Israeli aircraft has attacked a target in the southern Gaza Strip, the army said, and also closed the goods crossing between the Palestinian enclave and the Jewish state.
"The Hamas terror organisation is accountable for all activity in and from the Gaza Strip," it said.
Palestinian security sources in Gaza said nobody was wounded in the Israeli strike.
A defence ministry spokeswoman would say only that the rare move came following "security assessments".
Cross-border violence between Israel and Gaza has increased since US President Donald Trump's December 6 decision to recognise Jerusalem as the capital of Israel, a move that has angered Palestinians who see the city as the capital of their future state.
Dozens of projectiles from Gaza have since targeted southern Israel, and 16 Palestinians were killed by Israeli forces, 14 in clashes and two in a retaliatory air strike on Gaza.