WORLD TRADE  
ORGANIZATION  G/ADP/N/1/ISR/3 
G/SCM/N/1/ISR/3 24 January 2006 
 
 
(06-0327) 
Committee on Anti-Dumping Practices Committee on Subsidies and Countervailing Measures Original:   English 
 
 
 
NOTIFICATION OF LAWS AND REGULATIONS UNDER 
ARTICLES 18.5 AND 32.6 OF THE AGREEMENTS 
 
ISRAEL 
 
  The following notification, dated 17 January 2006,  is being circulated at the request of the 
Delegation of Israel.  
__________ 
 
  With reference to the provisions of Articl e 18.5 of the Agreement on Implementation of 
Article VI of the GATT 1994 and Article 32.6 of  the Agreement on Subsidies and Countervailing 
Measures, please find enclosed an unofficial tr anslation of the TRADE LEVIES LAW (5751-1991) of 
Israel, as amended on 7 July 2005. 
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  Table of contents: 
 
 Chapter One: Definitions 
Section 1 Definitions 
 Chapter Two: Safeguard Levy 
Section 2 Safeguard Levy 
Section 3 Liable to Levy 
 Chapter Two: 1 Import Duty 
Section 3a Import Duty 
 Chapter Three − Anti-Dumping Duty and Countervailing Duty 
Section 4 Definitions 
Section 5 The Commissioner 
 
Section 6 The Advisory Committee 
Section 7 Deliberations of the Advisory Committee 
Section 8 Deliberations behind Closed Doors 
Section 9 Dumped Imports 
Section 10 Determin ing Normal Price 
Section 11 Volume of Sales for Determining the Normal Price 
Section 12 Sales At A Price Lower Than Production Costs 
Section 13 Price Of Goods That Is Affected By Intervention Of The State In Trade 
Section 14 Export Price And The Determination Thereof 
Section 15 Comparison Of The Export Price And The Normal Price 
Section 16 Imports At A Subsidized Price 
Section 17 Specificity 
Section 18 Calculating The Rate Of The Subsidization 
Section 19 Imports Not From The Country Of Production 
Section 20 Import Of Agricultural Products At A Subsidized Price 
Section 21 Complaint Concerning Dumped Impor ts Or Imports At A Subsidized Price 
Section 22 Prohibition On Publication Of The Submission Of A Complaint 
Section 23 Notification To The Competen t Authority In The Exporting Country 
Section 24 Initiating An Investigation 
Section 25 The Period Under Investigation 
Section 26 Notification By Th e Commissioner Regarding Initiating  An Investigation 
Section 27 Response Document 
Section 28 Preliminary Decision 
Section 29 Temporary Guarantee 
Section 30 Rights Of A Notified Party 
Section 31 Submission Of Information By  A Producer And Consumer Organization 
Section 32 The Commissioner’s Authority  In Conducting  The Investigation 
Section 32.1 Lack Of Cooperation In The Complaint Proceedings 
Section 32.2 Confidential Information 
Section 32.3 Examining And Verifying Information 
Section 32.4 Rate Of Dumpi ng And Rate Of Subsidization For Each Producer And Exporter 
Separately 
Section 32.5 Determining The Ex istence Of Material Injury 
Section 32.6 Determining The Existence Of A Causal Link 
Section 32.7 Termination Of Investigation Due To Negligible Imports and De Minimis Dumping 
Margins  G/ADP/N/1/ISR/3 
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  Section 32.8 Conclusion Of The Commissioner’s Investigation And Submission of  Findings 
Section 32.9 Submission Of Arguments To The Advisory Committee By A Notified Party 
Section 32.10 Functions Of  The Advisory Committee 
Section 32.11 Conclusions And Recomme ndations Of The Advisory Committee 
Section 32.12 Undertaking 
Section 32.13 Notification Of Acceptance Of Undertaking 
Section 32.14 Period Of The Undertaking 
Section 32.15 Continued Complaint Proceedings 
Section 32.16 Meeting The Conditions Of The Undertaking 
Section 32.17 Acceptance Of Undertaking After Submission Of The Investigation Findings To The 
Advisory Committee 
Section 32.18 Levying An Anti-Dumpi ng Duty Or A Countervailing Duty 
Section 32.19 Anti-Dumping Duty — Applicability And Rate 
Section 32.20 Countervailing Duty  — Applicability And Rate 
Section 32.21 The Effective Period Of The Duty Order 
Section 32.22 The Goods For Which The Duty Shall Be Paid 
Section 32.23 Forfeiture Of Temporary Guarantee 
Section 32.24 Duration Of Procedure For Compla int Proceedings  And Extension of  Deadlines  
Section 32.25 Application For Re-Examination 
Section 32.26 Application To Extend An Order 
Section 32.27 Application To Determine An Anti- Dumping Duty Separately For New Exporters Or 
Producers 
Section 32.28 The Commissioner's Handling Of The Application 
Section 32.29 Deliberations Of The Advisory Committee And The Minister's Decision On The 
Application 
Section 32.30 Applicability Of Provisions 
Section 32.31 Re-Examining And Extending The Validity Of An Undertaking 
Section 32.32 Reimbursement Of Anti-Dumping Duty Or Countervailing Duty 
Section 32.33 Publication In The Official Gazette 
Section 32.34 Reliance On Written Material 
Section 32.35 Assistance For An Interested Party 
Section 32.36 Non-Delay Of Customs Procedures 
Section 32.37 Delivering Notifications 
 Chapter Four: Levy in Support of R esearch, Marketing and Vocational Training  
 Untitled 
Section 33 Untitled 
 Chapter Five: General Provisions 
Section 42 Drawback 
Section 43 Report 
Section 44 Fees 
Section 45 Date For Duty Payment 
Section 46 Deferral Of Duty Payment 
Section 47 Determination Of Levy Upon Non- Submission Of Return 
Section 48 Assessment 
Section 49 Re-Examination 
Section 50 Untitled 
Section 51 Powers Of Director 
Section 52 Violations 
Section 53 Offenses By Corporations 
Section 54 Responsibility for Actions of Employees G/ADP/N/1/ISR/3 
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  Section 55  Monetary Penalty 
Section 56 Effect Of Levy 
Section 57 Collection 
Section 58 Applicability Of Customs Law 
Section 59 Overpayment And Underpayment 
Section 60 Arrears Fines 
Section 61 Obligation Of Purchaser 
Section 62 The State 
Section 63 Implementation And Regulation 
Section 64 Repeal 
Section 65 Commencement, Applicability 
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  TRADE LEVIES LAW, 5751-1991 
 
  
 
Chapter One: Definitions  
Definitions 1. In this Law — 
  "committee" — the advisory commi ttee appointed under section 6; 
  "Commissioner" — the person appointed  by the Minister under section 5; 
  "director" — the Director of Custom s and Value Added Tax, or a person 
authorized by him; 
  "importer" of goods — as in the defini tion of "owner" in respect of goods in 
the Customs Ordinance, including anyone for whom a bill of entry has been allowed for use of the goods in Israel; 
(Amendment no. 3) 
5765-2005  “production” — includes agricultural production and mining; 
(Amendment no. 3) 
55765-2005  “producer” — includes a grower and a miner, and includes a person who has 
begun to set up a productive enterprise; 
  "possessor of goods" — any person in po ssession or in control of goods used 
or intended to be used by him for suppl y, production or the pr ovision of services, 
whether or not he owns those goods; 
  "foreign currency" — as defined in the Foreign Currency Control Law 5378-
1978; 
  "dealer" — as defined in the Valu e Added Tax Law 5736-1975 (hereinafter:  
VAT law); 
  "value" — 
   (1) in respect of imported goods — their value for customs purposes, as 
defined in the Customs Ordinance; 
   (2) in respect of exported goods and goods held as stock — their ex 
factory price in an arm's length transaction ; 
  "the Minister", notwithst anding the provision of any enactment, for purposes 
of chapters two and four — any Minister w ithin the field of his competence, and in 
respect of the other provisions of this la w — the Minister of Industry and Labor. 
 
Chapter Two: Safeguard Levy  
Safeguard levy 2. (a) The Minister May — and in respect of paragraphs (1), (2), (6) and (7) he 
may jointly with the Minister of Finance — impose by order levies on the import of 
goods to Israel, on the export of goods from Israel, on the possession of goods or on 
the provision of services (in this law:  safe guard levy), if he is of the opinion that the 
levy is needed for one or more of these purposes, as he shall specify in the order: 
   (1) to prevent deterioration of Isra el's balance of payments or foreign 
currency reserves; 
   (2) to regulate production, demand or consumption of agricultural and 
fishery products, including the preven tion of surpluses or of depressed 
prices for such produce; G/ADP/N/1/ISR/3 
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     (3) to protect local production against substantial injury caused or liable 
to be caused to it by competing im ports, taking into account benefits 
derived by the economy from the impo rt;  for this purpose, "substantial 
injury" — also resulting from differentials in the cost of agricultural 
components in imported food products, co mpared to their cost in food 
products of local manufacture. 
   (4) to prevent the exhaustion of mineral deposits; 
   (5) to restrict or prevent the expor t of raw materials produced or mined 
in Israel in order to prevent shortage s in the local market, or to regulate 
the price of the said raw materials;  "raw materials" — including 
minerals, as defined in the Mining Or dinance, materials enumerated in 
the definition of "quarry" in section 108 of the Mining Ordinance, goods that only underwent initial processing and are intended to be used as 
components in the production of other products, unprocessed farm 
produce, and scrap metals; 
   (6) to absorb or prevent excess pr ofit due to a legislative provision or 
from an economic step taken by the gove rnment or one of its Ministers;  
"excess profit" — the difference betw een the price obtained, or which 
could have been obtained by the possessor of goods for those goods in the open market, and the price he actually paid for the goods, plus 
expenses and reasonable profit; 
   (7) to absorb assistance or benefi ts conferred by the government in 
respect of goods intended to be used  in Israel, but which actually were 
exported; 
   (8) to adopt economic counterm easures against any state, which 
violated an agreement or arrangement with the State of Israel; 
   (9) to restrict or prevent import  from any country that prohibits or 
restricts trade with Israel, or which takes discriminatory steps against it, or to restrict or prevent export to a said country. 
  (b) A safeguard levy may be general,  for a category of goods, or for certain 
goods, for a certain dealer or  category of dealers, or for the import of goods from 
certain countries or cert ain suppliers, or for a certain shipment of goods. 
  (c) The amount of the safeguard levy sh all be equivalent to the proportion of 
goods' value or a fixed sum or a proportion of the excess profit, or according to any 
other calculation, all as prescrib ed by the Minister by order. 
  (d) An order, which imposes a safeguard levy, shall be in effect for a period 
of not more than two years, but the Mini ster may reimpose the levy or extend its 
effect by order, as long as it is required  for one of the purposes enumerated in 
subsection (a). 
Liable for Levy 3. The following are liable for the levy: 
   (1) on imports — the importer; 
   (2) on exports — the exporter; 
   (3) on the possession of goods — the possessor; 
   (4) on the provision of services — whoever provides the service.  G/ADP/N/1/ISR/3 
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Law (no. 2) 
5759−1998 Chapter Two:  1 Import Duty 
Import Duty (no. 2) 
5759−1998 3.a. (a) The Minister, together with the Minister of Finance, shall be entitled to 
levy, by order, a duty on imports into Isra el for goods originating in a country with 
which a preference agreement between itself and Israel enables the levying of a duty on the import of goods, which is not a dut y pursuant to Chapters Two or Three 
(hereinafter — import duty); in this matter, “preference agreement” — an agreement that determines a rate of tax on the import  of goods, which is lower than the rate of 
tax levied on the import of goods from a c ountry that is subject to the “Most 
Favored Nation” section, in accordance with an agreement to which Israel is a party. 
 (b) The rate of the import duty, with the addition of the Customs duty levied 
on the goods, shall not exceed the rate of the Customs duty levied on goods which originate in countries that do not have a pr eference agreement with Israel, which are 
classified in the same item in the Customs Rate and Exemptions order, and purchase 
tax on goods published pursuant to the following laws: 
  (1) The Customs Rate and Exemptions Ordinance, 1937;   (2) The Customs and Excise Law (Amendment of Rate),  5719-1949; 
  (3) The Purchase Tax (Goods and Services) Law, 5712-1952;   (4) The Customs, Excise and Purchase Tax (Cancellation of Special 
Exemption) Law, 5717-1957. 
 (c) The import duty may be for a type of goods or for certain goods, for a 
period of time that shall be determined in the order. 
 (d) The provisions of sections 2 (c), 3 and Chapter Five shall apply, mutatis 
mutandis, to the import duty pursuant to this chapter. 
 
(Amendment no. 3) 
5765-2005 Chapter Three: Anti-Dumping Duty and Countervailing Duty  
(Amendment no. 3) 
5765-2005 Title One: Definitions 
(Amendment no. 3) 5765-2005 4. In this chapter — 
 “consumer organization” — as defined in Article 31 (c) of the Consumer 
Protection Law, 5741-1981[2] 2; 
 “World Trade Organization Agreement”  — the Agreement Establishing the 
World Trade Organization, as signed in Marrakech on April 15, 1994; 
 “Agriculture Agreement” — the Ag reement on Agriculture, provided as 
Appendix 1A to the World Trade Organization Agreement; 
 “Subsidies Agreement” — the Agr eement on Subsidies and Countervailing 
Measures, provided as Appendix 1A to the World Trade Organization Agreement; 
 “goods” — including raw materials a nd unprocessed agricultural products; 
 “similar goods”, regarding imported goods − goods that are identical in all 
respects  to the imported goods and, in th e absence of identical goods as stated — 
goods which, even though not completely  identical to the imported goods, have 
similar characteristics ther eto, to a great extent; G/ADP/N/1/ISR/3 
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   “imported goods” — goods imported into Israel regarding which a complaint 
was submitted pursuant to the provisions of section 21; 
 “dumped imports” — as defined in Title Three; 
 “imports at a subsidized pric e” — as defined in Title Four; 
 “special relationship” — a relationshi p between parties as  set forth below, 
provided that there is a reasonable basis to assume, in the circumstances of the matter, that said relationship is affecting th e business considerations of the parties: 
  (1) One of the parties controls the other, directly or indirectly; 
  (2) The parties are controlled by a third party, directly or indirectly; 
  (3) The parties jointly control a third party, directly or indirectly; 
  In the matter of this definition,  a person shall be deemed to control 
another when he is in a legal or prac tical position enabling him to restrict 
or direct the activities of another; 
 “export price” — as defined in section 14;  
 “normal price” — as defi ned in sections 10 and 13; 
 “complainant” — someone who subm itted a complaint pursuant to the 
provisions of section 21; 
 “production costs” — including fixe d expenses, variable expenses and 
overhead expenses; 
  “domestic industry”, regarding goods that are similar to imported goods − all 
the producers in Israel of the like goods or part of said manufacturers, whose overall 
production constitutes a significant proportion of the total  domestic production of 
the similar products, except fo r producers as set forth below, if the Commissioner so 
decides regarding a particular investigati on, for reasons that shall be recorded: 
  (1) Producers of like goods that ha ve a special relationship with an 
exporter or importer of  the imported goods; 
  (2) Producers of the like goods that are also importers of the imported 
goods; 
 “notified party” — as defined in section 28. 
 “interested party” — any one of the following: 
  (1) a producer, exporter or impo rter of imported goods and an 
organization in which said produce rs, exporters or importers are 
members; 
  (2) A producer in Israel of the goods  that are similar to the imported 
goods and an organization in whic h said producers are members; 
  (3) A competent authority in the country which is a party to an 
investigation process pursuant to this chapter; 
 “competent authority” of a foreign country — the authority in the foreign 
country that is responsible for foreign trade; 
 “rate of dumping” — th e difference between the nor mal price and the export 
price, after their comparison pursuant to the provisions of section 15;  G/ADP/N/1/ISR/3 
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 “rate of subsidization” — as defined in section 18;  “specfic subsidization” — as defined in section 17.  
(Amendment no. 3) 
5765-2005  Title Two: The Commissioner and the advisory committee 
The Commissioner 
(Amendment no. 3) 
5765-2005 
 5. The Minister shall appoint a Commissi oner with knowledge and expertise in 
economics and foreign trade, who shall fulfill the duties imposed upon him pursuant to the provisions of this chapter. 
The Advisory 
Committee (Amendment no. 3) 
5765-2005 6. (a)  An advisory committee shall be appointed to the Minister regarding anti-
dumping duty and countervailing duty, and it shall have the following members: 
  (1)  six public representatives, including at least two jurists, five of 
whom shall be appointed by the Minister and one of whom shall be appointed by the Minister of Finance; 
  (2)  four employees of the Ministry of Industry, Trade and Labor who 
shall be appointed by the Minister; 
  (3)  four employees of the Ministry  of Finance, who shall be appointed 
by the Minister. 
 (b) With regard to a complaint concerning goods in a field handled by a 
government ministry that is not repres ented on the committee, or which has 
implications for a matter in a field that it  handles, a representative of that Ministry 
shall be added to the committee as an a dditional member, who shall be appointed by 
the Minister who heads that Ministry. 
 (c) Members of the co mmittee shall have knowle dge and expertise in 
economics or foreign trade. 
 (d) The Minister shall appoint the co mmittee chairman and deputy chairman 
from among the public represen tatives who ar e jurists. 
 (e) The committee chairman shall a ppoint the committee panels from among 
the committee members; seven members shall be appointed to each panel, at least one of whom shall have expertise in  foreign trade, and these shall be: 
  (1) the chairman of the committee or his deputy, and he shall be 
chairman of the panel; 
  (2) two public representatives, one of whom was appointed by the 
Minister of Finance; 
  (3) two employees of the Minist ry of Industry, Trade and Labor; 
  (4) two employees of the Ministry of Finance; 
However, with regard to complaints as st ated in subsection (b), the panel chairman 
shall add to the panel the representative of the government ministry as stated in that subsection. 
 (f) Should a committee member be abse nt from three consecutive meetings 
to which he was summoned or from a nu mber of meetings exceeding half the 
number of meetings that were held in the 12 months after his appointment — he 
shall cease to serve as a member of the committee. G/ADP/N/1/ISR/3 
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  (g) Should the place of a committee member become vacant, a new member 
shall be appointed to the committee within 30 days, in the manner set forth in 
subsection (a). 
 (h) The chairman of the committe e, his deputy and the other public 
representatives therein shall be paid recompense and expe nses as determined by the 
Minister. 
 (i) The Commissioner and employees of the Ministry of Industry, Trade and 
Employment subordinate thereto shall no t be appointed as committee members. 
Deliberations Of The 
Advisory Committee 
(Amendment no. 3) 5765-2005 7. (a) Three members of the committee panel, including the panel chairman, 
shall constitute a quorum in meetings of the advisory committee. 
 (b) (1) A member of the advisory committee shall not participate in 
deliberations of the committee panel if he has a personal interest in the 
matter deliberated by the panel; 
  (2) A member of the advisory committee shall not participate in 
deliberations of the committee panel if his other occupations are liable to create a concern of conflict of intere st with the matter deliberated by the 
panel; 
  (3) If a member of the advisory committee served as Commissioner 
before his appointment to the commi ttee, he shall not participate in 
deliberations of the committee panel regarding a complaint that he handled as Commissioner. 
 (c) Resolutions of the advisory committee shall be passed by a majority of 
panel members present at that meeting; if there is a tied vote, the vote of the panel 
chairman shall decide. 
 (d) The Commissioner or his representative shall be present at every meeting 
of the committee panel. 
Deliberations Behind 
Closed Doors (Amendment no. 3) 
5765-2005 8. The deliberations of the advisory co mmittee and its panels shall take place 
behind closed doors. 
(Amendment no. 3) 
5765-2005  Title 3: Dumped imports 
Dumped Imports 
(Amendment no. 3) 
5765-2005 9. Dumped imports are imports of goods at a price that is lower than their 
normal price. 
Determining Normal 
Price (Amendment no. 3) 5765-2005 10. (a) The normal price of imported goods is the comparable price of goods 
similar to the imported goods intended fo r domestic consumption in the exporting 
country, which are sold in the domestic market of the exporting country in the 
ordinary course of trade. 
 (b) If there were no sales of goods si milar to the imported goods in the 
domestic market of the exporting country dur ing the ordinary cour se of business, or 
a proper comparison cannot be conducted be tween the price of imported goods and 
the price of goods similar thereto in the exporting country pursuant to the provisions 
of subsection (a) due to the market conditi ons in the exporting country or due to the 
sales volume of the like goods in that co untry, the normal price shall be determined 
pursuant to one of the following:  G/ADP/N/1/ISR/3 
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    (1) The price of the like goods when they are exported to a third 
country with market conditions that are comparable to the exporting country, provided that said pric e is a representative price; 
  (2) The total cost of production of the like goods, in the exporting 
country, with the addition of reasonable profit; 
 (c) If goods are not imported directly  from the exporting country, the 
Commissioner shall be entitled, notwithstanding the provisions of subsections (a) and (b), to determine that the normal price of said goods shall be the price of like 
goods in the country of production a nd not in the exporting country, inter alia , if 
one of the following exists: 
  (1) the exporting country served solely for trans-shipment of the goods;   (2) the goods are not produced in the exporting country;   (3) the normal price cannot be determined for the goods in the 
exporting country pursuant to the provisions of subsection (a). 
 (d) The Commissioner may determine, in the matter of this section, that the 
sale of goods similar to the imported goods is not in the ordinary course of may, 
inter alia , for the following reasons: 
  (1) the sale is between parties that have a compensatory arrangement 
between them; and in this matter, “compensatory arrangement” is an 
arrangement regarding consideration for the sale of goods which includes 
a benefit above the sale price; 
  (2) the sale is between parties that have a special relationship. 
Volume Of Sales For 
Determining The 
Normal Price 
(Amendment no. 3) 5765-2005 11. In the matter of section 10 (a), the volume of sales of the goods that are 
similar to the imported goods on the domes tic market of the exporting country, 
which is required  for the purpose of dete rmining the normal price, is at least 5% 
of the sales of the goods imported into Isra el, unless proven to th e satisfaction of the 
Commissioner that a lower sales volume is sufficient to make a proper comparison for the purpose of determining the normal  price, as stated in that section. 
Sales At A Price Lower 
Than Production Costs (Amendment no. 3) 
5765−2005 12. (a) The Commissioner may determine th at sales of goods that are similar to 
the imported goods in the domestic market  of the exporting country or sales of 
goods as stated to a third country, at a lo wer price than the per unit production costs 
are not  in the ordinary course of trade,  and not to take them into account in 
determining the normal price pursuant to th e provisions of section 10 (a) , when the 
following conditions exist: 
  (1) The sales were implemented dur ing a period of at least one year, 
however, the Commissioner may dete rmine a shorter period, provided 
that it shall not be less than six months; 
  (2) The sales are in substantial  quantities; in this matter, sales for which 
one of the following exists  shall be deemed sales insubstantial  quantities: 
   (a) the weighted average of the sale price of the like goods in sales 
taken into account for the purpose of determining the normal price, 
is below the weighted average of the per unit production costs;  
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     (b) the volume of sales at the price that is below the per unit 
production costs, constitu tes at least 20% of the volume of sales 
under consideration for the purpo se of determining the normal 
price; 
  (3) The sales are at a price that do not cover the total production costs 
within a reasonable time; in this matter, a price that is below the per unit production costs at the time of the sa le, but higher than the weighted 
average of the per unit production costs during the period under review, as defined in section 25, shall be  deemed a price that covers the 
production costs within a reasonable time. 
 (b) The Minister shall determine pr ovisions for calculating the production 
costs pursuant to the provisions of this section. 
Price Of Goods That Is 
Affected By Intervention Of The 
State In Trade 
(Amendment no. 3) 5765-2005 13. (a) If the exporting country of the im ported goods is a country in which the 
price of goods for its domestic consump tion or for export is affected by state 
intervention in trade, whether trade by th e state itself or through corporations in 
which the state has influence, the Co mmissioner may, notwithstanding the 
provisions of section 10, determine the normal pric e of the imported goods 
according to one of the following: 
  (1) the price of goods similar to the imported goods, intended for its 
domestic needs, which are sold in th e ordinary course of business in a 
third country in which the price of th e goods is not of affected as stated 
and in which there are economic conditions enabling a proper comparison between the prices (in th is section — a country that has a 
market economy); 
  (2) the price of goods similar to the imported goods in a country that 
has a market economy; 
  (3) the total cost of production of goods similar to the imported goods 
in a country that has a market econo my, with the addition of reasonable 
profit. 
 (b) If it is not possible to determ ine the normal price according to the 
provisions of paragraphs (1) to (3) of subs ection (a) due to lack of data on the price 
or production costs as stated in those pa ragraphs, the Commissioner may determine 
the normal price in any other reasonable manner. 
Export Price And The 
Determination Thereof (Amendment no. 3) 
5765-2005 14. (a) The export price of imported goods is the price that was actually paid or 
payable for them , at the time of their sale for export from the exporting country to 
Israel. 
 (b) Should the Commissioner find that the imported goods have no export 
price as stated in subsection (a) or that th e export price is not re liable because of the 
existence of a special relationship or compensatory arrangement as defined in section 10 (d) (1) between the exporter and the importer or a third party, he may 
determine the export price according to the price at which the goods were first sold 
after their sale for export, as stated in s ubsection (a), in an ar m's length transaction, 
and if the goods were not sold as stated or if they were sold in a state different than 
the state in which they were imported, the Commissioner may determine the export price on another reasonable basis.  
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   (c) Should an importer in a foreign country undertake to indemnify the 
importer, directly or indirectly, for an anti-dumping levy, in whole or in part, that shall obligate the importer pursuant to th e provisions of this  Law vis-à-vis the 
imported goods, the amount of said inde mnification shall be deducted from the 
export price determined pursuant to the pr ovisions of subsections (a) and (b).  
Comparison Of The 
Export Price And The 
Normal Price 
(Amendment no. 3) 5765-2005 15. (a) The Commissioner shall conduct a co mparison in the matter of section 9 
between the export price and the normal pr ice; the comparison shall be conducted 
on the same level of trade, ge nerally at the ex-works level, and regarding sales that 
were made  as close a period of time as possible; for the purpose of the comparison, 
and taking into account the circumstances of  the event, differen ces that affect the 
price comparison shall be taken into accoun t, inter alia, differences in the sale 
conditions, in the taxation, in the commercial level, in the quantities and in physical attributes, and other differences, which have  been proven, to the satisfaction of the 
Commissioner, to affect the comparison of the prices. 
 (b) A notified party, as defined in secti on 28 (c), that claims the existence of 
differences as stated in subsection (a), which affect the comparison between the export price and the normal price, shall provide the Commissioner with proof 
thereof. 
 (c) The Minister may determine pr ovisions regarding the manner of 
implementing the comparison between th e export price and the normal price, 
pursuant to the provisions of this section. 
(Amendment no. 3) 
5765-2005 Title Four: Imports at subsidized prices  
Imports At A Subsidized Price 
(Amendment no. 3) 
5765-2005 16. (a) Imports at a subsidized price is  the import of goods wherein the producer 
or the exporter in the country of production r eceives a subsidy, dire ctly or indirectly. 
 (b) For the purposes of this chapter, financial contributi on by the government 
or by a public body in the country of production (in this chapter — the subsidizing 
body), shall be deemed a subsidy as set fo rth in paragraphs (1) to (5), and any 
financial contribution or other action by  the subsidizing body which ensures, 
directly or indirectly, the in come of the producer or the exporter or the level of the 
prices of the exported goods, provided that  said participation or action confers a 
benefit to the recipient of the subsidy: 
  (1) direct transfer of funds from the subsidizing body, including the 
provision of a grant, loan or inve stment, and the transfer of funds 
contingent upon the existence of certain conditions, including a surety to secure the loan; 
  (2) income foregone that is othe rwise due to the subsidizing body or 
non-collection of said income, inter alia, by way of pr oviding a financial 
incentive, including a tax credit and excluding an exemption given, for exported goods, from a duty or tax levied on goods that are similar 
thereto, which are intended for its do mestic consumption or drawback of 
a levy or tax as stated that were paid for the exported goods; 
  (3) the provision of goods or th e provision of services by the 
subsidizing body, excluding general  infrastructure services , and the 
purchase of goods by the subsidizing body; 
  (4) transfer of funds from the subsidizing body to a funding 
mechanism; G/ADP/N/1/ISR/3 
G/SCM/N/1/ISR/3 Page 14 
 
 
    (5) Implementation of one of the actio ns stated in paragraphs (1) to (3) 
by a private body pursuant to instructions by the subsidizing body which would normally be vested in the subs idizing body and the practice in no 
sense differs from practices normally fo llowed by the  by the subsidizing 
body. 
Specificity 
(Amendment no. 3) 
5765-2005 17. (a) In this section — 
 “certain enterprises” — a certain enterprise or branch of industry or of a 
certain type; 
 “specific subsidization” — subsidy given to certain enterprises. 
 (b) Procedures pursuant to this chap ter regarding imports at a subsidized 
price shall be implemented only when the subsidization is specific, and in this matter, the following provisions shall apply: 
  (1) Should the subsidizing body or the legislation pursuant to  which it 
acts explicitly restrict provision of the subsidization to certain enterprises, 
the subsidization shall be deemed specific subsidization; 
  (2) Should the subsidizing body act, with regard to providing the 
subsidization and the rate thereof,  pursuant to objective criteria and 
conditions, the subsidization shall not be deemed specific subsidization, provided that said objecti ve criteria and conditi ons were set forth in 
legislation or in administrative orders  and the subsidization is granted to 
anyone who fulfills them; in this matter, “objective criteria and 
conditions” — criteria and conditions , economic in nature, which are 
practical, uniform and fa ir, and do not favor certain enterprises, and inter 
alia, criteria and conditions regard ing the number of employees in a 
enterprises or the size of the enterprise; 
  (3) (a) With regard to subsidizat ion which, pursuant to paragraphs 
(1) and (2) is not specific subsidization, the Commissioner shall be entitled to determine, notwithstanding that stated in said paragraphs, that it is specific s ubsidization, inter alia, for the 
following reasons: 
    (1) All the subsidization monies  or a significant rate thereof were 
actually given to certain enterprises; 
    (2) The manner of exercisi ng discretion in the hands of the 
subsidizing body in deciding to provide subsidization attests to the fact that the subsidization is specific. 
   (b) A determination such as that stated in subparagraph (a) shall be 
made with attention to, inter alia , the variety of economic 
activities in the jurisdiction of th e subsidizing body, their scope 
and the duration of time in which the subsidizing body operates the subsidization program, in the framework of which said subsidization is given; 
  (4) Subsidization that is restricted  to certain enterprises located in a 
defined geographic area in  the jurisdiction of the subsidizing body shall 
be deemed specific subsidizati on; however, in this matter, the 
determination or change of generally  applied tax rates by the authority 
competent to do so under law shall not be deemed specific subsidization;  G/ADP/N/1/ISR/3 
 G/SCM/N/1/ISR/3 
 Page 15 
 
 
    (5) Subsidization as set forth below shall be deemed specific 
subsidization: 
   (1) Subsidization, the granting of which is conditional, pursuant to 
legislation or in actual practice, on export, whether as a single 
condition or jointly with other conditions; 
   (2) Subsidization, the granting of which is conditional on preference 
for the use of domestically produced goods over the use of imported goods, whether as a single condition or jointly with other conditions. 
Calculating The Rate 
Of The Subsidization 
(Amendment no. 3) 5765-2005 18. For the purposes of this chapter, the rate of subsidization given to the subsidy 
recipient as stated in section 16 shall be  calculated according to the amount of the 
benefit confirmed by the s ubsidy recipient, due to the subsidy, and the following 
provisions shall apply in this matter: 
 (1) A government provision of equity cap ital for the purpose of maintaining 
means of control shall not be deemed a benefit unless the investment exceeds 
the usual investment practices; 
 (2) A loan from the subsidizing body sh all not be consider ed as confirming a 
benefit to the loan recipient, unless th e amount that the loan recipient paid 
therefor is lower than the amount th at it would have paid for a similar 
commercial loan in market conditions; if the amount paid by the loan 
recipient therefor is lower as stated, the size of the benefit shall be deemed the 
difference between the amount paid an d the amount it would have paid, as 
stated, in this paragraph; 
 (3) Security given by the subsidizi ng body to secure a loan shall not be 
deemed a benefit for the loan recipi ent unless the amount that the loan 
recipient paid therefor, including commis sions, is lower than the amount that 
it would have paid for a similar commercial loan in market conditions, including commissions, for the securing of  which security is given, not by the 
subsidizing body; and if the amount paid  by the loan recipient therefor is 
lower as stated, the size of the benefit shall be deemed the difference between 
the amount paid and the amount it woul d have paid, as stated, in this 
paragraph; 
 (4) The supply of goods or the provision of services by the subsidizing body 
or the purchase of goods thereby shall not  be deemed a benefit for the subsidy 
recipient unless the consideration given to the subsidizing body for the supply 
of the goods or provision of the services is less than appropriate consideration 
or the consideration that was given by the subsidizing body for purchase of the goods is higher than appropriate co nsideration; in this matter, the 
appropriate consideration shall be dete rmined taking into account the market 
conditions in the country in which the go ods were supplied or purchased or in 
which the services were provided, as  the case may be, including the price, 
quality, and availability of the goods or services, the possibility of marketing 
them and the conditions for transporting them.  
Imports Not From The 
Country Of Production 
(Amendment no. 3) 
5765-2005 19. In the matter of goods with a subs idized price and the imposition of a 
countervailing duty pursuant to this ch apter, goods shall be deemed imported 
directly from the country in which they were  produced even if they were exported to 
Israel through another country. G/ADP/N/1/ISR/3 
G/SCM/N/1/ISR/3 Page 16 
 
 
  Import Of Agricultural 
Products At A 
Subsidized Price 
(Amendment no. 3) 5765-2005 20. Procedures pursuant to this chapte r shall be implemented regarding imports 
of agricultural products at a subsidized price in accordance with the provisions of Article 13 of the Agreement on Agriculture. 
(Amendment no. 3) 
5765-2005  Title Five: Complaints and the handling thereof  
Complaint About 
Dumped Imports Or 
Imports At A Subsidized Price 
(Amendment no. 3) 
5765-2005 21. (a) A producer of goods similar to th e goods imported to Israel or anyone 
representing the producer, shall be entit led to submit a complaint to the 
Commissioner, in writing, regarding th e fact that the goods were imported by 
dumping or at a subsidized price and that as a result, material injury was caused or threatened to  cause to the domestic pr oduction industry or that development was 
prevented of enterprises for producing  like goods, whose establishment had 
commenced. 
 (b) A complaint as stated in subsection (a) shall include information and 
evidence regarding each one of those set forth below, as well as additional information to be determined by the Mini ster, provided that they can be obtained 
with reasonable effort: 
  (1) The existence of dumped imports  or imports at a subsidized price, 
and in a complaint about imports at  a subsidized price — also the 
existence of specific subsidization, and the rate of dumping or the rate of the subsidization, all as the case may be; 
  (2) The existence of material injury or the threat of material injury to 
the domestic industry of the like goods,  or the prevention of development 
of enterprises for producing like goods, whose establishment had begun (in this chapter — material injury to the domestic industry); 
  (3) The existence of a causal li nk between the dumped imports or the 
imports at a subsidized price, as the case may be, and the material injury to the domestic industry. 
Prohibition On 
Publication Of The 
Submission Of A Complaint 
(Amendment no. 3) 
5765-2005 22. Subject to the provisions of secti on 23, the Commissioner or anyone on his 
behalf shall not disclose and shall not publicize the fact of the submission of a 
complaint as stated in section 21, unless he decides, pursuant to the provisions of 
section 24, to initiate an investigation. 
Notification To The 
Competent Authority In The Exporting Country 
(Amendment no. 3) 
5765-2005 23. (a) Should a complaint be submitted pursuant to the provisions of section 21 
regarding dumped imports and, in the op inion of the Commissio ner, the provisions 
of said section are fulfilled therein, the Commissioner shall notify the competent 
authority in the exporting country of submis sion of the complaint, before giving his 
decision on initiating an investigation purs uant to the provisions of section 24. 
 (b)  Should a complaint be submitted pursuant to the provisions of section 21 
regarding  imports at a subsidized price a nd, in the opinion of the Commissioner, the 
provisions of said section are fulfilled th erein, the Commissioner shall give notice, 
as stated in subsection (a), to any compet ent authority in the country that may be a 
party to the investigation process, and he shall inform it of the opportunity given to it, in accordance with the provisions of the Subsidies Agreement, to reach an agreed solution before the date stated in section 24 (c) for making a decision on initiating an 
investigation. 
Initiating An 
Investigation 
(Amendment no. 3) 5765-2005 24. (a) Should a complaint be submitted pursuant to the provisions of section 21 
and all the following are fulfilled, the Comm issioner shall initiate an investigation of 
the complaint:  G/ADP/N/1/ISR/3 
 G/SCM/N/1/ISR/3 
 Page 17 
 
 
   
  (1) The complaint is supported by producers in Israel of goods similar 
to the imported goods, whose overall production constitutes more than 50% of the overall output of producers  in Israel of the like goods who 
expressed support for the complaint or opposed it, and no less than 25% 
of the total production of the domestic industry; 
  (2) The Commissioner found, af ter examining the information and 
evidence included in the complaint, including their accuracy and reliability, and additional information that was available to him, that there 
is adequate prima facie evidence to fulfill that stated in section 21 (b); 
  (3) With regard to a complaint about imports at a subsidized price — 
the competent authorities to which no tification was given pursuant to the 
provisions of section 23 (b) did not reach  an agreed solution as stated in 
that section before the date for making a decision on initiating  an 
investigation as stated in subsection (c). 
 (b) Notwithstanding the provisions  of subsection (a), should the 
Commissioner find, before the date for de ciding on initiating an investigation as 
stated in subsection (c), that the provision s of section 32 (g) have been fulfilled, no 
investigation shall be initiated.  
 (c) The Commissioner shall decide on in itiating an investigation pursuant to 
this section within 21 days of the date of submission of the complaint, however he 
may, for special reasons that shall be recorded, to extend said period by an additional period that shall not exceed 30 days. 
 (d) The Commissioner may, under spec ial circumstances, initiate an 
investigation at his own initiative, even without the submission of a complaint as 
stated in subsection (a), provided that he found that there is su fficient evidence to 
fulfill that stated in section 21 (b); the investigation initiated as stated shall be 
subject to the provisions of this chapter, mutatis mutandis . 
The Period Under 
Investigation (Amendment no. 3) 
5765-2005 25. (a) The period regarding which the Commissioner shall conduct the 
investigation pursuant to the provisions of this chapter (in this section — the period 
under investigation) shall be determined by him, provided — 
  (1) that the period under investig ation for the purpose of determining 
the rate of the dumping or the rate of the subsidization shall not be less than six successive months before the date of submission of the complaint and shall not exceed 12 successive months before said date; 
  (2) that the period under investig ation for the purpose of determining 
the existence of material injury to the domestic industry shall not exceed 
three successive years before the da te of submission of the complaint. 
 (b) The Commissioner may, for special reasons that shall be recorded, extend 
or shorten the period under investigation as  stated in subsection (a) (1) or (2), 
provided that the period under investigati on shall not continue beyond the date of 
submission of the complaint. 
 (c) Notwithstanding the provisions of subsection (b), the Commissioner may, 
in extraordinary cases and for reasons that shall be recorded, to investigate, for the 
purpose of determining the rate of the dumpi ng or the rate of the subsidization, or 
for the purpose of determining the existence of material injury, as stated in G/ADP/N/1/ISR/3 
G/SCM/N/1/ISR/3 Page 18 
 
 
  paragraphs (1) and (2) of section 21 (b), in formation relating to the import of goods 
in respect of which an investigation is being conducted, implemented after the date 
of submission of the complaint. 
Notification By The 
Commissioner Regarding Opening An Investigation 
(Amendment no. 3) 
5765-2005 26. (a) Should the Commissioner decide, pursuant to the provisions of section 
24, not to initiate an investigation, he shall notify the complainant to that effect, in 
writing, noting his reasons. 
 (b) Should the Commissioner decide, pur suant to the provisions of section 
24, to initiate an investigation, he shall provi de notification to that effect, in writing, 
within five days from the date of his decision, to the complainant, to the producer of 
the imported goods and to the competent author ities in the countries that are parties 
to the investigation process, and to the exporter and the import er, insofar as their 
identities are known to him; the notifica tion shall include the details stated in 
subsection (c) and a copy shall be attached  of the complaint and the Commissioner’s 
decision to initiate an investigation; if there is a large number of exporters, the 
Commissioner shall be entitled not to attach to the notification, sent to them 
pursuant to the provisions of this paragraph, a copy of the complaint and the Commissioner’s decision, and this shall be  noted in the notification given to the 
competent authority in the exporting country. 
 (c) In the notification as stated in subs ection (b), the nature of the complaint, 
the name of the complainant, the type of  imported goods, the producing country, the 
exporting country and the date of initiat ing the investigation shall be noted. 
 (d) The notification as stated in subsec tion (b) shall be published, within the 
time stated in the aforemen tioned subsection, in two daily newspapers with a large 
circulation in Israel. The publication shall in clude an invitation to an interested party 
to contact the Commissioner within seven days from the date of publication in said 
newspapers, with a request to receive, in the manner and at the time determined by 
the Minister, a copy of the complaint and of  the Commissioner’s decision to initiate 
an investigation. 
Response Document 
(Amendment no. 3) 5765-2005 27. (a) An interested party shall be entitled to submit its response to the 
complaint, in writing, within 30 days from the date on which it was presented with a 
copy of the complaint and the Commissione r’s decision, pursuant to the provisions 
of section 26 (b) and (d), as the case may be. The response shall contain information 
and evidence in any matter pertaining to the investigation (in this chapter — response document). 
 (b) The Commissioner may, for special reasons that shall be recorded, extend 
the period specified in subsection (a) by an additional period that shall not exceed 30 
days. 
 (c) The Minister may determine details of information and evidence that an 
interested party must includ e in the response document. 
Preliminary Decision 
(Amendment no. 3) 5765-2005 28. (a) The Commissioner shall make a preliminary decision in the following 
matters, within a period that shall commenc e 60 days from the date of his decision 
to initiate an investigation pursuant to the provisions of section 24 and shall end 90 
days from the date of said decision (in this chapter — preliminary decision):  
  (1) The prima facie existence or non-existence of dumped imports or 
imports at a subsidized price and specific subsidization, as the case may be, of material injury to the domest ic industry and of a causal link as 
stated in section 21 (b);  G/ADP/N/1/ISR/3 
 G/SCM/N/1/ISR/3 
 Page 19 
 
 
    (2) The need for providing a guarantee to prevent injury that is caused 
to the domestic industry during the investigation. 
 (b) The Commissioner may, for special reasons that shall be recorded, to 
extend the period specified in subsection (a) for an additional 30 days, and for an 
additional period pursuant to the provisions of section 32 (24). 
 (c) The Commissioner shall give notic e of the preliminary decision that he 
has made, within five days from the date that the decision was made, to the interested party that submitted a response  document pursuant to the provisions of 
section 27 and to the complainant (in this chapter — notified party) and to the 
competent authority in a country that is a part y to the investigation process, even if it 
did not submit a response document as stated. 
 (d) Nothing in the making of the preliminary decision shall serve to 
terminate the investigation of the complain t pursuant to the provisions of this 
chapter. 
 (e) An appeal of the Commissioner’s  preliminary decision pursuant to the 
provisions of this section shall be submit ted to the Administrative Law Court within 
15 days from the date on which the appell ant learned of the decision or from the 
date of its publication in the Official Gazette, whichever is the earlier. 
Temporary Guarantee 
(Amendment no. 3) 5765-2005 29. (a) Should the Commissioner determine in his preliminary decision that it is 
necessary to provide a guarantee, he shall de termine in his decision the rate of the 
guarantee and the period of time for which it  shall be deposited, and he shall so 
notify the director as close as possible to the making of the decision. 
 (b) The rate of the guarantee shall be the estimated rate, in the opinion of the 
Commissioner, of the anti-dumping duty or  the countervailing duty, as the case may 
be, that shall apply to those goods pursuant to  the provisions of sections 32 (19) and 
32 (20). 
 (c) The period during which the guara ntee shall be de posited shall not 
exceed the period as set forth below: 
  (1) With regard to an investigation of dumped imports — six months; 
however, the Commissioner may, at the request of the exporters of the 
imported goods that export to Israel  a significant rate of said goods, 
extend said period by the three additional months; 
  (2) With regard to imports at a subsidized price — four months. 
 (d) An importer shall not be require d to deposit an additional temporary 
guarantee with regard to goods that have been released by the Customs supervisory 
authority after the periods of time stated in subsection (c) in the framework of that 
investigation. 
 (e) Should the Commissioner notify the di rector as stated in subsection (a), 
the director shall demand a guarantee from  every importer of the imported goods at 
the rate notified by the Commissioner, and he  shall instruct that the release of said 
goods be delayed from the supervision of the Customs Authority until deposit of the 
guarantee. 
Rights Of A Notified 
Party 
(Amendment no. 3) 
5765-2005 30. (a) A notified party shall be entitled to submit to the Commissioner, in 
writing, additional claims, evidence or in formation pertaining to the investigation 
that were not before the Commissioner at the time of making the preliminary 
decision, within 30 days from the date on which said decision was presented to him, G/ADP/N/1/ISR/3 
G/SCM/N/1/ISR/3 Page 20 
 
 
  and the Commissioner may, for special reason s that shall be recorded, to extend said 
period by an additional period that shall not exceed 30 days. 
 (b) The Commissioner may invite a notif ied party to also present its claims 
orally, as submitted in writing. 
 (c) The Commissioner shall enable a notified party, at its request, to see any 
information in his possession pertaining to the investigation, provided that it is not 
confidential information as defined in section 32 (B.). 
Submission Of 
Information By A Producer And 
Consumer Organization 
(Amendment no. 3) 5765-2005 31. The Commissioner shall give an opportunity to those specified below to 
submit in writing, information and evidence pertaining to the investigation, within 
the time that shall be determined: 
 (1) With regard to imported goods  serving as input in the process of 
producing other goods in Israel — for an Israeli producer of the other goods; 
 (2) With regard to imported goods sold at the retail level in Israel — to the 
consumer organization. 
The Commissioner’s 
Authority  In 
Conducting the  Investigation 
(Amendment no. 3) 
5765-2005 32. (a) In this section — 
  “computer material” and “output” − as defined in the Computers Law, 5755-
1995 [3] 3; 
 “document” — including a notebook, ce rtificate, calcul ation, computer 
material and output.  
 (b) The Commissioner or anyone he ha s authorized theref or in writing, may 
demand the presentation of the document pert aining to the import price or the export 
price and a response to the questionnair e, within a reasonable time in the 
circumstances of the matter, which he shall determine, from each one of the following, even if it is domiciled outside Israel: 
  (1) the complainant; 
  (2) the producer, the exporter or the importer of the imported goods; 
  (3) and other person or Authority of the state or an other body, 
including the subsidizing body, regardin g which there is reasonable basis 
for assuming that they possess inform ation or evidence pertaining to the 
investigation. 
 (c) The Commissioner or anyone he has authorized therefor in writing, shall 
be entitled to enter the premises in the possession of a notified party or in the 
possession of whoever produced the docu ment or submitted a response to the 
questionnaire pursuant to the provisions of this section, with the consent of the 
possessor, in order to verify information or  evidence that have been given to him. 
Lack Of Cooperation in 
the Complaint Proceedings  
(Amendment no. 3) 
5765-2005 32.1 (a) If an interested party did not su bmit to the Commissioner information or 
evidence pertaining to the investigation,  at his demand in accordance with the 
provisions of this chapter and at the time a ppointed therefor, or if  it submitted them 
partially, or it did not coop erate for the purpose of adva ncing the investigation in 
another way, in whole or in part, the Commissioner may determine findings and 
make decisions pursuant to the provisions of this chapter on the basis of the 
information and evidence that were availabl e to him at that time; the Minister may 
determine the circumstances in which the Commissioner shall be entitled to rely on 
the information and evidence available to him pursuant to the provisions of this 
subsection.  G/ADP/N/1/ISR/3 
 G/SCM/N/1/ISR/3 
 Page 21 
 
 
   
 (b) Should the complainant not submit to the Commissioner a document or response to the questionnaire, which it was required to submit pursuant to the 
provisions of section 32, or should it not  give its consent to the Commissioner’s 
entrance to its premises pursuant to the pr ovisions of said section, the Commissioner 
shall be entitled, in consultation with the chairman of the advisory committee, to terminate the handling of the complaint. 
Confidential 
Information (Amendment no. 3) 
5765-2005 32.2 (a) The Commissioner may determine, with regard to information that was 
given pursuant to the provisions of this chapter, pursuant to a written request from 
the party providing the information or at his own initiative, that the information is 
confidential because its disclosure is li kely to cause damage to the party that 
provided it or to another person. 
 (b) Should the provider of the info rmation request to  determine that 
information is confidential pursuant to the provisions of subs ection (a), it shall 
attach to its request a summary of the information for which it requests 
confidentiality; said summary shall c ontain details that are not confidential 
regarding the nature of the information for which the confidentiality is requested, to 
the extent that it is possible to do so w ithout causing damage to the provider of the 
information or to another person; if the pr ovider of the information believes that the 
information cannot be summarized without  causing damage as stated, it shall 
specify the reasons for this in writing. 
 (c) Should the Commissioner determin e, pursuant to the provisions of 
subsection (a), that the information is not c onfidential, it shall so inform the provider 
of the information; should the provider of the information  not consent to enabling 
disclosure of the information within the period determined therefor by the 
Commissioner, said information shall not be taken into account by the 
Commissioner for the purpose of determin ing his findings and making a decision 
pursuant to the provisions of this chapter. 
 (d) A person who, while fulfilling his duty or in the course of his work, 
received information that was determined to  be confidential information, pursuant to 
the provisions of subsection (a), shall not disclose it to another and shall not make 
any use thereof other than under the provisi ons of this law or any other law or 
pursuant to an express written authoriz ation from the party that requested the 
confidentiality of the information. 
Examining And 
Verifying Information (Amendment no. 3) 
5765-2005 32.3 (a) During the investigation, the Commissioner shall examine the reliability 
and accuracy of the information and the eviden ce that were given to him pursuant to 
the provisions of this chapter and upon which he shall base his findings and 
decisions; the provisions of this subsection shall not derogate from the provisions of 
section 32.A. 
 (b) The Commissioner or anyone authorized by him therefor may, for the 
purpose of verifying information or gather ing additional information pertaining to 
the investigation, conduct an  investigation in the territ ory of another country which 
is a party to the investigation proceeding , provided that the competent authority in 
that country was notified of the investiga tion in its territory a reasonable time in 
advance and did not object thereto, and w ith regard to the investigation of the 
producer of the imported goods or the exporter in that country − their consent to the 
investigation was also given. 
 G/ADP/N/1/ISR/3 
G/SCM/N/1/ISR/3 Page 22 
 
 
   (c) Should the Commissioner or any one whom he authorized therefor 
conduct an investigation pursuant to the pr ovisions of subsection (b), he shall 
prepare a report regarding the investigation and shall submit a copy thereof, subject to the provisions of section 32.B, to th e producer and the expor ter of the imported 
goods regarding which the i nvestigation was conducted. 
 (d) Should a producer or exporter of  imported goods not give its consent to 
an investigation pursuant to this section fo r the purpose of verifying the information 
that it provided, the Commissi oner shall be entitled not to take this information into 
account in determining hi s findings and decisions. 
 (e) The Minister may determine provisions regarding conducting an 
investigation pursuant to this section, and he may determine various provisions 
regarding an investigation of dumped im ports and regarding an investigation of 
imports at a subsidized price. 
Rate Of Dumping And 
Rate Of Subsidization For Each Producer And 
Exporter Separately 
(Amendment no. 3) 5765-2005 32.4 (a) A dumping rate or subsidizati on rate, as the case may be shall be 
determined separately for every produce r and exporter of the imported goods, 
however, in cases involving many producers,  exporters or impor ters of goods as 
stated, in which determining the rate of dumping or the rate of subsidization separately is not practical, the Commissioner may limit the examination for the purpose of determining the rate of dumping or  the rate of subsidization to one of the 
following: 
  (1) A sample examination, that shall be statistically valid, of a 
reasonable number of producers, export ers or importers as stated or of the 
imported goods as stated, as the case  may be, based on information that 
was available to the Commissioner at that time; 
  (2) An examination of  the impor ted goods, that constitute the highest 
percentage of the overall export vol ume of the goods imported from the 
exporting country to Israel, and for wh ich an investigation can reasonably 
be conducted. 
 (b) Selection of the producers, the e xporters, the importers or the imported 
goods, as the case may be, for the purpose of  conducting an examination pursuant to 
the provisions of paragraphs (1) and (2) of subsection (a), shall be implemented, as 
far as possible, after consulting with all the producers, the exporters and the importers that are notified part ies, and with their consent. 
 (c) Should the Commissioner limit his examination pursuant to the 
provisions of subsection (a), and a produc er or exporter of the imported goods 
submits to him, at its own initiative and within a reasonable time, the information 
required by him to determin e separately the rate of dumping or the rate of 
subsidization, as the case may be, the Commissioner shall determine for that producer or exporter a separate rate of dump ing or a separate rate  of subsidization, 
unless the number of producers and exporters  is so great that conducting separate 
examinations as stated would constitu te a heavy burden on the Commissioner and 
would prevent completion of the investigation on time. 
Determining The 
Existence Of Material 
Injury 
(Amendment no. 3) 5765-2005 32.5 (a) When the Commissioner comes to determine the existence of material 
injury to the domestic industry pursuant to  the provisions of this chapter, he shall 
consider the following: 
d  (1) The volume of dumped imports or imports at a subsidized price as 
the case may be; in this matter, the Commis sioner shall examine, inter alia, whether  G/ADP/N/1/ISR/3 
 G/SCM/N/1/ISR/3 
 Page 23 
 
 
  during the period under investigation, as this  is defined in section 25, there was a 
significant increase in the volume of said impo rts, in absolute terms or in relation to 
the production or the consumption in Isra el of goods similar to the imported goods; 
  (2) The impact of dumped imports or imports at a subsidized price, as 
the case may be, on the prices in Is rael of goods similar to the imported 
goods, that were produced in Israel; in this matter, the Commissioner 
shall examine, inter alia, whether the price of the imported goods is significantly lower than the price of th e like goods, if said imports led to 
a significant decrease in the prices of the like goods or if said it imports 
significantly prevented an increase in their prices which would have 
occurred if not for the imports; 
  (3) The impact of dumped imports or imports at a subsidized price, as 
the case may be, on the domestic industry; in this matter, the Commissioner shall examine all the economic factors and indices 
pertaining to the state of the domesti c production industry and, including  
, the following: 
   (a) A decline, actual or potential, in sales, in profits, in output, in 
market share, in productivity, in return on investments and in utilization of capacity; 
   (b) Factors that affect prices of the goods that are similar to the 
imported goods in Israel; 
   (c) A negative impact, actual or  potential, on cash flow, inventory, 
employment, wages, growth and the ability to raise capital or investments; 
   (d) With regard to investiga tion of dumped imports — magnitude of 
the dumping; 
   (e) With regard to an investig ation of imported agricultural products 
at a subsidized price — increase in governmental support programs to the domestic industry. 
 (b) The Commissioner shall assess the impact of the dumped imports or the 
imports at a subsidized price in accordance with the provisions of this section, with 
regard to goods similar to the imported goods, produced in Israel, provided that 
available data exists that enable the separate identification of the like goods, including in respect of the production process,  the producers’ sales and profits: if it 
is not possible to separately identify th e like goods, the Commissioner shall assess 
the impact of the imports in relation to the most limited group of goods that include 
the like products, for which available data exists as stated, which enables its 
identification separately. 
 (c) The Commissioner shall base his determination regarding the existence 
of a threat of material injury as stated in section 21 (3) (2) on facts, and not merely 
on conjecture or remote possibility, and a change in the circumstances that will lead 
to the causing of material injury must be anticipated in advance and in the near 
future; in determining the existence of a threat of material injury , the Commissioner shall consider, inter alia, the following: 
  G/ADP/N/1/ISR/3 
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    (1) A significant increase in the volume of dumped imports or imports 
at a subsidized price, as the case may be, which indicates a real possibility that such an increase will continue; 
  (2) A significant increase in th e production capacity of the imported 
goods which occurred or which is expected to occur in the near future, 
which indicates a real possibility of a significant increase in the volume 
of dumped imports or imports at a su bsidized price, as the case may be; 
in this matter, the Comm issioner shall take into account the ability of 
other countries to import said goods; 
  (3) If the cost of the imported goods should lead to a significant 
decrease in the price of the goods similar to the imported goods, or 
should prevent a significant increase in th eir price, so that there is a real 
possibility of increased demand for the imported goods; 
  (4) The quantity of the inventory of the imported goods; 
  (5) With regard to an investigati on of imports at a subsidized price — 
the nature of the subsidy and its pos sible impact on trade with Israel. 
 (d) Should an investigation be conducte d pursuant to this chapter regarding 
imported goods that were im ported from at least two countries, the Commissioner 
may, in the matter of this section, asse ss the cumulative impact  of the imports as 
stated if he finds that the following two exist:  
  (1) With regard to each one of th e countries, the rate of dumping or the 
rate of the subsidization, as the cas e may be, is not de minimis and the 
volume of dumped imports or imports at  a subsidized price, as the case 
may be, is not negligible, as  stated in section 32 (g); 
  (2) The cumulative assessment is co mpatible in view of the competitive 
conditions among the imported goods  and between them and goods 
similar to them which are produced in Israel. 
Determining The 
Existence Of A Causal 
Link 
(Amendment no. 3) 5765-2005 32.6 In determining the existence of a ca usal link between the dumped imports or 
the imports at a subsidized price, as the ca se may be, and the material injury to the 
domestic production industry, the Commissioner shall examine all the evidence 
pertaining to the matter before him; the Commissioner shall also examine every 
other known factor, aside from the imports as stated, which caused the material 
injury to the domestic industry at that time and, inter alia , the following: 
  (1) The volume of imports of goods  similar to the imported goods that 
were not dumped imports or im ports at a subsidized price; 
  (2) A contraction in demand for the goods similar to the imported goods 
or a change in the consumption patterns thereof; 
  (3) An arrangement between foreig n producers and Isra eli producers to 
limit the competition between them; 
  (4) Technological developments;   (5) A decrease in export performa nce or in the productivity of the 
domestic production industry. 
   G/ADP/N/1/ISR/3 
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  Cessation Of 
Investigation Due To 
Small Value 
(Amendment no. 3) 5765-2005 32.7 (a) In this section, “developed c ountry,” “developing country,” and the “less 
developed country” — as of these are de fined in Article 27 of the Subsidies 
Agreement. 
 (b) should the Commissioner find, at any stage in his investigation, that the 
rate of dumping or the rate of  subsidization, as the case may be, is de minimis, that 
the volume of dumped imports or imports at a subsidized price, as the case may be, is negligible or is likely to be negligible, or that the material injury is negligible, he shall terminate the investigation. 
 (c) (1) In the matter of subsection (b), regarding an investigation of 
dumped imports — 
   (a) The rate of dumping shall be deemed de minimis if it is lower than 
2% of the export price; 
   (b) The volume of the dumped impor ts shall be deemed negligible if 
the volume of imports from the exporting country is lower than 
3% of the overall volume of imports of the goods imported into 
Israel, unless the volume of imports from several exporting countries, for which that stated in this subsection is true, jointly exceeds 7% of the overall import volume of the goods imported into Israel, or if the Commissione r determined, for special reasons 
that shall be recorded, that notwith standing the provisions of this 
subsection, the volume of imports is not negligible. 
  (2) In the matter of subsection (b),  regarding an investigation of imports 
at a subsidized price — 
   (a) The rate of subsidization sha ll be deemed de minimis with regard 
to subsidization given in a developed country — if it is lower than 
1% of the export price, with regard to subsidization given in a 
developing country — if it is lowe r than 2% of the export price, 
and with regard to subsidization given in a less developed country 
— if it is lower than 3% of the export price; 
   (b) The volume of imports at a subsidized price, regarding 
subsidization given in a devel oping country, shall be deemed 
negligible if the volume of imports from that country is lower than 4% of the overall volume of imports of the goods imported into Israel, unless the volume of im ports from several developing 
countries for which that stated in this paragraph is true, jointly 
exceeds 9% of the overall import volume of the goods imported 
into Israel. 
 (d) The Commissioner’s decision to te rminate an investigation, pursuant to 
the provisions of this section, shall be given in writing, with the addition of explanations, and shall be sent to the notified party within five days from the date the decision is made. 
Conclusion Of The 
Commissioner’s 
Investigation And Submission of  
Findings 
(Amendment no. 3) 5765-2005 32.8 (a) The Commissioner shall conclude  investigation of the complaint and 
shall submit the findings of his investigati on to the advisory committee, no later than 
240 days from the date of initiating the inve stigation, and he may extend said date 
by 30 additional days, for reasons that sha ll be recorded, and by additional periods 
pursuant to the provisions of section 32.24. G/ADP/N/1/ISR/3 
G/SCM/N/1/ISR/3 Page 26 
 
 
   
 (b) Upon submission of the investigati on findings to the advisory committee, 
pursuant to the provisions of subsection (a),the Commissioner shall submit said 
findings to the complainant  and to the notified party, subject to the provisions of 
section 32.2, and he shall inform them that  they have the option of submitting their 
arguments in writing to the advisory committee, and also requesting to present them 
to the committee orally, as stated in section 32.9. 
Submission Of 
Arguments To The Advisory Committee 
By A Notified Party 
(Amendment no. 3) 5765-2005 32.9 A notified party that received the investigation findings from the 
Commissioner pursuant to the provisions of se ction 32.8 shall be entitled, within 14 
days of the date of receipt of said findings, to submit its arguments in writing to the 
advisory committee, and to request to pres ent its arguments to the committee orally, 
as submitted in writing, provided that no new evidence or arguments are presented 
to the committee that were not submitted to the Commissioner during the investigation pursuant to the provisions of this chapter, unless the committee 
believes that there are special reasons justifying this, which shall be recorded. 
Functions Of The 
Advisory Committee 
(Amendment no. 3) 5765-2005 32.10 (a) The advisory committee shall deliberate the investigation findings 
submitted to it by the commissioner pursuan t to the provisions of section 30.8 and 
the arguments submitted pursuant to the provisions of section 32.9, and it shall 
invite the notified parties that requested, pursuant to the provisions of said section, to present their arguments before the committee; the committee shall be entitled to 
invite any other person who can, in its opinion, assist it in formulating its 
conclusions and recommendations. 
 (b) The provisions of Titl es Three and Four and the provisions of sections 
25, 32.1, 32.2 and 32.4 to 32.7 which apply to the commissioner and his 
investigation and the powers vested in him during the investigation pursuant to these 
provisions shall also apply to the a dvisory committee and its deliberations, mutatis 
mutandis , as the case may be. 
Conclusions And 
Recommendations Of 
The Advisory 
Committee (Amendment no. 3) 
5765-2005 32.11 (a) The advisory committee shall submit to the Minister, no later than 45 
days from the date on which the comm issioner submitted the findings of his 
investigation to the committee, as stated in section 32.8 or by the last date 
determined pursuant to the provisions of section 32.24, its reasoned conclusions and 
recommendations and, inter alia  — 
  (1) Conclusions regarding the exis tence of dumped imports or imports 
at a subsidized price and specific subsidization, as the case may be, regarding the rate of the dumping or the rate of the subsidization, and 
regarding the existence of material  injury to the domestic production 
industry and a causal link, as  stated in section 21 (b); 
  (2) Recommendations regarding the imposition of an anti-dumping 
duty or a countervailing duty, its rate, applicability and the period of its validity. 
 (b) Should the advisory committee reac h conclusions whereby that stated in 
paragraph (1) of subsection (a) was not fulf illed, it shall also submit its conclusions 
as stated to the notified part y and to the competent author ity in the country that was 
a party to the investigation procedure. 
(Amendment no. 3) 
5765-2005  Title Six: Undertaking 
Taking An Undertaking 
(Amendment no. 3) 5765-2005 32.12 (a) The Commissioner, after giving the complainant an opportunity to 
present its arguments, and with the consent of the Director General of the Ministry  G/ADP/N/1/ISR/3 
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  of Industry, Trade and Labor, shall susp end or terminate the handling of the 
complaint if an undertaking is received to  his satisfaction, as set forth below: 
  (1) With regard to dumped imports — from the exporter of the 
imported goods, to revise the price of  the goods or to cease their export to 
Israel by dumping, so that the materi al injury to the domestic production 
industry caused as a result of the du mped imports will be eliminated; 
  (2) With regard to an investigati on of imports at a subsidized price — 
from one of the following:  
   (a) From the subsidizing body, and in the matter of a subsidizing body 
that is a public body as stated in section 16 — also from the 
government in the exporting country, to cease the subsidization, to reduce it or to take other measures to eliminate the effect of the subsidization; 
   (b) From the exporter of the imported goods, to revise the price of the 
goods in such manner that it will eliminate the material injury to 
the domestic industry caused as a result of imports at a subsidized price. 
 (b) The rate of the change in the pr ice of the imported goods pursuant to the 
exporter’s undertaking as stat ed in subsection (a) shall not exceed the rate of the 
dumping or the rate of the subsidization, as the case may be, and it shall be lower 
than said rate, should the Commissioner find  that said lower rate  is sufficient to 
eliminate the material injury to the domestic industry. 
 (c) The Commissioner may, at his init iative, propose that the exporter or the 
subsidizing body, as the case may be, give  an undertaking pursuant to the provisions 
of subsection (a); should the exporter or the subsidizing body not respond as stated, 
this shall not influence, in any manner whatsoever, the Commissioner’s findings or 
decisions, however, he may determine that there is a higher liklihood that material 
injury will be caused to the domestic industry if the dumped imports should 
continue. 
 (d) The Commissioner shall not receive an undertaking pursuant to the 
provisions of subsection (a) and he shall not  propose the provision of an undertaking 
pursuant to the provisions of subsection (c),  unless he made a preliminary decision, 
pursuant to the provisions of section 28, a bout the prima facie existence of dumped 
imports or of imports at a subsidized pr ice and specific subsidization, as the case 
may be, of material injury to the domestic i ndustry and of a causal link, as stated in 
section 21 (b). 
 (e) Notwithstanding the provisions of subsection (a), the Commissioner shall 
be entitled not to accept an undertaking as stated in this section if, in his opinion, 
accepting the undertaking as stated is not pr actical due to the great number of actual 
or potential exporters, for reasons of polic y or for other reasons; the Commissioner 
shall give the exporter or the subsidizing body, as the case may be, the reasons for 
his decision not to accept the undertaking,  and he shall give them, insofar as 
possible, an opportunity to submit their arguments in writing. 
Notification Of 
Acceptance Of 
Undertaking 
(Amendment no. 3) 5765-2005 32.13 (a) Should the Commissioner decide pu rsuant to the provisions of section 
32.12 to accept an undertaking, he shall provide notification to that effect to a notified party and to a competent authority in a country that is a party to the 
investigation procedure, within five days  from the date of making the decision. G/ADP/N/1/ISR/3 
G/SCM/N/1/ISR/3 Page 28 
 
 
   (b) Should an undertaking be accepted pursuant to the provisions of this 
section, and should a temporary guarantee be  deposited pursuant to the provisions of 
section 29, the Commissioner shall inform the director to that effect and the 
guarantee shall be returned with the additi on of linkage differenti als and interest as 
these are defined in section 93 of the Value Added Tax Law, 5736- 1976 [numeral 
4] 4. 
Period Of The 
Undertaking 
(Amendment no. 3) 
5765-2005 32.14 An undertaking pursuant to  this section shall be fo r a period of five years 
from the date on which it is given, un less the Commissioner shall determine a 
shorter period or the period is shortened or extended pursuant to the provisions of 
Title Nine. 
Continued Complaint 
Proceedings 
(Amendment no. 3) 
5765-2005 32.15 Should an undertaking be accepted pu rsuant to the provisions of section 32.12, 
the Commissioner may, notwithstanding the provisions of that section, continue 
handling the complaint at his initiative or  pursuant to a request by the subsidizing 
body, the exporter or the complainant; should the Commissioner continue handling 
the complaint and, pursuant to the conclusion s of the advisory committee, that stated 
in paragraphs (1) to (3) of section 21 (b) is not fulfilled, the undertaking shall expire, 
unless acceptance of the undertaking is wh at led to said conclusions; should the 
advisory committee reach conclusions whereby that stated in those paragraphs is 
fulfilled, the undertaking shall remain va lid pursuant to the provisions of this 
chapter. 
Meeting The 
Conditions Of The 
Undertaking 
(Amendment no. 3) 5765-2005 32.16 (a) The Commissioner may, at any time, demand from the subsidizing body 
or from the exporter an undertaking pursuant to the provisions of section 32.12, any information pertaining to meeting the cond itions of the undertaking, and to demand 
that it enable verification of said inform ation; should the subsidizing body or the 
exporter not fulfill said demand, it shall be  deemed as breaching the conditions of 
the undertaking. 
 (b) Should the Commissioner find th at an undertaking that was given 
pursuant to section 32.12 was breached, he  may, based on the information available 
to him, demand, notw ithstanding the provisions of section 29 (d), the deposit of a 
temporary guarantee, and in this  matter, the provisions of section 29 (b), (c), and (e) 
shall apply; should the deposit of a tempor ary guarantee be demanded as stated, the 
Minister shall also be entitled, notwithst anding the provisions of section 32.22 to 
levy an anti-dumping duty or a countervailing duty, as the case may be, pursuant to the provisions of section 32.18, on goods that  were released from the supervision of 
the Customs Authority, commencing on the date on which the undertaking was 
breached or 90 days before the date  on which the temporary guarantee was 
deposited, whichever is the later of the two. 
Acceptance Of 
Undertaking After 
Submission Of The 
Investigation Findings To The Advisory 
Committee 
(Amendment no. 3) 5765-2005 32.17 Should an undertaking be accepted pursu ant to the provisions of section 32.12 
regarding a complaint for which the Commissioner submit the findings of his investigation to the advisory committee pur suant to the provisions of section 32.8, 
the advisory committee shall terminate the complaint unless the Commissioner 
ordered continuation of the complaint purs uant to the provisions of section 32.15. 
(Amendment no. 3) 
5765-2005  Title Seven: Anti-dumping duty and countervailing duty 
Levying An Anti-
Dumping Duty Or A 
Countervailing Duty (Amendment no. 3) 
5765-2005 32.18 (a) Should the advisory commit tee submit its reco mmendations and 
conclusions to the Minister pursuant to se ction 32.11, attesting to the existence of 
dumped imports or imports at a subsidized price and specific subsidization, material 
injury  to the domestic industry and a ca usal link as stated in  section 21 (b), the  G/ADP/N/1/ISR/3 
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  Minister shall submit the recommendations and conclusions of the committee to the 
Minister of Finance and sha ll decide, within 15 days from the date of receipt of the 
advisory committee’s recomm endations, whether or not to levy an anti-dumping 
duty or a countervailing duty, as the case may be, taking into account, inter alia, the 
trade relationship between Israel and forei gn countries and reasons pertaining to the 
economy in general.  
 (b) Should the Minister decide, pursuan t to the provisions of subsection (a) 
to levy an anti-dumping duty or a counter vailing duty, he shall submit his decision 
for the approval of the Minister of Finance. 
 (c) Should the Minister of Finance approve the decisi on as stated in 
subsection (b), or should he not notify th e Minister of refusal to approve the 
decision within 15 days from the date on which the decision was submitted to him, 
the Minister shall levy, by order, with in five days, an anti-dumping duty or a 
countervailing duty. 
 (d) (1) Notification of impositi on of an anti-dumping duty or a 
countervailing duty by order pursuant to this section, shall be given to the 
competent authority in the country th at was a party to the investigation 
and to the notified party, with the attached conclusions and recommendations of the advisory  committee; notification of non-
imposition of said duty or of its imposition by order not according to the 
recommendations of the advisory committee shall also be given to the 
advisory committee with attached explanations. 
  (2) Notification as stated in para graph (1) shall be given within five 
days from the date of granting the order or from the date of the decision on non-imposition of the duty, as the case may be.  
 
Anti-Dumping Duty — 
Applicability And Rate 
(Amendment no. 3) 5765-2005 32.19 (a) An anti-dumping duty shall apply to a certain type of goods that were 
imported by dumping from the production country  as set forth in the order as stated 
in section 32.18, which were produced by producers or exported by exporters which 
were noted in the order, and at the rates set forth in the order regarding each one of 
them; should there be a large number of pr oducers or exporters so that noting all of 
their names is not practical, only the pr oduction country or the exporting country 
shall be noted. 
 (b) Dumping duty shall be at the rate of the dumping, and it may be in a 
fixed amount, in percentages or according to another calculation; however, should 
the Commissioner or the advisory committee, as the case may be, find that a duty 
that is lower than the dumping rate is su fficient to prevent material injury to the 
domestic industry, the anti-dumping duty shall be at the rate required to prevent said 
injury. 
 (c) Should the examination for the purpo se of determining the rate of the 
dumping as stated in section 32.4 be li mited, the rate of the anti-dumping duty 
levied on the import of the goods from e xporters or from producers that were not 
included in the examination shall not exceed  the weighted average of the rate of the 
dumping determined for the exporters or the producers that were included in the examination, provided that in determining the weighted average in this matter a 
minimal dumping rate as stated in sectio n 32.7 and a dumping rate determined in the 
circumstances set forth in section 32.1 sha ll not be taken into account; however, the 
rate of the duty shall also be determined separately for a producer  or an exporter for G/ADP/N/1/ISR/3 
G/SCM/N/1/ISR/3 Page 30 
 
 
  which a separate dumping rate  was determined pursuant to the provisions of section 
32.4 (c). 
Countervailing Duty — 
Applicability And Rate (Amendment no. 3) 
5765-2005 32.20 (a) A countervailing duty shall apply to a particular type of goods that shall 
be imported at a subsidized price from the producing country in which the subsidy 
was given, as set forth in the or der as stated in section 32.18. 
 (b) The countervailing duty shall be at the rate of the subsidy which shall be 
calculated in terms of subsidy per unit of the goods that were imported at a 
subsidized price; however, should the Comm issioner or the advisory committee, as 
the case may be, find that a duty lower than the subsidization rate as stated is 
sufficient to prevent the material injury to the domestic industry, the countervailing 
duty shall be at the rate required to prevent said injury. 
 (c) Should the examination be restrict ed for the purpose of determining the 
rate of the subsidization as stated in s ection 32.4, the provisions of section 32.19 (c) 
shall apply, mutatis mutandis . 
The Effective Period Of 
The Duty Order 
(Amendment no. 3) 5765-2005 32.21 An order that levies a duty pursuant to section 32.18 shall be for a period of 
five years from the date of its imposition,  unless a shorter period is set forth in the 
order or the period was shortened or exte nded pursuant to the provisions of Title 
Nine. 
The Goods For Which 
The Duty Shall Be Paid (Amendment no. 3) 
5765-2005 32.22 (a) An order that levies a duty as st ated in section 32.18 shall apply to the 
goods specified therein, which shall be rele ased from the supervision of the Customs 
Authority beginning on the date of commencement of the order and during its 
validity. 
 (b) Notwithstanding the provisions of  subsection (a), should a temporary 
guarantee as stated in sect ion 29 be deposited on the da te of commencement of the 
order, the order shall also apply to goods th at were released from the supervision of 
the Customs Authority before the date of commencement of the order but after 
deposit of the guarantee, and the guarantee sh all be forfeited in accordance with the 
order, provided that pursuant to the conclusions of the advisory committee as stated in section 32.11, material injury was caus ed to the domestic industry which does not 
prevent development of the enterprises for producing goods similar to the imported 
goods whose establishment had commenced, or that pursuant to its conclusions, 
there is a threat of material injury as stated that would have been caused had the guarantee not been deposited. 
 (c) Notwithstanding that st ated in subsections (a) and (b), the Minister shall 
also be entitled to apply the duty to goods  as set forth in the order, which were 
released from the supervision of the Custom s Authority before the date of deposit of 
the temporary guarantee, but  after the date of record, provided that the 
recommendation of the advisory committe e pursuant to section 32.11 was as set 
forth below: 
  (1) With regard to impo rts at a subsidized price − that the material 
injury to the domestic industry was caused by a large volume of imports 
of the imported goods duri ng a relatively short period of time, and that in 
view of the timing and the volume of the imports at a subsidized price 
and other circumstances, such as th e accumulation of inventory of the 
imported goods, imposition of the duty would not necessarily lead to 
prevention of the injury to  the domestic industry;  
  G/ADP/N/1/ISR/3 
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    (2) With regard to dumped imports — that that stated in paragraph (1) 
was fulfilled, mutatis mutandis, and that the imported goods were 
imported to Israel in the past by du mping and material injury was caused 
to the domestic industry, or that th e importer knew or should have known 
that the exporter habitually exported said goods by dumping and that the 
dumping would cause material to the domestic industry.  
 (d) In this section, the "date of reco rd" — 90 days before the date of deposit 
of the temporary guarantee or the date of the Commissioner's decision to initiate an investigation pursuant to section 24, which ever is the later of the two. 
Forfeiture Of 
Temporary Guarantee 
(Amendment no. 3) 5765-2005 32.23 (a) The temporary guarantee deposited  in respect of goods which are subject 
to an order as stated in section 32.22, shall be forfeited in accordance with the 
provisions of the order, however, if the rate  of the duty decreased to less than the 
amount of the deposited tempor ary guarantee, the guarantee shall be forfeited in the 
amount of the duty and the difference shall be returned with the addition of linkage 
differentials and interest as these are de fined in section 93 of the Value Added Tax 
5736 — 1976 (in this section — linkage differenti als and interest), and if the rate of 
the duty increased to more than the amo unt of the deposited temporary guarantee, 
the guarantee shall be forfeited but no difference shall be collected. 
 (b) If an anti-dumping duty or a count ervailing duty was not levied pursuant 
to the provisions of section 32.18, the Co mmissioner shall so notify the director and 
the temporary guarantee that was deposited pursuant to the provisions of section 29 
shall be returned with the addition of  linkage differentials and interest. 
(Amendment no. 3) 
5765-2005  Title Eight: Duration of the procedure for handling a 
complaint 
Duration Of Procedure 
For Complaint Proceedings and  Extension of Deadlines 
(Amendment no. 3) 
5765-2005 32.24 (a) The procedure for handing a complaint pursuant to the provisions of this 
chapter shall conclude within one year  from the date of the Commissioner’s 
decision to initiate an investigation pursuant to the provisions of section 24; 
 (b) Notwithstanding that stated in subsection (a), the Commissioner or the 
chairman of the advisory committee, as the case may be, may, in exceptional cases and for reasons that shall be recorded, ex tend the deadlines set forth in sections 28 
(b), 32.8 and 32.11, and to determine that  that the procedures for handling the 
complaint shall conclude within 15 months from the date of the decision to open an investigation; the Commissioner or the chairman of the advisory committee, as the case may be, may again order an additional extension of the deadlines as stated, in exceptional cases and for spec ial reasons that shall be recorded, provided that the 
procedures for handling the complaint sha ll conclude within 18 months from the 
date of the decision to initiate an investigation as stated. 
(Amendment no. 3) 
5765-2005  Title Nine: Re-examination and extension of validity  
Application For Re-
Examination 
(Amendment no. 3) 
5765-2005 32.25 (a) An interested party may submit a reasoned application to the 
Commissioner in writing, requesting to re -examine one of th e matters set forth 
below, and requesting a change in the order levying or cancelling the duty: 
  (1) If continuation of the levying of the anti-dumping duty or the 
countervailing duty in the order is re quired to prevent dumped imports or 
imports at a subsidized price, as the case may be; 
  (2) If the material injury to the domestic industry is likely to continue 
or to change if the duty is changed or cancelled; G/ADP/N/1/ISR/3 
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    (3) If the duty that was levied is not  sufficient to prevent injury to the 
domestic industry. 
 (b) No application as stated in subsection (a) shall be deliberated unless at 
least one year has a lapsed from the date  on which the duty was levied, however the 
Commissioner shall be entitled to decide on deliberation of an application prior 
thereto if he learns that special circumstances exist which justify doing so. 
 (c)  An order levying an anti-dumpi ng duty or a countervailing duty pursuant 
to this section may also be re-examine d at the initiative of the Commissioner. 
Application To Extend 
An Order (Amendment no. 3) 
5765-2005 32.26 (a) Anyone entitled to submit a complaint pursuant to the provisions of 
section 21 may submit a reasoned applicati on in writing to the Commissioner to, to 
extend the validity of an order levying an anti-dumping duty or a countervailing duty, due to the fact that expiration of the or der is likely to lead to the continuation 
or recurrence of dumped imports or imports at a subsidized price, as the case may be, and material injury to the domestic industry. 
 (b) An order can also be extended as stated in subsection (a) at the initiative 
of the Commissioner. 
 (c) An application to extend the validit y of an order as stated in subsection 
(a) shall be submitted to the Commissioner at least 12 months before the date of 
expiration of the order, however, the Co mmissioner may, for special reasons, to 
approve submission of an application as stat ed at a later date, provided that it shall 
be no later than six mont hs before the date of expiration of the order. 
 (d) No application pursuant to this section shall be deliberated unless that 
stated in section 24 (a) (1) is fulfilled. 
 (e) Should an application be submitted to the Commissioner pursuant to this 
section, the order levying the duty shall re main in effect until the Minister makes a 
decision pursuant to the provisions of section 32.29 (c). 
Application To 
Determine An Anti-
Dumping Duty 
Separately For New Exporters Or Producers 
(Amendment no. 3) 
5765-2005 32.27 (a) Should an order levy an an ti-dumping duty on imported goods, the 
exporter or producer of those goods in the e xporting country that did not export said 
goods to Israel in the period under investiga tion as this is defined in section 25, may 
submit a reasoned application in writing to the Commissioner to determine a 
separate rate of dumping a nd rate of duty, provided that  said exporter or producer 
proved, to the satisfaction of the Commission er, that there is no special relationship, 
as stated in subparagraphs (1) to (3) of  the definition of "special relationship" 
between itself and anothe r exporter or producer of said goods in the exporting 
country, which are subject to the duty. 
 (b) No anti-dumping duty shall be co llected regarding imported goods from 
the importer of a producer or of an export er that submitted an application pursuant 
to subsection (a) as long as the Minister's  decision on the application pursuant to the 
provisions of section 32.29 (c) was not give n; however, the Commissioner shall be 
entitled to demand that said importer of the goods deposit a tem porary guarantee, in 
accordance with the provisions of sec tion 29, to secure payment of the duty 
retroactively from the date of the Co mmissioner's decision pursuant to the 
provisions of section 32.28 if, pursuant to th e findings of his examinations under the 
provisions of said section, said goods were imported by dumping and the order 
levying the antidumping duty must be changed. 
The Commissioner's 
Handling Of The Application 32.28 (a) Should an application be submitte d pursuant to the provisions of section 
32.25, 32.26 or 32.27 (in this section − application), the Commissioner shall decide  G/ADP/N/1/ISR/3 
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  (Amendment no. 3) 
5765-2005 within 21 days from the date of submission of the application if there is a prima 
facie basis for the application; the Commissioner may, for special reasons that shall be recorded, extend the period stated in this  subsection by an additional period that 
shall not exceed 30 days. 
 (b) Should the Commissioner decide pursuant to the provisions of 
subsection (a) that there is no prima facie ba sis for the application, he shall notify 
the applicant to that effect in writi ng, with the addition of his reasons. 
 (c) Should the Commissioner decide pursuant to the provisions of 
subsection (a) that there is a prima facie basis to the application, the following 
provisions shall apply: 
  (1) The Commissioner shall give notice to that effect in writing, within 
five days from the date of his decisi on, to the applicant, to the notified 
party, to any interested party noted in the application and to the competent authority in the country th at was a party to the investigation 
procedure, and a copy of the a pplication and the Commissioner's 
decision shall be attached to the notification, and he may publish the 
notification as stated in section 26 (d), including an invitation to an 
interested party that was not noted in the application to contact the 
Commissioner within seven days from the date of publication with a request to receive, in the manner and at the time determined by the 
Minister, a copy of the applicati on and the Commissioner's decision. 
  (2) Anyone who received, pursuant to the provisions of paragraph (1), 
a copy of the application and the Commissioner's decision, shall be 
entitled to submit his response to the application in writing, within 30 days of the date on which the copy was issued to him as stated, and the 
Commissioner may, for special reasons  that shall be recorded, extend 
said period by an additional peri od that shall not exceed 30 days; 
  (3) The Commissioner shall examine the application and shall submit 
the findings of his examination with the addition of the application and any document that was submitted to him, for deliberation in the advisory 
committee, within 170 days from the date of his decision as  stated in this 
subsection, and he may, for special r easons that shall be recorded, extend 
said period by an additional period that shall not exceed 60 days; the 
Commissioner shall provide the findings of his examination to anyone that submitted his response, in writi ng, pursuant to the provisions of 
paragraph (2). 
Deliberations Of The 
Advisory Committee 
And The Minister's Decision On The 
Application 
(Amendment no. 3) 5765-2005 32.29 (a) Should the Commissioner submit th e findings of his examination to the 
advisory committee pursuan t to the provisions of se ction 32.28, the advisory 
committee shall deliberate them. 
 (b) The advisory committee shall submit to the Minister, no later than 45 
days from the date on which the Commissioner submitted the findings of his 
examination to the committee, its conc lusions and recommendations regarding 
changing, cancelling or extending the order levying the duty, as the case may be. 
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   (c) (1) The Minister shall decide, within 15 days from the date on which he 
was given the conclusions and recommendations of the advisory committee, taking into account the co nsiderations and conditions stated 
in section 32.18, whether to leave the or der as is, to change it, to cancel 
it, or to extend its validity. 
  (2) Notification of th e Minister's decision pursuant to paragraph (1) 
shall be given, within five days from the date on which it was made, to the competent authority in the co untry that was a party to the 
investigation procedure, to the applic ant and to the informed party, with 
the attached conclusions and re commendations of the advisory 
committee; should the Minister decide not in accord with the application 
or not in accord with the recommendations of the advisory committee, he shall also notify the advisory committee  and the applicant to that effect, 
with his attached reasons. 
Applicability Of 
Provisions 
(Amendment no. 3) 5765-2005 32.30 The powers vested in the Commission er pursuant to the provisions of this 
chapter, including in the matter of im posing a temporary guara ntee, and the powers 
vested in the advisory committee pursuant to this chapter, shall also be vested 
therein regarding applications that were su bmitted pursuant to this Title, and shall 
apply with regard to the deliberation of a pplications as stated in the provisions of 
this chapter regarding evidence, practi ces and procedures, mutatis mutandis. 
Re-Examining And 
Extending The Validity 
Of An Undertaking (Amendment no. 3) 
5765-2005 32.31 The provisions of this T itle shall also apply, mutatis mutandis, to a request to 
re-examine an undertaking that was give n pursuant to the provisions of section 
32.12 or a request to extend its validity. 
(Amendment no. 3) 
5765-2005  Title Ten: Refund of anti-dumping duty or countervailing duty 
Refund Of Anti-
Dumping Duty Or Countervailing Duty  
(Amendment no. 3) 
5765-2005 32.32 (a) An importer of imported goods that paid an anti-dumping duty or a 
countervailing duty thereof may submit a r easoned application in writing to the 
Commissioner to refund the amount of the duty that it paid in a certain period, due 
to the fact that the rate of the dumping or the rate of the subsidization, as the case may be, during that period, was lower than th e rate of the dumping or than the rate 
of the subsidization according to whic h the rate of the duty was determined. 
 (b) (1) An application as stated in subsection (a) shall be submitted within 
six months from the date of paymen t of the amount of the duty for which 
the refund is requested, and it shal l contain detailed information 
supported by subs tantiated evidence regarding the amount of the 
requested refund, including the entries for its consumption in Israel that 
were permitted pursuant to the Cu stoms Ordinance [5]5, the sales 
accounts and any other document that was submitted to or issued by the 
Customs Authority, which relates to the calculation and payment of said amount, and regarding the normal price and the export price of the imported goods on which the anti-dumping duty was paid, or the rate of the subsidization regarding the imported goods on which the countervailing duty was paid, as the case may be.  
  (2) An importer which, at the ti me of submitting an application as 
stated in subsection (a), does not ha ve in its possession, substantiated 
evidence as stated in paragraph (1), sh all be entitled to attach an affidavit 
to the application from the producer or  the exporter to the effect that the 
rate of the dumping or the rate of th e subsidization, pursuant to which the 
rate of the duty was determined, decreased in the period for which the  G/ADP/N/1/ISR/3 
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  refund is requested and that said substantiated evidence shall be attached 
thereafter; should the producer or th e exporter not provide evidence as 
stated within a reasonable period of time, the application shall be rejected.  
 (c) The Commissioner shall decide on the application within 12 months 
from the date of its submission, and he sha ll be entitled to extend said period by an 
additional period that shall not exceed six months; the Commissioner shall notify the advisory committee of his decision. 
 (d) Should the Commissioner decide to grant the application, he shall so 
notify the director and the applicant shall be reimbursed within 90 days from the 
date of making the decision. 
(Amendment no. 3) 
5765-2005  Title Eleven: Miscellaneous provisions  
Publication In The 
Official Gazette (Amendment no. 3) 
5765-2005
 32.33 (a) Notification shall be published in th e Official Gazette for each one of the 
following: 
  (1) The Commissioner's decision to initiate an investigation pursuant to 
the provisions of section 26; 
  (2) A preliminary decision by the Commissioner pursuant to the 
provisions of section 28; 
  (3) The Commissioner's decision to accept an undertaking pursuant to 
the provisions of section 32.12; 
  (4) The Minister's de cision to levy by order an anti-dumping duty or a 
countervailing duty pursuant to the provisions of section 32.18, or a decision not to levy a duty as stated  pursuant to the provisions of the 
same section; 
  (5) Expiration of the validity of an undertaking or an order levying an 
anti-dumping duty or a countervailing duty; 
  (6) The Commissioner's decision, pur suant to the provisions of section 
32.28, to examine an application submitted to him pursuant to the 
provisions of sections 32.25, 32.26 or 32.27, and the Minister's decision 
on said application pursuant to the provisions of section 32.29. 
 (b) The notification of a decision as stated in subs ection (a), shall note the 
place in which a copy of the decision, which is open to the public, has been 
deposited. 
Reliance On Written 
Material 
(Amendment no. 3) 
5765-2005 32.34 Any decision by the Commissioner or  by the advisory committee shall be 
based solely on information and arguments that were be fore them in writing and 
which were available to the notified part ies, pursuant to the provisions of this 
chapter, subject to the provisions of section 32.2. 
Assistance For An 
Interested Party 
(Amendment no. 3) 5765-2005 32.35 At the time of exercising their aut hority pursuant to the provisions of this 
chapter, the Commissioner and the advi sory committee shall extend reasonable 
assistance to an interested party as far as possible, for the purpose of fulfilling the requirements applying theret o pursuant to the provisions of this chapter. 
 
 
  
  
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Non-Delay Of Customs 
Procedures (Amendment no. 3) 
5765-2005  
32.36 Procedures pursuant to the provisi ons of this chapter shall not delay the 
release of goods from the Customs supervision authority pursuant to the Customs Ordinance; the provisions of this section shall not derogate from the provisions of 
section 29 (e). 
Delivering Notifications 
(Amendment no. 3) 
5765-2005 32.37 Notifications sent pursuant to the pr ovisions of this chap ter by registered 
mail, shall be presumed to have reached th eir destination if sent to an address in 
Israel − within three days from the date of subm ission for dispatch, and if sent to an 
address outside of Israel − within 10 days from said date. 
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(Amendment no. 3) 
5765-2005  Chapter Four: Levy in Support of Research, 
Marketing and Vocational Training 
 
 − Repealed − 
(Amendment no. 3) 
5765-2005 Sections 33-41 (a) (repealed)  
 
 
Chapter Five: General Provisions 
Drawback 42. (a) The Minister may prescribe that, when the goods are made in Israel and 
exported, the levies paid under Chapter Two and Three on some or all of the goods 
used for their production be refunded, and he may make conditions under which that 
drawback will be made. 
 (b) The Minister may pr escribe that the drawback be a proportion of the 
value of the exported goods, or a certain am ount according to the quantity or weight 
of the goods used in the production of expor ted goods, or according to some other 
calculation. 
 (c) No drawback shall be made of an y levy imposed on the import of goods.  
Report 43. The director may demand from any person in possession of goods of a 
category on which a levy has been imposed,  that he submit im ported, exported or 
held by him, their value, purchase price, sale price, where they are kept, the wages paid, the service charges paid, the addres s of the business or warehouses in his 
possession and every other particular required in this context, all as specified in the 
demand. 
Fees 
(Amendment no. 3) 
5765-2005 44. The Minister may prescribe, by or der with the approval of the Knesset 
Finance Committee, the rates of fees to be paid by persons who submit complaints 
pursuant to the provisions of Title Five of Chapter Three or who submit an application pursuant to the provisions of Title Nine of said chapter. 
Date For Payment of 
Levy 45. The safeguard levy, anti-dumping duty and countervailing duty (hereinafter in 
payment of this chapter:  levy) shall be paid at the times specified hereinafter, 
unless otherwise levy prescribed in the order, under which the levy has been 
imposed: 
(Amendment no. 3) 
5765-2005   (1) for a levy on the import of goods, including anti-dumping duty and 
countervailing duty — until the time of payment of customs, and if the 
foods are exempt from customs — until th e time when the bill of goods is 
released for consumption in Israel;  with respect to anti-dumping duty 
imposed on goods cleared through custom s, as said in section 32.22 (b) 
or (c) — within 30 days after the levy was imposed; 
  (2) for a levy on the export of goods — up to the time of the release of 
the bill of goods for export; 
  (3) for a levy on the possession of goods — within 30 days of the day 
on which the goods came into the posses sor's possession, or of the day on 
which the levy was imposed, whichever is later; 
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    (4) for a levy on the provision of services — within 30 days after the 
service has been provided. 
Deferral Of 46. (a) Notwithstanding the provisions of  section 45, the director may defer 
dates payment date for the payment of a levy and he may make such deferment 
conditional upon the provision of levy of surety which he deems satisfactory. 
 (b) If the director deferred the date fo r the payment of the levy, then it shall 
be supplemented by — for the period of de ferment — linkage di fferentials at the 
rate of increase of the consumer price index published by the Central Bureau of 
Statistics, from the index last published befo re the date for the payment of the levy 
until the index last published before the actual payment. 
Determination Of Levy 
Upon Non- Submission 
Of Return (Amendment no. 3) 5765-2005 47. (a) Should the possessor of goods fail to submit  a report as said in 
section 43, the director may prescribe th e chargeable levy, taking into account the 
extent of his business or activity, and wh ere data is not available — by estimation. 
 (b) Determination of a levy, as stated  in subsection (a), shall be cancelled 
where a report is submitted within 12 months  of the day on which the levy was set. 
Assessment 48. If a person chargeable for a levy has su bmitted a report and the director is of 
the opinion that the return in incomplete, or inaccurate, or is not based upon documentation or proper account books, then the director may assess the chargeable 
duty to the best of his judgement. 
Re-Examination 
(Amendment no. 3) 5765-2005 49. (a) Deleted 
(Amendment no. 3) 
5765-2005  (b) A person who disagrees with th e Commissioner's decision regarding 
certain goods being of the type in which th ey were classified or of a type upon 
which a duty was levied, with the director 's assessment pursuant to section 48 or 
with the director's decision regarding the va lue of the goods that was determined for 
the purpose of the duty, may contact the di rector in writing within 15 days from the 
date of the levying of the duty or from th e date on which the decision was made, as 
the case may be, and request to re-examine  the decision; and the director shall be 
entitled, for special reasons that shal l be recorded, to extend the period for 
submitting a request for re-examinati on pursuant to this subsection; 
(Amendment no. 3) 
5765-2005  (c) Should the director fail to render  a decision on the request within two 
months of the date on which it was made, th en the request shall be deemed to have 
been accepted.  
(Amendment no. 3) 
5765-2005 50.  Deleted 
Powers Of 
Director 51. For purposes of implementation of this  law the director shall have the powers 
prescribed by sections 108 to 111, 114 and 115 of the VAT Law. 
Violations 52. (a) Any person who comm itted one of the following shall be liable to one 
year's imprisonment: 
   (1) submitted a return, information, account book, document or other 
certificate (hereinafter in this section:  document) which is false in an important particular; 
(Amendment no. 3) 
5765-2005   (2) failed to submit a return wh ich he was required to submit under the 
provisions of this law or by regulations thereunder, other than a 
questionnaire or calcula tion under section 32, or his submission was late; 
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    (3) he interfered with the performance of the duties of any person who 
acted lawfully under this law; 
  (4) he refused to submit or failed to submit a document or sample, 
which he was obligated to submit, having been ordered to do so; 
  5) he unlawfully disclosed confidenti al information, which came into his 
possession for purposes of this law; 
  (6) he contravened one of the provi sions of this law or of a regulation 
thereunder.  
  (b) If a person committed one the offens es enumerated in subsection (a) with 
the intention of evading payment of a levy, or if he committed some other act with 
the said intention, or if he willingly c oncealed, destroyed, or changed a document 
which he was required to keep or to submit under the provisions of this law, he shall 
be liable to three years' imprisonment. 
Offenses By 
Corporations 53. If an offense against this law was committed by a body corporate, then any 
person bodies who — at the time the of fense was committed — was an active 
director, secretary, partner -corporate othe r than a limited partner — comptroller or 
a senior administrative employee responsible for that sphere shall also be guilty of 
such offense unless he proves that th e offense was committed without his 
knowledge and that he took all appropriate steps to ensure compliance with the provisions of this law. 
Responsibility for 
Actions of Employee 54. If an offense against his law is committed by an employee or agent in the 
course for action of of the business of a person liable to a levy, then the liable 
person may also be accursed employees of that offense, unless he proves that the 
offense was committed without his knowledge  and that he took all appropriate steps 
to ensure compliance with the provisions of this law. 
Monetary Penalty 55. (a) If a person committed an offense agai nst the provisions of this law or is 
suspected thereof, the director may — with that person's consent — accept from him 
a monetary penalty in an amount no greater than double the largest fine that can be 
imposed for that offense, or three times the value of the goods, in connection with 
which the offense was committed, whicheve r is the larger amount, and when he has 
done so, every legal proceeding in connec tion with that offense shall cease;  
however, if an indictment for that offense has been filed, then the monetary penalty may be accepted only with the approval of the Attorney General or of a person so 
authorized by him. 
 (b) The director may make the mo netary penalty conditional upon an 
undertaking to refrain from offenses against this law during a period set by him, but 
not longer than three years;   the undertaking shall be by bond no greater than the 
largest fine that can be imposed for the said offense, and it may be guaranteed by a third party or be without guarante e, as the director shall decide. 
 (c) If a person is found guilty of an offense, from which he undertook to 
refrain under subsection (b), then the bond shall be collected as a levy under this 
law. 
Effect Of Levy 
(Amendment no. 3) 
5765-2005 56. The provisions of section 2 of the Cu stoms and Excise Duties (Variation of 
Rates) Law 5709-1949 shall apply to a levy pursu ant to this law, as if the levy were 
tax within the meaning of said section.  
 
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  Collection 57. A levy under this law shall be co llected under the Taxes (Collection) 
Ordinance, as if it were a tax within the meaning of that ordinance. 
Applicability Of 
Customs Law (Amendment no. 3) 
5765-20053 58. The provisions of sections 31 to 36, 39 A, 124 to 127, 136, 145, 148 150 
except for its paragraph (2), 152, 156 , 158, 159, 160B and 161 of the Customs 
Ordinance shall also apply, mutatis mutandis, to a levy under this law. 
Overpayment And 
Underpayment 
(Amendment no. 3) 
5765-2005 59. The provisions of the Indirect Taxes (Overpayment and Underpayment) 
Law 5728-1968 shall apply to levies under th is law, however, se ctions 3 and 6 of 
said law shall not apply to an anti-d umping duty and a countervailing duty. 
Arrears Fines 60. The provisions of the Taxes (Arr ear Fine) Law 5741-1980 shall apply to 
levies under this law, as if they had been imposed under a tax law, within the 
meaning of the said law;  the director is authorized to waive or reduce arrear fines for special reasons which shall be recorded. 
Obligation Of 
Purchaser 61. (a) When a levy is imposed under th is law on goods or services after their 
sale has been agreed upon, then the pers on liable to the levy may demand that the 
purchaser or the recipient of the service pay him the amount he paid as levy, unless 
the agreement between them prescribes otherwise. 
 (b) When the rate of a levy is increase d, then the provisions of this section 
shall apply to the additional amount of levy. 
 (c) When a levy is reduced or cancel led, the seller or whoever provides a 
service shall reduce the price, unless the agreement between them prescribes 
otherwise. 
The State 62. The provisions of Chapter Three sh all apply to goods imported by the 
government, except for customs exempt combat equipment. 
Implementation And 
Regulation 63. (a) The Minister is charged with the implementation of this law and he may 
enact regulations for its implementation. 
  (b) The Minister of Justice may en act regulations on the manner of 
submitting appeals under this law, on pr ocedure and on fees, costs and loss of 
working time compensation for witnesses in said appeals. 
(Amendment no. 3) 
5765-20053  (c) Regulations for implementing the provisions of Chapter Three, in any 
matter for which there are provisions of an international treaty to which Israel is a 
party, shall be promulgated in accordan ce with the provisions of said treaty. 
Repeal 64. The following are repealed: 
  (1) Emergency Regulations (Mandatory Payments) 5718-1958; 
  (2) Prevention of Dumping Law 5737-1977. 
Commencement, 
Applicability And Transitional 
Provisions 65. (a) This law shall come into effect on 1 January 1991. 
 (b) The provisions of this law on anti-dumping duty and countervailing duty  
and shall apply to complaints submitted on the day of its publica tion and thereafter; 
if\, a person submitted a complaint prior to the commencement of this law and if provisions notice of its submission was publishe d under the law in effect before this 
law was published, and if it had not yet b een brought before the committee, then he 
may inform the Commissioner that he desires the complaint to be dealt with under 
the provisions of this law;  a said notific ation shall be delivered to the Commissioner 
in writing within one month after the publication of this law. 
 (c) Notwithstanding the pr ovision of any enactment —  G/ADP/N/1/ISR/3 
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    (1) the provisions of section 2(d) of this law shall apply to an order 
made under Emergency Regulations (Mandatory Payments) 5718-1958, 
if no earlier date for its lapse is prescribed in that order, provided that its effect does not lapse la ter than 31 December 1992; 
  (2) if an order was made under the Prevention of Dumping Law 5737-
1977, a re-examination request in its re spect may be made under this law. 
 
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