Q: We are Toshavim Hozrim Vatikim.
Can we ship some of the appliances from Europe and some with the original lift from the US?
If we buy Furniture in Israel will we pay MAM/Taxes?
Thanks
Oscar.

A: Dear Oscar,

Kol hakavod. It is not an easy step to move back to Israel... but as I always say - it is an important one. Much good luck in your move.

As a toshav hozer, you are entitled to receive 2 shipments within 9 months of your return to Israel.
These shipments may come from anyplace including from Europe or any other place.
As long as the lifts arrive within 9 months of your return, you will be exempt from taxes according to the list of exempt items published by Customs.
(Since you have been out of Israel more than six years, you can bring in everything a new immigrant can ship.)

Until 1 January 2005, there was an exemption on furniture made in Israel and purchased in Israel.
This exemption is *no* longer in place.
The only exemption on products made in Israel and purchased in Israel is for appliances.

Unfortunately, the only appliances still manufactured in Israel are air conditioners and refrigerators and these are the only ones you will be exempt of paying VAT.

I hope this helps you decide what to buy "over there" and what to buy here.

Again, much success on your return home.
All the best,
Shmuel