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Duties and Tax Exemption 

For contact information regarding government customs authorities, please see the following link: 4.1 Palestine Government Contact List

Emergency Response

Agreements / Conventions Description 

Ratified by Country? 

WCO (World Customs Organization) member 

Yes  

Annex J-5 Revised Kyoto Convention 

Yes  

OCHA Model Agreement 

N/A  

Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations) 

N/A 

Regional Agreements (on emergency/disaster response, but also customs unions, regional integration) 

N/A 

Exemption Regular Regime (Non-Emergency Response)

National Customs Legislation and Regime 

Customs regulations and procedures pertaining to importations into Palestine and Israel are determined within the framework of Israeli customs laws, international customs agreements, and the Paris Protocol signed between the Government of the State of Israel (GoI) and the P.L.O. (1994).  The valuation of commodities for customs purposes is based upon the GATT (1994) agreement whereby the classification of goods is based upon the principles of the “Harmonized Commodity Description and Coding System”. 

The Paris Protocol outlines the modus operandi of economic cooperation between the GoI and the P.L.O. and authorises a degree of autonomy for the PA to set customs policies and procedure for imports of certain commodities from Jordan and Egypt. According to the Paris Protocol, the PNA is also entitled to exempt duties and taxes for donations destined to institutions within the PNA (West Bank and Gaza).  Export Defence law with reference to the Wassanger Arrangement limit the scope and of imports and transhipment through Israel to the West Bank and Gaza Strip.  The political situation in Israel and the West Bank and Gaza Strip remains volatile whereby the West Bank and Gaza Strip are often subject to regular restrictions in importations. 

There are two main authorities entitled to grant tax and duty exemptions for organizations with operations in Palestine. In Israel, the MSA and Beit El Civil Administration are authorised to grant tax exemption to 12 international organizations (including the ICRC and UNDP) which operate in Palestine. These twelve organizations are entitled to receive an exemption of duties according to article 17 of customs tariff and in accordance with agreements between the organization and the GoI. The PNA Ministry of Finance is entitled to grant tax and duty exemptions for international donations to institutions situated within the Palestinian Authority (West Bank & Gaza Strip) including UNRWA. Besides UNRWA, UNSCO and UNTSO all other UN agencies fall under the UNDP umbrella for requesting tax exemptions. As a member state of the United Nations, and in accordance with the 1946 convention on privileges and immunities, the GoI extends tax exemption privileges to the United Nations. 

Aside from the aforementioned UN agencies, there are 132 international organizations which are registered with the Israeli Ministry of Social Affairs (MSA), entitled to maintain an office in Israel and East Jerusalem and/or allowed to work in Palestine. These organizations are entitled to import goods assuming they maintain an Israeli business registration number and/or import goods through a through a local supplier. 

Organizational Requirements to obtain Duty Free Status 

United Nations Agencies 

UNDP, UNTSO and UNRWA have duty-free status in Israel and in Palestine. UNDP serves as an umbrella organization for numerous UN agencies. 

Non-Governmental Organizations 

INGOs may approach the GoI and request tax exemption privileges. INGOs which are not entitled to receive tax exemption, however, may consider partnerships with INGOs and UN agencies which are entitled to receive an exemption of duties on imports. 

International organizations may also receive tax and duty exemptions from the PNA Ministry of Finance by sending aid donations to registered institutions situated in the PNA (e.g. Ministry of Health hospital). 

Exemption Certificate Application Procedure

Organizations registered with the Israeli Ministry of Social Affairs (MSA) are entitled to receive a tax exemption. They should complete the required form (No. 380) and send it alongside a stamped packing list, proforma invoice and copy of bill of lading to the Customs Office in Jerusalem (Givat Shaul). The average time required to obtain the required signatures and approvals for tax and duty exemptions is approximately two working days.  

For requesting donation tax exemptions from the PNA Ministry of Finance, all requests should be addressed to the Director General of the Customs Excise and VAT department, Ministry of Finance.  In order to request a donation exemption, the following documents should be sent to the National Coordinator of Exemptions, in Palestinian Customs, Excise and VAT department.  

Exemption Certificate Document Requirements 

Duties and Taxes Exemption Certificate Document Requirements (by commodity) 

 

Food 

NFI  (Shelter, WASH, Education) 

Medicines 

Vehicles  Spare Parts 

Staff  & Office Supplies 

Telecoms Equipment 

Commercial Invoice 

Yes (1 copy) 

Yes (1 copy) 

Yes (1 copy) 

Yes (1 copy) 

Yes (1 copy) 

Yes (1 copy) 

AWB/BL/Other Transport Documents 

Yes (1 copy) 

Yes (1 copy) 

Yes (1 copy) 

Yes (1 copy) 

Yes (1 copy) 

Yes (1 copy) 

Packing Lists 

Yes (1 copy) 

Yes (1 copy) 

Yes (1 copy) 

Yes (1 copy) 

Yes (1 copy) 

Yes (1 copy) 

Other Documents 

Letter of origin and health certificate 

n/a 

n/a 

n/a 

n/a 

n/a 

Additional Notes

IL Civil Admin./MSA Exemption Requests require more documents depend on kind of imported commodity.   

Customs Clearance 

General Information  

Customs Information 

Document Requirements  

For Customs Clearance process original documents are needed to be present. 

Embargoes / Prohibited Items 

Below there is a link for the restricted import items in to the Gaza Strip. 

Customs Clearance Document Requirements 

Customs Clearance Document Requirements (by commodity) 

 

Food 

NFI  (Shelter, WASH, Education) 

Medicines

Vehicles Spare Parts 

Staff  & Office Supplies 

Telecoms Equipment 

Invoice 

Yes 

Yes 

Yes 

Yes 

Yes 

Yes 

D&T Exemption Certificate 

Yes, 1 copy 

Yes, 1 copy 

Yes, 1 copy 

Yes, 1 copy 

Yes, 1 copy 

Yes, 1 copy 

AWB/BL/Other Transport Documents 

Yes, AWB: 1 copy; BoL: Original and 1 copy 

Yes, AWB: 1 copy; BoL: Original and 1 copy 

Yes, AWB: 1 copy; BoL: Original and 1 copy 

Yes, AWB: 1 copy; BoL: Original and 1 copy 

Yes, AWB: 1 copy; BoL: Original and 1 copy 

Yes, AWB: 1 copy; BoL: Original and 1 copy 

Donation/Non-Commercial Certificates 

Yes, 1 copy 

Yes, 1 copy 

Yes, 1 copy 

Yes, 1 copy 

Yes, 1 copy 

Yes, 1 copy 

Packing Lists 

Yes 

Yes 

Yes 

Yes 

Yes 

Yes 

Exemption Certificate 

Yes, original and 1 copy. Applies to IL tax-exempt imports (Customs Article 17) 

Yes, original and 1 copy. Applies to IL tax-exempt imports (Customs Article 17 

Yes, original and 1 copy. Applies to IL tax-exempt imports (Customs Article 17 

Yes, original and 1 copy. Applies to IL tax-exempt imports (Customs Article 17 

Yes, original and 1 copy. Applies to IL tax-exempt imports (Customs Article 17 

Yes, original and 1 copy. Applies to IL tax-exempt imports (Customs Article 17 

Other Documents 

Certificate of Origin (1 copy, original?); Phytosanitary certificate (1 copy); PH level certificate (1 copy) 

n/a 

MOH Pharmaceutical/medical devices Department Import Permit (Original and 1 copy); Export Permit (Original, 1 copy with shipment, 1 copy with clearing agent) 

n/a 

n/a 

Ministry of Communications Permit (1 copy); Ministry of Trade and Industry Permit (1 copy) 

Transit Regime 

After the discharge of the vessel at the port, all the containers are moved to the bonded warehouse outside the port within the 4 free days given by the Port Authorities. 

The Customs Clearance agent start the clearance of this shipment with the Port Authorities (MoHMoA, Security and Customs). This may take from 10 – 14 days.  

 


Annexes and Links

Contact Directory of Local Aid Coordination Secretariat (LACS)

Annex documents:

Dual Use List EN (2008)

Restricted Import List Gaza Strip (2013)