Quantitative limits exempt from duties have been established for alcohol, tobacco products and motor fuel.
Special requirements have been established for bringing in certain goods or personal effects (for example, food products, medicinal products and so on) and bringing in some products are prohibited.
The cash declaration information system uses the exchange rates in the Estonian Master Tariff System.
It is prohibited to import from Russia
Among other prohibited goods, EU sanctions prohibit the import from Russia of goods the sale of which generates significant revenue for Russia. Such goods are, for example:
- alcohol
NB! Only 16 litres of beer, 4 litres of wine, 2 litres of light alcohol (e.g. cider, sparkling wine) are allowed. - tobacco products
- crustaceans, caviar, caviar substitutes
- clothing items (including women's and girls' clothing)
- footware
- wallets, handbags, travel bags
- cosmetics and hair care products
- hygiene products
- household appliances
- telephone sets, incl. telephones for cellular networks or for other wireless networks (radionet), and other apparatus for the transmission or reception of voice or images, incl. smart speakers (Yandex)
- LED and other lamps, lights
- smartwatches
- photographic equipment, binoculars and other optics
- CD discs, vinyl records, flash drives (i.e. data carriers in general)
- gold, gold coins, gold jewellery, articles of goldsmiths' wares
- cleaning products (incl. water purification tablets and disinfectants)
- chemicals
- certain fertilisers
- wood and articles of wood, paperboard
- furniture
- iron and steel products
- articles of cement, of concrete or of artificial stone
- glass and glass containers
- new pneumatic tyres, of rubber
The list is not exhaustive. The full list of goods can be found in annex XXI to article 3i of Council Regulation (EU) No 833/2014.
It is also prohibited to import goods originating from Crimea, Sevastopol, Donetsk and Luhansk regions.
Please note that a violation of an international sanction is punishable either by a pecuniary punishment or imprisonment for a term of up to five years.
Imposing sanctions on personal effects
Cases where the personal effects of a person crossing the border include items subject to sanctions are assessed by customs officials on a case-by-case basis, taking into account the quantity of the goods, the length of the journey and the nature of the goods. Therefore, the final decision as to whether the goods crossing the border are intended solely for personal use and travel and are not intended for commercial purposes is taken at the border by customs officials who check the purpose of crossing the border and the nature of the goods.
If it is identified at the border that the goods are being transferred across the border as personal effects for the purpose of transporting sanctioned goods to or from Russia (including for sale), the personal effects exception does not apply to the goods and they are considered as ordinary goods subject to sanctions.
The 12th package allows motor vehicles with diplomatic registration plates to enter the European Union (EU) if the vehicles are necessary for the functioning of diplomatic and consular representations, including delegations, embassies and missions, or of international organisations enjoying immunities in accordance with international law, or for the personal use of their staff and their immediate family members.
The competent authorities are given the possibility, under such conditions as they deem appropriate, to authorise the entry into the EU of a vehicle which is not intended for sale and which belongs to a citizen of a Member State or an immediate family member who is resident in Russia and is driving the vehicle into the Union for strict personal use. This means that each Member State, through the competent authorities, is left the possibility to authorise or prohibit the entry into the EU of such vehicles. Since 13 September 2023, the competent authorities of Estonia have prohibited vehicles with registration plates of the Russian Federation from entering the EU. The same practice will continue. This means that vehicles with registration plates of the Russian Federation are not allowed to enter through Estonian border crossing points regardless of the grounds for the owner’s or user’s stay in Estonia or the EU.
The 12th package made it legal to register in a Member State motor vehicles with registration plates of the Russian Federation already located in the territory of the EU. Registration in the EU will be allowed for all vehicles which entered the territory of the Union before and including 19 December 2023. See more information in the Q&A.
Means of transport with registration plates of the Russian Federation will continue to be allowed to leave Estonia by crossing the external border or to cross the internal borders of the EU.
All customs declarations submitted for the purpose of declaring vehicles will be processed case by case. Persons who want to declare their vehicles to customs are advised to check beforehand whether it is possible to register the vehicles in Estonia. Otherwise it can happen that you pay customs duties, but the vehicles cannot be registered in the Estonian traffic register.
1. Can you come to Estonia from Finland, Sweden or, for example, Latvia with a vehicle with Russian registration plates?
Estonia does not prevent the movement of vehicles with Russian registration plates within the EU. Latvia has announced that it will allow vehicles with Russian license plates to move in its territory only to travel through the country. A vehicle registered in Russia can pass through the territory of Latvia only once. Before entering the country, persons must use e-services to provide the Latvian Road Traffic Safety Directorate with information on the vehicle, the driver and the period during which the vehicle is participating in traffic in Latvia. This time must not exceed 24 hours.
ERR news: "Läti keelab Venemaal registreeritud sõidukid" (Latvia bans vehicles registered in Russia)
2. Is it possible to go from Estonia to Finland, Sweden or Latvia with a vehicle with Russian registration plates?
Estonia does not prevent the movement of vehicles with Russian registration plates within the EU. Latvia has announced that it will allow vehicles with Russian license plates to move in its territory only to travel through the country. A vehicle registered in Russia can pass through the territory of Latvia only once. Before entering the country, persons must use e-services to provide the Latvian Road Traffic Safety Directorate with information on the vehicle, the driver and the period during which the vehicle is participating in traffic in Latvia. This time must not exceed 24 hours.
ERR news: "Läti keelab Venemaal registreeritud sõidukid" (Latvia bans vehicles registered in Russia)
3. Which means of transport are subject to sanctions? Passenger cars, buses, trucks, motorcycles, etc.?
B and C category vehicles with Russian registration plates are prohibited from entering the European Union. The entry of vehicles with Russian transit numbers is also prohibited.
Buses with more than 10 seats (including 1+9), and motorcycles are permitted.
The existence of regular service authorisations for the carriage of passengers by bus is not decisive, the number of seats is important.
4. Are ambulances or other special purpose vehicles with registration plates of the Russian Federation allowed to enter the EU?
Ambulances and other special purpose vehicles may continue to cross the border between the European Union and the Russian Federation. In the case of border crossing of special purpose vehicles, the purpose of the specific journey is checked.
5. What does it mean to declare for free circulation?
“Declaration for free circulation” means the lodging of a customs declaration for free circulation with payment of duties for the vehicle. A person who has a permanent residence is in the EU and who transports a vehicle from a third country to the EU must declare the vehicle for free circulation immediately after crossing the border, pay duties and register the vehicles with the Transport Administration. If a third country person entered the EU temporarily, but became a person of the EU by obtaining a residence permit or changing his or her residence, the person must immediately declare the vehicle for free circulation. The vehicle must be registered in accordance with the Road Traffic Act.
6. Do you always have to pay taxes when declaring something for free circulation?
As a general principle, a person is required to pay customs duties and VAT. Persons who meet the conditions of a settler will be able to apply for exemption. The customs duty rate for passenger cars is 10% of the customs value of the goods and VAT must also be paid.
7. Is it possible to pay the duties and taxes in instalments?
Yes, please read more about it on our web page “Payment of tax liabilities in instalments”'.
8. What to do with a vehicle that you do not want to declare for free circulation?
Such vehicles will have to be returned to Russia.
9. What to do if the vehicle belongs to a Russian person who is not a permanent resident in the EU?
It is not possible to declare or register this vehicle and we recommend returning it to Russia.
10. Who is allowed to transport vehicles in the register of the Russian Federation to the EU?
Only vehicles with diplomatic number plates, motorcycles, buses with more than 10 seats and special vehicles (e.g. ambulance providing assistance) are allowed to cross the border. No other exceptions for persons have been introduced.
11. What to do with a vehicle that is intended to be declared for free circulation and entered in the Traffic Register?
Vehicles which have been transported to Estonia before 15 December 2023 may be declared for free circulation under the following conditions:
- the owner of the vehicle is a person of the EU (EU citizen or a person holding an Estonian residence permit)
- the vehicle must be located in Estonia
- the person presents to the customs authorities a document proving the ownership of the vehicle
- the transfer of ownership took place before 15 December 2023
- the person has the data necessary for the completion of the customs declaration (including the customs value)
The person submits the customs declaration to the Estonian Tax and Customs Board and pays the necessary taxes. The person is then obliged to register the vehicle not later than within 5 days. We recommend the person to first make sure that the vehicle meets the technical requirements of the EU.
We recommend using the assistance of customs agencies to submit the customs declaration.
Instructions on how to fill in a customs declaration (in Estonian)
NB! If the goods should have been declared on first entry, the customs authorities have the right to demand interest in addition to customs duties.
12. What to pay attention to when filling in a customs declaration?
- Customs value — indicate the price actually paid for the vehicle or the price that should have been paid had the vehicle been purchased (e.g. if it was a gifts). NB! The customs authorities have the right to determine the customs value of the vehicle if doubts arise as to the declared value.
- Enter the additional codes Y859 and Y920.
- Select submitting a declaration retrospectively and indicate the date of arrival in the EU as the date of presentation of goods or, if the arrival in the EU took place before 1 July 2021, indicate the 1 July 2021 as the date.
- Commodity code 8703.
On 29 June 2024, the EU Council adopted amendments to restrictive measures in view of the situation in Belarus and the involvement of Belarus in the Russian aggression against Ukraine
One of the restrictive measures introduced was a ban on the entry of vehicles with Belarusian licence plates into the European Union (EU).
As an exception, the ban does not apply on the import of vehicles with diplomatic licence plates if the vehicles are necessary for the functioning of diplomatic and consular representations, including delegations, embassies and missions, or international organisations enjoying immunities in accordance with international law, or for the personal use of their staff and their immediate family members.
Competent authorities are allowed to authorise, under such conditions as they deem appropriate, entry into the EU of a vehicle not intended for sale and belonging to:
- a citizen of a Member State, or to one of the citizen’s closest family members, who resides in Belarus and drives this vehicle to the EU for personal use only, or
- any Belarusian national who has a valid visa or residence permit allowing entry into the Union and who brings a motor vehicle into the Union for strictly personal use.
This means that each Member State, through the competent authorities, is left the possibility to authorise or prohibit the entry into the EU of such vehicles. Estonia has banned the entry of Belarusian vehicles since 1 July 2024. This means that vehicles with the licence plates of Belarus are not allowed to enter through Estonian border crossing points regardless of the grounds for the owner’s or user’s stay in Estonia or the EU.
The ban does not prevent motor vehicles already in the territory of the Union on 1 July 2024 from being registered in a Member State.
Vehicles with Belarusian plates located in Estonia must be declared to customs immediately within 5 days. According to the conditions of temporary import, a vehicle can stay in the Union for up to 6 calendar months, after which it must be taken out of the Union or a customs declaration must be submitted to the Estonian Tax and Customs Board for importing the vehicle into the Union. With the submitted customs declaration, the car must be registered with the Estonian Transport Administration. In certain cases, it is possible to apply for tax exemption. For this, please contact the Estonian Tax and Customs Board at the earliest opportunity at [email protected].
In the event of a later application, it may no longer be possible to obtain the exemption, as the time limits for obtaining the exemption may have expired.
If the vehicle has not been removed or re-registered within the prescribed period, it will be removed from traffic and a fine will be imposed on the user of the vehicle.
Quantitative limits exempt from duties on alcohol, tobacco products and motor fuel
Excise goods (alcohol, tobacco products and fuel) may be brought into Estonia exempt from excise duty only if the goods are brought for non-commercial purposes. Excise goods are deemed to be acquired outside the European Union if the travellers have not declared the existence and quantities of excise goods at the exit from Estonia.
Travellers, who are at least 18 years of age, arriving into Estonia, may bring at the first and second entry within a calendar month in their luggage the following quantities of tobacco products:
- 40 cigarettes* (an air passenger up to 200 cigarettes), or
- 100 cigarillos*, or
- 50 cigars*, or
- 50 grams of smoking tobacco (incl. Hookah tobacco), which may include up to 20 grams of tobacco product consumed by heating* (an air passenger up to 250 grams of smoking tobacco, which may include up to 100 grams of tobacco product consumed by heating), or
- 120 grams of solid tobacco substitute (incl. tobacco-free snus),
- 20 millilitres of tobacco liquid (from 01.01.2023) or
- 20 grams of another alternative tobacco product
- one package smokeless tobacco product on the condition that one package contains no more than 50 grams of the product.
Smokeless tobacco product means a tobacco product not involving a combustion process, including chewing tobacco, nasal tobacco and tobacco for oral use.
It is allowed to combine the quantities marked with asterisk (*) taking into account that each quantity shall represent 100% of the total allowance and any one traveller may bring along quantities not exceeding 100% of the total allowance.
Example of combination: 20 cigarettes representing 50% of the allowed 40 cigarettes + 25 cigars representing 50% of the allowed 50 cigars makes the total allowance of 100%.
The Estonian Tax and Customs Board may apply additional exemption from excise duty of the tobacco products except smokeless tobacco product brought into Estonia by a traveller at the third entry within a calendar month, if the traveller proves to the customs officials that the import of tobacco products was of an occasional nature.
Travellers arriving into Estonia by air, train or sea are not limited by border-crossing frequency at the application of the exemption from excise duty of tobacco products.
Travellers, who are at least 18 years of age, arriving into Estonia, may bring at the first entry within a calendar month in their luggage the following quantities of alcohol:
- wine up to 4 litres (except sparkling wine, liqueur wine),
- beer up to 16 litres,
- plus 2 litres of alcoholic beverages with alcohol content up to 22% (incl. sparkling wine, liqueur wine)*, or
- 1 litre of strong alcoholic beverages (with alcohol content exceeding 22%)*. NB! Allowed to bring only if it is not produced in Russia and it is not brought from Russia.
It is allowed to combine the quantities marked with asterisk (*) taking into account that each quantity shall represent 100% of the total allowance and any one traveller may bring along quantities not exceeding 100% of the total allowance.
Example of combination: 1,5 litres of alcoholic beverage (strength up to 22% vol.) representing 75% of the allowed 2 litres + 0,25 litres of alcoholic beverage (strength exceeding 22% vol.) representing 25% of the allowed 1 litre form altogether the total allowance of 100%.
The Estonian Tax and Customs Board may apply additional exemption from excise duty of alcohol brought into Estonia by a traveller at the second entry within a calendar month, if the traveller proves to the customs officers that the import of alcohol was of an occasional nature.
Travellers arriving into Estonia by air, train or sea are not limited by border-crossing frequency at the application of the exemption from excise duty of alcohol.
Travellers arriving into Estonia by motor vehicle (incl. motorised water craft) may bring at the first entry within a calendar month the fuel exempt from excise duty:
- in the quantity of the standard fuel tank of a motor vehicle (except liquefied gas, which may be brought in exempt from excise duty also at the subsequent arrivals in Estonia) and
- up to 10 litres of motor fuel in a portable container.
for the consumption in the same motor vehicle.
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Additional exemption from excise duty at subsequent entries in Estonia
The Estonian Tax and Customs Board may apply additional exemption from excise duty of the motor fuel brought into Estonia by a traveller at subsequent entries within the same calendar month in two cases.
- If both conditions have been met:
- the traveller has entered Estonia by a motor vehicle on up to three occasions within six preceding calendar months and
- bringing fuel is not the main objective of the traveller.
- If the traveller submits a notification about fuel being carried out of Estonia in the fuel tank of the motor vehicle.
In the case of exemption from excise duty on motor fuel, the traveller is considered to be the active user (the driver) of а motor vehicle.
The motor fuel which is brought into Estonia exempt from excise duty may be used only in the motor vehicle with which it was brought in; taking the fuel out of the vehicle or transfer of this fuel is forbidden. Exemption from excise duty shall not be applied if it becomes obvious from the activities of the holder of a vehicle that fuel is being imported for commercial purposes.
Additional customs duty on goods imported from Russia
From 20 July 2025, an additional customs duty of 50% will apply to certain Russian and Belarusian goods.
Regulation (EU) 2025/1227 of the European Parliament and of the Council applies an additional 50% ad valorem customs duty on imports of goods originating in or exported from the Russian Federation or the Republic of Belarus on top of the applicable Common Customs Tariff rate as from 20 July 2025.
The list of goods includes live animals, meat, milk and dairy products, honey, live plants, fruit and vegetables, coffee, tea, cereals, cat and dog food, animal feed, hides and skins, natural textile fibres, etc.
A more detailed list of the goods to which the additional rate of duty of 50% applies is given in Annex I to the Regulation.
The goods listed in the Annexes to the Regulation are not subject to the reduced rates established by Union's tariff rate quotas when the goods originate in the Russian Federation or the Republic of Belarus or are exported directly or indirectly from the Russian Federation or the Republic of Belarus to the Union.
Choosing between the customs channels
If arriving in Estonia there is a system of two customs channels at a border point, travellers must bear in mind the following:
- travellers shall choose the green channel if they carry along goods not subject to declaration
- travellers shall choose the red channel if they carry along goods subject to declaration that:
– exceed cost limits exempt from duties
– exceed quantitative limits exempt from duties
– require special permits
If you are not convinced whether you should declare the goods you have in your luggage or not – please choose the red channel!
If there are no customs channels in a border crossing point, the travellers must address a customs official for presenting the goods for taxation or for showing a required special permit.
Tax exemption for declaring personal goods for Ukrainian war refugees
All goods brought into the EU from Ukraine must be declared by submitting a customs declaration in the customs information system Impulss.
Ukrainian war refugees can declare their personal belongings, including vehicles brought from Ukraine, tax-free. This means that Ukrainian war refugees do not have to pay the usual import duties (customs duty and VAT). To submit a customs declaration, we recommend that you contact a customs agency.
The condition for exemption is that the person has left Ukraine after 24 February 2022 and has been granted temporary protection by the Police and Border Guard Board (in Ukrainian).
Customs declaration must be accompanied by:
- initial decision to grant a temporary residence permit on the basis of temporary protection and
- a valid residence permit (or a positive decision to extend it);
- documents proving ownership of a car when declaring a car.
Last updated: 21.07.2025
