This is a non offical translation.
Attached are the official Arab version and Express Delivery Relief forms for UN agencies and NGO's.

Extract from Lebanese Official Gazette – N. 40, dated 17/08/2006

Government Decree 17534 of 14 August 2006 establishing the “Exemption Regime of the Incoming Donations Meant to Offer Help and Aid, from all Customs and Taxes”

THE PRESIDENT OF THE REPUBLIC,
In accordance with the Constitution,
Having regard to the Decree 4461 of 15 December 2000, and its amendments (Customs Code),
Having regard to Act 379 of 10 December 2001 (Value Added Tax Law),
Having regard to Act 746 of 15  May 2006 (giving the Government the Right of Legislation in the Customs’ field),
Having regard to the general reckoning especially to the article 25,
Having regard to the Ministers’ Council 29th Decision of 20 September 2004 (banning used clothes imports),
Having regard to the Ministers’ Council Decision n. 1 of 16 July 2006 (on Taking the Necessary Measures to Face the Israeli Aggressions),
Having regard to Act 1186 (Minister of Finance) of 20 July 2006 in concordance with Prime Minister Approval of 20 July 2006 (on the Application of Exceptional Rules to Receive Aid),
Having regard to the proposal of the Prime Minister and of the Minister of Finance,
And Due to the Exceptional Circumstances,

HAS ADOPTED THIS REGULATION:

Article 1

It is allowed to receive in kind donations meant to help the victims of the Israeli aggressions, exempting them from all custom taxes, including the minimum charge, consumption custom, value added tax, storage, port customs that the Beirut port management and investment department collects and from all restrictions on the imported merchandise, except the forbidden ones.

Article 2

The donations pre-cited in the article 1 are the donations sent to the public administrations, commissions, public institutions, municipalities, municipalities’ unions, organizations, international public institutions in Lebanon and embody:

• The in kind donations for humanitarian matters meant for help to be distributed without charge (for instance alimentary products, medicine,medical material, clothes, children necessities, tents, mattresses, wrap andother basic hygienic and substantial needs).
• The In kind donations meant exclusively for helping in facing damages resulting from Israeli aggressions (for instance electrical generators, cars,vehicles, pre-fabricated homes, water purifying and storage materials and basic reconstruction equipment).
  

Article 3

The used clothes given as donation are excluded, according to the Council Minister’s decision n. 69 of 20 September 2004.  Are also excluded the cars and vehicles given as donation meant for help, according to the laws n. 150 of 6 May 1992, n. 368 of 1 August 1964 and n.341 of 6 August 2001 and its amendments.

Article 4

1. The exemption request is presented to the customs office through:
• The High Committee of Relief, concerning the incoming donations to the public administrations’ committees, public institutions, municipalities, unions’ municipalities, organizations, United Nations agencies and International Red Cross.
• The Ministry of Social affairs concerning the incoming donations to the civil associations, religious committee, organizations, and international institutions in Lebanon, except the ones pre-cited in paragraph 1.
2. The High Committee of Relief or the Ministry of Social affairs is responsible of making sure that the shipment is one of the defined donations in article 2 of this decree and that it is exclusively used for aid matters. It is also responsible of controlling the free distribution and the right submitting of the donations.
3. According to the proposal of the Ministry of Social Affairs, the Prime Minister defines the standards that the associations and committees that would like to benefit from the pre-cited provisions in paragraph 2 section 1 should follow.
4. The Minister of Health should certify the medical donations and medical material.
   

Article 5

The donations and aids are introduced when arrived, anytime in any custom office, according to simplified and administrative measures defined by the High Custom Council in accordance with the proposal of the General Custom Director.

Article 6

Is subject to penal action, in addition to the cited administrative sanctions, in Customs Law, anyone who submits false or fake documents in order to obtain illegally the right of exemption cited in the decree and anyone who is proved to have made a bad use of the exempted items.
The Customs Department at the Ministry of Finance and the Consumer Protection Department at the Ministry of Economy and Trade are responsible for making sure that this decree is well and legally implemented.

Article 7

This decree will be adjusted according to the rules imposed by the law.

Article 8

This decree shall enter into force and apply on the day of its publication in the Official Gazette.
Issued by the President of the Republic Baabda August 14, 2006
Signature: Emile Lahoud
Prime Minister
Signature: Fouad Siniora
Minister of Finance
Signature: Jihad Azour