Olim and Returnees (more than 2 years out) are entitled to bring tax-free: cooking utensils, pots, pans, flatware, china, dishes (everyday, fancy, Pesach -- each for meat, dairy and parve!), one musical instrument, bedding, clothing, up to 50 recorded audio cassettes (20 videotapes), up to 200 records/CDs/DVDs, jewelry and personal effects including as much furniture as is appropriate to their living space. Olim can also bring 30 meters of carpet tax-free if they are renting. If they own the apartment, they may bring up to 70% of the total area in wall-to-wall or 25% in area carpets. Note that the Customs Guide says 25% overall. Much depends on the port and customs agent.
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