MoF Decision No. 243/1 dated 07/06/2020 relating to the determination of the implementing provisions of the Law No. 160/2020 concerning the exemption of donations granted due to the spread of the Coronavirus.

The Ministry of Finance (MoF) has issued the here below Decision No. 243/1 dated 07/06/2020 published in the Official Gazette No. 44 dated 12/11/2020 relating to the determination of the implementing provisions of the Law No. 160 dated 05/08/2020 concerning the exemption of donations granted for the benefit of public administrations, institutions and municipalities funded by sources in Lebanon due to the spread of the Coronavirus.

In fact, are exempt from all taxes and fees, import operations related to donations received by the administrations of the State, public institutions and municipalities granted by internal sources in order to fight against the spread of the Coronavirus, provided that the donations are accepted in accordance with the laws and rules in force.

In order to benefit from the said exemption, the following conditions must be met:

– The donation must be used exclusively to fight against the spread of the Coronavirus;

– A draft form of putting in local consumption IM4 should be organized, and the legal documents necessary for customs clearance of the goods should be attached, in particular the text relating to the acceptance of the donation, in accordance with legal principles, provided however to obtain the authorization allowing to include the code 200 to the list of cases which benefit of the exemption or reduction of fees provided for in cell No. 37 of the customs declaration.

– The party benefiting from the exemption must mark the draft import declaration indicating that the goods that shall be exempted are intended to be used exclusively to fight against the spread of the Coronavirus. In the event that the imports are part of the financial donation, the form should also be marked by indicating that the goods that shall be exempted are purchased from the granted donation.

– Following the completion of the form’s several steps, the donations shall be registered in a special exemption register before the Beirut Customs Presidency, in return of a commitment from the concerned parties to present a receipt certificate within three months as of the date of exit of the goods from the customs.

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