 GENERAL
NOTES ENTRANT RIGHTS PROCEDURES |
CONFIRMATION
OF RIGHTS |
ADDITIONAL
INFORMATION |
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Definitions for the purposes of this Guide are as follows:
1. ENTRANT This Guides relates to the rights of olim and foreign residents (as defined below); it does not relate to the rights of olim entitled to receive a Customs grant. 1.1. An oleh, according to the Law of Return, who is one of the following - 2. RIGHTS The rights grant an exemption from the payment of customs duties and taxes imposed on the following goods: personal effects, household effects, portable work tools, business machines and appliances, motor vehicle (partial exemption). 2.1. Personal effects
At a port of entry to Israel in which the dual-channel "Red-Green" system operates, the entrant may pass through the Green Channel if he carries with him only the following personal effects: |
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2.2. Importation of household effects An oleh or foreign resident, excluding those holding A/2 status, whose period of rights commenced prior to December 1, 1990, may import from abroad or purchase in Israel the following household effects: refrigerator not exceeding 20 cu. ft. capacity, washing machine, stove for cooking and baking, television, food mixer and vacuum cleaner. These household effects, if not imported by the entitled person, can be purchased in Israel, also from among goods manufactured abroad, from the importer of the goods. 2.4. Purchase of household effects in Israel
2.4.2. Purchases made after the rights period During the year following the expiration of the regular period (three years), an oleh or foreign resident, excluding those holding A/2 status, may purchase during the fourth year the following locally manufactured items: refrigerator, washing machine, cooking and baking stove or cooking range, heater and television. The exemption from purchase tax and VAT will be granted if he did not purchase or import those items during the regular rights period, and provided that the items were purchased from a manufacturer duly authorized for this purpose by the Director of Customs and VAT 2.4.3. Purchases during the period of rights by a foreign resident holding A/2 status A foreign resident holding A/2 status (student) may purchase with a tax exemption items specified in sub-section 2.4.2 if purchased from an authorized manufacturer, and provided that he is not granted to other exemption for imported or locally-manufactured household effects. The exemption is granted to entitled persons only during the rights period (three years). An entitled person may import from any country professional work tools which are manufactured and sold as portable tools, which their value in the determination of the Customs Collector at the time of clearance from Customs does not exceed $1,650 C.I.F The tax exemption will be granted only for the above-mentioned tools, imported intact so that they are ready for total operation. 2.6. Appliances and machines for business use Machines, appliances and tools intended for establishing the business of an oleh as defined above for use in industry, handicrafts, agriculture or other approved purpose are exempted from customs duties and taxes. This exemption is subjected to the conditions specified below in Paragraph 3. The exemption does not apply to: motor vehicles, parts, raw materials and perishables, and all goods intended for leasing or for use in a location in which the entitled person is not the owner. Samples of business: Printing-press, carpentry, welding and similar activities, bakery, medical clinics, garage, beauty parlor, cafe, and others. 2.7. Motor vehicle
3. PROCEDURES 3.1. Determination of rights The rights set forth in Para. 2. are determined according to the laws applicable to the status, age and family situation of the entrant on the day of entry to Israel for the first time, as recorded in his entry document (visa), or in other instances at the time he changed his status to oleh, such as from tourist to oleh. 3.2. Documents required For the purpose of obtaining eligibility confirmation and exemption, the principal documents required for presentation are as follows:
 *The oleh who entered Israel before January 1, 1981 and still has rights has only a two-year period to purchase a vehicle, and in the third year pays duties according to a graduated scale based on each month of that year.
In principle, extensions are not granted even for one day unless provided otherwise by the law. An extension is granted in these cases:
An oleh, who went abroad during his regular eligibility period (3 years) for a continuous period exceeding 6 months, will not have this period considered as part of his period for utilizing his rights. Upon his return to Israel, the period of rights which remained at the time he went abroad, will commence running, and he may utilize his rights for household effects and vehicle, provided that the items for which he received an exemption remain in his possession. The above provisions of this Section do not apply to an oleh-student nor to a person who left Israel prior to attaining 14 years of age. 4. CONFIRMATION OF RIGHTS In addition to the other conditions heretofore specified, confirmation of rights depends on compliance with the following conditions. 4.1. Importation in the name of the person entitled A shipment of goods from abroad must be on the name of the entitled person as must the bill of lading and the sale's invoice (if such exists). 4.2. Personal use Goods imported or purchased with his rights are given to him, provided that they are for his personal use. Transfer of goods to the use of others before the expiration of six years from their clearance from Customs, whether such use it temporary or permanent, for or without consideration, is a breach of the exemption conditions. 4.3. Maintaining a household For the purposes of proving compliance with this conditions, the entitled person must present a duly stamped contract for the purchase or lease of an apartment for the period of a least one year. 4.4. Reasonable quantities The reasonable quantities of the exempted goods are determined at the time of their clearance from Customs or their purchase, but in regard to fundamental electric appliances, such as a refrigerator, television, etc., the amount is one per entitled unit, and regarding carpets, 25% of the area of the apartment of the entitled person in Israel, and is subjected in each instance to compliance with the conditions set forth in Paragraphs 4.2 and 4.3. 4.5. Importation of effects by parcel post Clothes and shoes imported by parcel post from the last country of residence less than 30 days before entry, on the day of entry and up to three months thereafter in a reasonable quantity, are exempted from duty. Household effects imported by parcel post will be subjected to the relevant duty, but if the parcel is sent form the last country of residence before the date of entry of the entitled person to Israel, an exemption may be granted within the limits of three shipments allowed. 4.6. Importation of machines and appliances to establish a business Confirmation of eligibility is dependent on compliance with the following conditions:
4.9.2. Motor vehicle
A minor is a person who, at the time of his entry into Israel, was less than 18 years of age. Full rights are granted to a minor-oleh who commenced regular full-time studies at an institution of higher learning within 18 months of his date of entry and studied for at least two consecutive years. Other minors are granted exemptions for goods they bring with them at or near the time of entry, as determined by the Customs Collector. 4.11. Confirmation of oleh rights (returning minor) A person who left Israel before attaining the age of 14 years accompanied by his parent or who joined his parent living abroad, is entitled to oleh rights upon compliance with the following conditions: A person born abroad to parents, at least one of them was an Israeli citizen at the time of his birth, and who satisfies the other relevant requirements set forth in this Guide, is entitled to oleh rights upon compliance with the following conditions: Foreign residents holding the status of B/1 or A/3 do not receive an exemption for household effects unless they provide guaranties from the entity or institution which invited them to Israel. The guaranties will be returned after proof is made that the goods were removed from Israel. A foreign resident who is not a permanent resident is entitled to a motor vehicle exemption, similar to that of a tourist. 4.14. Transfer of items from entitled person to entitled person Items may be transferred from one entitled person to another entitled person if the items were imported from the same country of residence. Such a transfer will be considered one shipment of the three shipments allowed. 4.15. Transfer of ownership of a motor vehicle Transfer of ownership of a vehicle from an oleh to a person without rights before the expiration of the five year restricted period may be done upon payment of the duties which remain owing. If the transfer is to an oleh with vehicle exemption rights, the restrictive period will commence running from the date of transfer. 4.16. Proof of use The Customs Collector may condition the clearance of goods with rights on the deposit of guaranties or cash to ensure compliance with the exemption conditions. Proof of personal use of goods cleared through Customs with an exemption will also be made if the goods are cleared without guaranties. 4.17. Relying on information A person in Israel interested in obtaining information should contact the Customs House close to his place of residence. Persons living abroad may write to the Customs Directorate, 32 Agron St., P.O.B. 320 Jerusalem 91002 The various Customs Guides may also be found at Israeli consulates abroad and at the offices of the Jewish Agency. It is recommended that a person relies only on information given in writing. 4.18. Documents for releasing imported goods Only the person entitled to rights or a licensed Customs agent duly authorized by him, may clear imported goods through Customs. The entitled person should have in his possession all the documents mentioned in this Guide and the "delivery order", a document issued by the transport company to the owner of the goods, who holds a bill of lading. The entitled person must present the Customs official a "specification of effects", namely, a detailed list which includes a description of the goods, model and price. The entitled person will also be required to complete a declaration which include details of the clearance of goods with rights in the past, if such occurred, by him or his spouse, regardless of status. 4.19. Confirmation of the purchase of locally-manufactured goods To obtain an exemption confirmation for the purchase of locally-manufactured items, the entitled person should apply to his local Customs House after first checking the type of allowed product which is suitable for his needs in a shop authorized to sell to entitled persons (a list of these manufacturers and their shops is available from your nearest Customs House), where he will receive a pro-forma invoice, which the entitled person will take with him to the Customs House. After his entitlement is confirmed, he will be given an authorization form which he will present to the shop in order to receive the article. 4.20. Visits to Israel by a potential oleh (temporary resident holding A/1 status) The period of eligibility of potential oleh (A/1) who left Israel during his period of eligibility and returned with a status other than that of oleh, will continue to run even if his stay in Israel was with the status of tourist. 5. ADDITIONAL INFORMATION 5.1. Vehicles
Visits to Israel which precede the return to Israel as an "oleh", will not negatively affect the possibility of obtaining confirmation of his status for customs duty and tax purposes, provided that the visits did not exceed four months a year, not cumulative, and no goods were imported, except personal effects. 5.3. **Prohibited imports The importation of the following items is prohibited entirely, or allowed upon receipt of a special permit:
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