Spirits Duties

Type

Decree-Law

Number

133

Date of the text

20/12/1933

Official Gazette

published in 1933

Status today

In force, amended as of 27/08/2026

Articles

9

What it provides

This decree sets internal consumption duties on locally produced and imported alcoholic drinks, including beer, wine, arak, whisky, cognac and industrial alcohol. It requires producers to declare annual output and pay the duty, and provides for refunds on quantities re-exported.

What has changed this text

• Amended by Law No. 89/1991 of 07/09/1991, articles 4, 6, 7
• Amended by Law No. 13/2025 of 11/07/2025, articles 2
• Amended by Law No. 324/2024 of 12/02/2024

The full text

This act was published in the Lebanese Official Gazette in 1933. Its full text and the original scan are in the Gherbal National Gazette archive.