Customs item information

Israel Tax Authority
Israel Tax Authority
Customs and Purchase Tax Tariff >> Customs item information
Valid for date   05/05/2025
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  • 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


The legal source of demand According to part / chapter Description of goods demands / Warnings demands Certificating authority (contact reference) Approval type (reference request form) Conditions descriptions Terms relations שיש צורך רק באחד מהאישורים/הרשיונות
.'המפורטים בעמודת 'תיאור התנאים
When "all the terms" appears in this column, this means that there is need for all the certificates / licenses specified in the "conditions description" column
שיש צורך בכל האישורים/הרשיונות
.'המפורטים בעמודת 'תיאור התנאים">
Applies to personal imports Applies to temporary import of goods Autonomy region האם וולונטרי או יבואן מפר אמון
Other legislation to Military order ‎8703000000 רכב מנועי מסוג טרקטורון Ministry of Industry, Trade and Labor
approval of dual-use equipment for autonomy
All Conditions Yes No Only autonomy of Gaza and Samaria No
Annex 1 to personal import order ‎8703000000 בהתאם להוראות לפי חוק רישוי שירותים ומקצועות בענף הרכב לרבות טרקטור משא Ministry of Transportion Licence from Vehicle Division and Maintenance service - Commercial import - Exchangeable Yes No Israel and autonomy No
Annex 2 to Free Import Order ‎8703000000 רכב מסוג 1M כמשמעותו בתקנה 271א לתקנות התעבורה, שיוצר כולו בפס הייצור של יצרנו )ביבוא מסחרי( , למעט דגמים לבדיקת אב-טיפוס או רכב או שניהם ביבוא כמותי בשנת פעילותו הראשונה של יבואן כמשמעותו בצו הרכב Ministry of Transportion Approval from Vehicle Division and Maintenance service - Commercial import ( Approval from Vehicle Division and Maintenance service - Commercial import - מוצרי תעבורה , Approval from Vehicle Division and Maintenance service - Commercial import - יבוא מסחרי של כלי רכב ) Exchangeable Yes No Israel and autonomy No
Annex 2 to Free Import Order ‎8703000000 טרקטורון או רכב שטח בהגדרתם בתקנות התעבורה Ministry of Transportion
Vehicle workshop
בידי היבואן אישור ממעבדה מוסמכת לרכב על עמידת הטרקטורון או רכב השטח, בהתאמה, בכל התנאים האלה: א. לדגם הטרקטורון או רכב השטח קיימת הוראה בדבר רישום רכב הוא עומד בתקנות התעבורה; ב. הטרקטורון או רכב השטח חדש או משומש ובעת רישומם טרם חלפו 18 חודשים ממועד ייצורו, ואם מועד ייצורו אינו ידוע - מהמועד שבו נרשם הרכב לראושנה במדינת חוץ Exchangeable Yes No Israel and autonomy No
Annex 1 to Free Import Order ‎8703000000 רכב מסוג ,N1, M1, M2, M3 כמשמעותם בתקנה 271 א לתקנות התעבורה, שיוצר כולו בפס היצור של יצרנו למעט : ( 1) קלנועית; (2) דגמי רכב המאושרים ביבוא חופשי כמפורט בתוספת השנייה Ministry of Transportion
Authonomy Licence
Exchangeable Yes No Israel and autonomy No
Annex 1 to Free Import Order ‎8703000000 רכב מסוג ,N1, M1, M2, M3 כמשמעותם בתקנה 271 א לתקנות התעבורה, שיוצר כולו בפס היצור של יצרנו למעט : ( 1) קלנועית; (2) דגמי רכב המאושרים ביבוא חופשי כמפורט בתוספת השנייה Ministry of Transportion Licence from Vehicle Division and Maintenance service - Commercial import Exchangeable Yes No Israel and autonomy No
Guidance number Title Guidance type Part / section / customs item Date published
004/09 87.03 סיווג טרקטורונים Item Guidance 01/11/2009
016/04 הנחיית סיווג כללית לפרק 87 Chapter Guidance 01/01/2004
014/18 סיווג טרקטורון חשמלי לילדים Item Guidance 11/06/2018
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
004/20 כלי ממונע בתצורת טרקטורון Item Guidance 20/04/2021
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