In the Gaza Strip, the governing authority Hamas developed a sophisticated network of military tunnels. The tunnel system branches beneath many Gazan towns and cities, such as Khan Yunis, Jabalia and the Shati refugee camp. The internal tunnels, running some dozens of kilometres within the Gaza Strip, have several functions. Hamas uses the tunnels to hide its arsenal of rocketry underground, to facilitate communication, to permit munition stocks to be hidden and to conceal militants, making detection from the air difficult. Hamas leader Khalid Meshal has said in an interview with Vanity Fair that their tunnel system is a defensive structure designed to place obstacles against Israel's powerful military arsenal, to protect its people, and engage in counter-strikes against the IDF when Gaza is attacked, and that it has never caused the death of civilians, being safer than their system of unguidable missiles which are not intended to threaten civilians but strike indiscriminately.
The cross-border tunnels were used in the capture of Gilad Shalit in 2006, and multiple times during the 2014 conflict. Destroying the tunnels was a primary objective of Israeli forces in the 2014 Israel–Gaza conflict. The IDF reported that it "neutralized" 32 tunnels, fourteen of which crossed into Israel. On at least four occasions during the conflict, Palestinian militants crossing the border through the tunnels engaged in combat with Israeli soldiers. In practice, only Israeli military targets have successfully been attacked through them. The UNHRC Commission of Inquiry on the Gaza Conflict found "the tunnels were only used to conduct attacks directed at IDF positions in Israel in the vicinity of the Green Line, which are legitimate military targets." Israeli officials condemned the UNHRC report.
The UN Commission of Inquiry found the tunnels "caused great anxiety among Israelis that the tunnels might be used to attack civilians."Ihab al-Ghussein, spokesman for the Hamas-run interior ministry, describes the tunnels as an exercise of Gaza's "right to protect itself."
Israeli officials reported four "incidents in which members of Palestinian armed groups emerged from tunnel exits located between 1.1 and 4.7 km from civilian homes." The Israeli government refers to cross-border tunnels as "attack tunnels" or "terror tunnels." According to Israel, the tunnels enabled the launch of rockets by remote control, and were intended to facilitate hostage-taking and mass-casualty attacks.