- The final guarantee amount is determined by the Estonian Tax and Customs Board.
- When determining the amount of the guarantee, the possible costs of compulsory enforcement of the request for guarantee and the guarantee provided are taken into account.
- We do not take into account the costs of compulsory enforcement if the guarantee is paid into the bank account of the Estonian Tax and Customs Board as a deposit. In the case of a suretyship document issued by an accepted surety, the costs of compulsory enforcement are generally not included. Upon establishment of a pledge, the costs of compulsory enforcement are always added to the request for a guarantee.
When you provide a guarantee, you can choose between the following types of guarantee (§ 122 of the Taxation Act): surety, an amount of guarantee paid as a deposit into the designated account; a registered guarantee over movables or a mortgage established for the benefit of the state.
Useful links
If you need to provide a guarantee to ensure the transit procedure
Credit and insurance institutions included in the list of sureties have themselves requested to provide surety and applied for the corresponding right from the Estonian Tax and Customs Board. Surety document must be submitted in Estonian on a template drawn up for that purpose:
We ask sureties from outside of the Republic of Estonia to add jurisdiction to the document with a confirmation that disputes arising from the performance of the contract of suretyship will be resolved through negotiations. In case of failure to reach an agreement, in Harju district court.
Sureties accepted by the Estonian Tax and Customs Board are:
- AS LHV Pank
- AS SEB Pank
- Coop Pank AS
- Luminor Bank AS
- OP Corporate Bank plc Eesti filiaal
- Swedbank AS
- AAS BTA Baltic Insurance Company Eesti filiaal
- ERGO Insurance SE
- Salva Kindlustuse AS
- Euler Hermes SA, branch in Finland
- AS Citadele banka Eesti filiaal
- Compensa Vienna Insurance Group, ADB Eesti filiaal
The most convenient way to pay the guarantee amount is in the e-services environment e-MTA: select Customs – Guarantees – Overview of guarantee claims and guarantees or Accounting – Guarantees – Overview of guarantee claims and guarantees. You can pay a specific guarantee claim by choosing payment with a reference number or by making a payment to the prepayment account of guarantees of the Estonian Tax and Customs Board to cover future guarantee claims.
You can pay by bank link or credit card.
Clients of SEB Pank, Swedbank, Luminor Bank, LHV Pank and Coop Pank can pay via bank link.
It is possible to transfer the money available in a person's own prepayment account as a guarantee. This can be done in the e-services environment e-MTA: select Accounting – Applications for refund and rewriting.
Upon payment by bank transfer, indicate on the payment order:
- recipient: Maksu- ja Tolliamet
-
bank account number of the Estonian Tax and Customs Board:
SEB Pank – IBAN EE641010052031018009, SWIFT EEUHEE2X
Swedbank – IBAN EE252200221014193902, SWIFT HABAEE2X
-
reference number
The guarantee reference number consists of 14 digits and shall always begin with “321”. Guarantee claim reference number can be found from:
- in the e-services environment e-MTA: select Customs – Guarantees – Overview of guarantee claims and guarantees. Reference numbers can be found from the guarantee claims table or from the guarantee claim form.
- from the decision to issue a guarantee.
We recommend that you always use the guarantee claim reference number when paying the guarantee. In this way, the amount paid immediately goes to cover the specific guarantee claim.
At service bureaus and customs offices, the guarantee amount can be paid by card at the payment terminal, at border customs offices with third countries (at the Narva, Luhamaa, Koidula, Airport passenger terminal and Airport customs offices) also in cash. The limit for amount of cash that is accepted is 10,000 euros.
Applications for refund or rewrite of guarantee
In order to get a refund or rewrite the available balance of a guarantee submitted as a deposit, an application must be submitted in the e-services environment e-MTA of the Estonian Tax and Customs Board: select Customs – Guarantees – Applications or Accounting – Guarantees – Applications.
A refund or rewrite application can be submitted when there are available funds. You can check the available balance of the deposited guarantee in the e-services environment e-MTA: select Customs – Guarantees – Overview of guarantee claims and guarantees or Accounting – Guarantees – Overview of guarantee claims and guarantees.
The available balance can be:
- refunded to the bank account indicated by the applicant;
- transferred to the applicant's prepayment account or state fee and guarantee account;
- transferred to the prepayment account of another person, to the state fee and guarantee account or to the guarantee account of the Estonian Tax and Customs Board (possible only if the person has the corresponding access permissions).
Registered security over movables or a mortgage established for the benefit of the state
Please submit an application to establish a pledge.
Our assessment of the value of the object of the pledge is based on the market value indicated in an expert assessment. Please submit an expert assessment that meets the requirements of the Estonian property valuation standards (EVS 875), is not older than three months and has been issued by a professional appraiser who holds a valid professional certificate. The expert assessment must be prepared for submission to the Estonian Tax and Customs Board and contain the agreement of the provider of the assessment service that it may be disclosed to third parties. The list of professional appraisers can be found on the website of the Estonian Association of Appraisers.
We generally accept first-rank mortgages, but depending on the specific guarantee offer, it is also possible to establish a pledge in the following rankings.
We do not accept a gurantee if:
- the value of the submitted object of the pledge is not sufficient to guarantee the guarantee amount;
- the object of the pledge is not easily realisable;
- the property is already encumbered with mortgages for an amount that results in the difference between the value of the property and the amount of the mortgages not being sufficient to guarantee claims.
Last updated: 05.09.2025
