The Doron Tikotzky Kantor Gutman Cederboum Customs Law & Import/Export Department supports and represents importers, exporters, customs agents, and freight forwarders, in the many legal aspects related to their activities. The Department handles all aspects of import/export laws and taxes, including Sales Tax, Customs, and Excise Tax.
What is an Import Tax? What are Import Laws?
An Import Tax is payment required from importers when importing goods. Import laws apply when importing for commercial purposes or for personal use. In both instances, import laws apply, resulting in tax payments, such as Customs Duties, Purchase Tax, VAT, etc. Various levies and certifications or import licenses are required when importing.
Importing goods without prior knowledge about requirements involved can lead to a delay in the importing process imposed by Customs Authorities, leading to extensive and unexpected costs, and sometimes results in boycott of goods by authorities.
In addition, several benefits and reliefs exist within the importing requirements. There are various examples, such as:
- Import of raw materials for manufacturing
- Import of samples
- A temporal import
- A returned export
- … and more
However, in most cases it is important to prepare in advance, in order to enjoy such benefits and reliefs.
Preliminary legal consultation with Doron-Tikotzky, prior to importing or exporting helps avoid many problems. On the other hand, should any difficulties arise during the importing/exporting process, it is highly recommended that you immediately seek expert legal advice, since time plays a vital role in such cases.
How Can Doron-Tikotzky Help You?
Tax Restitution for Exporters
Exporters who buy directly from a supplier abroad or via Israeli suppliers, of raw materials or ingredients needed for the manufacturing process of products for exports, as well as raw materials or ingredients, liable for import taxes during the import process – may be eligible for a Tax restitution from Israeli Tax authorities.
Classification of Goods
Imported goods are classified using a customs classification number. This directly affects import requirements and import taxes.
In some cases, a dispute may arise between the importer and Israeli Customs Authorities in regards to correct classification of goods. The Doron-Tikotzky Customs Law & Import/Export Department supports importers by negotiating with the Israelis Customs Authorities while protecting the legal rights of the importers, or, through litigation in the courts.
Applying Trade Agreements
Within the framework of existing trade agreements, there is a Customs preference for products imported accompanied by documents such as Certificate of Origin EUR1. Doron Tikotzky Kantor Gutman Cederboum assists importers who face difficulties with Customs Authorities, due to their denial to approve and recognize such documents. In addition, the Firm assists Israeli manufacturers by examining whether or not, their products comply with the requirements set in the trade agreements in order to enjoy the tax preference when exported.
Doron Tikotzky Kantor Gutman Cederboum represents Israel producers and manufacturers who request protection for their products from unfair import levies and anti-dumping measures.
Restitution Claims and Eliminating Tax Deficits
In cases where importers discover they accidentally paid excess duties, Doron Tikotzky Kantor Gutman Cederboum works to resolve these restitution claims directly with the relevant Authorities. In other cases, where importers are required to pay duties retroactively (incurred based on past imports), the Firm acts to eliminate them.
Doron Tikotzky Kantor Gutman Cederboum experts provide assistance to those engaged in foreign trade who encounter legal difficulties with Government Agencies, as well as others seeking to present their position to various Knesset committees responsible for regulatory matters, including regulation, import permits, etc.
The Firm advises and represents those engaged in foreign trade matters related to freight forwarding, international freight by sea and air, and release of cargo.
Criminal Aspects Related to Import Duties
Doron Tikotzky Kantor Gutman Cederboum handles a large variety of minor as well as serious criminal Customs-related infringements. These include Israelis caught exiting or entering Israel with unreported funds and other items.
A passenger who fails to report moneys or items may r face a heavy fine, and in some cases even criminal proceedings. Hearings in such cases are held before a special committee, consisting of three members. It meets, in order to reach a decision regarding the level of the fine imposed.
Doron Tikotzky Kantor Gutman Cederboum also handles cases of false declarations and tax evasion.
The Firm provides solutions to clients suspected of the above, commencing at the point of detention and investigation by authorities, right through the management of the criminal proceedings in cases of indictment for various Customs related offenses.
Adv. Sharon Fishman
Customs Law & Import/Export Department activities are coordinated by Doron Tikotzky Kantor Gutman Cederboum Partner, Adv. Sharon Fishman, who is a former legal advisor to The Israeli Customs Authority. Adv. Fishman has extensive experience in Customs related issues, ranging from detention to protection of defendants during prosecutions surrounding mass violations of Customs and Purchase Tax laws. Adv. Fishman also has broad experience in filing claims to civil competent courts against Customs Authorities for violation of taxpayer rights.
- Israeli Civil Tax
- Israeli Criminal Tax & White Collar Crime
- International Taxation
- Anonymous Voluntary Disclosure for Israelis
- Customs Law & Import/Export
- Securities Law
- Representation Damaged Property Tax Claims
- Israeli & International Trusts
- Civil & Commercial Court Battle Management
- Labor Law
- Torts Law
- Drafting of Agreements & Investments
- Family Law
- Wills & Inheritance
- Maritime Law
- Environmental Law
- Competition (Antitrust) Law & Insurance Law
- Traffic Law
- Specialized Legal Retainer Service to Support Small & Medium Businesses
- Intellectual Property
- Opinions for Various Legal Fields
- Entrepreneurial Representation
- Purchasing & Selling Land
- Urban Renewal
- Plan 38
- Purchasing & Selling Apartments
- NMP 38/1 & NMP 38/2NMP 38/1 & NMP 38/2
- Execution: Enforcement of Obligations – Insolvency & Reorganization
- Execution: Collection Enforcement
- Insolvency Reorganization Law
- Representing Banks Facing Debtors
- Debt Collection
- Bankruptcy Proceedings – Regular
- Bank Claims
- Debt Arrangements for Individuals & Companies