Who am I?
I am Omer Wagner, an advocate and notary, specializing in customs, indirect taxation (purchase tax, excise duties and anti-dumping duties), import and export, and international trade.
I have been immersed in this field for nearly two decades, and over the years I have had the opportunity to experience it from different perspectives, both representing the private sector and representing the Customs Authority.
So how did I end up in the customs sector?
The truth? Purely by chance.
When I was accepted for an internship, the law firm was active in various areas – class actions, capital markets, property, litigation and also a sector called ‘customs’, which I’d never heard of before.
As it happened, there was a shortage of interns in the customs department at the time. I decided to take a chance on a field I’d never heard of, and the rest is history.
At first, the word ‘customs’ didn’t sound particularly exciting. Quite the opposite, in fact – it sounded like a dreary, technical and boring field. However, I quickly realized how wrong that first impression was – and was immediately hooked.
Since that decision, the field of customs and indirect taxation has, as it happens, been a constant feature of my entire professional career.
One of the things that has motivated me to remain in this field is its diversity. It is a field that is constantly evolving and changing, and almost every case brings with it a new issue, a different product and a different challenge.
In a case involving the import of a medicinal product, the lawyer is a bit like a doctor; in a case involving a vehicle – a bit like an automotive engineer; and in a case involving foodstuffs – a bit like a food technologist. Each time, you have to immerse yourself in a different professional world, understand the characteristics of the product and be familiar with the specific laws that apply to it.
What specific experience do I bring to the table?
Over the years, I have gained experience in the fields of customs, indirect taxation and foreign trade on both sides – in the private sector and in the civil service.
I started in 2006 as an intern at the law firm Sadot & Co., where I later worked as an advocate. In 2010, I moved to the law firm Gill Nadel and then on to Goldfarb Seligman in 2013.
In 2018, I decided to switch sides and joined the fiscal department of the Tel Aviv District Attorney Office, where I practiced as an advocate and represented the State and the tax authorities, including customs, in court. During those years, I gained an in-depth understanding of the work of the Customs Authority and the professionals working there- an experience that continues to help me better understand the Authority’s working methods and mindset to this day.
In 2021, I returned to the private sector and joined the Indirect Tax department at PwC Israel (CPA Kesselman & Kesselman).
Since 2022, I have been working as a legal adviser to the Chamber of Customs Agents and International Freight Forwarders in Tel Aviv.
In 2024, I embarked on a new professional path and have since been practicing independently as a lawyer specializing in customs, indirect taxation, import and export matters, and international trade. I primarily represent Israeli companies and other Israeli clients, provide ongoing advice to an overseas company on customs matters in Israel, and also represent foreign clients from time to time.
The fact that, over the years, I have represented both private-sector importers in their dealings with the state and the tax authorities in their dealings with citizens gives me a unique advantage and a comprehensive perspective on customs and tax disputes.
Over the years, I have learned that customs law can be difficult to understand for those outside the field. One of my goals is to make it more accessible and easier to understand. I also believe in providing personal and direct service to every client – I handle every case and every matter myself, from start to finish.
What about me and the academic activity?
I have been invited to deliver guest lectures on customs, import and international trade as part of various courses and professional seminars.
Over the years, I have published numerous articles on customs and international trade, both in academic journals such as “Taxes” and on business websites such as Calcalist, Shipper and Port2Port.
My articles have also been published abroad in English, including in the World Customs Organization (WCO) Magazine and in international journals in the field of customs, such as the Global Trade and Customs Journal (GTCJ) and the World Customs Journal (WCJ).
My articles in Arabic have also been published on the Panet and Bokra- websites.
Furthermore, I am a member of the editorial board of Customs Compliance & Risk Management (CCRM), a journal published in the European Union that deals with customs issues.
What else is there to know about me?
I graduated with honors from the Faculty of Law at Bar-Ilan University, have been practicing as an advocate since 2007, have been authorized to draw up enduring power of attorney since 2021, and have been practicing as a notary since 2022.
As well as Hebrew and English, I also speak Arabic and Russian to a good standard.
Over the years, I have also been involved in voluntary work. I took part in the Ministry of Justice’s ‘Supported Decision Making’ (SDM) project, as part of which I assisted an elderly person with financial decisions and finding accommodation, and I volunteered to help a woman apply for a guardianship order for a family member.
And beyond the world of law? I am married and a father to a daughter, I enjoy sport, travelling and playing the keyboard.