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Consignments from the European Union

Goods sent from Estonia to a non-European Union (or third) country through the mediation of a postal service provider or an express service provider in general shall be declared, if its value exceeds 1,000 euros or its quantity exceeds 1,000 kg or the requirement for submission of the special permit has been established for the goods.

As an exception, goods sent to a third country for repair (incl. to perform work under guarantee) shall always be declared.

Special requirements have been established for sending of certain goods (for example, medicinal products) and sending of certain goods are prohibited.

Redispatch of goods

If after the release of goods for free circulation it has become evident that the goods are necessary to return for replacement by other ones (for example, due to the change of commercial sizes of garments, or the product did not meet the expectations), it is possible to apply for the customs declaration to be invalidated and the duties due on the importation to be refunded, provided that, pursuant to Art. 148 (3) of the Commission Delegated Regulation No. 2015/2446:

  1. the application is made within 90 days of the date of acceptance of the customs declaration;
  2. the goods have been exported (sent out of the EU) with a view to their return to the supplier and an export declaration or other documents supporting the sending of goods out of the EU have been submitted on this.

On returning goods you shall perform customs export formalities.

An application for the revocation of the customs declaration can be submitted through the e-MTA in the customs declarations processing system Complex. To do this, enter the e-MTA, select "Customs" from the menu on the left, then select "Customs declaration (Complex)" under the section "Customs declarations", click on the tab "Esitatud deklaratsioonid" ("Submitted declarations"), click on the magnifying glass icon at the end of the declaration line and select the option "Tühistamistaotlused" ("Applications for revocation") on the page "Deklaratsiooni ajalugu" ("Declaration history").

The duties due on the importation may be claimed for refundment through the data processing system Complex as well based on the application for the revocation of the customs declaration.

The new goods sent instead of the redispatched goods shall be declared for release for free circulation and the duties due on the importation shall be paid.

Sending goods for repair

In order to send goods for repair outside the European Union, an outward processing customs procedure shall be used. Outward processing makes it possible to bring the goods back partly or entirely exempt from customs duty. Total relief from import duties may be obtained in the case of work under guarantee or replacement of the goods under guarantee.

In order to implement outward processing, it is necessary to declare goods for an outward processing customs procedure, including the goods not exceeding the statistical limit (1,000 euros/1,000 kg). Every person may submit a customs declaration. A person may let the customs declaration to be submitted by his/her representative as well (by a provider of postal or express mail services or a customs agency).

A customs declaration shall be submitted:

  • electronically in the e-MTA (select "Customs" from the menu on the left, then select "Customs declaration (Complex)" under the "Customs declarations" section, and select "Minu deklaratsioonid" ("My declarations") from the drop-down menu on the tab "Deklaratsioonid" ("Declarations") and click the button "Sisesta uus" ("Insert new")) or
  • to a desired customs office on paper.

If a customs declaration is submitted electronically, the mandatory boxes are marked with asterisks. Boxes in a customs declaration are completed in accordance with the description of the box and the instructions.

1. Clearance of export goods

The following data must definitely be indicated in an outward processing declaration:

  • profile E1;
  • code "21" is indicated in box 37A;
  • code "00" is indicated in box 37B;
  • in boxes 44LLT (Application for Simplified Permit) the following shall be indicated:
    • code "30-4" is indicated for the economic condition;
    • estimated number of months on how long the goods shall be under repair is indicated for the duration of the customs-approved treatment;
    • the code of the customs office where the reimport of the goods shall be cleared through customs is indicated for the code of the terminating customs office;
    • CN code of the repaired goods (in general the same code as indicated in box 33) is indicated for a code of the compensation product.

If the reimport takes place in another Member State, the information sheet INF 2 shall be submitted together with the export declaration. The information sheet INF 2 is always submitted on paper.

2. Clearance of reimport goods

In the clearing of reimport goods the import declaration is submitted to the customs office terminating the customs procedure.

The following data must definitely be indicated in a reimport declaration:

  • profile H;
  • code "61" is indicated in box 37A;
  • code "21" is indicated in box 37B;
  • code "B02" (work under guarantee), "B03" (replacement of goods under guarantee) or "000" (paid repairs or replacement) is indicated in box 37C;
  • code "Z" – export declaration together with the number and date of acceptance – is indicated in box 40A;
  • code "00100" is indicated in box 44AR;
  • code "N325" (document certifying the customs value) and other relevant codes of the supplementary document are indicated in box 44AA;
  • the import charges on repair, transport and insurance expenditure (completed in the case of the paid repair only) are indicated in box 47.

A guarantee contract certifying the unpaid repair due to the contractual or legal guarantee responsibility or production defect must be kept available to the customs authorities and submit at the request of the customs authorities.

3. Retroactive permit

If goods have been transported for repairs without implementing an outward processing customs procedure (for example, together with a traveller, by post without a customs declaration, etc.), you may still get a relief from the duty on the reimportation, if the outward processing procedure is applied for retroactively. For that purpose, a reimport declaration shall be submitted (see point 2) whereto the documents certifying the goods export are attached.

The customs authorities shall accept the declaration if they are convinced that the requirements for the procedure are met. A customs declaration for export shall not be cleared afterwards.

The customs authorities shall inform the applicant in writing about the refusal of the implementation of the outward processing retroactively.

If outward processing is not implied, the import duties applied to the goods on the reimportation and other national charges incidental to incurrence of a customs debt shall be paid.

Special requirements

In order to send certain goods into a non-EU country, quantitative limitations or the requirement for the special permit have been established.

Please be sure to examine the special requirements before sending or ordering goods!

Prohibited goods


It is not allowed to send in a postal or an express mail consignment the following:
  • narcotic drugs and psychotropic substances
  • medicinal products containing narcotic drugs or psychotropic substances
  • full blood and blood components
  • anabolic steroids
  • cells and tissues for medicinal use
  • advanced therapy medicinal products
  • weapons and their parts
  • ammunition and its parts
  • tear gas and nerve gas cylinders
  • inert explosives and munition and their replicas, including for example, inert grenades and shells (missiles) and their replicas
  • radioactive substances
  • toxic substances

See also:


Additional information