese employers wishing to hire
foreigners, for the following positions, shall:
- As housemaids: Obtain a deposit certificate from the Housing Bank amounting to LBP 1.5 M.
Requests submitted through licensed supply offices are exempted from the aforementioned
certificate.
- As employees of the company:  Submit a deposit certificate from the Housing Bank amounting to
LBP 1.5 Million and, in case of technicians and e xperts, an attestation issued by the Central
Office of the National Establishment for Employment certifying that there are no Lebanese
qualified for the offered jobs.
- The same value of deposit certificates is required whenever the foreign employee changes her/his
place of work.
- Syrians employees and Palestinian employees residing in Lebanon applying for work permit are
exempted from submitting the aforementioned bank certificate. Foreign employees applying for
work permits as a regulation of their residency status in Lebanon.
4. Most-Favoured-Nation Treatment
Preferences are provided through either laws or agreements.  Preferences in specific areas
provided under laws may be extended to those countries that Lebanon provides MFN treatment in the
same areas in accordance with bilateral/multilateral agreements.  The following are key preferencesprovided in the service sector:
- Lebanon provides preferential treatment to service suppliers of certain other countries, in the
context of trade and cooperation agreements (e.g. tourist services provided by Arab service
suppliers).
- Non-Arab nationals are subject to needs assessment by the Ministry of Public Health before a
licence is issued for the manufacturing and sale of optical instrument and eye glasses whereas
Arab national are only subject to reciprocity treatment.
- Nationals of Brazil, the Czech Republic, France, Germany, Greece, Iraq, Italy, Morocco, the
Slovak Republic, Switzerland, United Kingdom, and USA are exempt from work permit fees.
These exemptions are provided in bilateral agreements.
- Only nationals of Belgium, France, Italy, and United Kingdom benefit from social security.
- Syrians employees and Palestinian employees residing in Lebanon applying for work permit are
exempted from submitting the bank certificate required under Decision No. 205/1 dated
9 December 2000 (please see last bullet of item 3.g above) and pay only 25 per cent of work
permit fees.
- Lebanon provides Syrian natural persons freedom of movement and residency in Lebanon.  In
addition, Lebanon provides specific preferences and market access to a number of Syrian services(e.g. fishing of sea sponges, sailors, tourist buses, rates/duties for postal services) in accordance
with Lebanese legislation.  Jordanian tourist buses are also provided market access in Lebanon.
- Lebanon provides preferential treatment to Arabs versus non-Arabs in the following professional
services with regard to qualification requirements (for details, please see Annex VII):
- Pharmacists (Law No. 367 dated 1 August 1994 on the Organization of the Profession of
Pharmacists)
- Engineers (Law No. 636 dated 23 April 1997)
- Topographers (Law No. 522 dated 6 June 1996)
- Dental Prostheses (Law No. 554 dated 24 July 1996)
Many of Lebanon’s investment protection a nd promotion agreements provide MFN and/or
national treatment as follows:WT/ACC/LBN/3
Page 82
- With regard to establishment of investments, MFN or national treatment (whichever is better) is
provided, with certain exceptions, to Canadian investors;
- With regard to protection and treatment of established investments, Lebanon provides MFN or
national treatment (whichever is better) to the following countries: Armenia, Azerbaijan,
Bulgaria, Canada (with exceptions), Chile, Cuba, Czech Republic, Egypt, Finland, France,
Germany, Greece, Iran, Italy, Kuwait, Malaysia, Morocco, Romania, Switzerland, Ukraine,United Kingdom, Tunisia, and Yemen;
- Lebanon provides Syrian investors national treatment for the protection, promotion and treatment
of established investment; and
- Lebanon provides MFN treatment for the protection and treatment of established Chinese
investments.
Many of the sector-specific agreements connected with trade in services (please see list in
section VII and Annex 8), in particular the agreements in the transport sector contain provisions
which provide service suppliers of other countries MFN and/or national treatment.
VII. INSTITUTIONAL BASE FOR TRADE AND ECONOMIC RELATIONS WITH
THIRD COUNTRIES
1. Bilateral or plurilateral agreements relating to foreign trade in goods and trade in
services (Annex 8A refers)
Trade in Goods
Lebanon is a signatory to at least 30 trade and economic agreements with many countries
including Algeria, Armenia, Australia, Azerbaij an, Bulgaria, Cameroon, Chile, China, Cuba, the
Czech Republic, Egypt, France, Greece, Iran, Iraq, Italy, Jordan, Kuwait, Malaysia, Morocco, Nigeria,Poland, Romania, Russia, Saudi Arabia, Senegal, Spain, Sudan, Syria, Tunisia, Turkey, Ukraine,
United Arab Emirates, Uruguay, and Yemen.  These agreements primarily deal with trade in goods.
Please see Table A8.1 in Annex 8.
Most of these agreements provide MFN treatment for trade in goods with certain exceptions.
Exceptions from MFN include, inter alia, the following:
- Privileges and advantages granted to neighbouring countries to facilitate trade
- Members of customs union or free trade areas
- Countries members of the Arab league
- Developing countries in accordance with international agreements
Under the aforementioned agreements, Lebanon is providing preferential treatment to
products originating in some countries such as Al geria (only for tourism related printed matters),
Jordan, Iraq, Saudi Arabia, and Sudan. Outside the context of free trade, preferences (agricultural
agenda) are provided to agricultural goods originating in Jordan.
Trade in Services
- Sector-Specific:
With regard to services, some of the bilateral trade and economic agreements include general
provisions that call for improving and increasing c ooperation with regard to trade in services between
Lebanon and other countries.  In addition, Lebanon is a signatory to at least 120 sector-specific
bilateral agreements, including tourism, post, culture, post, telecommunications, and transport (air,
land, and sea transport), with many countries includin g Armenia, Bulgaria, Egypt, Greece, Italy, Iran,
Russia, Turkey, United Arab Emirates, United Kingdom, Yemen.  These agreements contain generalWT/ACC/LBN/3
Page 83
provisions on facilitating trade in services without reference to any specific preferences.  National
treatment and MFN treatment for services are accord ed in many of these agreements with certain
exceptions (e.g. free trade, customs union, countries members of the Arab League, contiguous
countries, international agreements related to taxation).
- Double Taxation:
Lebanon is a signatory to at least 15 of agreements on avoidance of double taxation and the
prevention of fiscal evasion. Please see Table A8.2 in Annex 8.
- Investment Promotion and Protection:
Lebanon is a signatory to at least 25 bilateral agreements on Investments Promotion and
Protection (IPPA) with many countries including Armenia, Azerbaijan, Canada, China, Cuba, the
Czech Republic, Egypt, Finland, France, Germany, Greece, Iran, Italy, Malaysia, Morocco, Romania,
Spain, Syria, Tunisia, Ukraine, and United Arab Emirates.  Please see Table A8.3 in Annex 8.  These
agreements include general provisions on promoting and protecting investments including clauses onprofit repatriation, access to arbitration and dispute settlements, fair expropriation rules and
compensation of losses.  Most IPPA contains MFN clause as well as a national treatment Clause.
Exceptions from MFN and national treatment include:
- Any existing or future customs, economic or fr ee trade union, or regional economic organization;
- A double taxation agreement or other agreements on a reciprocal basis regarding tax matters; and
- The application of Decree Law No. 11614 date d 4 January 1969 (amended by Law No. 296 dated
3 April 2001) regarding the acquisition of real estate rights by non-Lebanese (please see Section
II.2.a.2). With regard to this field, Lebanon does not grant National Treatment to foreigners.
With regard to establishment of investments, all IPPA agreements (except agreements with
Canada and Syria) state that Lebanon shall admit investments in accordance with its laws andregulations. Once an investment is admitted, Lebanon shall, in accordance with its laws and
regulations, grant the necessary permits in connection with such investment, including authorizations
for engaging top managerial and technical personnel of the investor choice, regardless of nationality.
As for Canada, MFN or national treatment (whichever is better) with exceptions is provided.
With regard to protection and treatment of established investments, Lebanon provides MFN
or national treatment (whichever is better) to the following countries: Armenia, Azerbaijan, Bulgaria,
Canada (with exceptions), Chile, Cuba, Czech Republic, Egypt, Finland, France, Germany, Greece,
Iran, Italy, Kuwait, Malaysia, Morocco, Romania,  Switzerland, Ukraine, United Kingdom, Tunisia,
and Yemen.  Lebanon provides MFN treatment for the protection and treatment of established
Chinese investments.  As for Syria, Lebanon pr ovides National treatment for the protection,
promotion and treatment of established investment.
Last, Lebanon provides Syrian investors, subject to approval of authorities, the possibility to
invest in all available sectors, especially in the in dustrial, agricultural, health, tourism, transport and
other sectors.
2. Economic integration, customs union and free-trade area agreements (Annex  8B
refers)
Lebanon is not a member of any customs union.
Lebanon has bilateral free-trade area agreements (or agreements leading to free-trade) with
the following four countries: Egypt, Kuwait, Syria, and United Arab Emirates.  The Free TradeWT/ACC/LBN/3
Page 84
Agreement with UAE is awaiting ratification by the Parliament of Lebanon.   Three additional
bilateral free trade agreements are being negotiated with Jordan, Bahrain, and Saudi Arabia.
Lebanon is a signatory to the “Taysir” agreement with Arab countries dated 22 February 1981
and ratified 1 April 1985 (Agreement for Facilitating and Developing Trade Exchanges among Arab
Countries).  All Arab countries (except Algeria, D jibouti, and Comoros Island) are signatories to the
Taysir Agreement.  Lebanon committed to the Announcement regarding the Implementation Programof the Taysir Agreement (18 February 1997) in order to establish a Greater Arab Free Trade Area
(GAFTA).  GAFTA aims at establishing “free tr ade” among Arab countries within 10 years from
1 January 1998.  Only 14 Arab countries are currently implementing GAFTA.  Mauritania, Palestinian
Authority, Somalia, Sudan, and Yemen have not yet taken any measures toward implementing
GAFTA.
Lebanon currently has a cooperation agreement with the EU dated 3 May 1977.  A
partnership agreement, under the Euro-Med initiati ve, with the European Union is being negotiated
which will eventually lead to a free trade area with the European Union.
A. Taysir:  it stipulates the following:
1. Full liberalization on some of the Arab goods exchanged among contracting parties from
duties and restrictions imposed on goods originating from non-Arab countries.  The Taysir
Agreement exempts the following goods of Arab origin from customs duties, taxes, and non-tariff barriers:
- Agricultural and animal goods in their original form or as altered for consumption.
- Raw materials (mineral and non-mineral) in its original form or in an adequate industrial form.
- Semi-finished goods if used as input for industrial production, according to lists adopted by the
Arab Economic Council (AEC).
- Goods produced under joint Arab projects within the framework of the Arab League or Arab
organizations working under its scope.
- Industrial products in lists adopted by the AEC.
- Gradual reduction of duties and restrictions on some of the other goods of Arab origin.
Reductions are determined through lists adopted by the AEC leading eventually to zero duties andtaxes.
Other key provisions of Taysir include the following:
- Contracting Parties of Taysir may provide additional preferences to other Arab countries in the
context of bilateral or multilateral agreements whether or not such country(ies) is/are signatoriesof Taysir.  On the other hand, contracting parties of Taysir may not provide any preferential
treatment to non-Arab countries exceeding those provided to signatories of Taysir.
- Taysir permits its contracting parties to negotiate and implement, through decisions adopted by
the AEC, minimum common customs duties and taxes on products imported from non-Arab
countries if such goods are competitive or substitutable to goods of Arab origin.
- Taysir requires that contracting parties provide preferences in government procurement to goods
originating from Arab countries.
- Contracting parties have the right to import form  non-contracting parties if goods originating in
contracting parties do not meet local demand with respect to existing restrictions.
- A contracting party may not re-export any goods imported in accordance with Taysir without
approval of the country of origin.
- Any contracting party may keep or impose duties or quantitative/administrative restrictions for the
purpose of protecting a specific local industry for a limited period of time.WT/ACC/LBN/3
Page 85
B. GAFTA:
The Executive Programme of the Agreement for Facilitating and Developing Trade
Exchanges among Arab Countries-The GAFTA (signed 18 February 1997; ratified by Lebanon
through Council of Ministers Decision No. 17 dated 4 May 1998) calls for the establishment of an
GAFTA within ten years starting from 1 January 1998.  The implementation does not require
immediate full liberalization.  Gradual annual reductions apply.
GAFTA does not apply on goods that are prohibited from import, use or exchange in any of
the contracting parties for religious, health, security, environmental reasons, or for reasons related to
agricultural and veterinary quarantine. Contracting parties must provide lists of those products and
any updates.  Currently more than 300 categories of products are not subject to the free trade area due
to environmental, health, security and religious reasons.   Products whose import is prohibited in Arab
countries, for religious, environmental, health or security reasons, are not subject to gradual
reductions in Lebanon, if the Lebanese law allows such import.
In addition, GAFTA allows a number of temporary exemptions (37 groups of goods) and
agricultural agenda (11 groups of goods) valid until 16 September 2002.  Furthermore, GAFTA
allows each country to have its own temporary exemptions from GAFTA for a limited period of time.
Lebanon has more than 41 groups of goods that are currently exempt from GAFTA until 16
September 2002.
C. Egypt:
- The agreement with Egypt (signed on 10 September 1998 and ratified on 23 February 1999) calls
for zero duties as of 1 January 1999 with the following exceptions:
- Free trade does not apply on 9 groups of goods of Egyptian origin when imported into Lebanon.
Such goods are however subject to GAFTA agreement reductions.
- Free trade does not apply on 7 groups of goods of Lebanese origin when imported into Egypt.
- For 6 groups of agricultural goods of Egyptian origin, free trade applies during a certain period of
the year when such goods are imported into Lebanon. During the remaining period of the year,
such products are prohibited from importation into Lebanon.
- For 4 groups of agricultural goods of Lebanese origin, free trade applies during a certain period of
the year when such goods are imported into Egypt. During the remaining period of the year, such
products are prohibited from importation into Egypt.
- Sixteen groups of agricultural goods of Egyptian origin are prohibited from import into Lebanon.
- Ten groups of goods of Lebanese and Egyptian origins are subject to gradual reductions (25 per
cent per year) starting 1 January 1999 leading to free trade for these groups of goods within 4years.
- Five groups of goods of Egyptian origin are subject to prior permit when imported into Lebanon.
D. European Union:
Lebanon currently has a cooperation agreement with the European Economic Community
(signed 3 May 1977 and ratified 7 November 1977) that:
- provides most Lebanese industrial goods access to the European market free of customs duties
and without any quantitative restrictions.
- provides certain Lebanese agricultural goods customs duty preferences ranging from 40 per cent
to 80 per cent reductions.
- does not require Lebanon to reciprocate.
- requires Lebanon to provide European goods MFN treatment.WT/ACC/LBN/3
Page 86
Lebanon is currently negotiating with the European Commission to conclude an Association
Agreement between Lebanon and the Member states of European Community.
E. Kuwait:
The Agreement with Kuwait (signed 10 January 1996 and ratified 24 July 1996) stipulates the
following:
- As of  January 1999, no duties apply on all agricult ural products, products of animal origin and
natural resources originating from both contracting parties.
- As of 1 January 1999, no duties apply on some imported industrial products originating in the two
contracting parties according to agreed upon lists.  According to lists, there are around (i) 140
groups of Lebanese industrial goods exempted from duties when imported into Kuwait and (ii) 50
groups of Kuwaiti industrial goods exempted from duties when imported into Lebanon.
- Other industrial products (which are not included in the aforementioned lists) benefit from a
gradual reduction of 25 per cent yearly, as of 1 January 1999 leading to free trade for these groupsof goods within 4 years.
F. Syria:
The agreement with Syria (signed 16 September 1993 and ratified 22 February 1994)
stipulates the following:
- Tariff rates on industrial goods are reduced by 25 per cent annually (free trade in 4 years for
industrial products) starting 1 January 1999.
- Tariff rates on around 21 groups of agricultural goods (agreed upon between both countries) are
subject to 50 per cent initial reductions that have already been implemented on 17 August 2000.
Gradual reduction (10 per cent annually over a period of 5 years) will lead to free trade for this
category of agricultural products.
- Around 280 groups of agricultural goods are not subject to free trade under this agreement.
- Agricultural goods that are not produced by either country are not subject to free trade.
- Agricultural goods used for production are not subject to free trade.
- No tariff rates apply on remaining agricultural goods as of 1 January 1999.
3. Labour markets integration agreements
Lebanon is a signatory to 3 bilateral agreements on labour with Egypt, Romania, and Syria.
These agreements include general provisions on facilitating movement of labour between Lebanon
and these 3 countries.
Lebanon is a member of the International Labour Organization, the International Association
for social security and the Arab Labour Organization. Lebanon participates also in the followinginternational labour conferences: (i) Conference of Labour Ministers in the Pacific and Asian
countries, (ii) Conference of Labour Ministers in the non-aliened and developing countries, and (iii)
Conference of the Labour Ministers in the Asian governmental group within the International Labour
Organization. Lebanon is a signatory to at least 40 multilateral labour agreements mainly under the
auspices of the International Labour Organization and the Arab Labour Organization. Please see list
under Annex 8.C.
4. Multilateral economic cooperation, membership in the multilateral economic
organizations, trade-related programmes of other multilateral organizations
Lebanon is a signatory to at least 70 international conventions (please see Annex 8.D.1) and a
member of at least 45 multilateral economic organizations (please see Annex 8.D.2).WT/ACC/LBN/3
Page 87
ANNEX 1
STATISTICS AND PUBLICATIONS
1. Foreign trade statistics for goods and services: responsible agencies
The main source of official statistics on trade in goods in Lebanon is the Higher Customs
Council at the Ministry of Finance.  The Trade Information Center at the Ministry of Economy and
Trade, the Central Administration of Statistics (CAS), and the Banque Du Liban  largely base theirstatistics on trade in goods on input from the Higher Customs Council.
Very limited statistics is available on trade in services in Lebanon.
2. Publications related to statistics
Information regarding trade in goods is available through websites of the Ministry of Finance
and Banque Du Liban.  In addition the following publications relevant to trade in goods exist:
- CAS Statistical Bulletin (monthly)
- Banque Du Liban Bulletin (monthly and quarterly)
- Banque Du Liban Annual Report
3. Statistical Data
(a) Main economic indicators
(i) GDP
The GDP for 1999 was equal to 24,816 Billion LBP (US$16,462 million).
Table A1.1 - GDP (in per cent of 1996 year) during period 1997-1999
1996 1997 1998 1999
100 112.1 120.0 121.6
Table A1.2 - Breakdown by Sector of GDP (estimate in percentage)
Sector 199512
Industry 18
Agriculture 12
Services 70
(ii) GDP per capita
Table A1.3 – Estimated GDP per Capita (US$)
1997 1998 1999
3,700 4,000 4,100
                                                     
12 No figures are available for later years.  It is believed that the composition of GDP has not changed
significantly since 1995.WT/ACC/LBN/3
Page 88
(iii) Budget
Table A1.4 - Budget (Millions LBP)
Budget Items 1997 1998 1999
Budget Transactions
1. Budgetary Revenue 3,518.75 3,979.37 4,463.96
Tax Revenues 2,683.65 3,097.19 3,321.06
o/w Custom Revenues 1,560.70 1,768.00 1,959.48
Non-tax revenue 835.10 882.19 1,142.90
2. Budgetary Expenditures 6,789.44 6,639.94 7,200.30
O/w General Expenditures 3,381.41 3,288.03 3,575.51
O/w Interest Expenditures 3,408.03 3,351.91 3,624.80
Domestic Interest Expenditures 3,222.40 3,051.30 3,214.40
Foreign Interest expenditures 185.63 300.61 410.40
Budget Primary Balance 137.34 691.34 888.45
3. Budget Deficit (1-2) -3,270.69 -2,660.57 -2,736.34
Treasury Transactions
1’- Treasury resources 491.42 470.00 404.25
2’- Treasury withdrawals 1,849.72 1,266.56 1,253.32
3’- Treasury Balance (1’-2’) -1,358.30 -796.56 -849.07
Total Cash In 4,010.17 4,449.37 4,868.21
Total Cash Out 8,639.16 7,906.50 8,453.62
Total Primary Balance -1,220.96 -105.22 39.39
Total Deficit (3+3’) -4,628.99 -3,457.13 -3,585.41
Table A1.5 – Memorandum Items for Budget Operations (in percentage)
1997 1998 1999
Interest Payments/Budgetary Revenues 96.85 84.23 81.20
Budgetary Revenues/Budgetary Expenditures 51.83 59.93 62.00
Budget deficit/Budgetary Expenditures -48.17 -40.07 -38.00
Budget Primary Balance/Budgetary Expenditures 2.02 10.41 12.34
Interest Payments/Budgetary Expenditures 50.20 50.48 50.34
Table A1.6 – Memorandum Items for Public  Sector Operations  (in percentage)
1997 1998 1999
Interest Payments/Total Revenues 84.98 75.33 74.46
Budgetary Revenues/Total Public Sector Expenditures 46.42 56.27 57.59
Total deficit/Total Public Sector Expenditures -53.58 -43.73 -42.41
Total Primary Balance/Total Public Sector
Expenditures-14.13 -1.33 0.47
Interest Payments/Total Public Sector Expenditures 39.45 42.39 42.88WT/ACC/LBN/3
Page 89
(iv) Production and consumption of basic goods
Table A1.7 - Production (P) and Consumption (C) of Industrial Goods
1998 1999Description of GoodsPCPC
Cement (in thousands of tons) 3,316 3,203 2,715 2,763
Tobacco (in tons) 672 13,038 945 9,320
Mineral & sparkling Water (in
thousands of litres)294,670 213,946 314,417 216,623
Flour (in tons) 411,221 411,221 401,093 401,093
Sugar (in tons) - - 30,000 -
Oil Paints (in tons) 1,955 1,649 1,842 1,577
Water Paints (in tons) 3,896 3,350 3,418 2,907
(v) Annual changes in prices
Table A1.8 - Consumer Price Index 1999
Expenditure Items WeightsIndex December
1998
(Base Year)Index December
1999Price Level
Change
Foodstuff 34.6 1.000 0.964 -3.6%
Clothes and Shoes 6.3 1.000 1.048 +4.8%
Rent, water, gas, electricity:Rent and other household
expenses
Maintenance, water,electricity, gas8.8
1.6
7.21.000
1.000
1.000-
-
1.057-
-
+5.7%
Furniture, equipment,
regular householdmaintenance7.9 1.000 1.003 +0.3%
Health 8.8 1.000 0.984 -1.6%
Transport &
Communications11.3 1.000 1.078 +7.8%
Education 13.4 1.000 1.015 +1.5%
Leisure 5.4 1.000 1.021 +2.1%
Personal Care, Various
Goods and services3.5 1.000 1.030 +3.0%
Weighted Change in
Consumption Prices100.0 1.000 1.007 +0.7%
(vi) Employment in different sectors
Table A1.9 - Breakdown by Sector of Employment (percentage)
Sector 1997
Industry 15
Agriculture 9
Services 76WT/ACC/LBN/3
Page 90
(vii) Balance of payments
Table A1.10 - Balance of Payments Summary(1)
(in millions of US$)
1996 1997 1998 1999 2000
Current account -4,705 -4,153 -5,863 -5,619 -5,630
Trade balance (f.o.b.) -6,209 -6,248 -5,815 -5,086 -5,083
  exports f.o.b (2)783 649 716 695 712
  imports f.o.b (2)-6,992 -6,897 -6,531 -5,780 -5,795
Services 425 635 -199 96 85
 Factor 399 437 207 254 355
  Interest 148 214 18 67 235
         Banque Du Liban net earnings 266 372 359 278 529
         Interest on public debt -118 -158 -341 -211 -293
  Investment income 251 223 188 187 120
         Commercial banks (net) 72 39 65 63 -4
                Earnings 220.0 269 370 421 427
                Payments -148 -230 -305 -358 -431
        Non bank(3)179 184 124 124 124
                Earnings 322 329 264 264 264
                Payments -143 -145 -140 -140 -140
 Non-factor 26 198 -406 -158 -270
   Insurance  & freight -574 -546 -610 -511 -513
  Travel & transportation 150 196 275 320 472
  Communication Services(4)120 144 35 125 78
  Medical Services(4)240 288 0 0 0
  Financial Services(4)120 144 -1 -1 -230
  Other(5)-30 -28 -105 -91 -78
Unrequited transfers 1,277 1,460 151 -629 -632
  Public Sector Grants 47 48 70 111 53
  Private Transfers 1,226 1,411 87 -736 -721
  Others(6)4 1 -6 -4 36
Capital account 5,293 4,573 5,375 5,879 5,341
Direct investment 2,552 2,672 1,097 740 886
   Real estate investment 2,359 2,359 947 768 1,004
   Other 193 313 150 -28 -118
Portfolio Investment 70 -416 129 -67
Ext. pub. debt  disbursements: 525 995 320 675 398
   Contracted Loans 425 359 260 296 173
   Eurobond 100 636 59 379 225
Amort. of ext. pub. Debt -20 -449 -81 -85 -155
Non bank short term capital(3)186 359 -350 -350 -350
   Claims on foreign banks 135 636 6 6 6
   Liabilities to foreign banks 51 -449 -356 -356 -356
Other capital(7)2,050 1,099 4,806 4,771 4,629
OVERALL BALANCE 786.4 420(8)-488(9)261(9)-289(9)
Notes:
1. Certain line items differ from previously published data due to revisions agreed with the IMF.2. Customs data. Exports data were adjusted downward to reflect changes in the valuation of banknotes
transfers abroad as follows: US$61.5 million in 1994, US$169.5 million in 1995, US$283.2 million in
1996.
3. Data on the flow of international bank lending to non-bank residents of Lebanon and on the flow of
deposits by residents of Lebanon with internationa l banks are obtained from BIS stocks. For 1996, basedWT/ACC/LBN/3
Page 91
on QI data. Estimates of interest payments and receipts are derived by applying the average 3-month
eurodollar rate to the average stock.
4. Available as of 1995.5. Includes public sector services in computer and information, construction, and financial and business
services Data available as of 1996.
6. Includes governmental transfers. Data available as of 1996.
7. Includes valuation adjustments and errors and omissions (mainly unrecorded flows of both current and
capital items) The increase in errors and omissions in 1998 and 1999 is due, in part, to the new compilationof the balance of payments during such period.
8. Includes a US$500 million deposit from Saudi National Commercial Bank made in December 1997.9. Includes a US$500 million deposit from Saudi National Commercial Bank made in December 1997, a
US$100 million deposit from the Kuwaiti Investment Authority made in February 1998 and a US$100
million deposit from the National Bank of Abu Dhabi made in May 1998.
(viii) Foreign exchange
Table A1.11 - Exchange Rate
US$ CHF JPY ITL DM FRF TL SR UAE KD
1997 Month I 1,550.81 1,115.21 13.17 990.67 967.50 286.66 13.77 413.50 422.26 5151.24
II 1,548.71 1,065.46 12.60 935.20 924.79 273.95 12.93 412.95 421.71 5108.60
III 1,546.75 1,055.33 12.62 912.46 911.50 270.20 12.36 412.42 421.14 5095.41
IV 1,544.60 1,057.97 12.32 913.68 904.96 268.70 11.75 411.83 420.55 5085.58
V 1,542.60 1,081.19 13.06 918.57 907.44 269.09 11.18 411.30 420.01 5099.46
VI 1,540.65 1,068.75 13.48 909.09 892.39 264.40 10.64 410.77 419.47 5091.55
VII 1,538.55 1,039.47 13.38 883.11 860.04 254.91 10.00 410.21 418.91 5073.86
VIII 1,536.45 1,014.87 13.03 853.90 834.09 247.48 9.36 409.66 418.32 5036.80
IX 1,534.34 1,041.95 12.70 878.71 857.58 255.13 8.98 409.10 417.75 5037.78
X 1,532.10 1,055.11 12.67 890.44 872.15 260.00 8.57 408.47 417.14 5043.48
XI 1,529.95 1,086.87 12.22 901.09 882.81 263.66 8.13 407.91 416.55 5042.77
XII 1,527.92 1,063.08 11.80 877.47 860.17 256.95 7.64 407.37 416.00 5014.34
1997 Average 1539.45 1,062.11 12.75 905.37 889.62 264.26 10.44 410.46 419.15 5073.41
EOP 1527.00 1,059.42 12.67 905.37 885.87 263.22 10.20 410.19 418.89 5070.83
1998 Month I 1,526.13 1,034.10 11.77 854.02 840.50 250.99 7.18 406.87 415.50 4992.96
II 1,524.42 1,041.45 12.12 851.63 840.34 250.72 6.79 406.44 415.04 4992.33
III 1,522.35 1,022.91 11.8 846.46 833.54 248.62 6.44 405.88 414.48 4984.79
IV 1,520.73 1,011.14 11.53 849.55 838.91 250.27 6.16 405.47 414.03 4976.23
V 1,519.33 1,027.77 11.23 868.18 856.09 255.31 5.99 405.09 413.65 4967.31
VI 1,517.35 1,016.47 10.82 859.89 847.11 252.66 5.80 404.53 413.12 4949.12
VII 1,515.06 1,001.41 10.77 855.05 843.07 251.47 5.63 403.93 412.49 4940.99
VIII 1,512.90 1,012.38 10.46 857.50 846.09 252.40 5.50 403.15 411.90 4926.90
IX 1,510.75 1,077.24 11.22 898.15 887.31 264.62 5.47 402.77 411.32 4968.40
X 1,508.80 1,129.66 12.51 931.42 921.31 274.81 5.39 402.28 410.78 5002.76
XI 1,508.50 1.089.83 12.54 906.56 897.08 267.54 5.10 402.21 410.70 4984.37
XII 1,508.29 1,110.65 12.85 913.00 904.05 269.59 4.91 401.92 410.65 4993.40
1998 Average 1516.22 1,044.11 11.62 874.28 864.99 257.42 5.86 404.21 412.81 4973.30
EOP 1,508.00 1,045.69 11.57 873.38 864.04 257.23 5.86 403.99 412.61 4973.43
1999 Month I 1508.00 1,090.41 13.36 904.76 895.71 267.07 4.66 402.08 410.57 5003.59
II 1508.00 1,057.27 12.91 872.68 863.95 257.60 4.40 402.04 410.56 4969.42
III 1508.00 1,029.63 12.61 848.34 839.86 250.41 4.16 402.10 410.56 4950.32
IV 1508.00 1,006.29 12.62 832.75 824.42 245.81 3.94 402.09 410.57 4939.21
V 1508.00 999.83 12.36 827.27 818.99 244.20 3.80 402.07 410.57 4931.90
VI 1508.00 981.24 12.49 808.32 800.23 238.60 3.64 402.07 410.56 4921.97
VII 1508.00 973.77 12.62 806.41 798.35 238.04 3.53 402.08 410.57 4917.77
VIII 1508.00 999.43 13.32 826.15 817.89 243.87 3.45 402.09 410.57 4947.58
IX 1507.64 988.79 14.09 817.89 809.71 241.43 3.31 402.00 410.47 4958.01
X 1507.50 1,012.74 14.22 833.87 825.53 246.14 3.21 401.96 410.43 4976.27
XI 1507.50 970.67 14.39 804.78 796.73 237.56 3.02 401.95 410.43 4958.89
XII 1507.50 952.98 14.70 788.01 780.13 232.61 2.85 401.95 410.44 4954.46WT/ACC/LBN/3
Page 92
US$ CHF JPY ITL DM FRF TL SR UAE KD
1999 Average 1507.85 1,005.25 13.31 830.94 822.63 245.28 3.66 402.04 410.53 4952.45
EOP 1507.83 997.44 13.39 824.88 816.63 243.49 3.66 402.07 410.52 4961.44
(b) Foreign trade statistics
(i) Foreign trade (aggregates at the two-digit HS level) on the basis of cargo customs
declarations
Table A1.12 - Foreign Trade (in value and percentage) in 1999
HS ChapterExport
(thousands
US$)Import (
thousands
US$)% of total
export% of total
import
01 Live animals 154.4 129,310.3 0.02% 2.08%
02 Meat and edible meat offal 601.4 28,177.8 0.09% 0.45%
03 Fish and crustaceans, molluscs and
other aquatic invertebrates62.5 28,270.8 0.01% 0.46%
04 Dairy produce; birds' eggs; natural honey 1,150.6 161,978.9 0.17% 2.61%
05 Products of animal origin, not
elsewhere specified or included2,322.1 2,056.4 0.35% 0.03%
06 Live trees and other plants 164.3 19,295.5 0.02% 0.31%
07 Edible vegetables and certain
roots and tubers17,801.4 69,424.1 2.66% 1.12%
08 Edible fruit and nuts 28,657.0 61,247.8 4.28% 0.99%
09 Coffee, tea, mate and spices 3,263.5 40,353.5 0.49% 0.65%
10 Cereals 918.1 117,912.1 0.14% 1.90%
11 Products of the milling industry 507.4 5,713.1 0.08% 0.09%
12 Oil seeds and oleaginous fruits 913.1 39,913.5 0.14% 0.64%
13 Lac; gums, resins and other
vegetable saps and extracts20.8 799.8 0.00% 0.01%
14 Vegetable plaiting materials 44.5 791.5 0.01% 0.01%
15 Animal or vegetable fats and oils 6,872.6 59,999.7 1.03% 0.97%
16 Preparations of meat, of fish or of
Crustaceans, molluscs516.2 49,223.9 0.08% 0.79%
17 Sugars  and sugar confectionery 7,752.3 35,316.6 1.16% 0.57%
18 Cocoa and cocoa preparations 2,641.5 23,786.2 0.39% 0.38%
19 Preparations of cereals, flour, starch
or milk; pastry cooks' products4,370.2 57,011.2 0.65% 0.92%
20 Preparations of vegetables, fruit,
nuts or other parts of plants12,761.9 34,460.5 1.90% 0.56%
21 Miscellaneous edible preparations 8,962.4 69,749.9 1.34% 1.12%
22 Beverages, spirits and vinegar 10,129.7 27,730.5 1.51% 0.45%
23 Residues and waste from the
food industries2,017.1 28,624.3 0.30% 0.46%
24 Tobacco and manufactured
tobacco substitutes24,810.7 137,678.8 3.70% 2.22%
25 Salt; sulphur; earths and stone 13,671.2 57,063.4 2.04% 0.92%
26 Ores, slag and ash 4.5 1,240.3 0.00% 0.02%
27 Mineral fuels, mineral oils and products 296.6 555,095.9 0.04% 8.94%
28 Inorganic chemicals 30,544.7 21,721.1 4.56% 0.35%
29 Organic chemicals 533.4 28,237.9 0.08% 0.45%
30 Pharmaceutical products 4,115.9 275,266.9 0.61% 4.44%
31 Fertilizers 17,883.5 20,375.0 2.67% 0.33%
32 Tanning or dyeing extracts 3,412.5 36,434.5 0.51% 0.59%WT/ACC/LBN/3
Page 93
HS ChapterExport
(thousands
US$)Import (
thousands
US$)% of total
export% of total
import
33 Essential oils and resinoids; perfumery
cosmetic or toilet preparations7,153.6 70,569.9 1.07% 1.14%
34 Soap, organic surface-active agents 16,360.7 37,151.2 2.44% 0.60%
35 Albuminoidal substances 315.2 7,859.6 0.05% 0.13%
36 Explosives; pyrotechnic products 191.2 5,554.4 0.03% 0.09%
37 Photographic or cinematographic goods 1,038.9 18,416.5 0.15% 0.30%
38 Miscellaneous chemical products 3,331.0 53,211.9 0.50% 0.86%
39 Plastics and articles thereof 16,604.9 184,188.2 2.48% 2.97%
40 Rubber and articles thereof 1,244.9 46,436.3 0.19% 0.75%
41 Raw hides and skins and leather 6,660.0 4,385.9 0.99% 0.07%
42 Articles of leather 2,402.4 18,338.1 0.36% 0.30%
43 Furskins and artificial fur 3.5 287.3 0.00% 0.00%
44 Wood and articles of wood 3,503.9 94,213.6 0.52% 1.52%
45 Cork and articles of cork 1.6 736.9 0.00% 0.01%
46 Manufactures of straw 47.9 1,082.5 0.01% 0.02%
47 Pulp of wood or of other fibrous
cellulosic material282.1 12,181.4 0.04% 0.20%
48 Paper and paperboard 27, 859.4 131,831.3 4.16% 2.12%
49 Printed books, newspapers, pictures and
other products of the printing industry26,235.5 34,782.3 3.91% 0.56%
50 Silk 68.9 2,514.2 0.01% 0.04%
51 Wool, fine and coarse animal hair 713.9 5,356.9 0.11% 0.09%
52 Cotton 127.4 27,143.9 0.02% 0.44%
53 Other vegetable textile fibre 2.6 1,999.4 0.00% 0.03%
54 Man-made filaments 1,099.2 26,097.2 0.16% 0.42%
55 Man-made staple fibres 1,108.0 47,528.9 0.17% 0.77%
56 Wadding, felt and nonwovens 196.2 5,270.4 0.03% 0.08%
57 Carpets and other textile floor-coverings 3,881.3 21,276.2 0.58% 0.34%
58 Special woven fabrics 309.0 10,985.5 0.05% 0.18%
59 Impregnated, coated, covered or
laminated textile fabrics39.2 5,495.3 0.01% 0.09%
60 Knitted or crocheted fabrics 1,299.1 16,353.3 0.19% 0.26%
61 Articles of apparel and clothing
accessories, knitted or crocheted16,930.7 68,480.6 2.53% 1.10%
62 Articles of apparel and clothing 21,641.6 114,707.3 3.23% 1.85%
accessories, not knitted or crocheted 722.9 32,958.9 0.11% 0.53%
63 Other made up textile articles 9,874.3 52,523.7 1.47% 0.85%
64 Footwear, gaiters and the like 77.9 2,061.4 0.01% 0.03%
65 Headgear and parts thereof 18.9 1,629.8 0.00% 0.03%
66 Umbrellas and parts thereof 128.9 2,300.1 0.02% 0.04%
67 Prepared feathers and down 4,057.9 28,488.7 0.61% 0.46%
68 Articles of stone, plaster, cement 4,619.9 64,597.7 0.69% 1.04%
69 Ceramic products 6,413.9 51,756.8 0.96% 0.83%
70 Glass and glassware 95, 593.4 461,667.9 14.26% 7.44%
71 Natural or cultured pearls, precious
stones, precious metals10,384.8 153,967.5 1.55% 2.48%
72 Iron and steel 12,276.0 98,072.5 1.83% 1.58%
73 Articles of iron or steel 6,854.6 26,312.9 1.02% 0.42%
74 Copper and articles thereof 7.8 257.8 0.00% 0.00%
75 Nickel and articles thereof 43,030.2 61,871.5 6.42% 1.00%
76 Aluminum and articles thereof 2,707.8 228.9 0.40% 0.00%
78 Lead and articles thereof 39.2 907.2 0.01% 0.01%WT/ACC/LBN/3
Page 94
HS ChapterExport
(thousands
US$)Import (
thousands
US$)% of total
export% of total
import
79 Zinc and articles thereof 2.0 136.7 0.00% 0.00%
80 Tin and articles thereof 871.9 487.9 0.13% 0.01%
81 Other base metals 1,316.4 27,229.9 0.20% 0.44%
82 Tools, implements, cutlery, spoons,
forks of base metal1,092.6 37,836.3 0.16% 0.61%
83 Miscellaneous articles of base metal 40,444.9 489,176.5 6.03% 7.88%
84 Nuclear reactors, boilers, machinery
and mechanical appliances32,318.9 421,012.3 4.82% 6.78%
85 Electrical machinery and equipment 108.5 608.2 0.02% 0.01%
86 Railway or tramway locomotives,
rolling-stock and parts thereof7,754.3 607,753.0 1.16% 9.79%
87 Vehicles and parts 247.6 106.5 0.04% 0.00%
88 Aircraft, spacecraft, and parts thereof 406.8 6,761.6 0.06% 0.11%
89 Ships, boats and floating structures 4,042.5 93,155.2 0.60% 1.50%
90 Optical, photographic instruments, etc. 1,068.1 23,524.2 0.16% 0.38%
91 Clocks and watches and parts thereof 35.4 2,241.8 0.01% 0.04%
92 Musical instruments 467.1 7,237.6 0.07% 0.12%
93 Arms and ammunition 12,986.2 85,033.5 1.94% 1.37%
94 Furniture; bedding and the like 554.3 35,669.3 0.08% 0.57%
95 Toys, games and sports requisites 743.4 27,704.1 0.11% 0.45%
96 Miscellaneous manufactured articles 466.6 2,557.5 0.07% 0.04%
97 Work of art, collectors' pieces  and
antiques154.4 129,310.3 0.02% 2.08%
Total 670,267.7 6,206,533.5 100.0% 100.0%
(ii) Export statistics
Table A1.13 - Export of Lebanon (M US$)
1997 1998 1999
Export 642.3 660.95 676.78
Table A1.14 - Main exports items (by value)
Goods (share of total Export) 1998 (%) 1999 (%)
Natural / Cultured Pearls, Jewelry, metals, coins, stones 10.37 14.12
Products of the chemical or allied industries 13.09 12.54
Base metal-sand articles 10.23 11.61
Prepared foodstuff, beverages, spirits and vinegar; tobacco 10.69 10.93
Machinery, electrical equipment and accessories 9.50 10.75
Textiles and textile articles 10.89 8.07
Pulp of wood, paper and paper board and articles thereof 7.71 8.03
Table A1.15 - Main exports items (by volume in KG)
Goods 1998 1999 1999 to 1998
Salt, sulphur, earths and stone, plastering
materials, lime and cement62,823,730 349,728,241 456.7%WT/ACC/LBN/3
Page 95
Goods 1998 1999 1999 to 1998
Edible fruit and nuts, peel of citrus fruit or
melons, coffee, tea, mate and spices184,915,214 157,975,022 -14.57%
Inorganic chemicals, organic & inorganic
compounds of precious metals, rare earth metals,and of radioactive elements and isotopes114,903,225 152,767,773 33%
Iron & steel 135,286,381 136,200,915 0.68%
Fertilizers 231,948,428 134,391,115 -42.1%
Edible vegetables and certain roots and tubers 116,594,789 129,482,024 11.1%
Table A1.16 - Composition of Industrial Exports (in per cent of total)
1996 1997 1998 1999
Food and Beverages 16 20 20 20
Textiles 9 12 10 8
Leather, plastics, Rubber 1 1 1 1
Wood and Products 0 0 0 1
Chemicals and pharmaceuticals 3 11 12 13
Paper and Products 33 8 7 8
Stone, Clay and glass 2 3 3 2
Metal and products 7 11 10 14
Machinery and Appliances 15 15 16 13
J e w e l l e r y 81 01 11 4
O t h e r 6896
Total 100 100 100 100
Table A1.17-Main export partners (1998 and 1999)
1998 1999Countryexports (M US$) % of total exports exports (M US$) % of total exports
Saudi Arabia 86.96 12.15 70.95 10.48
UAE 70.92 9.91 53.92 7.97
France 62.62 8.75 52.12 7.70
Switzerland 24.36 3.40 44.55 6.58
USA 47.23 6.60 41.99 6.20
Syria 46.71 6.52 32.27 4.77
Kuwait 30.26 4.23 30.40 4.48
Jordan 26.11 3.65 26.96 3.98
Germany 23.28 3.25 24.47 3.62
UK 21.38 2.99 24.30 3.59
Iraq 7,463 1.13 21.75 3.21
Italy 18.77 2.62 19.01 2.81
Netherlands 16.66 2.33 15.30 2.26
Egypt 16.84 2.35 15.26 2.26
(iii) Import statistics
Table A1.18 - Import of Lebanon (M US$)
1997 1998 1999
Import 7,456.6 7,055.2 6,206.5WT/ACC/LBN/3
Page 96
Table A1.19 - Main imports items (by value from Total Imports)
Goods (share of total import) 1998 (%) 1999 (%)
Machinery, and mechanical applia nces; electrical equipment 16.10 14.67
Vehicles, aircraft, vessels 9.68 9.91
Mineral Products 7.90 9.88
Products of the chemical or allied industries 7.97 9.26
Prepared foodstuff; beverages, tobacco… 8.33 7.47
Pearls, precious or semi-pr. Stones and metals 7.26 7.44
Textiles and Textile articles 6.83 6.22
Table A1.20 - Main import items (by volume in KG)
Goods 1998 1999 1999 to 1998
Mineral fuels, mineral oils and products of
their distillation; bituminous substances;
mineral waxes2,982,963,086 3,877,089,545 30%
Salt, sulphur, earths and stone, plastering
materials, lime and cement1,586,397,309 1,143,279,779 -28%
Cereals 773,107,822 809,678,573 4.7%
Iron and steel 883,829,186 762,285,679 13.8%
Wood and articles of wood; wood charcoal 284,732,673 227,972,310 -19.93%
Table A1.21 - Composition of Industrial Imports (in per cent of total)
1996 1997 1998 1999
Food and Beverages 20 20 20 20
Textiles 6 6 7 6
Leather, plastics, Rubber 0 0 0 0
Wood and Products 1 1 2 2
Chemicals and pharmaceuticals 7 7 8 9
Paper and Products 3 3 3 3
Stone, Clay and glass 2 2 2 2
Metal and products 18 18 16 16
Machinery and Appliances 31 27 28 26
Jewellery 4 8 7 7
Other 7 7 7 7
Total 100 100 100 100
Table A1.22 - Main import partners (1999)
Country imports (M US$) % of total imports
Italy 679 10.9
France 595 9.6
Germany 553 8.9
USA 501 8.1
Switzerland 443 7.1
UK 272 4.4WT/ACC/LBN/3
Page 97
Country imports (M US$) % of total imports
China 261 4.2
Japan 259 4.2
Syria 223 3.6
Turkey 164 2.6
Spain 148 2.4
Belgium 116 1.9
Netherlands 114 1.8
Greece 112 1.8
(iv) Main imports from main suppliers preferably at a tariff line level
Table A1.23 - Main imports from Italy  (1999):
value of import, share of import  by chapter (in per cent) and share of total import from Italy
Ch TitleValue of Import
(US$)Share of Import
by ChapterShare of total
Import from Italy
27 Mineral fuels, mineral oils and products of
their distillation; bituminous substances;mineral waxes.92,969,519 17% 13.69%
84 Nuclear reactors, boilers, machinery and
mechanical appliances; parts thereof.87,391,591 18% 12.87%
71 Natural or cultured pearls, precious or semi-
precious stones, precious metals, metalsclad with precious metal and articlesthereof; imitation jewellery; coin38,526,010 8% 5.67%
73 Articles of iron or steel. 37,476,554 38% 5.52%
39 Plastics and articles thereof. 36,753,283 20% 5.41%
62 Articles of apparel and clothing accessories,
not knitted or crocheted.30,292,349 26% 4.46%
85 Electrical machinery and equipment and
parts thereof; sound recorders and
reproduces,        television, image andsound recorders and reproducers, and partsand accessories of such articles27,303,026 6% 4.02%
94 Furniture; bedding, mattresses, mattress
supports, cushions and similar stuffedfurnishings; lamps and lighting fittings, not
elsewhere specified or included; illuminated
signs, illuminated name-plates and the like;prefabricated buildings26,099,302 31% 3.84%
17 Sugars and sugar confectionery. 18,501,272 52% 2.72%
25 Salt; sulphur; earths and stone; plastering
materials, lime and cement17,641,706 31% 2.60%
64 Footwear, gaiters and the like; parts of such
articles17,063,382 32% 2.51%
87 Vehicles other than railway or tramway
rolling- stock, and parts and accessoriesthereof15,213,551 3% 2.24%
69 Ceramic products 15,088,658 23% 2.22%
61 Articles of apparel and clothing accessories
knitted or crocheted.13,822,513 20% 2.04%
83 Miscellaneous articles of base metal. 12,730,064 34% 1.87%
68 Articles of stone, plaster, cement, asbestos,
mica or similar materials.12,340,204 43% 1.82%WT/ACC/LBN/3
Page 98
Ch TitleValue of Import
(US$)Share of Import
by ChapterShare of total
Import from Italy
10 Cereals. 12,131,292 10% 1.79%
30 Pharmaceutical products. 11,559,288 4% 1.70%
90 Optical, photographic, cinematographic,
measuring, checking, precision, medical orsurgical instruments and apparatus; parts
and accessories thereof.10,464,584 11% 1.54%
Table A1.24 - Main imports from France by chapter (1999):
 value of imports, share of import by chapter (in per cent) and share of total import from
France
Ch TitleValue of Import
(US$)Share
of Import
by ChapterShare of total
Import from France
85 Electrical machinery and equipment and
parts thereof; sound recorders andreproducers, television, image and soundrecorders and reproducers, and parts and
accessories of such articles.86,357,932 20.51% 14.52%
27 Mineral fuels, mineral oils and products of
their distillation; bituminous substances;
mineral waxes.65,648,286 11.83% 11.04%
4 Dairy produce; birds’ eggs; natural honey;
edible products of animal origin, notelsewhere specified or included.55,535,667 34.29% 9.34%
30 Pharmaceutical products. 49,899,571 18.13% 8.39%
84 Nuclear reactors, boilers, machinery and
mechanical appliances; parts thereof.38,384,960 7.85% 6.45%
87 Vehicles other than railway or tramway
rolling- stock, and parts and accessoriesthereof.28,877,045 4.75% 4.86%
1 Live animals. 24,224,417 18.73% 4.07%
33 Essential oils and resinoids; perfumery,
cosmetic or toilet preparations.23,162,864 32.82% 3.89%
62 Articles of apparel and clothing accessories,
not knitted or crocheted.19,874,755 17.33% 3.34%
39 Plastics and articles thereof. 15,549,347 8.44% 2.61%
49 Printed books, newspapers, pictures and
other products of the printing industry;
manuscripts, typescripts, and plans.12,180,888 35.02% 2.05%
61 Articles of apparel clothing and accessories,
knitted or crocheted.10,521,512 15.36% 1.77%
73 Articles of iron or steel. 9,743,799 9.94% 1.64%
94 Furniture, bedding, mattresses, mattress
supports, cushions and similar stuffedfurnishings; lamps and lighting fittings, notelsewhere specified or included,;illuminated signs, illuminated name-plates
and the like; prefabricated buildings.9,679,279 11.38% 1.63%
70 Glass and glassware. 9,357,834 18.08% 1.57%WT/ACC/LBN/3
Page 99
Ch TitleValue of Import
(US$)Share
of Import
by ChapterShare of total
Import from France
90 Optical, photographic, cinematographic,
measuring, checking, precision, medical or
surgical instruments and apparatus; parts
and accessories thereof.8,751,153 9.39% 1.47%
19 Preparations of cereals, flour, starch or
milk; pastry cooks’ products.7,961,828 13.97% 1.34%
76 Aluminium and articles thereof. 7,205,829 11.65% 1.21%
48 Paper and paperboard; articles of paper
pulp, of paper or of paperboard.6,965,093 5.28% 1.17%
Table A1.25 - Main imports from Germany by chapter (1999):
value of imports, share of import by chapter (in per cent) and
share of total import from Germany
Ch TitleValue of Import
(US$Share
of Import
by ChapterShare of total
Import from
Germany
87 Vehicles other than railway or tramway
rolling-stock, and part and accessories
thereof.244,452,309 40.22% 44.23%
84 Nuclear reactors, boilers, machinery and
mechanical appliances; parts thereof.55,782,498 11.40% 10.09%
30 Pharmaceutical products. 39,582,703 14.38% 7.16%
1 Live animals. 37,474,187 28.98% 6.78%
85 Electrical machinery and equipment and
parts thereof; sound recorders andreproducers, television, image and soundrecorders and reproducers, and parts andaccessories of such articles.32,840,318 7.80% 5.94%
39 Plastics and articles thereof. 12,570,105 6.82% 2.27%
48 Paper and paperboard; articles of paper
pulp, of paper or of paperboard.10,092,794 7.66% 1.83%
90 Optical, photographic, cinematographic,
measuring, checking, precision, medical or
surgical instruments and apparatus; parts
and accessories thereof.10,024,291 10.76% 1.81%
33 Essential oils and reinoids; perfumery,
cosmetic or toilet preparations.6,314,131 8.95% 1.14%
38 Miscellaneous chemical products. 6,278,638 11.80% 1.14%
27 Mineral fuels, mineral oils, and products of
their distillation; bituminous substances;mineral waxes.5,950,517 1.07% 1.08%
63 Other made up textile articles; sets; woman
clothing and woman textile articles; rags.5,519,901 16.75% 1.00%
94 Furniture; bedding, mattresses, mattress
supports, cushions and similar stuffedfurnishings; lamps and lighting fittings, not
elsewhere specified or included; illuminated
signs, illuminated name-plates and the like;prefabricated buildings.5,447,441 6.41% 0.99%WT/ACC/LBN/3
Page 100
Ch TitleValue of Import
(US$Share
of Import
by ChapterShare of total
Import from
Germany
4 Dairy produce; birds’ eggs,; natural honey;
edible products of animal origin, not
elsewhere specified or included.4,765,080 2.94% 0.86%
62 Articles of apparel and clothing accessories,
not knitted or crocheted.4,172,733 3.64% 0.76%
73 Articles of iron and steel. 4,052,618 4.13% 0.73%
32 Tanning or dyeing extracts; tannins and
their derivatives; dyes, pigments and othercoloring matter; paints and varnishes; puttyand other masties; inks.3,879,228 10.65% 0.70%
34 Soap, organic surface-active agents,
washing preparations, lubricatingpreparations, artific ial waxes, prepared
waxes, polishing or scouring preparations,
candles and similar articles, modellingpastes, “ dental waxes” and…3,694,457 9.94% 0.67%
37 Photographic or cinematographic goods. 3,414,279 18.54% 0.62%
Table A1.26- Main imports from USA by chapter (1999):
value of imports, share of import by chapter (in per cent) and
share of total import from USA
Ch TitleValue of Import
(US$)Share of Import
by ChapterShare of total
Import from USA
24 Tobacco and manufactured tobacco
substitutes.113,451,850 82.40% 22.65%
84 Nuclear reactors, boilers, machinery and
mechanical appliances; parts thereof.69,496,066 14.21% 13.87%
87 Vehicles other than railway or tramway
rolling-stock, and parts and accessories
thereof.46,487,596 7.65% 9.28%
10 Cereals. 44,740,956 37.94% 8.93%
85 Electrical machinery and equipment and
parts thereof; sound recorders and
reproducers, television, image and soundrecorders and reproducers, and parts andaccessories of such articles.27,728,621 6.59% 5.54%
90 Optical, photographic, cinematographic,
measuring, checking, precision, medical orsurgical instruments and apparatus; parts
and accessories thereof.26,125,729 28.05% 5.22%
30 Pharmaceutical products. 17,028,721 6.19% 3.40%
15 Animal or vegetable fats and oils and their
cleavage products; prepared edible fats;
animal or vegetable waxes.10,331,443 17.22% 2.06%
21 Miscellaneous edible preparations. 10,255,405 14.70% 2.05%
44 Wood and articles of wood; wood charcoal. 7,800,986 8.28% 1.56%
27 Mineral fuels, mineral oils, and products of
their distillation; bituminous substances;mineral waxes.7,701,123 1.39% 1.54%
33 Essential oils and reinoids; perfumery,
cosmetic or toilet preparations.7,261,251 10.29% 1.45%WT/ACC/LBN/3
Page 101
Ch TitleValue of Import
(US$)Share of Import
by ChapterShare of total
Import from USA
38 Miscellaneous chemical products. 6,562,544 12.33% 1.31%
94 Furniture; bedding, mattresses, mattress
supports, cushions and similar stuffedfurnishings; lamps and lighting fittings, not
elsewhere specified or included; illuminated
signs, illuminated name-plates and the like;prefabricated buildings.6,312,398 7.42% 1.26%
39 Plastics and articles thereof. 6,284,004 3.41% 1.25%
49 Printed books, newspapers, pictures and
other products of the printing industry;manuscripts, typescripts, and plans.5,518,030 15.86% 1.10%
8 Edible fruit and nuts; peel of citrus fruit or
melons coffee, tea,mat6 and spices.5,402,689 8.82% 1.08%
1 Live animals. 4,755,797 3.68% 0.95%
12 Oil seeds and oleaginous fruits;
miscellaneous grains, seeds and fruit;industrial or medicinal plants; straw and
fodder.4,451,150 11.15% 0.89%
Table A1.27 - Main imports from Switzerland  by chapter (1999):
value of import , share of impo rt by chapter (in per cent) and
share of total import from Switzerland
Ch TitleValue of Import
(US$)Share of Import
by ChapterShare of total
Import
from Switzerland
71 Natural or cultured pearls, precious or semi-
precious stones, precious metals, metalsclad with precious metal and articlesthereof; imitation jewellery; coin370,699,656 11.65% 83.68%
30 Pharmaceutical products. 32,064,214 35.91% 7.24%
91 Clocks and watches and parts thereof. 8,447,234 1.15% 1.91%
84 Nuclear reactors, boilers, machinery and
mechanical appliances; parts thereof5,627,833 7.38% 1.27%
21 Miscellaneous edible preparations. 5,144,127 2.49% 1.16%
90 Optical, photographic, cinematographic,
measuring, checking, precision, medical orsurgical instruments and apparatus; parts
and accessories thereof.2,316,563 0.52% 0.52%
85 Electrical machinery and equipment and
parts thereof; sound recorders and
reproducers, television, image and soundrecorders and reproducers, and parts andaccessories of such articles.2,203,877 3.31% 0.50%
38 Miscellaneous chemical products. 1,759,007 0.24% 0.40%
87 Vehicles other than railway or tramway
rolling-stock, and parts and accessoriesthereof.1,436,694 2.02% 0.32%
33 Essential oils and reinoids; perfumery,
cosmetic or toilet preparations.1,428,345 0.88% 0.32%
24 Tobacco and manufactured tobacco
substitutes.1,213,292 4.16% 0.27%
18 Cocoa and cocoa preparations. 990,494 2.13% 0.22%WT/ACC/LBN/3
Page 102
Ch TitleValue of Import
(US$)Share of Import
by ChapterShare of total
Import
from Switzerland
32 Tanning or dyeing extracts; tannins and
their derivatives; dyes, pigments and other
coloring matter; paints and varnishes; putty
and other masties; inks.775,538 0.33% 0.18%
39 Plastics and articles thereof. 614,539 0.60% 0.14%
73 Articles of iron and steel. 592,984 0.68% 0.13%
94 Furniture; bedding, mattresses, mattress
supports, cushions and similar stuffed
furnishings; lamps and lighting fittings, notelsewhere specified or included; illuminatedsigns, illuminated name-plates and the like;prefabricated buildings.576,365 0.99% 0.13%
19 Preparations of cereals, flour, starch or
milk; pastry cooks’ products.562,037 1.97% 0.13%
54 Man-made filaments. 513,364 1.80% 0.12%
82 Tools, implements, cutlery, spoons and
forks  of base metal; parts thereof of base
metal.491,094 11.65% 0.11%
Table A1.28 - Main imports from UK by chapter (1999):
value of import , share of impo rt by chapter (in per cent) and
share of total import from UK
Ch TitleValue of Import
(US$)Share of Import
by ChapterShare of total
Import from UK
30 Pharmaceutical products. 48,741,702 17.71% 17.94%
84 Nuclear reactors, boilers, machinery and
mechanical appliances; parts thereof35,023,894 7.16% 12.89%
85 Electrical machinery and equipment and
parts thereof; sound recorders andreproducers, television, image and soundrecorders and reproducers, and parts andaccessories of such articles.28,945,844 6.88% 10.65%
87 Vehicles other than railway or tramway
rolling-stock, and parts and accessories
thereof.23,930,672 3.94% 8.81%
22 Beverages, spirits and vinegar. 13,449,330 48.50% 4.95%
33 Essential oils and reinoids; perfumery,
cosmetic or toilet preparations.10,414,655 14.76% 3.83%
27 Mineral fuels, mineral oils, and products of
their distillation; bituminous substances;mineral waxes.7,609,667 1.37% 2.80%
39 Plastics and articles thereof. 7,589,558 4.12% 2.79%
38 Miscellaneous chemical products. 6,423,355 12.07% 2.36%
24 Tobacco and manufactured tobacco
substitutes.5,430,555 3.94% 2.00%
34 Soap, organic surface-active agents,
washing preparations, lubricatingpreparations, artific ial waxes, prepared
waxes, polishing or scouring preparations,
candles and similar articles, modelling
pastes, “ dental waxes” and…5,391,941 14.51% 1.98%WT/ACC/LBN/3
Page 103
4 Dairy produce; birds’ eggs,; natural honey;
edible products of animal origin, notelsewhere specified or included.5,052,874 3.12% 1.86%
49 Printed books, newspapers, pictures and
other products of the printing industry;
manuscripts, typescripts, and plans.4,654,145 13.38% 1.71%
73 Articles of iron and steel. 4,605,323 4.70% 1.69%
37 Photographic or cinematographic goods. 4,577,176 24.85% 1.68%
19 Preparations of cereals, flour, starch or
milk; pastry cooks’ products.4,510,707 7.91% 1.66%
90 Optical, photographic, cinematographic,
measuring, checking, precision, medical orsurgical instruments and apparatus; partsand accessories thereof.4,009,807 4.30% 1.48%
48 Paper and paperboard; articles of paper
pulp, of paper or of paperboard.3,996,584 3.03% 1.47%
18 Cocoa and cocoa preparations. 3,946,092 16.59% 1.45%
Table A1.29 - Main imports from China by chapter (1999):
value of imports, share of import by chapter (in per cent) and
share of total import from China
Ch TitleValue of Import
(US$)Share of Import
by ChapterShare of total
Import from China
85 Electrical machinery and equipment and
parts thereof; sound recorders and
reproducers, television, image and sound
recorders and reproducers, and parts andaccessories of such articles.29,840,038 7.09% 11.41%
84 Nuclear reactors, boilers, machinery and
mechanical appliances; parts thereof25,257,206 5.16% 9.66%
95 Toys, games and sports requisites; parts and
accessories thereof.19,970,944 55.99% 7.64%
62 Articles of apparel and clothing accessories,
not knitted or crocheted.18,272,400 15.93% 6.99%
64 Footwear, gaiters and the like; parts of such
articles18,016,582 34.30% 6.89%
61 Articles of apparel clothing and accessories,
knitted or crocheted.17,008,630 24.84% 6.50%
69 Ceramic products. 16,086,729 24.90% 6.15%
73 Articles of iron and steel. 7,714,641 7.87% 2.95%
39 Plastics and articles thereof. 7,405,907 4.02% 2.83%
94 Furniture; bedding, mattresses, mattress
supports, cushions and similar stuffedfurnishings; lamps and lighting fittings, not
elsewhere specified or included; illuminated
signs, illuminated name-plates and the like;prefabricated buildings.7,049,409 8.29% 2.70%
96 Miscellaneous manufactured articles. 6,556,976 23.67% 2.51%
91 Clocks and watches and parts thereof. 6,419,460 27.29% 2.46%
83 Miscellaneous articles of base metal. 6,418,636 16.96% 2.45%
42 Articles of leather; saddlery and harness;
travel goods, handbags and similarcontainers; articles of animal gut (other thansilk-worm gut).6,241,040 34.03% 2.39%WT/ACC/LBN/3
Page 104
Ch TitleValue of Import
(US$)Share of Import
by ChapterShare of total
Import from China
12 Oil seeds and oleaginous fruits;
miscellaneous grains, seeds and fruit;industrial or medical plants; straw and
fodder.5,292,236 13.26% 2.02%
55 Man- made staple fibers. 4,899,934 10.31% 1.87%
90 Optical, photographic, cinematographic,
measuring, checking, precision, medical orsurgical instruments and apparatus; partsand accessories thereof.4,074,747 4.37% 1.56%
40 Rubber and articles thereof. 3,978,862 8.57% 1.52%
63 Other made up textile articles; sets; woman
clothing and woman textile articles; rags.3,845,061 11.67% 1.47%
Table A1.30 - Main imports from  Japan  by chapter (1999):
value of import , share of impo rt by chapter (in per cent) and
share of total import from Japan
Ch TitleValue of Import
(US$)Share of Import
by ChapterShare of total
Import from Japan
87 Other made up textile articles; sets; woman
clothing and woman textile articles; rags.156,559,539 25.76% 60.44%
84 Nuclear reactors, boilers, machinery and
mechanical appliances; parts thereof31,538,480 6.45% 12.18%
85 Electrical machinery and equipment and
parts thereof; sound recorders and
reproducers, television, image and soundrecorders and reproducers, and parts andaccessories of such articles.25,848,842 6.14% 9.98%
90 Optical, photographic, cinematographic,
measuring, checking, precision, medical orsurgical instruments and apparatus; parts
and accessories thereof.12,718,208 13.65% 4.91%
40 Rubber and articles thereof. 7,370,473 15.87% 2.85%
96 Miscellaneous manufactured articles. 3,922,246 14.16% 1.51%
91 Clocks and watches and parts thereof. 3,021,268 12.84% 1.17%
48 Paper and paperboard; articles of paper
pulp, of paper or of paperboard.2,758,647 2.09% 1.06%
37 Photographic or cinematographic goods. 2,364,548 12.84% 0.91%
32 Tanning or dyeing extracts; tannins and
their derivatives; dyes, pigments and other
coloring matter; paints and varnishes; putty
and other masties; inks.1,404,257 3.85% 0.54%
29 Organic chemicals. 928,222 3.29% 0.36%
39 Plastics and articles thereof. 904,787 0.49% 0.35%
38 Miscellaneous chemical products. 900,961 1.69% 0.35%
71 Natural or cultured pearls, precious or semi-
precious stones, precious metals, metalsclad with precious metal and articlesthereof; imitation jewellery; coin720,275 0.12% 0.28%
95 Toys, games and sports requisites; parts and
accessories thereof.652,133 1.83% 0.25%WT/ACC/LBN/3
Page 105
Ch TitleValue of Import
(US$)Share of Import
by ChapterShare of total
Import from Japan
82 Tools, implements, cutlery, spoons and
forks  of base metal; parts thereof of basemetal.648,732 2.38% 0.25%
92 Musical instruments; parts and accessories
of such articles.595,987 26.58% 0.23%
54 Man-made filaments. 545,447 2.09% 0.21%
73 Articles of iron and steel. 537,877 0.55% 0.21%
Table A1.31 - Main imports from Syria  by chapter (1999):
value of imports , share of import by chapter (in per cent) and
share of total import from Syria
Ch TitleValue of Import
(US$)Share of Import
by ChapterShare of total
Import from Syria
27 Mineral fuels, mineral oils, and products of
their distillation; bituminous substances;mineral waxes.138,199,727 24.90% 61.85%
7 Edible vegetables and certain roots and
tubers.19,738,156 28.43% 8.83%
8 Edible fruit and nuts; peel of citrus fruit or
melons coffee, tea,mat6 and spices.11,100,679 18.12% 4.97%
6 Live trees and other plants; bulbs, roots and
the like; cut flowers and ornamental foliage.10,860,926 56.29% 4.86%
25 Salt; sulphur; earths and stone; plastering
materials, lime and cement.10,827,592 18.97% 4.85%
20 Preparations of vegetables, fruit, nuts, or
other parts of plants.3,617,550 10.50% 1.62%
76 Aluminium and articles thereof. 3,133,392 5.06% 1.40%
4 Dairy produce; birds’ eggs,; natural honey;
edible products of animal origin, not
elsewhere specified or included.2,311,030 1.43% 1.03%
68 Articles of stone, plaster, cement, asbestos,
mica or similar materials.2,146,335 8.76% 0.96%
23 Residues and waste from the food
industries; prepared animal fodder2,068,551 7.23% 0.93%
19 Preparations of cereals, flour, starch or
milk; pastry cooks’ products.1,883,077 3.30% 0.84%
73 Articles of iron and steel. 1,660,046 1.69% 0.74%
84 Nuclear reactors, boilers, machinery and
mechanical appliances; parts thereof.1,571,602 0.32% 0.70%
34 Soap, organic surface-active agents,
washing preparations, lubricatingpreparations, artific ial waxes, prepared
waxes, polishing or scouring preparations,
candles and similar articles, modelling
pastes, “ dental waxes” and…1,536,233 4.14% 0.69%
9 Coffee, tea, mate and spices 1,518,314 3.76% 0.68%
38 Miscellaneous chemical products. 1,428,243 2.68% 0.64%
39 Plastics and articles thereof. 1,240,314 0.67% 0.56%
63 Other made up textile articles; sets; woman
clothing and woman textile articles; rags.767,329 2.33% 0.34%
17 Sugars and sugar confectionery. 748,865 2.12% 0.34%WT/ACC/LBN/3
Page 106
Table A1.32 - Main imports from Turkey by chapter (1999):
value of imports , share of import by chapter (in per cent) and
share of total import from Turkey
Ch TitleValue of Import
(US$)Share of Import
by ChapterShare of total
Import from
Turkey
27 Mineral fuels, mineral oils, and products of
their distillation; bituminous substances;mineral waxes.48,315,803 8.70% 29.48%
19 Preparations of cereals, flour, starch or
milk; pastry cooks’ products.7,976,141 13.99% 4.87%
74 Copper and articles thereof. 7,300,586 27.75% 4.46%
73 Articles of iron and steel. 6,628,371 6.76% 4.04%
3 Fish and crustaceans, molluscs and other
aquatic invertebrates.4,681,712 16.56% 2.86%
62 Articles of apparel and clothing accessories,
not knitted or crocheted.4,625,900 4.03% 2.82%
72 Iron and steel. 4,561,495 2.96% 2.78%
15 Animal or vegetable fats and oils and their
cleavage products; prepared edible fats;
animal or vegetable waxes.4,444,358 7.41% 2.71%
70 Glass and glassware. 3,979,822 7.69% 2.43%
55 Man-made staple fibers. 3,847,714 8.10% 2.35%
8 Edible fruit and nuts; peel of citrus fruit or
melons, coffee, tea, mate, and spices.3,846,530 6.28% 2.35%
84 Nuclear reactors, boilers, machinery and
mechanical appliances; parts thereof.3,830,036 0.78% 2.34%
87 Other made up textile articles; sets; woman
clothing and woman textile articles; rags.3,768,953 0.62% 2.30%
21 Miscellaneous edible preparations. 3,708,347 5.32% 2.26%
10 Cereals. 3,695,707 3.13% 2.26%
54 Man-made filaments. 3,455,132 13.24% 2.11%
61 Articles of apparel clothing and accessories
knitted or crocheted.3,272,195 4.78% 2.00%
39 Plastics and articles thereof. 3,029,281 1.64% 1.85%
34 Soap, organic surface-active agents,
washing preparations, lubricatingpreparations, artific ial waxes, prepared
waxes, polishing or scouring preparations,candles and similar articles, modelling
pastes, “ dental waxes” and…2,913,220 7.84% 1.78%WT/ACC/LBN/3
Page 107
Table A1.33 - Main imports from Spain  by chapter (1999):
value of imports, share of import by chapter (in per cent) and
share of total import from Spain
Ch TitleValue of Import
(US$)Share of Import
by ChapterShare of total
Import from Spain
34 Soap, organic surface-active agents,
washing preparations, lubricatingpreparations, artific ial waxes, prepared
waxes, polishing or scouring preparations,
candles and similar articles, modelling
pastes, “ dental waxes” and…11,652,005 31.36% 7.89%
69 Ceramic products. 9,464,686 14.65% 6.41%
16 Preparations of meat, of fish or of
crustaceans, molluscs or other aquaticinvertebrates.9,048,024 18.38% 6.13%
84 Nuclear reactors, boilers, machinery and
mechanical appliances; parts thereof.8,925,862 1.82% 6.04%
85 Electrical machinery and equipment and
parts thereof; sound recorders andreproducers, television, image and soundrecorders and reproducers, and parts and
accessories of such articles.7,184,828 1.71% 4.86%
30 Pharmaceutical products. 6,411,402 2.33% 4.34%
94 Furniture; bedding, mattresses, mattress
supports, cushions and similar stuffed
furnishings; lamps and lighting fittings, notelsewhere specified or included; illuminatedsigns, illuminated name-plates and the like;prefabricated buildings.6,137,935 7.22% 4.16%
62 Articles of apparel and clothing accessories,
not knitted or crocheted.5,540,848 4.83% 3.75%
15 Animal or vegetable fats and oils and their
cleavage products; prepared edible fats;
animal or vegetable waxes.5,437,956 9.06% 3.68%
39 Plastics and articles thereof. 5,181,772 2.81% 3.51%
44 Wood and articles of wood; wood charcoal. 5,116,693 5.43% 3.46%
87 Other made up textile articles; sets; woman
clothing and woman textile articles; rags.4,056,118 0.67% 2.75%
25 Salt; sulphur; earths and stone; plastering
materials, lime and cement.3,936,664 6.90% 2.67%
20 Preparations of vegetables, fruit, nuts or
other parts of plants.3,610,650 10.48% 2.44%
19 Preparations of cereals, flour, starch or
milk; pastry cooks’ products.3,493,700 6.13% 2.37%
27 Mineral fuels, mineral oils, and products of
their distillation; bituminous substances;mineral waxes.3,440,451 0.62% 2.33%
55 Man- made staple fibers. 3,216,550 6.77% 2.18%
21 Miscellaneous edible preparations. 2,830,703 4.06% 1.92%
61 Articles of apparel clothing and accessories
knitted or crocheted.2,675,762 3.91% 1.81%WT/ACC/LBN/3
Page 108
Table A1.34 - Main imports from Belgium by chapter (1999):
value of imports, share of import by chapter (in per cent) and
share of total import from Belgium
Ch TitleValue of Import
(US$)Share of Import
by ChapterShare of total
Import from
Belgium
30 Pharmaceutical products. 20,320,931 7.38% 17.46%
71 Natural or cultured pearls, precious or semi-
precious stones, precious metals, metalsclad with precious metal and articles
thereof; imitation jewellery; coin10,965,838 1.80% 9.42%
39 Plastics and articles thereof. 7,828,737 4.25% 6.73%
19 Preparations of cereals, flour, starch or
milk; pastry cooks’ products.7,302,353 12.81% 6.28%
84 Nuclear reactors, boilers, machinery and
mechanical appliances; parts thereof.5,331,658 1.09% 4.58%
63 Other made up textile articles; sets; woman
clothing and woman textile articles; rags.5,167,770 15.68% 4.44%
72 Iron and steel. 4,534,523 2.95% 3.90%
2 Meat and edible meat offal. 2,716,440 9.64% 2.33%
48 Paper and paperboard; articles of paper
pulp, of paper or of paperboard.2,713,780 2.06% 2.33%
85 Electrical machinery and equipment and
parts thereof; sound recorders andreproducers, television, image and soundrecorders and reproducers, and parts andaccessories of such articles.2,689,667 0.64% 2.31%
57 Carpets and other textile floor coverings. 2,657,366 12.49% 2.28%
31 Fertilizers. 2,480,603 12.17% 2.13%
33 Essential oils and reinoids; perfumery,
cosmetic or toilet preparations.2,425,174 3.44% 2.08%
87 Other made up textile articles; sets; woman
clothing and woman textile articles; rags.2,201,944 0.36% 1.89%
15 Animal or vegetable fats and oils and their
cleavage products; prepared edible fats;
animal or vegetable waxes.2,082,073 3.47% 1.79%
18 Cocoa and cocoa preparations. 1,940,985 8.16% 1.67%
27 Mineral fuels, mineral oils, and products of
their distillation; bituminous substances;mineral waxes.1,896,151 0.34% 1.63%
21 Miscellaneous edible preparations. 1,874,769 2.69% 1.61%
4 Dairy produce; birds’ eggs,; natural honey;
edible products of animal origin, notelsewhere specified or included.1,847,874 1.14% 1.59%
30 Pharmaceutical products. 20,320,931 7.38% 17.46%WT/ACC/LBN/3
Page 109
Table A1.35 - Main imports from Holland  by chapter (1999):
value of imports, share of import by chapter (in per cent) and
share of total import from Holland
Ch TitleValue of Import
(US$)Share of Import
by ChapterShare of total
Import
from Holland
4 Dairy produce; birds’ eggs; natural honey;
edible products of animal origin, notelsewhere specified or included.13,048,271 8.06% 11.41%
30 Pharmaceutical products. 12,661,363 4.60% 11.08%
7 Edible vegetables and certain roots and
tubers.10,286,370 14.82% 9.00%
16 Preparations of meat, of fish or of
crustaceans, molluscs or other aquatic
invertebrates.9,318,101 18.93% 8.15%
39 Plastics and articles thereof. 8,791,723 4.77% 7.69%
22 Beverages, spirits and vinegar. 5,735,935 20.68% 5.02%
19 Preparations of cereals, flour, starch or
milk; pastry cooks’ products.3,386,254 5.94% 2.96%
2 Meat and edible meat offal. 2,937,009 10.42% 2.57%
12 Oil seeds and oleaginous fruits;
miscellaneous grains, seeds and fruit;industrial or medicinal plants; straw andfodder.2,853,697 7.15% 2.50%
15 Animal or vegetable fats and oils and their
cleavage products; prepared edible fats;animal or vegetable waxes.2,638,749 4.40% 2.31%
29 Organic chemicals. 2,622,026 9.29% 2.29%
18 Cocoa and cocoa preparations. 2,600,685 10.93% 2.28%
48 Paper and paperboard; articles of paper
pulp, of paper or of paperboard.2,550,646 1.93% 2.23%
6 Live trees and other plants; bulbs, roots and
the like; cut flowers and ornamental foliage.2,345,639 12.16% 2.05%
27 Mineral fuels, mineral oils, and products of
their distillation; bituminous substances;
mineral waxes.2,194,144 0.40% 1.92%
84 Nuclear reactors, boilers, machinery and
mechanical appliances; parts thereof.2,118,014 0.43% 1.85%
21 Miscellaneous edible preparations. 1,909,119 2.74% 1.67%
32 Tanning or dyeing extracts; tannins and
their derivatives; dyes, pigments and othercoloring matter; paints and varnishes; puttyand other masties; inks.1,830,881 5.03% 1.60%
90 Optical, photographic, cinematographic,
measuring, checking, precision, medical orsurgical instruments and apparatus; parts
and accessories thereof.1,775,429 1.91% 1.55%WT/ACC/LBN/3
Page 110
Table A1.36 - Main imports from Greece  by chapter (1999):
value of imports, share of import by chapter (in per cent) and
share of total import from Greece
Ch TitleValue of Import
(US$)Share of Import
by ChapterShare of total
Import from
Greece
27 Mineral fuels, mineral oils, and products of
their distillation; bituminous substances;mineral waxes.55,811,698 10.05% 49.97%
76 Aluminium and articles thereof. 8,648,703 13.98% 7.74%
74 Copper and articles thereof. 6,804,529 25.86% 6.09%
84 Nuclear reactors, boilers, machinery and
mechanical appliances; parts thereof.5,113,783 1.05% 4.58%
25 Salt; sulphur; earths and stone; plastering
materials, lime and cement.4,687,224 8.21% 4.20%
15 Animal or vegetable fats and oils and their
cleavage products; prepared edible fats;
animal or vegetable waxes.4,082,814 6.80% 3.66%
44 Wood and articles of wood; wood charcoal. 3,142,276 3.34% 2.81%
68 Articles of stone, plaster, cement, asbestos,
mica or similar materials.2,548,807 10.41% 2.28%
39 Plastics and articles thereof. 1,874,873 1.02% 1.68%
4 Dairy produce; birds’ eggs,; natural honey;
edible products of animal origin, notelsewhere specified or included.1,667,783 12.78% 1.49%
19 Preparations of cereals, flour, starch or
milk; pastry cooks’ products.1,323,487 2.32% 1.18%
33 Essential oils and reinoids; perfumery,
cosmetic or toilet preparations.1,125,755 1.60% 1.01%
73 Articles of iron and steel. 1,089,007 1.11% 0.97%
48 Paper and paperboard; articles of paper
pulp, of paper or of paperboard.1,081,311 0.82% 0.97%
62 Articles of apparel and clothing accessories,
not knitted or crocheted.1,016,357 0.89% 0.91%
89 Ships, boats and floating structures. 1,001,326 14.81% 0.90%
20 Preparations of vegetables, fruit, nuts or
other parts of plants.822,854 2.39% 0.74%
83 Miscellaneous articles of base metal. 808,902 2.14% 0.72%
82 Tools, implements, cutlery, spoons and
forks, of base metal; parts thereof of base
metal.752,759 2.76% 0.67%
(v) Trade by geographic areas (main trade partners) for 1999
Table A1.37 - Trade with Europe (thousands US $) and share of total trade (in per cent) 1999
Turnover Share Export Import
   Europe 3,544,872.90 51.50% 216,307.8 3,328,565.1
Italy 697,986.80 10.14% 19,008.8 678,978.0
France 646,906.10 9.40% 52,117.6 594,788.5
Germany 577,124.30 8.38% 24,466.8 552,657.5
Switzerland 487,527.10 7.08% 44,552.5 442,974.6
UK 296,037.60 4.30% 24,296.5 271,741.1WT/ACC/LBN/3
Page 111
Turnover Share Export Import
Spain 159,903.40 2.32% 12,194.1 147,709.3
Belgium 127,296.50 1.85% 10,927.6 116,368.9
Netherlands 129,608.90 1.88% 15,295.8 114,313.1
Greece 122,821.40 1.78% 11,122.1 111,699.3
Ukraine 110,111.40 1.60% 1,167 108,944.4
Russia. 99,037.00 1.44% 550.0 98,487.0
Ireland 90,512.40 1.31% 609.0 89,903.4
Table A1.38 - Trade with Asia  (thousands US$) and share of total trade (in per cent) 1999
Turnover Share Export Import
Asia 1,363,344.90 19.81% 270,616.60 1,092,728.30
  Japan 263,390.70 3.83% 4,355 259,035.70
  Syria 255,723.70 3.72% 32,268.60 223,455.10
  Turkey 178,274.60 2.59% 14,401.80 163,872.80
  Saudi Arabia 173,512.50 2.52% 70,940.70 102,571.80
  UAE 109,530.90 1.59% 53,923.90 55,607.00
  Republic of
  Korea89,869.30 1.31% 329 89,540.30
  Taiwan 82,812.70 1.20% 267 82,545.70
  Jordan 62,278.80 0.90% 26,957.80 35,321
  India 55,148.70 0.80% 14,741.70 40,407
  Kuwait 44,196.60 0.64% 30,349.60 13,847.00
  China 26,812.90 0.39% 336 26,476.90
  Iraq 21,793.50 0.32% 21,745.50 48
Table A1.39 - Trade with East Asia  (thousands US $) and share of total trade (in per cent) 1999
  Turnover   Share    Export   Import
  East Asia 518,034.30 8.02% 20,028.7 498,005.6
  Japan 263,390.70 4.17% 4,355 259,035.70
  Republic of Korea 89,869.30 1.44% 329 89,540.30
  Taiwan 82,812.70 1.33% 267 82,545.70
  India 55,148.70 0.65% 14,741.70 40,407.00
  China 26,812.90 0.43% 336 26,476.90
Table A1.40 - Trade with America & Canada  (thousands US$) and
share of total trade (in per cent) 1999
Turnover Share Export Import
 America 670,429.90 9.75% 49,531 620,899
  USA 542,868.90 7.89% 41,985.40 500,883.50
  Brazil 60,362.00 0.88% 564 59,798.00
  Canada 40,998.00 0.60% 6,798.00 34,200.00
  Argentina 26,201 0.38% 184 26,017WT/ACC/LBN/3
Page 112
Table A1.41 - Trade with Africa  (thousands US$) and share of total trade (in per cent) 1999
Turnover Share Export Import
  Africa 143,980.70 2.11% 43,018 100,963
  Egypt 64,759.20 0.94% 15,263.20 49,496.00
  Sudan 19,729.00 0.30% 3,317 16,412
  Libya 15,347.50 0.22% 11,258.50 4,089
  Morocco 9,574.00 0.14% 2,414 7,160
  Algeria 9,558.00 0.14% 1,590 7,968
  Tunisia 8,912.00 0.13% 1,436 7,476
  South Africa 6,965.00 0.10% 358 6,607
  Nigeria 6,015.00 0.09% 5,292 723
  Cameroon 3,121.00 0.05% 2,089 1,032
Table A1.42 - Trade with Arab-countries  (thousands US$) and share of total trade
(in per cent) 1999
Turnover Share Export Import
Arab-countries 794,916.00 11.56% 271,465 523,451
  Syria 255,723.70 3.72% 32,268.6 223,455.1
  Saudi Arabia 173,512.50 2.52% 70,940.7 102,571.8
  UAE 109,530.90 1.59% 53,923.90 55,607.00
  Egypt 64,759.20 0.94% 15,263.20 49,496.00
  Jordan 62,278.80 0.90% 26957.8 35321
  Kuwait 44,196.60 0.64% 30349.6 13847
  Iraq 21,793.50 0.32% 21745.5 48
  Sudan 19,729.00 0.30% 3317 16412
  Libya 15,347.50 0.22% 11,258.50 4,089
  Morocco 9574.00 0.14% 2414 7160
  Algeria 9558.00 0.14% 1590 7968
  Tunisia 8,912.00 0.13% 1,436 7,476
Table A1.43 - Main trading partners (1999)
Country Turnover (M US$) % of total turnover
  Italy 697,986.80 10.14%
  France 646,906.10 9.40%
  Germany 577,124.30 8.38%
  USA 542,868.90 7.89%
  Switzerland 487,527.10 7.08%
  UK 296,037.60 4.30%
  Japan 263,390.70 3.83%
  Syria 255,723.70 3.72%
  Turkey 178,274.60 2.59%
  Saudi Arabia 173,512.50 2.52%
  Spain 159,903.40 2.32%
   Netherlands 129,608.90 1.88%
  Belgium 127,296.50 1.85%
  Greece 122,821.40 1.78%
  Ukraine 110,111.40 1.60%WT/ACC/LBN/3
Page 113
Table A1.44 Trade-Weighted Average Import Tariff Rates –AWR-- (1999 Import Data)
Ch. Title AWR (%)
1 Live animals 0.09
2 Meat and edible meat offal 5.01
3 Fish and crustaceans, molluscs and other aquatic invertebrates 5.00
4 Dairy products; birds' eggs; natural honey 13.68
5 Products of animal origin, not elsewhere specified or included 0.04
6 Live trees and other plants 9.45
7 Edible vegetables and certain roots and tubers 37.92
8 Edible fruit and nuts 15.12
9 Coffee, tea, mate and spices 5.01
10 Cereals 0.94
11 Products of the milling industry 1.69
12 Oil seeds and oleaginous fruits 3.88
13 Shellac; gums, resins and other vegetable saps and extracts 1.53
14 Vegetable plaiting materials 2.74
15 Animal or vegetable fats and oils 12.92
16 Preparations of meat, of fish or of crustaceans, molluscs 6.04
17 Sugars and sugar confectionery 9.45
18 Cocoa and cocoa preparations 18.77
19 Products from cereal, flour, starch or milk; pastry products 13.98
20 Processed  products made from vegetables, fruitnuts or other parts of plants 29.73
21 Miscellaneous edible preparations 6.91
22 Beverages, spirits and vinegar 24.65
23 Residues and waste from the food industries 5.00
24 Tobacco and manufactured tobacco substitutes 88.23
25 Salt; sulphur; earths and stone 2.35
26 Ores, slag and ash 0.00
27 Mineral fuels, mineral oils and products 9.63
28 Inorganic chemicals 1.13
29 Organic chemicals 0.95
30 Pharmaceutical products 5.00
31 Fertilizers 5.00
32 Tanning or dyeing extracts 7.44
33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations 13.69
34 Soap, organic surface-active agents 18.09
35 Albuminoidal substances 3.95
36 Explosives; pyrotechnic products 5.00
37 Photographic or cinematographic goods 4.50
38 Miscellaneous chemical products 4.38
39 Plastics and articles thereof 3.29
40 Rubber and articles thereof 4.88
41 Raw hides and skins and leather 13.67
42 Articles of leather 21.24
43 Furskins and artificial fur 20.33
44 Wood and articles of wood 2.31
45 Cork and articles of cork 5.00
46 Manufactures of straw 5.00
47 Paper products made from wood pulp or other fibrous cellulosic material 0.00
48 Paper and paperboard 7.67
49 Printed books, newspapers, pictures and other products of the printing industry 2.60
50 Silk 0.00
51 Wool, fine and coarse animal hair 0.00
52 Cotton 0.00WT/ACC/LBN/3
Page 114
Ch. Title AWR (%)
53 Other vegetable textile fibber 0.00
54 Man-made filaments 0.00
55 Man-made staple fibbers 0.00
56 Wadding, felt and nonwoven materials 0.00
57 Carpets and other textile floor-coverings 13.81
58 Special woven fabrics 0.00
59 Impregnated, coated, covered or laminated textile fabrics 0.00
60 Knitted or crocheted fabrics 0.00
61 Articles of apparel and clothing accessories, knitted or crocheted 14.98
62 Articles of apparel and clothing accessories, not knitted or crocheted 15.00
63 Other finished textile articles 9.75
64 Footwear, gaiters and the like 25.00
65 Headwear and parts thereof 20.00
66 Umbrellas and parts thereof 4.72
67 Prepared feathers and down 5.00
68 Articles of stone, plaster, cement 14.59
69 Ceramic products 13.50
70 Glass and glassware 10.22
71 Natural or cultured pearls, precious stones, precious metals 0.33
72 Iron and steel 7.98
73 Articles of iron or steel 6.71
74 Copper and articles thereof 1.02
75 Nickel and articles thereof 1.68
76 Aluminum and articles thereof 4.38
78 Lead and articles thereof 2.64
79 Zinc and articles thereof 1.46
80 Tin and articles thereof 1.50
81 Other base metals 0.17
82 Tools, implements, cutlery, spoons, forks of base metal 4.17
83 Miscellaneous articles of base metal 5.14
84 Nuclear reactors, boilers, machinery and mechanical appliances 6.29
85 Electrical machinery and equipment 4.68
86 Railway or tramway locomotives, rolling-stock and parts thereof 5.00
87 Vehicles and parts 5.00
88 Aircraft, spacecraft and parts thereof 0.00
89 Ships, boats and floating structures 2.06
90 Optical, photographic instruments, etc 4.90
91 Clocks and watches and parts thereof 5.00
92 Musical instruments 5.00
93 Arms and Ammunition 7.10
94 Furniture; bedding and the like 24.04
95 Toys, games and sporting goods 5.00
96 Miscellaneous manufactured articles 4.98
97 Works of art, collectors’ pieces and articles 8.96
Total 7.88
(c) Government procurement Statistics
Comprehensive and complete statistics on government procurement do not exist.WT/ACC/LBN/3
Page 115
ANNEX 2
LIST OF LAWS AND LEGAL ACTS
1. Laws and legal acts regulating the activity of the customs authorities; responsible
agencies
The main law governing regulating the activity of the customs authority is the Decree Law
No.  4461 on Customs dated 15 December 2000.  In addition, the Customs regime regulations arebeing re-drafted for consistency with the new customs law.  The Higher Customs Council and the
Customs Directorate under the Ministry of Finance are in charge of implementing this law.
2. Laws and legal acts relating to non-tariff regulation of imports, exports and trade in
transit, rules of origin: responsible agencies
The following table summarizes main laws and legal acts relating to non-tariff regulation of
imports, exports and trade in transit, rules of origin:
Laws and Legal Acts Responsible Agencies
Law on Animal Health dated 5 December 1923 Ministry of Agriculture
Decree Law No. 12 dated 23 August 1943 on Labeling Containers
and PackagesMinistry of Economy and Trade
Law on Agricultural Quarantine dated 10 June 1962 Ministry of Agriculture
Decree-Law dated 23 July 1962 (Lebanese Standards). LIBNOR
Decree Law on Animal Quarantine No. 12301 dated 20 March 1963 Ministry of Agriculture
Law No 31 dated 5 August 1967, (Law on Fraud and Dumping) Ministry of Economy and Trade
Decree No 6504 dated 30January 1967 (Shelf-life requirements) Customs Directorate
Ministry of Economy and TradeMinistry of Public Health
Decree Number 12253 of 1969 on Delineating Conditions that mustbe met in Canned and Preserved FoodstuffsCustoms Directorate
Ministry of Economy and TradeMinistry of Public Health
Ministry of Agriculture
Law No 64/88 dated 12 August 1988 (Protection of the Environment
against Pollution Resulting from Harmful Waste and DangerousProducts).Ministry of Environment
Decision of the Ministry of Finance No 10412/1 dated
27 September 1994 (Regie)Ministry of Finance
Law No 387 dated 4 November 1994 (Adoption of the BASILE
Convention)Ministry of Environment
Decision of the Ministry of Environment No 71/1 dated
19 May 1997 (List of products banned from import)Ministry of Environment
Decision of the Ministry of Economy and Trade No 127/1/AT dated
23 August 1997 (No permits or advance permits are required for anyimport if the invoice value is below LBP 1 Million)Ministry of Economy and Trade
Decision of the Ministry of Agriculture no 58/1 dated
23 August 1988 (Prohibition of the import of food products with
remaining shelf-life of 2 months or less)Ministry of Agriculture
Decision on Agricultural Quarantine No. 1/283 of
20 November 1998Ministry of Agriculture
Decision of the Ministry of Economy and Trade No 100/1 dated
20 February 1967 and Ministry of Economy and Trade Notice dated20 March 2000 (weight and measurement requirements)Customs Directorate
Ministry of Economy and TradeMinistry of Finance
Decision of the Ministry of Agriculture No. 1/265 dated23 November 2000 (Quotas on the import of potato seeds).Ministry of AgricultureWT/ACC/LBN/3
Page 116
Laws and Legal Acts Responsible Agencies
Decree Law No. 4461 on Customs dated 15 D ecember 2000 Customs Directorate under the
Ministry of FinanceHigher Customs Council
In addition, please see Annex 10 for certain measures connected with import and export
prohibitions, environmental regulations, and transit.
3. Laws and regulations relating to foreign investment: responsible agencies
There are no specific laws related directly to foreign investment.  However, there are
provisions in horizontal, sector-specific, and labour-related laws and/or legal acts related to foreign
investment.  Please see 5.a below.
Lebanon is currently in the process of enacting a Law on Encouragement of Investments in
Lebanon.
4. Other laws and legal acts dealing with econ omic issues that affect trade: responsible
agencies
Laws and Legal Acts Responsible Agencies
Law issued through decision No 144/S dated 10 June 1925 (State-
owned Public Property)Ministry of Finance
Decision No 96 (French Mandate) dated 20 January 1926 and
explanatory Note N 1871/95 issued by the Ministry of Justice dated16 December 1995 (Registration of Foreign companies as branchesand representative offices in Lebanon)Ministry of Justice
Ministry of Economy and Trade
Decision No 275 dated 25 May 1926 -French Mandate- (State-ownedPrivate Property)Ministry of Finance
Law No 3339 dated 12 November 1930 (Law on Real Estate) Ministry of Finance
Decision No 166 dated 7 November 1933 (Movable and immovable
objects of historical and cultural heritage that constitute state-ownedpublic property)Ministry of Finance
Decree Law No 9 dated 21 November 1939  (Price Control) Ministry of Economy and Trade
Decree-Law No 304 dated 24 December 1942 (Code of Commerce) Ministry of Justice
Decree-Law No 340 dated 1 March 1943 (Criminal Law – unlawful
competition)Ministry of Justice
Decree-Law No 10059 dated 17 August 1955 (Industrial Research
Institute Activities)Industrial Research Institute
Decree- Law No 144 dated 12 July 1959. (Income Tax) Ministry of Finance
Decree No 2866 dated 16 December 1959 and its amendments of
1962 and 1963 (Regulation of Tenders)Administration of Tenders
Decree No 2460 dated 9 November 1959 (Establishment f the
Administration of Tenders)Administration of Tenders
Law dated 17 September 1962 (Built pr operty tax) Ministry of Finance
Law executed through Decree No 14979 dated 30 December 1963
(General Accountancy Law)All state bodies
Law No 475 dated 16 November 1964 (Industrial Research Institute
Functions)Industrial Research Institute
Decree-Law No 36 dated 5 August 1967 (Regulation of Chambers of
Commerce)Chambers of Commerce
Decision of the Minister of Economy and Trade No 277/1 dated
15 June 1972 (Profitability Control on wholesale, semi-wholesale and
retail of a number of goods)Ministry of Economy and TradeWT/ACC/LBN/3
Page 117
Laws and Legal Acts Responsible Agencies
Law executed through decision No 9132 dated 7 October 1974
(Property of seabed of territorial waters)Ministry of Finance
Law No 27 dated 19 July  1980 (Tax exemptions to new enterprises) Ministry of Finance
Decree No 2981 dated 19 May 1980 (Financial Status of the Council
for Development and Reconstruction)Ministry of Finance
Council for Development andReconstruction
Decree No 4113 dated 1 July 1981 (Financial Status of the Council ofthe South)Ministry of Finance
Council of the South
Decree No 4962 dated 13 March 1982 (Licensing of Laboratories to
conduct testing and research connected with food and other
commercial products)Ministry of Economy and Trade
Law No 282 dated 30 December 1993, which amended Decree-Law
No 144 dated 12 June 1959 (Tax exemptions to new enterprises)Ministry of Finance
Decree-Law No 45 dated 24 June 1983 amended by Budget Laws of
1991 and 1995 (tax on profits and allotments of holding companies)Ministry of Finance
Decree-Law No 46 dated 24 June 1983 amended by Budget Laws of
1991 (tax on dividends paid by offshore and holding companies)Ministry of Finance
Decree- Law No 73 dated 9 September 1983 amended in July 1991
(Possession and Trade in Goods and Products)Ministry of Economy and Trade
Decree-Law No 127 dated 16 September 1983 (Six-year tax
exemption for the first factory that opens in a village)Ministry of Finance
Decree No 73 dated 9 September 1983 (Authority to Minister of
Economy and Trade to set maximum prices)Ministry of Economy and Trade
Decision of the Minister of Economy and Trade No 75 dated
27 April 1983 (Profitability Control on white sugar)Ministry of Economy and Trade
Law No 60/88 dated 12 August 1988 (Law on Municipalities) Ministry of Interior
Decision No 11/2 dated 23 March  1988 (Specific conditions for bids
relating to the company of the port of Beirut)Port of Beirut Authority
Law dated 23 August 1990, (Law on the prosecution of Presidents
and Ministers before the Higher Council for prosecution Presidents
and Ministers)Ministry of Justice
Law dated 29 May 1991(Law on ownership) Ministry of Finance
Decree No 3410 dated 17 April 1993 (Financial Status of the
National Fund for Displaced)Ministry of Finance
Ministry of DisplacedNational Fund for Displaced
Decree No 3957 dated 17 August 1993 (Amendments of the fees setby the Chambers of Commerce of Tripoli, Sidon, and Zahle)Chambers of Commerce
Decree No 3365 dated 2 April 1993 (Appointment of the Industrial
Research Institute to conduct testing of new LPG cylinders andpressure gas regulators)Industrial Research Institute
Decree No 13152 dated 10 March 1998 (Fees set by Beirut Chamber
of Commerce)Beirut Chamber of Commerce
Decree No 13443 dated 5 November 1998 (Appointment of the
Board of Directors of LIBNOR)LIBNOR
Law No 147 dated 29 October 1999 reactivating Decree- Law No
127 /77 (15% margin of preference for Lebanese products over
foreign products in bids and tenders)Administration of Tenders
Law No 228 dated May 2000 (Privatization) Council of MinistersWT/ACC/LBN/3
Page 118
5. Services
(a) Existing, laws, regulations or administrative guidelines which significantly affect trade
in services
-L a w s
1. Labour Law: 23 September 1946 (amended in 1996).
2. Establishment of the order of doctor: 31 December 1946 (amended by law No. 217 dated 28 April
1993).
3. Maritime Law: 18 February 1947.
4. Law on Forestry: 7 January 1949.
5. Aviation Law:   January 1949 (amended in 1955).
6. Establishment of The Order of Pharmacist: 7 November 1950 (amended by Law No. 367 dated
1 August 1994).
7. Operating tourism establishment: 14 December 1950.
8. Hunting regulation law: 18 June 1952.
9. Establishment of the National Agency for Construction: 9 April 1956.
10. Banking secrecy law: 3 September 1956.
11. Regulations governing higher and private education: 26 December 1961.
12. Law on printed press: 14 September 1962.
13. Establishment of the Ministry of Tourism: No. 21 dated 29 March 1966.
14. The Code of Money and Credit: No. 28 dated 9 May1967.
15. Operating and execution of tourism projects: No. 58 dated 5 July 1967.
16. Practising and fabrication of optical instrument: No. 10 dated 8 January 1968.
17. Organization of the profession of lawyers: N o. 8 dated 11 March 1970 (amended by law No. 42
dated 19 February 1991).
18. Establishment of a cooperation to operate the equipments of Radio Orient: No. 21,
27 December 1972.
19. Organization of the profession of physiotherapist: No. 8 dated 20 February 1978.
20. Construction law: 16 September 1983.
21. Organization of the profession of exchange  dealers: No. 42 dated 21 November 1987.
22. Expropriation of lands: No. 58 29 May 1991.
23. Facilitation of banks merger: No. 192 dated 4 January 1993.
24. Establishment of the Ministry of Social Affair: No. 212 dated 2 April 1993.
25. Establishment of the Ministry of Education: No. 215 dated 2 April 1993.
26. Organization of the profession of chartered accountants: No. 364 dated 1 August 1994.
27. Radio – TV broadcasting: No. 382 dated 4 November 1994.
28. Organization of the profession of fabrication of Prostheses and artificial limbs: No. 397 dated
12 January 1995.
29. Exclusive right to the Casino Du Liban to operate gambling game: No. 417 dated 15 May 1995.
30. Establishment of the order of veterinarians: No. 479 dated 8 December 1995.
31. Organization of the profession of Topographers: No. 522 dated 6 June 1996.
32. Satellite broadcasting: No. 531 dated 24 July 1996.
33. Organization of the profession of dental laboratory: No. 554 dated 24 July 1996 (amended by law
No. 203 dated 26 May 2000).
34. Budget Law: 1997.
35. Organization of the profession of Engineers: No. 636 dated 23 April 1997.
36. Loans guarantees to small and medium enterprises: No. 24 dated 23 February 1999.
37. Amendment of the law organizing Insurance companies: No. 94 dated 18 June 1999.
38. Establishment of Central Depositary: No. 139 dated 26 October 1999.
39. Organization of the profession of br okers: No. 234 dated 10 June 2000.WT/ACC/LBN/3
Page 119
- Decree Laws
1. Determination of dangerous places related to environment and health: No. 21 dated 22 July 1932.
2. Merchant Law: No. 304 dated 24 December 1942.
3. Criminal Law: No. 340 dated 1 March 1943.
4. Administrative regulation: No. 116 dated 12 June 1959.
5. Organization of the regulations of the general directorate of Telecom: No. 126 dated
12 June 1959.
6. Income Tax: No. 144 dated 12 June 1959.
7. Imposition of rates on transfer on inheritance rights: No. 146 dated 12 June 1959.
8. Classification and organization of tourism establishment: No. 27 dated 5 August 1967.
9. Determination of the competence of the governme nt delegate at Beirut Stock Exchange: No. 29
dated 5 August 1967.
10. Commercial representation: No. 34 dated 5 August 1967.
11. The acquisition of real estate by foreigners: No. 11614 dated 4 January 1969.
12. Establishment of the National Establishment for Guarantee of Deposits: No. 3 dated
15 January 1977.
13. Municipality Law: No. 118 dated 30 June 1977.
14. Long and medium terms of loan banks: No. 50 dated 15 July 1983.
15. Possession and Trade in Goods and Products: No. 73 dated 9 September 1983.
16. Organization of the profession of dentist: No. 74 dated 9 September 1983.
17. Organization of medical laboratory: No. 75 dated 9 September 1983.
18. Organization of the profession of health laboratory: No. 76 dated 9 September 1983.
19. Organization of the currency of banking stocks: No. 87 dated 16 September 1983.
20. Merging of public institution with the Ministry of Agriculture: No. 97 16 dated
16 September 1983.
21. Organization of the profession of health supervisor: No. 107 dated 16 September 1983.
22. Establishment of the National Establishment for Guarantee of Investment: No. 32 dated
23 March 1985.
- Decrees
1. Collecting retributions: No. 2898 dated 2 March 1928.
2. General Health Standard: No. 16, 30 June 1928.
3. Application of Decree Law No. 21/32 related to classified shops: No. 1119 dated
4 November 1936.
4. Application of Decree Law No. 21/32 related to classification and designation of industries: No.
1120 dated 4 November 1936.
5. Organization of clubs and sport associations: No. 2437 dated 7 December 1944.
6. Organization of the river fishing: No. 11882 dated 3 June 1946.
7. Regulations governing opening of private schools: No. 1436 dated 23 March 1950 (amended by
Decree No. 9408 dated 15 October 1996).
8. Regulations of the health precautions in the institutions of the Ministry of Labour: No. 6341 dated
24 October 1951.
9. Organization of the Ministry of Finance: No. 2868 dated 16 December 1959.
10. Establishment of railroad and public transport: No. 6479 dated 14 April 1961.
11. Regulations of the Ministry of Labour: No. 8352 dated 30 December 1961.
12. Regulations of the Ministry of Public Health: No. 8377 dated 30 December 1961.
13. Regulations of private hospitals: No. 9826 dated 22 June 1962.
14. Organization of the profession of massageries: No. 9827 dated 22 June 1962.
15. The Code of Money and Credit: No. 13513 dated 1 August 1963.
16. Establishment of the Social Security Found: No. 13955 dated 16 September 1963.
17. Establishment of Electricite Du Liban administration: No. 16878 dated 10 July 1964.
18. Organization of real estate companies: No. 959 dated 29 January 1965.WT/ACC/LBN/3
Page 120
19. Organization of construction of civil aeroplane and operating the air transport in Lebanon: No.
2158 dated 8 July 1965.
20. Determination of tourism profession and establishment: No. 9427 dated 7 February 1968.
21. Organization of insurance administration: No. 9812 dated 4 May 1968.
22. Determination of conditions to organize and operate tourism establishment: No. 15598 dated
21 September 1970 (amended by Decree No. 4221 dated 18 October 2000).
23. Organization of air transport in Lebanon: No. 15648 dated 21 September 1970.
24. Organization of travel agencies and tourism transport: No. 4216 dated 20 October 1972 (amended
by Decree No. 9026 dated 26 August 1996).
25. Exclusive right conferred to Ogero to use the computers of the general directorate of telecom: No.
9519 dated 15 January 1975.
26. Organization and supervision of bloo d banks: No. 9842 dated 4 March 1975.
27. Exemption from some obligation to non-resident in Lebanon: No. 9976 dated 1 April 1975.
28. Determination of the competence of the general directorate of tourism: No. 10339 dated
23 May 1975.
29. Application of the law organizing insurance companies: No. 1205 dated 24 April 1978.
30. Organization of the medical profession: No. 1658 dated 17 January 1979.
31. Conditions of opening kindergarte n: No. 1775 dated 8 February 1979.
32. Conditions of establishment of gas stations: No. 2289 dated 14 September 1979.
33. Amendment of the construction law: No. 2791 dated 15 October 1992.
34. Amendment of classification of establishment causing disturbances to neighbouring population:
No. 4917 dated 24 March 1994.
35. Commissioning a group to operate and ma nage Ogero equipments: No. 5613 dated
5 September 1994.
36. Exclusive right for the Casino Du Liban to operate gambling games: No. 6919 dated
29 June 1995.
37. Low duty rates on tourism establishment: No. 6983 dated 6 July 1995.
38. Execution of the internal regulation of Beirut Stock Exchange: No. 7667 dated
16 December 1995.
39. Condition of Radio – TV broadcasting: No. 7997 dated 29 February 1996.
40. Organization of billboards advertisement plates: No. 8861 dated 25 July 1996.
41. Custom Law: No. 4461 dated 15 December 2000.
- Decisions
1. Foreign Companies: No. 96 dated 20 January 1926.
2. Regulations related to fisherman and their boats: No. 372 dated 25 June 1926.
3. Supervision of fishing: No. 2775 dated 28 September 1929.
4. Safety of the sailing activities: No. 86/LR dated 3 May 1939.
5. Special conditions for cinema halls: No. 509 dated 19 December 1939.
6. General regulation related to petrol station: No. 75 dated 13 April 1940.
7. Organization of clubs and theatres in Beirut: No. 381 dated 9 December 1947.
8. Modification of the regulations of Beirut International Airport: No. 1118 dated 27 August 1956.
9. Ratification of the regulations of the Lebanese ports: No. 1/31 dated 26 January 1966 (amended
by decision No. 209/1 dated 21 November 1991, and decision No. 68 dated 24 June 1994).
10. Placement and supply services of personnel: No. 1/375 dated 7 July 1971.
11. Issuing permit for flight operator officer: No. 95 dated 5 June 1974.
12. Issuing permit for private pilot – aeroplane: No. 159 dated 23 September 1974.
13. Technical regulation for residence hotels: No. 45 dated 14 February 1975.
14. Issuing licence for Aircraft Maintenance Mechanic: No. 40 dated 24 April 1975.
15. Organization of ski resorts: No. 88 dated 24 April 1978 (amended by decision No. 191 dated
16 May 1999.
16. Imposing safety conditions on commercial companies: No. 27 dated 12 December 1980.
17. Issuing licenses for companies specialized in courier services: No. 771 dated 30 March 1985.WT/ACC/LBN/3
Page 121
18. Organization of electronic entertainment establishment: No. 142 dated 4 May 1991.
19. Determination of the conditions governing private security companies: No. 387 dated
20 July 1995.
20. Organization of shows and commercial centers in Lebanon and abroad: No. 1/45 dated
16 August 1995.
21. Organization of the sport of scuba diving: No. 254/1 dated 8 December 1995.
22. Issuing temporary permits for stewards and stewardess: No. 97/n dated 5 September 1996.
23. Issuing student pilot license: No. 16/n dated 2 February 1998.
24. Mutual fund investment: No. 7074 dated 5 September 1998.
25. Amendment of decision No. 296/59 related to Beirut International Airport: No. 121/n dated
14 October 1998.
26. Special conditions of the Lebanese Financia l Institution: No. 7136 dated 22 October 1998.
27. Regulations governing opening and closing of branches of banks: No. 7147 dated
5 November 1998.
28. Representation of Lebanese banks abroad: No. 7218 dated 4 February 1999.
29. Organization of underwater fishing: No. 42/1 dated 24 March 1999.
30. Representative offices of foreign banks in Lebanon: No. 7271 dated 15 April 1999.
31. Application of Decree No. 6983/95 related to favorable custom tariff on tourism establishment:
No. 92 dated 30 August 1999.
32. Interest rate given to industry, tourism and agriculture sector: No. 7523 dated 17 February 2000.
33. Condition of establishing leasing companies: No. 7540 dated 4 March 2000.
34. Decisions related to financial brokers companies: No. 7551 dated 30 March 2000.
35. Decision No. 205/1 dated 9 December 2000
36. Rules governing the cessation of payments of banks: No. 7739 dated 21 December 2000.
(b) Publications or sources of information, concerning measures of general application, of
relevance to the GATS
All laws, decree laws, and decrees are published in official gazette.
Investors may also directly contact the In vestment Development Authority of Lebanon
(IDAL) regarding information on the service sector and measures of general application in connection
with services.  Investors may also access IDAL’s website for general information regarding
investment in Lebanon ( www.idal.com.lb ).  IDAL also publishes a pamphlet titled “Lebanon: the
opportunity to invest.”
(c) Enquiry points, if any, as foreseen in Article III of GATS
None exists in accordance with Article III of  GATS.  Investors, ho wever, may contact IDAL
for any information connected with investment in the service sector.WT/ACC/LBN/3
Page 122
ANNEX 3
INFORMATION ON IMPORT LICENSING PROCEDURES
The following is designed to elicit information on import licensing and similar administrative
procedures maintained or applied by the Applicant.  If different procedures or methods of licensing or
similar administrative procedures are applied to different categories of products, to different countries
of supply or to different modes of importation, they should be separately described in respect of eachquestion as relevant.
I. OUTLINE OF SYSTEMS
1. Give a brief description of each licensing sy stem as a whole and, with respect to each,
reply to the following questions as relevant, pl acing all of the material with respect to a
given system in sequence together, and using cross references as appropriate when
elements which have already been descri bed are also present in another system
Lebanon maintains six types of controls on imports that all amount to licensing.  These are
licence, advance licence, permit, advance permit, approval, and post approval.  None is legally
defined in details. The following constitutes a general understanding of such controls:
Licence:  Licenses are required for certain types of goods and must be obtained for each
shipment.  A licence can be obtained after arrival of imported products at the port of entry, but
customs clearance cannot be completed before the issuance of the licence.  Licenses are issued by thefollowing state bodies: the Ministry of Finance, the Ministry of Defense, the Ministry of Public
Health, the Ministry of Agriculture, and the Ministry of Telecommunications.
Advance Licence: Same description as licence with the exception that the advance licence
must be obtained before the arrival of the goods to  the Customs.  Otherwise, the importer will not be
allowed to clear imported goods and they will be sent back to their country of origin.
Permit: A permit is required for a quantity and is given for a period of time during which the
importer may import multiple shipments without exceeding the authorized quantity. The permit must
be obtained at any time before goods clear customs.
Advance Permit: Same description as permit, with the exception that the advance permit is
required before the contract is signed between the seller and the importer at the country of
exportation. If the permit is obtained after the contract is signed, but before the arrival of the goods to
the customs, the importer must pay a penalty of 10 per cent of the value of the imported goods.
Approval: No specific definition has been provided. The approval is understood to mean
permit.
Post Approval: It has the same description as permit. However, the post approval can be
obtained after the arrival of the goods to the customs. In certain cases, the importer may clear goods
through customs by providing a guarantee and then obtain the post approval in order to circulate the
goods.WT/ACC/LBN/3
Page 123
II. PURPOSES AND COVERAGE OF LICENSING
1. Identify each licensing sy stem maintained and state what products, appropriately
grouped, are covered
There are 261 goods or groups of goods subject to Licence (or similar controls) as shown
Table A3.1 below.
A3.1 Licence or Similar Controls
Type of Licensing System Number of Tariff Groups (4/6 digits)
License 68
Advance License 11
Permit 93
Advance Permit 84
Approval 2
Post Approval 3
2. The system applies to goods originating in and coming from which countries?
In general, the aforementioned controls apply on goods originating from any country.
However, controls do not apply on goods imported from countries with which Lebanon has free trade
arrangements except if such controls are imposed for health, environment, religious, or security
reasons.
For more details on international agreements, please see Section VII above and Annex 8
below.
3. Is the licensing intended to restrict the quantity or value of imports, and if not, what are
its purposes?  Have alternative methods of  accomplishing the purposes been considered
and if so which?  Why have they not been adopted?
The Licensing (and other similar controls) are not designed to restrict the quantity or value of
imports.
Generally, licence, advance licence, permit, advance permit, approval, and post approval are
applied for the purpose of protecting against the import of goods that may cause threat to safety,health, environment, national security, and public morals as well as region.   Certain permits are used
for industry protection (e.g. some of permits issued by the Ministry of Industry).
No other alternative methods have been considered.
4. Cite the law, regulation and/or admini strative order under which the licensing is
maintained.  Is the licensing statutorily required?  Does the legislation leave designationof products to be subjected to licensing to administrative discretion?  Is it possible for
the government (or the executive branch) to  abolish the system without legislative
approval?
Licenses (and other similar controls) are issued primarily through Ministerial Decisions and
Letters.
Licensing and other similar controls may be required according to the 2000 Decree Law on
Customs.  Designation of products to be subjecte d to licensing is largely left to administrativeWT/ACC/LBN/3
Page 124
discretion through Ministerial decisions or Council of Ministers Decisions or Decrees.  Abolishment
of licensing and other similar controls may be achieved through invalidation of Council of Ministers
Decrees, Ministerial Decisions, Ministerial Letters, and Ministerial Referrals.  Some other similar
controls were stipulated through laws (e.g. Law on Practising the Profession of Pharmacy and the Law
on Drugs and Narcotics).
III. PROCEDURES
1. For products under restriction as to the quantity or value of imports (whether
applicable globally or to a limited number of countries or whether established
bilaterally or unilaterally)
Not applicable for Lebanon.
2. Where there is no quantitative limit on importation of a product or on imports from a
particular country
(a) How far in advance of importation must a pplication for a licence be made?  Can licences
be obtained within a shorter time-limit or  for goods arriving at the port without a
licence (for example, owing to inadvertency)?
For goods requiring advance licence, application must be made before goods arrive to
Lebanon.  If advance licence is not obtained before arrival of goods, then goods are shipped back to
the country of origin.
For goods requiring advance permit, application must be made before contract of purchase is
signed between the importer and the seller at th e country of exportation.  Goods may still clear
customs if advance permit is not obtained before arrival of goods.  Importer must however pay a
penalty equal 10 per cent of value of imported goods.
For other goods, licenses and other remaining controls may be obtained after the arrival of
goods at the port of entry.
(b) Can a licence be granted immediately on request?
A licence and all other controls can be granted immediately upon request.
(c) Are there any limitations as to the period  of the year during which application for
licence and/or importation may be made?  If so, explain.
No, there are no such limitations.
(d) Is consideration of licence applications e ffected by a single administrative organ?  Or
must the application be passed on to other organs for visa, note or approval?  If so,
which?  Does the importer have to approach more than one administrative organ?
In most cases, consideration of licence applications is effected by a single administrative
organ.   In very few cases, three state organs are involved in the issuance of licence (less than
5 per cent).   Remaining cases, two state bodies are involved in the issuance of licenses.WT/ACC/LBN/3
Page 125
3. Under what circumstances may an applicatio n for a licence be refused other than failure
to meet the ordinary criteria?  Are the re asons for any refusal given to the applicant?
Have applicants a right of appeal in the even t of refusal to issue a licence and, if so, to
what bodies and under what procedures?
There are no circumstances other than failure to meet the ordinary criteria where an
application for a licence may be refused.
Reasons for refusal are given to the applicant, but not necessarily in writing.
There is no specific legislation providing applican ts the right to appeal in the event of refusal
to issue a licence.  However, de facto, an applicant may appeal through general administrative law or
court.
IV. ELIGIBILITY OF IMPORTS TO APPLY FOR LICENCE
1. Are all persons, firms and institutions eligible to apply for licences
(a) Under restrictive licensing systems?(b) Under non-restrictive systems?
2. If not, is there a system of registration of persons or firms permitted to engage in
importation?  What persons or firms are eligible?  Is there a registration fee?  Is there a
published list of authorized importers?
All persons, firms, and institutions having the right to import are eligible to apply for licenses.
Please see Section IV.1.a above regarding registration requirements for engaging in importation.
There is no published list of authorized importers.
There are many fees connected with registration:
- Registration fees at the Commercial Register are provided in Table A3.2 below:
Operations at the
Commercial RegisterFinancial duty Bar association Mutual
fund DutyMagistrates Mutual fund
duty
Registration of CapitalCompanies (Holding,
Off shore, Joint stock)LBP 1 Million (Lump
sum)
0.3% of Capital
(stamps)0.1% of Capital
(stamps)LBP 500, 000 (lump sum)
0.15% of Capital
Registration of OtherCompaniesLBP 750,000 (Lump
sum)0.3% of Capital(stamps)0.1% of Capital
(stamps)LBP 375,000 (Lump sum)
0.15% of Capital
Registration ofBranches of ForeignCompaniesNone None LBP 900,000 (Lump sum)
Registration of
Commercial
establishmentLBP 750,000 LBP
(Lump sum)None LBP 380,000
Registration of
Companies minutes(not including transferof shares)Capital Companies:
LBP 5,000 (stamps)Others: LBP 1,000(stamps)None NoneWT/ACC/LBN/3
Page 126
Operations at the
Commercial RegisterFinancial duty Bar association Mutual
fund DutyMagistrates Mutual fund
duty
Registration ofCompanies minutes (fortransfer of shares or
increase in capital)0.3% of value of shares
to be transferred0.1% of value of shares
to be transferred(stamps)0.15 % of value of shares to
be transferred
Registration of Traders LBP 750,000 (Lump
sum)None LBP 380,000
Registration certificate LBP 1,000 (stamps)
Each Copy: LBP 2,000LBP 1,000 (stamps) LBP 1,000 (stamps)
Registration of
Contracts0.3% of the amount 0.1% of the amount
(stamps)0.15 % of the amount
- Fee applied at the Ministry of Economy and Trade for registration of branches and representatives
offices of foreign companies is LBP 1.8 M.  Fee for each copy of registration is LBP 1000 and for
each registration application is LBP 1000.
- Registration as Commercial representation at th e Ministry of Economy and Trade requires also
payment of an annual fee of LBP 500,000.
- Chamber of Commerce Membership related fees are provided in Table A3.3 below:
Fees according to categories in thousands of LBPTypes of MembershipPremium 1st Cat 2nd Cat 3rd Cat 4th Cat 5th Cat
Subscription 350 (130) 200 (80) 150 (60) 100 (45) 80 (30) 50 (20)
Annual Membership renewals 300 (130) 150 (70) 100 (50) 75 (40) 60 (30) 50 (20)
Certificate of membership 25 (15) 20 (10) 15 (7) 12 (6) 10 (5) 10 (4)
Membership ID 50 (20) 45 (15) 30 (10) 25 (8) 20 (6) 20 (4)
Subscription in the Chamber’s
annual magazine50 (20) 50 (20) 40 (10) 25(10) 15 (6) 10 (4)
Premium, 1st and 2nd categories fees apply on public institutions, banks, large businesses that
participate in public tenders and own company vehicles.  Category 3, 4, and 5 fees apply on small
businesses and traders.
The fees for Beirut’s Chamber of Commerce were amended by Decree No. 13152 dated
10 March 1998.  The fees of the Chambers of Commerce of Tripoli, Sidon and Zahle were amendedby Decree No. 3957 dated 17 August 1993 and are stated in italics above.
V. DOCUMENTATION AND OTHER REQUIREMENTS FOR APPLICATION FOR
LICENCE
1. What information is required in applications?  Submit a sample form.  What documents
is the importer required to supply with the application?
Forms and requirements vary from one state organ to another.  Requirements are not
stipulated in legislation.  Forms are not required for applying for licenses or similar controls.  Hand-
written note or verbal requests are generally accepted.WT/ACC/LBN/3
Page 127
2. What documents are required upon actual importation?
For products requiring licenses (or similar contro ls), the importer must only provide a copy of
licence (or similar controls) upon actual importation along with other required customs documents as
described in Section II.1.i of the Memorandum.
3. Is there any licensing fee or administrative charge?  If so, what is the amount of the fee
or charge?
Of all types of licenses (and other similar controls), fees are only required for permits and
advance permits. According to the Budget Law of 1999, fees for permits and advance permits are the
following:
- LBP 25,000 fee per permit (3 copies total LBP 75,000: one copy to the state body issuing the
permit, one copy to Customs, one copy to trader)
- A fee of 0.1 per cent per permit of value of invoice (3 copies)
- LBP 10,000 for copy of the state body issuing the permit; LBP 1,000 for customs copy; LBP
1,000 for copy of trader.
4. Is there any deposit or advance payment re quirement associated with the issue of
licences?  If so, state the amount or rate, whether it is refundable, the period of retention
and the purpose of the requirement.
No deposit or advance payment is required in connection with the issue of licences.
VI. CONDITIONS OF LICENSING
1. What is the period of validity of a licence?  Can the validity of a licence be extended?
How?
The validity of licenses and similar controls is not specified in any legislation.
2. Is there any penalty for the non-utilization of a licence or a portion of a licence?
There is no penalty for the non-utilization of a licence (or similar controls) or a portion of a
licence (or similar controls).
3. Are licences transferable between importers?  If so, are any limitations or conditions
attached to such transfer?
Licenses (or similar controls) are not transferable between importers, according to Article 60
of the 2000 Customs Law.
4. Are any other conditions attach ed to the issue of a licence:
(a) For products subject to quantitative restriction?
(b) For products not subject to quantitative restriction?
None.WT/ACC/LBN/3
Page 128
VII. OTHER PROCEDURAL REQUIREMENTS
1. Are there any other administrative procedures, apart from import licensing and similar
administrative procedures, required prior to importation?
No other administrative procedures are required prior to importation apart from import
licensing and similar administrative procedures.
2. Is foreign exchange automatically provided  by the banking authorities for goods to be
imported?  Is a licence required as a condition to obtaining foreign exchange?  Is foreign
exchange always available to cover licences i ssued?  What formalities must be fulfilled
for obtaining the foreign exchange?
Foreign exchange is automatically provided by the banking authorities for goods to be
imported.  A licence is not required as a condition to obtaining foreign exchange.  No formalities must
be fulfilled for obtaining foreign exchange. For more on foreign exchange, please see Section II.2.c.
There are no restrictions on foreign exchange in Lebanon.WT/ACC/LBN/3
Page 129
ANNEX 4
INFORMATION ON IMPLEMENTATION ANDADMINISTRATION
OF THE CUSTOMS VALUATION AGREEMENT
Attached to this Annex, please find relevant ar ticles to customs valuation extracted from the
2000 Decree Law on Customs of Lebanon: Articles 35 to 49 and Articles 153 to 165.
1. Questions concerning Article 1
(a) Sales between related persons
(i) Are sales between related persons subject to special provisions?
Yes.  Please see Article 35.5.d of the Decree Law on Customs.
(ii) Is the fact of inter-company prices prima facie considered as grounds for regarding the
respective prices as being influenced?
Inter-company prices are not prima facie considered as grounds for regarding respective
prices as being influenced.  (Article 35.5.h)
(iii) What is the provision for giving the communication of the afore-mentioned grounds in
writing if the importer so requests? (Article 1.2(a))
The provision for providing information in wr iting regarding the above is implemented in
Article 36.1 of the Decree Law on Customs.
(iv) How has Article 1.2(b) been implemented?
Article 1.2(b) has been implemented by Ar ticle 35.5.f of the Decree Law on Customs.
(b) Price of lost or damaged goods.  Are there any special provisions or practical
arrangements concerning the valuation of lost or damaged goods?
Article 13 of the Decree Law on Customs provides that duties imposed on goods subject to ad
valorem duties are calculated according to the value of these goods when presented for clearance.Specific duties apply, in totality, independently fro m the description, ad valorem value and condition
of goods subject to this type of duties. However, goods shipped through the same consignment, and
which have been damaged prior to the establishment of the customs declaration, may be separated
from non-damaged goods, after obtaining the Customs approval. Damaged goods are either subject to
duties according to the condition in which they are presented for clearance, or re-exported ordestroyed at the cost of the owner.
2. How has the provision of Article 4 to allow the importer an option to reverse the order
of application of Articles 5 and 6 been implemented?
Article 39 of the Decree Law on Customs allows the importer to reverse the order of
application of Articles 5 and 6 of the Valuation Agreement.
3. How has Article 5.2 been implemented?
Article 5.2 of the Valuation Agreement has been implemented by Article 41.b of the Decree
Law on Customs.WT/ACC/LBN/3
Page 130
4. How has Article 6.2 been implemented?
Article 6.2  of the Valuation Agreement has been implemented by Article 40.3 of the Decree
Law on Customs.
5. Questions concerning Article 7
(a) What provisions have been made for making value determinations pursuant to
Article 7?
The provisions for making valuation determinations pursuant to Article 7 of the Valuation
Agreement have been implemented in Article 43 of the Decree Law on Customs.
(b) What is the provision for informing the importer of the customs value determined under
Article 7?
Article 43.3 provides that the importer shall, if s/he requests, be informed in writing of the
customs value determined and the method used to determine such value.
(c) Are the prohibitions found in Article 7.2 delineated?
The prohibitions found in Article 7.2 are wholly delineated.
6. How have the options found in Article 8.2 been handled?  In the case of f.o.b.
application, are ex-factory prices also accepted?
The options found in Article 8.2 are handled by Article 35 of the Decree Law on Customs.
Note that f.o.b is not applied in Lebanon.
7. Where is the rate of exchange published, as required by Article 9.1?
The rate of exchange for foreign currency is determined by the Banque Du Liban and
published in the monthly bulletin of the Banque Du Liban.
8. What steps have been taken to ensure confidentiality, as required by Article 10?
The confidentiality of information submitted by an importer in respect of the valuation of
imported goods is guaranteed by Arti cle 46 of the Decree Law on Customs.
9. Questions concerning Article 11
(a) What rights of appeal are open to the importer or any other person?
Articles 153 to 165 call for an Arbitration Committee presided by a retired magistrate,
appointed by the Minister of Justice with a substitute to her/him, and two customs experts, one chosenby the Customs and the other one by the importer from a list of experts designated by the Higher
Customs Council after consultation with economic associations and academia.  The decisions of the
Arbitration Committee may not be appealed and may only be annulled for specific reasons (mainly
procedural), set forth in the Code of Civil Procedure, before the first instance court. The Arbitration
Committee is vested with the authority of examining all issues relating to the type, description, originand valuation of imported goods.WT/ACC/LBN/3
Page 131
(b) How is he to be informed of his right to further appeal?
According to Article 160, the decisions of the Arbitration Committee may not be appealed.
However, these decisions may be annulled, according to specific conditions set forth in the Code of
Civil Procedure. The request for cancellation shall be submitted to the first instance court within 30
days starting from the notification of the arbitration decision to the relevant parties. Such request does
not suspend the execution of the Arbitration Committee decision.
10. Provide information on the publication, as required by Article 12, of
(a)
(i) The relevant national laws
The Decree Law on Customs was published in the official gazette.
(ii) The regulations concerning the application of the Agreement
No regulations have yet been issued.  The main provisions of the Valuation Agreement have
all been included in the Decree Law on Customs.
(iii) The judicial decision and administrative rulings of general application relating to the
Agreement
There are no legal requirements to publish all judicial decisions. However, important
decisions may be randomly published in specialised legal magazines. Administrative rulings of
general application shall be published in the official gazette.  No decisions or administrative rulingsrelating to the agreement have been issued yet.
(iv) General or specific laws being referred to in the rules of implementation or application
All laws are published in the Official Gazette.  Additional legislation envisioned under items
13, 14, and 15 below will be published as soon as adopted.
(b) Is the publication of further rules anticipated?  Which topics would they cover?
Publication of further rules is anticipated.  Topics include interpretative notes, Treatment of
Interest Charges in the Customs Value of Imported Goods, and Valuation of Carrier Media Bearing
Software for Data Processing Equipment.
11. Questions concerning Article 13
(a) How is the obligation of Article 13 (last sentence) being dealt with in the respective
legislation?
The obligation found in the last sentence of Article 13 of the Valuation Agreement are dealt
with in Article 45 of the Decree Law on Customs which permits the withdrawal of goods before the
final valuation determination if a guarantee is provided for the payment of the estimated duties.
(b) Have additional explanations been laid down?
There are no additional explanations.WT/ACC/LBN/3
Page 132
12. Questions concerning Article 16
(a) Does the respective national legislation contain a provision requiring customs
authorities to give an explanation in writing as to how the customs value was
determined?
The right to a written explanation of the value of imported goods, when requested by the
importer, is provided in Article 43.3 of the Decree Law on Customs.
(b) Are there any further regulations co ncerning an above-mentioned  request?
Since this right is specifically provided for in the Decree Law on Customs, no other
regulations have been deemed necessary.
13. How have the Interpretative Note s of the Agreement been included?
Article 49 of the Decree Law on Customs states that the Higher Customs Council determines
the procedures of valuation rules according to the Interpretative Notes of the Valuation Agreement.
These are expected to be adopted in 2001.
14. How have the provisions of the Decision of  26 April 1984 on the Treatment of Interest
Charges in the Customs Value of Imported Goods (Val/6/Rev.1) been implemented?
This will be implemented through a decision of the Higher Customs Council.
15. For those countries applying paragraph 2 of the Decision of 24 September 1984 on the
Valuation of Carrier Media Bearing Softwa re for Data Processing Equipment (Val/8),
how have the provisions of this paragraph been implemented?
This will be implemented through a decision of the Higher Customs Council.WT/ACC/LBN/3
Page 133
ANNEX 5
INFORMATION ON TECHNICAL BARRIERS TO TRADE
1. Description of relevant laws, regulations, administrative orders, etc, relating to
implementation and administration of technical barriers to trade
The Decree Law on Lebanese Standards, issued on 23 July 1962, is the main law governing
the issuance of Lebanese voluntary standards and mandatory standards (“technical regulations”). Thislaw established the Lebanese Standards Institution (known as “Libnor”), affiliated with the Ministry
of Industry, as the sole authority in Lebanon to issue, publish, and amend Lebanese voluntary
standards and provided Libnor the right to propose to the Council of Ministers the conversion of
voluntary standards to “mandatory” standards for reasons connected with public safety, health, or
national interest.   In the same law, Libnor was also designated as the sole authority to give the right
to use the Conformity Label (kitemark). Article 22 of the Law provides the authority of enforcing
compliance with mandatory standards to relevant state bodies.  Neither the law nor other legal actsspecify the relevant state bodies.  In practice, however, a number of state bodies including the
Ministry of Public Health, the Ministry of Agriculture, the Customs, the Ministry of Economy and
Trade, and the Ministry of Environment are all engaged in ensuring compliance with Lebanese
standards.
Article 5 of the Decree Law states that standards are discussed and prepared by specialized
committees and approved by the Board of Directors of Libnor.   Work toward developing a standard
may be initiated by one of the members of the Board of Directors of Libnor, a private entity, a
concerned professional entity, or a state body (inc luding a ministry).   The Board of Directors of
Libnor was appointed through Decree No. 13443 dated 5 November 1998.  The Board is chaired by a
representative from the private sector and includes usually representatives from each of the followingentities: the Beirut Orders of Engineers as Vice President, the Association of Lebanese Industrialists,
General Directorate of the Ministry of Economy, General Directorate of the Ministry of Environment,
the National Council on Scientific Research, and th e Union of Chambers of Commerce Industry, and
Agriculture. The Board Members may be changed every three years.
A number of state bodies (including the Mini stry of Telecommunications, the Ministry of
Energy and Water, the Ministry of Industry, the Ministry of Public Health, the Ministry of
Environment, the Ministry of Agriculture, the Ministry of Economy and Trade, and the Ministry of
Public Works and Transport) issue technical regulations connected with products and services in the
form of Ministerial Decisions and Council of Ministers Decrees or Decisions.  Furthermore, specific
government procurements (at the national and sub-national levels) may, in tender documents orconditions book, (i) require specific international standards and technical regulations or (ii) require
their own technical requirements prepared through consulting engineers.
Although not stated in the Decree Law on Lebanese Standards, standards and technical
regulations, in practice, apply equally to domestic and imported products.  Imported products, for
which there are technical regulations, must comply w ith requirements outlined in technical regulations
in order to clear customs.  Samples of imported products are taken by customs and/or other authorities
and forwarded for testing.
The Constitution of the Industrial Research In stitute (a not-for-profit organization whose
Chairman of the Board is the Minister of I ndustry) dated 1953 and Decree Law No. 10059 dated 17
August 1955 provides it the authority to carry out its activities among which providing certificates of
quality or conformity with standards and purchase requirements.
Furthermore, Decree Law No. 12 dated 23 Augu st 1943 on Labeling Containers and Packages
requires the display of size, weight, or quantity of the goods contained therein.  Decree Law No. 12 isWT/ACC/LBN/3
Page 134
currently being enforced by the Consumer Protec tion Division at the Ministry of Economy and Trade.
Failure to comply with the requirements subjects the violator to the penalties outlined in Decision No.
51 dated 28 February 1941.
Libnor issued 188 national standards, 22 of which were made mandatory by the Council of
Ministers.  The following table lists all technical regulations issued by the Council of Ministers.
Title Legal Measure Standard
NumberSector
Labneh (Drained Yoghurt) Decree No. 1040 dated 2 August 1999 23 Agrofood
Raw Milk Decree No. 1836 dated 3 December 1999 24 Agrofood
Pasteurized Milk Decree No. 1836 dated 3 December 1999 25 Agrofood
Sterilized Milk Decree No. 1836 dated 3 December 1999 26 Agrofood
Ultra High Temperature
Treated MilkDecree No. 1836 dated 3 December 1999 27 Agrofood
Dried Milk Decree No. 1836 dated 3 December 1999 28 Agrofood
Concentrated Milk Decree No. 1836 dated 3 December 1999 29 Agrofood
Sweetened Condensed
MilkDecree No. 1836 dated 3 December 1999 30 Agrofood
Flavoured Milk Decree No. 1836 dated 3 December 1999 31 Agrofood
Milk With Gelatin Decree No. 1040 dated 2 August 1999 35 Agrofood
Steel For The
Reinforcement ofConcrete: Plain BarsDecree No. 1032 dated 30 July 1999 49 Construction
Steel For The
Reinforcement ofConcrete: Ribbed BarsDecree No. 1032 dated 30 July 1999 50 Construction
Steel For The
Reinforcement of
Concrete: WiresDecree No. 1032 dated 30 July 1999 51 Construction
Tahineh (Sesame Paste) Decree No. 1836 dated 3 December 1999 71 Agrofood
Gouda Cheese Decree No. 1836 dated 3 December 1999 72 Agrofood
Camembert Cheese Decree No. 1836 dated 3 December 1999 73 Agrofood
Edam Cheese Decree No. 1836 dated 3 December 1999 74 Agrofood
Cheddar Cheese Decree No. 1836 dated 3 December 1999 75 Agrofood
Drinking Water Decree No. 1039 dated 2 August 1999 161 Agrofood
Bottled Drinking Water Decree No. 1039 dated 2 August 1999 162 Agrofood
Arak Decree No. 1840 dated 6 December 1999 163 Agrofood
Grapes Arak Decree No. 1840 dated 6 December 1999 168 Agrofood
2. Information regarding
(a) Names of publications, if any, on work relating to draft technical regulations or
standards and procedures
There are no legal requirements in this regard.  The following is based on current practices.
Programs for drafting standards are set annually.  There is no pre-set program for converting
standards to technical regulations. The annual program for drafting standards is available throughLibnor’s website.  Board members may also publish it or make it known on their own to the relevant
bodies they represent.
Once the committee agrees on the draft standards, Libnor announces a trial period of at least
three months.  This announcement is sent directly to the National News Agency, several localWT/ACC/LBN/3
Page 135
newspapers, all members of the technical committee, and local state television.  The announcement
for a trial period includes a standard message informin g the addressees that this draft is to become a
national standard and there is a potential of it becoming mandatory through a decision by the Council
of Ministers.
Once adopted, all standards and decrees (issuing technical regulations) are published in the
official gazette.
(b) The name and address of the enquiry point(s) foreseen in Articles 10.1 and 10.3 of the
WTO Agreement on Technical Barriers to Tr ade (the Agreement) with an indication as
to whether it is/they are fully operational
Libnor is de facto the national enquiry point in Lebanon on standards issued by Libnor and
technical regulations resulting from conversion of standards.  It is currently located at the following
address:
Libnor
Bloc B, Gedco 3 Center
Shehab Avenue, between Mekalles and Al-Hayek Roundabouts
Dekwaneh- Sin El Fil
PO Box 55120
LebanonTel  961 1 485 927 (5 lines)
Fax 961 1 485 929
e-mail: Libnor@cnrs.edu.lb
website: www.Libnor.com
Information may be requested from Libnor’s enquiry point, which is informally operational at
this stage.
Information regarding technical regulations issued by other state bodies may be currently
obtained from relevant state bodies (please see item d below for addresses).  Lebanon, however,
intends to legally designates Libnor as the sole enquiry point on standards and technical regulations in
Lebanon.
(c) The name and address of the agency dealing with consultations as foreseen in Article 14
of the Agreement
Libnor (see address above).
(d) The name and address of agencies that a re dealing with other specific functions foreseen
in the Agreement
The following state bodies issue technical regulations, either through ministerial decisions or
proposals for Council of Ministers Decree:
State bodies/Agencies Address
The Ministry of Agriculture Galerie Semaan, Rue Camil Chamoun, Beirut
The Ministry of Economy and Trade Assaf Building, Rue Artois 177, Hamra, Beirut
The Ministry of Environment Ashqar Building, Antelias
The Ministry of Industry Sami El-Solh Street, Beirut
The Ministry of Telecommunications Al-Adlia District, Beirut
The Ministry of Energy and Water Sami El-Solh Street, Beirut
The Ministry of Public Health Husain Mansour Building, Museum District, BeirutWT/ACC/LBN/3
Page 136
State bodies/Agencies Address
The Ministry of Transport and Public Works Starco Building, Port Area, Beirut
The following bodies/agencies are involved in border control activities in connection with
technical barriers to trade:
Bodies/Agencies Address
Customs Directorate Centre Assaf, Verdun, Beirut
The Ministry of Agriculture Galerie Semaan, Rue Camil Chamoun, Beirut
The Ministry of Economy and Trade Assaf Building, Rue Artois 177, Hamra, Beirut
The Ministry of Environment Ashqar Building, Antelias
The Ministry of Public Health Husain Mansour Building, Museum District, Beirut
As for testing laboratories, legislation provided authority to the following three laboratories to
test products:
- The Laboratories13 of Industrial Research Institute (IRI) affiliated with the Ministry of Industry
test for all types of products.  In addition, according to Law No. 475 dated 16 November 1964, theIRI was given the function of design and material approval and the function of regulatory testing
of all steam boilers.  Furthermore, Decree No. 3365 dated 2 April 1993 appointed the IRI to
conduct testing of all new LPG cylinders and pressure gas regulators.
- The Central Laboratory at the Ministry of Public Health (in case of food products)
- The Laboratory of the Agricultural Research Institute (Phanar) at the Ministry of Agriculture (in
case of food products)
In addition, Decree No. 4962 dated 13 March 1982 “licensed” four specific laboratories to
conduct testing and research connected with food and other commercial products.
14  T h e  f o u r
laboratories are: the Laboratory of Industrial Research Institute, the American University of Beirut
Laboratory of Chemistry and Pharmacology, the French Medical Institute Laboratory of Chemistryand Pharmacology at Saint Joseph University, and the Nuclear Medicine Laboratory at Notre Dame
du Liban Hospital.  Decree No. 4962 further authorized the Minister of Economy to issue Decisions to
licence additional laboratories.  Lastly, the Decree authorized the acceptance of test results from
accredited laboratories in other countries.  In cases where Lebanon does not have appropriate
technology for testing certain products, tests may be conducted outside Lebanon at an accredited
laboratory.   Products that bear a conformity certificate from an internationally accredited body may
clear customs without inspection or testing at the port of entry.  Usually food products are tested incase customs officers suspect non-compliance with food safety requirements.
(e) The scope of responsibility of the cent ral government authorities in the area of
notification requirements foreseen in Article 10.11 of the agreement of individual
government authorities, if the responsibility is divided among two or more such
authorities
Lebanon intends to legally designate Libnor as the official notification body with regard to
standards and technical regulations.
                                                     
13 Consist of 12 laboratories including the Central Laboratory for Bread and Wheat
14 Customs and other control bodies test at these four laboratories if the aforementioned three
laboratories do not have the required technology to test a specific product.WT/ACC/LBN/3
Page 137
(f) Measures and arrangements to ensure that national and sub-national authorities
preparing new technical regulations or substa ntial amendments to existing ones, provide
early information on their proposals
There are no measures or arrangements stipulated in legislation.  The following is based on
current practices.
Proposals for adoption, amendment, or abolishment of standards may be submitted by
members of technical committees, members of Libnor’s board of Directors, or any other entity.  The
Board of Directors approves the annual plans subm itted by Libnor’s Director General for preparing
new standards or amending existing ones.  Technical committees in Libnor include representatives
from both the private sector (including Association of Lebanese Manufacturers, Union of Chambers
of Commerce, and relevant syndicates) and the public sector, such as concerned ministries and state
bodies, producers, consumers, consumer associations, leading scientists, technical experts, scientific
and engineering associations, universities, and laboratories.  Technical committees are responsible fordrafting initial proposals and finalizing them while Libnor is responsible for circulating them, via
direct correspondence, to relevant state and private agencies, syndicates and associations for
comments well in advance before these proposals are submitted for final approval.  Libnor also
announces the readiness of draft standards through the local news agencies allowing those who are
interested to comment on the drafts within a certain period of time (usually three months minimum).Libnor approves adoption, amendments, or abolishment of standards.
Once the committee agrees on the draft standard, Libnor announces a trial period of at least
three months.  This announcement is sent directly to the National News Agency, several local
newspapers, all members of the technical committee, and local state television.
The announcement for a trial period includes a standard message informing the addressees
that this draft is to become a national standard and there is a potential of it becoming mandatory
through a decision by the Council of Ministers.
As for other ministries and state bodies, the process for issuing technical regulations varies
from one state body to another.  Certain ministries form technical committees and/or consult with the
private sector.  However, draft Council of Ministers Decrees/Decisions, issuing technical regulations,usually circulate prior to Council of Ministers meetings to members of the Council of Ministers who
would then have the possibilities to consult with technical experts at their ministries or any parties
regarding proposed technical regulations.WT/ACC/LBN/3
Page 138
ANNEX 6
INFORMATION ON STATE-TRADING
I. ENUMERATION OF STATE-TRADING ENTERPRISES
1. Does your country maintain enterprises covered  by the provisions of Article XVII? If so,
list the products or groups of products for which State enterprise is maintained or for
which an enterprise has exclusive or special privileges.
The Tobacco Monopoly “Regie Libanaise des Tabacs et Tombacs” (Regie), under the
jurisdiction of the Ministry of Finance, has the exclusive right to import and produce tobacco products
and produce (or permit others to produce) tobacco in Lebanon.   The Regie imports also tobacco
leaves for the purpose of local production of cigarettes.  The Regie exports local tobacco leaves and
local tombacs leaves.  Products and groups of products, subject to state trading, are finished cigarettes,
tombacs, tobacco leaves, cigars and pipe’s tobaccos.
The Regie falls under the definition of state trading as articulated in the Understanding on the
Interpretation of Article VXII of the GATT 1994.
II. REASON AND PURPOSE FOR INTRODUCING AND MAINTAINING STATE-
TRADING ENTERPRISES
1. State for each product the reason and purpose for introducing and maintaining the
enterprise
The Regie Administration controls planting and buys all crops of local tobacco leaves from
local planters at Government subsidized prices (usu ally higher than international prices), a form of
price support subsidy.
The main purpose of establishing the Regie in 1935, under the French Mandate, was to reduce
migration from rural areas.  The need for the Regie,  however, continued during the last two decades to
encourage tobacco plantation and eliminate the illicit crops.
III. DESCRIPTION OF THE FUNCTIONING OF STATE-TRADING ENTERPRISES
1. Describe, item by item, the functioning of such enterprises:
- Whether the enterprise deals with exports or with imports, or both
The Regie (i) imports tobacco products (around 90 per cent of domestic sales of tobacco
products) including cigarettes and cigars, tombacs, a nd pipe’s tobaccos and (ii) exports local tobacco
leaves and tombacs leaves.
- Whether private traders are allowed to import or export and, if so, on what conditions
Private traders are not allowed to import or export.  All imports and exports must be executed
through the Regie according to Ministry of Finance Decision No. 10412/1 dated 27 September 1994.
- Whether there is free competition between private traders and the State-trading enterprise
There is no free competition.WT/ACC/LBN/3
Page 139
- The criteria used for determining the quantities to be exported and imported
Market demand and forecasting is the only criterion used for determining the quantities to be
imported.
- Export of Tobacco leaves:
The system for exporting is based on barter with foreign manufacturers of cigarettes.  The
Regie provides tobacco leaves to foreign manufacturers of tobacco products.  In return, the Regieimports from these manufacturers tobacco products.  The barter system operates as follows:
The Regie may distribute the quantity available for export of tobacco leaves among foreign
manufacturers of tobacco products proportionately to the quantity of tobacco products imported by the
Regie from them taking into account the price of imported tobacco products and the price of the
quantity of tobacco leaves to be exported in the same year.
The prices of exported tobacco leaves are determined by the Ministry of Finance taking into
consideration world prices
Low grade tobacco leaves are sold through tenders to foreign companies.
- Export of Tombac Leaves
The Regie ensures sufficient supply of tombac leaves to meet local demand.  Excess is sold
through tenders to foreign companies.
- How export prices are determined
See 2nd bullet under item d.
- How the mark-up on imported products is determined
Mark-up takes into account a level of profit set by the Regie, freight cost, fob price, insurance
cost and applicable taxes and duties.
- How export prices and the re-sale prices of imports compare with domestic prices
Resale prices of imports are almost one and half that of domestic manufactured products.
Only tobacco and tombac leaves are exported.  These are not sold in domestic market;
therefore, there is no basis for comparison.
- Whether long-term contracts are negotiated by the State-trading enterprise
There are no long-term contracts with exporters and importers in other countries.
- Whether State-trading methods are used to fulfill contractual obligations entered into by the
government
State-trading methods are not used to fulfil contractual obligations entered into by the
governmentWT/ACC/LBN/3
Page 140IV. STATISTICAL INFORMATION
1999 1998 1997Product UnitQuantity Value (US$) Quantity Value (US$) Quantity Value (US$)
Imported Cigarettes Case 797,600 143,496,000 1,157,000 211,952,000 1,231,000 223,370,000
Imported Tombacs Case 53,500 3,196,000 76,400 4,270,000 65,500 3,891,000
Imported Pipe’s Tobaccos Piece 93,600 138,500 286,600 376,400 59,000 398,000
Imported Cigars Piece 4,605,700 984,900 13,654,800 4,179,100 7,488,100 3,237,700
Imported Tobacco leaves
for local cigarette
productionKg 770,000 2,587,600 1,079,000 4,663,770
--
Local Cigarettes and
TombacsCase 94,350 11,737,800 44,300 5,935,700 84,600 7,316,000
Exported Tobacco Leaves Kg 5,461,054 28,009,590 4,189,396 20,517,848 6,734,463 19,931,655
Exported Tombac Leaves Kg 1,588,696 456,359 1,505,140 451,544 426,933 592,962WT/ACC/LBN/3
Page 141V. REASONS WHY NO FOREIGN TRADE HAS TAKEN PLACE (IF THIS IS THE CASE) IN PRODUCTS AFFECTED
Foreign trade has taken place.  Please see the reply to Section IV above.
VI. ADDITIONAL INFORMATION
None.WT/ACC/LBN/3
Page 142ANNEX 7
SERVICES SECTORAL CLASSIFICATION LIST
Table A7.1 - State Bodies that have regulatory role relevant to the conduct of service activities
Authority Role
Banque Du Liban Banque Du Liban issues licenses for the following institutions in order for them to carry out their activities:
Lebanese banks and branches of foreign banks (Article 128 of the Code of Money and Credit, Decree No. 13513, dated 1 August 196 3 and
BDL Decision No. 7739/ Circular No. 1878 dated  21 December 2000)
Lebanese financial institutions and branches of foreign financial institutions (Article 179 of the Code of Money and Credit, De cree No. 13513,
dated 1 August 1963 and BDL Decision No. 7163/Circular No. 5 dated 22 October, 1998)
Lebanese leasing companies and branches of foreign leasing companies (Article 14 of Law No. 160 dated  27 December 1999)Lebanese brokerage firms and branches of foreign brokerage firms (Article 4 of Law No. 234 dated 10 June 2000)Lebanese investment companies and branches of foreign investment companies as well as Lebanese fund managers and branches of fo reign
fund managers (Banque Du Liban Decision No. 7074/Circular No. 1653 dated 5 September 1998)
Representative offices of Foreign banks opened in Lebanon (Article 2 of Law No. 28/67; Banque Du Liban Decision No. 7271/Circul ar No. 2
dated 15 April 1999)Representative offices of Lebanese banks opened abroad (Decision No. 7218/Circular No. 1697 dated 4 February 1999)Exchange Dealers (Law No. 42/87 dated 21 November 1987)Branches of Lebanese banks to be opened in Lebanon or abroad, as well as branches of foreign banks already operating in Lebanon  (Article 1
of Law No. 28/67; Banque Du Liban Decision No. 7147/Circular No. 1675 dated 5 November 1998)
Branches of Lebanese financial institutions to be opened in Lebanon or abroad, as well as branches of foreign financial institu tions already
operating in Lebanon (Banque Du Liban Decision No. 7136/Circular No. 5 dated 22 October 1998)Branches of Lebanese leasing companies to be opened in Lebanon or abroad, as well as  branches of foreign leasing companies alr eady
operating in Lebanon (Banque Du Liban Decision No. 7540/Circular No. 1 dated 4 March 2000)Branches of Lebanese brokerage firms to be opened in Lebanon or abroad, as well as  branches of foreign brokerage firms already  operating in
Lebanon (BDL Decision No. 7551/Circular No. 1 dated 30 March 2000)
Branches of exchange dealers to be opened in Lebanon or abroad (Article 6 of Law No. 42/87 dated 21 November 1987)
Any company, whether a resident or non-resident, wishing to undertake electronic banking with the Lebanese public. Institutions  registered at
the Banque Du Liban or supervised by it, with the exception of ex change dealers, do not need a licence. They just have to notif y the Banque
Du Liban that they will be carrying out electronic banking.
Banking Control Commission(BCC)The Banking Control Commission (BCC) is established at the Banque Du Liban as an independent body whose activities are not subj ect to the
authority of the Banque Du Liban.  The BCC's basic function is to control and verify whether banking rules are properly applied .  The main
functions of BCC are to control, audit and supervise the following institutions -Lebanese and foreign- operating in Lebanon: ba nks, financial
institutions, leasing companies, brokerage firms, exchange dealers,  and mutual funds.  The BCC uses the prerogatives granted to  the Governor
and the Banque Du Liban by the Code of Money and Credit regarding bank control and supervision, and the prerogatives granted to  it by law.
Council of Ministers Issues licence, by request of the Ministry of Finance, for acquisition by foreigners of real estate rights (Decree No. 11614 dated
4 January  1969)
Issues decrees for establishment of real estate companies (Article 5 of Decree No. 959 dated 29 January 1965)
Issues decrees for expropriation of lands (Law No. 58 dated 5 May 1991) Issues decrees for opening private establishments for h igher
education, after consultation of the Ministry of Culture and Higher Education (Article 11 and 13 of Law dated 26 December 1961)Issues decrees for opening private establishments for higher education, after consultation with the Ministry of Education and H igher EducationWT/ACC/LBN/3
Page 143Authority Role
(Article 11 and 13 of Law dated 26 December 1961)
Issues licenses for establishing television or radio broadcasting agency after (i) approval of the Ministry of Telecommunicatio ns and the
Ministry of Information and (ii) consultation with the National Council on Audiovisual (Article 16 of Law No. 382/94 dated
4 November 1994)Issues licenses for data transmissionIssues licenses for telecommunication services after the approval of the Ministry of Telecommunications
Issues licenses for regular postal servicesIssues Licence for Insurance brokers by suggestion of the Minister of Economy after consulting with the National Council of Ins urance
(Article 39 of Decree No. 9812 dated 4 May 1968 amended by Law No. 94 dated 18 June 1999)
Issues Advance Licence for the establishment and exploitation of national Airlines (Article 29 of the Aviation Law dated 11 Jan uary 1949 and
amended in 1955)Determines the classification of a project as a tourism project (Article 1 of Law No. 58/67 Dated 5 July 1967)Issues Licenses for partitioning and joining of real estate (Decree Law No. 70 dated 9 October 1983) with suggestion of the Min ister of Public
works and transport
Issues Licenses for establishments of private schools, including primary and secondary education services (Decree No. 9408 date d
15 October 1996)Classifies tourism establishments and professions by suggestion of the Minister of tourism (Decree Law No. 27 dated 5 August 19 67)
Issues licenses for foreign physical persons or foreign legal entit ies for establishing travel agencies, tour operators and tou rism transport
services (Decree No. 4216 dated 20 October 1972)
Issues licenses for rental of satellite broadcasting channels per recommendation of the Ministry of Telecommunications after co nsultation with
the Ministry of Information (Law No. 531 dated 24 July 1996)Generally sets the rates for all telecommunication services such as fixed line telephony services, ISDN services, and data serv ices
The  Higher Customs Council Issues licenses for customs clearing brokers after consultation with General Customs Director (the 2 000 Decree Law on Customs)
Higher Accounting Council supervises the implementation of accounting norms and rules stipulated in various regulations
suggests periodic adjustments to the general accountancy rules
Higher Banking Commission(HBC)The Higher Banking Commission is established at the Banque Du Liban to apply, when necessary, the penalties specified in the Co de of
Money and Credit.  The Higher Banking Commission sets administrative penalties on banks, financial institutions, and brokerage firms
violating provisions of its status or of the Code of Money and Credit, measures imposed by the Banque Du Liban based on the pre rogatives
stipulated in the Code of Money and Credit, or the submission of incomplete or false reports or information.  It also sets pena lties on the
auditors of the above mentioned entities.  The penalties imposed by the Higher Banking Commission are irrevocable by normal or
extraordinary, administrative or judicial  processes.
Ministry of Agriculture Supervises public and private places set to treat animals and works of veterinarians who work independen tly
Inspects and controls official and private veterina rian activities (Decree Law No. 97 dated 16 September 1983)
Organizes the Veterinary Services activities in all Lebanese Departments for prophylaxis and control measures on animal disease s (Decree
Law No. 97 dated 16 September 1983)Issues permit for opening private academies to teach agriculture an d supervises and inspects them (Article 2 of Law No. 215 dat ed
2 April 1993)
Issues Licence for the practice of the veterinary prof ession (Article 3 of Law No. 479 dated 8 December 1995)
Issues Licence for packaging poultry and eggsTechnically supervises and controls Animal Husbandry Associations  as well as Animal Welfare Associations (Article 16 of Decree Law No.
97 dated 16 September 1983)Inspects and controls establishments of Animal Husbandry and animal products processing, packaging, canning, conservation andWT/ACC/LBN/3
Page 144Authority Role
transportation (Same as above)
Issues Licence for exploitation and rental of space for cutting of forests in state property or on the property of Municipaliti es (Law on Forests
dated 7 January 1949)
Issues permit for the practice of the agricultural engineering profession.Issues permits for selling agricultural hormones, pesticides and fertilizers.Issues licence for river fishing (Article 6 of Decree No. 11882 dated 3 June 1948)Issues licence for scuba diving sports (Article 4 of Mini stry of Agriculture Decision No. 254/1 dated 8 December 1995)
Issues licence for underwater fishing sports (Article 4 of Ministry of Agriculture Decision No. 42/1 dated 24 March 1999)
Ministry of Economy and Trade Protects intellectual property rights
Has the authority to set prices and profitability control on service suppliers (Decree No. 73 of 1983) and to inspect service s uppliers for
conformity with pricing policyInspects wholesale and retail stores for compliance with pricing policies on goods, shelf-life requirements, labeling requireme nts, and food
safety requirements (consumer protection)Regulates the sale of petrol and its derivatives, with respect to kind, quantity and priceCommercial representatives must register at the Ministry of Economy and Trade (Article 4 of Decree Law No. 34 dated 5 August 19 67 lastly
amended in 1975), and pay to the ministry a fixed yearly fee of 500,000 LBP (Article 2 of same Decree)
Foreign joint stock companies or foreign partnerships limited by shares must, before establishing one or several branches make a declaration at
the office of Commercial and Industrial Property at the Ministry of Economy and Trade (Article 1 of Order No. 96 dated  30 Janu ary 1926
governing Foreign Companies)Any person providing a commercial activity through commercial esta blishment or a trade store must  submit a declaration about it s
establishment to the Office of Consumer Protection at the Ministry of Economy and Trade (Article 1 of Decree Law No. 73 dated
9 September 1983)
Issues licence for insurance, re-insurance companies, brokers, agents, and insurance company delegate after approval of the Nat ional Council
for Insurance Companies at the Ministry of Economy and Trade. (Article 2 of the Decree No. 9812 dated 4 May 1968 and amended by  Law
No. 94 dated 18 June 1999). The Insurance Control Commission at the Ministry of Economy and Trade supervises insurance and re-i nsurance
companies and intermediariesIssues licenses for (i) local exhibitions, markets and commercial centers and for (ii) international exhibitions, markets and c ommercial centers
where Lebanese products are exhibited, and (iii) the exhibition of  Lebanese products in international fairs and exhibitions (Ar ticle 1 of
Decision No. 45 dated 16 August 1995)Controls the conduct of Sale at the retail level
Ministry of Energy and Water Appr oves tariff rates for electricity
Set prices for fuel, its derivatives, and water supplyIssues licenses for power generation, distribution, and transmissionSupervises concessions projects in the power and water sectors
Supervises the telepheric (electric transpor tation cable) concession and sets its prices
Ministry of Environment Sets the environmental conditions for clas sified establishments by referral of the project by the Mouhaf ez or the municipalities.  There are no
prefixed environmental conditions; the conditions are set on a case-by-case basis.Classified establishments are defined by Decree Law No. 21dated 22 July 1932 as establishments hazardous to security and health  and cause
disturbances to neighbouring population and listed by Decree No. 4917 dated 24 March 1994 (e.g. car cleaners, plumbers, car mec hanics,
beach resorts, restaurants, beaches, coffee shops, night clubs and hotels).
Ministry of Finance Tax imposition, collection and auditing (Decree No. 2868 dated 16 December 1959)
Registration of real estate and collection of all fees related to  transfer of immovable property (Articles 34, 35, and 39 of De cree No. 2868 datedWT/ACC/LBN/3
Page 145Authority Role
16 December 1959)
Request from the Council of Ministers approval of licenses for real estate rights acquisition by foreigners (Decree Law No. 116 14 dated
4 January 1969)
Issues permits for acquiring inheritance rights (Article 51 of Decree Law No. 146 dated 12 June 1959)All new businesses must notify the Ministry of Finance within 2 months from business startup (Article 115 of Income tax Law as amended by
Article 29 of the Budget Law of 1997)Supervises Beirut Stock Exchange to ensure proper application of related laws and regulations (Articles 22-23 of Decree Law No.  29 dated
5 August 1967 and amended by Decree Law No. 120 dated 16 September 1983 and Decree Law No. 30 dated 23 March 1985).
Supervises the operations of the National Establishment for Guarantee of Investment (Article 8 of Decree Law No. 3 dated 15 Jan uary 1977)
Ministry of Information Any person who owns or manages a printing establishment should send a declaration to the Ministry of Inf ormation (Article 12 of Law on
Printed Press dated 14 September 1962 lately amended in 1977)An person who wishes to establish a publishing house must forward a declaration to the Ministry of Information (Article 71 of t he
aforementioned Law)Issues licence for the sale of press, books, magazines, photos and pictures (Article 74 of the aforementioned Law)Issues licence for issuing a printed press licence (Article 27 of the aforementioned Law)
Sets the standards for broadcasting (Law No. 382/1994 dated 4 November 1994)
A copy of all printed and recorded matters should be sent to the Ministry of Information (Article 20 of the aforementioned Law)
Ministry of Interior The Department of Municipalities and Rural Affairs approves application for Licenses in order to exploit cl assified establishments (Article 51
of Decree Law No 118 dated 30 June 1977).  Classified establishments are listed and defined by Decree No. 4917 dated 24 March 1 994 as
establishments hazardous to security and health and cause distur bances to neighbouring population (e.g. car cleaners, plumbers,  car mechanics,
beach resorts, restaurants, beaches, coffee shops, night clubs and hotels, cinematography, fruit and vegetable shops, carpet cl eaners, printing
establishments)
 Issues licenses for clubs and sport associations after approval of the Ministry of Education and Higher Education  (Article 1 of Decree No.
2437 dated 7 December 1944)Issues licenses for private security persons aimed at guarding buildings and establishments and securing transportation of mone y (Decision No.
387 dated 20 July 1995)Issues permit for fishing for commercial purpose (Decision No. 372 dated 25 June 1926)
Ministry of Labour Issues work permits for foreigners (Law concerning the Work of Foreigners dated 19 July 1926 Articles 2, 3, a nd 6)
Any legal or natural person who hires any employees in establishm ent, must forward a declaration to the Social Affairs Departme nt at the
Ministry fund within two months, and must enclose the statute of  the employees regulations if the establishments employs more t han 25
employees (Article 9 of the Labour Law dated 23 September 1946 lately amended in 1996).New establishments must also forward a declaration to the Ministry of Labour within two months from their establishments.  Decl aration to the
Ministry of Labour is also required in a number of cases including hiring, change of location of business, change in business p rofile, and usage
of new machinery.  Certifies the statute of employees regulation for establishments that employs more than 25 employees must ce rtify the
Work statute at the Ministry (Article 9 of the Labour law dated 23 September 1946 lately amended in 1996).
Issues licence for usage of machinery in the distri ct of Beirut (Decree No. 8352 dated 13 December 1961)
Supervises (through inspection) establishments for the application of regulations and laws concerning safety of workers; issues  warnings on
safety and imposes penalties (Article 16 of Decree No. 8352 dated 13 December 1961)Issues advance licence to establishments using new mechanical machines (Article 21 of Decree No. 6341 dated 24 October 1951 and  amended
by Decree No. 10122 dated 26 August 1955).
Ministry of Education andHigher EducationIssues permit for the establishment of private school (including primary and secondary) (Article 2 of Decree No. 1436 dated 23 March 1950
amended by Decree No. 9408 dated 15 October 1996)WT/ACC/LBN/3
Page 146Authority Role
Ministry of Public Health Any building in any part of the Lebanese territory set for public use such as hospitals, sanatoriums, hotels, schools, acting halls, music and
theatre halls, coffee shops, drinking bars must submit their plans to the relevant technical and health authorities, affiliated  with the Ministry of
Public Health, for approval of compliance with health standards (Article 23 of Decree No. 2898 dated 2 March 1928)
Issues licenses for, and controls, all warehouses and commercial shops that are hazardous to security and health and cause dist urbances to
neighbouring population (Decree No. 21 dated 22 July 1932)Issues permits for:the practice of the medical profession in Lebanon  (Decision of the Minister of Health, Article 11 of Decree No. 1658 dated 17 January 1979
and amended in 1993),
the profession of dentists (Decree  Law No.74 dated 9 September 1983),
dental prostheses (Article 4 of Law No. 554 dated 24 July 1996),physiotherapists (Law No. 78/8 dated 20 February 1978)mid-wives (Decree No. 1657 dated 17 January 1979)foreign midwives professors and assistant professor (Decree No. 1657 dated 17 January 1979)nurses and assistant nurses (Decree No. 1655 dated 17 January 1979) and
pharmacists (Article 4 of law dated 7 November 1950 and amended by Law No. 367 dated 1 August 1994)
medical massaging and cosmetology (Decree No. 9827 dated 22 June 1962)authorized laboratorist and assistant authorized laboratorist (Decree No 76 dated 9 September 1983)authorized health supervisor (Decree Law  No. 107 dated 16 September 1983)fabrication and replacement of a Prostheses and artificial limbs (Law No. 397 dated 12 January 1995)
Issues permit for the establishment of private hospitals (Article 2 of Decree Law No.  9826 dated 22 June 1992)
Issues licence for the establishment of Pharmacies (Article 9 of Law No. 367 dated 1 August 1994)Issues licence for opening or managing blood banks (Decree No. 9842 dated 4 March 1975)Issues licenses for opening and exploiting Kinder gardens (Decree No. 1775 dated 8 February 1979)Issues Licenses for opening private medical laboratory (Article 6 of Decree Law No. 76 dated 9 September 1983)Issues health permits for workers in hotels, restaurants and catering
Issues licence for fabrication of optical instruments and sales of eyeglasses (Law No. 398 dated 12 January 1995)
Decree No. 8377 dated 30 December 1961 established the Health Depart ment in the Mouhafazat under the Ministry of Public health.    Its role
is to supervise the proper application of health and safety standards, including inspection of establishments, and provide appr oval on health and
safety compliance, where necessary.  Businesses that violate health standards are subject to penalties including monetary fines  and business
shutdown.The Health Department under the Ministry of Public Health issu es prior licenses for establishments hazardous to security and he alth and cause
disturbances to neighbouring population classified under first and second category (Decree No. 1119 dated 4 November 1936)
15
Ministry of Public Works and
TransportReviews challenges related to Decisions accepting or rej ecting building licenses and partitioning of real estate
Issues Permit for the practice of the engineering profession (Article 2 of Law No. 636, dated 23 April 1997)Issues Permit for the practice of the topographic profession (Article 4 of Law No. 522 dated 6 June 1996)Issues licence for restoration, repair and building of airplanes (Article 10 of the latest amendment-- Decision No. 121/n dated  14 October 1998-
- of Article 77 and 88 of Decision No. 118/1956)Issues licenses for maintenance and repair of ships (hull), engi nes and mechanical and electrical  devices for ships, electronic  devices on board
                                                     
15 According to Decree No. 21 dated September 22, 1932, the first category includes establishments that should be far from reside ntial areas which is decided on a case
by case.  The second category includes establishments that must not necessarily established far from residential areas but rath er prudential measures should be taken. The third
category is establishments that are subject to general regulations for the safety and peace of neighboursWT/ACC/LBN/3
Page 147Authority Role
of ships (radars, radio) (Memo of the Minister No. 4 /n/1993 dated 15 March 1993)
Issues licenses for stevedoring services (loading and unloading of ships), ships storage agency, and transportation of ship’s w aste (Minister
Decision No. 31/1 dated 26 January 1966)
Issues licenses for services of food, beverage and fuel supply of shipsIssues licenses for establishments providing transport services of passengersIssues licenses for Captains of Ships, Marine Officers, Cook, Tr ainer, Scuba Diver, Sea Guide, specialized sailors, and ships d riving  (Decision
No. 1/209 dated 21 November 1991)Issues licenses for fuel supply of ships, by land or sea (Memo of the Minister No. 11/n/1994 dated 10 September 1994)
Issues licenses for freight forwarders (Law No. 212 dated 2 April 1993)
Issues licenses for sailing activities (Minister Decision No. 86/LR dated 3 May 1939)Supervises concession projects in the transport sectorSets transport tariffs and feesIssues licenses for air transport after approval of the Ministry of National Defense (Article 1 of Decree No. 5648 dated 21 Sep tember 1970)
Issues licence for establishment of a maritime agency (Article 80 of Decision No. 31/1 dated 26 January 1966 and amended by Dec ision No.
271/1992 and Decision No. 68 dated 24 June 1994)
The General Directorate for Civil Aircraft issues Licence for Ai rcraft maintenance mechanic (Decision No. 40 dated 24 April 197 5)
The General Directorate for Civil Aviation issues permit for private aeroplane pilot (Article 1 of Decision No. 159 dated 23 Se ptember 1974),
flight operation officer (Decision No.  95 dated 5 June 1974), and student pilot licence (Article 1 of Decision No. 16/n/98 dat ed 2 February
1998)
The General Directorate for Civil Aviation issues licenses for arrival and departure commercial services at Beirut Internationa l airport (Article
2 of the latest amendment of Article 77 and 88 of Decision No. 118/1956 by Decision No. 121/n dated 14 October 1998), technical  handling of
airplanes (Article 3), line maintenance of Airplanes (Article 4), and technical maintenance and overhaul (Article 5)Registration of aircraft at the General Directorate of Civil Aviation (Article 10 of the Aviation Law)Issues licenses for the establishment of a maritime agency (Article 80 of Decision No. 31 dated 26 January 1966 amended in 1994 )
The General Directorate for Civil Aviation issues Prior Permit fo r each mission of incidental air transport (e.g. agriculture r easons, air
photography, and air advertising) after approval of the Ministry of National Defense
Registration of all Lebanese airplanes at the General Director ate for Civil Aviation (Article 10 of the Aviation Law dated 11 J anuary 1949
lastly amended in 1955)Issues temporary permits for stewards and stewardess (Decision No. 97/n/96 dated 5 September 1996)Issues licence for Freight forwarders (Law No. 212 dated 2 April 1993)
Ministry of Telecommunications Issues licenses for courier services (Article 1 of Decision No. 771 dated 30 March 1985)
Responsible for the concession of postal services in Lebanon (Decree No. 126 issued on 12 June 1959)
Acts as a temporary regulator to the postal sector (Decree No. 126 issued on 12 June 1959 and contract with Liban Post)
Issues licenses for wireless data services , V-Sat services, and internet services
Permits temporary rental of satellite broadcasting channels for international news agencies—up-linking (Law No. 531 dated 24 Ju ly 1996)
Issues licenses to licensed postal entities for conducting additional specific sub-servicesIssues licenses for usage of frequency connection equipment (Decree No. 7997 dated 29 February 1996)Sets the rates for international telephony services and certain value-added services
Ministry of Tourism Issues licenses for all tourism establishments and tourism professions (Article 4 of the Decree No. 9427 dat ed 7 February 1968 and Law dated
14 December 1950).
Tourism establishments are classified in five categories (Annex 1 of Decree No. 4221 dated 18 October 2000):Establishments set to accommodate guests (e.g. hotels, furnished apartments, residence)WT/ACC/LBN/3
Page 148Authority Role
Establishments that serve food and beverage (e.g. coffee shops and restaurants)
Establishments set to exploit tourism facilities (e.g. beach and ski resorts)
Tourism festivals and events
Travel and tourism agencies and tourism transport      Tourism profession includes tourist guides and travel agent.Sets classification standards for tourism establis hments in accordance with international standards
Issues Licenses for the serving and selling of alcoholic beverages in tourism establishments (Article 12 of Decree No. 4221 dat ed
18 October 2000)
Issues licenses for night-clubs and bars in residential buildings (Decree No. 4221 dated 18 October 2000)
Approves prices in tourism establishments (Annex 2 of Decree No. 4221 dated 18 October 2000)Supervises and inspects the tourism establishments (Annex 3 of Decree No. 4221 dated 18 October 2000)Sets technical standards for tourism establishments (Annex 5 of Decree No. 4221 dated 18 October 2000)Coordinates tourism events and festivals (Decree No.10339 dated 23 May 1975)Registers name of legal entities and franchise  (Decree No. 4221 dated 18 October 2000)
Issues licence and supervises beach resorts (Decree No. 4221 dated 18 October 2000)
Issues licence and supervises ski resorts (Decision No. 191 dated 16 May 1999)Issues licenses for travel and tourism agencies, tour operators, ground handlers, Pullman transportation, rent a car with or wi thout driver
(Decree No. 4216 dated 20 October 1972 and Decree No. 9026 dated 26 August 1996)Issues licenses for tourist guides (Decree No. 11576 dated 27 December 1998)
Organizes, coordinates, and supervises all tourism establishments and tourism professions and develop the hospitality and touri sm industry
(Law No. 21/66 dated 29 March 1996)Ensures that prices of services for tourist establishments are displayed (Decree No. 4221 dated 18 October 2000)Supervise shops and establishments that sell antique and souvenirs (Decree No. 4221 dated 18 October 2000)
Mouhafez/Caimmacam/MunicipalitiesThe Mouhafez is the competent authority for issuing:
Issues licenses for establishment of warehouses for storage of firework (Article 16 of Decree Law No. 116 dated 12 June 1959)Issues licenses for establishments that provide card games and electronic entertainment machines (Decision No. 142 dated 24 May  1991)
Approves application for Licenses in order to exploit classified  establishments of the second and third category including cine mas  (Article 51
of Decree Law No. 118 dated 30 June 1977).  Classified establishments are listed and defined by Decree No. 4917 dated 24 March 1994 as
establishments hazardous to security and health and cause disturbances to neighbouring populationIssues licenses for storage of fuel oil set for retail sale (Decision No. 75 dated 13 April 1940)Issues licenses for establishing petrol stations with mandatory approval of Ministry of Energy and Water (Decree No. 2289 dated14 September 1979) and (Decree No. 19 dated 1977)
Issues advance Licenses for building and occupation licence for newly built properties outside the municipality district (Artic le 1 of the
Construction Law dated 16 September 1983)Issues advance licenses for the operation of dangerous and harmful establishments of the first and second category (Decree Law No. 21/L
dated 22 July 1932)Issue licenses to practice the Profession of freelance photography (Law issued on 19 February 1960).In addition to the above, the Mohafez of Beirut issued decisions requiring licenses or prior approval  for a number of services  such as  selling,
manufacturing, and filling fire extinguishers; selling dangerous products (e.g. butane gas); fermentation; and selling of wood and coal.
The Municipality:The Municipality Head issues Advance Licence for construction and Licence for occupation of newly built properties in each muni cipality
district (Article 1 of the Construction Law dated 16 September 1983)WT/ACC/LBN/3
Page 149Authority Role
Establishments hazardous to security and health and cause distur bances to neighbouring population classified under the third ca tegory should
forward a declaration to the Head of the Municipality (Decree No. 119 dated 4 November 1936)
Issues parking licenses for tourism establishments (Decree No. 2791 dated 29 October 1992)
The Caimmacam:Where there is no municipality, the Caimacam issues LicensesIssues advance licenses for the operation of dangerous and harmful establishments of the first and second category (Decree Law No. 21/L
dated 22 July 1932)Article 7 of Decree No. 8861 dated 25 July 1996, states that in stallation of Billboards requires a licence from municipalities when installed
within the municipality scope, or a licence from the Mohafez when billboards are installed within the scope of the Mohafaza or from the
Caimacam when billboard are installed within the scope of the Caza
The National Establishment forGuarantee of Investments(linked to the Ministry ofFinance)All investments exceeding LBP 5 million in the tourism sector and all new investments aiming to develop and improve established  projects
must purchase insurance to cover against losses related to political risk, expropriation, nationalization, profit repatriation,  and salaries of
foreign employees. (Decree Law No. 3 dated 15 January 1977).
The National Institute forGuarantee of DepositsThe object of the company is to guarantee deposit accounts in Lebanese currency regardless of the nature and term of such depos its. All banks
residing and operating in Lebanon must pay an annual fee, set by Decree No. 340 (0.5 per thousand for 2000; Decree No. 3040 spe cifying the
annual fee for year 2000), to the National Institute for Guarantee of Deposits (Law No. 28/67 dated 9 May 1967)WT/ACC/LBN/3
Page 150Table A7.2 - Non-State Bodies that have Regulatory Role Relevant to the Conduct of Service Activities
Non-State Body Role
American University of Beirut (AUB) Approval of Lebanon Domain Registry at AUB is required in order to establish a website with “.lb”
The Bar Association To practice the legal profession in Lebanon, re gistration is required at either the Bar association of Beiru t or Tripoli (Article 4 of the
Law on the organization of the legal profession No. 8/70 and amended by Law No. 42 dated 19 February 1991)
Beirut Stock Exchange Accepts brokerage firms and their representatives to operate on the Beirut Stock Exchange, sets the yearly  bank guarantee required from
each firm, of an amount of LBP 200,000,000.Accepts the listing and trading of securities on any of the three markets of the Beirut Stock Exchange.Organizes, controls and develops the trading system in the Beirut Stock Exchange by issuing circulars and rules.
Collects annual fees from members (Lebanese Joint Stock co mpanies having a capital exceeding LBP 500,000), collects membership
fees from issuers listed on Beirut Stock Exchange, and collects commissions on transactions and membership fees from brokerage firms
accepted to operate on Beirut Stock Exchange.
International Union ofTelecommunicationsRegistration of TV channel before its operation
The Social Security Fund (under the
custody of the Ministry of Labour)Every employer must declare to the social security fund within a period of 15 days from the start or end of work of any employe e
(Article 80 of the Decree No. 13955 dated 26 September 1963)Any Legal or natural person should acquire a quietus from the fund, that proves the payment of subscriptions and all financialobligations related to the execution of the Labour Law and social security (Section 1-2 of Article 65 of the Decree No 13955 da ted
26 September 1963). Quietus are valid for a limited period of time (6 months) and are required for a wide range of legal and co mmercial
operations including commercial and real estate registration, registration at Chamber of Commerce, application for import permi t, and
participation in public tenders, operations of commercial, indus trial and agricultural loans, registration of  private educatio n
establishments  .
The Lebanese Association of CertifiedPublic AccountantsTo practice the profession of chartered accountant in Lebanon, re gistration is required at the Lebanese Association of Certifie d Public
Accountants. (Article 3 of Law No.  364 dated 1 August 1994)
The Order of Dental Prostheses To practice the profession of Dentist Laboratory in Lebanon, registration is required at the Orde r of Dental Prostheses of Beirut (Article
10 of Law No. 554 dated 24 July 1996) after acquiring a licence issued by the Ministry of Public Health (Article 4 of the same Law)
The Lebanese Dental Association To practice the dentist profession in Lebanon, registration is required at either the Lebanese D ental Association of Beirut or Tripoli
(Article 3 of Law dated 27 June 1949 and amended by Decree Law No. 77 dated 9 September 1983) after acquiring a licence issued by
the Ministry of Public Health.
The Order of Engineers To practice the Engineering profession in Le banon, registration is required at either the Order of Engine ers of Beirut or Tripoli (Article
2 of Law No. 636 dated 23 April 1997) after acquiring a permit from the Ministry of Public Works and Transport (Article 5 of La w No.
636 dated 23 April 1997)
The Order of Medical Doctors To practice medici ne in Lebanon, registration is required at either the Order of Doctors of Beirut or Tripoli after acquiring a licence
from the Ministry of Public Health (Article 11 of Decree No. 1658 dated 17 January 1979 -- amended in 1993 -- and Article 3 of Law
dated 3 December 1946 and amended by Law 217 dated 28 April 1993)
The Order of Pharmacists To practice the pharmacist profession in Lebanon, registration at the Order of Pharmacists of Beirut (A rticle 3 of law dated
7 November 1950 and amended by Law No. 367 dated 1 August 1994) after acquiring a licence from the Ministry of Public Health.
The Order of Topographers To practice the topographers profession in  Lebanon, registration at the Order of topographers of Beiru t (Article 9 of Law No. 522 dated
6 June 1996) after acquiring a permit from the Ministry of Public Works and Transport.
The Order of Veterinarians To practice the Veterinary profession in Lebanon, registration is required at the Order of Veterinary  of Beirut after acquiring a Permit to
practice from the Ministry of Agriculture (Article 3 of Law No. 479 dated 8 December 1995).WT/ACC/LBN/3
Page 151A7.3 Regulatory Environment For Key Services in Lebanon
Type of ServicesLicensing/Permit
RequirementsSpecial
Registration/Declaration
RequirementsQualification Requirements16
123 4
I. BUSINESS SERVICES
1. Professional Services
a) Legal services None Bar Association of Beirut or
TripoliLebanese baccalaureate or equivalent
Lebanese Law degreeLebanese citizen for more than 10 yearsOver twenty years of age and below 65 years of age with three years of
training
Ethical behaviour recordNot fired from an employment or discharged from previous profession forimmoral reasonsThe Law on the Organization of the Legal profession No. 8/70 latelyamended by Law No. 42 dated 19 February 1991
b) Accounting, auditing and
bookkeeping servicesNone For chartered accountants at
the Lebanese Association of
AccountantsApplicant must be of twenty one years of age
CPA or French chartered accountants Diploma or equivalent with at least one
year training and to pass an exam in Arabic for legal disciplinesBusiness administration degree or equivalent with at least three years ofexperience and to pass an exam in four coursesTechnical Science Diploma in Accounting or equivalent with at least fiveyears experience and to pass exam in four courses
For foreign accountants same conditions as Lebanese plus reciprocity
treatment with condition of the inverse proportionality of the population andto work in partnership with a Lebanese accountantTrained for 3 yearsLaw No. 364 dated 1 August 1994 related to the organization of the chartered
accountant in Lebanon; Decision No. 1/6517 dated 9 April 1996 related to the
chartered accountant in Lebanon
c) Taxation services None None None
                                                     
16 Most professional services and financial services requ ire that individuals are not convicted of criminal acts.WT/ACC/LBN/3
Page 152 123 4
d) Engineering services Permit from the Ministry of
Public Works and TransportRegistration at the Order of
EngineersPermit:
For Lebanese, degree from a recognized university in Lebanon or abroadFor Arab nationals (for more than five years) same conditions as Lebaneseplus the condition of having the right to practice engineering in their homecountry and the condition of reciprocity treatment
For non-Arab foreigners, same conditions as for Lebanese plus to having an
engineering degree for more than ten years and the condition of reciprocitytreatment.Law No. 636 dated 23 April 1997
e) Architectural services Same as d above Same as d above Same as d above
f) Integrated engineering
servicesSame as d above Same as d above Same as d above
g) Urban planning and
landscape architecturalservicesSame as d above
(representative from theMinistry of Agriculture is
included in the Committee in
charge of issuing the permitunder the Ministry of PublicWorks and TransportSame as above Same as d above
h) Medical services Permit from the Ministry of
Public HealthRegistration at the Order of
Medical Doctors of Beirut orTripoliPermit:
1) For Lebanese doctors:Medicine degree from a recognized University in Lebanon or abroad
Lebanese baccalaureate or equivalent
To pass the medical colloquium2) For Arab nationals (for more than five years):Same conditions as for Lebanese doctors with the condition of reciprocitytreatment and the inverse proportionality of population and that the
reciprocity treatment is consecrated  by an agreement between the two
countries3) For non-Arab foreigners:Same conditions as for Arab nationals Decree No. 1658 dated 17 January 1979 (Organization of the MedicalProfession)
i) Dental services Permit from the Ministry of
Public HealthOrder of Dentists Permit:
1) For Lebanese dentists:
Medical degree from a recognized university
Lebanese baccalaureate or equivalentTo pass the medical colloquium2) For Arab nationals (for more than five years):Same conditions as for Lebanese doctors with the condition of reciprocity
treatment and the proportionality of population and that the reciprocityWT/ACC/LBN/3
Page 153123 4
treatment is consecrated by an agreement between the two countries
3) For non Arab foreigners:
Same conditions as for Arab nationals
Decree Law No. 74 dated 9 September 1983
j) Veterinary services Permit from the Ministry of
AgricultureRegistration at the Veterinary
OrderLebanese withholding a veterinary degree from a recognized university (Law
No. 479 dated 28 December 1995)
h) Services provided by
NursesPermit from the Ministry of
Public HealthNone For Lebanese nursing professionals:
Registered nursesFor Lebanese nursing professionals Registered nurses:Lebanese who is at least 19 years old.
Lebanese baccalaureate or equivalent
Nursing degree from a recognized university with at least three years ofstudy.To pass the medical colloquium.To have the health, psychological, ethical requirements necessary for theprofession.
Decree No.1655 dated 17 January 1979
Nurses:Lebanese who is at least 19 years of age.Brevet or equivalentTechnical baccalaureate part II in nursing
For nurses holding a degree from abroad to pass the colloquium
To have the health, psychological, ethical requirements necessary for theprofession.Assistant nurses:Brevet or equivalentOne year of study in a nursing school or hospital
To pass the official exams by the Ministry of Education and Higher
Education.To have the health, psychological, ethical requirements necessary for theprofession.For foreign nurses:Only nurses affiliated with International Organizations may operate in
Lebanon under special missions.
As for training and teaching nursing, foreign nurses are allowed to work inthis field after fulfilling the following condition:Contract of work with either the hospital or nursing school,Registered nurse in his/her country,
To pass the colloquiumWT/ACC/LBN/3
Page 154123 4
i) Services provided by
MidwivesPermit from the Ministry of
Public HealthNone Lebanese
Lebanese Baccalaureate or its equivalent and
Degree of midwife from a recognized university
To pass the colloquiumTo have the health, psychological, and ethical requirements necessary for theprofession.Decree No. 1657 dated 17 January 1979As for foreign midwives professors or assistant professor in Lebanese or
foreign institutes are allowed to teach if conditions for Lebanese midwives
are fulfilled and holding a permit from the Ministry of Public Health.
j) Services provided by
PhysiotherapistsPermit from the Ministry of
Public HealthNone For Lebanese:
Lebanese baccalaureate II or its equivalentDegree of specialization from a recognized instituteTo pass the medical colloquiumFor Foreigners:
Same conditions as Lebanese with the condition of reciprocity treatment and
taking into account the inverse proportionality of the population.
k) Services provided by
Agricultural EngineersPermit from the Ministry of
Agriculture (Law dated15 January 1954)Order of Engineers Same as d above
l) Topographers Licence from the Ministry of
Public Works and Transport(Article 4 of Law No. 522dated 6 June 1996)Registration at the order of
TopographersFor Lebanese topographers:
Higher Degree in applied topography science from a recognized university orinstitute, with a program of not less than four yearsBaccalaureate Part II or equivalent
To have one year experience or practice under supervision of a topographers
For Arab nationals for more than five years:Same Conditions than for Lebanese with ten years experience in the field,with the condition of reciprocity treatmentTo prove that he has the right to practice this profession in his home country
To have a residence or work permit
For non-Arab foreigners:Same conditions as Lebanese with the condition of reciprocity treatmentTo have acquired his/her degree since ten years at leastTo be registered at the Order of topographers in his home country ifregistration is required according to the regulations of his country, if not to
prove that he has the right to practice the profession in his home countryWT/ACC/LBN/3
Page 155123 4
m) Dental prostheses Licence from the Ministry of
Public Health
(Article 4 of Law No. 554
dated 24 July 1996)Registration at the Order of
dental prosthesesFor Lebanese prostheses:
Degree in Dental prostheses from a recogn ized university or institute, with a
program of not less than three years as for degrees acquired outside of
Lebanon equivalence is required from the Ministry of Education and HighereducationBaccalaureate Part II or equivalentTo pass the medical colloquium set by the Ministry of Education and HigherEducation
For Arab nationals (for more than five years):
Same Conditions than for Lebanese with five years experience in the field,with the condition of reciprocity treatmentTo prove that he has the right to practice this profession in his home countryTo have a residence or work permitFor non-Arab foreigners:
Same conditions as Lebanese with the condition of reciprocity treatment
To have acquired his degree since ten years at leastTo be registered at the Order of Dental prostheses in his home country ifregistration is required according to the regulations of his country, if not toprove that he has the right to practice the profession in his home country
Approval is discretionary by the Order for foreign applicants
(Law No. 554 dated 24 July 1996 and Law No. 203 dated 26 May 2000amendments to Law No. 554 dated 24 July 1996)To open a laboratory of dental prostheses must acquire a licence from theMinistry of public health to be registered at the Order of dental prostheses andto have been practising the profession for at least three years (Article 4 of
Law No. 203 dated 26 May 2000)
n) Pharmacists Permit by the Ministry of
Public Health
Article 2 of Law No.367 dated1 August 1994 on theOrganization of the Professionof Pharmacists.Registration at the Order of
Pharmacists
Article 3 of Law dated7 November 1950For Lebanese:
Degree of Pharmacy from a recognized University
Lebanese Baccalaureate Part II or equivalentTwenty years of ageTo pass the medical colloquiumArab Nationals (for more than five years):
Same conditions as for Lebanese with the condition of reciprocity treatment.
Non Arab Foreigners:Same condition for Lebanese with the condition of reciprocity treatment andthe condition of holding the degree of Pharmacy for more than ten years.WT/ACC/LBN/3
Page 156123 4
o) Pharmacies Licence from the Ministry of
Public Health
Law no.367 dated
1 August 1994 on theOrganization of the Professionof Pharmacists.Registration at the
Commercial Registry and
registration at the Order of
PharmacistsArticle 11 of Law No. 367dated 1 August 1994 on theOrganization of the Professionof Pharmacists.
p) Health Supervisors Licence from the Ministry of
Public Health (Decree Law
No. 107 dated16 September 1983)For Lebanese:
Certified Health Supervisor:
To have degree in basic health sciences from recognized university orinstitute with three years of studyingLebanese baccalaureate part II or equivalentTo pass the qualification exam set by the Ministry of Public Health.Health supervisor:
Technical Baccalaureate from recognized institute with three years of
studyingBrevet or equivalent of completion of fourth years of schoolTo pass the qualification exam set by the Ministry of Public HealthHealth worker:Three years experience in a recognized health establishment
Brevet or equivalent or certificate of completion of fourth year of mid-school
To pass the qualification exam set by the Ministry of Public HealthFor foreigners:Health supervisors affiliated with International Organizations on specialmissions in Lebanon. Also, the following applies:Same conditions as Lebanese with the right to practice the profession in
his/her home country
Condition of reciprocity treatment consecrated by a bilateral agreement andthe inverse proportionality of the population.
q) Laboratorists Permit from the Ministry of
Public Health (Decree LawNo. 76 dated9 September 1983)For Lebanese:
Certified Laboratorist:Degree from a recognized university or institute with minimum three years ofstudy.
Lebanese Baccalaureate II or equivalent
To pass the Qualification exam by the Ministry of Public HealthLaboratorist:Technical baccalaureate from recognized institute with three years ofstudying
Brevet or equivalent or certificate of Completion of Fourth years of school
To pass the Qualification exam by the Ministry of Public HealthAssistant Laboratorist:WT/ACC/LBN/3
Page 157123 4
Three years experience in recognized laboratories
With certificate of Completion of Fourth year of school and
To pass the Qualification exam by the Ministry of Public Health.
For Foreign Laboratorist:Same conditions as Lebanese with the right of practising the profession inhis/her home country and the condition of reciprocity treatment consecratedby a bilateral agreement and the inverse proportionality of the population.
2. Computer and related services
a) Consultancy services
related to the installationof computer hardwareNone None None
b) Software implementation
servicesNone None None
c) Data processing services None None None
d) Data base services None None None
3. Research and development services
a) R&D services on natural
sciencesNone None None
b) R&D services on social
sciences and humanitiesNone None None
c) Interdisciplinary R&D
servicesNone None None
4. Real estate services
a) Involving owned or
leased propertyNone None None
b) On a fee or contract basis None None None
5. Rental/Leasing services without operators
a) Relating to ships None Ships must be registered at the
base PortNone
b) Relating to aircraft Approval of the Ministry of
Public Works and Transport(Decree No. 2158 dated8 July 1965)Aircraft must register at the
General Directorate of CivilAviation under the Ministry ofPublic Works and Transport1.Compliance with the technical standards for Airplanes
2. Insurance coverage for aircraft, staff (including crew), and passengers3. Affidavit for undertaking responsibilities stated by the Law4. Copy of rental contract and a clear sign on the Aircraft stating the purpose
of rental
c) Relating to other
transport equipmentNone None None
d) Relating to other
machinery and equipmentNone None NoneWT/ACC/LBN/3
Page 158123 4
6. Other business services
a) Advertising services Licence from Mouhafez for
billboard from advertisement(Decree No. 8861 dated
25 July 1996)None None
b) Market research and
public opinion pollingservicesNone None None
c) Management consulting
servicesNone None None
d) Services related to
management consultingNone None None
e) Technical testing and
analysis servicesNone None None
f) Services incidental to
forestryLicence from the Ministry of
Agriculture (the ForestryDepartment) for exploitation
and rental of space for cutting
of forests in state property oron the property ofMunicipalitiesGround level cutting: Decree
of Council of Ministers in
exceptional cases(Law on Forests dated7 January 1949)None None
Services incidental to
hunting17Licence to carry hunting gunsfrom the Ministry of InteriorAnnual Licence to hunt from
the Ministry of Interior
(Law dated 18 June 1952 onHunting Regulations)None None
g) Services incidental to
FishingPermit from the Ministry of
Agriculture for sea fishing forcommercial purpose (DecisionNo. 2775 dated28 September 1929)
Licence for river fishing from
the Ministry of Agriculture(Decree No. 11882 datedRegistration at the Port of
fishing ships – the Ministry ofPublic Works and Transport(Decision No. 2775 dated28 September 1929)Only Lebanese holding a permit may fish for commercial purpose
(Decision No. 372 dated 25 June 1926)
                                                     
17 Currently not allowed in Lebanon according to Council of Ministers Decision No. 110/1 dated May 18, 1995WT/ACC/LBN/3
Page 159123 4
3 June 1948)
h) Services incidental to
miningNone None None
i) Services incidental to
manufacturingNone None None
j) Services incidental to
energy distributionNone.  Electricite Du Liban
has an Exclusive right through
concession to produce,
transmit and distributeelectricity in LebanonNone None
k) Placement and supply
services of personnelLicence from the Ministry of
LabourNone If natural person, s/he must be over twenty one years of age
Decision No. 1/375 dated 7 July 1971
l) Investigation and security Licence from the Ministry of
Interior (Decision No. 387dated 20 July 1995)None None
m) Related scientific and
technical consulting
servicesNone None None
n) Maintenance and repair
of equipment (notincluding maritimevessels, aircraft or othertransport equipment)None None None
o) Building - cleaning
servicesNone None None
p) Photographic services None None None
q) Packaging services
(Poultry and eggs)Licence from the Office of
Animal Product at the
Ministry of AgricultureNone Compliance with technical standards (certificate issued by the Ministry of
Agriculture – Directorate of Animal Resources):
Regulations dated 4 January 1971
Regulations dated 4 February 1971
r) Printing, publishing The Ministry of Information
issues licenses for theestablishment of publishinghouse and printed press(Law on Printed Press dated
14 September 1962 lately
amended in 1977)Declaration to the Ministry of
Information:Any person who owns ormanages a printingestablishment or wishes to
establish a publishing house
should send a declaration tothe Ministry of Information(Law on Printed Press dated14 September 1962 latelyamended in 1977)None
s) Convention services None None NoneWT/ACC/LBN/3
Page 160123 4
t) Customs clearing brokers License: The Higher Customs
Council (the 2000 Decree Law
on Customs) issues licenses
for customs clearing brokersRegistration at the Higher
Customs Council and at the
Commercial register as a
trader for customs clearingbrokers and employees ofcustoms clearing brokers(1) For Natural Persons:
Must be Lebanese for more than ten years.
Having all her/his civil rights
Have not been dismissed from the civil service or any other previous job forreasons relating to honesty and integrity.Must submit a financial quietus.Must have a Lebanese university degree in law, business, commerce,economics, finance, or any other equivalent degree.
Must have at least one year of experience in the field of customs clearing as
an employee for a custom broker or as an accredited person for customsclearing. Such experience shall be proven according to specific registers heldby the Customs or according to the candidate previous customs card.Must passes the written exam set by the General Director of Customs.(2) For legal persons:
Joint-liability companies may operate as customs brokers provided that: (1)
customs clearing constitute the object of  the company according to its statutes
,(2) the company is registered in th e Register of Commerce, (3) submits a
financial quietus, (4) all of the partners are Lebanese, (5) if the number ofpartners exceeds three, at least three of them must be licensed brokers and
their participation in the company shall not be less than 20 per cent of the
capital. The company chooses one the aforementioned partners as itsrepresentative at Customs.The Higher Customs Council may, after consultation with the GeneralDirector of Customs,  set additional requirements for companies to engage incustoms brokerage activities.
(3) For both natural and legal persons:
Must have an officeCustoms brokers must provide a guarantee before starting operating. Theamount of the guarantee is determined by the General Customs Director.Employees of customs clearing brokers:Must be Lebanese for more than 10 years and is no less than 18 years old.
Must have all her/his civil rights.
Must have the Lebanese Baccalaureate certificate or its equivalent.Customs brokers shall provide a guarantee for each of their employees. Theamount of the guarantee is determined by the General Customs Director.WT/ACC/LBN/3
Page 161123 4
II. COMMUNICATION SERVICES
1.  Postal services Licence from the Council of
Ministers for regular postalservices
Licence from the Ministry of
Telecommunications tolicensed postal entities forconducting additional specificsub-servicesNone None
2. Courier services Licence from the Ministry of
Telecommunications
(Decision No 771 dated
30 March 1985)None None
3. Telecommunication
services:
a. Wireless data services
Licence from the Ministry ofTelecommunicationsNone None
b. V-Sat Services Licence from the Ministry of
Telecommunications
c. Internet Services Licence from the Ministry of
TelecommunicationsNone None
4. Audiovisuals:
a) Motion picture and video
tape production and
distribution servicesNone A copy of all printed and
recorded matters should be
sent to the Ministry of
Information (Law on PrintedPress dated14 September 1962 lastamendments in 1977)None
b) Motion picture projection
servicesLicenses issued by Mouhafez
(Decree Law No. 118 dated
13 June 1977)None Technical regulations for cinemas (Decision No. 509 dated
19 December 1939)
c) Radio television
broadcasting agencyLicence from the Council of
Ministers after (i) approval of
the Ministry ofTelecommunications and theMinistry of Information and(ii) consultation with the
National Council of
Audiovisual (Law No. 382/94dated 4 November 1994)None The manager of its political and news broadcasting programs should be
Lebanese for more than ten yearsWT/ACC/LBN/3
Page 162123 4
d) Sound recording None None None
e) Rental of satellite
broadcasting channelsLicence from the Council of
Ministers per recommendationof the Ministry of
Telecommunications after
consultation with the Ministryof Information (Law No. 531dated 24 July 1996)Registration with the
International Union ofTelecommunicationsNone
f) Usage of frequency
connection equipmentLicence from the Ministry of
Telecommunications (DecreeNo. 7997 dated 29 February
1996)None None
III. CONSTRUCTION AND RELATED ENGINEERING SERVICES
1. General construction
work for buildingNone None None
2. General construction
work for civilengineeringNone None None
3. Installation and assembly
workNone None None
4. Building completion and
finishing workNone None None
IV. DISTRIBUTION SERVICES
1. Commission agents’
servicesNone None None
2. Wholesale trade services None Registration at the
Commercial Registry andDeclaration to the Ministry of
Finance and Declaration to the
Office of Consumer Protectionat the Ministry of Economyand TradeNone
3. Retailing services None Registration at the
Commercial Registry andDeclaration to the Ministry of
Finance and Declaration to the
Office of Consumer Protectionat the Ministry of Economyand TradeNoneWT/ACC/LBN/3
Page 163123 4
4. Franchising None Registration at the Ministry of
Economy and Trade and at the
Ministry of Tourism of Trade
namesNone
V. EDUCATIONAL SERVICES
1. Primary education
servicesLicence for establishment:
Council of Ministers(Decree No. 9408 dated15 October 1996)Permit for opening: Ministerof the l Education and Higher
Education
(Decree No. 9408 dated15 October 1996)None In case the applicant is a natural person:
Twenty five years of ageAt least a Baccalaureate degreeIn case the applicant is a legal person:Affidavit for assuming proper supervision  on education and national ethics
2. Secondary education
servicesSame as under 1 above Same as under 1 above Same as under 1 above
3. Tertiary Level education
servicesSame as under 1 above Same as under 1 above Same as under 1 above
4. Adult education Licence by Council of
Ministers after consultationwith the Ministry of Education
and Higher Education
(Law dated26 December 1961)None Dean or President of University must hold a Ph.D. or equivalent or university
degree with 5 years experience in teachingProfessors or teacher must have a university degree or equivalent
VI. ENVIRONMENTAL SERVICES
1. Sewage18 services None None None
2. Refuse disposal services None None None
3. Sanitation and similar
servicesNone None None
VII. FINANCIAL SERVICES
1. All insurance and
insurance related servicesLicence issued by the Ministry
of Economy and TradeRegistration at the Ministry of
Economy and Trade isrequiredCertificate of experience for at least ten years in the insurance field
(Decree No. 9812 dated 4 May 1968 amended lately in 1999)
c) Reinsurance and
retrocessionSame as under 1 above Same as under 1 above Same as under 1 above
                                                     
18 The sewage networks are owned by the government.  Private parties may perform sewage services under contract with the governme nt.  Qualification requirements
may be articulated in relevant public procurements.WT/ACC/LBN/3
Page 164123 4
d) Services auxiliary to
insurance (including
brokerage and agency
services)The Ministry of Economy and
Trade issues licenses for
Insurance Agent, Insurance
Broker and InsuranceCompany DelegateRegistration at the Ministry of
Economy and Trade is
required
Decree No. 1205 dated24 April 1978Independent Broker:
Must be twenty five years of age
Must have a University degree in Law, political science, management,
economics, commercial science, insurance science, accounting, or equivalentwith three years experience in the insurance field; or a university degree of atleast two years of study with five years experience in the insurance field or aBaccalaureate degree with ten years experience in the insurance fieldGeneral Agent:
Must have a University degree in Law, political science, management,
economics, commercial science, insurance science, accounting, or equivalentTo work for an insurance Company or for a general agent of an insuranceCompany or for an independent brokerMust be twenty one years of ageGeneral Insurance Agent:
Same condition as for the independent broker and to have a proxy from an
insurance company without salary
2. Banking and other
financial services (excl.insurance)The Banque Du Liban issues
licenses for banksShould be established as joint
stock CompaniesRegistration atthe Register of Commerce andat Banque Du Liban (List of
Banks)
Registration of branches offoreign banks at the Ministryof Economy and Trade andBanque Du LibanCode of Money and Credit,
Decree No. 13513, dated
1 August 1963 concerningBanks and FinancialinstitutionsDecision No. 7540 dated
4 March 2000 concerning
leasing companiesDecision No. 7271 dated15 April 1999 concerningopening of representativeoffices of Foreign Banks
Decision No. 7147 dated
5 November 1998) opening ofBranches of Lebanese Banksin Lebanon and abroadA person cannot establish, manage, or be employed in a bank, financial
institution, leasing company, or brokerage firm if:He/she has been convicted, in Lebanon or abroad, within the last ten years, ofany crime, theft, breach of trust, fraud,  extortion of funds, dishonest issue of
cheques with insufficient funds, or impairing the State's financial credibility
within the meaning of Articles 319 and 320 of the Penal Code.
He/she has been convicted for a violation in accordance with Articles 689 till700 of the Penal Code.He/she  has been declared bankrupt and was not rehabilitated for at least tenyearsHe/she  has been convicted for violating the provisions of the banking secrecy
law dated 3 September 1956.
(Article 127 of the Code of Money and Credit)Moreover, any person appointed as chairman of the board of directors,general manager, assistant general manager, manager, or assistant manager isprohibited from undertaking private commercial activity or to be a partner in
any partnership involving unlimited liability.
The Banque Du Liban  should verify the moral and material capacity andcompetence of the founders,  shareholders and transferee of banks' shares.(Decree Law No. 87 dated 16 September 1983 as amended by law No. 32dated 11 February 1991)WT/ACC/LBN/3
Page 165123 4
Decision No. 7218 dated
4 February 1999 opening
representative offices of
Lebanese banks abroadDecision No. 7739 dated21/12/2000 conditions forestablishing banks in Lebanon
g) Participation in issues of
all kinds of securities,
incl. under-writing and
placement as agent andprovision of servicerelated to such issuesThe Beirut Stock Exchange
approves listing of securities
on its Pit, accepts brokerage
firms and their representativesto operate in the Pit, organizes,develops and controls tradingsystem.Registration at the list of:
Brokerage firms.
Securities listed and tradedBrokerage firms:
Being a Lebanese company.
Having a Capital of LBP 500 Million at least.
Presenting a Bank Guarantee of LBP 200 Million annually renewed.Representatives of the brokerage firms inside the Pit:
Being Lebanese citizen.Having full civil capacity.Having 25 years of age at least.
Being holder of at least the baccalaureate degree or its equivalent.
To pass written exam in the Beirut Stock Exchange.
j) Settlement and clearing
services for financialassets, incl. securities,derivative products, and
other negotiable
instrumentsNone None None
VIII. HEALTH-RELATED AND SOCIAL SERVICES
1. Hospital services Licence issued by the Ministry
of Public HealthNone Applicant for hospital licence must be Lebanese for more than ten years and
at least of twenty one years old of ageIf the applicant is a legal entity, the Managing Director must be Lebaneselicensed to practice medicine(Decree Law No.  9826 dated 22 June 1962)
2. Other human
health(Fabrication of
optical instruments and
sales of eyeglasses)Ministry of Public Health
issues licence for fabrication
and sales of optical
instruments and eyeglassesNone Lebanese nationals having a degree in fabrication of optical instruments from
recognized educa tion institution
Arab nationals and foreigners having the same qualification requirements as
Lebanese nationals and taking into account reciprocityNon Arab nationals must fulfill the same qualification requirements asLebanese nationals and are only selected based on need assessment conductedby the Ministry of Public Health(Law No. 10/68 dated 8 January 1968)WT/ACC/LBN/3
Page 166123 4
3. Private Laboratory Licenses required by the
Ministry of Public Health
under the condition that the
Doctor or Pharmacistadminister and operate thelaboratoryNone Only Lebanese Doctors and Pharmacists can administer and operate private
laboratory whether or not such laboratory is part of a hospital
(Decree Law No. 75 dated 9 September 1983)
4. Social services None None None
5. Manufacturing and
Replacement ofProstheses and ArtificialLimbsMinistry of Public Health
issues licence for fabricationand replacement of aprostheses and artificial limbs
Law No.397 dated 12 January
1995None For Lebanese:
Specialist in fabrication and replacement of a prostheses and artificial limbsLebanese Baccalaureate part II or equivalent Degree in this field or degree intechnical specialty in this field from recognized university or institute
To pass special colloquium for withholding a degree from abroad
Assistant in fabrication and replacement of a prostheses and artificial limbs:
Technical degree in this field or equivalentFor foreigners:Same conditions as for Lebanese with the condition of reciprocity treatment
consecrated in a bilateral agreement and the inverse proportionality of the
population
6. Blood Banks Ministry of Public Health
issues licence for blood banksDecree No. 9842 dated4 March 1975None Permit of practising medicine
Specialization in blood science from a recognized establishment with aminimum of  two years of studyLicence from the Ministry of Public Health (Decree No.9827) dated22 June 1926)
7. Services provided by
Medical Massaging or
CosmetologyLicence from the Ministry of
public Health (Decree No.
9827 dated 22 June 1926)None Degree of specialization in massage and cosmetology from a recognized
school or institute
IV. TOURISM AND TRAVEL RELATED SERVICES
1. Hotels and restaurants
(incl. catering)Ministry of Tourism issues
licenses(Decree No 4221 dated18 October 2000)The Department ofMunicipalities and Villages
approves application for
licenses of hotels andrestaurantsRegistration at the commercial
registerCertificate proving that the owner of the establishment or its manager has the
technical and professional qualificati ons required according to the importance
of the establishment or degree of specialization from a tourism institute
2. Travel agencies Ministry of Tourism issues
licensesRegistration at the commercial
registerCertificate proving the experience of the owner or manager of the institution
in tourism or travel related services(Decree No. 4216 dated 20 October 1972)WT/ACC/LBN/3
Page 167123 4
3. Tourist guides services Ministry of Tourism issues
licenses for Lebanese travel
agents
Council of Ministers issueslicenses by Decree to foreigntravel agentsRegistration at the commercial
registerLebanese withholding a tourist guide Certificate from the Ministry of
Tourism
(Decree No. 11576 dated 27 December 1997)
4. Tour operators Ministry of Tourism issues
licenseRegistration at the commercial
registerBank guarantee
Affidavit for engaging at least five employees with experience in tourismtransport
Certificate proving the ownership of 30 tourism cars of a model of the same
year of applicationInsurance coverageDiploma of specialization in tourism and tourism transport from a recognized
institution or five years experience in the field for the owner of theestablishment or the manager
(Decree No. 4216 dated 20 October 1972)
5. Car rental agencies
without operatorMinistry of Tourism issues
licenseRegistration at the commercial
registerCertificate proving the ownership of 30 tourism cars of a model of the same
year of application
Insurance coverageDiploma of specialization in tourism and tourism transport from a recognized
institution or five years experience in the field for the owner of theestablishment or the manager
(Decree No. 4216 dated 20 October 1972)
X. RECREATIONAL, CULTURAL AND SPORTING SERVI CES (other than audio-visual services)
1. Entertainment services
(incl. theatre, live bands
and circus services)None Declaration of establishment
to the municipality
(Decision No. 381 dated9 December 1947), theOrganization ofEntertainment Places and nonCinematographic ShowsNone
2. News agency services None None None
3. Libraries, archives,
museums and other
cultural servicesNone None None
4. Sporting and other
recreational servicesMinistry of Tourism issues
licenses for the establishmentof ski resorts and electricaltransportation cables(Decision No. 88 dated24 April 1978 Organization of
Ski Resorts, Beach ResortsNone All maps and technical reports for the project with parking places and
affidavit for establishing a rescue team and first aid infirmaries at departureand arrival points with the details of rescue team and means.WT/ACC/LBN/3
Page 168123 4
and Electric Transportation
Cables) after consultation with
the Lebanese Federation of
Skiing
5. River Fishing The Ministry of Agriculture
issues licence for river fishing(Article 6 of Decree No.11882dated 3 June 1948)None Compliance with technical conditions set by Decree No. 11882 dated
3 June 1948
6. Scuba Diving Sports The Ministry of Agriculture
issues licence for scuba divingsports (Article 4 of Decision
No.254/1 dated 8
December 1995) and underwater fishing sports (Article 4of Decision No.42/1 dated24 March 1999)None Certificate of diving from a recognized institute related to a club, an
association, or establishment that deals with scuba diving sports duallylicensed by the Minister of Agriculture (Decision No. 254/1)
XI. TRANSPORT SERVICES
1. Maritime transport
servicesThe Ministry of Public Works
and Transport issues licenses
for the establishment of a
maritime agency (Article 80 ofDecision No. 31/1 dated 26January 1966 and amended byDecision No. 271/1992 andDecision No. 68 dated
24 June 1994)
The Ministry of Public Worksand Transport issues licencefor captains of ships, marineofficers, cook , trainer, scubadiver, sea guide, specialized
sailors and ships operating
(Decision No. 1/209 dated21 November 1991 )Registration of Lebanese ships
at the Port register
(Law on Commercial maritime
Transport Law dated18 February 1947)For a maritime agency, the applicant (if a natural person) should have
experience in maritime work for at least three years.   If a legal entity, the
manager of the establishment should have experience in maritime work for at
least three years.
Decision No. 1/209 dated 21 November 1991 sets the qualification
requirements for sea transport services that are classified in three levels:
- The first category constitutes captains of ships
- The second category constitutes different degrees of marine officers, captainof ships, chef, trainer, scuba diver, sea guide- The third level constitutes specialized sailors
a. Fuel supply of ships (by
land or by sea)Licence from the Ministry of
Public Works and Transportfor fuel supply of ships byland or by sea (Memo of the
Minister No.11/n/1994 dated
10 September 1994)Registration of the fuel supply
ships at the portFor supply by Land: Compliance with technical standards set by Memo of the
Minister No. 11/n/1994 dated 10 September 1994For supply by sea: accreditation from the Lebanese ships standardization
institutions
Must have agreements on supply of fuel with three companies owning ships
or their maritime agents for at least two years  (Memo of the Minister No.11/n/1994 dated 10 September 1994)WT/ACC/LBN/3
Page 169123 4
b. Repair and maintenance
of engines and
mechanical and electrical
devices for shipsLicence from the Ministry of
Public Works and Transport
for repair and maintenance of
engines and mechanical andelectrical devices for shipsNone Qualifications for applicant accordi ng to Memo of the Minister No. 4/n/1993
dated 15 March 1993:
Electrical or mechanical engineer
withholding a technical degree in mechanics or electricity with at least fiveyears experience in this field on board of ships,Technical baccalaureate (second division) with at least eight years experience
in this field,a senior engineer with at least five years experience on board of ships,
owner of an establishment working in th e field of mechanics or electricity, or
owner of an establishment working in th e field of mechanics or electricity for
15 years and dully registered at the commercial register with an independentlocation for the purpose of exercising his/her profession with the necessaryequipments to be inspected and approved by the Ministry.
c. Repair and maintenance
of ships (hulls)Licence from the Ministry of
Public Works and Transport
for repair and maintenance of
ships (hulls)None Qualifications for applicant accordi ng to Memo of the Minister No. 4/n/1993
dated 15 March 1993:
Maritime engineer withholding permit for practising the profession in
Lebanon,A recognized marine expert by International standardization companiesrecognized by the Lebanese government,A classified establishment by International standardization companiesrecognized by the Lebanese government, or
A company that is previously registered at the commercial register and
licensed in the field of repair and maintenance of ships hulls with fifteenyears of experience
d. Repair of electronic
devices on board of ships(i.e. radars, radio)Licence from the Ministry of
Public Works and Transportfor repair of electronic deviceson board of ships (i.e. radars,
radio)None Qualifications for applicant accordi ng to Memo of the Minister No. 4/n/1993
dated 15 March 1993:Electronic engineer,A technical degree in electronics with at least five years experience in this
field, or
A technical baccalaureate (second divi sion) with at least eight years
experience in this field with an independent location for the purpose ofexercising his/her profession
e. Ships Stevedoring
services (loading andunloading of ships)Licence from the Ministry of
Public Works and Transportfor Ships Stevedoring services
(loading and unloading of
ships)Approval of the General
Security at the portDecision No. 31/1 dated 26 January 1966:
Agreement with the ships agent,Five years of experience, and
Insurance coverage for workers
f. Ships storage agency Licence from the Ministry of
Public Works and Transportfor Ships storage agencyNone Decision No.31/1 dated 26 January 1966:
Agreement of a duration of one year at least signed with the ships agent andinsurance coverage for workersWT/ACC/LBN/3
Page 170123 4
g. Transportation of ship’s
wasteLicence from the Ministry of
Public Works and Transport
for transportation of ship’s
wasteNone Decision No. 31/1 dated 26 January 1966:
The service provider must own a barge of capacity of at least five tons and a
boat equipped with an engine or a propelling engine capable of towing the
barge outside the port. This can be substituted with a trailing machine.
2. Internal waterways
transport servicesNone None None
3. Air transport services The Ministry of Public Works
and Transport (GDCA) issueslicenses for Air Transport afterapproval of the Ministry ofDefense (Decree No. 15648
dated 21 September 1970).
Agricultural spray by airrequires approval by theMinistry of Agriculture.Air advertisement requires aprior approval from the
Ministry of Interior and the
Ministry of Information.Licenses are currently issuedfor air carriers with less than20 seats.
For over 20 seats, MEA has
monopoly for 20 years endingSeptember 2012.The GDCA issues:licence for Aircraftmaintenance mechanic
(Decision No. 40 dated
24 April 1975)permit for private aeroplanepilot (Article 1 of DecisionNo. 159 dated23 September 1974)
permit for flight operation
officer (Decision No. 95 dated5 June 1974),student pilot licence (Article 1of Decision No. 16/n/98 dated
2 February 1998)
licenses for arrival anddeparture commercial servicesRegistration of all Lebanese
airplanes at the GDCA(Article 10 of the AviationLaw dated 11 January 1949lastly amended in 1955)All managing staff of the Aircraft (captain, pilots, mechanics and all the
employed staff) must have the qualifications set by regulations and Laws andinternational agreements and must withhold capability certificates from thecompetent authorities (Article 51 of the Aviation Law dated 11 January1949).
Qualification requirements for:
- Aircraft maintenance mechanic are set in Decision No. 40 dated24 April 1975- Private aeroplane pilot are set in Decision No. 159 dated 23 September 1974- Flight operation officer are set in Decision No.  95 dated 5 June 1974- Student pilot licence are set in Decision No. 16/n/98 dated 2 February 1998WT/ACC/LBN/3
Page 171123 4
at Beirut National airport
(Article 2 of the latest
amendment of Article 77 and
88 of Decision No. 118/1956by Decision No. 121/n dated14 October 1998)
e) Supporting services for
air transportThe GDCA issues:
licenses for technical handlingof airplanes, line maintenance
of Airplanes, technical
maintenance and overhaullicenses for restoration, repairand building of airplanes(Article 10 of the latestamendment-- Decision No.
121/n dated 14 October 1998
of Article 77 and 88 ofDecision No. 118/1956)licenses for restoration, repairand building of airplanes(Article 10 of the latest
amendment-- Decision No.
121/n dated 14 October 1998of Article 77 and 88 ofDecision No. 118/1956)licenses for Aircraftmaintenance mechanic
(Decision No. 40 dated
24 April 1975)None Qualification requirements for aircraft maintenance mechanic are set in
Decision No. 40 dated 24 April 1975
4. Space transport N/A N/A N/A
5. Rail transport19 services Decree No. 6479 dated
14 April 1961(The Office ofRail Road and Transport) hasbeen given the right to:1. exploit and manage rail
road rails
2. exploit and manage publictransport within Beirut andsuburbsNone None
                                                     
19 Rail transport is not currently operating in LebanonWT/ACC/LBN/3
Page 172123 4
6. Road transport services Licence from the Ministry of
Public Works and Transport
for establishments providing
transport services ofpassengersFor natural persons, Lebanese with 21 years of age
8. Services auxiliary to all
modes of transport:
a. Freight forwarder) License: Ministry of Public
Works and TransportLaw No. 212 dated2 April 1993Registration at the
Commercial register and theChamber of Commerce andIndustryIf natural person:
Should be Lebanese of at least 21 years of ageRental or ownership of a 40 sqm location equipped with local andinternational telecommunication facilities
Not exercising any other function
Must engage a minimum of 4 employees with insurance coverage if they arenot registered at the social security fundAgent of a foreign freight forwarding agencyFive years of experience in this fieldBank guarantee of 500 000 LBP
The President of the Board of Directors or the Manager should have five
years of experience as a manager in this fieldWT/ACC/LBN/3
Page 173
ANNEX 8
INTERNATIONAL AGREEMENTS, CONVENTIONS, AND ORGANIZATIONS
A. List of Foreign Trade Agreements
- Goods
Table A8.1 - Bilateral Trade and Economic Agreements
Trade and Economic Agreements
Countries/Regions Signed Ratified
GAFTA (Arab countries) 18 February 1997 4 May 1998
Algeria 20 April 1967 10 September 1968
Armenia 1 May 1995 5 November 1998
Australia 11 March 1997 5 November 1998
Azerbaijan 11 February 1998 31 March 1999
Cameroon 19 October 1962 19 February 1964
Chile 26 November 1997 23 February 1999
China 13 June 1996 28 February 1997
Cuba 14 December 1995 23 February 1999
The Czech Republic 7 October 1994 15 May 1995
Egypt 10 September 1998 23 February 1999
European Union 3 May 1977 7 November 1997
Greece 24 July 1997 5 November 1998
Iran 27 October 1997 5 November 1998
Iraq 9 April 1967
5 December 19998 June 1967
24 May 2000
Jordan 1 October 1992 4 January 1993
Kuwait 10 January 1996 24 July 1996
Malaysia 23 May 1995 24 July 1996
Morocco 10 March 1972 23 March 1973
Nigeria 29 March 1968 28 August 1969
Poland 27 May 1993 24 April 1994
Romania 8 October 1994 8 December 1995
Russia 31 March 1995
7 April 199724 July 1996
23 February 1999
Saudi Arabia 11 November 1971 20 December 1971
Senegal 29 May 1963 6 March 1964
Sudan 26 April 1969 27 February 1971
Syria 16 September 1993 22 February 1994
Taysir (Arab countries) 22 February 1981 1 April 1995
Turkey 10 October 1991 14 April 1992
Ukraine 25 March 1996 28 February 1997
United States of America Agriculture agreement:
23 March 197822 February 1979
Yemen 25 November 1999 24 May 2000
Yugoslavia 28 July 1953 23 July 1954WT/ACC/LBN/3
Page 174
- Services
Table A8.2 – Avoidance of Double Taxation and the
Prevention of Fiscal Evasion Agreements
Country Signed Ratified
Armenia 16 September 1998 23 February 1999
Bulgaria 1 June 1999 25 October 1999
Canada 29 December 1998 Not ratified
The Czech Republic 28 August 1997 14 June 1999
Egypt 17 March 1996 24 July 1996
France 24 July 1962 23 August 1963
Iran 22 October 1998 23 February 1999
Italy 22 November 2000 Not ratified
Malta 23 February 1999 25 October 1999
Poland 26 July 1999 Not ratified
Romania 28 June 1995 24 July 1996
Russia 7 April 1997 23 February 1999
Syria 12 January 1997 24 July 1997
Tunisia 24 June 1998 23 February 1999
United Arab Emirates 17 May 1998 23 February 1999
Table A8.3 – Investments Promotion and Protection Agreements
Country Signed Ratified
Armenia 1 May 1995 16 March 1998
Azerbaijan 11 February 1998 3 March 1999
Bulgaria 1 June 1999 30 December 2000
Canada 11 April 1997 31 March 1999
Chile 13 October 1999 24 May 2000
China 13 June 1996 28 February 1997
Cuba 14 December 1995 5 November 1998
The Czech Republic 19 September 1997 14 June 1999
Egypt 1 March 1996 24 July 1996
Finland 25 August 1997 14 June 1999
France 28 November 1996 31 March 1999
Germany 28 March 1997 5 November 1998
Greece 24 July 1997 31 March 1999
Iran 28 October 1997 31 March 1999
Italy 7 November 1997 31 March 1999
Luxembourg 7 October 1997 6 September 1999
Malaysia 26 February 1998 31 March 1999
Morocco 3 July 1997 14 June 1999
OPEC 23 September 2000 Not ratified
Romania 19 October 1994 6 June 1996
Russia 7 April 1997 Not ratified
Spain 22 February 1996 23 April 1997
Switzerland 3 March 2000 30 December 2000
Syria 12 January 1997 24 July 1997
Tunisia 24 June 1998 31 March 1999
United Kingdom 16 February 1999 30 December 2000
Ukraine 25 March 1996 24 July 1996
United Arab Emirates 17 May 1998 31 March 1999
Yemen 25 November 1999 24 May 2000WT/ACC/LBN/3
Page 175
B. List of Trade Agreements or parts of them which contain preferential trade provisions,
indicating by HS (2 digit) the tariff groups involved, the margin of preference granted,
reciprocity provisions and details of any other preferential treatment
Free Trade Agreements
-T a y s i r :
Agreement for Facilitating and Developing Trade Exchanges among Arab Countries (Taysir);
signed on 22 February 1981; ratified on 1 April 1985. No specific lists exist. Implementation is
articulated under GAFTA. Please see item 2 below.
- GAFTA:
The Executive Programme of the Agreement for Facilitating and Developing Trade
Exchanges among Arab Countries-The Greater Arab  Free Trade Area (GAFTA); signed 18 February
1997; ratified 4 May 1998;
- More than 300 groups of goods are not subject to the GAFTA agreement for religious, health,
environment, and national security reasons. These categories are in chapters 1, 2, 5, 12, 13, 15,
16, 22-29, 31, 34, 36, 38-41, 56, 68, 70-72, 81, 85, 87, 90, 92, 93, and 95.
- GAFTA’s temporary exemptions (until 16 Septem ber 2002): 47 groups of goods in chapters 25,
69, 74, 76, 85, and 94
- GAFTA’s temporary agricultural agenda (until 16 September 2002): 11 groups of goods in
chapters 7 and 8.
- Lebanon’s temporary exemptions from GAFTA (until 16 September 2002): 41 groups in chapters
25, 69, 74, 85, and 94
- Egypt:
The Executive Programme to Enhance Trade Exchange between the Lebanese Republic and
the Egyptian Arab Republic within the Framework of Taysir Agreement; signed 10 September 1998
and ratified on 23 February 1999.  Seven lists exist:
- Free trade does not apply on 9 groups of goods of Egyptian origin when imported into Lebanon.
Such goods are however subject to GAFTA agreement reductions.  These are in chapter 6, 16, 24,769, 84, and 94.
- Free trade does not apply on 7 groups of goods of Lebanese origin when imported into Egypt.
These are in chapters 2, 22, 24, 25, 50, 63, 74, 76, 85, and 87.
- For 6 groups of agricultural goods of Egyptian origin, free trade applies during a certain period of
the year when such goods are imported into Lebanon. During the remaining period of the year,such products are prohibited from importation into Lebanon.  These are in chapters 7 and 8.
- For 4 groups of agricultural goods of Lebanese origin, free trade applies during a certain period of
the year when such goods are imported into Egypt. During the remaining period of the year, such
products are prohibited from importation into Egypt.  These are in chapter 8.
- Sixteen groups of agricultural goods of Egyptian origin are prohibited from import into Lebanon.
These are in chapters 1, 2, 4, 7, 8, 11, 15, and 20.
- Ten groups of goods of Lebanese and Egyptian origins are subject to gradual reductions (25
 per
cent per year) starting 1 January 1999 leading to free trade for these groups of goods within 4
years.  These are in chapters 4, 7, 8, 17, 20, 22, and 32.
- Five groups of goods of Egyptian origin are subject to prior permit when imported into Lebanon.
These are in chapters 25, 74, 76, and 85.WT/ACC/LBN/3
Page 176
- European Union:
Cooperation Agreement between the Europ ean Economic Community and the Lebanese
Republic; signed 3 May 1977; ratified 7 November 1977. No specific lists exist.
-K u w a i t :
Agreement of Trade Cooperation between the Go vernment of the Lebanese Republic and the
Government of the State of Kuwait; signed 10 January 1996; ratified 24 July 1996.  Two lists exist:
- List of Lebanese industrial goods exempt from import duties when imported into Kuwait: 140
groups in chapters 4, 7, 8, 15-22, 25, 28, 30, 33, 36, 39, 40, 42, 44, 45, 48, 51, 52, 54-56, 59, 60-
65, 69, 71-76, 83-85, 93, and 94.
- List of Kuwaiti industrial goods exempt from import duties when imported into Lebanon: 50
groups in chapters 3, 4, 7, 11, 16, 17, 19, 20, 22, 25, 27-29, 31, 32, 39, 68, 70, and 73.
-S y r i a :
Agreement of Economic and Social Cooperation and Coordination between the Lebanese
Republic and the Syrian Republic; signed 16 September 1993; and ratified 22 February 1994.  Two
lists exist:
- Goods subject to 50  per cent  initial reduction followed by 10  per cent  annually over a period of 5
years: 21 groups in chapters 1, 2, 4, 7, 8, 15, 16, and 20
- Agricultural goods not subject to free trade: 280 groups in chapters 1-10, 12, and 14
Trade Agreements Containing Preferential Trade Provisions
-I r a q :
Economic Agreement between the Lebanese Republic and the Iraqi Republic; signed 9 April
1967; ratified 8 June 1967.
- Exempt from customs duties, when imported into Lebanon, are 90 categories of goods (Iraqi
origin) in chapters 1-10, 12, 13-15, 17, 18, 20, 22-27, 40, 41, 43-46, 49-53, 71, 75, 76, 78-81, and
84.
- Reduced customs duties (15  per cent -75 per cent  reductions from normal rates) apply on 171
categories of goods (Iraqi origin), when imported into Lebanon, in chapters 15, 17-20, 22, 25, 27,
28, 30-35, 37-42, 44, 48, 49, 51-64, 66, 68-74, 76, 82-87, 94, and 96.
- Jordan:
Trade Agreement between the Government of the Lebanese Republic and the Hashemite
Kingdom of Jordan; signed 1 October 1992; ratified 4 January 1993.
Three lists exist with Jordan:
- Exempt from customs duties, when imported into Lebanon, are 21 categories of goods (Jordanian
origin) in chapters 4, 7, 23, 30, 31, 39, 46, 48, 49, 52, 70, 71, and 84.
- Reduced customs duties (1/3 reduction from normal rates) apply on 124 categories of goods
(Jordanian origin), when imported into Lebanon, in chapters 20, 21, 25, 30-36, 38-40, 42, 44, 48,
49, 51, 56-58, 61-64, 67-70, 72-74, 76, 78, 82-85, 87, 90, 94, and 96.WT/ACC/LBN/3
Page 177
- Exempt from customs duties, when imported into Lebanon and sold during period of exhibitions,
are 51 categories of goods (Jordanian origin) in chapters 20, 25, 33, 36, 38, 39, 42, 51, 56, 61-64,
67, 68, 70, 73, 76, 83-85, 87, 90, 94, and 96.
- Thirty agricultural goods (Jordanian origin) are provided seasonal preferences (zero duties and no
advance permit) in accordance with agricultural agenda. No HS code was specified.
- Saudi Arabia:
Trade and Economic Agreement between the Sa udi Kingdom and the Lebanese Republic;
signed 11 November 1971; ratified 20 December 1971.
- Exempt from customs duties, when imported into Lebanon, are 86 categories of goods (Saudi
origin) in chapters 1, 4-8, 14, 15, 19-22, 25, 26-30, 33, 35, 38-41, 44, 48, 51, 52, 57, 61, 66, 69,
73, 76, 83 and 84.
- Reduced customs duties (1/3 of normal rates) apply on 23 categories of goods (Saudi origin),
when imported into Lebanon, in chapters 21, 33, 51, 53-55, 57, 62, 63, 70, 73, 74, 84, 85 and 96.
- Sudan:
Trade Agreement between the Lebanese Republic and the Sudanese Republic; signed 21
April 1969; ratified 27 February 1971.
- Exempt from customs duties, when imported into Lebanon, are 75 categories of goods (Sudanese
origin) in chapters 1-10, 12-15, 18, 20, 22, 25-27, 40, 41, 43-45, 50-53, 71, 74-76, and 78-81.
- Reduced customs duties (50  per cent -75 per cent  reduction from normal rates) apply on 24
categories of goods (Sudanese origin), when imported into Lebanon, in chapters 4, 8, 15, 20, 21,
23, 32, 41, 42, 48, 52, 58, 73, and 84.
Labour-Related Agreements
1. C1 Hours of Work (Industry) Convention, 1919.
2. C8 Unemployment Indemnity (shipwreck) Convention, 1920.
3. C9 Placing of Seamen Convention, 1920.
4. C14 Weekly Rest (Industry) Convention, 1920.
5. C15 (Shelved) Minimum Age (Trimmers and Stockers), 1921.
6. C17 Workmen’s Compensation (Accidents) Convention, 1925.
7. C19 Equality of Treatment (Accid ent) Compensation Convention, 1925.
8. C26 Minimum Wage-Fixing Machinery Convention, 1928.
9. C29 Forced Labour Convention, 1930.
10. C30 Hours of Work (Commerce and Offices) Convention, 1930.
11. C45 Underground Work (Women) Convention, 1935.
12. C52 Holidays with Pay Convention, 1936.
13. C58 Minimum Age (Sea) Convention (Revised), 1936.
14. C59 Minimum Age (Industry) Convention (Revised), 1937.
15. C70 Social Security (Sea Fares) Convention, 1946.
16. C71 Seafarers Pensions Convention, 1946/
17. C73 Medical Examination (Sea fares) Convention, 1946.
18. C74 Certification of Able Seamen Convention, 1946.
19. C77 Medical Examination of Young Persons (Industry) Convention, 1946.
20. C81 Labour Inspection Convention, 1947.
21. C88 Employment Service Convention, 1948.
22. C89 Night Work (Women) Convention, (Revised), 1948.
23. C90 Night Work of Young Persons (Industry Convention) (Revised), 1948.
24. C95 Protection of Wages Convention, 1949.WT/ACC/LBN/3
Page 178
25. C98 The right to Organize and to Bargain Collectively, 1945.
26. C100 Equal Remuneration Convention, 1951.
27. C105 Abolition of Forced Labour, 1957.
28. C106 Weekly Rest (Commerce and Offices) Convention, 1957.
29. C109 Wages, Hours of Work and Manning (Sea) Convention (Revised), 1958.
30. C111 Convention Concerning Discriminati on (Employment and Occupation), 1957.
31. C115 Radiation Protection Convention, 1960.
32. C120 Hygiene (Commerce and Offices) Convention, 1964.
33. C122 Employment Policy Convention, 1964.
34. C127 Maximum weight Convention, 1967.
35. C131 Minimum Wage Fixing Convention, 1970.
36. C133 Accommodation of Crews (Supple mentary Provisions) Convention, 1970.
37. C136 Benzene Convention, 1971.
38. C139 Occupational Cancer Convention, 1974.
39. C142 Human Resources Development Convention, 1975.
40. C147 Merchant Shipping (Minimum Standards) Convention, 1976.
41. C159 Vocational Rehabilitation Convention, 1983.
42. C172 Working Conditions (Hotels and Restaurants) Convention, 1991.
43. C176 Safety Health in Mines Convention, 1995.
Multilateral Economic Cooperation and Membership in Multilateral Economic Organizations and
Trade-Related Programmes of other Multilateral Organizations
International Conventions
1. Accommodation of Crews Convention.
2. Agreements on Intervention in the Open Sea in case of Accident Leading to Water Sea Pollution
by Liquid Fuel.
3. Agreement on the Joint Financing of certain Air Navigation Services in Iceland
25 September 1956.
4. Arab states Convention for the 1 and 2 Freedom Granted to Arabic Aircrafts 23 November 1967.
5. Arab states Convention on the Occasional Carriage by Air, Tunisia Convention
15 December 1978.
6. Arab Transit agreement.
7. Barcelona Convention for the Protection of the Mediterranean Sea from Pollution.
8. Basil Convention for the Control of Dangerous Waste Transport and their Disposal through
Borders. 1989.
9. The Berne Convention for the Protection of Literary and Artistic Works (Rome Revision of
1928).
10. Convention on Biological Diversity.
11. Convention on Certification of Able Seamen.
12. Convention on a Code of Conduct for Liner Conferences of 1974.
13. Convention on the Continental Shelf of 1958.
14. Convention on Damage Caused by Foreign Aircrafts to Third Parties on the Surface, Rome
Convention 7 December 1952.
15. Convention on Establishing Facilities for Finding Employment for Seamen.
16. Convention on Fixing the Minimum age for the Admission of Young Persons to Employment as
Trimmers or Stokers.
17. Convention Fixing the Minimum age for the Ad mission of Children to Employment at sea.
18. Convention on the High Seas of 1958.
19. Convention on International Civil Aviation of 1944, 1947, 1954, 1961, 1962, 1971, 1977, 1980,
1984, 1989, and 1990.
20. Convention of the International Maritime Organization, IMO 1948 and 1993.WT/ACC/LBN/3
Page 179
21. Convention on the International Maritime Satellite Organization of 1976.
22. Convention on the International Recognition of Rights in Aircrafts, Geneva 19 September 1948.
23. Convention on the Making of Plastic Explosives for the Purpose of Detection, Montreal
1 March 1991.
24. Convention on Offences and Certain Other Acts Committed on Board Aircraft, Tokyo
14 September 1963.
25. Convention for the Prohibition of the Placement of Nuclear and Mass Destruction Weapons in
Seabeds and Oceans.
26. Convention for Protection of Wild Traveling Birds.
27. Convention for Prevention of Sea Pollution Resulting from Waste Disposal. London, Mexico,
Moscow, Washington 1972.
28. Convention on the Recognition and Enforcement of Foreign Arbitration Judgments (New-York)
of 1958.
29. Convention of the Safety of Life at Sea of 1974, 1978 SOLAS.
30. Convention on Social Security.
31. Convention for the Suppression of Unlawful Acts against the Safety of Civil Aviation, Montreal
23 September 1971.
32. Convention for the Suppression of Unlawful Acts of Violence at Airports Serving International
Civil Aviation Supplementary to the convention for the Suppression of Unlawful Acts against the
Safety of Civil Aviation, Montreal 23 September 1971, Montreal 24 February 1988.
33. Convention for the Suppression of Unlawful Seizure of Aircraft, the Hague 16 December 1970.
34. Convention, Supplementary to th e Warsaw Convention, for the Implementation of Certain Rules
relating to International Carriage by Air Performed by a Person other than the contracting Carrier,Guadalajara 18 September 1961.
35. Convention on the Territorial Sea and the Contiguous zone of 1958.
36. Convention concerning Unemployment Indemnity in case of Loss or Foundering of the ship.
37. The Geneva Convention on the Protection of Phonogram producers (1971).
38. Geneva Convention for the Protection of Terrestrial Animals and Plants from extinction 1973.
39. International Carriage by Air Agreement, Chicago 7 December 1944.
40. International Convention on Civil Liability for oil Pollution Damage of 1969.
41. International Convention Relating to Intervention on the High Seas in Cases of oils     Pollution
Casualties of 1969.
42. International Convention on Load Lines of 1966.
43. International Convention for the Pollution of Sea by Oil of 1954.
44. International Convention for the Prevention of Pollution from Ships of 1973 and 1978.
45. International Convention on Prevention of Water Sea Pollution by Liquid Fuel.
46. International Convention on the Responsibility for Damage of Petroleum Pollution of 1969.
47. International Convention on Sea Pollution.
48. International Convention on Standards of training, Certification and Watch keeping for
Sea fares of 1978.
49. International Convention for the Suppression of Unlawful Acts Against the Safety of Maritime
Navigation of 1988.
50. International Convention on Tonnage Measurement of Ships of 1969.
51. International Plant Protection Convention.
52. The Madrid (1891) Convention or the Repression of  False or Deceptive Indications of Source on
Goods (1891; revised 1911, 1925, 1934, 1947).
53. Medical Examination Convention.
54. Merchant Shipping (minimum standards) Convention.
55. Montreal Protocol on Products Affecting the Ozone Layer 1987 and London’s Amendments
1990.
56. The Nice Agreement Concerning the International Classification of Goods and Services for the
Purposes of Registration of Marks of (1961).
57. The Paris Convention for the Protection of Industrial Property (1883; 1967).WT/ACC/LBN/3
Page 180
58. Protocol to Amend the Convention for the Unification of Certain Rules relating to International
Carriage by Air signed at Warsaw on 12 Oct ober 1929, the Hague 28 September 1955, Guatemala
8 March 1971,Montreal 25 September 1975.
59. Protocol on the Authentic Text of Internat ional Civil Aviation Convention Buenos Aires
24 June 1968.
60. Protocol for the Cooperation in the Field of oil Pollution Control and in the Field of Pollution
Control resulting from Any Other Harmful Product in the Mediterranean Sea.
61. Protocol for the Protection of the Mediterranean Sea from Pollution Resulting from Earthquakes.
62. Protocol for the Protection of the Mediterranean Sea from Pollution Resulting from the
Movement of Ships and Planes.
63. Protocol Relating to the Areas of the Mediterran ean Sea, which Benefits from Special Protection.
64. The Rome Convention on the Protection of Artist Performers, Phonogram Producers and Radio
Broadcasting of 1961.
65. Sea fares Pensions Convention.
66. TIR Convention.
67. United Nations Convention on the Carriage of goods by sea Hamburg of 1978.
68. United Nations Convention on International Multimodal Transport of Goods of 1980.
69. United Nations Convention on the Law of the Seas of 1982.
70. United Nations Framework Agreement on Biol ogical Varieties – Rio De Janiero 1992.
71. United Nations Framework Agreement on Weather Changes – Rio De Janiero 1992.
72. Vienna Convention For the Protection of Ozone Layer 1985.
73. Wages, Hours of Work and Manning Convention, Revised.
Multilateral Economic or Related Organizations
1. Afro-Asian Rural Development Organization –ARDO.
2. Agriculture and Food Market Association in  Near East and North Africa- AFMANENA.
3. Air Transport Arab Federation.
4. Arab Aviation Organization, AACO.
5. Arab Center for Studies of Arid and Dry Lands- ACSAD.
6. Arab Classification Society.
7. Arab Federation of Shipping.
8. Arab Labour Organization.
9. Arab Monetary Fund.
10. Arab Organization for Agricultural Development- AOAD.
11. Arab Railroad Union.
12. Arab Seaports Union.
13. Association for Agricultural Research in Near East and North Africa AARINENA.
14. Codex Alimentarius Commission.
15. Food and Agriculture Organization of the United Nations –FAO.
16. International Agency of Atomic Energy.
17. International Association of Social Security.
18. International Center for Advanced Mediterranean Agronomic Studies –CIHEAM.
19. International Center for Agricultural Research in Dry Areas- ICARDA.
20. International Civil Aviation Organization.
21. International Council for Olive and Olive Oil.
22. International Epizootical Bureau.
23. International Financial Corporation.
24. International Fund for Agricultural Development –IFAD.
25. International Labour Organization.
26. International Maritime Organization.
27. International Monetary Fund.
28. International Office for Vineyards and Wine.WT/ACC/LBN/3
Page 181
29. International Organization for Standardization.
30. International Union of Telecommunications.
31. Islamic Development Bank.
32. Multilateral Investment Guarantee Agency.
33. Organization of the Islamic Ship Owners’ Association.
34. Regional Center on Agrarian Reforms and Ru ral Development for the Near-East CARDNE.
35. Sericicole International Commission.
36. Universal Postal Union.
37. United Nations.
38. United Nations Educational Scientific and Cultural Organization.
39. United Nations Industrial Development Organization.
40. World Bank.
41. World Customs Organization.
42. World Health Organization.
43. World Intellectual Property Organization.
44. World Meteorological Organization.
45. World Tourism Organization.WT/ACC/LBN/3
Page 182
ANNEX 9
FEES
The following annex contains 4 tables on fees as follows:
Table A9.1 Fees for Services Connected with Trade and Customs-Related Transactions Charged
by Chambers of Commerce
Table A9.2  Fees for Services Connected with Trade and Customs-Related Transactions Charged
by Laboratories
Table A9.3  Fees for Services Connected with Trade and Customs-Related Transactions Charged
by the Ministry of Public Health
Table A9.4  Fees for Services Connected with Trade and Customs-Related Transactions Charged
by Customs (according to the Decree Law on Customs and its Amendments)
Table A9.1        Fees for Services Connected with
Trade and Customs-Related Transactions Charged by Chambers of Commerce
Type of Service Fees Charged in L.L Legal Basis
Certification on signatures,
dates or guaranteesFor documents with no amount:
25,000 or 8,000*
Or
For documents with an amount: 0.1per cent of the value mentioned in thedocument with a floor of LBP 15,000or 10,000* and a ceiling of 75,000 or50,000*The Ministry of Economy and
Trade Decree No. 13152 dated
3 October 1998
The Ministry of Economy andTrade Decree No. 3957 dated17 August 1993
Certification on copies of
documents15,000 or 5,000*
Modification of documents 15,000 or 10,000*
Inspection Fees 25,000 Beirut, Suburbs, and
neighbouring cities/areas
60,000 for District Centre, suburbsand district areas
Transportation fee of Inspector 10,000 Beirut
20,000 Suburbs25,000 Other Areas
Certificates of Origin 0.1 per cent of value of amount with a
floor of 35,000 or 25,000* and a
ceiling of 300, 000 or 200,000*
Certification of Bills and
Prices0.1 per cent of value of amount with a
floor of 35,000 or 25,000* and a
ceiling of 300, 000 or 200,000*
* for Chambers of Commerce of Tripoli, Sidon, and ZahleWT/ACC/LBN/3
Page 183
Table A9.2 - Fees for Services Connected with
Trade and Customs-Related Transactions Charged by Laboratories
Laboratory Name Tests undertaken Fees Charged
The Laboratory of
Public HealthWater, drugs,
pharmaceuticals and food
productsHas a special budget from the Ministry of Public
Health and is directly controlled; therefore charges
no fees. Only performs tests referred to it by the
Ministry of Public Health.
Industrial ResearchInstituteAll sorts of testing Depends on the test.
Between LBP 7000 and LBP 1.5 Million
20
Agricultural ResearchInstitute of LebanonFood products of animal
and plant origin, pesticides,and fertilizersThis laboratory falls under the supervision of the
Ministry of Agriculture but has a separate budgetfrom the Ministry.  Fees charged constitute only thecost of material used to perform the necessary tests:- Simple Chemical Tests
21 range between LBP
15000 and LBP 30000
- Microbiological Tests22 cost around LBP 45000
and more advanced- HPLC tests
23 costs LBP 90000.
Table A9.3 - Fees for Services Connected with
Trade and Customs-Related Transactions Charged by the Ministry of Public Health
Department /Directorate
or BranchType of Service Related Fees
Service of Sanitary
engineeringImport of bottled water
and refreshmentsLBP 1,000 (stamp fee per application)
LBP 25,000 (licence fee unlimited period)
Service of SanitaryengineeringImport and sales of house
insecticides, pesticides androdent killersLBP 1,000 (stamp fee per application)
LBP 25,000 (fee per license)
Table A9.4 - Fees for Services Connected with
Trade and Customs-Related Transactions Charged by Customs
(according to the Decree Law on Customs and its Amendments)
Items Fees
Wages Categories:
Category IICategory III
Category IV
Category VOvertime (Day Shift)
LBP 4000/HOURLBP 3500/HOUR
LBP 2500/HOUR
LBP 2000/HOUROvertime (Night Shift)
LBP 5500/HOURLBP 4500/HOUR
LBP 3500/HOUR
LBP 3000/HOUR
CustomsDeclaration (import,export, and transit)LBP 50000 Stamp Duty (according to Law No. 676 of 1 March 1998)
Storage Fees
Collected byCustoms (BeirutFree the first 5 days
LBP 2000/100kg/week and should be paid in advance (charges are half of this ratefor storage in open space areas)
                                                     
20 Fees are subsidized by the GOL
21 Chemical tests are performed to determine the composition of certain products.
22 Microbiological tests are performed for the detection of fungi and bacteria
23 HPLC (high pressure liquid chromatography) are performed to detects minute contaminants such as
pesticidesWT/ACC/LBN/3
Page 184
Items Fees
Airport and
Masnaa)24Any fraction of 100 Kg is considered as 100 KgShould storage exceed 30 days, an extra charge is added as follows:Airport:From day 31 to 60: LBP 2000/100kg/day
From day 61 and above: LBP 4000/100kg/day
Other Customs Areas:From day 31 to 60: LBP 8/100kg/dayFrom day 61 to 90: LBP 16/100kg/dayFrom day 91 to 120:  LBP 24/100kg/day
From day 120 & above: LBP 32/100kg/day
Merchandise that have been impounded or are under judicial guardianship, due to anorder other than that of customs, have their fees set by the authority that has orderedthe detention of these merchandise taking into account the fees charged by customs.Items that are exempt from storage fees are:Packages that have been accidentally unloaded over and above the required amount
such as those that were destined to be re- exported as mentioned in the manifest.
Packages that have been impounded by a decision taken by customs.Damaged items.Personal effects of any traveller who is not a trader. Regular storage fees will becharged for a period exceeding 60 days.Merchandise that could not be removed for reasons beyond control, as deemed by
customs.
Items that have been misplaced/lost or we re difficult be move due to congestion at
customs.Items that are set for re-export are exempt for the first 15 days.Items that are in-transit are exempt for first 30 days.
Items that are under dispute between importer and exporter and that are destined to
be re-exported to the country of origin are subject to fees not exceeding 90 days.Last but not least, storage fees should not exceed 50 per cent of the value of goodsstored.
Other customs-related fees include fees charged by authorities administering the entry/exit
port (e.g. Beirut Seaport Authority) such as port fees, storage fees, loading/unloading fees, port entry
fee, and parking fees. These are set by the port authority and may vary from one port to another.
                                                                                                                                                                    
24 Fees are different at other ports of entry.  F ees are controlled there by respective port authoritiesWT/ACC/LBN/3
Page 185ANNEX 10
CERTAIN MEASURES ON IMPORTS, EXPORTS AND TRANSIT
Table A10.1- Import Prohibitions
HS Description Legal Administration Conditions
40131010 Used inner tubes Decision No. 13, Higher Customs Council, dated
3/9/96Ministry of Finance
853180 Horns producing different
sounds, sirens and soundsignalling apparatus powered bya separate engine of a kind fitted
on cars, bicycles and vehiclesHigher Customs Council Decision No. 2783
(amended), dated 10/27/69; Higher Customs CouncilDecision No. 2914, dated 5/22/77; Higher CustomsCouncil Decision No. 3721, dated 3/11/77Ministry of Finance Excluding ones designed for fire
engines, ambulances and army andsecurity forces vehicles
401220 Used pneumatic tires Decision No. 13, Higher Customs Council, dated
3/9/96Ministry of Finance
950430 Automatic gambling machines
and their separate parts,requiring more luck thantechnical abilitiesDecision No. 642 Higher Customs Council, dated
5/7/57; Law dated, 2/1/61Ministry of Finance The Ministry of Industry considered
in its letter No. 94/1391that bingogames called" extra pole " are notprohibited; prohibition does notapply to gambling games importedon behalf of Casino du Liban
950490 Roulette machines Decision No. 1755 Higher Customs Council, dated
7/7/65Ministry of Finance Prohibition does not apply to
roulette machines imported on
behalf of Casino du Liban
40131090 Used inner tubes Decision No. 13, Higher Customs Council, dated
3/9/96Ministry of Finance
401320 Used inner tubes Decision No. 13, Higher Customs Council, dated
3/9/96Ministry of Finance
401390 Used inner tubes Decision No. 13, Higher Customs Council, dated
3/9/96Ministry of Finance
401210 Retreated tires Decision No. 13, Higher Customs Council, dated
3/9/96Ministry of Finance
27100040 Kerosene type jet fuel Decision No. 15, Ministry of Energy and Water,
dated 4/14/92Ministry of Energy and
WaterImported by land
27150010 Asphalt for road surfacing Circular No. 12, Ministry of Energy and Water, dated
12/2/93Ministry of Energy and
WaterImported by land in trucks not
equipped with a heating set
27100010 Gasoline including aviation
spiritDecision No. 15, Ministry of Energy and Water,
dated 4/14/92Ministry of Energy and
WaterImported by land
27100030 Petroleum spirit Decision No. 15, Ministry of Energy and Water,
dated 4/14/92Ministry of Energy and
WaterImported by land
27100050 Gas oils Decision No. 15, Ministry of Energy and Water, Ministry of Energy and Imported by landWT/ACC/LBN/3
Page 186HS Description Legal Administration Conditions
dated 4/14/92 Water
271112 Propane Decision No. 15, Ministry of Energy and Water,
dated 4/14/92Ministry of Energy and
WaterImported by land
271113 Butanes Decision No. 15, Ministry of Energy and Water,
dated 4/14/92Ministry of Energy and
WaterImported by land
27100020 Spirit type (gasoline type) jet
fuelDecision No. 15, Ministry of Energy and Water,
dated 4/14/92Ministry of Energy and
WaterImported by land
151410 Crude and refined colza oil Decision No. 1/685,Ministry of Public Health, dated
7/29/74Ministry of Public Health Prohibition does not apply to canola
oil of Canadian origin (Council of
Ministers Decision No. 17, dated1/2/1995)
4102 All items Decision  1/298, dated 3/30/96 Ministry of Public Health Of British origin
9018 Used medical apparatus Decision No. 1/139, Ministry of Public Health, dated
2/2/95Ministry of Public Health
9022 Used radiography apparatus Decision No. 1/139, Ministry of Public Health, dated
2/2/95Ministry of Public Health
21069090 Chemical improvers used in
bread-makingDecision No. 1/15, Ministry of Public Health, dated
1/5/62Ministry of Public Health
151490 Crude and refined colza oil Decision No. 1/685, Ministry of Public Health, dated
7/29/74Ministry of Public Health Prohibition does not apply to canola
oil of Canadian origin (Council ofMinisters Decision No. 17, dated
1/2/1995)
293949 Cathine Decision No. 1/279, Ministry of Public Health, dated
5/27/72; Decision No. 1/16, Ministry of PublicHealth, dated 1/14/81Ministry of Public Health
230640 Colza oil-cake Decision No. 1/685 Ministry of Public Health, dated
7/29/74Ministry of Public Health
120500 Colza seeds Decision No. 1/685, Ministry of Public Health, dated
7/29/74Ministry of Public Health
410310 All items Decision  1/298, dated 3/30/96 Ministry of Public Health Of British origin
01.02
01.04Live bovine animals
Live sheep and goatsMinistry of Agriculture Decision No. 1/70 dated
14/4/98Ministry of Agriculture Of Iraqi origin
01.02
01.0301.04
02.01
02.0302.0402.0602.0902.10Live bovine animals
Live swineLive sheep and goats
Animal productsMinistry of Agriculture Decision No. 1/330 dated
26/7/96Ministry of Agriculture Of Macedonian and Albanian origin
(health measure)WT/ACC/LBN/3
Page 187HS Description Legal Administration Conditions
04.01
04.02
04.03
04.0404.0504.0605.04.0015.01
15.02
15.0315.0515.0615.16.0015.17
16.01
16.0305.11.1005.11.9941.01.10
41.01.21
41.01.2241.01.2941.01.3041.0241.03.10
56.08.11
05.1110.00
05.11.99Bovine semen Ministry of Agriculture Decision No. 1/18 dated
19/1/72Ministry of Agriculture Except those for experimental
purpose for the Ministry of
Agriculture and universities
23.0123.0223.0323.0423.08
23.09All items Ministry of Agriculture Decision No. 1/98 dated
92/2/96Ministry of Agriculture Decision No. 1/86 dated30/6/99Ministry of Agriculture
Bone meal, meat meal, and any
source of protein of animaloriginMinistry of Agriculture Decision No. 1/278 dated
7/12/2000Ministry of Agriculture Except fish meal, imported for fish
feeding
01.0201.0402.0102.02Live bovine animals
Live sheep and goatsAnimal productsMinistry of Agriculture Decision No. 1/165 dated
10/4/96Ministry of Agriculture Of British originWT/ACC/LBN/3
Page 188HS Description Legal Administration Conditions
02.04
02.06
02.10.20.00
02.10.90.0005.0616.01.0016.02.50.00
01.06.00 Monkey Ministry of Agriculture Decision No. 1/471 dated
5/12/67Ministry of Agriculture Except those coming from Europe
and America with a certificate of
being in these countries for more
than six months
Veterinary drugs and vaccines Ministry of Agriculture Decision No. 1/275 dated
20/6/97Ministry of Agriculture A specific list of banned items exists
06.02.90 Cedar seeds and seedlings Ministry of Agriculture Decision No. 1/108 dated
12/9/95Ministry of Agriculture
38.08 Pesticides Ministry of Agriculture Decision No. 1/94 dated
20/5/98Ministry of Agriculture A specific list of banned items exists
851993 Bird sounds simulating
equipmentsDecision No. 95/AD, Ministry of Interior, dated
4/15/93Ministry of Interior
851992 Bird sounds simulating
equipmentsDecision No. 95/AD, Ministry of Interior, dated
4/15/93Ministry of Interior
360410 Fireworks Decision No. 95/AD, Ministry of Interior, dated
9/10/91Ministry of Interior
280490 Selenium waste and residues Decision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
280450 Tellurium waste and residues Decision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
27150090 Asphaltic cement residues Decision No . 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
280480 Arsenic waste and residues Decision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
29034610 Halons residues Decision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
290345 Halons Letter No. 1928 of the Ministry of Environment
Amended, dated 6/27/94; Letter No. 1928, Ministryof Environment, dated 11/20/95Ministry of Environment
290344 Hydrocarbons halogenated with
fluorine and chlorineDecision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
290343 Hydrocarbons halogenated with
fluorine and chlorineDecision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of EnvironmentWT/ACC/LBN/3
Page 189HS Description Legal Administration Conditions
290342 Hydrocarbons halogenated with
fluorine and chlorineDecision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
281512 Waste of sodium hydroxide
solutionDecision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
281420 Waste of ammonia in aqueous
solutionDecision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
290347 Halons Ministry of Environment letter No.1928 Amended,
dated 6/27/94; Letter No. 1928, Ministry of
Environment, dated 11/20/95Ministry of Environment
27100010 Leaded gasoline mires Decision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
280540 Mercury waste and residues Decision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
271390 Production and processing
residues; petroleum coke andpetroleum bitumen excludingspent positive electrodes,
mixture of oil emulsions with
water or hydrocarbons withwater, oil residues unsuitable fortheir intended useDecision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
29034620 Halons Ministry of Environment letter No.1928 Amended,
dated 6/27/94; Letter No. 1928 Ministry ofEnvironment, dated 11/20/95Ministry of Environment
29034620 Halons waste Decision No. 1/71, Ministry of Environment, dated
5/19/97
281290 Waste of other inorganic
halogen compoundsDecision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
281210 Chloride and chloride oxide
compounds wasteDecision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
290345 Hydrocarbon waste halogenated
with fluorine and chlorineDecision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
29034610 Halons Ministry of Environment letter No.1928 Amended,
dated 6/27/94; Letter No. 1928 Ministry ofEnvironment, dated 11/20/95Ministry of Environment
290920 Ether waste Decision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
25010090 Sodium chloride waste Decision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of EnvironmentWT/ACC/LBN/3
Page 190HS Description Legal Administration Conditions
282620 Waste of other inorganic
fluorine compounds in the form
of liquids or miresDecision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
282630 Waste of other inorganic
fluorine compounds in the form
of liquids or miresDecision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
282690 Waste of other inorganic
fluorine compounds in the formof liquids or miresDecision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
282720 Calcium chloride waste Decision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
290341 Hydrocarbon wastes
halogenated with chlorine andfluorineDecision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
282611 Other inorganic compounds of
fluorine in the form of liquids or
miresDecision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
283329 Waste of calcium sulphates
partially refined or unrefinedfrom the removing of sulphurfrom fumesDecision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
252400 Asbestos of the type Crocidolite
cas No.. 4-28-12001Decision No. 1/42, Ministry of Environment, dated
3/26/96Ministry of Environment
283650 Calcium carbonate wastes
obtained from calcium
CyanamidDecision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
283711 Waste containing, composed of
or contaminated with inorganic
cyanides excluding solidresidues of precious metalscontaining traces of inorganiccyanidesDecision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
283719 Waste containing, composed of
or contaminated with inorganic
cyanides excluding solid
residues of precious metalscontaining traces of inorganiccyanidesDecision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
283720 Waste containing or composed
of or contaminated with cyanidecompoundsDecision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of EnvironmentWT/ACC/LBN/3
Page 191HS Description Legal Administration Conditions
284440 Radioactive waste and residues Decision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
284450 Spent (irradiated) fuel elements
(cartridges) of nuclear reactorsDecision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
284920 Silicon carbide wastes Decision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
283220 Unrefined calcium sulfate waste
from the removing of phosphor
from fumesDecision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
262030 Copper ash and residues
(including ash and residuesresulting from sand blasting)and catalysts containing copperDecision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
281830 Aluminum hydroxide waste Decision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
282612 Other inorganic compounds
waste of fluorine in the form of
liquids or miresDecision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
282619 Other inorganic compounds
waste of fluorine in the form ofliquids or miresDecision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
270810 Tar residues (excluding
asphaltic cement) resulting fromrefining or screening or anydisintegration of petrol using
high temperature methodsDecision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
270760 Phenol waste and phenol
compounds including
chlorophenols in the form ofliquids or miresDecision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
262100 Neutral red mires from the
manufacture of aluminum, slagand ash not elsewhere specifiedfrom domestic and municipality
waste, used catalysts obtained
from cracking, catalysts notelsewhere mentioned, ashobtained from the incinerationof printed circuits, ash of
photographic film.Decision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of EnvironmentWT/ACC/LBN/3
Page 192HS Description Legal Administration Conditions
262090 Ash and residues containing
metals and metal compounds
not elsewhere specified or
included, aluminum productsnot elsewhere mentioned,catalysts containing othermetals, fluids l surface, taliumwaste and residuesDecision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
250300 Solid sulphur waste Decision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
262040 Aluminum ash and residues
(including ash and residues
from sand blasting) andcatalysts containing aluminumDecision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
252010 Gypsum waste from industrial
and chemical processesDecision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
262020 Lead ash and waste (including
ash and wastes from sandblasting) and catalysts
containing leadDecision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
262019 Zinc ash and waste (including
ash and waste from sand
blasting), catalysts containingzinc, hard zinc mires, lavationwaste from zinc processing,dusts and miresDecision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
261900 Dross, scalings and other waste
from the manufacture of iron
and steel excluding slagDecision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
25309090 Gypsum wast e from demolition
of buildings; concrete wasteDecision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
252921 Calcium fluoride waste and
miresDecision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
252400 Asbestos waste (wools and
dusts)Decision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
281820 Aluminum waste Decision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
262050 Vanadium ash and residues
(including ash and residuesfrom sand blasting) and
catalysts containing vanadiumDecision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of EnvironmentWT/ACC/LBN/3
Page 193HS Description Legal Administration Conditions
842410 Fire extinguishers containing
fluids used in cars and machinesDecision No. 23/A, Ministry of Environment, dated
11/6/95Ministry of Environment
890800 Vessels and other floating
structures for breaking upDecision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
631010 Waste from the grinding of non
metallic car partsDecision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
450190 Processed cork waste Decision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
440130 Processed wood waste Decision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
290369 Polychloro-naphthalene waste,
waste and materials containing,composed of or contaminatedwith polychloro-divinyl and/orpolychloro-trivinyl and/or
polybromodivinyl including all
polybromo compoundsDecision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
391590 Cellulose nitrate waste, styrene
copolymers waste, polyamidewaste, ethylene fluorinepolymers wasteDecision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
680610 Waste of slag wool, rock wool
and similar mineral woolsDecision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
382410 Waste of sand used in
metallurgic industry, waste of
triethylamine catalysts used in
the preparation metallurgicindustry sandDecision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
6811 All items Decision No. 1/42 Ministry of Environment, dated
3/26/96Ministry of Environment No.t bearing the internationally
recognized symbol "a" with thewarning note “caution! Containingasbestos”
382000 Waste of anti-freezing
preparationsDecision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
411000 Leather dust, ashes and flour Decision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
381400 Halogenated or non halogenated
solvent wasteDecision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
38089090 Waste obtained from the
production, preparation and useof agriculture pesticidesDecision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of EnvironmentWT/ACC/LBN/3
Page 194HS Description Legal Administration Conditions
38081090 Ethylparathion Letter No. 914/B, Ministry of Environment, dated
12/24/93Ministry of Environment
380210 Used activated carbon Decision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
380110 Used electrodes based on coal
and fuel tarDecision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
382490 Waste obtained from the
production, preparation and use
of resins, rubber essence,dyestuffs, gums and glues,waste from the processing ofmetal and plastic surfaces using
products not containing cyanide,
halogenated or non halogenatednon aqueous distillation residuesproduced by the restitution ofsolvents, waste from theproduction of perhalogenated
acyclic hydrocarbons, waste
from the production andpreparation of pharmaceuticals,waste from the production,preparation and use of woodpreservativesDecision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
711290 Solid precious metal waste
containing traces of inorganic
cyanide, catalysts containingprecious metals other than goldand platinumDecision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
854810 Pieces of or complete waste and
scrap of primary cells andelectric accumulators of lead or
acid, pieces of or complete
spent primary cells and electricaccumulators, waste and scrapfrom the manufacture ofprimary cells and electricaccumulators not elsewhere
specifiedDecision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
811291 Thallium waste and scrap Decision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of EnvironmentWT/ACC/LBN/3
Page 195HS Description Legal Administration Conditions
81122010 Chromium waste and scrap Decision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
811211 Beryllium waste and scrap Decision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
81100010 Antimony waste and scrap Decision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
810710 Cadmium waste and scrap Decision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
292620 Waste containing, composed of
or contaminated with organiccyanidesDecision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
290949 Ethers waste Decision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
3506 Substances containing asbestos Decision No. 1/42, Ministry of Environment, dated
3/26/96Ministry of Environment
292910 Waste containing, composed of
or contaminated with organiccyanidesDecision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
3207 Substances containing asbestos Decision No. 1/42, Ministry of Environment, dated
3/26/96Ministry of Environment
3206 Substances containing asbestos Decision No. 1/42, Ministry of Environment, dated
3/26/96Ministry of Environment
310320 Basic slag Decision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
310420 Potassium chloride waste Decision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
292010 Waste of organic phosphor
compoundsDecision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
34021290 Waste of organic surface-active
agentsDecision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
290911 Ethers waste Decision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
290919 Ethers waste Decision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
290930 Ethers waste Decision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
290942 Ethers waste Decision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
34021990 Waste of organic surface-active
agentsDecision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of EnvironmentWT/ACC/LBN/3
Page 196HS Description Legal Administration Conditions
34021390 Waste of organic surface-active
agentsDecision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
34021190 Waste of organic surface-active
agentsDecision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
34021110 Waste of organic surface-active
agentsDecision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
290943 Ethers waste Decision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
3214 Substances containing asbestos Decision No. 1/42, Ministry of Environment, dated
3/26/96Ministry of Environment
290944 Ethers waste Decision No. 1/71, Ministry of Environment, dated
5/19/97Ministry of Environment
3212 Substances containing asbestos Decision No. 1/42, Ministry of Environment, dated
3/26/96Ministry of Environment
961330 Gas fuelled cigarette lighters
and other lightersLetter No. 1/98, Ministry of Telecommunications,
dated 7/6/95Ministry of
TelecommunicationsProhibition applies only to goods
sent by mail or parcel post
961310 Gas fuelled cigarette lighters
and other lightersLetter No. 1/98, Ministry of Telecommunications,
dated 7/6/95Ministry of
TelecommunicationsProhibition applies only to goods
sent by mail or parcel post
961380 Gas fuelled cigarette lighters
and other lightersLetter No. 1/98, Ministry of Telecommunications,
dated 7/6/95Ministry of
TelecommunicationsProhibition applies only to goods
sent by mail or parcel post
961320 Gas fuelled cigarette lighters
and other lightersLetter No. 1/98, Ministry of Telecommunications,
dated 7/6/95Ministry of
TelecommunicationsProhibition applies only to goods
sent by mail or parcel post
382490 Carter ritof Decision No. 8293
Ministry of National Economy, dated 11/23/51Ministry of Economy
870210 Buses running on fuel oil older
than five yearsLaw No. 368, dated 8/1/94 Council of Ministers Prohibition does not apply to trucks,
ambulances and buses temporarily
accepted to Lebanese territories inaccordance with internationalagreements
0102 All items Decision No. 1/298, Ministry of Public Health, dated
6/30/96; Decision No. 1/165, Ministry of Agriculture,dated 4/10/96; Decision No. 1/166, Ministry of
Agriculture, dated 4/13/96; Decision No. 1/166,
Ministry of AgricultureCouncil of Ministers Of British origin- imported other
than from the country of origin
870324 Motor cars older than eight
yearsLaw No. 150, dated 5/6/92 Council of Ministers Prohibition does not apply to: 1-
Motor cars older than thirty yearsand considered as antiques 2-Carsbelonging to employees ofdiplomatic corps at the Ministry of
Foreign Affairs and working within
Lebanese delegations abroad 3- Carsbelonging to attaché working withinWT/ACC/LBN/3
Page 197HS Description Legal Administration Conditions
such delegations 4- Motor cars
belonging to Lebanese employees
working within United Nations
Organizations, provided that the caris registered in the name of theconcerned employee, at least oneyear prior to his return to Lebanon.
870321 Motor cars older than eight
yearsLaw No. 150, dated 5/6/92 Council of Ministers Prohibition does not apply to: 1-
Motor cars older than thirty years
and considered as antiques 2-Cars
belonging to employees ofdiplomatic corps at the Ministry ofForeign Affairs and working withinLebanese delegations abroad 3- Carsbelonging to attaché working within
such delegations 4- Motor cars
belonging to Lebanese employeesworking within United NationsOrganizations, provided that the caris registered in the name of theconcerned employee, at least one
year prior to his return to Lebanon.
87042110 Motor vehicles for the transport
of goodsRunning on fuel oil older thanfive yearsLaw No. 368, dated 5/7/57 Council of Ministers Prohibition does not apply to trucks,
ambulances and buses temporarilyaccepted to Lebanese territories inaccordance with internationalagreements
021020 All items Decision No. 1/298, Ministry of Public Health, dated
3/30/96; Decision No. 1/165, Ministry of Agriculture,
dated 4/10/96Council of Ministers Of British origin
021090 All items Decision No. 1/298, Ministry of Public Health, dated
3/30/96; Decision No. 1/165, Ministry of Agriculture,
dated 4/10/96Council of Ministers Of British originWT/ACC/LBN/3
Page 198HS Description Legal Administration Conditions
04012090 Milk in liquid form, of all kinds Council of Ministers Decision No. 94, dated 10/29/97 Council of Ministers  Excluding U.H .T pasteurized milk  -
put up in containers of a net content
not exceeding 2 litres-prohibition
does not apply to temporary entryand admission to the industrialwarehouse for re-export- Prohibitionapplies only to fresh natural liquidmilk and excludes cream with fat
exceeding 10 per cent, U.H.T
pasteurized or frozen, regardless ofthe container's content
04029910 Milk in liquid form, not
concentrated containing sugar orother sweetening matterCouncil of Ministers Decision No. 94, dated 10/29/97 Council of Ministers  Excluding U.H.T pasteurized milk  -
put up in containers of a net contentnot exceeding 2 litres-prohibitiondoes not apply to temporary entry
and admission to the industrial
warehouse for re-export-
870423 Motor vehicles for the transport
of goods running on fuel oil andolder than five yearsLaw No. 368, dated 5/7/57 Council of Ministers Prohibition does not apply to trucks,
ambulances and buses temporarilyaccepted to Lebanese territories inaccordance with internationalagreements
0104 All items Decision No. 1/298, Ministry of Public Health, dated
6/30/96; Decision No. 1/165, Ministry of Agriculture,
dated 4/10/96; Decision No. 1/166, Ministry of
Agriculture, dated 4/13/96Council of Ministers Of British origin, imported other
than from the country of origin
040700 Fresh chicken eggs Council of Ministers Decision No. 49, dated 10/29/97 Council of Ministers Excluding eggs intended for
incubation: prohibition does notapply to temporary entry andadmission to the industrialwarehouse for re-export
87042210 Motor vehicles for the transport
of goods running on fuel oil and
older than five yearsLaw No. 368, dated 5/7/57 Council of Ministers Prohibition does not apply to trucks,
ambulances and buses temporarily
accepted to Lebanese territories inaccordance with internationalagreements
130211 Opium Law on drugs, dated 6/18/46 Council of Ministers
87042190 Motor vehicles for the transport
of goods running on fuel oil andolder than five yearsLaw No. 368, dated 5/7/57 Council of Ministers Prohibition does not apply to trucks,
ambulances and buses temporarilyaccepted to Lebanese territories inaccordance with international
agreementsWT/ACC/LBN/3
Page 199HS Description Legal Administration Conditions
870322 Motor vehicles older than eight
yearsLaw No. 150, dated 5/6/92 Council of Ministers Prohibition does not apply to: 1-
Motor cars older than thirty years
and considered as antiques 2-Cars
belonging to employees ofdiplomatic corps at the Ministry ofForeign Affairs and working withinLebanese delegations abroad 3- Carsbelonging to attaché working within
such delegations 4- Motor cars
belonging to Lebanese employeesworking within United NationsOrganizations, provided that the caris registered in the name of theconcerned employee, at least one
year prior to his return to Lebanon.
870390 Motor vehicles older than eight
yearsLaw No. 150, dated 5/6/92 Council of Ministers Prohibition does not apply to: 1-
Motor cars older than thirty yearsand considered as antiques 2-Carsbelonging to employees ofdiplomatic corps at the Ministry ofForeign Affairs and working within
Lebanese delegations abroad 3- Cars
belonging to attaché working withinsuch delegations 4- Motor carsbelonging to Lebanese employeesworking within United NationsOrganizations, provided that the car
is registered in the name of the
concerned employee, at least oneyear prior to his return to Lebanon.
870333 Motor vehicles older than eight
yearsLaw No. 150, dated 5/6/92 Council of Ministers Prohibition does not apply to: 1-
Motor cars older than thirty yearsand considered as antiques 2-Carsbelonging to employees of
diplomatic corps at the Ministry of
Foreign Affairs and working withinLebanese delegations abroad 3- Carsbelonging to attaché working withinsuch delegations 4- Motor cars
belonging to Lebanese employees
working within United NationsOrganizations, provided that the carWT/ACC/LBN/3
Page 200HS Description Legal Administration Conditions
is registered in the name of the
concerned employee, at least one
year prior to his return to Lebanon.
870332 Motor vehicles older than eight
yearsLaw No. 150, dated 5/6/92 Council of Ministers Prohibition does not apply to: 1-
Motor cars older than thirty years
and considered as antiques 2-Carsbelonging to employees ofdiplomatic corps at the Ministry ofForeign Affairs and working within
Lebanese delegations abroad 3- Cars
belonging to attaché working withinsuch delegations 4- Motor carsbelonging to Lebanese employeesworking within United NationsOrganizations, provided that the car
is registered in the name of the
concerned employee, at least oneyear prior to his return to Lebanon.
870331 Motor vehicles older than eight
yearsLaw No. 150, dated 5/6/92 Council of Ministers Prohibition does not apply to: 1-
Motor cars older than thirty yearsand considered as antiques 2-Carsbelonging to employees of
diplomatic corps at the Ministry of
Foreign Affairs and working withinLebanese delegations abroad 3- Carsbelonging to attaché working withinsuch delegations 4- Motor carsbelonging to Lebanese employees
working within United Nations
Organizations, provided that the caris registered in the name of theconcerned employee, at least oneyear prior to his return to Lebanon.
070690 Radishes Council of Ministers Decision No. 49, date d 10/29/97 Council of Ministers Prohibition does not apply to
temporary entry and admission to
the industrial warehouse for re-
export
130190 Natural gums and oleoresins of
hashishLaw on drugs, dated 6/18/46 Council of MinistersWT/ACC/LBN/3
Page 201HS Description Legal Administration Conditions
87042290 Motor vehicles for the transport
of goods running on fuel oil and
older than five yearsLaw No. 368, dated 5/7/75 Council of Ministers Prohibition does not apply to trucks,
ambulances and buses temporarily
accepted to Lebanese territories in
accordance with internationalagreements
130219 Narcotics of vegetable origin Law on drugs, dated 6/18/46 Council of Ministers
870323 Motor vehicles older than eight
yearsLaw No. 150, dated 5/6/92 Council of Ministers Prohibition does not apply to: 1-
Motor cars older than thirty yearsand considered as antiques 2-Carsbelonging to employees ofdiplomatic corps at the Ministry of
Foreign Affairs and working within
Lebanese delegations abroad 3- Carsbelonging to attaché working withinsuch delegations 4- Motor carsbelonging to Lebanese employeesworking within United Nations
Organizations, provided that the car
is registered in the name of theconcerned employee, at least oneyear prior to his return to Lebanon.
050400 All items Decision No. 1/298, Ministry of Public Health, dated
3/30/96; Decision No. 1/165, Ministry of Agriculture,dated 4/10/96Council of Ministers Of British origin
360200 All items Decree Law No.126, dated 6/12/95 Council of Ministers Imported by parcel post
20019090 Other vegetables (aubergines,
turnips, carrots and
cauliflowers) preserved by
vinegar or acetic acidCouncil of Ministers Decision No. 49, dated 10/29/97 Council of Ministers Excluding baby corn; prohibition
does not apply to temporary entry
and admission to the industrial
warehouse for re-export
39122090 Cellulose nitrates Decree Law No.126, dated 6/12/59 Council of Ministers Imported by parcel post
382100 Prepared culture media for
development of micro-organismsDecree Law No.12863, dated 7/26/56 Council of Ministers Excluding goods imported for
laboratories affiliated with theLebanese government and foruniversities
25010090 Table salt not containing iodine
and not packed in well sealedcontainersLaw issued by decree No. 1781, dated 9/1/71 Council of Ministers
3606 All items Decree Law No.126, dated 6/12/59 Council of Ministers Imported by parcel post
3605 All items Decree Law No.126, dated 6/12/59 Council of Ministers Imported by parcel post
220900 Apple and grape vinegar Council of Ministers Decision No. 49, dated 10/29/97 Council of Ministers Prohibition does not apply  to
temporary entrance and admission to
the industrial warehouse for re-WT/ACC/LBN/3
Page 202HS Description Legal Administration Conditions
export
3603 All items Decree Law No.126, dated 6/12/59 Council of Ministers Imported by parcel post
22089090 Arrack made of anithol or non
vinous alcoholDecision No. 51 LR, dated 3/2/35 Council of Ministers
3601 All items Decree Law No.126, dated 6/12/59 Council of Ministers Imported by parcel post
33019090 Orange-flower water and rose
waterCouncil of Ministers Decision No. 49, dated 10/29/97 Council of Ministers
330129 Decision No. 51 LR, dated 12/14/40 Council of Ministers
293990 Cocaine and its salts Law on drugs, dated 6/18/46 Council of Ministers
293910 Alkaloids of opium and its
derivatives; and salts thereof (allitems)Law on drugs, dated 6/18/46 Council of Ministers
292520 Argonine Law on drugs, dated 6/18/46 Council of Ministers
3604 All items Decree Law No.126, dated 6/12/59 Council of Ministers Imported by parcel post
290930 Decision No. 363 LR, dated 12/14/40 Council of Ministers
840212 Used steam or other vapour
generating boilersDecree Law No.475 Council of Ministers
840211 Used steam or other vapour
generating boilersDecree Law No.475 Council of Ministers
73110090 Used liquefied gas cylinders
(butanes and propane)Decree Law No. 3356, dated 4/2/93 Council of Ministers Of a content varying between 2 and
100 litres according to measurement
standards
2844 All items Decree Law No. 126, dated 6/12/59 Council of Ministers Imported by parcel post
1601 All items Decision No. 1/298, Ministry of Public Health, dated
3/30/96; Decision No. 1/165, Ministry of Agriculture,
dated 4/10/96Council of Ministers Of British origin
160250 All items Decision No. 1/298, Ministry of Public Health, dated
3/30/96; Decision No. 1/165, Ministry of Agriculture,dated 4/10/96Council of Ministers Of British origin
230110 All items Decision No. 1/298, Ministry of Public Health, dated
3/30/96; Decision No. 1/165, Ministry of Agriculture,dated 4/10/96Council of Ministers Of British origin
20019010 Olives preserved by vinegar or
acetic acidCouncil of Ministers Decision No. 49, dated 10/29/97 Council of Ministers Prohibition does not apply to
temporary entrance and admission to
the industrial warehouse for re-
export
840219 Used steam or other vapour
generating boilersDecree No. 475 Council of MinistersWT/ACC/LBN/3
Page 203HS Description Legal Administration Conditions
200210 Canned tomatoes (whole or in
pieces) unfrozenCouncil of Ministers Decision No. 49, dated 10/29/97 Council of Ministers Prohibition does not apply to
temporary entrance and admission to
the industrial warehouse for re-
export
200410 Prepared or preserved potatoes,
frozenCouncil of Ministers Decision No. 49, dated 10/29/97 Council of Ministers Prohibition does not apply to
temporary entrance and admission tothe industrial warehouse for re-export
200490 Canned tomatoes (whole or in
pieces) frozenCouncil of Ministers Decision No. 49, dated 10/29/97 Council of Ministers Prohibition does not apply to
temporary entrance and admission tothe industrial warehouse for re-
export
200520 Prepared or preserved potatoes,
unfrozenCouncil of Ministers Decision No. 49, dated 10/29/97 Council of Ministers Prohibition does not apply to
temporary entrance and admission tothe industrial warehouse for re-export
200570 Olives Council of Ministers Decision No. 49, dated 10/29/97 Council of Ministers Prohibition does not apply to
temporary entrance and admission tothe industrial warehouse for re-
export
200590 Other vegetables and mixtures
of vegetablesCouncil of Ministers Decision No. 49, dated 10/29/97 Council of Ministers Excluding shallots and gherkins;
Prohibition does not apply to
temporary entrance and admission tothe industrial warehouse for re-export
160290 All items Decision No. 1/298, Ministry of Public Health, dated
3/30/96; Decision No. 1/165, Ministry of Agriculture,dated 4/10/96Council of Ministers Of British origin
Cement Decree No.. 30 dated 20 October 1999 Ministry of Industry Prohibition for 5 years from date of
Decree
Klinker Decree No.. 30 dated 20 October 1999 Ministry of Industry Prohibition for 5 years from date of
Decree
Vehicles operating on diesel and
parts ofDecision No. 579 dated 1 August 1956
Law No. 368 dated 1 August 1994 and amended byLaw 432 dated 15 May 1995Exceptions are vehicles for
international transportExceptions are trucks and buseswhich are less than five year old,vehicles permitted to operate ondiesel per other legislation, and
vehicles admitted under temporary
regime,
AcetorphineCannabis et resine de cannabisMinistry of Public Health (Decree No. 2432 dated
2 March 2000)Ministry of Public HealthWT/ACC/LBN/3
Page 204HS Description Legal Administration Conditions
Cetobemidon
Desomorphine
EtorphineHeroineAcetyl-alpha-methylfentanylAlpha-cetylmethadolBeta-hydroxy fentanyl
Alpha-methyl fentanyl
Beca-hydroxy -3- methylfentanylmethyl fentanyl"methyl thiofentanylMPPP
Parafluorofentanyl
PepapThiofentanylBrolamphetamineCathinone
D.E.T
D.M.AD.M.H.PD.M.TD.O.E.TEticyelidine
(+)-Lysergide
M.D.M.AMescaline4-methylaminorexM.M.D.AN-ethyl MDA
N-hydroxy-MDA
ParahexylPMA (Paramethoxyamphetamine)Psilocine, PsilotinPsilocybine
Rolicyclidine
STP, DOMTenamphetamineTenocyclidineTetrahydrocannabinolWT/ACC/LBN/3
Page 205HS Description Legal Administration Conditions
TMA
Etryptamine
Methcathinone
AmphetamineDexamphecamineFenetyllineLevamphetamineLevomethamphetamine
Mecloqualone
MethamphetamineMethaqualonePhencyclidineRacemate de metamphetamine
Delta9- Tetrahydrocannabinol
CathineFlunitrazepanBenzphecamineTriazolamWT/ACC/LBN/3
Page 206Table A10.2 - Export Prohibitions
HS Description Legal Administration Remark
240210 All items Paragraphs No. 169, 170 and 170 bis of the Customs
RegimeMinistry of Finance Excluding quantities exported by
the Régie
240220 All items Paragraphs No. 169, 170 and 170 bis of the Customs
RegimeMinistry of Finance Excluding quantities exported by
the Régie
240290 All items Paragraphs No. 169, 170 and 170 bis of the Customs
RegimeMinistry of Finance Excluding quantities exported by
the Régie
01.02 Cows Ministry of Agriculture Decision No. 1/332 dated
19/10/71Ministry of Agriculture
01.04.10.00 Ewe Ministry of Agriculture Decision No. 1/332 dated
19/10/71Ministry of Agriculture
Medical and aromatic plants Ministry of Agriculture Decision No. 1/92 dated
28/2/96Ministry of Agriculture
Medicinal plant: Serula
hermonensisMinistry of Agriculture Decision No. 1/177 dated
26/8/98Ministry of Agriculture
Forest products and timber Ministry of Agriculture Decision No. 1/38 dated 7/4/82 Ministry of Agriculture
4402 All items Ministry of Agriculture Decision No. 1/38, dated
4/7/82Ministry of Agriculture
130190 Natural gums and oleoresins
derived from hashLaw on narcotics, dated 6/18/46 Council of Ministers
010600 Live fishing Law dated 6/18/52 Council of Ministers
250510 Silica sands and quartz sands Decision No . 1449, dated 6/22/1909 Council of Ministers
290930 Anithol, anise essence and fennel
essenceDecision No. 363 LR, dated 12/14/40 Council of Ministers
97060090 Antiquities Decision No. 844, dated 5/21/1910 Council of Ministers Are considered antiquities
artifacts dating back to earlierthan 1700 (Decision No. 166
LR, dated 7/11/33)
293910 Alkaloids of opium and their
derivatives; salts thereof  (thewhole heading)Law on drugs, dated 6/18/64 Council of Ministers
293990 Cocaine Law on drugs, dated 6/18/64 Council of Ministers
310100 Natural fertilizers of animal origin Decision No. LR 236, dated 10/9/34 Council of Ministers
97060010 Antiquities Decision No. 844, dated 5/21/1910 Council of Ministers Are considered antiquities
artifacts dating back to earlierthan1700 (Decision No. 166 LR,dated 7/11/33)
250590 Sands other than silica sands and
quartz sandsDecision No. 1449, dated 6/22/1909 Council of MinistersWT/ACC/LBN/3
Page 207HS Description Legal Administration Remark
Acetorphine
Cannabis et resine de cannabis
Cetobemidon
DesomorphineEtorphineHeroineAcetyl-alpha-methylfentanyl
Alpha-cetylmethadol
Beta-hydroxy fentanylAlpha-methyl fentanylBeca-hydroxy -3- methyl fentanyl
methyl fentanyl"
methyl thiofentanyl
MPPPParafluorofentanylPepapThiofentanyl
Brolamphetamine
CathinoneD.E.TD.M.AD.M.H.PD.M.T
D.O.E.T
Eticyelidine(+)-LysergideM.D.M.AMescaline4-methylaminorex
M.M.D.A
N-ethyl MDAN-hydroxy-MDAParahexylPMA (Paramethoxyamphetamine)
Psilocine, Psilotin
PsilocybineRolicyclidineSTP, DOMTenamphetamineMinistry of Public Health (Decree No. 2432 dated
2 March 2000)Ministry of Public HealthWT/ACC/LBN/3
Page 208HS Description Legal Administration Remark
Tenocyclidine
Tetrahydrocannabinol
TMA
EtryptamineMethcathinoneAmphetamineDexamphecamineFenetylline
Levamphetamine
LevomethamphetamineMecloqualoneMethamphetamineMethaqualonePhencyclidine
Racemate de metamphetamine
Delta9- Tetrahydrocannabinol
CathineFlunitrazepan
Benzphecamine
TriazolamWT/ACC/LBN/3
Page 209Table A10.3 – Import Visas for Environmental Reasons
HS Description Legal Administration
051191 Fish waste Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
050690 Waste of   bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape),
treated with acid or degelatinisedDecision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
050590 Waste of skins and other parts of birds, with their feathers or down, feathers and parts of feathers
(whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or
treated for preservationDecision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
050300 Horsehair and horsehair waste, whether or not put up as a layer with or without supporting material Decision No.1/71, Mini stry of Environment, dated 5/19/97 Ministry of Environment
81130010 Waste and scrap; cermets Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
811291 Waste and scrap of gallium, hafnium, indium, niobium, rhenium and gallium Decision No.1/71, Ministry of Environment, dated  5/19/97 Ministry of Environment
81124010 Waste and scrap of vanadium Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
81123010 Waste and scrap of germanium Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
81110010 Waste and scrap of manganese Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
810910 Waste and scrap of zirconium Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
810810 Waste and scrap of titanium Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
810510 Waste and scrap of cobalt Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
810420 Waste and scrap of magnesium Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
810310 Waste and scrap of tantalum Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
81060010 Waste and scrap of bismuth Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
810291 Waste and scrap of molybdenum Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
284430 Waste and scrap of thorium Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
121300 Straw waste Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
230700 Wine lees Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
23080 Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the
form of pellets, of a kind used in animal feeding not elsewhere specified pr includedDecision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
230890 Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the
form of pellets, of a kind used in animal feeding not elsewhere specified pr includedDecision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
230990 Cells constituting fungi, non active, resulting from the manufacture of penicillin and intended for
animal feedingDecision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
252530 Mica waste Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
252910 Felspar waste Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
252921 Fluorspar waste (containing by weight 97% or less of calcium fluoride) Decision No.1/71, Ministry of Environment, dated 5/ 19/97 Ministry of Environment
252922 Fluorspar waste (containing by weight 97% or less of calcium fluoride) Decision No.1/71, Ministry of Environment, dated 5/ 19/97 Ministry of Environment
25309010 Waste of mineral substances not elsewhere specified or included Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
252930 Waste of leucite; nepheline and nepheline syenite Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Envi ronment
180200 Cocoa shells, husks, skins and other cocoa waste Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Envir onment
261800 Granulated slag (slag sand) from the manufacture of iron or steel Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
261900 Slag from the manufacture of iron or steel Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
262011 Hard zinc spelter (containing mainly zinc);
Zinc foam and partsDecision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
262030 Slag from the treatment of copper Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
262040 Residues from the removal of aluminum foam Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
262090 Tin slag containing tantalum and less than 0.5% of tin; crystalline waste and residues containing
lithium and tantalum or lithium and niobiumDecision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
262100 Slag from copper mining Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
280461 Silicon waste containing exceeding  99.9% of silicon Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of E nvironment
280469 Other silicon waste Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
280530 Waste and scrap of rare-earth Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of EnvironmentWT/ACC/LBN/3
Page 210HS Description Legal Administration
520291 Cotton garneted stock waste Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
152200 Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
720450 Remelting scrap ingots Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
720449 Other waste and scrap of iron Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
720430 Waste and scrap of tinned iron or steel Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
720429 Other waste and scrap of steel mixtures Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
720421 Waste and scrap of stainless steel Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
720410 Waste and scrap of cast iron Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
711290 Slag from the treatment of precious metals (excluding mercury); waste and scrap of other precious
materials (excluding mercury)Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
711220 Waste and scrap of platinum including metal clad with platinum but excluding sweepings
containing other precious metalsDecision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
711210 Waste and scrap of gold including metal clad with gold but excluding sweepings containing other
precious metalsDecision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
700100 Cullet and other waste and scrap of glass (excluding waste of negative electrode tubes and waste of
activated glass); waste of glass woolDecision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
680610 Wool based on ceramics Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
810191 Waste and scrap of tungsten Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
730210 Used rails of iron or steel Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
510330 Waste of coarse animal hair Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
631090 Worn out articles of rags, twine, cordage and rope Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Env ironment
470790 Waste and scrap of other paper and paperboard including unsorted waste and scrap Decision No.1/71, Ministry of Environment , dated 5/19/97 Ministry of Environment
470730 Waste and scrap of paper and paperboard made mainly of mechanical pulp (for example,
newspaper, journals and similar printed matters)Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
470720 Waste and scrap of other paper or paperboard made mainly of bleached chemical pulps, not
colored in the massDecision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
470710 Waste and scrap of unbleached kraft paper or paperboard or corrugated paper or paperboard Decision No.1/71, Ministry of En vironment, dated 5/19/97 Ministry of Environment
450190 Waste of crushed, granulated or ground cork Decision No.1/7 1, Ministry of Environment, dated 5/19/97 Ministry of Environmen t
440130 Sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or
similar formsDecision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
411000 Parings and other waste of leather or of composition leather, not suitable for the manufacture of
leather articles; leather dust, powder and flourDecision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
401700 Waste and scrap of hard rubber Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
400400 Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained
therefromDecision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
391590 1- waste, parings and scrap, of other plastics and resins other than those specified in list no 2
2- photographic apparatus used for one time without batteries;
Waste of photographic support and photographic film not containing silverDecision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
391530 Waste, parings and scrap of polymers of vinyl chloride Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of  Environment
391520 Waste, parings and scrap of polymers of styrene Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Enviro nment
391510 Waste, parings and scrap of polymers of ethylene Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Envir onment
631010 Worn out articles of twine, cordage, rope or cables, of textile materials, sorted Decision No.1/71, Ministry of Environmen t, dated 5/19/97 Ministry of Environment
530130 Flax tow and waste (including yarn waste and garneted stock) Decision No.1/71, Ministry of Environment, dated 5/19/97 Minis try of Environment
550510 Waste of artificial fibers (including noils, yarn waste and garneted stock) Decision No.1/71, Ministry of Environment, dat ed 5/19/97 Ministry of Environment
530599 No.ils and waste of ramie and other vegetable textile fibers, not elsewhere specified or included,
including yarn waste and garneted stockDecision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
530529 No.ils and waste of abaca, including yarn waste and garneted stock Decision No.1/71, Ministry of Environment, dated 5/19/9 7 Ministry of Environment
530519 No.ils and waste of coconut fibers, including yarn waste and garneted stock Decision No.1/71, Ministry of Environment, dat ed 5/19/97 Ministry of Environment
530490 No.ils and waste sisal and other textile fibers of the genus Agav, including yarn waste and garneted
stockDecision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of EnvironmentWT/ACC/LBN/3
Page 211HS Description Legal Administration
550520 Waste of artificial fibers (including noils and yarn waste and garneted stock) Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
500310 Silk waste (including silk-worm cocoons not unsuitable for reeling, yarn waste and garneted stock) Decision No.1/71, Minis try of Environment, dated 5/19/97 Ministry of Environment
530390 No.ils and waste of jute and other textile bast fibers (excluding flax, true hemp and ramie),
including yarn waste and garneted stockDecision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
520299 Waste of other cotton Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
520210 Waste of cotton yarn Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
510320 Other waste of wool or of fine animal hair Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
510310 No.ils of wool or of fine animal hair Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
500390 Silk waste (including silk-worm cocoons not unsuitable for reeling, yarn waste and garneted stock) Decision No.1/71, Minis try of Environment, dated 5/19/97 Ministry of Environment
800200 Tin waste and scrap Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
530290 True hemp waste and scrap Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
790200 Zinc waste and scrap Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
760200 Aluminum waste and scrap Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
750300 Nickel waste and scrap Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
740400 Copper waste and scrap Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
050290 Waste of badger hair and other brush making hair Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Envir onment
050210 Waste of pigs', hogs' or boars' bristles and hair Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Envi ronment
050100 Human hair waste Decision No.1/71, Ministry of Environment, dated 5/19/97 Ministry of Environment
180400 Cocoa butter Letter of the Ministry of Economy and Trade No.
1766/91/AT, dated 2/8/92; Letter of the Ministry of
Economy and Trade No. 2719/AT, dated 12/12/92; Note ofthe Minister of Economy and Trade No. 25/1/ATMinistry of Economy –
Department of Fraud Control
Asbestos Decision No. 174/1 dated 2 November 1998 (issued jointly
by Ministry of Public Health and the Ministry of
Environment)Ministry of EnvironmentWT/ACC/LBN/3
Page 212Table A10.4 - Measures on Transit
HS Description Measure Legal Administration
060220 Banana trees Prohibited goods Decision No. LR 354, dated 11/12/39
0801 All items Prohibited goods Ministry of Agriculture Decision No. 1/16, dated 09/04/79
0802 All items Prohibited goods Ministry of Agriculture Decision No. 1/16, dated 09/04/79
0803 All items Prohibited goods Ministry of Agriculture Decision No. 1/16, dated 09/04/79
080300 Bananas Prohibited goods Decision No. LR 354, dated 11/12/39
0804 All items Prohibited goods Ministry of Agriculture Decision No. 1/16, dated 09/04/79
0805 All items Prohibited goods Ministry of Agriculture Decision No. 1/16, dated 09/04/79
0806 All items Prohibited goods Ministry of Agriculture Decision No. 1/16, dated 09/04/79
0807 All items Prohibited goods Ministry of Agriculture Decision No. 1/16, dated 09/04/79
0808 All items Prohibited goods Ministry of Agriculture Decision No. 1/16, dated 09/04/79
0809 All items Prohibited goods Ministry of Agriculture Decision No. 1/16, dated 09/04/79
0810 All items Prohibited goods Ministry of Agriculture Decision No. 1/16, dated 09/04/79
0811 All items Prohibited goods Ministry of Agriculture Decision No. 1/16, dated 09/04/79
0812 All items Prohibited goods Ministry of Agriculture Decision No. 1/16, dated 09/04/79
0813 All items Prohibited goods Ministry of Agriculture Decision No. 1/16, dated 09/04/79
0814 All items Prohibited goods Ministry of Agriculture Decision No. 1/16, dated 09/04/79
290930 Anithol, anise essence and fennel
essenceProhibited goods Decision No. LR 363, dated 14/12/40
121190 Cannabis; Coca leaves Permit Law on narcotics, dated 18/06/46 Ministry of Public Health
130190 Natural gums and oleoresins
derived from hashPermit Law on narcotics, dated 18/06/46 Ministry of Public Health
130211 Opium Permit Law on narcotics, dated 18/06/46 Ministry of Public Health
130219 Narcotics of plant origin Permit Law on narcotics, dated 18/06/46 Ministry of Public Health
271112 Liquefied propane Permit Decision No. 76 (Ministry of Energy and Water), dated 27/04/81 Ministry of Energy and Water
271113 Liquefied butane Permit Decision No. 76 (Ministry of Energy and Water), dated 27/04/81 Ministry of Energy and Water
292520 Permit Law on narcotics, dated 18/06/46 Ministry of Public Health
293910 Alkaloids of opium and their
derivatives; salts thereofPermit Law on narcotics, dated 18/06/46 Ministry of Public Health
293990 Cocaine and its salts Permit Law on narcotics, dated 18/06/46 Ministry of Public Health
282911 Sodium chlorates Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Ministry of Interior
282919 Potassium chlorates Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Ministry of Interior
28299090 Potassium perchlorates;
Ammonium perchloratesAdvance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Ministry of Interior
283429 Sodium nitrates; Barium nitrates Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Ministry of Interior
28380010 Mercury fulminates Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Ministry of Interior
28500010 Lead azides Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Ministry of Interior
28500010 Diazol Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Ministry of Interior
29029090 Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Ministry of Interior
250300 Sulphur Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Ministry of InteriorWT/ACC/LBN/3
Page 213HS Description Measure Legal Administration
280200 Sulphur Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Ministry of Interior
280610 Hydrochloric acid Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Ministry of Interior
280700 Sulphuric acid Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Ministry of Interior
280800 Nitric acid Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Ministry of Interior
29042010 Trinitrotoluene Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Ministry of Interior
29042090 Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Ministry of Interior
902000 Protective masks used in war Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval of the Army Command and the
Council of Ministers
930100 All items Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval of the Army Command and the
Council of Ministers
930200 All items Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval of the Army Command and theCouncil of Ministers
930310 All items Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Ministry of Interior
930320 All items Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Ministry of Interior
930330 All items Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Ministry of Interior
930390 All items Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Ministry of Interior
290890 Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Ministry of Interior
290890 Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Ministry of Interior
290919 Nitroether Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Ministry of Interior
290920 Nitroether Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Ministry of Interior
290930 Nitroether Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Ministry of Interior
292090 Nitroglycerine Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval of the Ministry of Interior and the
Ministry of National Defense
292149 Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Ministry of Interior
292159 R.D.X Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Ministry of Interior
292520 Nitroguanidine Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Ministry of Interior
293369 Hexogen Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Ministry of InteriorWT/ACC/LBN/3
Page 214HS Description Measure Legal Administration
310230 Ammonium nitrates containing
more than 34.5% of azoteAdvance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval of the Army Command and theCouncil of Ministers
310250 Sodium nitrates containing more
than 15.5% of azoteAdvance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Ministry of Interior
36010010 All items Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Ministry of Interior
36010090 All items Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Ministry of Interior
360200 Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval of the Ministry of Interior and theMinistry of National Defense
360200 All items Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Ministry of Interior
360300 All items Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Ministry of Interior
360410 All items Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Ministry of Interior
360490 All items Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Ministry of Interior
382490 Curb 60 Jet Stream Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Ministry of Interior
39122090 Nitrocellulose containing 11% or
more of nitrogen; Gun Cotton;
Collodions; Perocellulose
containing 11% or more of
nitrogen; peroxylene containing11% or more of nitrogenAdvance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Ministry of Interior
630790 Bulletproof jackets Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Army Command and the
Council of Ministers
720221 Ferro-silicon Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Ministry of Interior
720229 Ferro-silicon Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Ministry of Interior
760310 Aluminum powders Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Ministry of Interior
760320 Aluminum powders Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Ministry of Interior
810430 Aluminum powders Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Ministry of Interior
85438990 Electric explosives Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Ministry of Interior
871000 All items Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Army Command and theCouncil of Ministers
880211 For military purposes Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Army Command and the
Council of Ministers
880212 For military purposes Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Army Command and the
Council of MinistersWT/ACC/LBN/3
Page 215HS Description Measure Legal Administration
880220 For military purposes Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Army Command and theCouncil of Ministers
880230 For military purposes Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Army Command and the
Council of Ministers
880240 For military purposes Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Army Command and the
Council of Ministers
880260 For military purposes Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Army Command and the
Council of Ministers
880310 Parts of items intended for military
purposesAdvance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Army Command and theCouncil of Ministers
880320 Parts of items intended for military
purposesAdvance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Army Command and the
Council of Ministers
880330 Parts of items intended for military
purposesAdvance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Army Command and the
Council of Ministers
880390 Parts of items intended for military
purposesAdvance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Army Command and the
Council of Ministers
890600 For military purposes Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Army Command and theCouncil of Ministers
930400 All items Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Ministry of Interior
930510 For items of heading No. 9302 Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Army Command and the
Council of Ministers
930510 For items of headings No. 9303 and
9304Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Ministry of Interior
930521 All items Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Ministry of Interior
930529 All items Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Ministry of Interior
93059010 Items of heading No. 9301 Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Army Command and the
Council of Ministers
93059010 For items of heading No. 9304 Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Ministry of Interior
93059090 All items Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Ministry of Interior
930610 All items Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Ministry of Interior
930610 All items Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Ministry of Interior
930621 All items Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Ministry of InteriorWT/ACC/LBN/3
Page 216HS Description Measure Legal Administration
930621 All items Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Ministry of Interior
930629 All items Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Ministry of Interior
930629 All items Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Ministry of Interior
930630 All items Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Army Command and theCouncil of Ministers
930690 All items Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Army Command and theCouncil of Ministers
930700 All items Advance permit Decree Law No. 137, dated 12/06/59 Ministry of Economy and Trade upon
approval pf the Army Command and the
Council of Ministers
293100 Organic mercury compounds Visa Law on Practising of the profession of Pharmacy No. 367, dated
01/08/94Department of Importation and
Exportation of medicines
0101 All items Health Certificate or Visa Ministry of Agriculture Decision No. 1/466 (amended), dated
02/12/67; Decision No. 1/96 (Ministry of Agriculture), dated17/04/68Service of veterinary quarantine
0102 All items Health Certificate or Visa Ministry of Agriculture Decision No. 1/466 (amended), dated
02/12/67; Decision No. 1/96 (Ministry of Agriculture), dated
17/04/68Service of veterinary quarantine
0103 All items Health Certificate or Visa Ministry of Agriculture Decision No. 1/466 (amended), dated
02/12/67; Decision No. 1/96 (Ministry of Agriculture), dated
17/04/68Service of veterinary quarantine
0104 All items Health Certificate or Visa Ministry of Agriculture Decision No. 1/466 (amended), dated
02/12/67; Decision No. 1/96 (Ministry of Agriculture), dated
17/04/68Service of veterinary quarantine
0105 All items Health Certificate or Visa Ministry of Agriculture Decision No. 1/466 (amended), dated
02/12/67; Decision No. 1/96 (Ministry of Agriculture), dated17/04/68Service of veterinary quarantine
0106 All items Health Certificate or Visa Ministry of Agriculture Decision No. 1/466 (amended), dated
02/12/67; Decision No. 1/96 (Ministry of Agriculture), dated
17/04/68Service of veterinary quarantine
0201 All items Health Certificate or Visa Ministry of Agriculture Decision No. 1/466 (amended), dated
02/12/67; Decision No. 1/96 (Ministry of Agriculture), dated
17/04/68Service of veterinary quarantine
0202 All items Health Certificate or Visa Ministry of Agriculture Decision No. 1/466 (amended), dated
02/12/67; Decision No. 1/96 (Ministry of Agriculture), dated
17/04/68Service of veterinary quarantine
0203 All items Health Certificate or Visa Ministry of Agriculture Decision No. 1/466 (amended), dated
02/12/67; Decision No. 1/96 (Ministry of Agriculture), dated17/04/68Service of veterinary quarantine
0204 All items Health Certificate or Visa Ministry of Agriculture Decision No. 1/466 (amended), dated
02/12/67; Decision No. 1/96 (Ministry of Agriculture), dated
17/04/68Service of veterinary quarantine
0205 All items Health Certificate or Visa Ministry of Agriculture Decision No. 1/466 (amended), dated
02/12/67; Decision No. 1/96 (Ministry of Agriculture), dated
17/04/68Service of veterinary quarantineWT/ACC/LBN/3
Page 217HS Description Measure Legal Administration
0206 All items Health Certificate or Visa Ministry of Agriculture Decision No. 1/466 (amended), dated
02/12/67; Decision No. 1/96 (Ministry of Agriculture), dated17/04/68Service of veterinary quarantine
0207 All items Health Certificate or Visa Ministry of Agriculture Decision No. 1/466 (amended), dated
02/12/67; Decision No. 1/96 (Ministry of Agriculture), dated
17/04/68Service of veterinary quarantine
0208 All items Health Certificate or Visa Ministry of Agriculture Decision No. 1/466 (amended), dated
02/12/67; Decision No. 1/96 (Ministry of Agriculture), dated
17/04/68Service of veterinary quarantine
0209 All items Health Certificate or Visa Ministry of Agriculture Decision No. 1/466 (amended), dated
02/12/67; Decision No. 1/96 (Ministry of Agriculture), dated
17/04/68Service of veterinary quarantine
0210 All items Health Certificate or Visa Ministry of Agriculture Decision No. 1/466 (amended), dated
02/12/67; Decision No. 1/96 (Ministry of Agriculture), dated17/04/68Service of veterinary quarantine
0301 All items Health Certificate or Visa Ministry of Agriculture Decision No. 1/466 (amended), dated
02/12/67; Decision No. 1/96 (Ministry of Agriculture), dated
17/04/68Service of veterinary quarantine
0302 All items Health Certificate or Visa Ministry of Agriculture Decision No. 1/466 (amended), dated
02/12/67; Decision No. 1/96 (Ministry of Agriculture), dated
17/04/68Service of veterinary quarantine
0303 All items Health Certificate or Visa Ministry of Agriculture Decision No. 1/466 (amended), dated
02/12/67; Decision No. 1/96 (Ministry of Agriculture), dated
17/04/68Service of veterinary quarantine
0304 All items Health Certificate or Visa Ministry of Agriculture Decision No. 1/466 (amended), dated
02/12/67; Decision No. 1/96 (Ministry of Agriculture), dated17/04/68Service of veterinary quarantine
0305 All items Health Certificate or Visa Ministry of Agriculture Decision No. 1/466 (amended), dated
02/12/67; Decision No. 1/96 (Ministry of Agriculture), dated
17/04/68Service of veterinary quarantine
0306 All items Health Certificate or Visa Ministry of Agriculture Decision No. 1/466 (amended), dated
02/12/67; Decision No. 1/96 (Ministry of Agriculture), dated
17/04/68Service of veterinary quarantine
0307 All items Health Certificate or Visa Ministry of Agriculture Decision No. 1/466 (amended), dated
02/12/67; Decision No. 1/96 (Ministry of Agriculture), dated
17/04/68Service of veterinary quarantine
0401 All items Health Certificate or Visa Ministry of Agriculture Decision No. 1/466 (amended), dated
02/12/67; Decision No. 1/96 (Ministry of Agriculture), dated17/04/68Service of veterinary quarantine
0402 All items Health Certificate or Visa Ministry of Agriculture Decision No. 1/466 (amended), dated
02/12/67; Decision No. 1/96 (Ministry of Agriculture), dated17/04/68Service of veterinary quarantine
0403 All items Health Certificate or Visa Ministry of Agriculture Decision No. 1/466 (amended), dated
02/12/67; Decision No. 1/96 (Ministry of Agriculture), dated
17/04/68Service of veterinary quarantine
0404 All items Health Certificate or Visa Ministry of Agriculture Decision No. 1/466 (amended), dated
02/12/67; Decision No. 1/96 (Ministry of Agriculture), dated
17/04/68Service of veterinary quarantine
0405 All items Health Certificate or Visa Ministry of Agriculture Decision No. 1/466 (amended), dated
02/12/67; Decision No. 1/96 (Ministry of Agriculture), dated
17/04/68Service of veterinary quarantineWT/ACC/LBN/3
Page 218HS Description Measure Legal Administration
0406 All items Health Certificate or Visa Ministry of Agriculture Decision No. 1/466 (amended), dated
02/12/67; Decision No. 1/96 (Ministry of Agriculture), dated17/04/68Service of veterinary quarantine
0407 All items Health Certificate or Visa Ministry of Agriculture Decision No. 1/466 (amended), dated
02/12/67; Decision No. 1/96 (Ministry of Agriculture), dated
17/04/68Service of veterinary quarantine
0408 All items Health Certificate or Visa Ministry of Agriculture Decision No. 1/466 (amended), dated
02/12/67; Decision No. 1/96 (Ministry of Agriculture), dated
17/04/68Service of veterinary quarantine
0409 All items Health Certificate or Visa Ministry of Agriculture Decision No. 1/466 (amended), dated
02/12/67; Decision No. 1/96 (Ministry of Agriculture), dated
17/04/68Service of veterinary quarantine
0410 All items Health Certificate or Visa Ministry of Agriculture Decision No. 1/466 (amended), dated
02/12/67; Decision No. 1/96 (Ministry of Agriculture), dated17/04/68Service of veterinary quarantine
0502 All items Health Certificate or Visa Ministry of Agriculture Decision No. 1/466 (amended), dated
02/12/67; Decision No. 1/96 (Ministry of Agriculture), dated
17/04/68Service of veterinary quarantine
0503 All items Health Certificate or Visa Ministry of Agriculture Decision No. 1/466 (amended), dated
02/12/67; Decision No. 1/96 (Ministry of Agriculture), dated
17/04/68Service of veterinary quarantine
0504 All items Health Certificate or Visa Ministry of Agriculture Decision No. 1/466 (amended), dated
02/12/67; Decision No. 1/96 (Ministry of Agriculture), dated
17/04/68Service of veterinary quarantine
0505 All items Health Certificate or Visa Ministry of Agriculture Decision No. 1/466 (amended), dated
02/12/67; Decision No. 1/96 (Ministry of Agriculture), dated17/04/68Service of veterinary quarantine
0506 All items Health Certificate or Visa Ministry of Agriculture Decision No. 1/466 (amended), dated
02/12/67; Decision No. 1/96 (Ministry of Agriculture), dated
17/04/68Service of veterinary quarantine
0507 All items Health Certificate or Visa Ministry of Agriculture Decision No. 1/466 (amended), dated
02/12/67; Decision No. 1/96 (Ministry of Agriculture), dated
17/04/68Service of veterinary quarantine
0508 All items Health Certificate or Visa Ministry of Agriculture Decision No. 1/466 (amended), dated
02/12/67; Decision No. 1/96 (Ministry of Agriculture), dated
17/04/68Service of veterinary quarantine
0509 All items Health Certificate or Visa Ministry of Agriculture Decision No. 1/466 (amended), dated
02/12/67; Decision No. 1/96 (Ministry of Agriculture), dated17/04/68Service of veterinary quarantine
0510 All items Health Certificate or Visa Ministry of Agriculture Decision No. 1/466 (amended), dated
02/12/67; Decision No. 1/96 (Ministry of Agriculture), dated17/04/68Service of veterinary quarantine
0511 All items Health Certificate or Visa Ministry of Agriculture Decision No. 1/466 (amended), dated
02/12/67; Decision No. 1/96 (Ministry of Agriculture), dated
17/04/68Service of veterinary quarantine
1601 All items Health Certificate or Visa Ministry of Agriculture Decision No. 1/466 (amended), dated
02/12/67; Decision No. 1/96 (Ministry of Agriculture), dated
17/04/68Service of veterinary quarantine
1602 All items Health Certificate or Visa Ministry of Agriculture Decision No. 1/466 (amended), dated
02/12/67; Decision No. 1/96 (Ministry of Agriculture), dated
17/04/68Service of veterinary quarantineWT/ACC/LBN/3
Page 219HS Description Measure Legal Administration
1603 All items Health Certificate or Visa Ministry of Agriculture Decision No. 1/466 (amended), dated
02/12/67; Decision No. 1/96 (Ministry of Agriculture), dated17/04/68Service of veterinary quarantine
1604 All items Health Certificate or Visa Ministry of Agriculture Decision No. 1/466 (amended), dated
02/12/67; Decision No. 1/96 (Ministry of Agriculture), dated
17/04/68Service of veterinary quarantine
1605 All items Health Certificate or Visa Ministry of Agriculture Decision No. 1/466 (amended), dated
02/12/67; Decision No. 1/96 (Ministry of Agriculture), dated
17/04/68Service of veterinary quarantine
2301 All items Health Certificate or Visa Ministry of Agriculture Decision No. 1/466 (amended), dated
02/12/67; Decision No. 1/96 (Ministry of Agriculture), dated
17/04/68Service of veterinary quarantine
2309 All items Health Certificate or Visa Ministry of Agriculture Decision No. 1/466 (amended), dated
02/12/67; Decision No. 1/96 (Ministry of Agriculture), dated17/04/68Service of veterinary quarantine
4101 All items Health Certificate or Visa Ministry of Agriculture Decision No. 1/466 (amended), dated
02/12/67; Decision No. 1/96 (Ministry of Agriculture), dated
17/04/68Service of veterinary quarantine
4102 All items Health Certificate or Visa Ministry of Agriculture Decision No. 1/466 (amended), dated
02/12/67; Decision No. 1/96 (Ministry of Agriculture), dated
17/04/68Service of veterinary quarantine
4103 All items Health Certificate or Visa Ministry of Agriculture Decision No. 1/466 (amended), dated
02/12/67; Decision No. 1/96 (Ministry of Agriculture), dated
17/04/68Service of veterinary quarantineWT/ACC/LBN/3
Page 220
ANNEX 11
TARIFF EXEMPTIONS
ARTICLES 295-320 OF THE CUSTOMS LAW OF 2000
Section Four - On Exemptions and Privileges
Chapter One – General Provisions
Article 295:
All goods imported to Lebanon shall be subject to at least 5  per cent  rate of duty of the value
of such goods.
The following goods shall be excluded from the provisions of paragraph (1) and shall be
eligible for total exemptions:
- Goods imported for the account of authorities mentioned in Articles 296,297,298,299 and 300 or
in Articles 316,317,318,319 of the present law.
- Grants imported for public administrations, public institutions and municipalities.
The following goods shall be excluded from the provisions of paragraph (1) of this Article
and shall be eligible for total exemption or for part ial exemption at a rate lower than the minimum rate
stated above:
Goods eligible for total exemption or for partia l exemption at a rate lower than the minimum
rate stated above, under the provisions of agreements concluded between Lebanon and some foreigninstitutions as well as international bilateral or  plurilateral agreements concluded between Lebanon
and other parties.
Goods eligible for exemptions or subject to a duty rate lower than the minimum rate stated
above in the Customs tariff.
Chapter Two – Exemptions Granted to the President of the Republic
Article 296:
Goods and effects imported for the Lebanese presidential residence or in the name of the
President of the Republic shall be exempted from customs duties.
Chapter Three –Exemptions and Privileges Gr anted to the United Nations Organization
Article 297:
Goods imported for the official use of the U.N shall be exempt from import and export duties,
however these duty-exempt goods cannot be sold in Lebanon except after due duties are properly
settled and following approval of the relevant authority.
Privileges and immunities granted to accredited diplomats as for their personal belongings,
shall be eligible for the representatives of members in the Main and Secondary Bodies within theUnited Nations, and during conferences held by the U.N as long as they are on duty or during their
trips to attend a meeting and on their return there from.WT/ACC/LBN/3
Page 221
The said representatives within the United Nations Organization consist of delegates, assistant
delegates, consultants, technical experts and secretaries of delegations.
United Nations employees shall have the right to import their household furnishings free of
duty, provided that the import occurs immediately at the beginning of their terms of office and that
they abide by the regime in force if they desire to abandon these house hold goods in part or in full.
Chapter Four – Diplomatic and Consular Exemptions and Privileges
Article 298:
Articles imported in the name of foreign countries Representatives (other than Lebanese and
Honorary) mentioned hereafter, for their personal use or for the use of members of their families, shall
be exempted from opening and inspection procedures pursuant to the conditions and rules prescribed
in Article 307 of the present Law:
- Heads of Diplomatic Delegations, consultants, secretaries, and diplomatic attaché.
- Technical attaché and assistant military attaché of all Arms provided that the Head of The
Delegation nominates them and they get the approval of the Ministry of Foreign Affairs and
Immigrants.
- General Consuls, Consuls, Consuls Deputies, provided that the number of persons entitled to the
exemption does not exceed two in the Capital and one in other cities.
Each of the above-mentioned persons shall be entitled to import one vehicle free         of duty;
However the Head of the Delegation shall be entitled to import more than one duty-exempt vehicle
that must be in his own possession.
Articles imported free of duty under the provisions of paragraph (1) of this Article, shall be
consistent with the real personal needs of the Representatives of the concerned foreign countries. The
Higher Council of Customs shall, as deemed necessary, determine the maximum quantitative limitsfor certain types of imports upon the proposal of a committee formed by representatives from the
Ministry of Foreign Affairs and the Customs Administration.
Article 299:
New personal belongings, furniture and home appliances imported for the account of
Consulates and diplomatic employees who do not qualify for tariff exemptions, shall be exempted asfollows:
Import must occur within 3 months as from the date of arrival of the claimant to Lebanon,
however the Ministry of Foreign Affairs shall have the right to extend this period to 6 months at most,
in some special cases that shall be evaluated by the Ministry of Foreign Affairs,
The exemption claim shall be approved and ratified by the Head of The Delegation or the
relevant Consulate.
Article 300:
The following items shall be exempted from customs duties pursuant to the provisions of
Article 304 and paragraph (1) of Article 307:
First: Vehicles intended for the official use of Embassies or Commissariats, the number of
which shall be two, this number can however be extended by a decision of the Higher Council ofWT/ACC/LBN/3
Page 222
Customs on the proposal of the Minister of Foreign Affairs and upon approval of The Council of
Ministers.
Second: Construction materials intended for the construction or restoration of Embassies or
Commissariats, except materials similar to national products determined by the Minister of Industry
decision.
Third: Cultural, scientific or social movies provided that they are not shown in public or
private halls for operation purposes.
Fourth: Imported Stamps, official papers, flags, stationers, Commissariats and Consulates
furniture, medals and badges. The Ministry of Foreign Affairs shall determine the extent of this
article.
Article 301:
The Higher Council of Customs shall grant exemptions specified in Articles 298, 299 and 300
upon receiving applications enclosing recommendation from the Ministry of Foreign Affairs. Thebeneficiary of the provisions of Articles 298, 299 shall enjoy the exemption, as of the beginning of his
term of office at his official station in Lebanon.
Article 302:
Articles exempted under the provisions of this section shall not be disposed of for a purpose
other than the one for which the exemption was granted and must not be transferred to someone elseexcept after the Customs Administration is notified and customs duties due on them are settled in
accordance with the state and value of such articles at the date of transfer. Furthermore, the
beneficiary shall not be allowed to deliver such article to someone else except after he carries out
necessary Customs formalities.
Excluding vehicles and on reciprocity basis, Customs duties and other charges and taxes shall
not be due on Articles and items, if the beneficiary from the exemption disposed of the exempted
items three years after their withdrawal from the Customs Department.
Article 303:
Pursuant to the exception laid forth in Paragraph (2) below, transferred vehicles which are
qualified for exemption in accordance with the provisions of Articles 296, 297 and 300 shall bedutiable at the rates of duties applicable and considering the value of the vehicle at the date of
transfer.
The vehicle exempted pursuant to Provisions of Article 298, must not be transferred under the
provisions of Article 304, before the elapse of three years as from the date of registration of its
exemption declaration except as follows:
At the termination of the assignment of the diplomatic or Consular employee who is qualified
for the exemption in the country.
If the vehicle is damaged by an accident and rendered unfit for the use of the diplomatic and
consular employees after the registration of its exemption declaration.
In any one case the vehicle is dutiable at the rates of duty and on the basis of the value of the
car at the date of transfer.WT/ACC/LBN/3
Page 223
When the sale is made between a Consular or a diplomatic employee and a counterpart,
provided that the transferee is qualified for the exemption if it’s an exempt-car, otherwise general
provisions governing this matter shall be applied.
Should the vehicle be transferred three years after the registration of its exemption
declaration, it shall be dutiable at the applicable rates of duty and considering the value of the car at
the date of transfer.
Vehicles of accredited Heads of diplomatic delegations who leave Lebanon for good shall be
duty-exempted, provided that three years have elapsed since the vehicles have entered Lebanon, on
the basis of reciprocity and on conditions specified in Article 304 below.
Administrative employees whose vehicles were qualified for temporary entry, may after the
elapse of the allowable time limits or at the termination of their assignments due to transfer or any
other reason, transfer such vehicles to people qualified for exemption, re-export them or pay full
duties and taxes due on them according to the rate of duty and to the regulations in force at the date ofregistration of the declaration of their submission to consumption.
Article 304:
 Privileges and exemptions prescribed in this chapter shall not be granted to diplomatic or
consular delegations or their members unless the Laws of their countries of origin grant equal or
better privileges and exemptions to Lebanese delegations and their members.  Otherwise, privilegesand exemptions shall be granted within the limits applied in the concerned country.
Article 305:
 Each diplomatic or consular employee or whom ever works within the diplomatic or consular
delegations, already entitled to any exemption under this law, shall submit to the Customs
Administration, via the Ministry of Foreign Affair s, upon his transfer from Lebanon, a list of his
household and personal effects and the vehicle that he has brought in, to obtain an exit permit.  The
customs shall examine the matter, as deemed necessary, only upon notification of the Ministry of
Foreign Affairs.
Article 306:
Heads of Lebanese Diplomatic Delegations shall have the right to import only one vehicle
free of duty at the expiration of their terms of office and on their decisive return to Lebanon or at their
transfer to the Central Administration at the Ministry of Foreign Affairs according to the Provisions of
Article 22 of the Law issued by virtue of Decree  No. 1306 of 18/6/1971 (Ministry of Foreign Affairs
Regime), provided that their terms of office abroad amounts to at least 15 years, and that they had
exercised an assignment of Ambassadors or Head of Delegations for at least 5 years. In addition thevehicle must have been in its owner’s possession abroad prior to his departure.
Subject to the provisions of Paragraph (1) of this article, the beneficiary should promise to
keep the vehicle on which he claims the exemption, in his own use for at least three years, and to
notify the Customs in case he transfers the vehicle to someone else after the elapse of this period, for
any reason whatsoever, in order to levy duty on it according to its value and to rates of duty in effect
at the date of transfer.
The Director General of Customs shall specify the terms of implementation of this Article.WT/ACC/LBN/3
Page 224
Chapter Five – Common Provisions for Chapters Three and Four:
Article 307:
Customs duty exemptions shall be granted in accordance with the following general
conditions and rules:
Merchandises shall be shipped upon bills of lading for the account of the beneficiary or must
have been bought from a public, private or specialized warehouse or from a duty free zone.
The person who benefits from customs exemptions and facilities shall be exclusively
occupied with his function; hence he does not have the right to carry out any other activity or to be
directly or indirectly involved in trade.
Goods qualified for exemptions shall be subject to all customs formalities and to inspection
procedures, unless otherwise provided.
Chapter Six – Military Exemptions
Article 308:
Firearms, ammunitions, apparels, transportation devices, fuel and oil imported for the account
of the Army, Internal Forces, General Security, Security Forces, Customs Police, Parliament Police,
as well as the Civil Defense and Fire Department s within municipalities and municipalities union
must be duty-exempt. However Food products and goods similar to national products specified by a
decision of the Minister of Industry shall be excluded from the provisions of this Article.
The provisions of paragraph (1) of Article 303 shall apply to vehicles imported free of duty
according to the provisions of the previous Paragr aph when their owners transfer them to someone
else.
Chapter Seven – Import Documents
Article 309:
Should the exemption be granted in the form of import documents, the Higher Council of
Customs, following consultation with the Director General of Customs specifies the conditions for the
issuance and the use of these documents.
Chapter Eight – Other Articles Eligible for Exemptions
First: Fire Pumps and Railway Fixture and Fittings
Article 310:
The following goods shall be eligible for customs duty exemptions in accordance with Article
295 of this law:
Fire pumps imported by public institutions and administrations and municipalities.
Railway fixtures and fittings intended for the operation thereof, and vehicles intended for the
transport of people (buses) and parts and accessories thereof imported by the Railway and Public
Transport Department, under the conditions sp ecified by the Customs Department, following
consultation with the Director General of Customs.WT/ACC/LBN/3
Page 225
All cars, vehicles, equipments, materials, accessories, and spare parts imported by public
administrations and institutions and municipalities or granted to them for fire fighting and rescue
purposes, under the conditions specified by the Hi gher Council of Customs, following consultation
with the Director General of Customs.
Second: Foreign Archeological Missions
Article 311:
Foreign archaeological missions may import under the duty-free exemption certain materials
used for their works (photographic instruments and apparatus, gypsum etc…), in accordance with the
provisions of Article 295 of this Law, by virtue of administrative decisions issued by the Higher
Council of Customs, following consultation with the Director General of Customs.
Third: Aviation Companies and Aviation Training Clubs
Article 312:
The following goods shall be imported under the duty-free exemption in accordance with the
provisions of Article 295 of this law:
- Airplanes of officially licensed aviation companies.
- Airplanes of authorized Lebanese aviation training clubs.
- Spare parts of airplanes, fittings and accessories of all kinds, used for airplanes restoration within
the borders of Lebanese airports and imported by:
- National aviation companies officially licensed, foreign aviation companies and authorized
aviation-training clubs.
- Authorized companies specialized in the maintenance and repair of Airplanes of the aviation
companies and clubs.
- Equipments used within the premises of Lebanese airports, as well as special apparatus and
technical accessories used for the maintenance and repair of airplanes within the borders of these
airports, and which are imported by the national aviation companies that are officially licensed,
Lebanese training clubs officially acknowledged, aviation companies of the countries signatories
to the Chicago Understanding Of Civil Aviation on the 7th of December 1944, concerning the
International Civil Aviation, as well as maintenance and repair companies mentioned inArticle (C) above.
The Customs Department shall specify the term s of application of the exemption mentioned
in this Article, following consultation with the Director General of Customs.
Fourth: Furniture of Vessels Registered in Lebanon
Article 313:
In accordance with the provisions of Article 295 of this Law, duty exemptions shall apply to
the furnishings of long distance vessels the load of which exceeds 500 hundred maritime tons,
designated to be registered at a Lebanese port according to the Law of 21 December 1954 under the
conditions specified by the Higher Council of Customs, following consultation with the Director
General of Customs.WT/ACC/LBN/3
Page 226
Fifth: Museums and Fine Arts Institutions
Article 314:
In accordance with the provisions of Article 295 of this Law, customs duties exemptions shall
apply to antiques of more than 100 years of age imported by governmental museums and officially
acknowledged museums and those imported by fine arts institutions for instructional purposes,
provided that the obligations and guarantees found by the Higher Council of Customs to be due, arefulfilled.
Sixth: Imports for the Administration and Operation of the Port of Beirut
Article 315:
In accordance with the provisions of Article 295 of this Law, customs duty exemptions shall
apply to equipments, fixtures, fittings and installations imported for the administration and operation
of the Port of Beirut and intended for use within the port territory.
Chapter nine - Personal Belongings, Household Effects and Items of Non-commercial Value
Article 316:
Total exemption shall apply to the following goods under the conditions prescribed in
paragraph (2) below:
- Clothes, apparel items and lug gages acquired for personal use.
- Outfits of foreign students registered in Lebanon (Clothes and linen goods of all kinds) including
married students arriving with their families to reside in Lebanon for high education purposes.
The exemption shall apply to home appliances of married students.
- Trousseau including clothes and linen goods of persons arriving to reside in Lebanon, although
new, provided that one of the spouses resides in Lebanon.
- Home appliances of all kinds used in normal housing and which are imported by citizens
returning for good to Lebanon, or by foreigners coming to Lebanon for residence purposes.
- Personal belongings, furniture and house hol d effects brought in Lebanon by employees of
Lebanese foreign diplomatic corps returning at the termination of their official assignments
abroad.
- Items received from a family member legacy.
- Paraphernalia.
- Personal musical instruments.
The above-mentioned articles must have been in use except trousseaus and legacies,
mentioned here above, they should also match the status of their owners.
The Director General of Customs shall specify the terms of implementation of this Article, he
shall also determine in coordination with the Ministry of Foreign Affairs, the conditions of
exemptions as concerns foreign diplomatic corps employees who return to Lebanon.
Article 317:
The following shall be qualified for total exemptions:
- Samples of non-commercial description, personal dispatches and occasional gifts, within limits
specified by the Higher Council of Customs, after consulting the Director General of Customs.WT/ACC/LBN/3
Page 227
- New items and things acquired for personal use such as cameras, watches and telephone sets, as
well as tobaccos, alcoholic beverages, perfumes and drugs that accompany a foreign traveller
coming to Lebanon, within the limits and rules specified by the Higher Council of Customs, upon
approval of the Director General of Customs.
Chapter ten –Supplies for Certain Means of Transport
Article 318:
Following consultation with the Director General of Customs, the Higher Council of Customs
shall specify the conditions under which exemptions are granted, if need be, to certain supplies or
petroleum products of vessels of war and commercial vessels of more than 150 net maritime tons
whether of foreign or domestic origin, as well as new imported vehicles and trucks in transit, airplanes
of national official airlines and foreign civil airplanes on reciprocity basis.
Chapter eleven – Re-exported Goods
Article 319:
The Higher Council of Customs, following consultation with the Director General of customs,
shall specify the conditions under which total exemptions are granted to re –exported goods explicitly
proven to be of Lebanese origin, and the previous export of which is proved to date back to no more
than two years in principal. The said council shall also determine the conditions required to grant the
same treatment, exceptionally, to some goods or packages marked or labelled to indicate that theywere made in Lebanon after duties are paid on them, and which are forwarded within the same period,
after they are being re-exported abroad.
Chapter twelve – Repressive Provisions
Article 320:
Any violation of the provisions of this Law shall be sanctioned by the penalties prescribed in
Article 421 of this Law.
__________