Frequently
Asked Questions
Personal Import
21.07.03 – Donation
19.09.00 – Presentation of Movement Certificate for personal import of a vehicle
01.09.00 – Restricted items for personal import
10.08.00 – Taxes levied on books purchased from commercial web sites
22.06.00 – Discount on used vehicles for personal import
07.06.00 – Payment for releasing a package from Customs
15.04.00 – Personal Import of a vehicle
17.06.99 – Importing a Used Product
19.04.99 – Releasing items from Customs
11.04.99 – Television – larger than 29 inch
09.04.99 – Taxes on different products
Value Added Tax (VAT)
21.7.03 – History of the V.A.T. rates
10.8.00 – Taxes imposed on books purchased commercial web sites
16.7.00 –VAT exemption for tourists
17.5.00 –Input tax for hospitality expenses for a client from abroad
21.07.03
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Q: I am interested in receiving the history of the V.A.T. rates, from
the date it came into force until today.
A: The V.A.T. Law came into force on July 1, 1976, at that time the tax rate was 8%.
On November 1, 1977 the V.A.T. was raised to 12%.
On August 1, 1982 the V.A.T. was raised to 15%.
On June 1, 1985 the V.A.T. was raised o 17%.
On July 1, 1985 the V.A.T. was lowered to 15%.
On March 1, 1990, the V.A.T. was raised to 16%.
On January 1, 1991, the V.A.T. was raised to 18%.
On January 1, 1993, the V.A.T. was lowered to 17%.
On June 15, 2002, the V.A.T. was raised to 18%.
On March 1, 2004, the V.A.T. was lowered to 17%.
On September 1, 2005, the V.A.T. was lowered to 16.5%.
On July 1, 2006, the V.A.T. was lowered to 15.5%.
21.07.03
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Q: I am supposed to receive a shipment which is being sent as a donation
from abroad. With no monetary value. Will I have to pay taxes.
A: According to existing laws, no exemption exists on merchandise which arrives as a donation to Israel. Therefore, you must pay all the taxes that are due on those goods.
19.09.00
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Q: I wish to import a used vehicle from Europe, do I need to present a
EUR 1 movement certificate?
A: You do not need to present a EUR 1 Movement certificate for a USED vehicle.
You only need to present a EUR 1 movement certificate for a NEW vehicle when releasing it from customs in order to get an exemption from Customs Duties (at a rate of 7%). The combined tax rate for a vehicle manufactured in an EC country and imported directly, (whether new and used), is 128% of its value as determined by a Customs valuator at the time of releasing according to the price lists of the Customs Directorate.
01.09.00
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Q: Can I personally import any product into Israel?
For example can I import medicine or communication devices?
A: There are some restrictions on what you may import into Israel.
The following items restricted to import:
Forged or counterfeit currency and documents
Games of chance and gambling machines
Illegal drugs and narcotics
Pornographic material
Cordless phones, ranges of 900 MHz and 2.4 GHz
In addition, there are several goods that need prior authorization from the appropriate authorities such as:
Animals (Ministry of Agriculture)
Fresh Meat (Ministry of Agriculture)
Weapons (Ministry of Interior)
Plants, and plant products (Ministry of Agriculture)
Prescription drugs and pharmaceuticals (Ministry of Health)
Broadcasting equipment (Ministry of Communication)
Equipment which connects to the BEZEK network: phones, answering machines, fax machines, modems etc. (Ministry of Communication)
Cellular phones (Ministry of communication)
10.08.00
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Q: I purchased books through the internet from abroad. When I received
the package, I had to pay for releasing the books from Customs. Are Customs
duties and VAT imposed on books that were purchased abroad through the
internet, and if so, how can I find out if the amount I paid was accurate?
A: VAT at a rate of 17% is applied on books with a value of $50 or more.
If you wish to appeal the tax that was due, please refer to the parcel post guide.
16.07.00
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Q: Are tourists who pay using foreign currency able to get an VAT exemption
in restaurants in Israel ?
A: There is no VAT exemption for tourists in restaurants, except for meals in hotel in which the tourist stays overnight. In this instance you do not need to pay in foreign currency to benefit from the exemption.
Additional details on Zero VAT Rate on Services Procured To Foreign Tourists and Tourist Tax Refund can be found on our website.
22.06.00
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Q: I looked through the personal import guide for a vehicle and I saw
that for a European car, the taxes imposed are 128%, however, if the car
is used, a 20% reduction will be taken into consideration. Does that mean
that I will only pay 108%?
A: No.
The rate of taxation of 128% or 144% remains fixed. The reduction for a used vehicle effects the value of the car for tax calculation purposes and not the tax rate. The value of the vehicle will be determined by a Customs valuator on the day of releasing the vehicle.
07.06.00
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Q: I ordered an electronic device through the internet which cost me $100
and I had to pay taxes which totaled 450 NIS. Do I have to pay taxes on
a product that is valued at less than $200? Do I also have to pay taxes
for the shipping and handling fees? In my opinion I paid more taxes than
I should have, can you please investigate the matter.
A: Products which are sent from abroad as postal packages and/or by international shipping companies, in which the value of the goods is less than $50, are exempt from taxes. For goods that are valued at above $50 (including shipping and insurance fees), the full amount of taxes will be imposed, according to the type of goods in question.
The value of the goods for Customs purposes includes the value of the goods plus the shipping and insurance fees. You may appeal the taxes charged only before you receive the shipment and pay the taxes. For further details please refer to the parcel post guide.
17.05.00
-
Q: Could you please provide me with information regarding hospitality
extended to
a visitor from abroad? Can I deduct the Input Tax?
Is there a difference between expenses for hospitality extended to a guest from Israel and from abroad?
A: According to regulation 16 of the Value Added Tax Regulations of 1975, tax related to hospitality is NOT deductible, except for input tax on extended to a visitor from abroad.
17.06.99
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Q: I would like to import a used product. Is this taken into account when
the amount of tax to be paid is calculated?
A: Yes. You must tell the Customs official that the product is used.
The Customs official will determine the value of the product based on its condition.
19.04. 99
-
Q: How can I release household effects and a vehicle from Customs?
A: General: Cargo can be released by: The owner of the goods, providing that the goods are registered under his/her name, or a customs agent, who acts as power of attorney for the owner of the cargo.
Releasing Household Effects
You arrive at the personal import unit in the Customs House where the items are going to be released from (Ashdod, Haifa, Eilat and Ben Guryon Airport.).
You must bring with you the following documents:
- 1. Delivery Order and Transport Bill which you will receive
from the agent that shipped the cargo
2. Declaration (Customs form 130), which can be downloaded from our website, or obtained from any Customs house
3. A Packing List – Given by the company that packed the cargo
4. Purchasing Invoice/Receipt
5. Oleh certificate and a passport in which the oleh status stamp is affixed
Or a passport with rights confirmation (Returning resident or returning student)
Or a passport with a stamp of approval (Foreign Resident)
6. Proof of maintaining an independent household
The Customs House will perform a verification of your rights, classify the items and an entry number will be produced.
If taxes are due for importation of the goods, payment will be conducted at the bank located in the Customs House
Upon completion of payment you must return to the customs official in order to complete the process (entry permission). It is possible that at this stage the content of your shipment will be physically examined.
After entry permission has been established, you should go to the port administration for location of the cargo, payment of port fees and releasing of the cargo.
You should go to the personal import unit in the Customs House where the items are going to be released from (Ashdod, Haifa, Eilat and Ben Guryon Airport.).
You must bring with you the following documents:
- 1. Delivery Order and Transport Bill which you will receive
from the agent that shipped the cargo
2. Oleh certificate and a passport in which the oleh status stamp is affixed
Or a passport with rights confirmation (Returning resident or returning student)
Or a passport with a stamp of approval (Foreign Resident)
3. Purchasing Invoice/Receipt
4. Vehicles registration
5. Drivers License:
Returning Resident: Valid drivers license suitable for the kind of vehicle that you wish to import
Oleh: A valid driver’s license from your last place of residence and a valid Israeli driver’s license
If the model you wish to import is not allowed to be imported, the Customs House will contact the Ministry of Transportation requesting an examination and authorization.
(Please note, this process will delay the vehicle’s release)
The Customs House will perform a verification of your rights, classify the items and an entry number be produced.
If taxes are due for importation of the vehicle, payment will be conducted at the bank located in the Customs House
Upon completion of payment you must return to the customs official in order to complete the process (entry permission). It is possible that at this stage the vehicle will be physically examined.
After entry permission has been established, you should go to the port administration to locate the cargo, payment of port fees and releasing of the vehicle.
11.04.99
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Q: I am a returning citizen, and I wish to bring a television which
is larger than 29 inch. Do I have to pay the full tax or the difference
between the two?
A: If you are a returning citizen, you must pay the full tax rate on a television which is larger than 29 inch. Of course you may import a television smaller than 29 inch exempt from taxes.
If you are a new immigrant you may import a television of any size – exempt from taxes.
09.04.99
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Q: I would like to know how much tax I have to pay for products imported
personal imports (for personal use).
Where is this information located on the website?
A: You have two options:
- a) Click on Price List for Personal Import – If the
particular item that you wish to import appears on the price list, you
will be able to find complete information regarding: its value for tax
purposes, the combined tax rates (customs, purchase tax and VAT), and
the amount of combined tax that you must pay.
b) If you do not find among the price list the exact item that you wish to import, you can refer to combined tax rates – there you will find the tax rates for groups of products. In this case you will only be able to know what the combined tax rates are, but you will not be able to get information regarding this product for tax purposes and therefore, you will not be able to know what the total sum of taxes is that you must pay is.
c) If you don not find the product in the documents outlined in paragraphs a or b above, or you are missing a valuation of a specific product, please contact us with the technical informationBRrospect or referral to the referring website, in order that we may help you.
In all cases when the goods reach Israel, a customs valuator will examine them and conduct a price evaluate of the product, you will pay the taxes according to this valuation (at the rate indicated in the chart).
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