Customs item information

By the virtue of the authority vested in me under under sections 3 (b) and 5 of the Customs Tariff and Exemptions Ordinance, 1937 (1) (hereinafter - the Ordinance), section 1 of the Customs and blo Tax Law (change of tariff), hatshat 1949 sections 1 to 3 And 31 of the Purchase Tax (Goods and Services) Law, hatshaib 1952 (3) (hereinafter - the Law) and subject to the Customs, blo and Purchase Tax (Cancellation of Special Exemption) Law, hatasshiz 1957 (4) I herby command as follow :

A) In the First Addition

(1) That is mentioned in Columns A, B and C replaces the o rdinance Addition ;

(2) In customs Headings, specified in chapters 1 to 24 whose customs rate is set in accordance to the the agreements detailed in articles 18 to 23, in column B, following the description of goods, letters which indicate the agreement country will be stated as follows:

(3) The goods whose details and descriptions are listed in Columns A and B are goods to which purchase tax applies, if in Column D of the row, the rate of purchase tax is indicated.

(4) I f the additional rate is indicated in Column E, the p urchase tax noted in Paragraph (3) will be calculated accordingly .

(5) The statistical unit and the adjacent digit to the slash of the heading numbers, subheadings and paragraph are not part of the addition.

(b) In the Second Addition there is a detailed list of the goods on which purchase tax is levied, and the provisions of the First Addition to purchase tax shall not apply to them. Classification of goods in the First Addition.

Classification of goods according to the First Addition shall be governed by the following provisions and in accordance with the Convention regarding the Harmonized System for the description and Coding of the goods (K.A. 1010);

1) The titles of the Parts, Chapters and Subchapters are set out for ease of study only; for the purposes of any Law, the classification shall be determined according to the terms in the headings and the notes of the Part or the Chapter, and under thet condition that those headings or notes do not state otherwise, and according to the following provisions.

(2) Any reference:

(a) to an item in a heading of the First Addition shall be considered as including the reference of the same item when it is incomplete or unfinished, under the condition that when it is on display, the incomplete or unfinished item has the principal characteristics of the complete or finished item; the reference shall also be considered as a reference to a complete or finished item (or classified as complete or finished by virtue of this Provision), when it is displayed unassembled or disassembled.

(b) Any reference in any heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances; Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance; The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.

(3) When, by application of rule 2(b) or for any other reason, goods are prima facie, classified under two or more headings, classification shall be effected as follows:

(a) The heading which provides the most specific description shall be preferred to headings providing a more general description; However, when two or more headings each refer only to part of the materials or substances contained in mixed or composite goods or to only part of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.

(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods "put up in sets" for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

(c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

(4) Goods which cannot be classified according to paragraph (3) shall be classified under the heading appropriate to the goods to which they are most akin.

(5) In addition to that said in paragraphs (1) to (4), the following rules shall apply in respect of the goods referred to therein:

(a) A box appropriate for prolonged use, for cameras, musical instruments, firearms, drafting tools, jewelry including similar containers, which was specially designed or adapted to contain the specific item, or a specific set of items, and is displayed together with the items meant for it, shall be classified with these items if it is of the type usually sold with them. However, this provision shall not apply to the containers of the items when the container gives both of them their principal character.

(b) Subject to the Provisions of sub paragraph (a), packaging materials and packaging containers displayed with the goods within them shall be classified according to the goods, if they are of the type usually serving for the packaging of these goods; however, this Provision is not binding when the packaging materials or packaging containers are clearly suitable for reuse.

(6) For the purposes of any law, classification of goods under the subheadings of some heading shall be determined according to the terms of these subheadings, according to the rules referring to each subheading, according to the rules referring to the section and the chapter that this subheading is part of, unless otherwise is required by context, and in accordance with these provisions, mutatis mutandis; only subheadings having the same classification level may be compared.

Notwithstanding the provisions of section 3, goods which may be classified in both the heading located in Chapters 1 to 97 of the First addition and in Heading located in Chapters 98 to 99 of the said additionshall be classified in Chapters 98 and 99 of the said addition, Except in cases where the customs rate and the tax rate that will apply if the goods are classified in Chapters 1 to 97 of the said additionare lower than the rates that will apply if the goods are classified in Chapters 98 and 99 of the said addition.

a) Goods shall not be classified according to a heading next to which the word "(conditional)" is noted to exclude goods of local manufacture, unless, before their clearance, a special entry was submitted that was set out for this purpose under Section 239 of the Custom Ordinance, or for the purposes of certain types of goods, or certain headings - another form, which was instructed by the and under the conditions ordered by him.

b) Notwithstanding that is stated in Paragraph (A) goods shall be classified according to a heading next to which the word "(conditional)" is noted even if an entry or another form was not submitted before their clearance, if a request for the correction of the entry was submitted within the period of three months from the day the goods were cleared, and proof has been given that all conditions of that heading have been fulfilled; and the conditions are still fulfilled; in special cases, the Director General of Customs may extend this period up to six months from the day of the clearance.

c) If one of the Provisions concerning the conditional heading deals with specific use of the goods, the use of the goods, unless stated differently in that heading, shall commence within one year of the date of their redemption, unless the Director General of Customs has extended this period; until the commencement of the said use, no other use shall be made of the goods.

d) The Director General of Customs is entitled to demand guarantees, as he sees fit, that any B.1.The tax rate of heading 22.07 and 22.08 will be adjusted on January 1 of every year according to the change applied to the new index compared with the basic index. of the Provisions of the conditional heading provisions was or will be met, and also that the use will be made as stated in sub paragraph (B); similarly, the Director General of Customs is entitled to demand certificates, documents, reports and the keeping of records, to his satisfaction, for the purpose of control of the implementation of the provisions of the conditional heading, or the identification of the goods, before their use or during their use.

e) ) If no one of the provisions of this Section has been met, or some another person did not fulfill the Director's requirements as stated, or one of the provisions of the conditional heading has not been met, the goods shall be classified according to the heading which is not a conditional heading, and the Customs tax or tax shall be paid according to that heading, unless it is explicitly stated otherwise in the conditional heading.

f) For the purposes of this Section, if goods were classified according to a conditional heading, due to a certain use or designation, the conditionality of the heading shall apply only if the said use or designation is fulfilled. Wholesale Price on Local Production

g) A motor vehicle whose classification is according to a conditional heading and the vehicle or the use of the vehicle were passed on to someone else, despite the provisions of the conditional heading, the provisions of article (E) shall apply to it, and provided that the customs and the tax paid on the day of the clearance of the vehicle from customs control will be reduced from the mentioned customs fees or tax. Local manufacturing wholesale price .

h) In the case of goods classified in a customs heading which next to the word "(conditional)", the list next to this customs heading must also indicate the customs heading in which the best ones would have been classified if they had not complied with the conditions of the exemption.

The Determination of the wholesale price concerning goods of local manufacture will be carried out according the provisions of articles 4, 4a,4c, 4d and 4e of the law and regulation 8 of the Purchase Tax Regulations (goods), 1953.

Goods of headings detailed in Column "A", as listed below, and subject to the duties as determined in Column "D" of the First Addition these duties shall be levied even if they are listed in one or more of the Sections of the additions of the Law, as indicated next to them in Column "B":

A) The Customs or Tax rate set in the first addition in percentage shall mean a percent of the value of the goods; The Customs or tax rate set at a fixed price shall mean the amount in NIS per a measurement unit as detailed in Column C and D as per the matter.

B ) The fixed tax rates set in the First addition will increase whenever the representative rate of exchange increases by over 20% compared to the last published representative exchange rate before the day of the last increase; this provision shall not be applied to goods classified in the headings detailed in paragraph 12; The General Director will publish an announcement in the Official Publications regarding the increased rate and the day of its commencement.

C) The fixed Customs rates set in Headings:

04.06, 04.09, 07.01, 07.02, 07.03, 07.04,

07.05, 07.06, 07.07, 07.08, 07.09, 07.10,

07.11, 07.12, 07.13, 07.14, 08.02, 08.03,

08.04, 08.05, 08.06, 08.07, 08.08, 08.09,

08.10, 08.11, 08.12, 08.13, (excluding 08.13.2090 and-08.13.5000)

12.02, 12.06, 12.07, 15.09, 15.10, 15.17, 16.04, 20.01, 20.02, 20.04,

20.05, 20.07, 20.08, 20.09, 21.03, 21.06 (excluding 21.06.9070),

22.04, 22.05, that will be updated on January 1 of every year (hereinafter "Date of Change") according to the change in the Index of December previous to the day of change comparing to the index published on December of the previous year deducting efficiency factor of 1.5% of the stated rate; The Director General will publish an announcement in the Official Publications regarding the updated amounts.

D) When a fixed sum of a Customs rate or Tax rate is determined regarding a certain amount of goods, the same Customs and Tax rate shall apply proportionally to a portion of these goods as well.

E) When a fixed sum of a Customs rate is determined according to the weight of the goods, the weight will be calculated according to the overall weight of the imported goods including luiquid or solution, excluding the package.

(A) In this article the "date of change", the "new index" and the "basic index" are as defined in article 12 (A).

(B) The reduction rates in column C of the table in rule 6 of the additional (Israeli) rules of chapter 87 will be adjusted on January 1 of every year according to the change in the new index compared with the basic index.

(C) The general director will publish an announcement in the Official Publications regarding the adjusted reduction rates according to this article.

(A) Goods that are classified in customs headings detailed in column A of the list in the third addition, and were mentioned in this order, following the description of the goods, in column B, the letters W.T.O appear, the General customs rates will apply on these goods, excluding the maximum annual amount set next to these goods in column B of the list for which the customs rate mentioned next to it in column C will apply.

(B) Notwithstanding the provisions of subsection (a), on 1 January of each of the years 2013 to 2018 onwards, the maximum annual quantity fixed in column B shall be in the list as stated in subsection (a), in details 04.01.4000, 04.01.5000, 04.03, 04.05.1099, 04.05.2000, 04.05.9000, 04.06.1090, 04.06.2000, 04.06.3000, 04.06.4000, 04.06.9020 and 04.06.9090 The quantity stated in the column relating to that year alongside these customs details.

Goods which the Free Trade Agreement with the United States applies to them and the conditions stated in article 14 are met, shall be exempt from customs duties.

Goods on which the trade agreement with the European Union countries and the joining countries applies and the conditions stated in article 14 are met shall be exempt from customs duties, except for goods classified in chapters 1 to 24 and in headings 35.02.1000,35.05.1021 and 35.05.2000 of the first addition, in which it was mentioned in column B, after the description of goods the letters EU or EU1 will be considered as stated below:

(1) Goods that are classified in customs headings in which it was mentioned in column B, following the description of goods, the letters EU, the general customs rate will apply on them;

(2) Goods that are classified in customs headings in which it was mentioned in column B, following the description of goods, the letters EU1, will be subject to the customs rate in accordance to what is detailed in the list in the fourth addition (henceforth: the list) will be considered as stated below:

(a) Goods that are classified in customs headings detailed in column A in the list, next to them in column B the reduction rate is stated - the general customs rate will apply on them deducting the reduction rate stated in column B, excluding the maximum annual amount set in column E of the list, for which it will be deduced from the general customes rate stated in column D on the list;

(b) Goods that are classified in customs headings detailed in column A in the list, next to them in column C the reduction rate is stated - the customs rate stated in column C will apply on them, excluding the maximum annual amount set in column E on the list, for which the rate mentioned in column D on the list will be reduced from the general customs rate;

(c) Goods that are classified in customs headings detailed in column A in the list, that are not as detailed in subparagraphs (A) and (B), will be subject to the general customs rate, excluding the maximum annual amount set in column E of the list for which the rate stated in column D on the list will be deduced from the general customs rate;

In this regard, the "general customs rate" - The customs rate specified aside to the customs headings in column C in the first addition.

(A) Goods on which the Free Trade Agreement with the Government of Canada applies to them and the conditions stated in article 14 are met, shall be exempt from Customs Duties, except for goods

Listed in List A of the Sixth addition, to which the General Customs Rate shall apply, and excluding goods listed in List B of the Sixth addition, for which the Customs Rate shall apply as specified next to them in Column B regarding the maximum amount per year specified next to them As noted in column C, And in the case of a quantity that is not within the scope of the quota, a reduction will apply from the rate of customs duty as specified in column D, insofar as a reduction appears in the same heading.

(B) The Customs rate for goods listed in the Sixth Addition as stated in sub-article (a) will not exceed in no circumstance the rate stated in Column C, of the "General" Column of those Customs headings of the First Addition.

Goods on which the Free Trade Agreement with Jordan applies to them and the conditions stated in article 14 are met, and are classified in the customs headings detailed in the lists of the Seventh Addition will be considered as below:

(1) Goods that are clasified in list A, in the Seventh Additio, For them the customs rate specified in column C will be reduced, In the General column of the first addition, in percentages as detailed below:

(2) In list D in the seventh addition Mentioned in column B, Along with the customs heading in column A, The maximum quantities that can be classified for one year duty-free according to the same headings;

(A) Goods on which the Free Trade Agreement with the Republic of Turkey applies to them and the conditions stated in article 14 are met, shall be exempt from Customs Duties, except for goods classified in chapters 1 to 24 and in headings 35.01, 35.02, and 35.05 of the First Addition, except those of List D of the Eight Addition for which the Customs rate as specified next to them in Column B regarding the maximum annual quantity shall apply, as specified next to them in Column C.

(B) The Customs rate for goods listed in the Eight Addition as stated in sub-article (A), will not exceed in no circumstance the rate stated in Column C of the "general" Column of those Customs headings of the First Addition.

(A) Goods on which the Free Trade Agreement with Mexico applies to them and the conditions stated in article 14 are met, shall be exempt from Customs Duties, except for goods classified in chapters 1 to 24 and in headings 35.02 and 35.05 of the First Addition, except for goodsof List A of the Ninth Addition, for which the Customs rate specified next to them in Column B regarding the maximum annual quantity shall apply, as specified next to them in Column C.

(B) The Customs rate of goods specified in list A of the Ninth Addition as stated in sub-article (A), will not exceed in no circumstance the rate stated in Column C, in the "General" Column of these Customs headings of the First Addition.

(C) Notwithstanding that stated in sub-article (A) and in accordance with Article 3-03 of the Trade Agreement with Mexico, goods specified in the following list will be exempt from custom duties and only that a special export certificate of the Mexican Ministry of Trade and Industrial Development (SECOFI) will be presented.

headings:

50.04 to 50.07

51.06 to 51.13

52.04 to 52.12

53.06 to 53.11

54.01 to 54.08

55.08 to 55.16

56.04 to 56.07

58.01 to 58.03

58.06, 58.09, 59.03, 59.06, 59.07

Chapters: 61 to 63

heading: 96.19.0900

(A) The Free Trade agreement with the MercoSur Countries shall apply regarding each country on the date specified in the table below:

(B) Goods on which the Free Trade Agreement with MercoSur Countries applies to them, as stated in sub-article (A), and the conditions stated in article 14 are met, shall be exempt from Customs Duties, except for goods classified in chapters 1 to 24 of the First Addition, excluding-

(1) Goods classified in customs headings detailed in list A of the Tenth Addition, that will be exempt from customs duties;

(2) Goods classified in customs headings detailed in list B of the Tenth Addition, for which the customs rate specified next to them in Column C, regarding the maximum annual quantity, specified next to them in Column B, subject to the comments of Column D; if the maximum quantity was not specified in Column B, the quantity will not be restricted but to goods for which it was stated differently next to them in Column D.

(C) Notwithstanding that is stated in sub-article (B), regarding goods classified in customs headings detailed in lists C and D of the Tenth Addition, the general customs rate stated in Column C of the First Addition next to those customs headings will be gradually reduced, in percentages as stated below:

(c1) Notwithstanding the provisions of subsections (b) and (c), regarding goods from Argentina that is classified in the customs headings listed in List D of the Tenth Schedule, the general rate of customs duty specified in column C of the First Schedule alongside those customs headings shall be gradually reduced, As described below :

(D) Notwithstanding that is stated in sub-article (B), regarding goods classified in customs headings detailed in list E of the Tenth Addition, the general customs rate stated next to those customs headings in Column C of the First Addition shall apply.

(E) The customs rate regarding goods detailed in list B as mentioned in sub-article (B) (2), will not exceed in no circumstance the rate stated in Column C of those customs headings of the First Addition.

In the case of goods to which the trade agreement with Panama applies and the conditions stated in section 14 are met and which are classified in the customs headings specified in the lists in the Fourteenth Schedule, shall act as specified below:

(1) Goods classified in the customs headings listed in list A of the Fourteenth Schedule shall be exempt from customs duties;

(2) Goods classified in the customs headings listed in List B in the Fourteenth Schedule shall be subject to a reduction from the general customs rate as specified in column B of the said list, or to which the rate of customs reduction as specified in column D shall apply in that list;

(3) Goods classified in the customs headings listed in lists C to E in the Fourteenth Schedule shall be subject to a reduction in the general customs rate, in percentages as specified below:

(4) Reduced after Wednesday, January 1, 2020 The general customs rate in the customs headings listed in column A of list B, the reduced customs rate will serve as the basis from which the customs rate as stated in columns B to E will be reduced to the same list;

For the purposes of paragraphs (2) to (4), "the general customs rate" - the customs rate specified alongside the customs details in column C of the First addition.

In the case of goods to which the trade agreement with Ukraine applies and the conditions set out in section 14 are met, a duty exemption shall apply, except in respect of goods classified in the customs headings specified in the lists in the Sixteenth addition, in respect of which the following shall apply:

(1) Goods classified in the customs headings listed in List A of the Sixteenth addition shall be liable to the general customs rate;

(2) The following provisions shall apply to goods classified in the customs headings listed in List B in the Sixteenth addition:

(a) Goods specified next to a quota in column D and imported under the quota - are exempt from customs;

(b) Goods that are not imported under a quota as stated in column D - reduced customs rates shall apply to them as specified in lists B to N, and if no such reduced tariff rate is determined for them - the general customs rate shall apply to them;

(3) Goods classified in the customs headings listed in lists C, D, E, F, G, H and I in the Sixteenth addition, shall be subject to a reduction in the general customs rate, in percentages as specified below:

(4) the general customs rate applicable to the customs headings listed in List J in the Sixteenth addition shall not exceed the general customs rate applicable to them on the 1 January 2021;

(5) Reduced after the 1 January 2021 The general customs rate in the customs headings listed in column A of list B in the Sixteenth Schedule, the reduced customs rate shall serve as the basis from which the customs rate as stated in columns B-C will be reduced. ;

(6) Reduced after the January 1, 2021 The general customs rate in the customs details specified in lists C to I of the Sixteenth addition, the reduced customs rate shall serve as a basis from which the customs rate as stated in paragraph (3) shall be reduced;

(B) For the purposes of this section, "general customs rate" - the customs rate specified alongside the customs headings in column C of the First addition.

(A) The Customs Tariff and Exemptions Tariff Order on Goods, 2012 (10) (hereinafter - the previous tariff), except as specified in subsections (b) and (c) - is revoked.

(B) Amendment No. 5 to the year htsshaz (11)requires approval under section 2 (a) of the Customs and blo Tax Law (change of tariff), hatashat -1949.

(C) The amendment orders of the previous tariff listed below, in whole or in part, insofar as they were in force on the eve of the commencement of this order, shall be deemed to be amendments to this order from the date of its commencement:

(1) Customs Tariff and Exemption Tariff Order on Goods (Temporary Provision No. 14), hatsshab 2012 (13)

(2) Customs Tariff and Exemption Tariff Order on Goods (Amendment No. 34 and Temporary Order), hatashab 2012 (13);

(3) Customs Tariff and Exemption Tariff Order on Goods (Amendment No. 16 and Temporary Order), hasshag 2013 (15)

(4) the Customs Tariff and Exemption Tariff Order on Goods (Provision Hour No. 5), hatashad 2014 (16)

(4a) Customs Tariff and Exemption Tariff Order on Goods (Amendment No. 3 and Temporary Order), hatashad 2014 (16)

(5) the Customs Tariff and Exemption Tariff Order on Goods (Temporary Provision No. 5), hatashad 2014 (17)

5 a) The Customs Tariff and Exemption Tariff Order on Goods (Temporary Provision No. 6), hatashad 2014 (18);

(6) Customs Tariff and Exemption Tariff Order on Goods (Temporary Provision No. 11), hatasha 2015 (19);

(7) Customs Tariff and Exemption Tariff Order on Goods (Temporary Provision No. 12), hatasha 2015 (20);

(7a) The Customs Tariff and Exemption Tariff Order on Goods (Amendment No. 16 and Temporary Provision No. 13), hatasha 2015 (21);

(8) Customs Tariff and Exemption Tariff Order on Goods (Temporary Provision No. 8), hhasshav- 2016 (22);

(9) Customs Tariff and Exemption Tariff Order on Goods (Temporary Provision No. 18), hhasshav- 2016 (23);

(10) Customs Tariff and Exemption Tariff Order on Goods (Temporary Provision No. 19), hhasshav- 2016 (24);

(10a) Customs Tariff and Exemption Tariff Order on Goods (Amendment No. 25 and Temporary Order) (Amendment), hhasshav- 2016 (25);

(11) Customs Tariff and Exemption Tariff Order on Goods (Temporary Provision No. 19), hhasshav- 2016 (26);

(12) Order of the Customs Tariff and Exemptions and Purchase Tax on Goods (Amendment No. 3), hatashaz 2016 (27);

(13) Customs Tariff and Exemption Tariff Order on Goods (Temporary Order), hatashaz 2016 (27);

(14) Customs Tariff and Exemption Tariff Order on Goods (Amendment No. 5 and Temporary Provision No. 2), hatashaz 2016 (27);

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(10) KT - makah, , p. 77.

(11) KT - makah, , p. 13.

(12) KT - makah, , p. 1044.

(13) KT - makah, , p. 1162.

(14) KT - makah, , p. 106.

(15) KT - makah, , p. 138.

(16) KT - makah, , p. 32.

(17) KT - makah, , p. 138

(18) KT - makah, 5754, p. 138.

(19) KT - makah, , p. 90.

(20) KT - makah, , p. 96.

(21) KT - makah, , p. 102.

(22) KT - makah, , p. 112.

(23) KT - makah, , p. 156.

(24) KT - makah, , p. 157.

(25) KT - makah, , p. 190.

(26) KT - makah, , p. 210.

(27) KT - makah, , p. 4.

(28) KT - makah, , p. 6.

(29) KT - makah, , p. 13.