Export

If the goods are subject to sanctions, it is not allowed to declare the goods for (re-)exportation orally or by conduct.

The Union Customs Code (UCC) and its Delegated Regulation (EU) 2015/2446 provide for the possibility, subject to certain conditions, of declaring goods at the customs office of exit by means of an act (including presentation of the goods, crossing the border, etc.). Therefore, we would like to draw attention to the need to check the application of sanctions regardless of how the goods are declared for (re-)export to Russia or Belarus. The person who carries out the act (including postal operator, courier company, etc.) is deemed to be the declarant when declaring goods by the means of an act. In accordance with Article 142 of the Delegated Regulation (EU) 2015/2446, it is prohibited to declare goods orally or by conduct where the goods to be declared are subject to prohibitions or restrictions. Where the export of goods subject to prohibitions is permitted under the conditions laid down in the legislation imposing sanctions, a written customs declaration must be lodged to customs authorities, accompanied by an authorisation permitting the export.

The following prohibitions in particular are concerned

• Article 3h (1) of Council Regulation No 833/2014 (amended by Regulation 2022/428), prohibits the sale, supply, transfer or export, directly or indirectly, of luxury goods as listed in Annex XVIII, to any natural or legal person, entity or body in Russia or for use in Russia. In accordance with the second paragraph of that article, the prohibition applies to luxury goods listed in Annex XVIII insofar as their value exceeds 300 euros per item, unless otherwise specified in the Annex.
• Article 2 of Council Regulation 833/2014 prohibits the sale, supply, transfer or export, directly or indirectly, of dual-use goods and technology, whether or not originating in the Union, to any natural or legal person, entity or body in Russia or for use in Russia, if those items are or may be intended, in their entirety or in part, for military use or for a military end-user. Where the end-user is the Russian military, any dual-use goods and technology procured by it shall be deemed to be for military use.

If you assess that the goods that you want to (re-)export are not subject to sanctions, we recommend submitting a written customs declaration for them.
 
Please note that, pursuant to Article 158(3) of the UCC, goods declared for export are subject to customs supervision from the time when the export declaration is lodged until exit from the customs territory, so it imposes restrictions on the conduct of operations and transactions. If you wish to use the goods declared for export but in respect of which an exit ban has been found in another than the prohibited manner, you must submit your proposal to the customs authorities within a reasonable time limit. Pursuant to Article 198(1)(b)(iv) of the UCC, the customs authorities are to take all necessary measures in respect of the goods, including confiscating and selling or destroying the goods where the goods cannot be released because they are subject to prohibitions or restrictions. Article 197 of the UCC provides that the costs of destroying goods are to be borne by the holder of the goods.

In addition to import and export sanctions, declarants undertake to check whether the delivery of goods is subject to financial sanctions imposed on certain persons and businesses

Examples

Example 1

A person wishes to send a wristwatch worth 500 euros to another private person in Russia by courier. The courier company receiving the goods for transport will check whether wristwatches are on the list of prohibited goods. After finding that dispatch is prohibited, refuses to accept the goods by reference to the relevant Union legislation.

Example 2

A person wishes to send a wristwatch worth 299 euros to another private person in Russia by courier. The courier company receiving the goods for transport will check whether wristwatches are on the list of prohibited goods. After finding that dispatch is prohibited from 300 euros per item, but suspecting that the value of the goods may be higher, informs the exporter of the need for a written customs declaration, the release of which by customs authorities is the authorisation for the export of goods.

Example 3

A person wishes to send luxury goods worth 500 euros to another private person in Russia by courier. The courier company receiving the goods for transport does not find that the dispatch of those goods is prohibited. In order to ensure that the restrictions imposed are not violated, an export declaration is lodged to customs authorities, the release of which by the customs authorities is the authorisation for the export of goods.

Example 4

An e-shop sells goods with a value of less than 1000 euros located in Europe to a person in Russia and the goods are delivered by post/courier. The company checks that the goods are not subject to sanctions (e.g. dual-use goods, prohibited luxury goods) and ensures that the export declaration is lodged.

The customs office at which the export declaration is lodged is called the customs office of export. The export declaration is normally lodged at the customs office (customs point) competent for the place where the exporter is established, where the goods are packed or loaded for export.

Exceptions

• In the case of container transport, the place of loading is deemed the place where the goods are loaded into the container, not the place where the container is loaded onto the vessel.
• In the case of subcontracting, the export declaration may be lodged at the customs office where the subcontractor is established.

For duly substantiated reasons, the export declaration may also be lodged at another competent customs office. The export declaration may also be lodged at the customs office of exit, provided that the goods are not subject to prohibitions or restrictions and the value of the consignment does not exceed 3,000 euros.

It is not necessary to lodge an electronic declaration and the goods are declared orally (notifying the customs officer) or by any other procedure (e.g. passing the green corridor) at the customs office of exit for the following goods:

• goods of a non-commercial nature (goods in a traveller’s luggage, for personal consumption or gifts); or
• goods of a commercial nature, provided that they do not exceed either 1,000 euros in value or 1,000 kg in net mass; or
• means of transport registered in the customs territory of the Union which are intended to be reimported; or
• other goods named in Article 137 of DA (e.g. exported domesticated animals).

Erandiks on posti- ja kullersaadetised:

a) postisaadetises sisalduv kaup väärtusega kuni 1000 eurot loetakse ekspordiks deklareerituks siis, kui see viiakse liidu tolliterritooriumilt välja (DA art 141 lg 4);

b) kullersaadetises sisalduv kaup väärtusega kuni 1000 eurot loetakse ekspordiks deklareerituks siis, kui see esitatakse väljumistolliasutusele, tingimusel et veodokumendis ja/või arvel olevad andmed on tollile esitatud väljumise ülddeklaratsioonil (DA art 141 lg 4a).

Where the above-mentioned goods require the presentation of an export licence or special authorisation, it is necessary to draw up an electronic customs declaration.

An electronic export declaration is submitted to the Automated Export System (AES).

Time-limits for the lodging of declarations are provided for in Article 244 of DA (e.g. in the case of road traffic, at the latest one hour before the goods are to leave the customs territory of the Union; in the case of maritime traffic for containerised cargo movements at the latest 24 hours before the goods are loaded onto the vessel).

Paper-based supporting documents are submitted at the request of the customs.

Export licences, special authorisations and documents certifying origin shall be submitted to the customs authorities for verification and confirmation within two weeks; the acceptance number of the customs declaration shall be entered on the documents submitted. Where the legislation providing for special authorisations or export licences specifies another time limit, the latter must be complied with.

Upon the release of goods, the Export Accompanying Document is printed out from the system AES and presented at the customs office of exit or at the customs office of departure of the transit.

Export formalities are completed at the customs office of exit.

• The customs office of exit is in principle the last customs office before the goods exit the customs territory of the Union (road border customs office, airport; the port at which goods depart on non-scheduled vessel, regardless of whether the vessel crosses another port of a Member State on its way to a third country, e.g. if a ship departing from Muuga also stops in Antwerp before heading towards the USA, the customs office of exit is Muuga).
• Where the export is followed by transit, the customs office of exit is the office of departure of the transit (except for the goods temporarily exempted from excise duty).
• Upon request, the customs office of exit is the customs office in whose area transport operations are commenced under a single transport contract, i.e. a railway, postal, air or shipping company takes over the goods for exit from the customs territory of the Union under a single transport contract (except for the goods temporarily exempt from excise duty).

Where goods are taken to the customs office of exit, a paper printout of EAD (generally in the case of road and rail transport) or an electronic arrival notification (generally in the case of sea and air transport) shall be submitted to the customs authorities.

At the customs office of exit, the customs records the exit of the goods from the customs territory of the Union in the export control system (ECS), the declaration receives the entry ‘exported’ in the Complex system. If the ECS is not functioning at the customs office of exit, the customs makes an endorsement on EAD.

If, after the departure of the goods, the declaration has not received the entry ‘Exported’, the exporter or declarant may request the customs office of export to confirm the departure. The exporter or declarant have to present the supporting documents certifying the departure bearing the date of departure of the goods at the customs office of exit. If within 90 days of the date of release of the goods for the export procedure the declaration has not received the entry "Exported", the customs will start the enquiry procedure (see the instruction "Request for the export that has not exited").

Where, after a period of 150 days from the date of release of the goods for the export procedure, the customs office of export has received neither information on the exit of the goods nor evidence that the goods have left the customs territory of the Union, that office may invalidate the declaration concerned (Article 248 (2) of DA).

• Export by part-consignments
  If the goods are moved to the customs office of exit as a single consignment, but for certain reasons (such as a change in the contract or an unexpected special arrangement between the parties of the export transaction) the goods leave in more than one consignment, the customs office of exit should be informed.

• Part-consignment through the same customs office of exit
  Where goods exit by part-consignments through the same customs office of exit, the customs office of exit must check the actual exit of the goods and record the exit of the goods in the export control system ECS once all the consignments have exited.
• Part consignment through different customs offices of exit
  Where goods xit by part-consignments through different customs offices of exit, the declarant has to submit a reasoned request to the customs office of exit where the goods were originally presented to confirm the copies of the Export Accompanying Document (EAD). One copy (the entry ‘PART-CONSIGNMENT’, the stamp of the customs office, the date, imprint of the official's seal and the official's signature) must be confirmed for each part-consignment, which is presented when the part-consignment exits through different customs offices of exit.
• The tasks of customs authorities in the case of a part-consignment
  At each customs office of exit an endorsement on the exit of the part- consignment is made and returned to the customs office of exit where the whole consignment was originally presented. The customs office of exit to which the whole consignment was originally presented record the exit of the goods in the ECS once all the consignments have departed.
• The tasks of customers in the case of a part-consignment
  If part-consignments exit by air or maritime transport, the customer records the pre-consignments in the System of Outward Manifests (OMF) according to ECS II and OMF user manual. If all the goods declared have not been exported within 150 days after the release of the goods, the customer will inform the customs office of exit, where the departure will be recorded for the quantity actually departed.

More information can be found in the instructions "Specificities of customs clearance of excise goods" (in Estonian).

If the goods released for export are not taken out of the territory of the Union, an exporter or declarant will immediately submit a request to the customs office of export for the cancellation of the customs declaration. If the goods released for export are not taken out of the customs territory of the Union within 150 days, the customs will invalidate the export declaration.

Where the difference between the quantities declared for export and the quantities actually exited is more than 1000 kg or 1000 euros, a request for the amendment of the export declaration must be submitted to the customs office of export in accordance with § 35 of the Customs Act and the Regulation of the Minister of Finance No. 37 of 19 June 2017 "Specific instructions for the submission of a customs declaration and for the submission of an application for amendment and revocation"'.

Where a TIR transport that took place after export is cancelled, the goods must be placed in a customs warehouse, temporary storage or a free zone. The export declaration will be invalidated: the request for cancellation will be submitted by the Complex company with the pdf document cancelled with the customs mark and the justification for the cancellation will be included.

The declarant has the following two options for further export.

• To export the goods (1000, 2100, 2200, 2300), it is necessary to submit a document certifying the customs status of the goods as a supportive document of the customs declaration and a new export declaration to the Complex system. Goods in a free zone, customs warehouse and the place of temporary storage may be moved elsewhere in the customs territory upon presentation of a document certifying the customs status.
• The re-export of goods from customs warehouses, free zones, or temporary storage without a proof of the customs status of the Union.

If a single transport contract following export (rail, air and sea transport) is amended to terminate the carriage in the EU, the customs office of export must be notified by e-mail to [email protected]. The notification has to include the transport contract number, export declaration MRN and information on what is intended to do with the goods declared for export. If the goods remain in the EU, a request for cancellation of the export declaration must be submitted to the customs authorities. If the goods exit under another transport contract, the number of the new transport contract must be communicated to the customs.

The special territories of the Union are regions which are part of the customs territory of the Union but are not part of a VAT or excise territory.

When the goods are conveyed to the special territories, it is required to submit an export declaration (type "CO"). The special territories are: Åland Islands, the Canary Islands, French overseas departments and territories (Guadeloupe, Guiana, Martinique, Reunion and Mayotte) and Mount Athos in Greece.

If the goods are conveyed to the special territory:

• by road transport, on board regular line ships (list of regular line ships) or by plane, the goods must be transported under the internal transit procedure.
  For example, the goods are delivered by a regular line ship directly from Estonia to Åland. The export is declared in Estonia, the transit procedure is opened and the export is automatically closed when the transit reaches its destination and is terminated there.
• by air, then the goods must be transported under the internal transit procedure. For internal transit to special territories, the entry "T2F" is made when a T2F declaration or an electronic transport document (ETD authorisation) is used as a transit declaration.
  For example, goods from Estonia are delivered directly to Tenerife by air. The export is declared in Estonia, the transit procedure is opened and the export is automatically closed when the transit reaches its destination and is terminated there. Or, if ETD is used, the export is declared in Estonia and discharged at the customs office in the airport area where the goods are loaded onto an aircraft.
• by non-scheduled ships, the transit procedure is not used.
  For example, from Estonia, the goods are transported by road to the port of Hamburg and from there by a non-scheduled ship to Tenerife. Export is opened in Estonia and closed in Hamburg. At the place of destination, the status of the goods can be certified by T2LF document or status manifest. Read more in "Customs status".

When dispatching goods to territories not included in the customs territory of the Union (see column 4 "Customs territory" in the list of the EU territories), it is required to submit an export declaration (declaration type "EX").

When dispatching the goods to Andorra it is required to submit an export declaration (declaration type "EX"). In addition to export, the industrial goods in Groups 25 to 97 are subject to the internal transit procedure T2.

When dispatching the goods to San Marino, it is required to submit an export declaration (declaration type "EX"). In addition to exports, all groups of goods (1–97) are subject to the internal transit procedure T2.

Non-Union goods move to Andorra and San Marino under the external transit T1. The T1 procedure is also used for exports with agricultural refunds.

Licences are used for trade in agricultural products with countries outside the European Union. The licences enable customs authorities to collect data on imports and exports and administer import tariff quotas. In Estonia, the issue of licences and the import tariff quota system is administered by the Agricultural Registers and Information Board (ARIB).

In order to import or export agricultural products, an economic operator has to submit a valid product licence to the Tax and Customs Board when declaring goods. Licences are not required if the quantities exported or imported are small (the quantity depends on the type of product, e.g. for the import of rice it is 1000 kg).

Licences give a holder the right and obligation to import or export the products/goods on the licence during the period of validity in the prescribed amounts.

The goods which require a licence on import:

• rice
• seeds
• flax and hemp
• ethyl alcohol of agricultural origin 

The goods which require a licence on export:

• rice

The customs confirm to the declarant or the exporter the exit of the goods in accordance with Article 334 of Implementing Regulation (EU) 2015/2447. Upon export or import of the products covered by the licence, the AGRIM or Agrex licence must be submitted to the Tax and Customs Board together with a declaration. The Tax and Customs Board will write off the use of the licence.

The declarant/exporter must submit to the ARIB: printout of the history page of the ECS2 or ECS2BRD system, where the status of the customs declaration is “exported” and message 518 is visible, and the printout of EAD/customs declaration with a continuation sheet showing the licence number. The customs authorities mark an endorsement to the printouts by adding the imprint of the stamp of the customs office, date and signature.

More information can be obtained from the Agricultural Registers and Information Board: https://www.pria.ee.

Legal acts

Commission Delegated Regulation (EU) 2016/1237
Commission Implementing Regulation (EU) 2016/1239
European Union Common Agricultural Policy Implementation Act

The single transport contract, which serves as the basis for the completion of customs export formalities, may also be submitted electronically (sending of a copy by e-mail or uploading it in the field of supporting documents in the AES) to the customs authorities (the customs office competent at the place where the goods are taken over by a railway company for export from the customs territory of the Union under a single transport contract). The details of presentation of a transport contract electronically are agreed upon between the customer and the customs authority (e-mail address, etc.).

The customs authority records the exit of the goods from the customs territory of the Union in the AES when they have received a transport contract or a copy thereof confirmed by an imprint of the railway company’s stamp (SMGS field 26) and bearing the MRN number of the customs declaration of export. If the MRN number of the export declaration is not available in the AES system, the EAD (export accompanying document) or the customs declaration on which the customs authority enters an endorsement of exit (stamp, signature) are submitted on paper or by e-mail.

The declarant/exporter submits a printout of the history page of the AES system to the railway company, where the status of the customs declaration is “Exported”, or an EAD/custom declaration with the exit endorsement (replaces the imprint of customs stamp “EKSPORT” on the transport contract).

• Return of goods to a non-EU country

  If the goods have arrived in Estonia from a non-EU country and after the free circulation of the goods it has become apparent that the goods need to be returned to the consignor in the third country, customs export formalities must be carried out and the export declaration submitted.
  More information can be found under the subheading “Activities related to the export of goods”.
  
  Only if you have submitted an export declaration can you request the invalidation of a previously made import declaration and reimbursement of the taxes due on importation (customs duties and VAT). An application for invalidation of an import declaration must be submitted within 90 days of the date of acceptance of the import declaration (Article 148(3) DA). It is necessary to prove to the customs authorities that the export declaration and the invalidated import declaration contain the same goods. Therefore, the application for invalidation of the import declaration must be submitted to the customs authorities with all the documents related to the consignment (including the export declaration for the goods). It is important to keep in mind that invalidation of an import declaration on the basis of Article 148(3) DA is possible only if the purchaser of the goods (the person concluding the distance contract pursuant to Directive 2011/83/EU of the European Parliament and of the Council) is a private person and, in the case of legal persons, the customs declaration cannot be invalidated on the basis of this provision.

• Shipment of goods to a non-EU country for repairs

  When goods are shipped to a non-EU country for repairs under a guarantee, the customs procedure for outward processing can be applied. The use of the outward processing procedure allows goods to be returned from a third country to Estonia partly or wholly exempt from tax (relief from import duty Article 260(1) of the UCC; exemption from VAT, subsection 13(5) of the VAT Act). Full tax exemption for returning goods to the EU will be granted in the case of replacement of goods under warranty repairs or a guarantee.
  More information from the page “Outward processing”.