Customs item information

Israel Tax Authority
Israel Tax Authority
Section VII    ;Section VII: PLASTICS AND ARTICLES THEREOF RUBBER AND ARTICLES THEREOF
  • section notes
    • 1.

      Notes

      1.- Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are:

      (a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;

      (b) presented together; and

      (c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.

      2.- Except for the goods of heading 39.18 or 39.19, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49.

      Additional notes

      1. In this Section, expression "tax exempted tractors", as it appears in subheadings only, relates also to dumpers specified in heading 878.04.1000

      • Notes

        1.- Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are:

        (a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;

        (b) presented together; and

        (c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.

        2.- Except for the goods of heading 39.18 or 39.19, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49

    • 2.
  • additional (Israeli) notes
    • 1.
section notes
additional (Israeli) notes
version: Web_3.0.7_2