Where does the customs broker’s responsibility end and the importer’s begin?
Omer Wagner
Advocate, Israel
Published 15 Oct 2025

Country update
taxes and tariffs
An importer of Botox has been required by Customs to pay additional duties, following the reclassification of the product from a "medicinal product" to a "toxin". The importer is now suing their customs broker for negligence, alleging a classification error and the broker’s failure to advise that a certificate of origin could have mitigated the risk. Will the court hold the customs broker liable? Find out the answer as you read this review of the recent Israeli court judgement.