What Constitutes A Deceptive Description On Import Documents? Customs' Power To Forfeit Goods

Adv. Gill Nadel, Shai Babai

As we know, the extent of import taxes paid for imported products is primarily determined by their classification given by the Customs Tariff, which generally is based on the importer's declarations on the import documents. Usually, import declarations are accepted and goods are released for consumption, but sometimes the Customs Authority does not accept the declaration, and demands that tax differences be paid, and in some particularly grave cases when

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