Only profits derived from exports of Lebanese originated industrial products qualify for the incentives. A country of origin's certificate should be presented to prove products were actually manufactured in Lebanon.

The scope of tax incentives do not cover activities involving the import of products in order to be packed in Lebanon and then re-exported. Exports of services including expertise, consulting and administration services are also excluded from the incentives.

The export of extracted hydrocarbon resources and natural resources are also exempted.