Apply for a tax rebate on commercial imports

‘Overpayment’ is when you over-pay a tax, debt or fine.

Who can apply

Importers or their proxies with a smartcard only

• Commercial importers
• Customs agents
• Certified Public Accountants
• Lawyers

Claimants can be:

• corporations
• citizens of Israel
• residents of the PA
• foreign nationals

What you need to attach to the application

Attached the required documents, depending on the type of claim:

• if the reason for the claim is ‘change of importer’ – an accountant statement customs agent statement
• if the reason for the claim is ‘damage’ – a damage report
• if the reason for the claim is ‘overpayment of tax’ (by virtue of section 6 for indirect taxes) - form 91

The tax authority may ask you to attach additional documents at their discretion.

• If you are asking for the rebate to be made to a bank, attach a photocopy of a cheque or a certificate of managing a bank account.

The service is free of charge

How to apply

1. Complete the application for a tax rebate on commercial imports
2. Attach the required documents 
3. Submit the application

Instructions for completing the form

Select ‘claim for import declaration’ and enter the declaration number if:

• you need a rebate for payment of import taxes paid for the release of the goods at the time of import
• you need to correct the import declaration information without a requesting refund (for example, you need to correct of the importer name)

Select ‘claim for payment order’ and enter its number:

• if you need a rebate for payment of taxes paid for a debt or a fine in a deficit case
• for any other payment in excess other than for the purpose of releasing goods from customs

What happens next

You’ll get a text message or email when your application has been received and when the Tax Authority has made a final decision.