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Issue No. 12 - September 2020 
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Adv. Gill Nadel

Welcome to the twelve issue of Customs & Trade in Israel.
We are aware of the uncertainty and the many commercial, professional and personal challenges tied with these times. We wish you, your families and all nations of the world the best of health and continued prosperity.

Customs & Trade in Israel, published by the Customs and International Trade Law Practice at Goldfarb Seligman & Co., provides legal, regulatory and legislative updates related to customs and international trade in Israel.

Shanah_Tovah...
Classification
 1. The Court Accepted the Customs' Position Regarding the Classification of Electronic Devices
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Overview: This article is a review of a claim submitted before the Herzliya Magistrate Court by a multimedia importer against Customs, following a dispute regarding the HS classification of Kinect motion sensing input devices and wireless remote controls.
 
 2. The Magistrate Court: The Vehicle Appears and is Used as an Off-Road Vehicle and will Therefore be Classified as Such
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Overview: In this article, we will review the ruling of the Petah Tikva Magistrate Court, which ruled that vehicles that were classified as a 12% purchase taxable tractor are off-road vehicles that are subject to a 50% purchase tax.
 
General
3. Obtaining a Waiver of Short Paid Customs Duty Even When the Customs Authority Is Ostensibly Right
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Overview: In this article, we will review the possible ways to obtain a waiver from paying Short Paid Customs Duty even when the authority is right, in principle, in its position.
 
Valuation
4. The Customs Authority Rejected a Discount - The Court Approved It
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Overview: In this article, we will review the ruling of the Lod District Court that discussed the issue of admissibility of discounts granted to a car importer. The court ruled in favor of the importer and rejected the position of the Tax Authority. The ruling is of great importance in the field of customs law - in this review we will present our insights from it.
 
5. Royalties for Operating Branded Concept Stores are Dutiable
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Overview: In this article, we will review the ruling of the Supreme Court, which discusses the question of whether the value of goods for customs purposes should also include royalties for operating branded concept stores.
Miscellaneous
6. It's Time to Establish the Rulings Database
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Overview: In this article, we will review a simple question - why is there no Customs rulings database regarding classification, valuation and origin in Israel?

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The content in this communication is provided for informational purposes only and is not intended to be comprehensive. It does not serve to replace professional legal advice required on a case by case basis. The firm does not undertake to update the information in this communication or its recipients about any normative, legal or other changes that may impact the subject matter of this communication. If you are interested in obtaining further information or wish to follow the legal developments in this matter, please contact Adv. Gill Nadel - Chair of the firm's Import, Export and International Trade Law Practice, and a Deputy Department Head of the Tax Department. Email: Gill.Nadel@goldfarb.com, phone: +972-3-6089979.