Occupied Palestinian Territories

The Israeli Settlements in the Occupied Palestinian Territory (Prohibition of Importation of Goods) Act 2026 will commence on 15 September 2026. From that date, importing goods from certain designated postal codes in the Occupied Palestinian Territory will be prohibited under the Customs Act 2015.

List of designated postal codes - Section 3

Section 3 empowers the Minister for Foreign Affairs and Trade to designate by order certain postal codes in the Occupied Palestinian Territory. These postal codes are also used in the EU to verify eligibility for preferential tariff treatment under an agreement between the European Union and Israel. Such postal codes correspond to settlements in areas brought under Israeli administration since June 1967, including East Jerusalem. Certain of these postal codes may qualify for exemption from the Act, in accordance with section 6 (see below).

Prohibition of imported goods – Section 5

Section 5 prohibits the importation of goods originating in the designated postal codes.
Any such importation is an offence under section 14 of the Customs Act 2015.

The related enforcement powers of the Customs Act 2015 will apply to goods prohibited for importation under the Act. These powers include, for example, search, seizure and forfeiture of prohibited goods.

This prohibition does not apply to non-commercial goods forming part of a person’s personal baggage. However, this exception only applies where such goods are intended for that person’s personal consumption or use.

Exemption to the prohibition on importation – Section 6

Section 6 provides for a possible exemption for goods from postal codes partly in the occupied Palestinian territory and partly in Israel. Importers can apply to Revenue for this exemption. Upon receiving an exemption application, Revenue will make enquiries and determine the precise location of origin of the goods. Revenue will then decide whether or not to grant an exemption. Where the goods did not originate in settlements located within the territories brought under Israeli administration since June 1967, the exemption will be granted.

Applications for an exemption under section 6 of the Act may be submitted by using the Occupied Palestinian Territories Form.