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OrdinanceTax Law

Customs Ordinance [New Version]

פקודת המכס [נוסח חדש]

Published: 1957-07-29Consolidated Hebrew text as of 2024-07-01 · Last amended 2026-03-31✓ Amendment status checked against the Knesset legislation record on 2026-09-28
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Unofficial English translation — for reference only. It may contain errors or omissions and cannot be relied on as a legal text. Only the Hebrew text published in Reshumot is legally binding.More

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Despite these checks, it may contain errors, omissions, or imprecise renderings of legal terminology and cross-references, and it may not yet reflect the latest amendments. It cannot be relied upon as a legal text.

The Hebrew text as published in Reshumot (ספר החוקים) and on the Knesset website is the sole authoritative and legally binding version. In any discrepancy, the Hebrew text prevails.

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Schedule (Section 223b(h))

29 Tammuz 5717 (28 July 1957) Pinchas Rosen

Schedule (Section 223b(h)) — table
Column A – The ProvisionColumn B – Amount of the Financial Penalty in New Shekels
(1)A warehouse licence holder who did not maintain records in accordance with the Director's instructions, contrary to the provisions of regulation 23(a) of the Customs Regulations, 5726-1965 (in this Schedule – the Customs Regulations);5,000
(2)A warehouse licence holder who did not submit to the Director an annual report on inventory in accordance with the provisions of regulation 23a of the Customs Regulations;5,000
(3)A warehouse licence holder who did not retain a document, contrary to the provisions of regulation 23b of the Customs Regulations;5,000
(4)A warehouse licence holder who did not notify the Director of a change that occurred in a particular item of information provided, contrary to the provisions of regulation 23c of the Customs Regulations;10,000
(5)A holder of a means of control in a warehouse licence holder who transferred a means of control therein contrary to the provisions of regulation 23f(d) of the Customs Regulations;40,000
(6)A warehouse licence holder who transferred the management of the warehouse and supervision thereof to another without the Director's approval, contrary to the provisions of regulation 23f(q) of the Customs Regulations;25,000
(7)A general warehouse licence holder who stored goods in the warehouse contrary to the provisions of regulation 23f(s) of the Customs Regulations;25,000
(8)A warehouse licence holder who did not furnish to the Director declarations and certificates, contrary to the provisions of regulation 23l of the Customs Regulations10,000

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