Customs item information

Israel Tax Authority
Israel Tax Authority
Customs and Purchase Tax Tariff >> Customs item information
Valid for date   01/05/2025
;

  • 8901000000
    Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods.
    • 8901100000
      - Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds
      • 8901101000/9
        ---WHICH ARE SUBJECT TO PARAGRAPH 30(A)(12)(C) OF THE VALUE-ADDED TAX (LAW 1975 (5736
      • 8901109000/1
        ---OTHERS
    • 8901200000/9
      - Tankers
    • 8901300000/8
      - Refrigerated vessels, other than those of subheading 8901.20
    • 8901900000
      - Other vessels for the transport of goods and other vessels for the transport of both persons and goods
      • 8901901000/1
        ---WHICH ARE SUBJECT TO PARAGRAPH 30(A)(12)(C) OF THE VALUE-ADDED TAX (LAW 1975 (5736
      • 8901909000/3
        ---OTHERS
  • 8902000000/9
    Fishing vessels; factory ships and other vessels for processing or preserving fishery products.
  • 8903000000
    Yachts and other vessels for pleasure or sports; rowing boats and canoes.
    • 8903100000
      -INFLATABLE
      • 8903110000
        -- Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg
        • 8903111000/3
          ---REGARDING WHICH THE DIRECTOR GENERAL OF THE MINISTRY OF TRANSPORT HAS APPROVED THAT THEY WILL BE USED FOR MARINE RESCUE
        • 8903119000/5
          ---OTHERS
      • 8903120000
        -- Not designed for use with a motor and unladen (net) weight not exceeding 100 kg
        • 8903121000/1
          ---REGARDING WHICH THE DIRECTOR GENERAL OF THE MINISTRY OF TRANSPORT HAS APPROVED THAT THEY WILL BE USED FOR MARINE RESCUE
        • 8903129000/3
          ---OTHERS
      • 8903190000
        -- Other
        • 8903191000/6
          ---REGARDING WHICH THE DIRECTOR GENERAL OF THE MINISTRY OF TRANSPORT HAS APPROVED THAT THEY WILL BE USED FOR MARINE RESCUE
        • 8903199000/8
          ---OTHERS
    • 8903200000
      -:-- SAILBOATS, WITH OR WITHOUT AUXILIARY MOTOR
      • 8903210000
        -- Of a length not exceeding 7.5 m
        • 8903211000/2
          ,--- From rubber or plastic, of a length not exceeding 7 m excluding those specified in subheading 9120
        • 8903212000
          --- With a cabine adjusted for sleeping according to it's quality
          • 8903212100/9
            ---- Of a length not exceeding 7 m
          • 8903212200/7
            ---- Others
          • 8903212900/2
            ---- Others
        • 8903219000/4
          --- Others
      • 8903220000
        -- Of a length exceeding 7.5 m but not exceeding 24 m
        • 8903221000
          ---- Others
          • 8903221100/8
            ---- Others
          • 8903221900/1
            ---- Others
        • 8903229000/2
          --- Others
      • 8903230000
        -- Of a length exceeding 24 m
        • 8903231000
          ---- Others
          • 8903231100/6
            ---- Others
          • 8903231900/9
            ---- Others
        • 8903239000/0
          --- Others
    • 8903300000
      -:--MOTORBOATS, OTHER THAN OUTBOARD MOTORBOATS
      • 8903310000
        -- Of a length not exceeding 7.5 m
        • 8903311000/1
          ,--- From rubber or plastic, of a length not exceeding 7 m excluding those specified in subheadings 9220 or 9230
        • 8903312000
          --- With a cabine adjusted for sleeping according to it's quality
          • 8903312100/8
            ---- Of a length not exceeding 7 m
          • 8903312900/1
            ---- Others
        • 8903313000/9
          --- MARINE JETS
        • 8903319000/3
          --- Others
      • 8903320000
        -- Of a length exceeding 7.5 m but not exceeding 24 m
        • 8903321000/9
          ---- Others
        • 8903329000/1
          --- Others
      • 8903330000
        -- Of a length exceeding 24 m
        • 8903331000/7
          ---- Others
        • 8903339000/9
          --- Others
    • 8903900000
      -:-OTHER
      • 8903930000
        -- Of a length not exceeding 7.5 m
        • 8903931000/1
          ,--- From rubber or plastic, of a length not exceeding 7 m excluding those specified in subheadings 9220 or 9230
        • 8903932000
          --- With a cabine adjusted for sleeping according to it's quality
          • 8903932100/8
            ---- Of a length not exceeding 7 m
          • 8903932900/1
            ---- Others
        • 8903933000/9
          --- MARINE JETS
        • 8903939000/3
          --- Others
      • 8903990000
        -- Other
        • 8903992000/7
          --- With a cabine adjusted for sleeping according to it's quality
        • 8903999000/0
          --- Others
  • 8904000000/5
    Tugs and pusher craft.
  • 8905000000
    Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms.
    • 8905100000/1
      - Dredgers
    • 8905200000/0
      - Floating or submersible drilling or production platforms
    • 8905900000/3
      - Other
  • 8906000000
    Other vessels, including warships and lifeboats other than rowing boats.
    • 8906100000/9
      - Warships
    • 8906900000
      - Other
      • 8906901000
        -:-INFLATABLE BOATS
        • 8906901100/8
          ----REGARDING WHICH THE DIRECTOR GENERAL OF THE MINISTRY OF TRANSPORT HAS APPROVED THAT THEY WILL BE USED FOR MARINE RESCUE
        • 8906901900/1
          ----OTHERS
      • 8906909000/2
        ---OTHER
  • 8907000000
    Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons).
    • 8907100000/7
      - Inflatable rafts
    • 8907900000/9
      - Other
  • 8908000000/6
    Vessels and other floating structures for breaking up.


Guidance number Title Guidance type Part / section / customs item Date published
001/23 קביעת הסיווג בסעיפים ישראליים של פרט 89.03 המתייחסים לכלי שיט "עם תא המותאם למגורים לפי טיבו" Item Guidance 07/05/2023
version: Web_3.0.7_2