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Issue No. 6 - December 2017 
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Welcome to the sixth issue of Customs & Trade in Israel
which brings you the latest legal and business updates in the field of Customs & Trade in Israel.
We hope you find this newsletter informative and useful.

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.
Customs - Valuation
 1. The Court Rejected An Importer's Claim Filed Against The Customs Authority's Decision To Reject The Declared Transaction Value
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Overview: In this article we will review a ruling of the Tel Aviv Magistrate Court, which ruled that the Customs Authority's decision to issue a debt notice of approximately 2 million ILS to a company which imports alcoholic beverages, is just.  
 
 2.  The Court Limits Document Disclosure Related To Customs Duty On Royalties 
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Overview: In the following article we will review a request submitted by the Customs Authority as part of a claim filed by an importer regarding customs duty in respect of payment of royalties.
The Customs Authority requested that the court order the importer to disclose its correspondence with the suppliers and trademark owners it works with.
The court rejected most of the Customs Authority's requests, ruling that in light of the argument presented by the importer of unreasonable encumbrance, the Customs Authority will receive only the agreements between the importer and the manufacturer or trademark owner.
 
Customs
 3. The Supreme Court: An Importer Will Receive Documents Which The Customs Authority Claimed Were Confidential  
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Overview: In this article we will review the Supreme Court ruling which rejected the request for leave to appeal submitted by the Customs Authority, ordering the Customs Authority to provide an importer with the protocols and background information of a Customs committee which handled his case.
 
4. No Custom Duty Refund For Goods Released By The Customs Authority But Not Removed From Its Warehouse 
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Overview: In this article we will review the Haifa District Court ruling which  regards imported goods which were released after customs duties were paid, determining that in such a case a taxable event has occurred, making the releaser's decision to leave the goods where they were irrelevant in terms of their legal status.
The court ruled further that a customs agent who pays the customs duties instead of the importer acts in the importer's name, and is therefore subject to any claims related to restitution that may be used against an importer.
Origin
 
5. The Court: Imported Pipes Coated In Israel Will Be Considered Made In Israel 
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Overview: In the following article we will review a recent ruling of the Tel Aviv District Court, which determined that certain products are considered products made in Israel for tender purposes. These products include pipes which were imported from Turkey, and subsequently coated externally and internally in Israel, as well as steel rolls imported from Turkey, which were rolled and coated in Israel.
Import Control
6. The Customs Authority Will Compensate An Exporter Following The Seizure Of An Export Shipment 
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Overview: In the following article we will review a case in which a shipment of gold for export was held by the Customs Authority due to a suspected mistake in the export entry. The seizure and delay of the gold resulted in loss of value, and incurred storage fees. The court recognized the plaintiff's right to receive compensation for the damages and expenses he sustained.  

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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, Tax Department. Email: Gill.Nadel@goldfarb.com, phone: +972-3-6089979.