Law1991The binding text is the one the official gazette published, listed under the publications.
Section 3 of חוק היטלי סחר ואמצעי הגנה, התשנ״א–1991, החייב בהיטל.
This section is in פרק ב׳: היטל בטחה
3. החייב בהיטל
אלה החייבים בהיטל בטחה:
(1)ביבוא – היבואן;
(2)ביצוא – היצואן;
(3)בהחזקת טובין – המחזיק;
(4)במתן שירותים – נותן השירותים.
The text on this page is adapted from the entry חוק היטלי סחר ואמצעי הגנה, התשנ״א–1991 in the Open Law Book of Hebrew Wikisource, read on 1 November 2026, and is shared under the CC BY-SA 4.0 licence.
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