Shipping From Canada
to Israel.

Documents Only

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_

Shipping Gifts

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

Shipping Personal Effects

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, Chocolate, Candies

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

Samples

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

Advertising Material

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

Repairs

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

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

Permanent/Sold Goods

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