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Declaration of goods by a private person

Possibilities of declaring a consignment


Declare you online-purchases yourself!


If you have ordered goods from an online store, or if a private person has sent you a postal consignment from outside of the European Union which is delivered to you by a postal service or by an express mail service provider, you must declare it. The most convenient way is to declare the goods electronically in the e-Tax/e-Customs.

If you have received a notification on the arrival of the goods from a postal or courier company, please proceed as follows.

  • Log into the e-Tax/e-Customs.
  • Select “Online customs services” from the upper menu bar in the opening page.
  • Choose “Declaration of postal and courier parcels” from the left menu in the online customs services page.
  • Press the green “New declaration” button in the customer workbench.

For submitting the declaration you need the notification of an express mail company or the postal service provider Eesti Post and a document certifying the value of goods (an invoice, a payment order, a purchasing order, or any other document).

You can pay the taxes without leaving the declaration environment via a bank link or the prepayment account of the Estonian Tax and Customs Board provided that you have available funding. It is possible to submit the declaration in advance and to pay the taxes via a bank transfer. The bank requisites to pay the taxes are displayed in the system.

If your declaration was being verified by the customs and as a result the customs officer has corrected the declaration, you have to review and accept the corrections.

In addition, it is possible to declare the goods as follows:

Required accompanying documents


The following accompanying documents are required to declare a consignment:

  • a delivery notification of a postal or courier consignment

  • a parcel card for a gift parcel by a private person

  • a document that proves the purchase, quantity and cost of goods (an invoice, a payment order, a printout of an order confirmation, or any other document)

A requirement to submit additional documents may arise depending on the goods in the consignment.
 

If you need any assistance


Upon submitting a digitally signed traveller’s declaration by e-mail (rdeklar@emta.ee) or declaring the goods electronically, you can request additional information if necessary: e-mail address tolliinfo@emta.ee or telephone (+372) 880 0814 in the office hours of the Estonian Tax and Customs Board.
 

Using the services of a customs agency


The provider of postal and courier service marked on the parcel notice or any other customs agency you select can prepare the customs declaration for you.

Before the receipt of the consignment you shall pay the service fee for preparing the customs declaration and the import duties to the provider of the customs clearance service.
 

Import duties


The import duties are: customs duty, value added tax, and excise duty; the sum of import duties depends upon the commodity code and the country of origin of the goods.

Customs duty


In general, consignments the value of which remains under 150 euros are not subject to customs duty. The exceptions are the following: alcohol, tobacco products, perfume, and eau-de-cologne. Depending on the commodity code, the customs duty rate shall remain in the range of 0–17% of the value of the goods. You can find the customs duty rate per commodity code in the Estonian Master Tariff System.

It is possible to apply a one-time customs duty rate of 2.5% per gift parcel by a private person. If the value of the consignment sent by a private person without a charge is more than 700 euros, the customs duty rate shall be set by the Estonian Master Tariff System for all the goods according to their commodity code. The customs value serves as the basis of taxation by the customs duty. The customs duty of the goods means the price actually paid for the goods or the price to be paid, which the buyer paid or shall pay to the seller. Expenses incurred by a buyer to import the goods subject to the customs value shall be added to the sum actually paid or to be paid.

Value added tax


In general, the value added tax is 20%. However, books are taxed with a value added tax rate of 9% for instance. The value added tax rate comprises of the customs value pursuant to the Customs Code and all the taxes to be paid upon import and all expenses related to shipping the goods to their destination, incl. commission and expenses of packaging, shipping and insurance up to the first destination on the territory of Estonia.

Excise duties


Alcohol and tobacco products are taxed with excise duties. You can find the rates of excise goods at the web page of "Excise duty payment".
 

Tax payment


You can find the account numbers to pay the taxes and your personal reference number at the web page of "Requisites for payment of taxes".
 

Receipt of a consignment


You will receive the consignment from the provider of postal or courier service. If you have declared it yourself, contact the provider of the postal and courier service to specify the options of receiving the goods.
 

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05.05.2017