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Issue No. 5 - November 2016 
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Welcome to the fifth 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. Design Services for Stores in Israel are Dutiable  
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Overview: In this article we will review the Central District Court's precedential ruling, in which it ruled that payments made by clothing importers to brand owners abroad for various services, such as shop design, sale methods, or advertising advice, are dutiable.
 
 2.  Update for Brand Importers: an Encouraging Ruling from the Supreme Court
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Overview: In this article we will review a ruling of the Supreme Court which bodes well for brand importers.

The Supreme Court rejected most of the Customs Authority's appeal, ruling that not all royalties paid by brand importers are subject to customs duty. On the contrary, a significant portion of these royalties are exempt from customs duty.
 
Customs
 3. Disclosure Vs. Confidentiality - The Customs Authority Transparency Obligation 
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Overview: In this article we will review the issue of transparency and disclosure imposed on the Customs Authority. Within this framework, we will bring a number of judicial decisions, given recently, in which the courts have accepted the claims of importers, ordering the customs authority to disclose certain details required for the management of the importers' defense. It should be noted that these importers were represented by our office. 
 
4. The Court Mellows the Statute of Limitations on Submitting Claims for Restitution of Import Duties 
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Overview: In this article we will review the decision of the Rishon Lezion Magistrate Court, which ruled that the provision of section 154 of the Customs Ordinance is not a statute of limitations, but merely a procedural provision regarding the submission date of the claim.

The court therefore extended the allowed duration for submission, even though the submission was late.
Export Control
5. Updates to the Dual-Use Export Control List 
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Overview: Updates of the Control List under the Wassenaar Arrangement are published every new calendar year.

Recently, a list of changes to the control list on dual-use goods for the year 2016 was published, and unanimously approved and accepted by the Member States of the arrangement.

In this review we will introduce the essential changes. 
6. Will the Recent Amendment of the Defense Export Control Law Ease the Licensing Process? 
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Overview: Recently, the Knesset (the Israeli Parliament) approved the Amendment of the Defense Export Control Law, 2016, thus establishing it as an inseparable part of the Defense Export Control Law.

In the following article we will review the main changes resulting from the amendment, which may impact those who deal with defense export.
Import Control
7. Whom Must the Customs Authority Notify Regarding a Seizure of Goods?
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Overview: In the following article we will review the ruling of the Ramla Magistrate Court, which rejected a claim filed by an importer in order to release goods seized in the possession of a different person as he was entering the country. The court determined that the seizer by the Customs Authority was performed in accordance with the law.
Customs Agents
8. The Power of Attorney of Customs Agents - Legal Overview
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Overview: In the following article we will review a number of principle points regarding the representation of importers by customs agents.
Miscellaneous
9. Legal Advise Relating to International Trade Must Now be Reported to the Tax Authority 
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Overview: In this article we will review the new legislation which requires legal advice  given by professional entities, such as lawyers, CPAs and tax advisers, to be reported to the Israel Tax Authority (ITA). 
10. Releasing a Car from Customs to an Entity Other Than the Importer - Who is Liable?
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Overview: In the following article we will review a case in which a car was imported by personal import, but was released to a person who was not the original importer. The original importer filed a claim against all entities involved in the release process, including the Customs Authority, the customs agents, the advisers who aided the procedure, the foreign company (the seller), etc.

The court accepted the claim and divided the liability among the various entities.

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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.