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.
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.
Successful Stories
Classification of goods / Retroactive customs assessments and duty demands
Israel Customs withdrew a retroactive tax demand of hundreds of thousands of shekels against an importer of agricultural vehicles following a settlement.
Environmental financial sanctions
The court accepted our position that a financial sanction under the Tire Law may be reduced in certain circumstances, rejecting the Ministry of Environmental Protection’s position that the amount was fixed by law.
Seizure and forfeiture of goods
In another case, five luxury watches seized by Israel Customs were released for re-export as part of a court settlement for a relatively modest amount.
Personal and commercial imports
Israel Customs suspected that an importer who had ordered hundreds of packages containing similar items over a short period was in fact engaged in commercial importation. Following our submissions on her behalf, Israel Customs accepted that the imports were for personal use and closed the case.
Import regulations and compliance
A settlement with Israel Customs allowed improperly labelled smoking products to be re-exported rather than confiscated and destroyed. Another part of the shipment was released in Israel, and the storage charges were reduced to one quarter of the amount originally demanded.
Seizure and forfeiture of goods
Eight luxury handbags seized by Customs upon a traveller’s return from abroad were released to her, despite the unusually large quantity and the risk of forfeiture, following payment of the applicable taxes and a fine.
Testimonials
Jacob Steinberger
Omer Wagner, may he be blessed with a long life, is my dearest friend—the person I trust more than anyone else in the world!!! A true friend!!
He is the only person I have who is such a genuine, warm, and devoted soul.
As a lawyer, Omer volunteered for a Ministry of Justice project through the Tel Aviv Social Welfare Department. He accompanied me wholeheartedly on every trip north to help me find a home when I had to leave my beloved late parents’ apartment in Tel Aviv, which was held under a protected tenancy arrangement known as “key money.”
He also helped me, entirely voluntarily, throughout the long and complicated process of dealing with every procedure and obstacle relating to the apartment in Tiberias. His extraordinary devotion was that of a loving son, caring from the very depths of his heart!
Omer visited me in Tel Aviv time and again, as a true friend, determined to do everything he could to ease my very difficult circumstances after so many years of suffering!
And there have been so many more priceless acts of kindness—acts of profoundly meaningful support, boundless generosity, and a passionate love for others. His absolute devotion and the rare, breathtaking purity of his heart are truly sacred. There simply are not enough words to describe them. There are not!!
Shraga Pier
There are moments in life that shake you to your core. Being stopped by the Israeli Customs Authority while carrying MY luxury watches was one of those moments for me. I am a 55-year-old businessman who has always lived and worked with integrity and respect toward others. Suddenly finding myself treated in a way that felt unfair and unprofessional left me feeling confused, helpless, and honestly — humiliated.
At that time, I had no one to consult with. I reacted emotionally because I felt cornered and misunderstood. It was one of the most stressful experiences I have ever gone through.
Meeting Omer Wagner changed everything.
From our very first conversation, I felt something I hadn’t felt since this whole situation began — relief. Omer didn’t just see a “case.” He saw a person. He listened patiently, believed in my side of the story, and helped me regain my confidence when I had almost lost it. He explained everything clearly, gave me direction, and most importantly, gave me hope.
The process was not easy. It required effort, time, and yes — expenses. But thanks to Omer’s dedication and professionalism, the final outcome was significantly better than what was initially demanded. That alone speaks volumes about his skill and determination.
However, what truly sets Omer apart is not only his legal expertise — it is his humanity. Legal battles can drain you mentally and emotionally. During this exhausting process, Omer stood by me not just as a lawyer, but as a steady and supportive presence. He knew when to fight, when to guide, and when simply to reassure me.
I will never forget the way he made me feel during one of the most vulnerable periods of my life.
Omer — thank you for believing in me, for defending me, and for being there when I needed strength the most. I am deeply grateful.
MrDayve10
I firmly believe that if you don’t know something, you should find the most knowledgeable and professional person in that field.
I found myself in a situation where I couldn’t even begin to imagine how things might unfold… and fortunately, I found the wonderful Omer!
First and foremost, Omer is a truly wonderful human being!!!
He listened to me, reassured me, and clearly explained where I stood and what could be done.
Omer is absolutely outstanding! His expertise and professionalism guide everything he does. His extensive experience and excellent relationships with the people involved also helped enormously along the way.
Omer was the bright spot throughout everything I went through, and I personally recommend him wholeheartedly and without hesitation.
I couldn’t have asked for anyone better to help me, and I thank him for everything from the bottom of my heart!!!
I hope you never need this kind of help, but if you find yourself in a situation that requires his expertise, choosing Omer is the best decision you can make to get through it successfully!
David
Michael Taubi
I came to Omer after speaking to several other lawyers who were less patient and less pleasant than he was, and I had almost given up.
I needed his help with a notarized consent letter for my nephew to travel abroad, and the service I received went well beyond my expectations. His fee was also reasonable and lower than the others. He was patient, available to answer every question, explained everything simply and clearly, and made sure it was all handled quickly and efficiently.
I felt I could rely on him and that he truly cared about helping, rather than simply getting the job done.
I highly recommend him to anyone who needs legal or notarial services — professional, caring, and a pleasure to deal with.
Shipi Shtrang
I met advocate Omer Wagner when he visited my museum in Jaffa with his daughter.
Omer told me that he specializes in customs and import law. When I imported items from abroad for the museum, I used his services whenever I needed advice on documentation, responses to the Customs Authority, and other related matters.
I found Omer to be a professional lawyer with extensive knowledge of customs matters. He knows the right people, understands how to resolve problems, and carries out his work with warmth and a personal touch.
Kind regards,
Uri Geller
Maayan Rasin
This man is an incredible professional! He helped me when I had all but given up on a system that simply refused to listen. A few brief emails and a handful of phone calls, and everything was resolved. I finally received my equipment, which unfortunately is simply unavailable in Israel. It had been held up, and they even wanted to charge me for the delay!
Now I recommend him whenever I get the chance. He is patient, smart, straightforward, and knows exactly what he’s doing. Most importantly to me, his heart is in the right place.
Ayalla Elharar
I contacted Omer Wagner following a recommendation regarding a tax matter. With great patience and commendable professionalism, he guided me through the process, explained every step, and kept me fully informed until the matter was successfully and conclusively resolved. I came away with greater knowledge and valuable experience. I wholeheartedly recommend him. 🌹
Eden Halaby
Omer represented me after I had already been through the biggest law firms!! I wish I had met him sooner!!!! He saved my case, believed in me, and did not simply push for a settlement that would have been unfair to me. I highly recommend him!!!! Exceptionally fair and trustworthy!
Alu-Tzel
I contacted Omer when I had a problem with importing aluminum. I received prompt service at a fair price, a warm and personal approach, and excellent availability throughout. Omer also secured the exemption I wanted, which was no easy task, but he handled it properly and achieved an excellent result.
Thank you, Omer!
Itzik, Alu-tzel
Green Horizon
Omer is such a wonderful person. I urgently needed a document notarized. He prepared it straight away and came to my home so I could sign it. He made the whole process so pleasant, with a smile throughout. How fortunate we are that there are still people like him.
Roi Abu
Outstanding handling of my case. Thorough work, complete transparency, and the best outcome I could have hoped for. Highly recommended for anyone who values results.
Omer Nadiv
Omer is professional, honest, thorough, and a pleasure to deal with. Beyond his considerable expertise, he is also very caring and attentive, and makes a point of following developments closely, even after his work on the case has concluded. I will certainly use his services again in the future.
Eran Lalo
Omer is an excellent lawyer! I received highly professional and courteous service. He handled my issue thoroughly and resolved it in the best possible way. Highly recommended!
Kiril Kaploon
A talented, efficient, and outstanding lawyer. An absolute pleasure to work with – I enjoyed every moment.
Abraham Tzur
An excellent lawyer with an outstanding reputation in his field. I personally rely on his services and regularly refer clients to him.
Fairys0L
Omer is professional, patient, and a pleasure to work with. Thank you so much for everything.
Current Cases
Customs classification of a taxi – Litigation concerning the customs and purchase tax classification of a vehicle imported as a taxi. The vehicle was imported under a conditional exemption, and the dispute concerns the Customs Authority’s claim that its actual use did not comply with the conditions of the exemption.
Customs classification of an agricultural vehicle – An appeal against Customs’ position that an agricultural vehicle imported into Israel is subject to purchase tax.
Rules of origin – imports from Ukraine – An appeal against a customs duty assessment concerning a food product imported from Ukraine, following Customs’ claim that the wrong type of certificate of origin was used.
Import and labelling of smoking products – Advising on import and labelling requirements for smoking products in dealings with the Israel Customs Authority and the Ministry of Health.
Import of synthetic CBD – Advising on import requirements and other regulatory issues concerning synthetic CBD in dealings with the Israel Customs Authority and the Ministry of Health.
Import of fur for religious purposes – Advising importers on the import of fur used, among other things, in the manufacture of shtreimels, in dealings with the Israel Customs Authority and the Israel Nature and Parks Authority.
Personal vs. commercial imports – Appeals in cases falling within the grey area between personal and commercial imports, including cases involving repeated items imported in significant quantities where Customs considers the imports to be commercial. This also includes issues concerning the interpretation of Israel’s Personal Import Order, such as what constitutes the “same supplier” when purchases are made through platforms such as eBay or Amazon less than 72 hours apart.
Delayed shipments and parcels – Advising and assisting importers and individuals with the release of shipments and parcels held by Customs or courier companies for various reasons, including disputes over customs valuation, missing import permits or approvals, and other issues preventing their release.
Customs Seizures at Ben Gurion Airport – Representing clients in proceedings for the release of goods seized by Customs, whether from passengers passing through the green channel or from incoming parcels. Cases include luxury watches, jewelry, designer bags, collectible coins and banknotes, hearing aids and other items.
Seizure of used vehicle parts – Representing a Palestinian importer in connection with a shipment of used vehicle spare parts seized by Israeli Customs.
Customs investigations – Preparing and advising clients who have been summoned to give evidence or to be questioned by Customs, whether as suspects in an alleged offence or as witnesses.
Destruction of a shipment of pet food – Representing an importer whose shipment was destroyed, in dealings with the Israel Customs Authority, the warehouse operator, the international freight forwarder and the customs broker.
Financial disputes in freight forwarding and customs brokerage – Litigation concerning amounts owed to a freelancer under a commercial arrangement with a freight forwarding and customs brokerage company, as well as advising freight forwarders and customs brokers on the recovery of outstanding customer debts.
Anti-dumping – aluminum profiles – Representing importers in an investigation conducted by the Ministry of Economy concerning the imposition of anti-dumping duties on aluminum profiles from China, including representation in court proceedings.
Purchase tax on locally manufactured goods – Representing a local manufacturer of automotive parts in matters concerning their classification for purchase tax purposes and the determination of the wholesale price used as the basis for calculating the tax, where the products are sold directly to the end consumer.
“Breach-of-trust importer” – Representing importers who have received warnings from the Ministry of Economy’s Standardization Administration prior to being designated as “breach-of-trust importers”.
Environmental Penalties – Appeals against penalties imposed under the Packaging Law for failure to contract with a recognized recycling body, and under the Tire Disposal and Recycling Law for failure to submit required recycling reports.
Notarial & legal matters – Notarial services, including parental consent for minors travelling abroad, signature authentication and wills, as well as real estate matters such as removal of land registry cautionary notes and transfers of ownership.
Blog
Do you swear to tell the truth? Israeli “importer’s affidavit” concerning customs valuation
Brief The basic rule for customs valuation, as we know, is valuation by transaction value, plus some assists that should be added (articles 1(1) and 8(1) of the WCO Customs
Electricity breakdown at Customs: Hs code 8502 or 8504?
A recent Israeli court ruling highlights the decisive role of tariff classification in customs compliance and project economics. The importer had obtained advance approval to open a ‘secretariat file’ –
Fur coat? Not in Israel
Israel’s wildlife fur compliance regime Omer Wagner The import of furs of wildlife into the State of Israel is under a strict supervision of the Nature and Parks Authority (Nature
Non-government-controlled territories and free trade agreements
As is well known, the war started by Russia in Ukraine affects a wide range of areas, both security and economic. It may also affect aspects related to imports and
The green lane to confiscation of personal items
The customs green lane at airports is not as straightforward as many travelers often assume. In this article, we examine the challenges encountered in Israel, where passengers may risk having