FR-MKT · LEBANON · 21 Oct 2026
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Lebanon car import tax: how customs values a used car
Sources checked 20 October 2026.
This page covers one line of the cost: the tax on a used car at Lebanese customs. It explains what value customs uses, which rates apply on top, and where the sources disagree. It isn't customs advice, and the rules change through budget laws. For freight, port and registration, see Landed cost in Beirut. For the full Lebanon rules, see Importing a US auction car into Lebanon.
Step 1: the value customs uses
- Not your invoice. Customs works from the value published for that car in international guides (Blue Book, Super Schwacke list). Lebanese Customs says the guides are revised at least twice a year (customs.gov.lb, checked 20 Oct 2026 · estimate — confirm locally).
- The model, trim and year set it, not the damage. A salvage or flood title doesn't appear in the rule. We found no official rule that lowers the value for damage.
- The official calculator asks for a value "including the purchase price, shipping cost and other costs" (same page). Whether freight is added on top of the guide value isn't explained. Ask your agent which value they will declare.
- Amounts are in LBP, converted at the official 89,500 LBP per USD (BdL, accessed 19 Oct 2026 · estimate — confirm locally).
Is there an official 2026 car customs list (PDF)?
People search for "lebanon car customs 2026 pdf". Here is what we found (checked 20 Oct 2026):
- The official basis is the guides, not a Lebanese list. Lebanese Customs says it values used cars from values in international publications (Blue Book, Super Schwacke list), revised at least twice a year (customs.gov.lb, checked 20 Oct 2026). We found no list of values by make and model published by Lebanese Customs on customs.gov.lb. The page's own calculator takes a value you enter.
- The PDFs in search results are clearing agents' tables. One licensed clearing agent's table is dated 04/2026, uses 1 USD = 89,500 LBP, and says it covers customs charges only, excluding clearance, shipping and port fees (hassanbarakat.com, checked 20 Oct 2026 · estimate — confirm locally). A private lookup site, "Lebanese Gomrouk Values", also exists (laurakaram.net, checked 20 Oct 2026). It needs JavaScript, and we didn't verify what its figures include.
- It isn't a price table. These figures are tax amounts or reference values for customs. They aren't what the car is worth, what it sells for in Lebanon, or what you should bid.
- Two tables can disagree, because they include different fees or are dated differently. Use one only as a first check, and get your clearing agent's figure for the exact model, trim and year. FlipRadar doesn't host or copy these PDFs.
Step 2: the three charges on the official page
Step 2: the three charges on the official page.
| # | Charge | Rate | Source |
|---|---|---|---|
| 1 | Customs duty | LBP 500,000 on the first LBP 20 million of value, then 5% above | customs.gov.lb, checked 20 Oct 2026 · estimate — confirm locally |
| 2 | Internal consumption fee | LBP 4,500,000 on the first LBP 20 million, then 45% above | same · estimate — confirm locally |
| 3 | VAT | 11% of (value + duty + consumption fee) | same · estimate — confirm locally |
At 89,500 LBP per USD, LBP 20 million is only about $223 (estimate — confirm locally). So for almost every car, the 5% and 45% apply to nearly the whole reference value.
Step 3: what may come on top (sources disagree)
The 3% fee. A 3% fee on imported goods that are subject to VAT was extended to 31 December 2030 by Budget Law 2026, Article 42 (ALDIC, checked 20 Oct 2026 · estimate — confirm locally). It dates from Budget Law 2019, Art. 59 (PwC, checked 20 Oct 2026). Sources describe it differently, and we haven't picked one:
- Lebanese Customs titles a notice "an additional fee of 3% of the value, as a deposit" (customs.gov.lb, checked 20 Oct 2026; the notice body didn't load).
- ALDIC calls it a "3% fee on imported goods subject to VAT" (ALDIC, checked 20 Oct 2026).
- A customs broker quoted by Waradana calls it an "insurance fee", with VAT added on top (Waradana, checked 20 Oct 2026).
- Lebanon Mirror says it's charged on the customs-approved value (Lebanon Mirror, 7 Sep 2026, checked 20 Oct 2026).
How it's calculated for your car (on which base, with or without VAT, refundable or not): ask your clearing agent. estimate — confirm locally.
The 2025 5% on used cars. The Ministry of Finance's 2025 Citizen Budget says: "For used vehicles and spare parts, the base value is increased by 5% before tax calculation" (Art. 53; MoF, checked 20 Oct 2026). The used-car importers' syndicate reads it as 5% on value plus duty, before VAT (Lebeconomy, checked 20 Oct 2026). We couldn't confirm officially how it applies in 2026, or whether the official calculator includes it. estimate — confirm locally.
Worked example: the official formula on a $10,000 reference value
Illustrative: $10,000 is an example reference value, not a real car's. Rates from customs.gov.lb (checked 20 Oct 2026); 89,500 LBP/USD from BdL (accessed 19 Oct 2026). Tax only: no freight, port, clearing or registration. estimate — confirm locally.
Worked example: the official formula on a $10,000 reference value.
| Line | LBP | ≈ USD |
|---|---|---|
| Reference value | LBP 895,000,000 | $10,000 |
| Customs duty: 500,000 + 5% × (value − 20M) | LBP 44,250,000 | $494 |
| Consumption fee: 4,500,000 + 45% × (value − 20M) | LBP 398,250,000 | $4,450 |
| VAT: 11% × (value + duty + fee) | LBP 147,125,000 | $1,644 |
| Official-page total | LBP 589,625,000 | ≈ $6,588 |
| Possible 3% fee, if charged on the value alone | LBP 26,850,000 | ≈ $300 (base and VAT treatment unconfirmed) |
| 2025 5% base increase | not calculated | method unconfirmed; ask your agent |
Cross-check with a real table. A licensed clearing agent's April 2026 table gives customs fees of about $5,950 for a 2018 Corolla LE and $9,950 for a 2022 Camry SE. It says it covers customs fees only, not clearance, shipping or port fees, and it doesn't say whether the 3% or 5% are included (Hassan Barakat, 04/2026, checked 20 Oct 2026 · estimate — confirm locally). Toyota is a vehicle make, not an auction brand. Agent tables change, so ask for the current one.
Never work out Lebanese tax as a percentage of your hammer price. On a cheap salvage car that will understate it badly.
Age limit: a warning, not a ruling
trade.gov lists "passenger vehicles older than eight years" as a prohibited import into Lebanon (trade.gov, checked 20 Oct 2026 · estimate — confirm locally). We couldn't find the Lebanese legal text. Check the age rule with your clearing agent before you bid.
Put the tax into the free calculator
The live max bid calculator is a free USD worksheet with no account: max bid = resale − repair − buyer fee − transport − title and registration − target profit. It has no customs or tax fields and doesn't know Lebanon. Put your agent's dollar figure for the exact model and year into the Title and registration line, together with registration fees. Freight and port costs go in Transport (see Landed cost in Beirut). Because the tax follows the reference value, it doesn't change as you change your bid.
Want this inside the browser? The FlipRadar Chrome extension version with Market Profiles adds USD-first amounts with LBP alongside, landed cost at your port, a walk-away line, stop-flags for structural, flood and fire damage, and a warning for the 8-year age limit. It's in private beta and not in the Chrome Web Store. The private beta is free. To try it, email hello@theflipradar.com and ask for the private-beta extension.
FlipRadar is not affiliated with, endorsed by, or sponsored by any auction company or Lebanese Customs. FlipRadar isn't a broker or clearing agent.
Next step after customs: Registering an imported car in Lebanon. More guides: all guides.
FAQ
Does Lebanese customs tax a used car on the price I paid?
No. Lebanese Customs says duties and taxes on imported used cars are calculated on values published in international guides such as the Blue Book and the Super Schwacke list, which are updated at least twice a year (customs.gov.lb, checked 20 Oct 2026). A low auction price doesn't lower the tax. Estimate — confirm locally with a licensed clearing agent.
Is there an official 2026 car customs list (PDF) for Lebanon?
We didn't find one. Lebanese Customs says it values used cars from international guides such as the Blue Book and the Super Schwacke list, revised at least twice a year, and we found no list of values by make and model on customs.gov.lb (checked 20 Oct 2026). The PDFs that come up for searches like "lebanon car customs 2026 pdf" are clearing agents' own tables. One dated 04/2026 uses 1 USD = 89,500 LBP and covers customs charges only, not clearing, shipping or port fees (hassanbarakat.com, checked 20 Oct 2026). These are tax figures, not car prices, and not an official list. Estimate — confirm locally with your clearing agent.
What are the rates on an imported used car in Lebanon?
Customs duty is LBP 500,000 on the first LBP 20 million of value and 5% above that. The internal consumption fee is LBP 4,500,000 on the first LBP 20 million and 45% above. VAT is 11% of value plus duty plus consumption fee (customs.gov.lb, checked 20 Oct 2026). Estimate — confirm locally.
What is the 3% fee on imported cars in Lebanon?
A 3% fee on imported goods subject to VAT, extended to 31 December 2030 by Budget Law 2026, Article 42 (ALDIC summary, checked 20 Oct 2026). Sources describe it differently: Lebanese Customs titles it an additional 3% of the value collected as a deposit, ALDIC calls it a fee, and a broker quoted by Waradana calls it an insurance fee with VAT on top. Ask your clearing agent how it's applied to your car. Estimate — confirm locally.
Is there an extra 5% on used cars since 2025?
The Ministry of Finance's 2025 Citizen Budget says that for used vehicles the base value is increased by 5% before tax calculation (Article 53). We couldn't confirm from an official source how this is applied in 2026, or whether the official calculator includes it. Estimate — confirm locally.
Is there an age limit for importing a car into Lebanon?
The US government's trade.gov Lebanon page lists passenger vehicles older than eight years as a prohibited import (checked 20 Oct 2026). We couldn't find the Lebanese legal text. Treat it as a warning and check with your clearing agent before you bid.
Does the FlipRadar calculator include Lebanese customs?
No. The free max bid calculator is a USD worksheet with no customs fields. Get your clearing agent's dollar figure for the exact model and year and enter it in the Title and registration line.
Sources
- Lebanese Customs, used-car fees: http://www.customs.gov.lb/Fees_Car.aspx (checked 20 Oct 2026)
- Lebanese Customs, 3% notice: http://customs.gov.lb/News_Details.aspx?Item_Id=24 (checked 20 Oct 2026; title only)
- Ministry of Finance, Citizen Budget 2025: https://www.finance.gov.lb/en-us/Finance/BI/ABDP/Annual%20Budget%20Documents%20and%20Process/Citizen%20Budget%202025%20en.pdf (checked 20 Oct 2026)
- ALDIC, Budget Law 2026 tax amendments: https://www.aldic.net/budget-law-2026-tax-amendments/ (checked 20 Oct 2026)
- PwC Tax Summaries, Lebanon: https://taxsummaries.pwc.com/lebanon/corporate/other-taxes (checked 20 Oct 2026)
- Waradana: https://waradana.com/english/article/168762-how-is-the-customs-dollar-and-vat-calculated-on-used-cars (checked 20 Oct 2026)
- Lebanon Mirror: https://lbmirror.com/archives/408201 (checked 20 Oct 2026)
- Lebeconomy: https://lebeconomy.com/410895/ (checked 20 Oct 2026)
- Banque du Liban: https://www.bdl.gov.lb/economicandfinancialdatasub.php?code=9&docId=161&filecode=90 (accessed 19 Oct 2026)
- Hassan Barakat, licensed clearing agent, 04/2026: https://hassanbarakat.com/wp-content/uploads/cars042026.pdf (checked 20 Oct 2026)
- Lebanese Gomrouk Values lookup (private): https://laurakaram.net/ (checked 20 Oct 2026)
- trade.gov, Lebanon prohibited imports: https://www.trade.gov/knowledge-product/lebanon-prohibited-restricted-imports (checked 20 Oct 2026)