A commodity code is required when:
- you import goods from a country outside the European Union;
- you order goods from an online store located in a country outside the European Union;
- you receive a gift from outside the European Union;
- you send a package or travel with goods and need to check whether sanctions or prohibitions and restrictions apply to the goods.
Estonian Master Tariff System
Commodity codes can be found in the Estonian Master Tariff System (EMTS). The EMTS is a public user interface for finding information related to commodity codes, and the information it contains is based on the Integrated Tariff of the European Union (TARIC).
Estonian Master Tariff System (EMTS)
How to find a commodity code in the Estonian Master Tariff System (EMTS)
Describe the goods as precisely as possible
Before searching, determine:
- the name of the goods and their intended use;
- the material the goods are made of or the product’s composition;
- whether the goods are new or used.
Accurate and detailed information is essential for finding the correct commodity code.
Use EMTS search
Search for a commodity code in the EMTS using the name of the goods or relevant keywords. If necessary, try synonyms.
The alphabetical list of the Harmonized System (HS) nomenclature helps identify the commodity group the goods may belong to (the first four digits of a commodity code).
Select the appropriate commodity group and code with description
The Estonian Master Tariff System is divided into chapters and headings (and further into subheadings).
The correct commodity code is the one whose official description best matches your goods.
Do not select a commodity code based on the name of the goods alone. The actual composition and intended use of the goods are what matter.
For imports, a 10-digit commodity code (TARIC) must be used on the customs declaration.
Example of finding a commodity code from the EMTS
Upon declaring gloves, it is important to know whether they are made of cotton, wool or other materials. If you know which material the gloves are made of, click the magnifying glass icon to the left of its description.
The importer is responsible for the accuracy of the commodity code
The person submitting the customs declaration (in this case, the consignee, i.e. the importer) is responsible for the accuracy and completeness of the information given (Article 15 of the Union Customs Code).
The importer is always responsible for the accuracy of:
- the commodity code,
- the description of the goods,
- the value of the goods and other information.
If the customs declaration is submitted by the importer’s customs representative, the latter is also responsible for the accuracy of the information provided. This responsibility therefore also applies when the declaration is completed by:
- a postal or courier service provider,
- a customs agency,
- an online store or the seller.
NB! Goods declared under an incorrect commodity code may be subject to customs control, which in turn may delay delivery of the package. In addition, this may result in the obligation to submit a revised customs declaration and the calculation of additional duties.
List of commodity codes of goods ordered most often
In the parcel declaration system, it is possible to select a commodity code from the list of codes of the goods ordered most often based on the description of the goods.
NB: In case of technical problems with the shortcut "In the parcel declaration system", please enter the e-services environment e-MTA and select in its menu "Customs" – "Simplified declarations" – "Declaration of postal parcels".
If you have trouble finding a commodity code
If you cannot find a suitable commodity code, you can:
- consult the explanatory notes to the Estonian Master Tariff System,
- contact a postal or courier service provider or a customs agency for assistance.
To find a commodity code, click the green button “Start new query” on the EMTS mobile version homepage.
Select the “Import” tab and enter the package’s import date and the country from which it arrived. Click “Next”.
- On the page that opens, you can search or browse the nomenclature for goods.
Finding a commodity code using search
- Type the name of the goods item into the search box and click the magnifying glass icon (“Search”).
Select the appropriate item from the results. The name of the goods is preceded by a 10-digit commodity code to be entered on the customs declaration.
If the goods are not found with the search term you entered:
check whether you typed the commodity name in the search box in the plural form (e.g. “shirts”). Plural names of goods are used in the system.
try searching using a synonym (e.g. “denim” instead of “jeans”).
Finding a commodity code in the nomenclature
- Below the search box is the nomenclature with sections I–XXI.
- Find the section where the goods item you are looking for belongs to and click the section name. A new page opens with the groups of goods included in the section, which can also be opened by clicking on the name of the group.
- Open the groups of goods until the 10-digit commodity code appears above the name of the goods item you are looking for. The commodity code must be indicated on the customs declaration.
Last updated: 15.05.2026
