Excise duty on fuel
An excise warehousekeeper is a person who, by a permit issued by the Estonian Tax and Customs Board, has been authorised to produce, process, store and receive excise goods in an excise warehouse and to dispatch excise goods from the excise warehouse under an excise suspension arrangement (i.e. not taxed with excise duty).
The excise duty obligation generally arises when fuel is released for consumption from an excise warehouse (e.g. when transported from an excise warehouse to a filling station) and the excise duty arising during one month is generally declared and paid by the 20th day of the following month.
Additional information
(in Estonian)
A registered consignee is a person who, with the authorisation issued by the Estonian Tax and Customs Board, has been granted the right to receive fuel transported from another Member State under an excise suspension arrangement (i.e. not taxed with excise duty) for commercial purposes. Upon receipt of fuel, excise duty liability arises on it and the total excise duty arising during one month is declared and paid by the 20th day of the following month.
Subject to certain conditions, a registered consignee may also act as an occasional (irregular) consignee of fuel dispatched from another Member State under an excise suspension arrangement. In this case, a separate authorisation will be granted for the receipt of each consignment under simplified conditions. Excise duty obligation must be declared and paid not later than on the fifth day after the receipt of fuel.
Additional information
(in Estonian)
The permit for exemption from the excise duty on energy grants the right to acquire fuel or electricity exempt from excise duty (import, acquisition from an excise warehousekeeper or network operator, acceptance from another Member State as released for consumption) and consume for purposes exempt from excise duty. Only a person who consumes fuel or electricity for purposes exempt from excise duty may be a holder of the permit.
Information material
Excise duty rates on fuel and electricity (as of April 2022)
Excise goods(1) |
Excise duty rate until 30 April 2023(2) (in euros) |
Unit(3) |
|
|---|---|---|---|
I. Liquid fuels |
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| Unleaded petrol (CN code digits 2710.12.41, 2710.12.45 or 2710.12.49) | 563 | 1000 litres | |
| Leaded petrol (CN code digits 2710.12.50) | 563 | 1000 litres | |
| Aviation spirit (CN code digits 2710.12.31 or 2710.12.70) | 563 | 1000 litres | |
| Kerosene (CN code digits 2710.19.21, 2710.19.25) | 330,10 | 1000 litres | |
| Diesel fuel (CN code digits 2710.19.29, 2710.19.43, 2710.19.46, 2710.19.47, 2710.20.11, 2710.20.15 or 2710.20.17) | 372 | 1000 litres | |
| Diesel fuel for specific purposes (marked with a fiscal marker, CN code digits 2710.19.29, 2710.19.43, 2710.19.46, 2710.19.47, 2710.20.11, 2710.20.15 or 2710.20.17) | 21(4) | 1000 litres | |
| Light heating oil (CN code digits 2710.19.47, 2710.19.48, 2710.20.17 or 2710.20.19) | 372 | 1000 litres | |
| Heavy fuel oil (CN code digits 2707.99.99, 2710.19.62, 2710.19.64, 2710.19.68, 2710.20.31, 2710.20.35 or 2710.20.39) | 422 | 1000 kilograms | |
| Heavy fuel oil (corresponds to the description of subsection 81 of § 66 of the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act, CN code digits 2707.99.99, 2710.19.62, 2710.19.64, 2710.19.68, 2710.20.31, 2710.20.35 or 2710.20.39) | 58 | 1000 kilograms | |
| Shale-derived fuel oil (fuel produced from oil shale, CN code digits 2707.99.99, 2710.19.62, 2710.19.64, 2710.19.68, 2710.20.31, 2710.20.35 or 2710.20.39) | 414 | 1000 kilograms | |
| Shale-derived fuel oil (fuel produced from oil shale and corresponds to the description of subsection 91 of § 66 of the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act, CN code digits 2707.99.99, 2710.19.62, 2710.19.64, 2710.19.68, 2710.20.31, 2710.20.35 or 2710.20.39) | 57 | 1000 kilograms | |
| Specialty and unconventional fuel-like mineral oil (CN code digits 2707.10, 2707.20, 2707.30, 2707.50, 2710.12.11–2710.12.25, 2710.12.90, 2710.20.90, ex 2901 (substances which are not gaseous at atmospheric pressure and at 15 °C), 2902.20.00, 2902.30.00, 2902.41.00, 2902.42.00, 2902.43.00 or 2902.44.00 | 563 | 1000 litres | |
| Specialty and unconventional fuel-like mineral oil (CN code digits 2710.19.11 or 2710.19.15) | 330,10 | 1000 litres | |
| Specialty and unconventional fuel-like mineral oil (CN code digits 2710.19.31 or 2710.19.35) | 372 | 1000 litres | |
| Specialty and unconventional fuel-like mineral oil (CN code digits 2710.19.51 or 2710.19.55) | 58 | 1000 kilograms | |
| Specialty and unconventional fuel-like mineral oil (CN section 3811, except CN code digits 3811.21.00 or 3811.29.00) | The excise duty rate and the unit of excise duty rate depend on the purpose for which the fuel is used (e.g., when used for the same purpose as diesel fuel, the rate of excise duty on diesel fuel is applied and it is taxed in 1000 litres). | ||
| Liquid combustible substances and biofuel (except CN code digits 2711.29.00) used as motor fuel or fuel oil, or as an additive to motor fuel or fuel oil. | |||
II. Gaseous fuels |
|||
| Liquid petroleum gas (CN code digits 2711.12.11–2711.19.00, which is used as used as heating fuel) | 55 | 1000 kilograms | |
| Motor liquid petroleum gas (CN code digits 2711.12.11–2711.19.00, which is used as motor fuel, including in stationary engines) | 193 | 1000 kilograms | |
| Natural gas (CN code digits 2711.21.00 which is used as heating fuel) | 40 | 1000 m3 | |
| Natural gas (to a gas intensive undertaking with a permit for exemption from excise duty) | 11,30 | 1000 m3 | |
| Motor natural gas (CN code digits 2711.11.00, 2711.21.00, which is used as motor fuel, including in stationary engines) | 40 | 1000 m3 | |
| Motor natural gas in liquefied form (CN code digits 2711.11.00, 2711.21.00, which is used as used as motor fuel, including in stationary engines) | 55,79 | 1000 kilograms | |
III. Electricity |
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| Electricity (CN code digits 2716.00.00) | 1 | MWh | |
| Electricity (to an electrointensive undertaking with a permit for exemption from excise duty) | 0,5 | MWh | |
IV. Solid fuels |
|||
| Solid fuels (coal, lignite, coke and oil shale used for heating purposes, CN code digits 2701, 2702, 2704, 2714.10.00) | 0,93 | GJ of the upper calorific value | |
Notes(1) CN codes are based on the Combined Nomenclature in force at 1 January 2019. The CN codes used in the current year can be found in the information material "CN codes of liquid fuels". (2) At the time of preparation of the information material, changes in some of the excise duty rates are expected. Future changes in excise duty rates can be found in the future versions of the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act. (3) With liquid fuels, the amount of excise duty is calculated for fuel at 15 °C. With natural gas, the excise duty is calculated at the temperature of 20 °C and the pressure of 1.01325 bar. (4) The excise duty rate has been temporarily reduced in the period from 01.06 to 31.12.2022. |
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The legislation regulating liquid fuels defines liquid fuels mainly on the basis of the Combined Nomenclature (CN) codes. In different legal acts, the definition of liquid fuels is based on various CN publications, which may not coincide with the CN codes used in the current year. For example, when implementing the Liquid Fuel Act and the Atmospheric Air Protection Act, the CN codes in force as at 1 January 2012 are used, and when levying excise duty, the CN codes in force as at 1 January 2019 are used. Different legal acts use different definitions for liquid fuels; the names of liquid fuels in the table are based on the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act.
Some CN codes are cross-used and used for two or three different liquid fuels (for example, between diesel fuel, diesel fuel for specific purposes and light heating oil, or between heavy fuel oil and shale-derived fuel oil). Cross-used codes are marked with an asterisk (*) in the table.
The CN codes that have changed in 2020 are indicated in bold.
As of 13 June 2020, the definitions of fuels to be classified as heavy fuel oil and shale-derived fuel oil were supplemented with the new CN code 2707.99.99.
Comparison of CN codes
| Fuel | CN section or code | Notes | ||
|---|---|---|---|---|
| 2012 | 2019 | 2020 | ||
| Aviation spirit | 2710 12 31 | 2710 12 31 | 2710 12 31 | |
| 2710 12 70 | 2710 12 70 | 2710 12 70 | ||
|
Unleaded petrol |
2710 12 41 | 2710 12 41 | 2710 12 41 | Containing not more than 0.013 g/l lead (incl.) Additional codes used in EMTS: - Q012 (goods to be declared are petrol with octane number max 95 (exception of clause 1 of § 1 of the Regulation No. 46 of the Ministry of Economic Affairs and Communications)) - Q013 (goods to be declared are petrol with octane number 95-98 (exception of clause 1 of § 1 of the Regulation No. 46 of the Ministry of Economic Affairs and Communications)) - Q014 (goods to be declared are petrol with octane number up to 98 (exception of clause 1 of § 1 of the Regulation No. 46 of the Ministry of Economic Affairs and Communications)) |
| 2710 12 45 | 2710 12 45 | 2710 12 45 | ||
| 2710 12 49 | 2710 12 49 | 2710 12 49 | ||
| Leaded petrol | 2710 12 51 | 2710 12 51 | 2710 12 51 | The release for consumption and use of leaded petrol is prohibited, as a general rule. |
| 2710 12 59 | 2710 12 59 | 2710 12 59 | ||
| Diesel fuel | 2710 19 29* | 2710 19 29* | 2710 19 29* |
Additional codes used in EMTS: - Q015 (goods to be declared are diesel fuel (paraffinic diesel, in the meaning of Regulation No. 73 of the Minister of Environment)) - Q017 (goods to be declared are diesel fuel (diesel fuel B30, in the meaning of Regulation No. 73 of the Minister of Environment)) |
| 2710 19 43* | 2710 19 43* | 2710 19 43* | ||
| 2710 19 46* | 2710 19 46* | 2710 19 46* | ||
| 2710 19 47* | 2710 19 47* | 2710 19 47* | ||
| 2710 20 11* | 2710 20 11* | 2710 20 11* | ||
| 2710 20 15* | 2710 20 15* | 2710 20 16* | ||
| 2710 20 17* | 2710 20 17* | |||
| Diesel fuel for specific purposes | 2710 19 29* | 2710 19 29* | 2710 19 29* | Additional codes used in EMTS:
- Q002 (goods to be declared are diesel fuel for specific purposes) -Q016 (goods to be declared are diesel fuel for specific purposes (paraffinic diesel marked with a fiscal marker, in the meaning of Regulation No. 73 of the Minister of Environment)) -Q018 (goods to be declared are diesel fuel for specific purposes (diesel fuel B30 marked with a fiscal marker, in the meaning of Regulation No. 73 of the Minister of Environment)) |
| 2710 19 43* | 2710 19 43* | 2710 19 43* | ||
| 2710 19 46* | 2710 19 46* | 2710 19 46* | ||
| 2710 19 47* | 2710 19 47* | 2710 19 47* | ||
| 2710 20 11* | 2710 20 11* | 2710 20 11* | ||
| 2710 20 15* | 2710 20 15* | 2710 20 16* | ||
| 2710 20 17* | 2710 20 17* | |||
| Light heating oil | 2710 19 47* | 2710 19 47* | 2710 19 47* | Additional code Q005 used in EMTS (goods to be declared are light heating oil). |
| 2710 19 48 | 2710 19 48 | 2710 19 48 | ||
| 2710 20 17* | 2710 20 17* | 2710 20 16* | ||
| 2710 20 19 | 2710 20 19 | 2710 20 19 | ||
| Kerosene | 2710 19 21 | 2710 19 21 | 2710 19 21 | |
| 2710 19 25 | 2710 19 25 | 2710 19 25 | ||
| Heavy fuel oil | 2707.99.99 | 2707.99.99 | 2707.99.99 |
Additional codes used in EMTS: - Q006 (taxable with the rate in clause 8 of § 66 of the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act) - Q007 (taxable with the rate in clause 81 of § 66 of the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act) |
| 2710 19 62* | 2710 19 62* | 2710 19 62* | ||
| 2710 19 64* | 2710 19 64* | 2710 19 66* | ||
| 2710 19 67* | ||||
| 2710 19 68* | 2710 19 68* | 2710 19 67* | ||
| 2710 20 31* | 2710 20 31* | 2710 20 32* | ||
| 2710 20 35 | 2710 20 35 | 2710 20 32* | ||
| 2710 20 38* | ||||
| 2710 20 39* | 2710 20 39* | 2710 20 38* | ||
| Shale-derived fuel oil | 2707.99.99 | 2707.99.99 | 2707.99.99 |
Additional codes used in EMTS: - Q008 (taxable with the rate in clause 9 of § 66 of the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act) - Q009 (taxable with the rate in clause 91 of § 66 of the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act) |
| 2710 19 62* | 2710 19 62* | 2710 19 62* | ||
| 2710 19 64* | 2710 19 64* | 2710 19 66* | ||
| 2710 19 67* | ||||
| 2710 19 68* | 2710 19 68* | 2710 19 67* | ||
| 2710 20 31* | 2710 20 31* | 2710 20 32* | ||
| 2710 20 35* | 2710 20 35* | 2710 20 32* | ||
| 2710 20 38* | ||||
| 2710 20 39* | 2710 20 39* | 2710 20 38* | ||
|
Liquid petroleum gas |
2711 12 | 2711 12 | 2711 12 |
Additional codes used in EMTS: - Q010 (liquid petroleum gas, used as fuel oil) - Q011 (motor liquid petroleum gas, used as motor fuel) |
| 2711 13 | 2711 13 | 2711 13 | ||
| 2711 14 | 2711 14 | 2711 14 | ||
| 2711 19 | 2711 19 | 2711 19 | ||
| Specialty and unconventional fuel-like mineral oil | 2707 10 | 2707 10 | 2707 10 | |
| 2707 20 | 2707 20 | 2707 20 | ||
| 2707 30 | 2707 30 | 2707 30 | ||
| 2707 50 | 2707 50 | 2707 50 | ||
| 2710 12 11 | 2710 12 11 | 2710 12 11 | ||
| 2710 12 15 | 2710 12 15 | 2710 12 15 | ||
| 2710 12 21 | 2710 12 21 | 2710 12 21 | ||
| 2710 12 25 | 2710 12 25 | 2710 12 25 | ||
| 2710 12 90 | 2710 12 90 | 2710 12 90 | ||
| 2710 20 90 | 2710 20 90 | 2710 20 90 | ||
| 2710 19 11 | 2710 19 11 | 2710 19 11 | ||
| 2710 19 15 | 2710 19 15 | 2710 19 15 | ||
| 2710 19 31 | 2710 19 31 | 2710 19 31 | ||
| 2710 19 35 | 2710 19 35 | 2710 19 35 | ||
| 2710 19 51 | 2710 19 51 | 2710 19 51 | ||
| 2710 19 55 | 2710 19 55 | 2710 19 55 | ||
| 2901** | 2901** | 2901** | ** if not gaseous at atmospheric pressure and a temperature of 15 °C | |
| 2902 20 00 | 2902 20 00 | 2902 20 00 | ||
| 2902 30 00 | 2902 30 00 | 2902 30 00 | ||
| 2902 41 00 | 2902 41 00 | 2902 41 00 | ||
| 2902 42 00 | 2902 42 00 | 2902 42 00 | ||
| 2902 43 00 | 2902 43 00 | 2902 43 00 | ||
| 2902 44 00 | 2902 44 00 | 2902 44 00 | ||
| 3811** | 3811** | 3811** | ** except 3811 21 ja 3811 29 | |
| Biofuel | 1507–1518 | 1507–1518 | 1507–1518 | Additional codes used in EMTS:
- S003: Biofuel used for the same purpose as motor spirit - S004: Biofuel used for the same purpose as diesel fuel - S005: Biofuel used for the same purpose as light heating oil - S007: Fuel used for the same purpose as heavy fuel oil (taxable according to clause 8 of § 66 of the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act)) - S008: Fuel used for the same purpose as heavy fuel oil (taxable according to clause 81 of § 66 of the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act) - S999: Goods to be declared are not biofuel in the meaning of the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act With CN 2207.20.00 the additional code Q019 is used in EMTS (goods to be declared biofuel (ethanol fuel E85, in the meaning of Regulation No. 73 of the Minister of Environment)). |
| 2207 20 00 | 2207 20 00 | 2207 20 00 | ||
| 2905 11 00 | 2905 11 00 | 2905 11 00 | ||
| 3824 90 55 | 3824 99 55 | 3824 99 55 | ||
| 3824 90 80 | 3824 99 80 | 3824 99 80 | ||
| 3824 90 85 | 3824 99 85 | 3824 99 85 | ||
| 3824 90 87 | 3824 91 00 | 3824 91 00 | ||
| 3824 99 86 | 3824 99 86 | |||
| 3826 00 10 | 3826 00 10 | 3826 00 10 | ||
| 3824 90 97 | 3824 84 00 | 3824 84 00 | ||
| 3824 85 00 | 3824 85 00 | |||
| 3824 86 00 | 3824 86 00 | |||
| 3824 87 00 | 3824 87 00 | |||
| 3824 88 00 | 3824 88 00 | |||
| 3824 99 96 | 3824 99 96 | |||
| 3826 00 90 | 3826 00 90 | 3826 00 90 | ||
| 3824 84 00 | 3824 84 00 | |||
| 3824 85 00 | 3824 85 00 | |||
| 3824 86 00 | 3824 86 00 | |||
| 3824 87 00 | 3824 87 00 | |||
| 3824 88 00 | 3824 88 00 | |||
| 3824 99 92 | 3824 99 92 | |||
| 3824 99 93 | 3824 99 93 | |||
Additional information
Information materials
Last updated: 30.06.2022