Trade with Lebanon
How you import from and export to Lebanon.
UK-Lebanon association agreement
The UK has signed an association agreement with Lebanon, which is in effect.
This guidance provides information on aspects of trade covered by the UK-Lebanon association agreement. It is for UK businesses trading with Lebanon.
What the agreement includes
This association agreement includes provisions on:
- trade in goods (including provisions on preferential tariffs, tariff rate quotas, rules of origin and sanitary and phytosanitary measures)
- trade in services
- intellectual property
- government procurement
Tariff rates on goods
Tariff rates for bilateral trade in goods between the UK and Lebanon continue as set out in the agreement. However, in some cases, the non-preferential applied rates may, in fact, be lower because of changes in the UK’s Most Favoured Nation tariff schedule.
You can use online tools UK Integrated Online Tariff and check how to export goods to check product-specific and country-specific information on tariffs and regulations that currently apply to UK trade in goods. These tools are regularly updated to reflect any changes.
Tariff rate quotas
Tariff rate quotas in the agreement have been tailored specifically to the UK.
To find out the tariff rate quotas, see table 3 of the parliamentary report.
Rules of origin
Finding the correct rule of origin for export
Depending on the type of good you are seeking to export, in order to claim preferential treatment it will need to be either wholly obtained or sufficiently processed.
To be considered sufficiently processed your good will need to meet the relevant product specific rule (PSR). The PSRs for this agreement use the 2002 version of the Harmonised System (HS) nomenclature. You should apply the PSR for your good using the code in which it was classified under this nomenclature.
In a limited number of cases the code for your good may have changed during HS revisions. We are currently updating our online services to reflect these changes. In the interim correlation tables tracing these changes have been made available by the World Customs Organization and the United Nations.
Claiming preferential rates for your exports from the UK
Unless you are permitted to provide an origin declaration, you will need to fill in a certificate of origin to claim preferential treatment.
The UK continues to use the EUR1 format for movement certificates with trade partners that have mutual FTAs with the EU, including Lebanon. These movement certificates are identical to those previously in use, but the place of origin on the certificate is now marked as the United Kingdom instead of the European Community. EUR1 certificates of origin that have been updated to show the UK are now available from your usual provider, such as the chambers of commerce.
If you previously used the EUR1 form with a mutual EU trading partner, you can use the new EUR1 form that shows the UK as the place of origin.
Using EU materials and processing in your exports to Lebanon
You can use EU materials or processing in your exports to Lebanon. The UK and Lebanon must have fulfilled the necessary requirements set out in the Rules of Origin Protocol. You must also ensure the working or processing you do in the UK goes beyond the minimal operations listed in the agreement and that the other relevant conditions are met.
For example, you cannot simply package or label a product from the EU and export it to Lebanon as a good originating in the UK.
See the list of minimal operations in Article 7 of the Rules of Origin Protocol in the UK-Lebanon trade agreement text.
The ability to consider materials from, or processing carried out in, another country as originating when incorporated into your product is called cumulation.
Using materials and/or processing from other countries in your exports to Lebanon
If both the UK and Lebanon have an agreement with one of the other countries provided for in the Rules of Origin Protocol, you can continue using materials from that country in your exports to Lebanon.
You must ensure that the working or processing you do in the UK goes beyond the minimal operations listed in the agreement and the other relevant conditions are fulfilled.
Sending your goods to Lebanon through the EU and other countries
Goods transited through the EU – and any other country with whom cumulation is applicable – are not subject to the same restrictions as those in transit through other third countries.
For example, you can split a consignment in the EU when exporting goods to Lebanon, provided the goods comprising the consignment have not been entered into free circulation in the EU.
Transit through any other third country is possible provided your goods remain under customs surveillance and do not undergo operations other than unloading, reloading or any operation designed to preserve them in good condition.
Goods in transit and retrospective certificates of origin
If your goods were in transit when the EU-Lebanon association agreement ceased to apply to the UK, you can obtain a retrospective certificate of origin. This shows that the goods originated in the UK and are eligible for preferential terms if your goods arrived on, or within 12 months after, the date the UK-Lebanon association agreement started to apply.
You can get retrospective certificates of origin from your usual provider.
Next steps
Get further guidance on:
- exporting goods from the UK: step by step
- moving goods into, out of, or through Northern Ireland
- rules of origin between the UK and the EU
- using freight forwarders
Businesses can get specialist export help and support from great.gov.uk.
This guidance is for information only. You should consult your legal advisers if you wish to ensure you understand the legal implications of trading for your business.
Contact
If you have queries about trade, contact the Department for Business and Trade (DBT).
Updates to this page
Last updated 1 January 2022 + show all updates
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Added guidance on finding the correct rule of origin for export.
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Updated following a content review.
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Page updated to provide detailed guidance on how to trade with Lebanon from 1 January 2021. This includes information on import tariff rates and rules of origin.
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First published.