Changes from 13.2.2023
As of 13 February 2023, Council Directive 2008/118/EC is replaced by a new Council Directive (EU) 2020/262. Consequently, amendments to the Estonian Excise Duty Act (ATKEAS) and to the regulations on the movement of excise goods (regulations of the European Commission on excise delivery notes and Estonian national regulations) will enter into force on the same date (13.2.2023).
Important change — Upon dispatch of excise goods released for consumption in Estonia to another Member State, the consignor must register as a certified consignor. When receiving excise goods from another Member State, the Estonian consignee must also register as a certified consignee. The certified consignee must pay a guarantee on the consignment up to the amount of excise duty.
Contacts
General information: [email protected]
Contacts of area experts
Experts of excise duty and officials of the Excise Central Office give advice in questions related to excise duty. Specialists advise clients in questions related to excise legislation and general questions.
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Excise duty on alcohol
Karin Liibert
- +372 676 1477
- [email protected]
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Excise duty on tobacco, packaging
Hille Reinhold
- +372 676 2219
- [email protected]
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Excise duty on fuel and electricity
Peeter-Tanel Orro
- +372 676 2261
- [email protected]
Excise Central Office
Main tasks of the Excise Central Office are coordinating the activities of excise warehouse keepers and registered consignees in Estonia, providing advice at the lodgement of excise returns and checking the returns, processing the applications for excise duty exemption certificates and the applications for receiving the revenue stamps for strong alcoholic beverages.
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Officials of the Excise Central Office who are located in Tallinn are handling the administration of the authorisations for excise warehouses, registered consignees and other authorisations (except the excise duty exemption certificates) and are providing advice to customers irrespective of their place of business.
Contacts: Lõõtsa 8a, 15176 Tallinn, [email protected]
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Officials of the Excise Central Office who are located in Tartu are handling the administration of excise duty exemption certificates, excise duties on packaging and refund of excise duties.
Contacts: Sõpruse pst 4, 50050 Tartu, +372 676 4104, +372 676 4074, fax: 676 4105, [email protected]
Last updated: 09.03.2023
