The purpose of export is
- taking Union goods finally out of the customs territory of the Union
- taking Union goods temporarily out of the customs territory of the Union with the intention to re-import the goods within a period of three years (no obligation to re-import)
- dispatch of goods to the special areas of the Union customs territory (Åland Islands, the Canary Islands, the Channel Islands, French overseas departments and territories (Guadeloupe, Guiana, Martinique, Reunion and Mayotte) and Mount Athos in Greece.
The exporter is
- the person established in the customs territory of the Union (with the address in the EU or respective entry in the EORI database), who has the power for determining that the goods are to be brought to a destination outside the customs territory of the Union or is a counterparty of the above-mentioned agreement.
Economic operators have to be registered in the EORI database (see also „Economic operators registration (EORI)") and the EORI address state must be an EU Member State. If the EORI address state is not an EU Member State, "established in the EU" must be written in the EORI field. If these requirements are not met, the economic operator cannot be an exporter in the customs declaration.
- natural person (traveller) who carries goods being exported in his or her luggage. Estonian natural persons use personal identification code; natural persons from foreign countries have to be registered in the register of taxable persons.
Representation may be either direct or indirect.
- In the case of direct representation, exporters or economic operators themselves are responsible for complying with customs formalities.
- Exporter may designate a customs representative i.e. customs agency for performing customs formalities. In the case of indirect representation, a customs representative is responsible for complying with customs formalities.
Articles 263-277Commission implementing regulation (EU) 2015/2447 (IA)
Articles 326–344Commission Delegated Regulation (EU) 2015/2446 (DA)
Articles 244–249Commission Delegated Regulation (EU) 2016/341 (TDA) Customs Act Regulation of the Minister of Finance No 37 of 19 June 2017
Activities related to the export of goods
- First, check the import conditions in the country of destination. Ask for advice from the consignee or look for information on the website of the European Commission „Exporting from the EU – what you need to know ".
- Find the corresponding commodity code for the exported product in the Estonian Customs Tariff (ETT) and check whether the product is subject to prohibitions or restrictions (e.g. whether the product requires a licence for export).
- If the company does not yet have an EORI number, register in the EORI database.
- When drawing up the invoice, please note that all items included in the price are listed separately (including insurance, transport). For free samples, use the market price.
- Attach the invoice to the consignment together with any other documents required (transport documents, licences, special authorisations).
- The export declaration is compulsory if the value of the goods exceeds 1000 euros or the weight of the goods exceeds 1000 kg. For economic operators liable to value added tax, it is recommended that they should draw up an export declaration also for smaller consignments, since the sale at the rate of 0 % of VAT requires a proof of the export of goods. More information please find below: "Export procedure" - "Discharge of procedure". An employee who has been granted the relevant permission in the e-MTA by a member of management board may draw up an export declaration.
- No customs duties and national taxes are imposed on exports from Estonia.
- Customs agencies also provide the paid services of drawing up and lodging export declarations. The export declaration shall be completed in accordance with the instructions for completing the customs declaration:
- Regulation of the Minister of Finance No. 37 of 19 June 2017 „Specific instructions for the submission and accepting of a customs declaration"
- The instruction for completing a customs declaration in Complex
- Export and exit guidance. The document is in English.
- When leaving the European Union, it is essential that together with the goods the EAD printout and supporting documents be presented to the customs authorities, on the basis of which the customs can register the exit of the goods in the Complex system. Further information can be found on the subpage of the application of the procedure.
- Export from a free zone - goods are placed in a free zone pending export on the basis of accompanying documents, where the goods may be resold before export (VAT is 0 % if exported within 2 months). Read more.
- Value added tax is declared on the value added tax return.
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.
- 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 3000 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 occasionally sent by an individual to another individual for personal use or goods in a traveller’s luggage, for personal consumption or gifts); or
- goods of a commercial nature, provided that they do not exceed either 1000 euros in value or 1000 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)
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 lodged for the application of the procedure. 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 Complex system and presented at the customs office of exit or at the customs office of departure of the transit. The declarant receives the printout of EAD from the customs when the goods are released for export at the customs office after the declaration is directed to the control channel. The simplified declaration can also be used for the application of the procedure.
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)
Exceptions on the export of goods
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.
Excise goods are mineral oil, fuel, tobacco products, alcohol and alcoholic beverages.
If the customs office of export and exit of excise goods are both located in Estonia, the electronic delivery note for excise goods eSL or SAAD will not be completed.
However, if the customs office of export and customs office of exit are located in different Member States, it is required to complete either the electronic delivery note for excise goods eSL in the EMCS (Excise Movement and Control System) or SAAD.
eSL - electronic delivery note of goods dispatched into or through another Member State under excise duty suspension arrangements.
SAAD - simplified accompanying document for the intra-Community movement of products subject to excise duty which have been released for consumption in the Member State of dispatch.
In the case of excise goods under excise duty suspension arrangement, first, the export electronic delivery note for excise goods eSL is submitted and then export declaration is completed as follows:
|Field name||Field name||Content|
|Field 37||"Customs treatment"||Additional code 1045 - export from excise warehouse|
|Field 40B||"Type"||eSL - electronic delivery note|
|Field 40C||"Indication"||eSL number (ARC)|
|Field 40D||"Date"||eSL date|
|Field 40E||"Goods"||Goods sequence number in eSL|
|Field 44 AA||"Code of supporting document"||Additional code 6061 - place of activity of excise warehouse|
|Field 44 AB||"Indication"||number of the place of activity Number is shown as Y....EE|
|Field 44AC||"Date"||Declaration submission date|
|Field 49||"Warehouse number"||excise warehouse licence number in the LUBA system|
WHAT TO DO IF THE ELECTRONIC SYSTEM EMCS IS NOT FUNCTIONING?
In the case of eSL drawn up by the fallback procedure (paper-based), exit is recorded at the customs office of export. Fallback procedure is used when the EMCS is not functioning.
EXPORT CUSTOMS CLEARANCE IN THE CASE OF ESL PREPARED BY FALLBACK PROCEDURE
- The eSL prepared by the fallback procedure is presented at the customs office of export. The customs verify and confirm the eSL form (export declaration number, seal of customs office, signature of the customs inspector who is carrying out the customs clearance, personal stamp, date, number of customs seal and the red stamp "EXPORT" are inserted in field "A") and record the exit of the goods in the ECS. The copies of eSL are returned to the declarant for submission at the customs office of exit.
- At the customs office of exit, the customs verify and confirm the eSL (seal of customs office, signature of the customs inspector carrying out the customs clearance, personal seal and date are inserted to field "C"). Copies 2 and 3 of the eSL will be returned to the declarant.
IN THE CASE OF EXCISE GOODS RELEASED FOR CONSUMPTION, THE SAAD FORM ON PAPER (COPIES 2 AND 3) IS PRESENTED AT THE CUSTOMS OFFICE OF EXPORT
At the customs office of export, the SAAD form is verified and confirmed (export declaration number, seal of customs office, signature of the customs inspector who is carrying out the customs clearance, personal stamp, date, number of customs seal and the red stamp "EXPORT" are inserted in field "A") and returned to the declarant.
At the customs office of export, both copies of the SAAD form are confirmed (seal of customs office, signature of the customs inspector carrying out the customs clearance, personal seal, and date are inserted to field "C") and returned to the declarant, and the exit of the goods is recorded in the ECS.
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 40 of 19 June 2017 „Specific instructions for submission of a request for amendment and invalidation of customs declaration".
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@example.com. 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, the Channel 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. Export is declared in Estonia, transit is opened and export is closed in Estonia. If the T2F declaration or electronic transport document is used as a transit declaration (ETD authorisation) for internal transit to special territories, the entry made is "TF".
- 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:
- flax and hemp
- ethyl alcohol of agricultural origin
The goods which require a licence on export:
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.
The single transport contract, which serves as the basis for the completion of customs export formalities, may also be submitted electronically 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 Community under a single transport contract) (sending of a copy by e-mail or uploading it in the field of supporting documents of Complex). 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 Community in the ECS when they have received a transport contract or a copy thereof confirmed by an imprint of the railway company’s stamp (SMGS field 46) and bearing the MRN number of the customs declaration of export. If the MRN number of the export declaration is not available in the ECS 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 ECS2 or ECS2BRD 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).
At the railway border customs, the MRN number of the export declaration in the transport contract proves that the goods are being exported. If necessary, the customs may verify the status of the export declaration in the ECS (the correct status is ‘exported’). In the absence of an MRN number, the customs may require other proof of the completion of export formalities (e.g. EAD/custom declaration with exit endorsement).
When goods are re-exported by rail under a single transport contract, the last customs office before the goods exit the customs territory of the Union is deemed to be the customs office of exit i.e. the so-called border customs office (Narva Railway PP and Koidula Railway PP).
The customs office competent for the place where the goods are taken over under a single transport contract for transport of the goods out of the customs territory of the Union by the railway company pursuant to point 7 of Article 329 of the Commission Implementation Regulation (EU) 2015/2447, so called inland railway customs office, is not deemed to be the customs office of exit.
The above-mentioned proceeds from the need to ensure customs supervision in accordance with point 1 of Article 134 of the Council Regulation (EU) No 925/2013.
Information on export conditions to third countries is available from the Market Access Database (MADB), managed by the European Commission, covering more than 100 countries.Video about the use of the database in Estonian.
Last updated: 05.07.2021