5. GOODS WHICH MAY BE IMPORTED AND/OR LOCALLY PURCHASED EXEMPT FROM TAX
The rights grant an exemption from payment of taxes when importing goods such as: personal effects, household goods, portable work tools, equipment, and machinery for
a business and a motor vehicle (partial exemption).
The exemption will be given only if and after proof is supplied by the entitled person that the terms outlined in section 4 have been met.
B. Personal Items
The exemption is given only if the items are brought in with the entrant in the same means of transport in which he/she arrives.
In entry points of entry to Israel where the dual channel “red/green” system operates, the entrant may pass through the green channel if he/she imports personal items as defined below:
- Traveler’s hand luggage – Clothing, footwear and toilet articles of the type and quantities normally carried in a traveler’s hand luggage.
- Alcoholic beverages – spirits up to 1 liter, and wine up to 2 liters per entrant who is at least 18 years of age.
- Alcoholic perfumes (such as cologne) – up to ¼ liter per entrant.
- Tobacco products – up to 250 grams per entrant who is at least 18 years of age.
- Other items not listed above, brought at entry for the personal use, or as a gift for another person, whose value does not exceed US $200 per entrant over the age of two
Within the framework of this amount, foodstuffs may be brought in, not exceeding a weight of 3 kg, under the condition that each typ of food does not exceed 1 kg.
The exemption is a personal exemption per entrant, and therefore rights of a number of entrants may not be combined in order to receive an exemption for an item whose value exceeds $200.
C. Clothing and Footwear
Clothing and footwear not brought in with the entrant may be imported with an exemption from taxes, within the 30 day period prior to entry, and up to three months after entry, by parcel post or in one of the shipments of the household goods.
D. Household Goods
1. Importation of household goods
Household goods are items normally used in a home but do not include permanently installed equipment such as: air-conditioning installation, plumbing equipment, building materials, materials for flooring, or wall coverings (wallpaper, tiles, marble, etc.).
The period of rights for the importation of household goods is three years from the day of entry into Israel or the date in which the status was changed. During this period, the entrant may release three “shipments” of household goods, and accompanying luggage if imported with the entrant in his/her determining entry into Israel using the Red Channel.
Household items which are imported by postal package will be charged the due taxes, however, if the package was sent before the entitled person arrived to Israel, the package may be exempt from taxes within the framework of the three packages.
Rights of a Couple
A couple is entitled to utilize exemption rights for household goods based only on the rights of one of the couple, whether each hold the same status or not.
In any event, the exemption for one of the couple will not be authorized without checking the passport of his/her spouse.
A second exemption will not be given for those goods which were previously cleared with an exemption from taxes with any rights by the entitled or his/her spouse. However, an oleh, whose spouse utilized an exemption of goods of the same kind and six years have passed from the day the goods were cleared, will be entitled to an exemption for the goods, as stated, for a second time.
A couple which has separated or is in the process of divorcing, will be treated as if
they are still married.
Rights of a Divorced Couple
A couple who during their period of rights divorce, may not utilize any rights after the divorce, except upon their mutual consent.
However, an exemption will be given to each person of the couple on the following 5 locally-manufactured items: Refrigerator, washing machine, television, stove for cooking and baking, and heater. (Only if an authorized manufacture exists in Israel for the same product. Currently, authorized manufacturers only exist for the following products only: refrigerator, air conditioner, and cooking stove).
Note: Couples who divorce must present a Teudat Tipul from the Ministry of Aliya and Absorption.
1. Purchase of Locally Manufactured Household Goods in Israel – From a Licensed Shop/Manufacturer
(For additional details please see Customs Guide, Purchasing of Locally Manufactured Goods, in Israel in Hebrew)