The sale of tobacco liquids without revenue stamps in free circulation outside an excise warehouse before 1 January 2023 is permitted until 31 January 2023. From 1 February, all tobacco liquids in consumption must bear revenue stamps. Tobacco liquids with or without nicotine yield for electronic cigarettes must continue to contain no flavourings (except for tobacco and menthol flavour and smell).
Tobacco liquids will also be subject to excise duty-free limits, which must be taken into account when bringing the liquids to Estonia when returning from a trip abroad. This concerns both the quantities delivered to Estonia in a passenger’s luggage as well as the quantities sent by a foreign person to an Estonian private person in a parcel.
- Travellers arriving in Estonia from a country outside the EU are allowed to bring into Estonia 20 millilitres of tobacco liquid exempt from excise duty in the baggage with which they are travelling.
- Travellers arriving in Estonia from another EU Member State are allowed to bring into Estonia 50 millilitres of tobacco liquid exempt from excise duty in the baggage with which they are travelling.
- The quantity exempt from excise duty in a parcel sent by a private person of a foreign country to a private person residing in Estonia is 20 millilitres of tobacco liquid.
It is prohibited to deliver tobacco products and related products (including e-liquids) to Estonia by distance selling, i.e. by buying the products from an online store.
In addition, a new, higher excise duty rate on cigarettes, smoking tobacco and a solid substitute for tobacco will also apply.
The minimum amount of excise duty payable on cigarettes will rise to 160,50 euros per 1000 cigarettes and the excise duty rate on smoking tobacco to 107 euros per kilogram of smoking tobacco. The rate of excise duty on a solid tobacco substitute is the same as the rate of excise duty on smoking tobacco and will also rise to 107 euros per kilogram of solid tobacco substitute.
As of the new year, the revenue stamps for tobacco products with a new design will also apply and no more distinction will be made between the revenue stamps for tobacco products and alternative tobacco products. All tobacco products will have revenue stamps with the same design.
With regard to tobacco products, it is also important to know that in connection with the sanctions imposed against Russia, cigars, cheroots and cigarettes manufactured from tobacco or tobacco substitutes and originating in or exported from Russia must not be brought to Estonia after 8 January 2023.
