Customs item information

Israel Tax Authority
Israel Tax Authority
Customs and Purchase Tax Tariff >> Customs item information
Valid for date   22/07/2025
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  • 5201000000/9
    Cotton, not carded or combed.
  • 5202000000
    Cotton waste (including yarn waste and garnetted stock).
    • 5202100000/6
      - Yarn waste (including thread waste)
    • 5202900000
      : -OTHER
      • 5202910000/6
        -- Garnetted stock
      • 5202990000/9
        -- Other
  • 5203000000/5
    Cotton, carded or combed.
  • 5204000000
    Cotton sewing thread, whether or not put up for retail sale.
    • 5204100000
      : -NOT PUT UP FOR RETAIL SALE
      • 5204110000/0
        -- Containing 85 % or more by weight of cotton
      • 5204190000/3
        -- Other
    • 5204200000/1
      - Put up for retail sale
  • 5205000000
    Cotton yarn (other than sewing thread), containing 85 % or more by weight of cotton, not put up for retail sale.
    • 5205100000
      -:-SINGLE YARN, OF UNCOMBED FIBERS
      • 5205110000/7
        -- Measuring 714.29 decitex or more (not exceeding 14 metric number)
      • 5205120000/5
        -- Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)
      • 5205130000/3
        -- Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)
      • 5205140000/1
        -- Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)
      • 5205150000/8
        -- Measuring less than 125 decitex (exceeding 80 metric number)
    • 5205200000
      -: -SINGLE YARN, OF COMBED FIBERS
      • 5205210000/6
        -- Measuring 714.29 decitex or more (not exceeding 14 metric number)
      • 5205220000/4
        -- Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)
      • 5205230000/2
        -- Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)
      • 5205240000/0
        -- Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)
      • 5205260000/5
        -- Measuring less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number)
      • 5205270000/3
        -- Measuring less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number)
      • 5205280000/1
        -- Measuring less than 83.33 decitex (exceeding 120 metric number)
    • 5205300000
      : -MULTIPLE (FOLDED) OR CABLED YARD, OF UNCOMBED FIBERS
      • 5205310000/5
        -- Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn)
      • 5205320000/3
        -- Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)
      • 5205330000/1
        -- Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)
      • 5205340000/9
        -- Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)
      • 5205350000/6
        -- Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)
    • 5205400000
      -: -MULTIPLE (FOLDED) OR CABLED YARN, OF COMBED FIBERS
      • 5205410000/4
        -- Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn)
      • 5205420000/2
        -- Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)
      • 5205430000/0
        -- Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)
      • 5205440000/8
        -- Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)
      • 5205460000/3
        -- Measuring per single yarn less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number per single yarn)
      • 5205470000/1
        -- Measuring per single yarn less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number per single yarn)
      • 5205480000/9
        -- Measuring per single yarn less than 83.33 decitex (exceeding 120 metric number per single yarn)
  • 5206000000
    Cotton yarn (other than sewing thread), containing less than 85 % by weight of cotton, not put up for retail sale.
    • 5206100000
      -:--SINGLE YARN, OF UNCOMBED FIBERS
      • 5206110000/5
        -- Measuring 714.29 decitex or more (not exceeding 14 metric number)
      • 5206120000/3
        -- Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)
      • 5206130000/1
        -- Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)
      • 5206140000/9
        -- Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)
      • 5206150000/6
        -- Measuring less than 125 decitex (exceeding 80 metric number)
    • 5206200000
      :-SINGLE YARN, OF COMBED FIBERS
      • 5206210000/4
        -- Measuring 714.29 decitex or more (not exceeding 14 metric number)
      • 5206220000/2
        -- Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)
      • 5206230000/0
        -- Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)
      • 5206240000/8
        -- Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)
      • 5206250000/5
        -- Measuring less than 125 decitex (exceeding 80 metric number)
    • 5206300000
      :-MULTIPLE (FOLDED) OR CABLED YARN, OF UNCOMBED FIBERS
      • 5206310000/3
        -- Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn)
      • 5206320000/1
        -- Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)
      • 5206330000/9
        -- Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)
      • 5206340000/7
        -- Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)
      • 5206350000/4
        -- Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)
    • 5206400000
      -:-MULTIPLE (FOLDED) OR CABLED YARN, OF COMBED FIBERS
      • 5206410000/2
        -- Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn)
      • 5206420000/0
        -- Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)
      • 5206430000/8
        -- Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)
      • 5206440000/6
        -- Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)
      • 5206450000/3
        -- Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)
  • 5207000000
    Cotton yarn (other than sewing thread) put up for retail sale.
    • 5207100000/5
      - Containing 85 % or more by weight of cotton
    • 5207900000/7
      - Other
  • 5208000000
    Woven fabrics of cotton, containing 85 % or more by weight of cotton, weighing not more than 200 g/m2.
    • 5208100000
      : -UNBLEACHED
      • 5208110000/1
        -- Plain weave, weighing not more than 100 g/m2
      • 5208120000/9
        -- Plain weave, weighing more than 100 g/m2
      • 5208130000/7
        -- 3-thread or 4-thread twill, including cross twill
      • 5208190000/4
        -- Other fabrics
    • 5208200000
      -: -BLEACHED
      • 5208210000
        -- Plain weave, weighing not more than 100 g/m2
        • 5208211000/9
          ---COMPOSED OF 100% COTTON, NOT WEIGHING MORE THAN 55 G/SQM, PREPARED SPECIFICALLY FOR MEDICAL USE THROUGH BLEACHING AND ANHANCED HYDROPHILIC CAPACITY, EXCLUDING WHICH ARE OF SUBHEADING 2120
        • 5208212000/8
          REGARDING WHICH THE DIRECTOR GENERAL OF THE MINISTRY OF INDUSTRY AND TRADE HAS CONFIRMED THAT THEY ARE FOR THE USE IN THE PRODUCTION OF GOODS OF HEADING 30.05
        • 5208219000/1
          ---OTHER
      • 5208220000
        -- Plain weave, weighing more than 100 g/m2
        • 5208221000/7
          REGARDING WHICH THE DIRECTOR GENERAL OF THE MINISTRY OF INDUSTRY AND TRADE HAS CONFIRMED THAT THEY ARE FOR THE USE IN THE PRODUCTION OF GOODS OF HEADING 30.05
        • 5208229000/9
          ---OTHER
      • 5208230000
        -- 3-thread or 4-thread twill, including cross twill
        • 5208231000/5
          ---COMPOSED OF 100% COTTON, NOT WEIGHING MORE THAN 55 G/SQM, PREPARED SPECIFICALLY FOR MEDICAL USE THROUGH BLEACHING AND ANHANCED HYDROPHILIC CAPACITY, EXCLUDING WHICH ARE OF SUBHEADING 2320
        • 5208232000/4
          REGARDING WHICH THE DIRECTOR GENERAL OF THE MINISTRY OF INDUSTRY AND TRADE HAS CONFIRMED THAT THEY ARE FOR THE USE IN THE PRODUCTION OF GOODS OF HEADING 30.05
        • 5208239000/7
          ---OTHER
      • 5208290000
        -- Other fabrics
        • 5208291000/2
          ---COMPOSED OF 100% COTTON, WHOSE WEIGHT DOES NOT EXCEED 55 G/SQM, AND THAT WAS SPECIFICALLY PREPARED FOR MEDICAL USE THROUGH BLEACHING (HYDROPHILIC) CAPACITY, EXCLUDING WHICH ARE OF SUBHEADING 2920
        • 5208292000/1
          REGARDING WHICH THE DIRECTOR GENERAL OF THE MINISTRY OF INDUSTRY AND TRADE HAS CONFIRMED THAT THEY ARE FOR THE USE IN THE PRODUCTION OF GOODS OF HEADING 30.05
        • 5208299000/4
          ---OTHER
    • 5208300000
      -: -DYED
      • 5208310000
        -- Plain weave, weighing not more than 100 g/m2
        • 5208311000/8
          REGARDING WHICH THE DIRECTOR GENERAL OF THE MINISTRY OF INDUSTRY AND TRADE HAS CONFIRMED THAT THEY ARE FOR THE USE IN THE PRODUCTION OF GOODS OF HEADING 30.05
        • 5208319000/0
          ---OTHER
      • 5208320000
        -- Plain weave, weighing more than 100 g/m2
        • 5208321000/6
          REGARDING WHICH THE DIRECTOR GENERAL OF THE MINISTRY OF INDUSTRY AND TRADE HAS CONFIRMED THAT THEY ARE FOR THE USE IN THE PRODUCTION OF GOODS OF HEADING 30.05
        • 5208329000/8
          ---OTHER
      • 5208330000
        -- 3-thread or 4-thread twill, including cross twill
        • 5208331000/4
          REGARDING WHICH THE DIRECTOR GENERAL OF THE MINISTRY OF INDUSTRY AND TRADE HAS CONFIRMED THAT THEY ARE FOR THE USE IN THE PRODUCTION OF GOODS OF HEADING 30.05
        • 5208339000/6
          ---OTHER
      • 5208390000
        -- Other fabrics
        • 5208391000/1
          REGARDING WHICH THE DIRECTOR GENERAL OF THE MINISTRY OF INDUSTRY AND TRADE HAS CONFIRMED THAT THEY ARE FOR THE USE IN THE PRODUCTION OF GOODS OF HEADING 30.05
        • 5208399000/3
          ---OTHER
    • 5208400000
      -: -OF YARNS OF DIFFERENT COLOURS
      • 5208410000/8
        -- Plain weave, weighing not more than 100 g/m2
      • 5208420000/6
        -- Plain weave, weighing more than 100 g/m2
      • 5208430000/4
        -- 3-thread or 4-thread twill, including cross twill
      • 5208490000/1
        -- Other fabrics
    • 5208500000
      -: -PRINTED
      • 5208510000/7
        -- Plain weave, weighing not more than 100 g/m2
      • 5208520000/5
        -- Plain weave, weighing more than 100 g/m2
      • 5208590000/0
        -- Other fabrics
  • 5209000000
    Woven fabrics of cotton, containing 85 % or more by weight of cotton, weighing more than 200 g/m2.
    • 5209100000
      -: -UNBLEACHED
      • 5209110000/9
        -- Plain weave
      • 5209120000/7
        -- 3-thread or 4-thread twill, including cross twill
      • 5209190000/2
        -- Other fabrics
    • 5209200000
      : -BLEACHED
      • 5209210000
        -- Plain weave
        • 5209211000/7
          REGARDING WHICH THE DIRECTOR GENERAL OF THE MINISTRY OF INDUSTRY AND TRADE HAS CONFIRMED THAT THEY ARE FOR THE USE IN THE PRODUCTION OF GOODS OF HEADING 30.05
        • 5209219000/9
          ---OTHERS
      • 5209220000
        -- 3-thread or 4-thread twill, including cross twill
        • 5209221000/5
          REGARDING WHICH THE DIRECTOR GENERAL OF THE MINISTRY OF INDUSTRY AND TRADE HAS CONFIRMED THAT THEY ARE FOR THE USE IN THE PRODUCTION OF GOODS OF HEADING 30.05
        • 5209229000/7
          ---OTHERS
      • 5209290000
        -- Other fabrics
        • 5209291000/0
          REGARDING WHICH THE DIRECTOR GENERAL OF THE MINISTRY OF INDUSTRY AND TRADE HAS CONFIRMED THAT THEY ARE FOR THE USE IN THE PRODUCTION OF GOODS OF HEADING 30.05
        • 5209299000/2
          ---OTHERS
    • 5209300000
      : -DYED
      • 5209310000
        -- Plain weave
        • 5209311000/6
          REGARDING WHICH THE DIRECTOR GENERAL OF THE MINISTRY OF INDUSTRY AND TRADE HAS CONFIRMED THAT THEY ARE FOR THE USE IN THE PRODUCTION OF GOODS OF HEADING 30.05
        • 5209319000/8
          ---OTHERS
      • 5209320000
        -- 3-thread or 4-thread twill, including cross twill
        • 5209321000/4
          REGARDING WHICH THE DIRECTOR GENERAL OF THE MINISTRY OF INDUSTRY AND TRADE HAS CONFIRMED THAT THEY ARE FOR THE USE IN THE PRODUCTION OF GOODS OF HEADING 30.05
        • 5209329000/6
          ---OTHERS
      • 5209390000
        -- Other fabrics
        • 5209391000/9
          REGARDING WHICH THE DIRECTOR GENERAL OF THE MINISTRY OF INDUSTRY AND TRADE HAS CONFIRMED THAT THEY ARE FOR THE USE IN THE PRODUCTION OF GOODS OF HEADING 30.05
        • 5209399000/1
          ---OTHERS
    • 5209400000
      -: -OF YARNS OF DIFFERENT COLOURS
      • 5209410000/6
        -- Plain weave
      • 5209420000/4
        -- Denim
      • 5209430000/2
        -- Other fabrics of 3-thread or 4-thread twill, including cross twill
      • 5209490000/9
        -- Other fabrics
    • 5209500000
      -: -PRINTED
      • 5209510000/5
        -- Plain weave
      • 5209520000/3
        -- 3-thread or 4-thread twill, including cross twill
      • 5209590000/8
        -- Other fabrics
  • 5210000000
    Woven fabrics of cotton, containing less than 85 % by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/m2.
    • 5210100000
      -: -UNBLEACHED
      • 5210110000/7
        -- Plain weave
      • 5210190000/0
        -- Other fabrics
    • 5210200000
      -: -BLEACHED
      • 5210210000
        -- Plain weave
        • 5210211000/5
          REGARDING WHICH THE DIRECTOR GENERAL OF THE MINISTRY OF INDUSTRY AND TRADE HAS CONFIRMED THAT THEY ARE FOR THE USE IN THE PRODUCTION OF GOODS OF HEADING 30.05
        • 5210219000/7
          ---OTHERS
      • 5210290000
        -- Other fabrics
        • 5210291000/8
          REGARDING WHICH THE DIRECTOR GENERAL OF THE MINISTRY OF INDUSTRY AND TRADE HAS CONFIRMED THAT THEY ARE FOR THE USE IN THE PRODUCTION OF GOODS OF HEADING 30.05
        • 5210299000/0
          ---OTHERS
    • 5210300000
      -: -DYED
      • 5210310000
        -- Plain weave
        • 5210311000/4
          REGARDING WHICH THE DIRECTOR GENERAL OF THE MINISTRY OF INDUSTRY AND TRADE HAS CONFIRMED THAT THEY ARE FOR THE USE IN THE PRODUCTION OF GOODS OF HEADING 30.05
        • 5210319000/6
          ---OTHERS
      • 5210320000
        -- 3-thread or 4-thread twill, including cross twill
        • 5210321000/2
          REGARDING WHICH THE DIRECTOR GENERAL OF THE MINISTRY OF INDUSTRY AND TRADE HAS CONFIRMED THAT THEY ARE FOR THE USE IN THE PRODUCTION OF GOODS OF HEADING 30.05
        • 5210329000/4
          ---OTHERS
      • 5210390000
        -- Other fabrics
        • 5210391000/7
          REGARDING WHICH THE DIRECTOR GENERAL OF THE MINISTRY OF INDUSTRY AND TRADE HAS CONFIRMED THAT THEY ARE FOR THE USE IN THE PRODUCTION OF GOODS OF HEADING 30.05
        • 5210399000/9
          ---OTHERS
    • 5210400000
      -: -OF YARNS OF DIFFERENT COLOURS
      • 5210410000/4
        -- Plain weave
      • 5210490000/7
        -- Other fabrics
    • 5210500000
      -: -PRINTED
      • 5210510000/3
        -- Plain weave
      • 5210590000/6
        -- Other fabrics
  • 5211000000
    Woven fabrics of cotton, containing less than 85 % by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/m2.
    • 5211100000
      -: -UNBLEACHED
      • 5211110000/5
        -- Plain weave
      • 5211120000/3
        -- 3-thread or 4-thread twill, including cross twill
      • 5211190000/8
        -- Other fabrics
    • 5211200000
      - Bleached
      • 5211201000/5
        Regarding which the Director General of the Ministry of Industry and Trade has confirmed that they are for the use in the production of goods of heading 30.05
      • 5211209000/7
        ---Others
    • 5211300000
      -: -DYED
      • 5211310000
        -- Plain weave
        • 5211311000/2
          REGARDING WHICH THE DIRECTOR GENERAL OF THE MINISTRY OF INDUSTRY AND TRADE HAS CONFIRMED THAT THEY ARE FOR THE USE IN THE PRODUCTION OF GOODS OF HEADING 30.05
        • 5211319000/4
          ---OTHERS
      • 5211320000
        -- 3-thread or 4-thread twill, including cross twill
        • 5211321000/0
          REGARDING WHICH THE DIRECTOR GENERAL OF THE MINISTRY OF INDUSTRY AND TRADE HAS CONFIRMED THAT THEY ARE FOR THE USE IN THE PRODUCTION OF GOODS OF HEADING 30.05
        • 5211329000/2
          ---OTHERS
      • 5211390000
        -- Other fabrics
        • 5211391000/5
          REGARDING WHICH THE DIRECTOR GENERAL OF THE MINISTRY OF INDUSTRY AND TRADE HAS CONFIRMED THAT THEY ARE FOR THE USE IN THE PRODUCTION OF GOODS OF HEADING 30.05
        • 5211399000/7
          ---OTHERS
    • 5211400000
      -: -OF YARNS OF DIFFERENT COLOURS
      • 5211410000/2
        -- Plain weave
      • 5211420000/0
        -- Denim
      • 5211430000/8
        -- Other fabrics of 3-thread or 4-thread twill, including cross twill
      • 5211490000/5
        -- Other fabrics
    • 5211500000
      -: -PRINTED
      • 5211510000/1
        -- Plain weave
      • 5211520000/9
        -- 3-thread or 4-thread twill, including cross twill
      • 5211590000/4
        -- Other fabrics
  • 5212000000
    Other woven fabrics of cotton.
    • 5212100000
      -: -WEIGHING NOT MORE THAN 200 G/SQM
      • 5212110000/3
        -- Unbleached
      • 5212120000
        -- Bleached
        • 5212121000/0
          REGARDING WHICH THE DIRECTOR GENERAL OF THE MINISTRY OF INDUSTRY AND TRADE HAS CONFIRMED THAT THEY ARE FOR THE USE IN THE PRODUCTION OF GOODS OF HEADING 30.05
        • 5212129000/2
          ---OTHERS
      • 5212130000
        -- Dyed
        • 5212131000/8
          REGARDING WHICH THE DIRECTOR GENERAL OF THE MINISTRY OF INDUSTRY AND TRADE HAS CONFIRMED THAT THEY ARE FOR THE USE IN THE PRODUCTION OF GOODS OF HEADING 30.05
        • 5212139000/0
          ---OTHERS
      • 5212140000/7
        -- Of yarns of different colours
      • 5212150000/4
        -- Printed
    • 5212200000
      -: -WEIGHING MORE THAN 200 G/SQM
      • 5212210000/2
        -- Unbleached
      • 5212220000
        -- Bleached
        • 5212221000/9
          REGARDING WHICH THE DIRECTOR GENERAL OF THE MINISTRY OF INDUSTRY AND TRADE HAS CONFIRMED THAT THEY ARE FOR THE USE IN THE PRODUCTION OF GOODS OF HEADING 30.05
        • 5212229000/1
          ---OTHERS
      • 5212230000
        -- Dyed
        • 5212231000/7
          REGARDING WHICH THE DIRECTOR GENERAL OF THE MINISTRY OF INDUSTRY AND TRADE HAS CONFIRMED THAT THEY ARE FOR THE USE IN THE PRODUCTION OF GOODS OF HEADING 30.05
        • 5212239000/9
          ---OTHERS
      • 5212240000/6
        -- Of yarns of different colours
      • 5212250000/3
        -- Printed


Guidance number Title Guidance type Part / section / customs item Date published
035/68 XI הנחיית סיווג כללית לחלק Section Guidance 01/01/1968
157/72 XI הנחיית סיווג כללית לחלק Section Guidance 01/01/1972
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