On 2 August 2010, United Nations Secretary-General Ban Ki-moon announced that the U.N. would conduct an investigation of the incident. Geoffrey Palmer, former Prime Minister of New Zealand, presided over the committee.[257][258] The four-member panel also included Álvaro Uribe, outgoing Colombian president, as vice chair, and one representative each from Israel and Turkey. The panel started its work on 10 August 2010. The terms of reference for the 'method of work' of the inquiry were given by Ban Ki Moon they are outlined in the report as follows: "The Panel is not a court. It was not asked to make determinations of the legal issues or to adjudicate on liability ... The Panel was required to obtain its information from the two nations primarily involved in its inquiry, Turkey and Israel, and other affected States ... the limitation is important. It means that the Panel cannot make definitive findings either of fact or law. The information for the Panel's work came primarily through its interactions with the Points of Contact designated by Israel and Turkey."[259] In a statement, Israel's prime minister, Benjamin Netanyahu, said the country had nothing to hide and that it was in its interest that the truth of the events come to light throughout the world.[260]
The report was published on 2 September 2011[261][262] after being delayed, reportedly to allow Israel and Turkey to continue reconciliation talks.[263] The commission determined Israel's blockade of the Gaza Strip to be legal,[264] but stated that the "decision to board the vessels with such substantial force at a great distance from the blockade zone and with no final warning immediately prior to the boarding was excessive and unreasonable." The commission questioned the motivations of the Flotilla stating that "There exist serious questions about the conduct, true nature and objectives of the flotilla organizers, particularly IHH".[265] The commission recognized that the IDF were met with "organized and violent resistance from a group of passengers" upon boarding the vessel and therefore force was necessary for purposes of self-defense,[266] but stated that "the loss of life and injuries resulting from the use of force by Israeli forces during the take-over of the Mavi Marmara was unacceptable".[5]
Of those killed, the report noted, "no evidence has been provided to establish that any of the deceased were armed with lethal weapons". It further noted that "at least one of those killed, Furkan Dogan, was shot at extremely close range. Mr. Dogan sustained wounds to the face, back of the skull, back and left leg. That suggests he may already have been lying wounded when the fatal shot was delivered, as suggested by witness accounts to that effect."[267] The lack of satisfactory explanation was pointed out:
"Forensic evidence showing that most of the deceased were shot multiple times, including in the back, or at close range has not been adequately accounted for in the material presented by Israel."[268]
In regards to the Gaza blockade, the commission writes:
"Israel faces a real threat to its security from militant groups in Gaza...The naval blockade was imposed as a legitimate security measure in order to prevent weapons from entering Gaza by sea and its implementation complied with the requirements of international law."[266]
The report was also critical of the flotilla, describing it as "reckless". Turkey was criticized as well for not doing more to persuade flotilla participants to avoid armed conflict with Israeli soldiers.[266] Finally, the report presented the following as rapprochement, i.e., for the re-establishment of cordial relations between Turkey and Israel:
"An appropriate statement of regret should be made by Israel in respect of the incident in light of its consequences. Israel should offer payment for the benefit of the deceased and injured victims and their families...Turkey and Israel should resume full diplomatic relations..."
Israel's ambassador to the U.S., Michael Oren, said "We think it was a fair and balanced report", and that Israel would not apologize to Turkey.[269] The Israeli Prime Minister's Office stated that Israel has adopted the report, except for its conclusions regarding the use of force in the flotilla raid.[270] Turkey criticized the report for accepting Israel's blockade as legal, and Turkey's president Abdullah Gul said his country considered the report "null and void".[271] Turkish Foreign Minister Ahmed Davutoglu said the UN hadn't endorsed the Palmer report and that Turkey was going to challenge the legality of the blockade in the International Court of Justice.[272]