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One Union Solutions provides the Importer of Record (IOR) service itself, through its own setup in the country. It does not hand the IOR service role to a separate local IOR service company. A licensed customs clearance agent (a person allowed by law to file with Customs) may still file the official declaration as part of our controlled process. Who holds each legal role is explained under What “Importer of Record service” means in Lebanon. We still have to accept each shipment based on the product, the parties, the route and the documents.
An IOR service route can give you a legal importer for a business shipment when the overseas seller or the end customer should not be named as the Lebanese importer. In Lebanon, putting an IOR service name on the shipping papers is not enough. The declaration, the importer or consignee reference, product permits, customs value, origin evidence and end-use screening must all match. The booking check for that reference is under Start with the Lebanon dispatch gate. Product permits are under Check the Lebanon product model. Value and tax are under Lebanon duty, VAT and customs value. The three possible customs results are under Choose the Lebanon customs route.
One Union Solutions checks that chain before the goods leave. We then coordinate the import and the filing steps, and we keep the commercial parties updated. A careful check can reduce avoidable surprises. It is not a clearance or delivery promise. What we handle, what authorities decide, and when we pause or decline are listed under Who handles a Lebanon IOR service shipment, and when we pause or decline.
The usual filing is a detailed customs declaration. The Single Administrative Document (SAD) is the detailed customs declaration format named in current working guidance for Lebanon, and it is often used in the working document pack. The accepted electronic filing process and the supporting papers are confirmed with the filing channel that is allowed to submit. The papers we ask for are listed under Information and documents for a Lebanon IOR service assessment. Lebanon import documents guide.
The dispatch gate is the booking check before the goods leave. The importer name and details must be the same on the commercial invoice, the transport instruction, the carrier manifest (the carrier’s cargo list) and the customs declaration. A recent carrier rule also makes the consignee tax reference a booking check. Check it at the start of the assessment, not after the cargo arrives.
The 13 July 2026 reference-number rule and how to format it come from a Maersk customer advisory. Treat that as evidence for that carrier’s process, then check the rule again with the carrier you actually use. The related Lebanese Customs law change should be checked with the current filing team. Maersk: 2026 consignee tax-reference advisory
Lebanese Customs law talks about importers, authorized agents and licensed customs clearance agents. Under that law, a licensed customs clearance agent or another qualified person may declare the goods. “Importer of Record service” is the business name we use here for the party we accept, and for the controls we use, to manage import responsibility. It does not replace the legal roles on the declaration. We include local terms so buying and logistics teams can recognize the words used by carriers and customs professionals. The signed contract and the accepted declaration data decide who actually holds each role.
A delivery term such as DDP (Delivered Duty Paid) splits commercial duties between seller and buyer. On its own, it does not make a foreign seller allowed to appear as the Lebanese importer. Confirm the IOR service and tax model before you book freight. See the separate guide to DDP delivery terms.
“Import into Lebanon” can mean three different results. The route changes the documents, the security, how much tax you may face, what you may do with the goods, and the evidence needed to close the procedure. Do not choose a temporary or free-zone route only because it looks cheaper. First write down where the equipment will be installed, who will use it, whether it will be changed or used up, and how the procedure will be closed.
The assessment follows a fixed order. If a check fails, the shipment stays on hold while the evidence or the route is corrected. Do not hand a shipment to the carrier only because a commercial deadline is close. The goods leave only after the control checks are complete.
Four questions show the first routing priority. They are a planning screen, not an approval, and they do not replace the IOR service assessment.
If those answers do not raise a special control, the usual review is the product code, origin, customs value, documents and export-control screening.
The first request is light. Send these details through the contact page:
Describe the category, the purpose and whether the goods will stay in Lebanon. Do not add values, serial numbers, model lists, end-user personal data or certificates at this stage. Use of these details follows the privacy policy. Sending these details also counts as consent to use them to assess and reply to the request.
The team then checks whether the service can fit and which control gates are likely. It replies with the next evidence request, or with a reason the route needs to change. Sensitive item-by-item details then move to a secure second stage after we confirm fit:
Do not send the goods until you receive written shipment acceptance and final instructions. Sending a request is not shipment acceptance. No shipment is accepted from the first enquiry alone. Request an IOR Assessment.
The common Lebanon working document pack often includes:
Depending on the importer and the goods, the file can also need origin evidence, proof supporting the exact value or payment, a sales contract, social-security clearance for a commercial establishment, and product-specific permits or certificates. The accepted list is confirmed for each shipment. Lebanon import documents guide.
A brand name or a broad category is not enough. The control decision follows what the model does, whether it has radio, how it will be used, which standards apply, origin and the end user. The regulator names below show who is likely to decide. They do not mean that every product in the group needs the same approval. The check at model level decides the route. Customs clearance is not product approval. One model can trigger more than one control. Hold the goods until that check and any required certificate or permit are confirmed.
For technology cargo, our data-centre logistics team can line up shipping dates with the Lebanon approval work. See also our trade compliance certification support.
We check: the tariff code, customs value, origin, electrical details, condition and any mandatory standard that applies. Prepare: datasheet, model list, manufacturer, power specifications, origin, condition and invoice or packing data.
We check: TRA importer licensing and type-approval classification, including frequency and interface details. Prepare: full model, radio modules, frequency bands, power, existing approvals, manuals and intended network use. importation and type-approval forms
We check: the IRI product-standard route against the LIBNOR mandatory standards that apply. Sampling or document review may apply. Prepare: test reports, certificates, standards list, specifications, labels and manufacturing or origin data. Industrial Research Institute, LIBNOR: standards development and mandatory standards context.
We check: the Ministry of Public Health route for that product and IRI product-standard evidence. Requirements vary by device and origin. Prepare: manufacturer invoice, sterilization evidence where relevant, free-sale or quality certificates, technical file and product classification. Ministry of Public Health
We check: export authorization from the origin country, plus screening of the parties, the end user and the end use. Targeted sanctions related to Lebanon must be treated as different from a ban on the whole country. Prepare: ECCN (Export Control Classification Number) or local export classification if known, technical performance, end-user and end-use statement, parties and licensing evidence. U.S. BIS: Lebanon Commerce Country Chart, U.S. Treasury OFAC: Lebanon-related sanctions
We check: condition, valuation, serial-number trail, warranty or ownership history and any product-specific restriction. We do not assume every used shipment can go. Prepare: serial list, condition report, prior ownership or value evidence, reason for movement and a re-export or return plan if applicable.
A reliable estimate is built from evidence, not from a generic percentage. This page does not publish one Lebanon duty or VAT number for every shipment.
The tariff code drives how duty is measured and can affect restrictions. Preferential treatment (a lower duty because of origin) needs origin evidence that qualifies, and you must follow the relevant origin rules. The country the goods shipped from is not enough on its own.
Lebanese Customs law starts with the transaction value (the price paid or payable) where that value can be used. It then adds items such as:
The invoice must be backed by the commercial evidence.
Import VAT treatment and exemptions depend on the goods and the importer’s position. Published Ministry of Finance web material has different publication dates and can conflict on the headline rate, so the current rate and exemption treatment are checked again for the quote. We never assume that import VAT can be recovered.
The product code, the customs value and the tax treatment remain subject to Customs and other competent authorities. A commercial estimate is not a binding customs ruling. Changes in currency, rate, exemption, surcharge and how authorities apply the rules can change the landed cost (the full cost after duty and tax). It is not responsible to give an “exact landed cost” before the classification, value, origin, route and approval facts are confirmed.
One Union Solutions handles these parts of an accepted Lebanon IOR service shipment:
Related services: global IOR services, freight forwarding and general contact. We do not overrule authorities, promise release, or accept product, value, party or end-use information that we cannot support.
Authorities and regulated parties control these parts:
The overseas seller, shipper and end customer must give accurate information on time and must tell us about changes to model, quantity, value, origin, consignee, end user, use or route. They must not send the goods before written release. The written-acceptance rule sits under Information and documents for a Lebanon IOR service assessment.
A controlled hold is part of delivering IOR service in a compliant way. We pause, redesign or decline the route when the evidence does not support an import we can defend.
The end customer may not need to act as importer, but we can still need its accurate identity, installation site and end use for screening, permits, delivery and audit evidence. “No end-user involvement” is not a responsible promise for every case.
Clearance timing depends on whether the documents are complete, whether the carrier and the manifest accept the shipment, product controls, inspection and authority questions. We can give a plan for that shipment after the assessment. We do not promise a fixed clearance window. Plan transport only after the import route and dispatch checks are approved.
Some of your burning questions answered.
Potentially. One Union Solutions can assess a shipment-specific IOR structure for eligible business equipment. The product, parties, end use, customs route, tax-reference data and approvals must all fit before we confirm acceptance.
No. A licensed clearance agent performs a regulated declaration function. The IOR service covers the wider accountable import structure and control workflow. The roles interact, but one does not automatically replace the other.
The Single Administrative Document is the detailed customs declaration format identified in current operational guidance for Lebanon. The accepted electronic filing workflow and supporting documents are confirmed with the authorized filing channel.
No blanket rule should be applied. Equipment with radio or telecommunications functions needs a TRA classification screen, and importer licensing or model-level type approval may apply. Non-radio IT hardware still needs classification, valuation, origin and any relevant standards checks.
We can build a documented estimate after classification, origin, customs value and exemptions are reviewed. Customs retains the final decision. We do not provide a blanket rate or assume that import VAT is recoverable.
Timing depends on document completeness, carrier/manifest acceptance, product controls, inspection and authority questions. We provide a shipment-specific plan after the assessment, but we do not promise a fixed clearance window.
The end customer may not need to act as importer, but its accurate identity, installation site and end use can still be required for screening, permits, delivery and audit evidence. “No end-user involvement” is not a responsible blanket promise.
Possibly, if the purpose, period, security, identification and re-export plan qualify. Temporary entry is a controlled customs procedure, not an informal way to defer taxes, and it must be discharged correctly.
CREDITS
This page uses main Lebanese authority material where we can access it. It clearly labels carrier or foreign-government support. Sources were reviewed on 8 September 2026. Requirements can change between review and shipment. The current legal text, portal, notice and authority decision control.
Prepared by: One Union Solutions Trade Compliance Editorial Team.
Reviewed by: Wahid Azeem, Trade Compliance Manager.
Source check: 8 September 2026.
Review cadence: every three months, and sooner after an important customs, tax, telecom, standards, sanctions or carrier-rule change.
Corrections: info@oneunionsolutions.com
Important: This page is general service and compliance information. It is not legal, tax or customs advice. We accept a shipment only after a case-specific review and written confirmation. One Union Solutions cannot control classification rulings, valuation adjustments, inspections, licence decisions, customs release, carrier performance or regulatory change. One Union Solutions confirms that it can support a shipment only after the shipment-specific assessment.
