It's not illegal.
There is a custom tax on electronics in Lebanon, but if you bring it in your (or somebody's) suitcase (as opposed to sending it through the post or something), then normally you don't pay any customs tax on it.
chosen2k wroteYes it works.
You just create an account from the USA and buy ps+ from amazon
So you mean have someone in the USA create your account? If you're not there...
Maybe it will be geographically limited and won't accept to connect from outside USA?