Customs Guide

For Returning Residents and Returning Students

1. This guide discusses the following returnees:

1.1 Who is a Returning Resident?
a) An Israeli resident, having lived two or more years abroad, who is returning permanently to Israel.
b) A permanent resident, in possession of a licence and permit to reside permanently in Israel pursuant to the Entrance into Israel Law, and being a citizen of an enemy country but not domiciled in the Territories.
c) Any other entrant respecting whom the Customs Authority has determined that his status for customs purposes is that of returning resident.

1.2 Who is a Returning Student?
An Israeli resident, returning permanently to Israel after living abroad for at least 18 months and having attended, as a registered student, an institution of higher learning, recognized as such in Israel, for at least two consecutive years.
Such a resident will not be recognized as a returning student, if he/she returns to Israel 6 months or more from the date of completion of studies or of award of his/her academic degree.

The following will not be recognized as returning students:
a) An Israeli resident (or spouse) having left Israel in order to be employed under the auspices of the State of Israel or any state authority, by the World Zionist Federation or a related authority, or by a corporation duly registered in Israel.
b) "Research students" and "post doctorants".

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2. Tax Exempt Items (customs duty, purchase tax and value added tax)

2.1 The following personal items are tax exempt: Passengers hand luggage - clothing, footwear, toilet accessories - of the types and in the quantities customarily brought, in the opinion of the customs officer, as hand luggage by passengers.

Intoxicating beverages - alcoholic beverages up to 1 liter, wine up to 2 liters - per entrant of at least 17 years of age.
Alcoholic cosmetics - (such as eau de cologne) up to 1/4 liter - per entrant.
Tobacco products - up to 250 grams or 250 cigarettes - per entrant of at least 17 years of age.
Gifts - various objects not including: intoxicating beverages, alcoholic cosmetics and tobacco products, provided that the aggregate value thereof, as determined by the customs officer (based on the valuation rules and price lists in his possession), does not exceed US$ 200, even where a number of persons enter Israel together.
Any gift the value of which exceeds the above amount will be subject to payment of the full amount of taxes.
Gifts may include food products of various types up to 3 kilograms, provided that the weight of each type of food does not exceed 1 kilogram.
This exemption (including food products) is granted to every person entering Israel alone and in case of a family, to every entrant of at least two years of age.
For your attention:
a) You will be granted the above-mentioned exemption on personal belongings provided those belongings were brought with you by the same transport vessel.
b) If you have in your possession nothing but personal belongings as listed above, you may pass through the "green lane". Otherwise, you must pass through the "red lane" for customs inspection.

2.2 Which Imported Household Goods are Tax Exempt?

1. Handgun (subject to import licence and possession permit)
2. Crockery and cooking utensils
3. Bed-linen
4. Musical instruments (other than piano and organ)
5. Lighting accessories
6. Bathing accessories
7. Ventilator
8. Iron
9. Pocket calculator
10. Hair dryer
11. Bread slicing machine
12. Electric shaver
13. Home slides and movies projector (less than 16 mm)
14. Washing machine
15. Portable typewriter
16. Knitting machine
17. Sewing machine
18. Slides and movies screen
19. Non-video movie camera (less than 16 mm)
20. Kitchen mixer
21. Camera (non-video)
22. Toaster
23. Stereo hi-fi system (radio, amplifier, record or CD player, tape recorder, sound equalizer, loudspeakers)
24. Television set
25. Refrigerator or deep freezer
26. Binoculars
27. Perambulator
28. Perculator
29. Toys
30. Household ornaments
31. Non-identical tape cassettes - up to 50
32. Portable radio and tape recorder
33. Furniture
34. Vacuum cleaner
35. Household clock
36. Personal jewellery
37. Cooking and baking oven (not incorporating and not being a microwave oven)
38. Heater
39. Up to 200 non-identical CD's or records Other household goods, the

value of any one of which does not exceed US$ 10, or the aggregate value of which does not exceed US$ 220.
For your attention:
a) The aforesaid household goods must arrive in Israel in a single shipment (even were spouses arrive at different times).
b) The belongings must arrive, as described, within the rights period, i.e., nine months of your return to Israel.
c) A period of national service with the armed forces within the rights period, is a "frozen" period.
d) In the event that you choose to arrive in Israel importing any of the above items as accompanying cargo (about 20 kilograms), on your entrance constituting a return to Israel - then the cargo will be tax exempt and will not be deemed to be the one shipment of belongings, respecting which you are entitled to an exemption. In this case, however, you must pass through the "red lane", so that the exemption will be authorized and recorded in your passport.
e) Confirmation of these rights is also contingent on your furnishing proof of maintaining an independent household, by presenting a document attesting that you are the owner of an apartment, or by presenting a stamped rental contract.

2.3 Which Made-in-Israel Household Goods are Tax Exempt?

1. Washing machine
2. Television set
3. Heater
4. Refrigerator or deep freezer
5. Furniture
6. Vacuum cleaner
7. Cooking and baking oven

For your attention:
a) If you have not imported any of the above items, you may purchase them in Israel, during the rights period, providing they are manufactured in Israel, by a licensed manufacturer only (a complete list of licensed manufacturers and retail outlets is available in Customs Guide no. 16).
b) Residents of the occupied territories, returning there after an absence of at least two years, are exempt from half the purchase tax.
2.4 Which Portable Tools Are Tax Exempt?
Tools can be imported to Israel, tax free, during the rights period, from all countries, provided:

a) The tools are for professional use, as determined by the customs officer.
b) The tools are portable, as determined by the customs officer.
c) Their total value, as determined at the port of import, does not exceed an amount equivalent to US$ 1,000.
Note: Personal computers are not included in the above exemption, since they do not, on the whole, conform to the foregoing requirements.

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3. What are the Requirements Regarding Import of Belongings By Parcel Post?

If a parcel in your name arrives in Israel, containing household goods and having been shipped from your most recent country of residence prior to you entry, it will be deemed to be the one cargo respecting wh which you are entitled to an exemption, provided you have not yet imported a cargo by air or sea.

However, a parcel containing only clothes and footwear, sent to Israel from your most recent country of residence before entering Israel - will be tax exempt and will not be deemed a cargo, if it arrives in Israel within 30 days prior entrance, on day of entrance, as accompanying cargo, or within 3 months from day of entrance.

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4. Are There Any Other Conditions for the Confirmation of Rights?

Yes.
a) The belongings must be in your name.
b) The belongings must be for your personal use and in reasonable quantities - all as determined by the customs officer upon their clearance from customs.
c) The rights of an eligible individual will not be confirmed be without spouse documentation (unless entering as a single). For the purpose of confirmation of your rights, you must present, to the customs office closest to your district of residence in Israel such documents and certificates as: ID's (and OLEH certificate, if any) passports (including outdated ones), necessary for the confirmation of your rights, including your spouse's documents (even if not entering with you).
d) Spouses entering together or separately, and being involved in divorce or separation proceedings, are deemed a married couple, and each must present the passport of the other spouse.
e) A returning student must provide confirmation from his/her academic institution, of his being a registered student having completed at least two academic years, or obtained a degree.
f) No additional tax exemption will be granted to a product of the same type, having been previously cleared with a tax exemption under any rights whatsoever. However, a returning resident, having resided in Israel for at least 6 years, not necessarily consecutive, since he or his spouse last imported or purchased any object whatsoever being exempt from taxes under any rights whatsoever, may onced again, until again leaving Israel for a period of at least two years - enjoy an exemption in respect thereof.
g) A returning resident being a minor (less than 18 years of age) on day of entry, will be entitled to an exemption from taxes on a number of belongings imported with him or shortly after his entry, all at the discretion of the customer collector at the port of import.

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5. Is There Anything Else You Should Know?

a) Make sure you insure your belongings for their full value, including all taxes.
b) A "year of absence" is computed from the day after leaving Israel. During each year of absence from Israel, you are entitled to visit Israel for up to 4 months, and that period will be deemed a stay abroad.
c) The customs collector may render the approval of the rights contingent on the deposit of bank or other guarantees, at his discretion, to secure fulfilment of the conditions, for such period as he may determine.
d) Please make sure you declare all the items in your cargo, in a detailed list.
e) Be advised that all items released to you by virtue of your rights, by the customs authorities, must remain in your possession in Israel for at least 6 years.

Which items are subject to an import prohibition?
1) Forgeries and imitations of coins and documents.
2) Fortune machines and games.
3) Drugs.
4) Pornographic publications.

Which items require a special permit?
1) Raw materials (from the Ministry of Industry and Trade).
2) Weapons (from the Ministry of Interior).
3) Broadcasting equipment (from the Ministry of Communications).
4) Medication (from the Ministry of Health).
5) Plants, parts of plants.
6) Livestock - If dogs, cats and domestic birds are imported with the entrant, they must be equipped with an official veterinary vaccination certificate (including rabies vaccination for dogs), issued shortly before date of import.