"Tama" --Purchase Tax

Israel levies purchase tax on some products,
primarily luxury and consumer items. Calculation of
the tax is based on the wholesale price of domestic
products and on the CIF landed value plus "Tama" (the
Hebrew acronym for "additional rate of increase") on
imports. Tama was designed to artificially raise the
declared value of an imported product for purposes of
calculating purchase taxes. The Tama system results
in higher taxation on imported goods than on domestic
products. The U.S. and Israel Governments have agreed
upon an "Optional Tama track", under which a U.S.
exporter can declare the real wholesale price of a
product for the calculation of purchase tax. The
purchase tax is then applied to the adjusted price.