Lebanon–European Union relations see substantial ties through the EU's European Neighborhood Policy (ENP).
The EU-Lebanon Action Plan from 19 January 2007 gave a new impetus to bilateral relations in the framework of the ENP.
The assistance provided was refocused after the Second Lebanon War in order to engage in real help for the government and the society in reconstruction and reform of the country.
[citation needed] The EU is Lebanon's largest trading partner, accounting a third of its imports at €3.9billion in 2008; this was mainly machinery (22%) and transport equipment (11.7%), chemicals (13%) and energy products (21.2%).
Lebanon's substantial trade deficit is offset by foreign income earnings, such as from the Lebanese diaspora and the tourism.