Shipping from Spain to Lebanon

What you need to know

Customs

Yes. Export declaration in Spain and import clearance with Lebanon's Directorate General of Customs, using the ASYCUDA system.

Documents

• Commercial invoice with description, value and tariff code, and a packing list.
• Export declaration (DUA) filed with the Spanish Tax Agency, which generates the MRN; the exporter needs an EORI number.
• Original commercial invoice in Arabic, French or English. It no longer needs to be legalised at the Embassy of Lebanon, unless the importer asks for it.
• Proof of origin to pay 0% duty: movement certificate EUR.1 from Spanish customs or origin declaration on the invoice (approved exporter, or any exporter if the shipment does not exceed €6,000).
• Certificate of origin from the Chamber of Commerce only for agricultural products or if the importer or customs asks for it.
• Certificate of conformity for household appliances, audio and video equipment, toys, lamps, batteries and chargers (see the note).
• Labelling in Arabic is mandatory; bilingual labels are accepted if they include Arabic.
• Lebanon prohibits the import of products of Israeli origin or from companies with Israeli capital; on the first transaction with a new supplier, customs may ask for a document certifying this.

Taxes at destination

With proof of EU origin, most products pay 0% duty; without it, the Lebanese tariff applies (for example, 20% on tiles). VAT of 11% on the customs value plus the duty, and a clearance fee of 50,000 Lebanese pounds per declaration.

Agreement with the EU

EU-Lebanon Association Agreement, signed in 2002 and in force since 2006. European products have entered duty-free since 1 March 2015, with few exceptions. Origin is governed by Protocol 4 of the agreement, not by the revised Pan-Euro-Mediterranean Convention that the EU has applied with other partners since 2026: the EUR.1 or the origin declaration on the invoice is used, not the EUR-MED.

Transport

Air freight, express courier service and sea freight (ports of Beirut and Tripoli).

Cargo airports

BEY · Beirut

EU sanctions

The EU maintains its 2021 framework of restrictive measures concerning Lebanon, extended until 31 July 2027. In September 2026 no person or entity is on the list, and it does not affect goods. The UN arms embargo also applies: selling arms and related materiel to recipients not authorised by the Lebanese Government or UNIFIL is prohibited. For certain sensitive goods, the contract must include the 'no re-export to Russia' clause of Article 12g of Regulation (EU) 833/2014.