Customs Authority — Period of Eligibility Extensions, Returning Residents, and Customs Concessions

Source: Israeli Government Guide for New Immigrants · 2026-05

38 Extending the Period of Eligibility The period of regular, compulsory IDF service is not included in the period of eligibility, and an immigrant’s unused period of eligibility prior to conscription continues upon conclusion of service. Students who commence study in institutions of higher education within 18 months of the date of aliyah are eligible under certain conditions to an extension of their period of eligibility. Check with the Customs Authority for more details. New immigrants who reside overseas on a continuous basis of more than 6 months may be able to have this period added onto their period of eligibility upon return to Israel. Consult with the Customs Authorities for details. Note: Only the person to whom they are granted may utilize customs concessions. The Customs Authority confers concessions on a one-time basis only. Be sure to take all regulations and periods of eligibility into account in order to maximize your benefits and plan your purchases to your advantage. Returning Residents Categories of Eligibility • Residents of Israel who reside abroad for 2 or more years and who return permanently to Israel. • New immigrants for the second time, as defined by regulations of the Ministry of the Interior. • Other entrants whose status the Customs Authority determine is that of a returning resident regarding customs. A returning resident is eligible for customs concessions similar to those of a new immigrant, however there are some differences, such as the length of the period of eligibility, amount of shipments, and more. Furthermore, a returning resident is not eligible for tax concessions regerding a vehicle. For details, see the Customs Aothority website: https://www.gov.il/he/Departments/Guides/customs-guide-for- returning-residents

39 Ways of receiving more information and making inquiries Options for aditional information and for inquiries: • E-mail address: Matan_MeidaYe@taxes.gov.il • The Customs Authority website in Hebrew: https://www.gov.il/ he/departments/topics/customs_israel_tax_authority/govil- landing-page • The Customs Authority website in English: https://www.gov.il/en/departments/topics/customs_israel_ tax_authority/govil-landing-page • The site also has a “Guide for rights of the new immigrant” at the following link: https://www.gov.il/en/Departments/Guides/guide-for- immigrants-and-foreign-residents?chapterIndex=11 • One can submit a request at the following link: https://www.gov.il/apps/taxes/taxes/#/shelot-vetshuvot/en • Telephone: 074-7612731