This information material regulates the application of quantitative limits exempt from excise duty for excise goods sent to natural persons and the assessment of personal use on the basis of indicative quantities established for a natural person, pursuant to §§ 48 and 58 of the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act.
1.1 Quantities exempt from duties are the following:
a) tobacco products
up to 50 cigarettes or
25 cigarillos or
10 cigars or
50 grams of smoking tobacco
6 litres of beer and
2 litres of fermented beverages, and, in addition, either
- 1 bottle (with the volume of up to 1 litre) of alcohol other than beer or fermented beverage regardless of its ethanol content, or
- 2 litres of wine
1.2 In order to apply the exemption from customs duty the following conditions must be fulfilled as well:
the consignee of the consignment is at least 18 years of age;
used for non-commercial purposes;
the value of a consignment does not exceed 45 euros;
no charge is required for the consignment.
1.3 If there are excise goods in a consignment sent from a natural person of a non-Union country to a natural person living in Estonia that exceed the quantitative limits but the amount remains within the range of limitations provided in point 1.4, the consignee shall have an opportunity to declare in writing the amount exceeding the quantitative limits up to the quantities given in point 1.4 and pay the import duty, excise duty and value added tax.
If the amount in a sales packaging exceeds the value or quantity limit in part, excise duty is imposed on all the excise goods in the sales packaging.
Standard rate of duty 2.5% is not applicable to tobacco products.
a) tobacco products
- 800 cigarettes;
- 400 cigarillos;
- 200 cigars;
- 1 kg of smoking tobacco;
- 20 litres of intermediate product;
- 90 litres of wine,incl. sparkling wine up to 60 litres;
- 110 litres of beer;
- 10 litres of other alcoholic beverages.
1.5 If there is a reason to presume that the goods in the consignment are not meant for personal use and the consignee does not prove the contrary, all the requirements listed in point 1.6 shall apply to the goods and the person pursuant to the Tobacco Act or Alcohol Act.
pursuant to § 23 of the Alcohol Act, a person as an undertaking must submit a notice of economic activities into the register of economic activities and, pursuant to subsection 4 (1) of the same Act, the alcohol must be entered in the state register of alcohol in its name;
- pursuant to § 18 of the Tobacco Act, a person as an undertaking must submit a notice of economic activities in the register of economic activities; tobacco products and the packaging of tobacco products must meet the requirements provided for in the Tobacco Act and, pursuant to subsection 61 (3) of the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act, the products must be revenue stamped.
1.7 Until the personal use is certified, the alcohol and tobacco products shall be seized and left under supervision, pursuant to subsection 791 (1) of the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act.
1.8 If the requirements are not met, the consignment is subject to redispatch to the consignor or confiscation in accordance with the established procedure.
2.1 Pursuant to clause 22 (2) 6) of the Tobacco Act, retail sale in tobacco products is prohibited via cross-border distance sale, i.e. sending of consignments containing tobacco products by a legal person to a natural person living in Estonia is prohibited.
2.2 Pursuant to the Alcohol Act, the requirements provided for in the same Act do not apply to alcoholic beverages sent from a foreign state to a natural person who is 18 years of age for use in Estonia for non-commercial purposes. Resulting from the provisions in the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act, tax exemption can be applied to consignments sent by a natural person of a foreign state only, thus, tax exemption cannot be applied to alcoholic beverages sent by a legal person, and excise duty is imposed on the whole consignment.
If quantities in consignments exceed the quantities provided for in point 1.4 or for some other ground it is reason to believe that the goods in consignments are not meant for personal use, the requirements provided for in point 1.6 shall be applied to the goods and the person.