The Ministry of the National Economy could exempt new industries from customs duties relating to the import of machinery, spare parts, and construction materials used to build up a new factory in Lebanon. Exporters of finished products could also have refunded the customs duties already paid for the import of raw materials used in the production process.

Major importers of Lebanese goods include the United Kingdom, United Arab Emirates, Saudi Arabia, and India.

The existence of a free zone in Lebanon allows the importation of goods of all kinds and the ability to transform, package, and re-export them without paying any customs duties thereon.