There are two types of permits for the temporary entry of goods into Lebanon. Customs grants a regular temporary entry permit to foreign products that will be manufactured or under processing in Lebanon and then re-exported from Lebanon or displayed in free zones. As noted in Article 268 of the Lebanese Customs Law, this permit is valid for six months and is renewable, provided that the total period shall not be for more than two years.
The Director General of Customs may also grant a special temporary entry permit for a range of products intended for temporary use. However, the period of the permit is limited to three months. Goods subject to the special permit, as noted in Article 278 of the Lebanese Customs Law, may include the following:
- Equipment and machinery used in public works, archeology, cinema, and journalism;
- Items intended or used for maintenance and repair;
- Items temporarily imported for display or use in public or private exhibitions, seasonal fairs, forums, theaters, artistic shows, and playgrounds;
- Jewelry and ornaments intended for display in public exhibitions ;
- Empty containers or packages to be filled in Lebanon and re-exported or full containers or packages to be emptied in Lebanon and then re-exported
The products mentioned above may be temporarily imported for a period of six months by using “Admission Temporaire/Temporary Admission” (ATA) procedure rather than regular entry declarations.
In addition, foreigners and Lebanese citizens whose place of residence is outside Lebanon may benefit from temporary entry for their personal effects and cars in accordance with Articles 282 and 283 of the Lebanese Customs Law.