Israel Customs Taxes
If you are not an Oleh Chadash (new immigrant) or a toshav chozer (returning resident), you will pay Israel customs taxes on all goods in your shipment, even on used items. You may have certain tax privileges based on the free trade or common market agreements. You can make use of these additional privileges only with a certificate of origin for each of the individual items. An invoice marked “Made in the USA” (or “Made in Europe” for goods of European origin) is necessary in order to obtain a certificate of origin. It is the Importer’s responsibility to supply such invoices and request the certificate from Kef.
You must keep any goods imported tax-free for 6 years, so anything you are giving away or selling, you should pay taxes on.
If you are planning to purchase appliances or furniture in the US or Canada for immediate export to Israel, Kef can also provide you with a letter to avoid the relevant sales tax. Please contact Kef with details before making your purchase.
As a new immigrant, you may bring three shipments of appliances and household goods into Israel TAX-FREE (without paying Israel Customs taxes) from ANY COUNTRY. Items brought with you on the plane are not considered as one of your shipments if you are receiving your Teudat Oleh (immigration certificate) at the airport. Olim can import a car with a significant reduction in taxes. Electric bikes cannot be imported without a very extensive licensing procedure; do not include one in your shipment. New Gas barbecues can be imported but have unique required procedures to import them and have additional fees associated with them. Ask the Kef office for more information, if you are considering importing a BBQ.
The general rule is that you get 3 tax free shipments on normal household goods. Anything that is not normally found in a house (for instance: business equipment, outdoor furniture, building supplies, and exercise equipment) should be checked with Kef before sending in a shipment.
There are now two classes of returning residents: those who spent two years out of the country and those who spent six years. Those who spent six years have the same import/customs rights as new immigrants, except they have no tax reduction on a car. Rights include tax-exempt importation of appliances and household goods. (List below.) Those who stayed out for more than two but less than six years have rights for household goods only and for appliances that do not have sales tax on them, such as washer, dryer, oven, fridge, and dishwasher. Both categories of returning residents have rights for two shipments from any country within nine months of their return.
Returning residents cannot have spent more than four months total in Israel each year. A new immigrant who spends six years in Israel after receiving his last tax-free shipment and leaves for two years can become a returning resident.
Value-added-tax (17%) must be paid on all services rendered in Israel. When the Customs booklets state that appliances for new immigrants are exempt from VAT, this refers to the cost of buying, insuring, and shipping foreign appliances and to the purchase of Israeli appliances. Olim should still expect to pay VAT on customs clearing, delivery, installation, service contract, and the commissions of a personal import agent.
- 3 Computers with accessories
- 3 Televisions
- Bicycle (NON-electric, one per person)
- Household goods
- Kitchen dishes, utensils, small appliances
- Pictures & Decorations
Permitted & taxable, according to packing list description.
- Charcoal BBQ
- Building supplies
- Camping equipment
- Fax machine (only fax)
- Gas BBQ (requires license)
- Non-household goods
- Outdoor furniture and swings
- Ping pong table
- Pool table
- Sports equipment
- Alcohol (if loaded already, then not on packing list)
- Corrosive materials
- Explosives / Flammable materials
- Firearms & Hunting knives
- Food (if loaded already, then not on packing list)
- Gas BBQ (used)