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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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Chapter IV: Importation of Goods

Section A: Prohibited Imports and Restricted Imports

Power to prohibit importation§
40.
(a)The Government may, by Order, prohibit, restrict or regulate the importation of goods or a class of goods – other than publications, the importation of which may be prohibited under subsection (b) – into Israel or into a territory or place within Israel, whether by land, sea or air, and may in that Order specify the goods or the class of goods to which the Order applies, whether generally or specifically, whether by indicating their country of origin or the route of their importation or in any other manner.
(b)The Government may, by Order, prohibit the importation of publications if it is of the opinion that such importation is prejudicial to the public interest; and in respect of a periodical publication it may, in the same Order or in an additional Order, also prohibit the importation of issues of the publication that have previously appeared or that appear from that time onwards.
Prohibited imports§
41.

No person shall import goods the importation of which is prohibited.

Prohibited goods§
42.

The following are goods the importation of which is prohibited:

(1)goods the importation of which is prohibited by this Ordinance or by any other law in force in Israel at that time, or thereunder;
(2)counterfeit or imitation coins, or coins that do not conform to the prescribed standard as to weight or fineness;
(3)printed matter, pictures, books, postcards, lithographic or other engravings that are indecent or obscene.
Restricted imports§
43.

Goods the importation of which is at that time restricted or regulated by the Government or on its behalf shall not be imported by any person except in accordance with the restrictions and regulations applicable to them.

Goods the importation of which is prohibited and which are consigned to a place outside Israel§
44.
(a)Goods the importation of which is prohibited that are on board a conveyance arriving at one of the ports of Israel and are destined or consigned to a port or place outside Israel shall not be regarded as goods imported in contravention of the prohibition, if they were itemised in the manifest of the conveyance and were not loaded or landed, or if they were loaded or landed by authority.
(b)The provisions of subsection (a) shall not apply in respect of goods the loading of which is prohibited under any law or the trade in which is prohibited under any law or any international obligation of Israel.

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Section B: Importation by Sea

Importation of goods by sea§
45.

In order to ensure that the importation of goods by sea is properly carried out:

(1)permission shall be given to board the vessel;
(2)a manifest of the cargo of the vessel shall be submitted;
(3)the goods in respect of which a manifest for unloading has been submitted shall be unloaded and permission shall be given to examine them.
Obligation of a vessel to enter port§
46.

A master shall not allow his vessel to enter any place that is not a port or an approved place of entry, except under stress of weather or for other reasonable cause.

Obligation of a vessel to respond to a call§
47.

When a vessel enters the coastal waters of Israel, the master thereof is required to bring it to a stop so as to permit boarding, whenever a craft in the service of the customs authority flying the customs flag, or a craft in the service of the State flying an appropriate ensign and pennant, approaches, hails or signals it.

Obligation of a vessel to stop at a boarding station§
48.

The master of a vessel arriving from abroad and bound for or calling at one of the ports of Israel is required to bring his vessel to a stop at the boarding station designated for that port, so as to permit boarding.

Facilities for Boarding a Vessel§
49.

A master who brings his vessel to a stop in order to enable boarding thereof shall take all reasonable measures to facilitate the boarding of the vessel by a customs officer.

Duty of a Vessel to Proceed Without Delay to the Place of Unloading§
50.

After the vessel has been brought to the boarding station and after a customs officer has boarded her, the master shall convey her as speedily as possible to the proper place of anchorage or unloading without deviating to any other place.

Prohibition on Moving a Vessel Without Permission§
51.

Once the vessel has arrived at the proper place of anchorage or unloading, she shall not be removed therefrom before the unloading of the cargo destined for unloading at that port has been completed, except by permission.

Restriction on Boarding a Vessel§
52.

No person shall board a vessel before the proper customs officer except a harbour pilot or a physician in the service of the State, or a person duly authorised by such officer.

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Section C: Cargo Manifest

Submission of Manifest§
53.
(a)Where goods have been transported to Israel by sea, air or land, an obligation shall apply to submit to the customs authority particulars of the conveyance and also a detailed specification of all the goods in the cargo carried by the conveyance, including cargo whose final destination is not in Israel, and their characteristics, as well as a detailed specification of the empty containers (in this Law – manifest), in accordance with the details set out below, as the case may be:
(1)In respect of cargo transported to Israel by sea for the purpose of its unloading in Israel –
(a)the shipping agent, and in the absence of a shipping agent – the master of the vessel, shall submit the manifest no later than 24 hours before the vessel's arrival in Israel, or at the time of the vessel's departure for Israel from the last port at which cargo being carried to Israel was loaded, whichever is the later;
(b)an international freight forwarder shall submit a manifest relating to goods in his care intended for import 24 hours before the vessel's arrival in Israel; the Director may extend the time for submission of the manifest if it has been proved to his satisfaction that the international freight forwarder was unable to submit the manifest in time for reasons beyond his control; for this purpose, "international freight forwarder" – as defined in section 24a of the Customs Agents Law;
(2)In respect of cargo transported to Israel by sea for the purpose of its unloading outside Israel, the shipping company, and in the absence of a shipping company – the master, shall submit the manifest at the times set out below, as the case may be:
(a)on a voyage to a port in Israel that is expected to last six days or more from the time of the vessel's departure from the last port at which it called (in this section – port of call) – no later than six days before the vessel's arrival at a port in Israel;
(b)on a voyage to a port in Israel that is expected to last less than six days from the time of the vessel's departure from the last port of call – at the time of the vessel's departure from each port at which cargo being carried to Israel was loaded;
(3)In respect of cargo transported to Israel by air – the carrying airline shall submit the manifest no later than four hours before the aircraft's landing in Israel or at the time of its take-off for Israel, whichever is the later;
(4)In respect of cargo transported to Israel by land – the importer's customs agent shall submit the manifest no later than one day before its arrival in Israel.
(b)The Director may prescribe provisions regarding the content and structure of the manifest.
Correction of Error in Manifest§
54.

Where an error is discovered in a submitted manifest, the Director may permit the submission of a corrected manifest; a fee in an amount to be prescribed by the Minister of Finance by Regulations shall be paid upon the submission of a corrected manifest.

Submission of Manifest by Electronic Message§
54a.

A manifest, and any amendment thereof, shall be submitted by electronic message, in accordance with the provisions under Chapter XIV A.

55.§

Where a vessel is lost or wrecked on the shore, the master or the owner shall be obliged to submit, without unnecessary delay, particulars of the vessel and its cargo, by delivering a manifest, to the extent that it is within his power to do so, to the collector of customs at the customs house nearest to the place where the vessel was lost or wrecked.

Duty to Assist a Customs Officer in the Discharge of His Duties§
55a.
(a)A person submitting a manifest is obliged to facilitate the entry of the customs officer authorised to do so into the conveyance, to answer any question and to produce any document and certificate relating to the conveyance and its cargo.
(b)The master of a vessel, an airline or any other person bringing goods into Israel in a conveyance, their employees authorised by them to do so, and owners of the conveyance are obliged to answer a customs officer's questions also in respect of the conveyance, its crew, passengers, stores and voyage.

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Section D: Unloading and Deposit

Breaking of Bulk§
56.

The bulk of a vessel that has entered the territorial waters of Israel shall not be broken except by permission of the collector of customs, or in respect of those goods for which a permit has been given pursuant to the provisions of section 65.

Removal of Goods from a Vessel§
57.
(a)Goods shall not be unloaded and shall not be landed except in the presence of the collector of customs or by his permission, and goods shall not be landed except onto a quay, or to another place duly allocated for the landing or unloading of goods, or to which the goods have been transferred from the vessel in a licensed boat or a licensed lighter; and goods that have been unloaded or landed into a boat or a lighter shall not be shipped or moved to another boat or lighter before they have been landed, except by permission of the collector of customs.
(b)Where goods have been unloaded and landed by permission of the collector of customs to a place that is neither a quay nor a place duly allocated for that purpose, the master or owner of the vessel from which they were unloaded shall be obliged to place them, at his expense, in a place of safety approved by the collector of customs; and until they are lawfully removed therefrom, they shall be at the responsibility of the master or owner of the vessel as if they had not been unloaded.
Duty to Deposit Goods§
58.

Goods that have been unloaded and landed from a vessel shall be deposited, immediately after landing, in a customs warehouse or in another place of safety approved by the collector of customs.

Repacking on a Quay§
59.

Any goods may, by permission, be repacked on a quay under the supervision of a customs officer.

Regulations for the Prevention of Congestion§
60.

In order to prevent congestion in any place under the supervision of the customs authority or in any other place, the Director may make regulations for the suspension of the loading or unloading of vessels, for the regulation of the loading, unloading, shipment, receipt and delivery of goods and for the supervision of those operations; no claim shall lie against the customs authority or a customs officer for loss caused to a master or owner of a vessel or to an owner of goods by reason of the suspension or regulation.

Duty to Set Out Reasons for Suspension of Unloading, Etc.§
61.

The collector of customs is obliged to furnish the master of a vessel and any other person concerned, upon their request, with a written notice setting out the reasons for the suspension of the loading or unloading of vessels and cargoes, or for the prohibition on the deposit of goods on quays or on a particular quay or their entry into a place under the supervision of the customs authority or into any other place.

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Section E: Import Declaration

Import Declaration§
62.
(a)The owner of goods imported into Israel, other than goods so imported for the purpose of shipment, shall submit to the Director an import declaration in respect of them for one of the following purposes (in this Law – import declaration):
(1)home use;
(2)warehousing.
(b)Notwithstanding the provisions of subsection (a) and the Customs Agents Law, the Director may prescribe, in respect of importation for personal use as defined in section 129, conditions or circumstances upon the fulfilment of which a person who is not the owner of the goods may submit an import declaration on behalf of the owner of the goods.
(c)The import declaration shall be drawn up in the structure and in accordance with the particulars prescribed by the Director in rules, generally or for categories of cases, and there shall be attached to it all the documents listed below, which shall include every particular prescribed by the Director, and which shall be complete and legible:
(1)invoices, insurance certificates, bills of lading, packing lists, bills of parcels and other documents relating to the goods and indicating their value at the place of purchase, including freight, insurance and other charges paid in respect thereof;
(2)where the importation of the goods requires an import permit, import licence or import approval – such permit, licence or approval;
(3)preference documents;
(4)a document of transfer of ownership prior to the submission of the import declaration;
(5)any other document prescribed by the Director in rules.
(d)Notwithstanding the provisions of subsection (c)(1) –
(1)the Director may exempt from the obligation to attach documents as referred to in that subsection, in whole or in part, upon the fulfilment of conditions or circumstances that he has prescribed;
(2)the Director may direct, in respect of documents as referred to in that subsection as he shall specify, and upon the fulfilment of conditions that he shall specify, that they shall be furnished to the customs authority after the submission of the import declaration.
(e)The submission of an import declaration pursuant to the provisions of this section may be made by a customs agent as referred to in section 168 and in the Customs Agents Law.
Time for Submission of Import Declaration§
63.
(a)An import declaration shall be submitted after the submission of the manifest, except in categories of cases prescribed by the Director in rules, but not later than three months from the date of importation, and in respect of goods imported by air – not later than 45 days from the date of importation.
(b)Where an import declaration has not been submitted within the time referred to in subsection (a), the collector of customs may sell the goods or destroy them.
Submission of Import Declaration by Electronic Message§
64.

An import declaration, together with the documents that are to be attached to it pursuant to the provisions of section 62(c), shall be submitted by electronic message in accordance with the provisions under Chapter XIV A.

Permit in respect of Goods Included in an Import Declaration§
65.
(a)Where an import declaration has been submitted, the Director may grant, online, a permit in respect of the goods included therein.
(b)Notwithstanding the provisions of subsection (a), the Director shall not grant a permit as referred to in that subsection if any of the following applies:
(1)the Director has found that a provision under any law in connection with the importation of the goods has not been complied with, including where he has found that any of the following applies:
(a)the declaration includes incorrect particulars;
(b)the declaration does not include particulars that are required to be included in it pursuant to the provisions of section 62(c);
(c)documents that are required to be attached to the declaration pursuant to the provisions of section 62(c) have not been attached to it, or documents as aforesaid that have been attached to it are not complete or are not legible;
(d)import taxes have not been duly paid;
(e)an expense that a person undertook to pay pursuant to this Ordinance in connection with the imported goods has not been paid;
(2)security for compliance with the provisions of this Ordinance demanded by the Director has not been furnished.
(c)Where the Director has granted a permit in respect of goods included in an import declaration, as referred to in subsection (a), the said goods shall be dealt with in accordance with the declaration.
(d)Where the Director has decided, as referred to in subsection (b), not to grant a permit, he shall notify the person who submitted the declaration accordingly.
(e)Notwithstanding the provisions of subsection (c), where the Director has granted a permit in respect of goods included in an import declaration, as referred to in subsection (a), and before the delivery of the goods for home use he had reasonable grounds to believe that the circumstances referred to in subsection (b) applied in respect of the import declaration in which they were included, he may suspend or revoke the permit.
Retention of Documents§
65a.

Where an import declaration has been submitted, the owner of the goods shall retain the declaration and every document attached to it pursuant to section 62(c), in accordance with rules to be prescribed by the Director.

Duty to Answer Questions§
65b.

A person who submits an import declaration shall answer every question relating solely to the goods included in the declaration, if required to do so by a customs officer.

Submission of Another Document in Lieu of an Import Declaration§
65c.

Notwithstanding the provisions of section 62(a), the Director may permit, generally or in categories of cases that he has prescribed, the submission of another document in lieu of an import declaration; if he has so permitted, such a document shall be regarded, for the purposes of any law, as an import declaration.

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