Gifts

Gifts are parcels sent from one natural person to another. Products ordered from or obtained free of charge from online stores are not gifts.

Declaring gifts

All gifts arriving from outside the European Union must be declared.

Read more

Important to know

There are quantitative restrictions for exemption from duty or special authorisation requirements for sending certain goods to Estonia. Sending certain goods is forbidden. Be sure to check the special requirements!

Read more

Naine hoiab käes kingitust

Consignments exempt from customs duty

Import duties do not have to be paid if you receive a parcel:

  • sent to you free of charge by a natural person from a third country and the nature and quantity of items contained do not indicate a commercial purpose (e.g. gifts from a relative or friend);
  • sent on an occasional basis;
  • in which the value of goods contained is less than 45 euros;
  • containing alcohol, tobacco products, perfume, toilet water, coffee or tea in quantities not exceeding the limits given below.

The customs authorities have the right to verify the accuracy of the declared data.

Taxable consignments

Import duties have to be paid if you receive a parcel sent free of charge by a natural person from a third country but the customs value of goods in the consignment exceeds 45 euros or the quantitative limit for alcohol, tobacco products, perfume, toilet water, coffee or tea is exceeded.

If the customs value of a consignment sent free of charge by a natural person exceeds 45 euros but the consignment contains various items, the exemption from duty may be applied, at the choice of the person, only to items with a customs value of less than 45 euros.

For example, if the consignment contains three items with the customs value of 40, 50 and 35 euros, the exemption from duty may be chosen only for one item — with a customs value of 40 or 35 euros.

If the customs value of goods (1 item) subject to quantitative limits sent free of charge by a natural person exceeds 45 euros, the item is subject to import duties in full.

Quantitative limit values of exemption from duty for alcohol, tobacco products, coffee, tea, perfumes and toilet waters

  • Tobacco products: 50 cigarettes or 25 cigarillos or 10 cigars or 120 grams of solid tobacco substitute or 20 grams of other alternative tobacco product or 50 grams of smoking tobacco, which may include up to 20 grams of tobacco product consumed by heating
  • Alcohol: 6 litres of beer and 2 litres of fermented beverages, and, in addition, either 1 bottle (with volume up to 1 litre) of alcohol other than beer and fermented beverage, regardless of its ethanol content, or 2 litres of wine
  • 50 grams of perfume* or 0.25 litres of toilet water**
  • 500 grams of coffee or 200 grams of coffee extract or essence
  • 100 grams of tea or 40 grams of tea extract or essence
Notes

* Perfumes and fragrances (eau de perfume) usually contain essential oils, herbal concretes, absolutes or mixtures of synthetic fragrances, which have been dissolved in a high concentration alcohol. These also usually contain additives with faint odour, fixatives and stabilizers.

** Toilet waters (eau de toilette, eau de cologne) – for example, lavender water, eau de cologne (not to be confused with aqueous distillates and aqueous solutions of essential oils under heading 3301 of the Combined Nomenclature) – contain essential oils etc. in a lesser extent, and generally, less concentrated alcohol than the perfumes described above.

Last updated: 25.01.2022

Was this page helpful?