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Israel Customs Authority — Customs Concessions for New Immigrants

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

32 In certain cases when it is not possible to realize the eligibility, the eligibility is “frozen”, and is renewed after the “freezing period” ends. Extending the eligibility because of a stay abroad is not possible for all types of assistance. In order to find out about types of assistance that can be extended, turn to the Ministry of Aliyah and Integration. For additional information, see the appendix at the end of this publication. It is possible to receive more details about the financial assistance from the absorption counselors at the Ministry of Aliyah and Integration branch offices throughout the country, in the Ministry’s publications and on the website. Please Note! The information contained here is a general guide only. Personal data such as duration of stay in Israel, change in family status and so forth can influence your eligibility. Before undertaking any action based on this information, be sure to contact the Ministry of Aliyah and Integration in order to ascertain the rights and benefits to which you are entitled. In case of any error, alteration, or discrepancy between the information presented and the laws and regulations of official bodies, the laws and regulations of the official bodies will prevail.

33 In most cases, new immigrants are eligible for customs concessions on the import of personal possessions, household items, an automobile (partial exemption), work tools, and other items. In addition, there is a Value Added Tax (VAT) exemption when purchasing an air conditioner made in Israel only. Customs regulations are complicated and involve a large number of conditions. The following information is a general guide only. For exact and official information, go to the website of the Israel Tax Authority or turn to the Customs Authority office. Details for establishing contact appear at the end of this chapter. Eligibility for Customs Concessions • New Immigrant - An individual who enters Israel on a new immigrant Visa, in accordance with the law of return. • Immigrant Citizen - An individual who received the status of an immigrant citizen from the Ministry of Aliyah and Integration. • Returning minor - An individual who received the status of a returning minor from the Ministry of Aliyah and Integration. • Returning resident - see details at the end of this chapter. Please Note! A new immigrant who received customs concessions in the past as a temporary resident (A/1) is not eligible to receive concessions again as a new immigrant. Conditions and regulations regarding eligibility for Customs Concessions Eligibility is according to age and family status when entering Israel for the first time as listed in entry documents, and is determined by the laws of personal import. The eligibility for customs concessions is dependent upon the following conditions, according to one’s status:

  1. Import is in the new immigrant’s name - Import papers are in the new immigrant’s name.
  2. Items are for personal use - goods will be used in Israel for Customs Concessions

34 at least 6 years from the date of their acquisition / release, and 4 years for an automobile. It is forbidden to transfer the goods to any other person, either temporarily or permanently. Non-compliance with this clause is a violation of the customs concession. Proof that the items are used by the new immigrant may be required even when no guarantees are necessary. 3. Items are in reasonable quantities. 4. Goods must be personally released by the immigrant or by a customs agent who is accorded official power of attorney. Items Eligible for Customs Exemption Personal Belongings New immigrants who enter Israel with personal belongings only are entitled to pass through the “green lane” Customs Section. Personal belongings consist of: clothing, footwear, grooming articles, gifts up to US $200.00, up to 2 liters of wine and one liter of alcoholic beverages for each individual above the age of 18, 250 grams of any form of tobacco products, up to 200 cigarettes (one pakage) for each individual above the age of 18, up to ¼ liter of perfume or cologne. Immigrants who bring in other items, or additional quantities of exempt items, must go through the “red lane” Customs Section, and declare these goods, even if they believe that they are entitled to exemptions on them. They must pay import duty on the additional quantities and on items for which there are no exemptions. Household goods imported from abroad Household goods are defined as items regularly used in a household, the exemption does not extend to equipment that is permanently installed, such as plumbing equipment, construction materials, flooring, etc. Conditions for Receiving Customs Exemptions on Household goods: • Items arrive in Israel within three years of the date of aliyah. • Items arrive in no more than three shipments in addition to the luggage brought upon entry into Israel (by plane or by boat). Items that are not eligible for an exemption must be

35 brought through the “red lane,” and declared to the Customs Authorities. • Items are for personal use of the new immigrant and that of their household. The immigrant will usually have to display a copy of an apartment rental or purchase contract. • As a rule, customs concessions are granted to immigrant adults, i.e., single or couple, age 18 and over at the time of aliyah, who maintain an independent household. • An immigrant minor (below the age of 18 at the time of aliyah) may be eligible for exemptions on customs on personal items that are necessary for use during the immediate period following aliyah. In the following instances, an immigrant minor can receive eligibility as an adult:

36 tools whose value is not greater than the set sum. The equipment will be used and stored on the premise of the site of production (workshop, farm, business) of the individual who has the eligibility. The Customs Authority requires new immigrants to make a security deposit equivalent to the value of the imported equipment in order to guarantee compliance with regulations. Motor Vehicles New immigrants who have a driver’s license from the last country of origin prior to entering Israel as a new immigrant, are entitled to customs concessions and an exemption from purchase tax when importing a vehicle or purchasing a new one in Israel from an authorized dealer. Conditions of Eligibility for tax concessions:

  1. The vehicle is a make and model authorized for import by the Ministry of Transport and Road Safety (consult the Standards Division of the Ministry of Transport). For permission to import an individual vehicle, apply to the Ministry through their website: https://www.gov.il/he/service/application-for-vehicles- personal-import
  2. The vehicle is imported to Israel no later than 3 years from the immigrant’s date of entrance into Israel.
  3. The new immigrant has a valid license from their last country of residence prior to entrance into Israel.
  4. The new immigrant has a valid driver’s license in Israel (Israeli or international). This condition does not apply during the first year following aliyah. In order to realize this right, the new immigrant has to convert the foreign driver’s license to an Israeli license. For more details, see the chapter: “A driver’s license”. Items That Require Special Permits Before importing certain items, one should check with the relevant authority the applicable criteria and whether there is need for a permit or license for the import of forbidden import items. Following are examples of items that require special importation permits:

37 • Weapons (a permit from the Ministry of the Interior). • Medications that contain drugs (a permit from the Ministry of Health). • Plants and animals (a permit from the Ministry of Agriculture). Following are examples of items that it is not legal to import: • Knives, with the exception of pocket knives or knives for professional use, crafts, business, household or other use. • A device that disrupts laser velocity machinery. • Firearms disguised as other items such as pens, or gun-like devices, or gas-operated, or similar such items. • A gun-shaped tear gas container. • Gambling machines or games. • Explosives and flammable substances, dangerous animals such as venomous snakes, certain types of dogs, and similar dangerous goods. • Items used to prepare or consume dangerous drugs. Before making aliyah one should enquire which objects one is permitted to bring, which are forbidden, and which ones require a permit. Period of Eligibility Items Period of Concessions Personal items Date of entry only Clothing and footwear sent by mail On date of entry, or 30 days prior, or up to 3 months following Household goods, work tools, work appliances and machines Up to 3 years from date of receipt of status Vehicle Up to 3 years from date of receipt of status

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