Toshav Hozer (Outside of Israel More Than Two Years)
If you are an Israeli Citizen who has been outside of Israel more than two years, and has spent less than 120 days per year in Israel, you can qualify as a Toshav Hozer.
This status allows you to bring in 2 tax exempt “Toshav Hozer” shipments within 9 months of your return. Before your shipment can be cleared, you must go to the meches website (we will supply the link) after you arrive in Israel.
A person entering as a Toshav Hozer has the same rights as an Oleh Hadash for household goods and appliances/electronics.
Toshavim Hozerim can import a car less than 48 months old from the date of manufacture. This must be imported within 9 months from the date your rights begin.
Israeli Citizens (Outside of Israel less than 2 years)
Israeli citizens who have not been out of the country for less than 2 years and/or do not have Toshav Hozer rights will not receive any discounts on Customs duties, unless they are importing something they had previously exported from Israel. In this case, you will need a copy of the Customs stamped export packing list from the original shipment. On many items such as books, musical instruments, computers, etc.., customs are only VAT (“Ma’am” – currently 17%) and as such, these items may be worth importing.
Israeli Citizens can import a car less than 24 months old from date of manufacture to the date of Israeli Registration.