Customs item information

Israel Tax Authority
Israel Tax Authority
Customs and Purchase Tax Tariff >> Customs item information
Valid for date   30/09/2025
;

  • 8701000000
    Tractors (other than tractors of heading 87.09).
    • 8701100000/4
      - Single axle tractors
    • 8701200000
      -ROAD TRACTORS FOR SEMI-TRAILERS
      • 8701210000/1
        -- With only compression-ignition internal combustion piston engine (diesel or semi-diesel)
      • 8701220000/9
        -- With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion
      • 8701230000/7
        -- With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion
      • 8701240000/5
        -- With only electric motor for propulsion
      • 8701290000/4
        -- Other
    • 8701300000/2
      - Track-laying tractors
    • 8701900000
      -:- Other, of an engine power
      • 8701910000
        -- Not exceeding 18 kW
        • 8701913000
          -:--- Load tractor
          • 8701913100/9
            ---- With compression-ignition internal combustion piston engine ((diesel or semi-diesel
          • 8701913900/2
            ---- Others
        • 8701919000/5
          --- Others
      • 8701920000
        -- Exceeding 18 kW but not exceeding 37 kW
        • 8701923000
          -:--- Load tractor
          • 8701923100/7
            ---- With compression-ignition internal combustion piston engine ((diesel or semi-diesel
          • 8701923900/0
            ---- Others
        • 8701929000/3
          --- Others
      • 8701930000
        -- Exceeding 37 kW but not exceeding 75 kW
        • 8701933000
          -:--- Load tractor
          • 8701933100/5
            ---- With compression-ignition internal combustion piston engine ((diesel or semi-diesel
          • 8701933900/8
            ---- Others
        • 8701939000/1
          --- Others
      • 8701940000
        -- Exceeding 75 kW but not exceeding 130 kW
        • 8701943000
          -:--- Load tractor
          • 8701943100/3
            ---- With compression-ignition internal combustion piston engine ((diesel or semi-diesel
          • 8701943900/6
            ---- Others
        • 8701949000/9
          --- Others
      • 8701950000
        -- Exceeding 130 kW
        • 8701953000
          -:--- Load tractor
          • 8701953100/0
            ---- With compression-ignition internal combustion piston engine ((diesel or semi-diesel
          • 8701953900/3
            ---- Others
        • 8701959000/6
          --- Others
  • 8702000000
    Motor vehicles for the transport of ten or more persons, including the driver.
    • 8702100000
      - With only compression-ignition internal combustion piston engine (diesel or semi-diesel)
      • 8702101000/1
        (TAXI-CAB (CONDITIONAL
      • 8702104000/8
        Cluster vehicle (conditional)
      • 8702108000/4
        Of a permissible gross vehicle weight exceeding 4500 kg
      • 8702109000/3
        -: ---OTHER
    • 8702200000
      - With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion
      • 8702201000/0
        (---TAXI-CAB (CONDITIONAL
      • 8702204000/7
        (--- Cluster vehicel (conditional
      • 8702208000/3
        --- Of a permissible gross vehicle weight exceeding 4500 kg
      • 8702209000/2
        --- Others
    • 8702300000
      - With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion
      • 8702301000/9
        (---TAXI-CAB (CONDITIONAL
      • 8702304000/6
        (--- Cluster vehicel (conditional
      • 8702308000/2
        --- Of a permissible gross vehicle weight exceeding 4500 kg
      • 8702309000/1
        --- Others
    • 8702400000
      - With only electric motor for propulsion
      • 8702401000/8
        (---TAXI-CAB (CONDITIONAL
      • 8702404000/5
        (--- Cluster vehicel (conditional
      • 8702408000/1
        --- Of a permissible gross vehicle weight exceeding 4500 kg
      • 8702409000/0
        --- Others
    • 8702900000
      - Other
      • 8702901000/3
        (---TAXI-CAB (CONDITIONAL
      • 8702904000/0
        --- Cluster vehicel excluding those specified in subheading (9030 (conditional
      • 8702908000/6
        --- Of a permissible gross vehicle weight exceeding 4500 kg
      • 8702909000/5
        --- Others
  • 8703000000
    Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars.
    • 8703100000
      - Vehicles specially designed for travelling on snow; golf cars and similar vehicles
      • 8703101000/9
        ---For which a vehicle license or a permit to move on roads has not been issued by the Licensing Authority, and as long as it does not move on the roads
      • 8703103000/7
        --- Field vehicle
      • 8703108000/2
        --- Of a permissible gross vehicle weight exceeding 4500 kg
      • 8703109000/1
        --- Others
    • 8703200000
      - Other vehicles, with only spark-ignition internal combustion -:reciprocating piston engine
      • 8703210000
        -- Of a cylinder capacity not exceeding 1,000 cc
        • 8703211000/6
          (---TAXI-CAB (CONDITIONAL
        • 8703212000/5
          Cluster vehicle (conditional)
        • 8703213000/4
          ---Vehicle which is outfitted or will be outfitted specially for transporting cadavers for burial and is used as stated, provided its importation was approved by the (Director prior to the importation (conditional
        • 8703214000
          ---AMBULANCES; CHASSISES ON WHICH DRIVER'S CABS ARE MOUNTED USED -: FOR ASSEMBLING AMBULANCES
          • 8703214100/1
            ----WHICH SERVE MEDICAL INSTITUTIONS, ONLY FOR TRANSPORTING SICK PERSONS, IF THE DIRECTOR GENERAL OF THE MINISTRY OF HEALTH APPROVED THE INSTITUTIONS FOR THE PURPOSES OF THIS (SUBHEADING (CONDITIONAL
          • 8703214900/4
            ----OTHERS, USED EXCLUSIVELY TO TRANSPORT SICK PERSONS ((CONDITIONAL
        • 8703215000/2
          ---Motor vehicle which vehicle license or a permit to move on roads has not been issued by the Licensing Authority, and as long as it does not move on the roads provided that conditions stated in rule 7 of Additional (Israeli) rules of Chapter 87 are met
        • 8703217000/0
          --- Small tractor; field vehicle
        • 8703219000/8
          ---OTHER
      • 8703220000
        -- Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc
        • 8703221000/4
          (---TAXI-CAB (CONDITIONAL
        • 8703222000/3
          Cluster vehicle (conditional)
        • 8703223000/2
          ---Vehicle which is outfitted or will be outfitted specially for transporting cadavers for burial and is used as stated, provided its importation was approved by the (Director prior to the importation (conditional
        • 8703224000
          ---AMBULANCES; CHASSISES ON WHICH DRIVER'S CABS ARE MOUNTED, USED -: FOR ASSEMBLING AMBULANCES
          • 8703224100/9
            ----WHICH SERVE MEDICAL INSTITUTIONS, ONLY FOR TRANSPORTING SICK PERSONS, IF THE DIRECTOR GENERAL OF THE MINISTRY OF HEALTH APPROVED THE INSTITUTIONS FOR THE PURPOSES OF THIS (SUBHEADING (CONDITIONAL
          • 8703224900/2
            ----OTHERS, USED EXCLUSIVELY TO TRANSPORT SICK PERSONS ((CONDITIONAL
        • 8703229000/6
          ---OTHER
      • 8703230000
        -- Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc
        • 8703231000/2
          (---TAXI-CAB (CONDITIONAL
        • 8703233000/0
          Cluster vehicle (conditional)
        • 8703234000/9
          ---Vehicle which is outfitted or will be outfitted specially for transporting cadavers for burial and is used as stated, provided its importation was approved by the (Director prior to the importation (conditional
        • 8703235000
          ---AMBULANCES; CHASSISES ON WHICH DRIVER'S CABS ARE MOUNTED, USED FOR ASSEMBLING AMBULANCES
          • 8703235100/6
            ----WHICH SERVE MEDICAL INSTITUTIONS, ONLY FOR TRANSPORTING SICK PERSONS, IF THE DIRECTOR GENERAL OF THE MINISTRY OF HEALTH APPROVED THE INSTITUTIONS FOR THE PURPOSES OF THIS (SUBHEADING (CONDITIONAL
          • 8703235900/9
            ----OTHERS, USED EXCLUSIVELY TO TRANSPORT SICK PERSONS ((CONDITIONAL
        • 8703236000/7
          Mobile house (motor-homes) for rent, and provided it is used as stated (conditional)
        • 8703238000/5
          WHICH THEIR TOTAL WEIGHT EXCEEDS 4,500KG
        • 8703239000/4
          ---Other
      • 8703240000
        -- Of a cylinder capacity exceeding 3,000 cc
        • 8703241000/0
          (---TAXI-CAB (CONDITIONAL
        • 8703243000/8
          Cluster vehicle (conditional)
        • 8703244000/7
          ---Vehicle which is outfitted or will be outfitted specially for transporting cadavers for burial and is used as stated, provided its importation was approved by the (Director prior to the importation (conditional
        • 8703245000
          ---AMBULANCES; CHASSISES ON WHICH DRIVER'S CABS ARE MOUNTED, USED FOR ASSEMBLING AMBULANCES
          • 8703245100/4
            ----WHICH SERVE MEDICAL INSTITUTIONS, ONLY FOR TRANSPORTING SICK PERSONS, IF THE DIRECTOR GENERAL OF THE MINISTRY OF HEALTH APPROVED THE INSTITUTIONS FOR THE PURPOSES OF THIS (SUBHEADING (CONDITIONAL
          • 8703245900/7
            ----OTHERS, USED EXCLUSIVELY TO TRANSPORT SICK PERSONS ((CONDITIONAL
        • 8703246000/5
          Mobile house (motor-homes) for rent, and provided it is used as stated (conditional)
        • 8703248000/3
          WHICH THEIR TOTAL WEIGHT EXCEEDS 4,500KG
        • 8703249000/2
          ---OTHER
    • 8703300000
      - Other vehicles, with only compression-ignition internal -:(combustion piston engine (diesel or semi-diesel
      • 8703310000
        -- Of a cylinder capacity not exceeding 1,500 cc
        • 8703311000/5
          (---TAXI-CAB (CONDITIONAL
        • 8703312000/4
          Cluster vehicle (conditional)
        • 8703313000/3
          ---Vehicle which is outfitted or will be outfitted specially or transporting cadavers for burial and is used as stated, provided its importation was approved by the (Director prior to the importation (conditional
        • 8703314000
          ---AMBULANCES; CHASSISES ON WHICH DRIVER'S CABS ARE MOUNTED, USED FOR ASSEMBLING AMBULANCES
          • 8703314100/0
            ----WHICH SERVE MEDICAL INSTITUTIONS, ONLY FOR TRANSPORTING SICK PERSONS, IF THE DIRECTOR GENERAL OF THE MINISTRY OF HEALTH APPROVED THE INSTITUTIONS FOR THE PURPOSES OF THIS (SUBHEADING (CONDITIONAL
          • 8703314900/3
            ----OTHERS, USED EXCLUSIVELY TO TRANSPORT SICK PERSONS ((CONDITIONAL
        • 8703317000/9
          --- Small tractor; field vehicle
        • 8703319000/7
          ---OTHER
      • 8703320000
        -- Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc
        • 8703321000/3
          (---TAXI-CAB (CONDITIONAL
        • 8703323000/1
          Cluster vehicle (conditional)
        • 8703324000/0
          ---Vehicle which is outfitted or will be outfitted specially or transporting cadavers for burial and is used as stated, provided its importation was approved by the (Director prior to the importation (conditional
        • 8703325000
          ---AMBULANCES; CHASSISES ON WHICH DRIVER'S CABS ARE MOUNTED, USED FOR ASSEMBLING AMBULANCES
          • 8703325100/7
            ----WHICH SERVE MEDICAL INSTITUTIONS, ONLY FOR TRANSPORTING SICK PERSONS, IF THE DIRECTOR GENERAL OF THE MINISTRY OF HEALTH APPROVED THE INSTITUTIONS FOR THE PURPOSES OF THIS (SUBHEADING (CONDITIONAL
          • 8703325900/0
            ----OTHERS, USED EXCLUSIVELY TO TRANSPORT SICK PERSONS ((CONDITIONAL
        • 8703327000/7
          Mobile house (motor-homes) for rent, and provided it is used as stated (conditional)
        • 8703328000/6
          WHICH THEIR TOTAL WEIGHT EXCEEDS 4,500KG
        • 8703329000/5
          Other
      • 8703330000
        -- Of a cylinder capacity exceeding 2,500 cc
        • 8703331000/1
          (---TAXI-CAB (CONDITIONAL
        • 8703333000/9
          Cluster vehicle (conditional)
        • 8703334000/8
          ---Vehicle which is outfitted or will be outfitted specially or transporting cadavers for burial and is used as stated, provided its importation was approved by the (Director prior to the importation (conditional
        • 8703335000
          ---AMBULANCES; CHASSISES ON WHICH DRIVER'S CABS ARE MOUNTED, USED FOR ASSEMBLING AMBULANCES
          • 8703335100/5
            ----WHICH SERVE MEDICAL INSTITUTIONS, ONLY FOR TRANSPORTING SICK PERSONS, IF THE DIRECTOR GENERAL OF THE MINISTRY OF HEALTH APPROVED THE INSTITUTIONS FOR THE PURPOSES OF THIS (SUBHEADING (CONDITIONAL
          • 8703335900/8
            ----OTHERS, USED EXCLUSIVELY TO TRANSPORT SICK PERSONS ((CONDITIONAL
        • 8703336000/6
          Mobile house (motor-homes) for rent, and provided it is used as stated (conditional)
        • 8703338000/4
          ---WHICH TOTAL PERMITTED WEIGHT EXCEEDS 4,500KG
        • 8703339000/3
          ---OTHER
    • 8703400000
      - Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power
      • 8703401000/6
        (--- Taxi-cab (conditional
      • 8703402000/5
        (--- Cluster vehicel (conditional
      • 8703403000/4
        --- Vehicle which is outfitted or will be outfitted specially or transporting cadavers for burial and is used as stated, provided its importation was approved by the (Director prior to the importation (conditional
      • 8703404000
        --- Ambulances; chassises on which driver's cabs are mounted, used -:for assembling ambulances
        • 8703404100/1
          ---- Which serve medical institutions, only for transporting sick persons, if the director general of the ministry of health approved the institutions for the purposes of this (subheading (conditional
        • 8703404900/4
          ---- Others, used exclusively to transport sick persons ((conditional
      • 8703405000/2
        --- Motor vehicle which vehicle license or a permit to move on roads has not been issued by the Licensing Authority, and as long as it does not move on the roads provided that conditions stated in rule 7 of Additional (Israeli) rules of Chapter 87 are met
      • 8703406000/1
        --- Small tractor; field vehicle
      • 8703407000/0
        --- Other with level of air pollution of 1 or 2 witch cylinder capacity doesn't exceed 3,000 cc
      • 8703408000/9
        --- Of a permissible gross vehicle weight exceeding 4500 kg
      • 8703409000/8
        --- Others
    • 8703500000
      - Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source
      • 8703501000/5
        (--- Taxi-cab (conditional
      • 8703502000/4
        (--- Cluster vehicel (conditional
      • 8703503000/3
        --- Vehicle which is outfitted or will be outfitted specially or transporting cadavers for burial and is used as stated, provided its importation was approved by the (Director prior to the importation (conditional
      • 8703504000
        --- Ambulances; chassises on which driver's cabs are mounted, used -:for assembling ambulances
        • 8703504100/0
          ---- Which serve medical institutions, only for transporting sick persons, if the director general of the ministry of health approved the institutions for the purposes of this (subheading (conditional
        • 8703504900/3
          ---- Others, used exclusively to transport sick persons ((conditional
      • 8703506000/0
        --- Small tractor; field vehicle
      • 8703507000/9
        --- Other with level of air pollution of 1 or 2 witch cylinder capacity doesn't exceed 2,500 cc
      • 8703508000/8
        --- Of a permissible gross vehicle weight exceeding 4500 kg
      • 8703509000/7
        --- Others
    • 8703600000
      - Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power
      • 8703601000/4
        (--- Taxi-cab (conditional
      • 8703602000/3
        (--- Cluster vehicel (conditional
      • 8703603000/2
        --- Vehicle which is outfitted or will be outfitted specially or transporting cadavers for burial and is used as stated, provided its importation was approved by the (Director prior to the importation (conditional
      • 8703604000
        --- Ambulances; chassises on which driver's cabs are mounted, used -:for assembling ambulances
        • 8703604100/9
          ---- Which serve medical institutions, only for transporting sick persons, if the director general of the ministry of health approved the institutions for the purposes of this (subheading (conditional
        • 8703604900/2
          ---- Others, used exclusively to transport sick persons ((conditional
      • 8703605000/0
        --- Motor vehicle which vehicle license or a permit to move on roads has not been issued by the Licensing Authority, and as long as it does not move on the roads provided that conditions stated in rule 7 of Additional (Israeli) rules of Chapter 87 are met
      • 8703606000/9
        --- Small tractor; field vehicle
      • 8703607000
        --- Other with level of air pollution of 1 or 2 witch -:cylinder capacity doesn't exceed 3,000 cc
        • 8703607100/6
          ---- Of green rank that does not exceed 100 and accumulator capacity that exceeds 3 Kwh used for propelling vehicle charghed from electricity source outside from vehicle
        • 8703607900/9
          ---- Others
      • 8703608000/7
        --- Of a permissible gross vehicle weight exceeding 4500 kg
      • 8703609000/6
        --- Others
    • 8703700000
      - Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power
      • 8703701000/3
        (--- Taxi-cab (conditional
      • 8703702000/2
        (--- Cluster vehicel (conditional
      • 8703703000/1
        --- Vehicle which is outfitted or will be outfitted specially or transporting cadavers for burial and is used as stated, provided its importation was approved by the (Director prior to the importation (conditional
      • 8703704000
        --- Ambulances; chassises on which driver's cabs are mounted, used -:for assembling ambulances
        • 8703704100/8
          ---- Which serve medical institutions, only for transporting sick persons, if the director general of the ministry of health approved the institutions for the purposes of this (subheading (conditional
        • 8703704900/1
          ---- Others, used exclusively to transport sick persons ((conditional
      • 8703706000/8
        --- Small tractor; field vehicle
      • 8703707000
        --- Other with level of air pollution of 1 or 2 witch -:cylinder capacity doesn't exceed 3,000 cc
        • 8703707100/5
          ---- Of green rank that does not exceed 100 and accumulator capacity that exceeds 3 Kwh used for propelling vehicle charghed from electricity source outside from vehicle
        • 8703707900/8
          ---- Others
      • 8703708000/6
        --- Of a permissible gross vehicle weight exceeding 4500 kg
      • 8703709000/5
        --- Others
    • 8703800000
      - Other vehicles, with only electric motor for propulsion
      • 8703801000/2
        (--- Taxi-cab (conditional
      • 8703802000/1
        (--- Cluster vehicel (conditional
      • 8703805000/8
        --- Motor vehicle which vehicle license or a permit to move on roads has not been issued by the Licensing Authority, and as long as it does not move on the roads provided that conditions stated in rule 7 of Additional (Israeli) rules of Chapter 87 are met
      • 8703808000/5
        --- Of a permissible gross vehicle weight exceeding 4500 kg
      • 8703809000/4
        --- Others
    • 8703900000
      - Other
      • 8703905000/7
        Motor vehicle which vehicle license or a permit to move on roads has not been issued by the Licensing Authority, and as long as it does not move on the roads provided that conditions stated in rule 7 of Additional (Israeli) rules of Chapter 87 are met
      • 8703908000/4
        Of a permissible gross vehicle weight exceeding 4500 kg
      • 8703909000/3
        Other
  • 8704000000
    Motor vehicles for the transport of goods.
    • 8704100000/8
      - Dumpers designed for off-highway use
    • 8704200000
      -OTHER, WITH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE -:((DIESEL OR SEMI-DIESEL
      • 8704210000
        -- g.v.w. not exceeding 5 tonnes
        • 8704213000/2
          ---Which were imported by approval of the Chief Inspector ,of Fire-Fighting services or someone authorized by him if the fire-fighting equipment approved by the Director will be instaleed on it, as long as it serves as a (fire-fighting vehicle (conditional
        • 8704214000/1
          ---Load tractor
        • 8704218000/7
          WHICH TOTAL WEIGHT EXCEEDS 4,500KG
        • 8704219000/6
          ---OTHER
      • 8704220000/3
        -- g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes
      • 8704230000/1
        -- g.v.w. exceeding 20 tonnes
    • 8704300000
      : -OTHER, WITH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE
      • 8704310000
        -- g.v.w. not exceeding 5 tonnes
        • 8704313000/1
          ---WHICH WERE IMPORTED BY APPROVAL OF THE CHIEF INSPECTOR OF FIRE-FIGHTING SERVICES OR SOMEONE AUTHORIZED BY HIM, IF FIRE-FIGHTING EQUIPMENT APPROVED BY THE DIRECTOR WILL BE INSTALLED ON IT, AS LONG AS IT SERVES AS A FIRE-FIGHTING (VEHICLE (CONDITIONAL
        • 8704314000
          ---Load tractor
          • 8704314100/8
            ---Load tractor
          • 8704314900/1
            ---OTHER
        • 8704318000/6
          WHICH THEIR TOTAL WEIGHT EXCEEDS 4,500KG
        • 8704319000/5
          ---OTHER
      • 8704320000/2
        -- g.v.w. exceeding 5 tonnes
    • 8704400000
      ---Other
      • 8704410000
        -- g.v.w. not exceeding 5 tonnes
        • 8704413000/0
          ---Which were imported by approval of the Chief Inspector ,of Fire-Fighting services or someone authorized by him if the fire-fighting equipment approved by the Director will be instaleed on it, as long as it serves as a (fire-fighting vehicle (conditional
        • 8704414000/9
          ---Load tractor
        • 8704418000/5
          WHICH TOTAL WEIGHT EXCEEDS 4,500KG
        • 8704419000/4
          ---OTHER
      • 8704420000/1
        -- g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes
      • 8704430000/9
        -- g.v.w. exceeding 20 tonnes
    • 8704500000
      ---Other
      • 8704510000
        -- g.v.w. not exceeding 5 tonnes
        • 8704513000/9
          ---WHICH WERE IMPORTED BY APPROVAL OF THE CHIEF INSPECTOR OF FIRE-FIGHTING SERVICES OR SOMEONE AUTHORIZED BY HIM, IF FIRE-FIGHTING EQUIPMENT APPROVED BY THE DIRECTOR WILL BE INSTALLED ON IT, AS LONG AS IT SERVES AS A FIRE-FIGHTING (VEHICLE (CONDITIONAL
        • 8704514000
          ---OTHER
          • 8704514100/6
            ---Load tractor
          • 8704514900/9
            ---OTHER
        • 8704518000/4
          WHICH THEIR TOTAL WEIGHT EXCEEDS 4,500KG
        • 8704519000/3
          ---OTHER
      • 8704520000/0
        -- g.v.w. exceeding 5 tonnes
    • 8704600000
      - Other with only electric motor for propulsion
      • 8704604000
        :-Cargo tractor
        • 8704604100/7
          That meet the following condition: (1) It is capable of carrying a load on the loading surface that weighs 40% or more of its own weight; (2) Its maximum engine power, as designed by the manufacturer, does not exceed 23 kilowatts;  (3)The minimum internal width of the loading surface, as designed by the manufacturer, shall not be less than 100 cm, and the minimum internal length, as designed by the manufacturer, shall not be less than 80 cm, or the internal area of the loading surface, as designed by the manufacturer, shall not be less than 0.8 m²
        • 8704604900/0
          Others
      • 8704608000/5
        WHICH TOTAL WEIGHT EXCEEDS 4,500KG
      • 8704609000/4
        With electrical motor only that serves for vehicle propulsion
    • 8704900000
      - Other
      • 8704908000/2
        WHICH TOTAL WEIGHT EXCEEDS 4,500KG
      • 8704909000/1
        ---Other
  • 8705000000
    Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries,
    • 8705100000
      - Crane lorries
      • 8705101000
        ---OF THE KIND INTENDED FOR TOWING VEHICLES
        • 8705101100/2
          ----OF A PERMISSIBLE GROSS VEHICLE WEIGHT EXCEEDING 4500 KG
        • 8705101900/5
          ----OTHER
      • 8705109000/6
        : ---OTHER
    • 8705200000/4
      - Mobile drilling derricks
    • 8705300000
      - Fire fighting vehicles
      • 8705301000/2
        ---Which were imported by approval of the Chief Inspector of the Fire-Fighting services or someone authorized by him
      • 8705303000/0
        ----OF A PERMISSIBLE GROSS VEHICLE WEIGHT EXCEEDING 4500 KG
      • 8705309000/4
        ---OTHERS
    • 8705400000/2
      - Concrete-mixer lorries
    • 8705900000
      - Other
      • 8705901000/6
        ---Vehicle designed specially for sweeping and/or sprinkling
      • 8705903000/4
        ---Trucks for garbage collection
      • 8705904000/3
        ---Motorized concrete pumps
      • 8705905000/2
        Motor vehicle specially adapted or adjusted for Search and Rescue or it will be composed of rescue equipment, approved by the chief inspector and fire fighting Director as long as serve for the firefighting authority as defined in the law of fire fighting (services (conditional
      • 8705906000/1
        ---OF A PERMISSIBLE GROSS VEHICLE WEIGHT EXCEEDING 4500 KG
      • 8705908000/9
        ---Other, with electrical engine only for purpose of vehicle driving
      • 8705909000/8
        ---OTHERS
  • 8706000000
    Chassis fitted with engines, for the motor vehicles of headings 87.01 to 87.05.
    • 8706001000/3
      ---Used for assembling motor veciheles of wich permissible gross weight exceeds 4500 kg
    • 8706002000/2
      ---FOR THE ASSEMBLING OF AMBULANCES WHICH SERVE MEDICAL INSTITUTIONS, FOR TRANSPORTING SICK PERSONS ONLY, IF THE DIRECTOR GENERAL OF THE MINISTRY OF HEALTH MINISTRY APPROVED THOSE INSTITUTIONS FOR THE PURPOSES OF (THIS SUBHEADING (CONDITIONAL
    • 8706009000/5
      ---OTHERS
  • 8707000000
    Bodies (including cabs), for the motor vehicles of headings 87.01 to 87.05.
    • 8707100000
      - For the vehicles of heading 87.03
      • 8707101000/0
        (---FOR MOTOR VEHICLES (PASSENGER CARS
      • 8707109000/2
        ---OTHER
    • 8707900000
      - Other
      • 8707901000
        -: ---BODIES FOR BUSES
        • 8707901100/0
          ----OF A PERMISSIBLE GROSS VEHICLE WEIGHT EXCEEDING 4500 KG
        • 8707901900/3
          ----OTHERS
      • 8707902000/1
        ---SAFETY CABINS, REGARDING WHICH THE DIRECTOR GENERAL OF THE MINISTRY OF CONSTRUCTION AND HOUSING HAS CONFIRMED THAT THEY ARE SPECIAL FOR PROTECTING TRACTOR OPERATORS
      • 8707909000/4
        ---OTHER
  • 8708000000
    Parts and accessories of the motor vehicles of headings 87.01 to 87.05.
    • 8708100000
      - Bumpers and parts thereof
      • 8708101000/8
        ---REAR BUMPER FOR LORRIES, ADAPTED FOR THE PROTECTION AGAINST SUB-VEHICLE COLLISION
      • 8708102000/7
        FOR AGRICULTURE OR EARTH MOVING TRACTORS, PROVIDED THAT THEY ARE DIFFERENT IN STRUCTURE OR WEIGHT FROM SIMILAR PARTS AND ACCESSORIES OF OTHER MOTOR VEHICLES
      • 8708103000/6
        ---WHICH ARE SPECIAL FOR TRACTORS THAT ARE EXEMPTED FROM TAX
      • 8708104000/5
        ---BUMPER MADE FROM METAL WITH A TOWING HOOK MOUNTED, WHOSE WEIGHT IS NOT LESS THAN 25 KG
      • 8708109000/0
        ---OTHERS
    • 8708200000
      -:(-OTHER PARTS AND ACCESSORIES OF BODIES (INCLUDING DRIVER'S CABS
      • 8708210000/6
        -- Safety seat belts
      • 8708220000
        -- Front windscreens (windshields), rear windows and other windows specified in Subheading Note 1 to this Chapter
        • 8708221000/3
          FOR AGRICULTURE OR EARTH MOVING TRACTORS, PROVIDED THAT THEY ARE DIFFERENT IN STRUCTURE OR WEIGHT FROM SIMILAR PARTS AND ACCESSORIES OF OTHER MOTOR VEHICLES
        • 8708222000/2
          ---WHICH ARE SPECIAL FOR TRACTORS EXEMPTED FROM TAX NOT SPECIFIED IN SUBHEADING 2910
        • 8708223000/1
          ---OF TRANSPARENT POLYCARBONATE
        • 8708229000/5
          ---OTHERS
      • 8708290000
        -- Other
        • 8708291000/8
          FOR AGRICULTURE OR EARTH MOVING TRACTORS, PROVIDED THAT THEY ARE DIFFERENT IN STRUCTURE OR WEIGHT FROM SIMILAR PARTS AND ACCESSORIES OF OTHER MOTOR VEHICLES
        • 8708292000/7
          ---WHICH ARE SPECIAL FOR TRACTORS EXEMPTED FROM TAX NOT SPECIFIED IN SUBHEADING 2910
        • 8708293000/6
          ---OF TRANSPARENT POLYCARBONATE
        • 8708294000/5
          ---ANTI-OVERTURN ARC; SAFETY FRAME
        • 8708295000/4
          ---Wind deflectors for motor vehicle of headings 87.03
        • 8708299000/0
          ---OTHERS
    • 8708300000
      - Brakes and servo-brakes; parts thereof
      • 8708301000
        -:---Mounted brake linings
        • 8708301100/4
          For agriculture or earth moving tractors, provided that they are different in structure or weight from similar parts and accessories of other motor vehicles
        • 8708301900/7
          ----Others
      • 8708309000
        -:---Others
        • 8708309100/6
          For agriculture or earth moving tractors, provided that they are different in structure or weight from similar parts and accessories of other motor vehicles and that are not specifed in article 3093
        • 8708309200/4
          ---Brakes for the manufacture of goods within the limits of (subheading 87.16.1000 (conditional
        • 8708309300/2
          (Disc brakes, drum brakes, anti block system (ABS
        • 8708309900/9
          ---Others
    • 8708400000
      - Gear boxes and parts thereof
      • 8708401000/5
        For agriculture or earth moving tractors, provided that they are different in structure or weight from similar parts and accessories of other motor vehicles
      • 8708402000/4
        ---WHICH ARE SPECIAL FOR TRACTORS THAT ARE EXEMPTED FROM TAX excluding those specified in subheading 4010
      • 8708403000/3
        ---BOX OF A WEIGHT EXCEEDING 1500 KG
      • 8708409000/7
        ---OTHERS
    • 8708500000
      - Drive-axles with differential, whether or not provided with other transmission components, and non-driving axles; parts thereof
      • 8708501000/4
        For agriculture or earth moving tractors, provided that they are different in structure or weight from similar parts and accessories of other motor vehicles
      • 8708502000/3
        ---WHICH ARE SPECIAL FOR TRACTORS THAT ARE EXEMPTED FROM TAX
      • 8708503000/2
        ""---Rear axle called a ""third axle
      • 8708509000/6
        ---OTHERS
    • 8708700000
      - Road wheels and parts and accessories thereof
      • 8708701000/2
        For agriculture or earth moving tractors, provided that they are different in structure or weight from similar parts and accessories of other motor vehicles
      • 8708702000/1
        ---SPECIAL FOR TRACTORS THAT ARE EXEMPTED FROM TAX
      • 8708703000/0
        (---Devices for wheel protection (run-flat
      • 8708709000/4
        ---OTHERS
    • 8708800000
      - Suspension systems and parts thereof (including shock-absorbers)
      • 8708801000/1
        For agriculture or earth moving tractors, provided that they are different in structure or weight from similar parts and accessories of other motor vehicles
      • 8708809000/3
        ---OTHERS
    • 8708900000
      : -OTHER PARTS AND ACCESSORIES
      • 8708910000
        -- Radiators and parts thereof
        • 8708911000/8
          For agriculture or earth moving tractors, provided that they are different in structure or weight from similar parts and accessories of other motor vehicles
        • 8708912000/7
          ---SPECIAL FOR TRACTORS THAT ARE EXEMPTED FROM TAX
        • 8708919000/0
          ---OTHERS
      • 8708920000
        -- Silencers (mufflers) and exhaust pipes; parts thereof
        • 8708921000/6
          For agriculture or earth moving tractors, provided that they are different in structure or weight from similar parts and accessories of other motor vehicles
        • 8708922000/5
          ---SPECIAL FOR TRACTORS THAT ARE EXEMPTED FROM TAX
        • 8708929000/8
          ---OTHERS
      • 8708930000
        -- Clutches and parts thereof
        • 8708931000/4
          For agriculture or earth moving tractors, provided that they are different in structure or weight from similar parts and accessories of other motor vehicles
        • 8708932000/3
          ---SPECIAL FOR TRACTORS THAT ARE EXEMPTED FROM TAX
        • 8708939000/6
          ---OTHERS
      • 8708940000
        -- Steering wheels, steering columns and steering boxes; parts thereof
        • 8708941000/2
          For agriculture or earth moving tractors, provided that they are different in structure or weight from similar parts and accessories of other motor vehicles
        • 8708949000/4
          ---OTHERS
      • 8708950000/0
        -- Safety airbags with inflater system; parts thereof
      • 8708990000
        -- Other
        • 8708991000/1
          For agriculture or earth moving tractors, provided that they are different in structure or weight from similar parts and accessories of other motor vehicles
        • 8708992000/0
          ---SPECIAL FOR TRACTORS THAT ARE EXEMPTED FROM TAX excluding those specified in subheading 9910
        • 8708993000/9
          ---HUBS ON WHICH NONINFLATABLE TIRES ARE MOUNTED
        • 8708994000/8
          ---SUN-SHADE WINDOW-SHADE OR CURTAIN - ALL OF THESE FOR USE IN THE VEHICLE
        • 8708995000/7
          ---Braking systems not specified elswhere, exhaust brake systems for reducing the vehicle speed not specified elswhere and special parts thereof not specified elswhere; steering accessories not specified elswhere; hydraulic steering mechanism not specified elswhere and special parts thereof not specified elswhere; coupling plate(Fifth wheel coupling) for ,connecting supporting tow horse and supporting trailer tow hooks and special parts thereof; a central lubrication system that is not for the engine not specified elswhere and its parts not specified elswhere; clutch ;for cooling fan; light reflectors
        • 8708996000/6
          Mud protectors
        • 8708998000/4
          Parts for safety belts
        • 8708999000/3
          ---OTHERS
  • 8709000000
    Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway statio
    • 8709100000
      -: -VEHICLES
      • 8709110000/5
        -- Electrical
      • 8709190000/8
        -- Other
    • 8709900000
      - Parts
      • 8709902000/7
        ---HUBS ON WHICH NON-INFLATABLE TIRES ARE MOUNTED
      • 8709909000/0
        ---OTHERS
  • 8710000000/6
    Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles.
  • 8711000000
    Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars.
    • 8711100000/3
      - With internal combustion piston engine of a cylinder capacity not exceeding 50 cc
    • 8711200000
      - With internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc
      • 8711201000/1
        That cylinder's capacity does not exceed 125 cc and power of it's engine power does not exceed 11KW
      • 8711202000/0
        That cylinder's capacity does not exceed 125 cc and power of it's engine power does not exceed 11KW
    • 8711300000/1
      -WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY EXCEEDING 250 CC BUT NOT EXCEEDING 500 CC
    • 8711400000/0
      - With internal combustion piston engine of a cylinder capacity exceeding 500 cc but not exceeding 800 cc
    • 8711500000/9
      - With internal combustion piston engine of a cylinder capacity exceeding 800 cc
    • 8711600000
      - With electric motor for propulsion
      • 8711601000/7
        --- Which was not granted vehicle licence or permission to travel on roads by Licencing Authorithy and as far it does not travel on roads
      • 8711603000/5
        --- Bicycles with auxiliary electric engine
      • 8711609000/9
        --- Others
    • 8711900000/5
      - Other
  • 8712000000/2
    Bicycles and other cycles (including delivery tricycles), not motorised.
  • 8713000000
    Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled.
    • 8713100000/9
      - Not mechanically propelled
    • 8713900000/1
      - Other
  • 8714000000
    Parts and accessories of vehicles of headings 87.11 to 87.13.
    • 8714100000
      - Of motorcycles (including mopeds)
      • 8714101000/6
        ---SADDLES
      • 8714102000/5
        ---HUB WITHOUT TIRE, BRAKE LININGS, BRAKE DISCS, BRAKE DRUM AND ABS SYSTEM
      • 8714109000/8
        -:--OTHERS
    • 8714200000/6
      - Of carriages for disabled persons
    • 8714900000
      -: -OTHER
      • 8714910000/7
        -- Frames and forks, and parts thereof
      • 8714920000/5
        -- Wheel rims and spokes
      • 8714930000/3
        -- Hubs, other than coaster braking hubs and hub brakes, and free-wheel sprocket-wheels
      • 8714940000/1
        -- Brakes, including coaster braking hubs and hub brakes, and parts thereof
      • 8714950000/8
        -- Saddles
      • 8714960000/6
        -- Pedals and crank-gear, and parts thereof
      • 8714990000/0
        -- Other
  • 8715000000/5
    Baby carriages and parts thereof.
  • 8716000000
    Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof.
    • 8716100000/2
      - Trailers and semi-trailers of the caravan type, for housing or camping
    • 8716200000/1
      - Self-loading or self-unloading trailers and semi-trailers for agricultural purposes
    • 8716300000
      : -OTHER TRAILERS AND SEMI-TRAILERS FOR THE TRANSPORT OF GOODS
      • 8716310000
        -- Tanker trailers and tanker semi-trailers
        • 8716311000/7
          SPECIALLY FOR FIRE FIGHTING AND IMPORTED BY THE APPROVAL OF THE DIRECTOR AND THE CHIEF INSPECTOR OF FIRE FIGHTING SERVICES
        • 8716319000/9
          ---OTHERS
      • 8716390000
        -- Other
        • 8716391000/0
          SPECIALLY FOR FIRE FIGHTING AND IMPORTED BY THE APPROVAL OF THE DIRECTOR AND THE CHIEF INSPECTOR OF FIRE FIGHTING SERVICES
        • 8716399000/2
          ---OTHERS
    • 8716400000
      - Other trailers and semi-trailers
      • 8716401000/8
        SPECIALLY FOR FIRE FIGHTING AND IMPORTED BY THE APPROVAL OF THE DIRECTOR AND THE CHIEF INSPECTOR OF FIRE FIGHTING SERVICES
      • 8716409000/0
        ---OTHERS
    • 8716800000
      - Other vehicles
      • 8716801000/4
        SPECIALLY FOR FIRE FIGHTING AND IMPORTED BY THE APPROVAL OF THE DIRECTOR AND THE CHIEF INSPECTOR OF FIRE FIGHTING SERVICES
      • 8716802000/3
        ---ONE WHEEL BARROWS
      • 8716809000/6
        ---OTHERS
    • 8716900000
      - Parts
      • 8716901000/3
        ---HUBS ON WHICH NONINFLATABLE TIRES ARE MOUNTED
      • 8716902000/2
        ---AXLES, WHEELS, NOT OF SUBHEADING 9010, SPOKES, AND BRAKES
      • 8716909000/5
        ---OTHERS


Guidance number Title Guidance type Part / section / customs item Date published
016/04 הנחיית סיווג כללית לפרק 87 Chapter Guidance 01/01/2004
010/19 הנחיה לפרק 87 - חלקים למערכת ABS לרכב מנועי ללא מס קניה Chapter Guidance 14/04/2019
011/19 הנחיה לפרק 87 - מערכות בקרת יציבות STABILITY CONTROL SYSTEM Chapter Guidance 14/04/2019
MEKAH/Order number Attached file Valid from date Explanation Notes
1422 22/02/2005
1439 13/09/2005
1443 28/09/2005
1459 06/02/2006
1462 26/03/2006
1465 06/04/2006
1467 01/05/2006
1470 20/06/2006
1472 14/07/2006
1491 28/02/2007
1577 23/07/2009
1587 26/11/2009
1593 04/01/2010
1594 21/01/2010
1594 21/01/2010
1599 14/03/2010
1619 27/10/2010
1626 30/12/2010
1632 03/03/2011
1660 02/01/2012
1662 01/01/2012
1701 27/01/2013
1707 06/05/2013
1707 06/05/2013
1712 27/05/2013
1716 18/07/2013
1718 19/08/2013
1726 06/01/2014
1727 14/01/2014
1730 26/01/2014
1730 26/01/2014
1741 14/07/2014
1751 08/12/2014
1752 12/01/2015
1765 25/08/2015
1765 25/08/2015
1769 06/10/2015
1769 06/10/2015
1770 06/10/2015
1776 11/01/2016
1778 27/01/2016
1782 13/03/2016
1782 13/03/2016
1793 07/08/2016
1793 07/08/2016
1805 11/01/2017
1806 11/01/2017
1806 11/01/2017
1818 22/05/2017
1823 05/07/2017
1823 05/07/2017
1831 25/10/2017
1837 24/12/2017
1842 22/01/2018
1858 20/06/2018
1858 20/06/2018
רכבי יוקרה
1861 01/07/2018
1861 01/07/2018
הארכת הוראת שעה תיקון מספר 9
1864 01/09/2018
הוראת חדשה המתייחס לפרק 87 דו גלגלי מתאריך 1.9.1...
0 01/09/2018
פרק 87 מקח 1868
1868 01/09/2018
1868
0 01/09/2018
מק"ח 1868
1875 01/01/2019
1876 01/01/2019
תיקון מס' 25 הוראת שעה אביזרי בטיחות
1884 18/03/2019
1899 26/11/2019
1893 31/12/2019
1958 07/07/2021
12345 01/01/2022
פרק 87 בריסל 2022 - לפני פיצול לפי כל פרט - מתוקן
1990 02/01/2022
0 17/06/2020
כלל 4 מעונוע
1992 01/01/2022
אביזרי בטיחות הארכת הוראת שעה
0 01/01/2022
הארכת הוראת שעה דו גלגלי כלל פרק 87 5(ד)
11893 01/01/2022
פרק 87 כלל 4 טבלת קבוצות ו + ז שנת 2022 , פרק 87...
2102 01/01/2024
אביזרי בטיחות כלל 5ג פרק 87- הארכת מקח 1992
2106 01/01/2024
כללים עדכון כלל 5ד פרק 87- אופנועים (דו גלגלי) מק...
2140 01/01/2025
כללים לפרק 87 מיסוי ירוק , רכבים חשמליים כללים לפ...
2153 13/05/2025
1. הוספת סעיף 4ג לכללים בפרק 87
2172 30/09/2025
אופנוע -הכנסת ההגדרה מתקנות התעבורה לתעריף
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