Special to WorldTribune.com

JERUSALEM — Israel has determined that Hamas was using shipments of cement and other building material to restore its attack tunnel network in the Gaza Strip.

Officials said the military has assessed that Hamas was diverting building material meant for civilian reconstruction to repair attack tunnels damaged by the Israeli military during the 50-day war in July and August 2014. They said Hamas was seizing more than 20 percent of cement and steel approved by Israel under a United Nations-led campaign to repair or rebuild 60,000 Gazan homes.

“They [Hamas] are operating with impunity and destroying the spirit of the humanitarian effort,” an official said. “The international community knows this but is choosing to look away.”

Under pressure from the United States, Israel allowed the renewal of cement and steel shipments to the Gaza Strip in October 2014. But the officials said that despite pledges by the international community that the Palestinian Authority would take charge, Hamas quickly gained control over the flow of building material. Hamas was also imposing taxes on cement despite PA opposition.

“There is virtually no presence of the PA in Gaza, which means that Hamas is calling all the shots,” the official said.

The Israeli military said up to 32 tunnels were damaged or destroyed during the war in mid-2014. They included tunnels that penetrated several kilometers into Israel and were meant for attacks on Jewish communities.

On Dec. 19, Israel state radio said a majority of construction material was being used for Gaza reconstruction. The radio, quoting Palestinian sources, said an unspecified portion was seized by Hamas for its military wing.

Officials said the restoration of the Hamas tunnel network marked efforts to prepare for another war with Israel. They said Hamas, which appointed commanders for southern Gaza, was using steel shipments to build missiles and rockets, some of them with a range of more than 100 kilometers.

“Hamas has received aid from Iran on the basis that it rebuild its [Hamas] military as soon as possible,” another official said.

On Dec. 19, an Al Qaida-aligned militia was said to have fired a rocket into Israel. The Israel Air Force responded by destroying a cement factory in the southern Gaza Strip used to rebuild the Hamas tunnels. On Dec. 22, Hamas fired three rockets into Israel.

“Hamas bears the responsibility for any escalation,” Prime Minister Benjamin Netanyahu said on Dec. 20.

  Hamas said using cement, steel from UN aid to repair attack tunnels, WorldTribune.com