AES replaced previous export and exit systems Complex, ECS2, ECS2BRD and OMF to bring export formalities into line with the requirements of the UCC. The system was introduced on 1 October 2023.
A company can transmit data through X-tee. Files can be found on page "Teenuste tehniline info" (Technical information of services)".
The import customs declaration processing system Impulss is intended for submitting and processing the data of import customs declarations. The system is operational from 1 July 2021.
In Impulss, the following can be submitted to customs:
- standard declaration data,
- simplified declaration data and data of a supplementary declaration of simplified declaration,
- data of a supplementary declaration of entry in the declarant’s records,
- presentation notification data,
- requests for amending and invalidating a customs declaration (including duty drawback request).
Customs declaration data can be submitted before the goods can be presented or at the same time as the goods are presented.
Centralised clearance for import allows to submit declarations and present goods in different EU Member States.
The Union Customs Code, which entered into force in 2016, lays down the obligation of electronic data exchange and the storage of data between economic operators and customs. Common data requirements were also determined for the submission of customs declarations. The Estonian Tax and Customs Board will introduce new data requirements on import customs declarations on 1 July 2021.
Different data requirements are used to submit the data of import customs declarations. The requirements depend on the customs procedure, the cost of goods and/or the quantity of goods.
The following data requirements (profiles) are used:
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free circulation and special procedures (temporary admission, end-use, inward processing, storage in customs warehouses):
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H1 – Release for free circulation (procedures 01, 07, 40, 42, 43, 45, 46, 48, 61, 63, 68) and End-use (procedure 44)
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H2 – Declaration for customs warehousing (procedure 71)
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H3 – Declaration for temporary admission (procedure 53)
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H4 – Declaration for inward processing (procedure 51)
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different data requirements:
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H5 – Declaration for the introduction of goods in the context of trade with special fiscal territories (procedures 40, 42, 61, 63, 95, 96)
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H6 – Postal operator’s declaration for release for free circulation (procedures 01, 07, 40)
Conditions for declaration:
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value of the consignment up to 1000 euros,
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goods are not subject to prohibitions or restrictions.
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H7 – Declaration for release for free circulation for consignments of a value not exceeding 150 euros (procedure 4000)
Conditions for declaration:-
value of the consignment up to 150 euros,
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goods are not subject to prohibitions or restrictions.
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simplified declaration:
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I1A – Simplified declaration based on authorisation (procedures 01, 07, 40, 42, 43, 44, 45, 46, 48, 51, 53, 61, 63, 68).
Conditions for declaration:
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certain data and supporting documents may be missing on the simplified declaration if the authorisation for simplified declaration allows it. Missing data must be provided by means of a supplementary declaration.
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if the value of the consignment does not exceed 1000 euros and the quantity does not exceed 1000 kg, the obligation to submit a supplementary declaration may be waived, in which case the obligation to submit data and supporting documents may not be waived.
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I1B – Simplified declaration without prior authorisation (procedures 01, 07, 40, 42, 43, 44, 45, 46, 48, 51, 53, 61, 63, 68).
Conditions for declaration:
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certain supporting documents may be missing from the simplified customs declaration. The missing supporting documents must be submitted by means of a supplementary declaration.
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if the value of the consignment does not exceed 1000 euros and the quantity does not exceed 1000 kg, the obligation to submit a supplementary declaration may be waived, in which case the obligation to submit supporting documents may not be waived.
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presentation notification:
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I2 – Presentation notification (notification of the arrival of goods, where the customs declaration data has been submitted before the goods could be presented).
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I2A – Presentation notification in case of entry in the declarant's records.
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If you have earlier had separate access permissions for the use of the Complex system, you are not automatically granted the permission to use the import customs declaration (Impulss).
The quickest solution is that the board member of the company represented should add an access permission for using the Impulss system to you in the e-services environment e-MTA. It may be the customs services package that covers both the permission to insert an import customs declaration and access to reports, or a new separate access permission: either IMPULSS_CUSTOMER (submission of data in the import customs declarations processing system Impulss) or REPORTING_CUSTOMER (the use of data inquiry application (REPORTING)).
The users of the e-MTA who have the customs services package automatically receive the permission to use the Impulss system.
Technical information can be found on page "Teenuste tehniline info" (Technical information of services)".
A company can transmit customs declarations data through X-tee. Instructions and files can be found on page "Teenuste tehniline info" (Technical information of services)".
The ECS was replaced by the Automated Export System (AES) on 1 October 2023.
Data submitted to the ECS can still be viewed there.
Instructions and X-tee files can be found on page "Technical information of services".
Submission of the data concerning the transit procedure and the data of the TIR Carnets to the New Computerised Transit System (NCTS) is mandatory. A person who is lodging the data may choose whether to lodge a transit declaration as a summary declaration, or to lodge either an entry or exit summary declaration in addition to the transit declaration.
The data of a transit declaration or of a TIR Carnet may be used as an entry or exit summary declaration provided that the following conditions are met:
- the goods are brought into or out of the customs territory of the European Union under the transit procedure;
- transit data are exchanged by use of information technology via computer network;
- submitted information includes the required data specified in Annex 9 of Commission Delegated Regulation (EU) 2016/341.
The transit declaration must be lodged by a holder of the transit procedure or holder of the TIR Carnet. Customs clearance of TIR transport on paper will continue in accordance with the requirements of the TIR Convention. Economic operators can lodge transit declarations, including in the role of summary declarations, electronically by use of the web based system NCTS of the Estonian Tax and Customs Board, after having applied for the right to use this system with ETCB, or via the information system of an economic operator if there is a machine-to-machine interface between the information systems of the Estonian Tax and Customs Board and of the economic operator.
The transit declaration with security and safety data (i.e. transit declaration in the role of the summary declaration) is presented at the border customs office of entry into and out of the customs territory if the transit procedure is not preceded by an export customs procedure. Security and safety data are not provided for the transit of goods from a place of temporary storage and/or customs warehouse to another EU Member State (including Switzerland, Norway, Island).
NCTS6 technical specifications can be found on page "Technical information of services".
Through the CDS Trader Portal portal, the economic operators are able to lodge applications, to monitor the status of their application, to carry out any follow up task (e.g. amendment), to have an overview of the decisions granted or the decisions being processed and to manage their granted decisions.
The access to the EU Trader Portal of CDS is validated and managed through the Uniform User Management and Digital Signature System (UUM&DS).
Fuel storage accounts or fuel processing accounts must be kept in the stock records and reporting database (in Estonian laoarvestuse ja -aruandluse andmekogu, LAAK) on the basis of § 259 of the Taxation Act coming into force from 1 February 2019.
The following persons shall be obliged to show the maintenance of records on fuel in real time:
- keepers of temporary storage premises
- customs warehouse keepers
- persons holding an authorisation for carrying out activities in free zones
- persons holding an authorisation for the inward processing procedure
- excise warehouse keepers
- tax warehouse keepers
- providers of fuel storage services
In addition, the database LAAK concerns also persons related to the storage of goods other than fuel (keepers of temporary storage premises, customs warehouse keepers, tax warehouse keepers and persons holding an authorisation for carrying out activities in free zones) who, depending on their readiness, but no later than 1 December 2019, shall submit consolidated reports on stock accounting into the database LAAK instead of the system MIKO (the reporting of nonmonetary liabilities) valid today within the Estonian Tax and Customs Board.
For delegating the LAAK rights, the following steps need to be taken:
- the member of the management board has to enter the e-services environment e-MTA as a representative and select Settings – Access permissions;
- select Access permissions of representatives from the drop-down menu and press the button New access permission on the opened page;
- select the person to whom you wish to grant access permissions: enter the personal identification code or registry code, press the button Search; when the person has been found, press the button Next and insert the start and end date of the permissions;
- select Separate permissions, find permissions using the search term LAAK, select the required permissions and press the button Add.
The NES (National Entry System) application for entry formalities aims to strengthen the pre-arrival safety and security of goods entering the EU by implementing the new UCC requirements for the lodging and processing of entry summary declarations.
Data on goods (summary declaration) is usually provided only by economic operators who are in the role of a carrier or their representatives.
The overall NES programme consists of three major development phases:
- Development phase I: handling of postal and express consignments transported by air — 2021;
- Development phase II: handling of all goods transported by air — in the European Union 1 March 2023; Estonia will adopt 2 October 2023;
- Development phase III: handling of goods transported by road, maritime and rail transport — 3 June 2024.
More information on NES (ICS2) can be found on the ICS2 website of the EU.
Funds from the European Regional Development Fund have been used for the development of the entry formalities system and the e-service is developed by the software company Nortal AS.
NES is a Member State-specific application:
- which receives entry summary declarations submitted through the CR (central repository) of the European Commission;
- allows to submit presentation notifications upon arrival of goods in Estonia;
- allows to submit data over data exchange layer X-tee, via user interface or by uploading a file.
Option to re-use data submitted to customs during entry formalities in subsequent customs procedures will also become available.
As of 15 March 2021, NES receives summary declarations for postal and express consignments lodged by carriers through the European Commission’s central information system CR (Common Repository).
As of 1 July 2021, opportunity to submit temporary storage declaration (ALD) was added to NES to allow goods to be placed in temporary storage.
In NES, data can be submitted using machine-to-machine interface via data exchange layer X-tee. For this purpose, company’s information system must be integrated with the information system of the Estonian Tax and Customs Board.
In order to open the X-tee service, company must successfully pass tests in the training environment of the Estonian Tax and Customs Board.
After testing, we will conclude a written agreement with your company regarding data exchange in the NES application via X-tee and open the service in the e-services environment e-MTA.
October 2024
On 16 October 2024, the new goods manifest functionality of NES was launched.
In the case of a manifest, there is an expectation that the data will be provided before the arrival of the goods, it is always mandatory to indicate the customs status of the goods on the manifest. The new document type can be referenced from other customs systems using the document type N785. Data can be submitted in the user interface, with an XML file, or over X-tee.
The possibility to lodge presentation notifications upon arrival of a container, i.e. at container level, was added.
The automatic deletion of draft temporary storage declarations or manifests older than 30 days has been realised in NES.
June 2024
On 1 June 2024 we are installing a NES update with which we introduce an improvement for receiving and processing entry summary declarations for types of means of transport that were added with the third development phase of the ICS2 system. The possibility to download temporary storage declaration XML files is added.
May 2024
We added updated NES X-tee documentation to our website. We harmonised the X-tee specifications with those of other customs information systems.
