As a new immigrant, you may bring three shipments of appliances and household goods into Israel TAX-FREE from ANY COUNTRY. Items brought with you on the plane are not considered as one of your shipments if you are receiving your Teudat Oleh (immigration certificate) at the airport. Olim can also buy an Israeli made refrigerator and air conditioner tax-free and import a car (any age) with a significant reduction in taxes. There are no longer rights on Israeli-made furniture. Electric bikes cannot be imported without a very extensive licensing procedure; do not include one in your shipment.
There are now two classes of returning residents: those who spent two years out of the country and those who spent six years. Those who spent six years have the same import/customs rights as new immigrants, except they have no tax reduction on a car. Rights include tax-exempt importation of appliances and household goods. Those who stayed out for more than two but less than six years have rights for household goods only and for appliances that do not have sales tax on them, such as washer, dryer, oven, fridge, and dishwasher. Both categories of returning residents have rights for two shipments from any country within nine months of their return.
Returning residents cannot have spent more than four months total in Israel each year. A new immigrant who spends six years in Israel after receiving his last tax-free shipment and leaves for two years can become a returning resident.