In general: personal belongings, household items, hand-held tools, machines for business, motor vehicles (partial exemption).
Please note:
Items imported from abroad are general household goods of the type used in a residential apartment, and do not include equipment for permanent installation, such as plumbing materials, building materials, flooring or wall coverings (wallpaper, tiles, marble, and others).
Household goods which you choose to bring in with you in your luggage on a trip, up to three years from your Aliyah date – will not be taxed and will not be considered as the one shipment of the items, for which you are entitled for exemption. However you must declare the goods and go through the Red customs lane at the airport and receive further instructions.
During your eligibility period, tools may be imported tax-free under the following conditions:
If you receive a postal package addressed to you by mail containing household items, it will be considered as one of the three shipments you are entitled to.
A postal package containing only items of clothing and footwear, sent to Israel before entry – will be tax-exempt and will not be considered as a shipment under the following requirements:
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