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they why would she pay duty tax? you pay duty tax for importing something into a country. if the ipad is her personal device she uses daily and she is just visiting israel and does not reside there, then she shouldn't be paying taxes. if you had to pay taxes on every item you took with you when you went on vacation you'd be paying out for every scrap of clothing on your back!
she might have a residence in america but if israel is her home country and she claims citizenship there then they could hit her with duty taxes for bringing it in. if she's just a tourist then their taxing her makes no sense.
I've traveled to europe and back twice and canada once so far with my ipad. never paid taxes on it once. thank god.
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