Omer Wagner
Advocate for customs, indirect taxation (Purchase tax, GST, VAT), import, export, regulation, trade levies, international trade, shipping, forwarding, marine, aerial transportation, including court litigation. Omer has more than 15 years of experience in these fields.
He holds a notary license as well. Omer serves as legal counsel of the Tel-Aviv customs agents and freight forwarders association. He worked in the biggest law firms in Israel dealing with customs and indirect taxation, also served in the Israeli district attorney and represented the State (customs authority).
Author of many articles related to customs and international trade, including: classification, valuation, origin, customs compliance, and many more. His articles were published, among others, in the WCO magazine, Global Trade and Customs Journal, World Customs Journal, and in CCRM as well.
Member of the editorial board of the Customs Compliance & Risk Management (CCRM) journal.
Languages: HE, EN, AR, RU
Service: consulting, legal
Topics: classification, valuation, origin, customs compliance, and many more
Industries: customs, indirect taxation (Purchase tax, GST, VAT), import, export, regulation, trade levies, international trade, shipping, forwarding, marine, aerial transportation, including court litigation
Contact information
Content by Omer Wagner
Out of temperature, out of liability? A case on freight responsibility
A shipment of industrial adhesive was stored at the wrong temperature resulting in damage (it was stored at minus 20 degrees instead of 20 degrees). The insurance company compensated the importer and is now suing the foreign freight forwarder and shipping company in court. How will the court rule? This...
Parallel food importers: compliance challenges
Food importers must submit a number of documents as a prerequisite for importation, and state authorities continue to monitor the process even after the food has been imported. In recent years, regulatory reforms - such as the 'What is good for Europe is also good for Israel' initiative - have...
Electricity breakdown at Customs: 8502 or 8504 (0% or 10% duty?)
A recent Israeli court ruling highlights the decisive role of tariff classification in customs compliance and project economics. The importer had obtained advance approval to open a 'secretariat file' - a procedure enabling all components of a single project to be classified under a single HS code - yet the...
VAT exemption for personal imports raised to $150 in Israel
While the EU and other jurisdictions have tightened rules and reduced tax- and duty-free allowances for low-value imports, Israel has chosen to ease the burden on consumers and simplify cross-border e-commerce. However, this raises new issues regarding whether the imports are intended solely for private use and not as part...
Where does the customs broker’s responsibility end and the importer’s begin?
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...
Confiscated by mistake: what it might take for an owner to get their goods back
A new immigrant arrived in Israel and sent more than 1,000 holy books, which he had collected since his bar mitzvah (a Jewish coming-of-age ceremony for boys), in a separate container. The books were confiscated by the Israeli customs authority, apparently because they had been declared in the container of...
Long storage, no one to blame
The vehicles were imported to Israel from abroad and stored in a bonded warehouse for a year and a half in the open air. Significant damage was found on the vehicles. The importer sues the freight forwarder/customs broker for defective storage. Will the court uphold the claim or dismiss it?...
Can an item be modified in a customs warehouse to change its classification?
An individual imported a caravan from the USA to Israel as a personal import, with the intention of using it as a ‘bed and breakfast’, i.e. a guest house or zimmer. The Israeli Customs Authority and the Ministry of Transport refused to release the shipment on the grounds that it...
The green lane to confiscation of personal items
The Customs green lane at airports is not as straightforward as many travellers often assume. In this article, we examine the challenges encountered in Israel, where passengers may risk having their personal items - such as luxury watches or handbags - confiscated. It is important to understand the rules governing...
Something fishy here: which is the competent jurisdiction concerning damaged imported goods?
A food consignment arrived in Israel and was found to be damaged due to a lack of refrigeration. The importer uses the foreign forwarder who transported from abroad to Israel. Will the court uphold the claim or will it decide that the claim should be adjudicated outside Israel? This will...
Popular articles
Out of temperature, out of liability? A case on freight responsibility
A shipment of industrial adhesive was stored at the wrong temperature resulting in damage (it was stored at minus 20 degrees instead of 20 degrees). The insurance company compensated the importer and is now suing the foreign freight forwarder and shipping company in court. How will the court rule? This...
Parallel food importers: compliance challenges
Food importers must submit a number of documents as a prerequisite for importation, and state authorities continue to monitor the process even after the food has been imported. In recent years, regulatory reforms - such as the 'What is good for Europe is also good for Israel' initiative - have...
Electricity breakdown at Customs: 8502 or 8504 (0% or 10% duty?)
A recent Israeli court ruling highlights the decisive role of tariff classification in customs compliance and project economics. The importer had obtained advance approval to open a 'secretariat file' - a procedure enabling all components of a single project to be classified under a single HS code - yet the...