Household and Personal Effects Act
Exemption of Household and furniture
I- Exemption of Customs Duties of used House furniture imported by Lebanese or Foreigner due to the transfer of place of residence.
A) Beneficiaries:
Lebanese returning to Lebanon permanently.
Foreigners staying in Lebanon.
B) Terms and conditions for availing of exemption by Lebanese returning to Lebanon:
The beneficiary should have been residing abroad for a period of no less than three uninterrupted or almost uninterrupted years. The residence abroad must be proved by a certificate issued by the local authorities in the foreign country and legalized by the Lebanese embassy, if any and their return to Lebanon must be permanent.
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