Quantitative and cost limits implied on goods depend from whether the goods are sent to Estonia from another EU Member State or non-EU state (or from a third country).
The Member States of the European Union are the following: Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden, the Netherlands, the United Kingdom.
The ‘special territories’ or the parts of the territory of the Community not covered by Council Directive 2006/112/EC are the following: Åland, the Canary Islands, the Channel Islands, French overseas territories (Guadeloupe, Guiana, Martinique and Reunion), Mount Athos.
In the case of sending goods from the special territories into Estonia the same quantitative and cost limits shall apply as sending goods from a third country. Therefore, goods sent from these territories into Estonia shall be declared at customs and depending from the goods, the value added tax and excise duty shall be paid.
As of 31 January 2020, the United Kingdom is a Member State of the European Union for the last day. From 1 February 2020, when the United Kingdom is not a Member State of the European Union, the transition period will begin and it will extend until 31 December 2020.
During the transition period until 31 December 2020, free movement of goods will take place in trade between the European Union and the United Kingdom.
You can find more information on the webpage "Brexit and its effects on customs clearance and on the trade with the United Kingdom".