The tax due on the goods is determined based solely on their value. However, in case that tax is payable, it will be calculated based on the value of the goods plus the shipping and insurance fees.
For example:
A consignment of clothing valued 65$ with a shipping fees of 20$, i.e. a total value of 85$, will nevertheless be exempt from taxes. In contrast, a consignment of clothing valued 85$ with free shipping will be subject to VAT at the rate of 17%.
Table of Tax Rates
משלוחים