TL;DR: A customs broker (in Hebrew סוכן מכס or עמיל מכס) carries out customs actions for others and is entered in the register of customs agents under the Customs Agents Law. Someone importing for themselves is not required to use one. For a personal parcel, up to $75 there are no taxes, between $75 and $500 you pay VAT and purchase tax if applicable, and above $500 customs duty as well. A regular mail parcel is released at the post office, and an EMS or courier parcel is released by the customs agent of Israel Post or of the courier company.
What is a Customs Broker?
Under the Customs Agents Law, 1964, a customs agent is someone who carries out "a customs action for another person as a service to the public" and is entered in the register of customs agents. A customs action is acting for another person towards the customs authorities in the import, export or transit of goods. The register is kept by the Director of Customs, and passing the exams he sets is a condition for registration. Registration is valid until 31 December of each year, provided the agent has paid that year's registration fee.
Under section 3 of the law, a person may not act as a customs agent or present himself as one unless he is registered. Doing so is an offence under section 27.
The Israel Tax Authority publishes a list of customs agent corporations: 201 companies, and the page was last updated on 26.4.2020. It is a list of companies, not of individual agents.
The law also defines an international freight forwarder: someone whose business is shipping cargo from abroad to Israel and from Israel abroad. According to the Tax Authority, customs agents and international forwarders sit separate exams.
When Do You Need a Customs Broker?
The law restricts those who carry out customs actions for others. An importer handling their own goods is not required to use an agent, and according to the Tax Authority anyone in Israel may make a personal import by post or through courier companies, provided the items are not prohibited from import.
Personal Import by Parcel, According to the Tax Authority
| Parcel value | What you pay |
|---|---|
| Up to $75 | Fully exempt, except tobacco, alcohol and e-cigarettes |
| $75-$500 | No customs duty. VAT, and purchase tax if applicable |
| $500-$1,000 | VAT, customs duty and purchase tax under the customs tariff order |
| Over $1,000 | As for a commercial importer |
Up to $75, the value excludes shipping and insurance when they are charged separately. Two or more parcels from the same supplier to the same customer within 72 hours count as one shipment.
Who releases the parcel: a regular mail parcel goes to the post office, and the taxes are paid there or online before collection. An EMS or courier parcel is released by the customs agent of Israel Post or of the courier company, who pays the taxes for the importer and charges a commission for it.
Power of attorney: according to the Tax Authority, someone importing goods for their own use worth more than $1,000 and releasing them through a customs agent fills in an authorization (customs form 165) online.
Goods That Need Approval
- Personal import: the Tax Authority lists, among others, drones and communications products (Ministry of Communications), plants and seeds (Plant Protection, Ministry of Agriculture) and pets (Veterinary Services).
- Commercial import: an importer of food that is not of animal origin needs an importer registration certificate from the Ministry of Health. Marketing a cosmetic product is notified to the Ministry of Health, and medicinal preparations and raw materials for medicines need an import approval from its Pharmacy Division.
How to Choose a Customs Broker
- Registration - you can check that the company appears on the Tax Authority's list of customs agent corporations.
- Experience with your goods - some brokers specialize in food, others in electronics or textiles.
- Location - for air cargo at Ben Gurion, a broker near the cargo terminals can speed up the process.
- Compare prices - prices differ between brokers, and it is worth asking for 2-3 quotes.
- Communication - a good broker keeps you updated on the clearance and responds quickly.
- References - from other importers in your field.
Costs
- Broker fee: ILS 250-600 per shipment, depending on the broker and the shipment. The law does not set brokers' fees, and the Tax Authority recommends finding out about them in advance.
- Customs duty and purchase tax: by type of goods, in the Tax Authority's customs tariff and purchase tax. You can also search our import customs book.
- VAT: 18%, since 1 January 2025.
The Import Clearance Process at Ben Gurion
- The cargo arrives at a cargo terminal: Maman or Swissport.
- Documents: under the Tax Authority's release procedure (section 62(c) of the Customs Ordinance), the import declaration is accompanied by the air waybill, the supplier's invoice, the packing list, the freight and insurance invoices (if not included in the sale), a preferential origin document if any, and licences and approvals.
- Declaration: the declaration is filed in the customs system "Sha'ar Olami", launched in 2017. The owner of the goods fills in and signs an electronic authorization for the agent there.
- Inspection: every declaration goes through a risk assessment and is routed to the release, examination or mandatory queue. A customs officer can change the routing, and the customs agent can ask for an inspection.
- Release: after payment and approval, you collect the goods or arrange delivery.
You can check the cargo's status by its air waybill (AWB) number with our air cargo tracking.
Sources: Customs Agents Law (Nevo), Israel Tax Authority, Ministry of Health, Maman, Swissport.
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