- Goods being sent to repair (including warranty repair) to a third country must always be declared.
- Before sending the goods, we recommend to check the import conditions in the destination country.
If goods have arrived to Estonia from a European Union country and it has occurred, that the goods have to be sent back (for example, the clothing size was not correct etc.), then when returning the goods it is not required to complete customs formalities. There is also no need to complete customs formalities when sending goods to a European Union country for repair.
Returning goods to a country outside the European Union
- If the goods have been sent to Estonia from a country outside the European Union and after free circulation it has occurred that the goods have to be sent back (for example the clothing size was not correct etc.), then it is possible to apply for invalidation of the import declaration and refund of taxes paid at import (customs duty and value added tax).
The request for invalidation has to be submitted within 90 days after the date of acceptance of the customs declaration and with the purpose to return the goods to the supplier (article 148 (3) of the Commission Delegated Regulation (EU) 2015/2446).
- If the value of the consignment being sent back exceeds 1000 euros or the quantity exceeds 1000 kg, the same customs formalities must be carried out as when sending a parcel to a country outside the European Union.
More information on the export page.
- If new goods are sent from the country outside the European Union for replacing the goods sent back, these have to be declared in order to enter free circulation and are subject to import duties.
It is possible to request for invalidation of a customs declaration in the Impulss data processing system of customs declarations at the e-services environment e-MTA of the Estonian Tax and Customs Board.
For requesting invalidation:
- enter the e-MTA;
- select from the menu Customs – Customs declarations – Import customs declaration (Impulss);
- select Submitted declarations;
- select the appropriate customs declaration and click Request for invalidation under the declaration;
- add an explanation to the reason of the request for invalidation. For example, write “the goods sent back did not fit in size” and select as the type of the reason: DA148_3 – Goods sold under a distance contract have been returned after release for free circulation.
All documents related to the consignment have to be submitted with the request for invalidation.
The request for invalidation has to be submitted within 90 days after the acceptance of the customs declaration and with the purpose to return the goods to the supplier.
When sending goods for repair outside the European Union it is required to use the outward processing procedure. Outward processing enables partial or total relief from customs duties at re-importation.
Total relief from customs duty is granted in case of warranty repair and when goods are replaced under warranty. More information about formalizing the outward processing procedure.
If the goods have been transported to repair without applying the outward processing procedure (for example, with a passenger, by post without the customs declaration etc.), it is still possible to gain relief from customs duty at re-importation of goods, if the outward processing procedure is applied retrospectively. For that, a customs declaration for re-importation with documents proving the import of goods is lodged.
The customs accepts the declaration when convinced that the conditions of the procedure have been met. An export declaration is not drawn up retrospectively.
The customs notifies the applicant of the refusal for retrospectively applying the outward processing in writing. When the outward processing procedure is not applied, the import duties applicable to the goods and other internal taxes due in connection with the incurrence of a customs debt have to be paid at re-importation of the goods.
Last updated: 31.08.2022