Gifts

Gifts are parcels sent from one natural person to another. Products ordered from or obtained free of charge from online stores are not gifts.

Declaring gifts

All gifts arriving from outside the European Union must be declared.

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Important to know

There are quantitative restrictions for exemption from duty or special authorisation requirements for sending certain goods to Estonia. Sending certain goods is forbidden. Be sure to check the special requirements!

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Naine hoiab käes kingitust

Consignments exempt from customs duty

Import duties do not have to be paid if you receive a parcel:

  • sent to you free of charge by a natural person from a third country and the nature and quantity of items contained do not indicate a commercial purpose (e.g. gifts from a relative or friend);
  • sent on an occasional basis;
  • in which the value of goods contained is less than 45 euros;
  • containing alcohol, tobacco products, perfume, toilet water, coffee or tea in quantities not exceeding the limits given below.

The customs authorities have the right to verify the accuracy of the declared data.

Taxable consignments

Import duties have to be paid if you receive a parcel sent free of charge by a natural person from a third country but the customs value of goods in the consignment exceeds 45 euros or the quantitative limit for alcohol, tobacco products, perfume, toilet water, coffee or tea is exceeded.

Beginning from 1 July 2022

Goods received as a gift, the value of which does not exceed 45 euros and, with some goods, the quantitative limit values of exemption from duty have not been exceeded, will be exempt from VAT pursuant to the amendment to the Value-Added Tax Act (§ 17 (1) 10)) of 1 July 2022.

Gift is a parcel sent from one natural person to another free of charge.

For the correct application of the VAT exemption for parcels with the value of up to 150 euros in the parcel declaration system, please follow this instruction:

  • if you have received a gift (parcel sent by a natural person free of charge), the value of which does not exceed 45 euros and the quantity does not exceed the quantitative limit values of exemption from duty, please tick the box “Gift from a private person” on the parcel declaration;
  • if you have received a gift (parcel sent by a natural person free of charge), the value of which does not exceed 150 euros, but exceeds 45 euros or the quantity exceeds the quantitative limit values, please tick the box “Order” on the parcel declaration.

Quantitative limit values of exemption from duty for alcohol, tobacco products, coffee, tea, perfumes and toilet waters

  • Tobacco products: 50 cigarettes or 25 cigarillos or 10 cigars or 120 grams of solid tobacco substitute or 20 grams of other alternative tobacco product or 50 grams of smoking tobacco, which may include up to 20 grams of tobacco product consumed by heating
  • Alcohol: 6 litres of beer and 2 litres of fermented beverages, and, in addition, either 1 bottle (with volume up to 1 litre) of alcohol other than beer and fermented beverage, regardless of its ethanol content, or 2 litres of wine
  • 50 grams of perfume* or 0.25 litres of toilet water**
  • 500 grams of coffee or 200 grams of coffee extract or essence
  • 100 grams of tea or 40 grams of tea extract or essence
Notes

* Perfumes and fragrances (eau de perfume) usually contain essential oils, herbal concretes, absolutes or mixtures of synthetic fragrances, which have been dissolved in a high concentration alcohol. These also usually contain additives with faint odour, fixatives and stabilizers.

** Toilet waters (eau de toilette, eau de cologne) – for example, lavender water, eau de cologne (not to be confused with aqueous distillates and aqueous solutions of essential oils under heading 3301 of the Combined Nomenclature) – contain essential oils etc. in a lesser extent, and generally, less concentrated alcohol than the perfumes described above.

Last updated: 01.07.2022

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