Excise duties

In Estonia, excise goods (alcohol, tobacco products, fuel and electricity) are taxed with excise duty. Taxation of excise goods is regulated by the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act. Packaging placed on the market in Estonia or acquired in another Member State of the European Union and imported to Estonia is also subject to excise duty. The Packaging Excise Duty Act regulates taxation of packaging.

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.

Contacts of area experts

Excise duty on alcohol
Karin Liibert: +372 676 1477, karin.liibert@emta.ee 

Excise duty on tobacco, packaging
Hille Reinhold: +372 676 2219, hille.reinhold@emta.ee

Excise duty on fuel and electricity
Peeter-Tanel Orro: +372 676 2261, peeter-tanel.orro@emta.ee

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.

  • 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, aktsiisid@emta.ee

  • 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, aktsiisid@emta.ee

Alcohol

A business engaged in the manufacturing of alcohol, import to Estonia, export from Estonia or sale of alcohol must be aware of the requirements of the Alcohol Act and the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act. Requirements of the Alcohol Act are aimed at ensuring the quality of alcohol. The purpose of the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act is the due imposition of excise duty on the handling of alcohol.

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Tobacco products

An economic operator engaged in the manufacture of tobacco products, importing tobacco products to Estonia, exporting tobacco products from Estonia, or selling tobacco products must be aware of the requirements of the Tobacco Act and the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act. The Tobacco Act contains requirements for the packaging of tobacco products and the quality of the products in order to ensure the protection of human health.

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Last updated: 10.11.2021

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