The Israeli tank and aircraft attacked several Hamas military posts in the northern Gaza Strip on Tuesday in response to missile attacks, according to the press release of the Israel Defense Force.
He said that, based on intelligence, the Israeli army believed the tunnel belonged to Hamas, the militant organization that runs Gaza.
In late October, the IDF destroyed a cross-border Palestinian Islamic Jihad (PIJ) attack tunnel, killing 12 including two senior Islamic Jihad commanders and two Hamas members.
The deaths came amid tensions between Palestinians and Israeli forces following United States President Donald Trump announced he would move the U.S. embassy in Israel to Jerusalem and recognised the city as Israel's capital.
"Contrary to Palestinian reports. the IDF (Israel Defence Forces) did not attack in the northern Gaza Strip", the IDF said in a statement, denying any involvement, as cited by Reuters.
The IDF and IAF bombed Hamas targets in response to rockets fired at Israeli cities.
Lt. Col. Jonathan Conricus, a military spokesman, told reporters that Israel had used a new set of "tools" developed since a 2014 war with Hamas in order to destroy the tunnel. The rocket was intercepted by an Iron Dome anti-missile battery.
A day before, Israel had announced a massive attack targeting Hamas positions in the southern Gaza Strip.
While tensions are high on the border with Gaza, the IDF estimates that Hamas is not seeking to escalate the situation and engage in a full-blown armed conflict with Israel, at this time. At least ten terrorists were injured, of which two were killed.
Four other Gazans, including two Hamas militants, have died since the announcement last Wednesday.