The volume of low-value consignments arriving in Estonia from third countries has increased rapidly in recent years. While approximately 500,000 customs declarations for such consignments were submitted to the Estonian Tax and Customs Board in 2024, the number rose to nearly 2.5 million in 2025. This year, Estonia receives an average of around 400,000 low-value consignments every month. Across the European Union as a whole, 5.9 billion such consignments arrived last year.
According to Ursula Riimaa, Deputy Director General for Customs at the Estonian Tax and Customs Board, the new measures will help ensure fairer competition between businesses in the European Union and companies based in third countries.
“Goods entering the European Union from third countries often do not meet the safety and quality requirements that apply within the EU. European businesses, on the other hand, must comply with strict standards, which increases production costs. This creates an uneven playing field and places European companies, including Estonian businesses, at a competitive disadvantage. The European Union has therefore introduced measures aimed at protecting the region’s economy and ensuring fairer competition,” Riimaa explained.
The customs duty will be calculated as follows: if a parcel contains, for example, a pair of jeans, a jacket and pencils, the total customs duty may amount to €9, as the consignment contains three different goods items. However, if the parcel contains two pairs of jeans, a customs duty of €3 will apply because they are considered the same type of product. It is important that identical products are declared on a single goods line. For example, if two pairs of jeans are declared on two separate lines, the customs duty will amount to €6.
From 1 July 2026, the payment of taxes will depend on whether the online store uses the Import One Stop Shop (IOSS) scheme for distance sales. If an online store based in a third country is not registered under the IOSS scheme, the recipient must declare the parcel independently. Consumers can usually determine whether a platform participates in IOSS by checking the purchase invoice: it should show the Estonian VAT rate (24%) and indicate that Estonian VAT was paid at the time of purchase.
The changes apply only to goods sent directly to consumers from countries outside the European Union. For consignments valued above €150, the existing customs duty rates will continue to apply, depending on the type of goods, their value and country of origin. The changes do not affect gifts exchanged between private individuals.
There will be no transition period for the new rules. All low-value consignments declared on or after 1 July will be subject to the new requirements, regardless of when the goods were ordered or dispatched to the European Union.
More information about the upcoming changes and customs declaration procedures is available on the website of the Estonian Tax and Customs Board.
