Transportation of excise goods
1. Excise goods (alcohol and tobacco products) released for free circulation in Estonia are allowed to transport to other Member States of the EU for non-commercial purposes.
2. Dispatch of excise goods to other Member States of the EU may brought along an obligation to the consignee of a consignment to pay the excise duty established in the country of destination.
3. Transportation of excise goods from Estonia without revenue stamps or with revenue stamps of other states is prohibited.
4. A private person from another Member State of the EU may send to a private person into Estonia excise goods (alcohol and tobacco products) for non-commercial purposes.
5. When ordering excise goods from an undertaking (a seller) of another Member State of the EU, you should check out whether the undertaking has a tax representative in Estonia responsible for the payment of excise duties pursuant to the excise duty rate valid in Estonia.
For information about whether the distance seller has appointed a tax representative please send the request to the email address email@example.com.
If the distance seller of another Member State has not appointed a tax representative in Estonia, the recipient of alcohol is responsible for payment of excise duty.
Before the distance seller dispatches excise goods to Estonia, a private person responsible for payment of excise duty must submit the guarantee to the Tax and Customs Board (to pay excise duty in advance) and to report the mandatory information.
If there is no tax representative and excise duty is not guaranteed by a private person then, the excise goods ordered shall not be allowed to enter the country.
6. Quantitative limits, exempt from excise duty, are established for excise goods sent from third countries from a private person to another private person, in accordance with § 58 (tobacco products) and § 48 (alcohol) of the Alcohol, Tobacco and Fuel Excise Duty Act, if the following two conditions are met:
a) the consignee of goods is at least 18 years of age and
b) the products are not sent to the same person more frequently than three times per calendar year.
It is permitted to import for non-commercial purposes without paying excise duty:
- tobacco products: up to 50 cigarettes or 25 cigarillos or 10 cigars or 50 grammes of smoking tobacco
alcohol: 6 litres of beer, and 2 litres of fermented beverages and additionally either 1 litre of alcohol (regardless of ethanol content) or 2 litres of wine
7. Excise goods ordered from undertakings (sellers) of third states shall not be allowed to enter the country because these are not marked properly as required in Estonia.
Ordering and sending hemp seeds, mycelia and spores containing psilocine (psilosin) or psilocybine
1. The Act on Narcotic Drugs, Psychotropic Substances and Precursors thereof bans the growing of hemp (Cannabis sativa) for the purpose of obtaining a narcotic substance.
2. The Act on Narcotic Drugs, Psychotropic Substances and Precursors thereof bans the growing of mushrooms containing psilocine (psilosin) or psilocybine.
3. Hemp plants with the high content of tetrahydrocannabinol may have seeds containing small quantities of tetrahydrocannabinol which is the proof of the narcotic substance.
4. In the mycelium of mushrooms containing a narcotic substance psilocine (psilosin) or psilocybine there can develop small fruiting bodies of fungi that prove the narcotic substance content.
5. Varieties of cannabis which plants may contain tetrahydrocannabinol not exceeding 0.2% are allowed to grow for the purpose of receiving hemp fibre. Seeds of such varieties are packed into large packages, labelled as required and supplied with the certificate. Seeds of such varieties shall not be sold by the piece.
Ordering and Sending Medicinal Products
1. When ordering and sending medicinal products from third countries or the Member States of the EU the same requirements are in force.
2. Before ordering or sending products it is reasonable to turn to the State Agency of Medicines and let to determine whether the product is a medicine or not. Quite often the products recognised as food supplements in other states shall be identified as medicinal products in Estonia, due to active ingredients in their composition.
- Identification of medicinal products is regulated by the Regulation No 59 of the Minister of Social Affairs of 13 April 2005 "Conditions and Procedure for Identification of Substances or Products as Medicines”.
- You may address the State Agency of Medicines by e-mail at: firstname.lastname@example.org, or by phone: +372 737 4140.
- Requirements established for medicinal products are regulated by the Medicinal Products Act and the Regulation No 31 of the Minister of Social Affairs of 18 February 2005.
3. Essential requirements for sending medicinal products:
- medicinal products ordered through the Internet are not allowed to send by post or by express service
- medicinal products must be in original unopened producer’s packages
- a private person may send to another private person 5 unopened retail packages of a medicinal product (up to 5 medicinal products altogether with different trade names, if there are several items)
- if a private person wishes to send to another private person more than five retail packages of medicinal products, he/she must apply to the State Agency of Medicines for an import permit for medical products
- sending narcotic drugs or psychotropic substances by post or by express service is prohibited
4. The plants and mixtures of plants or herbs causing euphoria or hallucination are equivalent to medicinal products because the substances in their composition belong to the composition of medicinal plants of groups A or AR.
5. There are no restrictions for sending products not identified as medicinal products (but for example, as food supplements).
Checks of a Product for Conformity with the Rules (pursuant to Council Regulation (EEC) No 765/08)
When, in the context of checks which are carried out in respect of goods declared for release for free circulation, the customs authorities find:
- that a product or batch of products displays certain characteristics which would give rise to a serious doubt as to the existence of a serious and immediate risk to health or safety in the event of that product's being used under normal and foreseeable conditions, and/or
- that a product or batch of products is not accompanied by a document or not marked in accordance with the Community or national rules on product safety applicable in the Member State in which release for free circulation is sought,
they shall suspend release of the product or batch of products concerned and immediately notify the national authority responsible for monitoring the market.
In case this authority finds that the product is harmful or it is not accompanied by a suitable document or it is not marked as required, this product shall not be released for free circulation.