Overview of the Estonian customs system

You will have to deal with customs if you are engaged in exporting goods to or importing goods from non-Community countries (outside of the European Union). In Estonia, the Tax and Customs Board is in charge of implementing and enforcing customs regulations. In implementing and enforcing customs regulations, you will have to know and adhere fully to formalities and instructions for fulfilling them.

European Community customs space

Customs regulations apply only in the case of trade between countries in the EU and non-Community countries (third countries). If you are trading with Germany, Italy or Finland, you need not pay duties on goods, but this is a requirement when trading with Russia, all of Asia, Africa and other countries in the region. In addition to that, in exceptional cases, customs regulations also apply to trade between certain parts of certain territories (e.g. Åland Islands, the Canary Islands, the Channel Islands, French overseas departments and French overseas territories).

Customs duty and other taxes and duties collected on imports

You will need to pay a customs duty on goods during customs formalities when importing goods into free circulation. The amount depends on the type of the goods, country of origin and the quantity. Besides customs duties, you will need to pay VAT and, for some goods, an excise duty: alcohol, tobacco, motor fuel).

Import customs procedures

Goods imported to the territory of the European Union (including Estonia) must clear customs when they arrive. The goods will be under customs inspection until the customs status is determined for the goods. In the case of non-Community goods, the customs status of the goods will change or the goods will be placed in a free zone or warehouse, re-exported or destroyed.

Goods imported to a customs territory must be declared to customs. The goods will then be assigned a customs-approved treatment. Possible customs procedures for non-Community goods are permitting goods into free circulation, customs warehousing, inward processing, processing under customs control or temporary import. It is also possible that non-Community goods will be placed in a free zone or free warehouse, re-export of goods from the Community customs territory, destruction of goods or abandonment of goods to the state.

Export customs procedures

Export or outward processing are possible customs procedures in the case of export from the Community. Detailed information about customs procedures in the case of export Declaring goods When goods are sent to customs procedures, you must submit a filled-out customs declaration. To fill out and submit the declaration, read the instructions for filling out the declaration. Instructions on how to fill in customs declaration Submission of the customs declaration will take place electronically through e-Tax and Customs Board/e-customs. You will first need to apply for e-customs user privileges. Read about how to apply for e-customs/e-Tax and Customs Board user privileges. If you lack an overview of customs regulations, customs formalities can be time-consuming. A reasonable option is to use the services of customs agencies certified by the Tax and Customs Board.

Last amended: 30-01-2017 13:30 | Compiled by: Estonian Tax and Customs Board