Information given in the chart is for reference purposes only and is subject to import laws and limitations stipulated therein, or all relevant changes which may occur in the Customs Tariff and Purchase Tax, or in any other relevant law or procedure relating to the matter. The amount due for payment will be determined by the Customs Assessor at the time of import, based on the value the Assessor determines subject to instructions of principals of valuation, and according to the tax rate valid on the day of payment. Taxes Levied Includes Customs, Purchase Tax, and VAT (Value Added Tax) Personal Import Goods imported by an individual, whether as accompanying luggage when entering the country or by consignment (had the cargo sent to Israel), intended for the personal use of the individual or as a gift for the personal use of another. Agreement Countries Those countries with which Israel has signed a trade agreement Non-Agreement Countries Those countries with which Israel has not signed a trade agreement. Customs Heading Goods classification (according to Customs Tariff and Purchase Tax) for the purpose of determining tax rates TAXES LEVIED FOR GOODS CLASSIFIED UNDER CUSTOMS HEADING 818: are correct as regards goods brought by an individual within 3 months before, 3 months after, and upon, the day he/she enters Israel. are correct for goods with a value of less than US$1,000. For goods with a value equaling or exceeding $US1,000, a different rate of taxation will apply then that given in the chart. that a number of goods are imported (that the customs heading for them begins with the number 818), and the value of all the goods exceeds US$1,000, a different rate of taxation will apply then that given in the chart.

TAXES LEVIED ON PERSONAL IMPORTS