State of Palestine - 1.3 Palestine Customs Information
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/SWB/BL/Other Transport Documents |
Yes, AWB/SWB: 1 copy; BoL: Original and 1 copy |
Yes, AWB/SWB: 1 copy; BoL: Original and 1 copy |
Yes, AWB/SWB: 1 copy; BoL: Original and 1 copy |
Yes, AWB/SWB: 1 copy; BoL: Original and 1 copy |
Yes, AWB/SWB: 1 copy; BoL: Original and 1 copy |
Yes, AWB/SWB: 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 (MoH, MoA, Security and Customs). This may take from 2-6 days.
Annexes and Links
Contact Directory of Local Aid Coordination Secretariat (LACS)
Annex documents:
Restricted Import List Gaza Strip (2013)