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Issue No. 9 - March 2019 

Welcome to the ninth 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.

 1. Valuation and Discounts for Customs Purposes
Overview: In this article, we will review the issue of discounts and the approach of the Customs Authority in determining value for customs purposes.
 2. Classification as a System or as a Component - Which is the Proper Classification?
Overview: In this article we will review the ruling of the Tel Aviv Magistrate Court, which accepted the claim of an importer specializing in the import and marketing of communications products regarding the classification of video conference systems. The court examined the main use of the goods, and determined that video conference systems should be classified according to the importer's position as communication systems rather than as displays.
 3. The Court: The Customs Authority Accepted the Importer's Position and will Pay the Importer's Expenses
Overview: In this article we will review a case in which an importer of two-wheeled electric vehicles filed a lawsuit against the Customs Authority for declaratory relief regarding the classification of the imported goods and for their return from the Customs Authority, which confiscated them.
Trade Remedies
4. The District Court: No Imposition of a Guarantee During a Dumping Investigation Without Proof of Damage
Overview: In this article we will review the ruling of the Jerusalem District Court regarding the petition of a cement manufacturer in Israel against the Supervisor of Trade Levies, stating that the Commissioner's position that he can't examine the damage caused to the local cement industry and the causal link between the dumping and the damage due to lack of data, was duly received.
Court Litigation and other topic
5. Lifting the Corporate Veil for the Collection of Import Duties
Overview: The Customs Authority has many enforcement tools for tax collection. One of the tools is lifting the corporate veil to the shareholders of the company which is taxable. In this article we will review the ruling of the Supreme Court regarding the conditions for lifting of the corporate veil.
6. The Claim of a Private Importer Against a Car Import Company for Extra Import Duties Was Accepted
Overview: In this article we will review the ruling of the Ashdod Magistrate Court regarding  an importer's claim against a company that imports and markets vehicles, following the customs Authority's demand for additional import duty. The court ruled that while both sides have a common responsibility for paying reduced import duty, the company is also liable. 
7. The Court Orders the Customs Authority to Respond to Questionnaire Regarding the Bankruptcy of a Customs Brokerage Company
Overview: In this article we will review the ruling of the Rishon Letzion Magistrate Court which stated that the Customs Authority's confidentiality duty for documents required by an importer should be removed as part of preliminary proceedings in the court, including documents regarding actions taken by the Customs Authority following the bankruptcy of a customs agent.

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