In the field of import taxes ( customs, purchase tax, excise duty ) and foreign trade processes, the firm assists its clients in the civil and criminal aspects in all matters related to tax rates, refunds, exemptions and refunds. The firm provides its clients with advice and assistance in all matters related to the import of goods, including personal imports.
The firm provides advice in the field of excise tax to fuel companies and entities eligible for exemption or refund, as well as assistance in implementing the provisions of the Petroleum Law and the diesel arrangement. The firm deals with and provides ongoing service in the following areas:
Customs is an indirect tax imposed on the import of goods into the State of Israel, whether by way of personal import or by way of commercial import. There are various provisions concerning the personal import of goods arriving with a traveler returning to Israel. These provisions distinguish between land crossing and air/sea border crossing, with a different exemption granted in each case, and in all cases there is an obligation to declare a deviation from the exemption (green/red track).
A violation of the Customs Ordinance committed without the intent to evade tax payment is a criminal offense and the punishment for it may be imprisonment for up to 6 months or a fine. For an offense committed with the intent to evade tax payment, the punishment may be imprisonment for a long period of time, while under the Anti-Money Laundering Law, the punishment may be up to 10 years in prison.
In addition to the provisions regarding the import of goods, there are provisions regarding the expenditure or entry of funds from Israel through the various border crossings. These provisions establish a reporting obligation for expenditure or entry of funds in an amount exceeding the amount exempt from reporting. Currently, cash or checks can be taken out or brought into Israel without the need for reporting in the following amounts: air or sea border crossing up to 50,000 NIS, land border crossing (other than Allenby crossing) up to 12,000 NIS, and at the Allenby border crossing up to 2,000 Jordanian dinars (approximately 10,000 NIS).
Failure to report the expenditure or entry of funds into Israel in amounts exceeding these amounts constitutes an offense and the entire amount can be confiscated immediately. Customs officers at border crossings are responsible for enforcing these provisions.
Failure to report the expenditure or income of funds to Israel may result in civil, administrative or criminal penalties.
Professional legal advice in the early stages of the procedure may inevitably change the picture, whether in the form of ending the procedure without criminal charges by conducting an administrative procedure and imposing a financial sanction without a criminal record or prison sentences, or alternatively reducing the charges.
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