Not all types of shipments are created equal. Shipping a television will
require different paperwork, duties, and taxes than shipping an accounting
statement, for example.
Here is a list of the most common types of shipments:
You can also skip ahead to the table containing the list of
Commonly Required Documents.
Document shipments to Israel have a limit of 5 kg per shipment. Above
this, an invoice is required if the value of the contents is $5
USD per kilogram.
CD-Roms and diskette attachments are not considered documents.
Typical examples of documents include:
- Annual reports
- Bids
- Drawings
- Examination papers
- Intercompany mail
- Negotiable bonds and drafts
- Passports
The following may be sent as document shipments if they abide by the
conditions listed.
| Item | Restriction |
|---|
| Brochures | Maximum 5 kg per shipment; invoice required if greater than 5
kg and contents' value is $5 USD or greater
Anything above this limit will require an invoice with a minimum
value of US$5.00 per kg |
| Catalogues | Maximum 5 kg per shipment; invoice required if greater than 5
kg and contents' value is $5 USD or greater |
| Cheques | Only if cheques are completed; blank cheques are non-documents |
| Company newsletters | Only if shipment weight less than 3 kg |
| Diplomas | Only if shipped in a document envelope |
| Event tickets - football (soccer) matches, concerts,
and stage performances | Cannot be sent from a printing company to an event organiser or
ticket sales office |
| Magazines | Only if shipment weighs less than 3 kg |
| Maps | Only if shipment weighs less than 3 kg |
| Newspapers | Only if shipment weighs less than 3 kg |
| Pamphlets | Only if shipment weighs less than 3 kg |
| Price lists | Only if shipment weighs less than 3 kg |
| Proposals | Only if shipment weighs less than 3 kg |
| Seismic data | Only if shipment weighs less than 3 kg |
| Technical manuals | Only if shipment weighs less than 3 kg |
| Visa applications | Only if completed |
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_
Gift shipments to Israel from Canada are exempt from customs duties
and VAT up to a value of $75 USD (about $100 CAD).
Conditions:
- The exemption does not apply to tobacco products and alcoholic
beverages
- The gift is for personal use
Shipments valued greater than $75 USD but less than $500 USD (about
$665 CAD), will incur VAT but no customs duties. From $500 USD and
up, both duties and VAT will be incurred.
Certain items, notably televisions and cell phones, will incur
a purchase tax.
NOTE:
If 2 shipments sent from the same individual arrive to the same
person in Israel within 72 hours of each other, their values are
added together for the purposes of calculating taxes owing.
A gift shipment from an individual in Canada to an individual in Israel is
exempt from duties and VAT up to a value of $75 USD (about $100 CAD).
Shipments from Individual-to-Individual
A gift shipment from an individual in Canada to an individual in
Israel will incur duties and taxes.
Gifts of alcoholic beverages and tobacco products are not
exempt from taxes.
Shipments from Business-to-Business
There is no information available at this time regarding gift
shipments from a business in Canada to a business in Israel.
Shipments from Business-to-Individual
There is no information available at this time regarding a gift
shipment from a business in Canada to an individual in Israel.
Gift Checklist
- A commercial invoice must be included with your shipment
- The words 'Gift Shipment' or 'Unsolicited Gift' are included on the
commercial invoice, even if the shipment is sent at Christmas time (see sample)
- List the items in the parcel and write the value of each
- Sending more than one gift in the parcel? Wrap and tag each one
individually.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
S.Y. Agnon
16 Klausner St.
Talpiyot
Jerusalem
933 8814
Israel
Phone: 972 02-6716498 | Carrier tracking number: 736534736
General Description:
Personal Shipment / Gift Shipment
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift Shipment: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $79.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $79.99
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Multiple Gifts in One Shipment
Providing the value of the shipment is $75 or less (about $100
CAD), no duties or VAT will be charged.
Alcoholic beverages and tobacco products are not exempt from taxes.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
S.Y. Agnon
16 Klausner St.
Talpiyot
Jerusalem
933 8814
Israel
Phone: 972 02-6716498 | Carrier tracking number: 736534736
General Description:
Unsolicited Gift: Consolidated Gift Package
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift - Roger: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $39.99 |
| 1 Each | Gift - Erica: Handwoven French Canadian Catalogne Blanket
| CA | $49.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $89.98
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Sources:
https://taxes.gov.il/English/customs/PersonalImport/Pages/PersonalImportationbyParcelPost.aspx
Personal effects can be shipped to Israel from Canada exempt from
duties and taxes.
Personal effects include items such as:
- Clothing and footwear
- Toiletries
- Portable handheld tools
- Furniture and electrical devices - 1 item of each type
Conditions for a tax exemption include:
- A maximum of 2 televisions and 2 personal computers per family
- Personal effects may be shipped in up to 3 shipments
- The goods are to arrive in Israel within 3 years from your date of
entrance to the country
NOTE:
You must be able to show proof of having made living
arrangements in Israel, i.e. a contract or lease for a residence.
Moving Temporarily
Students
There is no information at this time regarding students moving
temporarily to Israel to study.
Non-Students
There is no information at this time regarding non-students moving
temporarily to Israel.
Moving Permanently
If you are an Israeli resident returning to Israel from Canada,
you may ship your personal effects exempt from import taxes providing:
- You are 18 years of age or older and have lived in Israel
- You have lived in Canada for 2 or more years
- You have visited Israel for no more than 4 months - either
continuously or in total - in each year you were away
Personal effects shipped are for the personal use of the individual or
family for a period of 6 years. And they are not to be given away or
donated during that time.
Personal effects shipped are for the personal use of the individual or
family for a period of 6 years. And they are not to be given away or
donated during that time.
Eligible items include:
- Clothing and footwear
- Sports equipment
- Home office equipment
- Furniture
- Handheld portable tools used for your profession or trade (maximum
value of $1,650 USD - about $2200 CAD)
- Electric and electronic devices ( a maximum of one item of each
type)
- Two televisions and 2 personal computers per family
NOTE: All eligible household effects are
to enter Israel using a maximum of 2 shipments.
Personal Effects Checklist
- A commercial invoice must be included with your shipment
- Commercial invoice must clearly indicate 'Personal Effects' (see sample)
- A detailed description of each item is provided
- Proof of home ownership or a lease on a residence in Israel
- An Israeili citizen returning to Israel permanently must show that
he or she has arranged their compulsory IDF service
Sources:
https://taxes.gov.il/English/customs/PersonalImport/Pages/Immigrant-and-Foreign-Resident-Guide.aspx
Sample Commercial Invoice for Personal Effects
| Ship To | Invoice |
|---|
S.Y. Agnon
16 Klausner St.
Talpiyot
Jerusalem
933 8814
Israel
Phone: 972 02-6716498 | Carrier tracking number: 736534736
General Description:
Personal effects being delivered to my new address.
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 5 Pairs | Personal Effects: 5 pairs of various types of shoes
| IN | $40.00 |
| 1 Each | Personal Effects: Arc'terix Winter Jacket
| CA | $478.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Personal Effects
Contact Name: James Smith
| Total Invoice Amount: $678.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Food imported to Israel from Canada must be packaged from its source
and labelled in English or French.
Conditions of import:
- A shipment may be a maximum of 15 kg (no one product can weigh more
than 5 kg)
- Israelis may only import food 6 times a year
You May Ship
- Saffron (maximum of 20 g per shipment)
- Hard cheeses (maximum of 5 kg)
- Canned fish
- Spices (maximum of 5 kg, but no more than 500 go of any one
spice)
- Food supplements (maximum of 15 items, but only 5 of any one
type)
- Dietary supplements (maximum of 20 items, but only 5 of any one
type)
- Food supplements for athletes (10 kg per shipment)
Do Not Ship
- Baby food formula
- Foods with animal ingredients (meat, fish, and milk,
except canned fish and hard cheeses)
Food, Chocolate, Candies Checklist
- Clearly indicate 'Food' on the commercial invoice in the General Description
or Remarks section (see sample)
- Ensure that your food, chocolate, or candies may be imported into the
country
- You are not shipping commercial quantities (for any duty & tax exemption)
- Check with your carrier that they will accept food shipments
Sources:
https://www.gov.il/en/departments/faq/faq_personal_import
https://www.Israelishortcut.org/NewsPage.aspx?l=2&id=3200&c=1
Sample Commercial Invoice for Food, Chocolate, Candies
| Ship To | Invoice |
|---|
S.Y. Agnon
16 Klausner St.
Talpiyot
Jerusalem
933 8814
Israel
Phone: 972 02-6716498 | Carrier tracking number: 736534736
General Description:
Food Shipment - Assorted chocolate bars in their original manufacturer's packaging
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Nestle Chocolate Bars in original packaging expiring May 2021 (shelf life of 6 months or longer)
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent / Sold
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Commercial samples are shipped to promote products and encourage
sales. Typically, samples with little or no commercial value may
enter Israel exempt from duties and VAT.
Commercial Sample Checklist
- A Commercial Invoice must be included with your shipment
- Clearly indicate 'Commercial Samples' on the commercial invoice in the
General Description & Detailed Description of Goods (see sample)
- The item shipped has tearing, perforation, slashing, defacing, or has
permanent marking clearing indicating the item as commercial sample
Sources:
https://www.gov.il/BlobFolder/policy/customs-procedures-270513_acc/he/customs_english-conditional-exemption-procedure_ACC.pdf
https://www.chamber.org.il/38991/39012/legality-of-the-import/
Sample Commercial Invoice for Commercial Sample
| Ship To | Invoice |
|---|
S.Y. Agnon
16 Klausner St.
Talpiyot
Jerusalem
933 8814
Israel
Phone: 972 02-6716498 | Carrier tracking number: 736534736
General Description:
Commercial Sample - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Commercial Sample - Advanced reading copy of Dan Brown's novel.
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Commercial Sample
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
There is no information available at this time regarding shipping
advertising material to Israel from Canada.
Advertising Material Checklist
- Commercial invoice must clearly indicate 'Promotional Material - Not for
Resale' (see sample)
- A detailed description of each item is provided
- A commercial invoice must be included with your shipment
Sample Commercial Invoice for Promotional Material
| Ship To | Invoice |
|---|
S.Y. Agnon
16 Klausner St.
Talpiyot
Jerusalem
933 8814
Israel
Phone: 972 02-6716498 | Carrier tracking number: 736534736
General Description:
Promotional Material - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Promotional Material: Not for Resale. Product pamphlets to hand out at trade show.
| CA | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Promotional Material
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Equipment that was shipped to Canada for repair will incur taxes on
the value of the repair when it returns to Israel.
Items Under Warranty
Goods and equipment shipped to Canada for repair done under a warranty
are exempt from Israeli import taxes providing the work was done
without charge and during the warranty period.
NOTE: For items valued up to $200 USD (about
$265 CAD), one of the following documents must accompany the shipment:
- Correspondence with the Canadian supplier
- Import declaration
- Purchase invoice
Items No Longer Under Warranty
Equipment no longer under warranty that is repaired in Canada will
incur taxes on the value of the repair when it returns to Israel.
Sending Product for Repair to Israel
There is no information at this time regarding sending equipment to
Israel for repair.
Returning Repaired Product to Israel
Equipment repaired in Canada and returned to Israel will incur taxes
on the value of the repair.
Repair Checklist
- Commercial invoice must clearly indicate 'REPAIR & RETURN' under the General
Description or Remarks, and include the estimated time of return(see sample)
- Include repair contract with shipment
- Serial or product number and the cost of repairs should be indicated under
the Detailed Description of Goods section
- Include the original shipping documents or tracking number from when the
item was first exported to Israel or exported to Canada (depending on
which case applies)
- A commercial invoice must be included with your shipment
Sources:
https://taxes.gov.il/English/customs/PersonalImport/Pages/PersonalImportationbyParcelPost.aspx
Sample Commercial Invoice for Warranty Repair
| Ship To | Invoice |
|---|
S.Y. Agnon
16 Klausner St.
Talpiyot
Jerusalem
933 8814
Israel
Phone: 972 02-6716498 | Carrier tracking number: 736534736
General Description:
Repair and Return - Watch being sent for repair
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Fossil Watch being sent for repair - Model E5, serial # 789456FG7E2 - Repair Cost $76.00
| US | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Warranty Repair
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Temporary imports to Israel are expected to be for a specific purpose
and are to undergo no changes during their stay in Israel.
Goods that qualify as a temporary import are those for public display
at an exhibition, trade show, or fair. It is expected that
they return to Canada once the event is finished, but no longer
than 2 years after the date of importation.
Goods shipped without an ATA Carnet will require a bank guarantee to
cover the duties owing.
Qualifying for Duty & Tax Free Temporary Import
In order to import your goods duty and tax free into Israel, you
can pick from 1 of the 2 Temporary Import Methods listed below.
Each option has its pros and cons. Regardless, each of the
following methods requires you to complete a commercial invoice. More
details are shown in the table.
| Option # | Temporary Import Method | Risk of paying |
|---|
| 1 | Commercial Invoice Only (no other documentation is provided) | High - if broker cannot clear goods temporarily |
| 2 | Commercial Invoice + ATA Carnet | Very Low |
| 1. Complete a Commercial Invoice (CI) only
This is the simplest and quickest option.
See example.
NOTE: You should be aware that shipping using this
method doesn't guarantee that your items will be imported duty/tax
free. Not all brokers will clear goods as temporary imports (i.e. UPS,
Fedex, DHL) nor is it a guarantee that customs won't charge any duties
and taxes. 2. Commercial Invoice (CI) + an ATA Carnet
Completing an ATA Carnet is great option for items that frequently travel
in and out of the country. It's also great because once you have an ATA
Carnet, it is accepted by 176 countries worldwide making the application
process a one-time thing.
In addition to declaring your commercial invoice as a temporary
import, you can get an ATA Carnet for the items that are of temporary
nature. ATA Carnets are beyond the scope of the article however, you can find
more information here: http://www.chamber.ca/carnet/ NOTE: It is highly recommended to get an ATA Carnet
for items that frequently travel in and out of the country and
especially so when it is valued over $2,500 USD |
In addition to choosing option 1 or 2, the following conditions must also be met in order to qualify for a duty and VAT free exemption:
- The goods arrive and leave in the same condition, i.e. they
undergo no repairs nor are they used in manufacturing
- Stay no longer than 2 years in Israel
NOTE:
- If the above conditions are not followed, duties and taxes will
be charged as though the goods have been imported permanently.
- Your Customs broker can clear goods of a temporary nature
(FedEx, UPS, DHL, etc. typically CANNOT clear goods of temporary nature)
Temporary Imports Checklist
- Commercial Invoice clearly stating 'Temporary Import'. This must be written
in the General Description section and the Detailed Description of Goods. (see sample)
- The goods arrive and leave in the same condition, i.e. they undergo no
repairs nor are they used in manufacturing
- Stay no longer than the period listed above
- Include your ATA Carnet with your shipment (if applicable)
- Include the expected return date or the date that it was originally received
within the country (whichever applies)
- A commercial invoice must be included with your shipment
- Any above listed items not listed in this checklist
Sources:
https://www.gov.il/BlobFolder/policy/customs-procedures-270513_acc/he/customs_english-conditional-exemption-procedure_ACC.pdf
Sample Commercial Invoice for Temporary Imports
| Ship To | Invoice |
|---|
S.Y. Agnon
16 Klausner St.
Talpiyot
Jerusalem
933 8814
Israel
Phone: 972 02-6716498 | Carrier tracking number: 736534736
General Description:
Temporary Imports - Trade show booth and display equipment returning Jan 2020
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 box | Temporary Imports - Trade show booth and display equipment
| CA | $1032.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Temporary Imports
Contact Name: James Smith
| Total Invoice Amount: $1032.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Occasional Shipper
If you occasionally ship goods to Israel, for e.g. through
eBay, they will be exempt from VAT and duties if the shipment's
value is $75 USD (about $100 CAD) or less.
Regular Shipper
If you regularly ship sold goods to Israel, we recommend using a
licenced Israeli customs broker.
Sources:
https://www.gov.il/en/departments/guides/import_guide_beginners?chapterIndex=3
Sample Commercial Invoice for Permanent/Sold Goods
| Ship To | Invoice |
|---|
S.Y. Agnon
16 Klausner St.
Talpiyot
Jerusalem
933 8814
Israel
Phone: 972 02-6716498 | Carrier tracking number: 736534736
General Description:
Permanent/Sold: Parts and accessories for Canon B78n camera
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 15 Each | Camera Lenses: Canon EF 50mm, Canon EF 85mm & wide-angle lenses.
| CA | $132.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent/Sold
Contact Name: James Smith
| Total Invoice Amount: $1980.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
