CUSTOMS DUTIES: LEBANON TO FRANCE

Overview of Customs Duties from Lebanon to France

When exporting goods from Lebanon to France, your shipments will enter the European Union customs territory and be subject to EU import regulations and tariff classifications. France, as a member state of the European Union, applies the Common Customs Tariff (CCT) and EU-wide import procedures. All goods must be classified according to the Combined Nomenclature system and declared to customs authorities. Understanding the applicable duties, taxes, and documentation requirements is essential for successful cross-border trade between these countries.

General Duty Rates and Import Taxes

The following table outlines key information regarding import taxes and de minimis thresholds applicable to imports into France:

Import Category	Rate/Threshold	Notes
Standard VAT Rate	20%	Applied to the CIF (Cost, Insurance, Freight) value of the order
Reduced VAT - Medicine	2.1%	Applicable to pharmaceutical products
Reduced VAT - Food & Agricultural Products	5.5%	Applicable to eligible food and agricultural goods
Reduced VAT - Selected Services	10%	Applicable to certain service categories
Duty De Minimis Threshold	150 EUR	Imports under this FOB value are not subject to customs duty
Tax De Minimis Threshold	0 EUR	All imports to France are subject to VAT regardless of value
France Low-Value Levy (effective March 1, 2026)	2 EUR per unique HS code	Applied to parcels under 150 EUR from outside the EU
EU Duty Fee (effective July 1, 2025)	3 EUR	Additional fee on low-value imports entering France
Product-Specific Duties	Varies by HS code	Contact our experts for specific product classifications

Required Documentation

Exporters from Lebanon to France must prepare and submit the following documentation:

• Commercial Invoice - Detailing product descriptions, quantities, unit prices, and total value
• Packing List - Specifying contents, weight, and dimensions of each package
• Bill of Lading or Air Waybill - Proof of shipment and transportation details
• Certificate of Origin - Confirming the Lebanese origin of goods
• Combined Nomenclature Classification - Eight-digit tariff codes for all products
• Customs Declaration Form - Completed according to EU customs requirements
• Insurance Certificate - If goods are insured during transit
• Product-Specific Certificates - Such as health certificates, quality certifications, or compliance documentation as required by product type
• VAT Registration Documentation - For business-to-business transactions

Important Regulations and Requirements

• Combined Nomenclature System: All goods must be classified using the EU's eight-digit Combined Nomenclature codes, with additional TARIC subheadings (10 digits total) for complete trade policy information.
• CIF Valuation: Import duties and taxes are calculated on the CIF value (cost, insurance, and freight included), not just the product price alone.
• VAT Collection: The EU uses the Import One-Stop Shop (IOSS) system for VAT collection on cross-border transactions as of July 2021.
• VAT Reverse Charge (B2B): As of January 2022, businesses importing goods must file a reverse charge if they intend to reclaim or deduct VAT on their purchases.
• De Minimis Application: Shipments with FOB values under 150 EUR are exempt from customs duty but remain subject to VAT (tax de minimis is 0 EUR).
• Additional Levies: New low-value levies of 2 EUR per unique HS code (France) and 3 EUR (EU-wide) apply to parcels under 150 EUR from non-EU origins.
• Customs Declaration: All imports must be declared to French customs authorities with proper classification and documentation.

Trade Agreements and Preferential Treatment

Lebanon and France do not currently have a bilateral preferential trade agreement. However, Lebanon benefits from the EU's Generalized System of Preferences (GSP) in certain product categories. Exporters should verify whether their specific products qualify for GSP benefits, which may reduce or eliminate applicable tariff rates. For detailed information on product-specific duty rates, anti-dumping measures, temporary duty suspensions, or other trade policy measures applicable to Lebanese goods, consult the EU's Integrated Tariff database, which is updated daily and searchable by country of origin, Harmonized System code, and product description. For complex shipments or to determine exact duty rates for your specific products, we recommend consulting with customs brokers or trade experts specializing in EU imports.