Beginning from 1 August 2018, documents certifying the conformity of the fuel to the requirements (Documents of Compliance, DOC) shall be entered into the fuel handling database.
Beginning from 1 August 2018, pursuant to subsection 9 (52) of the Liquid Fuel Act (RT I, 03.04.2018, 11), the data written out in the Documents of Compliance (DOC) about the fuel indicated in subsection 8 (1) of the Liquid Fuel Act (motor vehicle petrol, diesel fuel, light fuel oil and heavy fuel oil) shall be entered into the fuel handling database.
The obligation to enter a document certifying the conformity of the fuel to the requirements does not extend to the handling of aviation fuel, liquefied petroleum gas, biogas, shale fuel oil, kerosene and specialty and unconventional fuel-like mineral oil.
The documents the issuing date of which is 1 August 2018 or later shall be entered into the database. The data set to be entered can be found under the subtitle ‘Kütuse käitlemise andmekogu andmekoosseis’ (‘Data to be entered in the fuel handling database’) in Annex 2 (PDF) to the Statutes of the register of taxable persons.
The conformity assessment body accredited or the person who releases the fuel for consumption (including a producer of fuel from the waste) or the person who transports the fuel released for consumption in another Member State into Estonia are obliged to enter the data into the database. The data shall be entered into the database prior to the release of the fuel for consumption. If the compliance of the fuel to the requirements has been re-attested, the warehouse keeper wherefrom the fuel has been released for consumption, must make a corresponding notation about it on the document entered into the database.
The database shall be accessible via the website of the Estonian Tax and Customs Board https://www.emta.ee/eng/ where you have to choose the e-MTA – ‘Customs’ – ‘Conformity documents (VDS)’.
See the instruction for using the database VDS in Estonian here »
The data can be entered into the sub-module of Documents of Compliance (in Estonian vastavusdokumentide süsteem, VDS) of the documents of compliance of the fuel handling database (in Estonian kütuse käitlemise andmekogu, KKS) via the user interface manually or upload from an XML file.
Training environment
Login to the VDS training environment is through the link https://koolitus.emta.ee/, where you have to choose the e-MTA – ‘Customs’ – ‘Conformity documents (VDS)’.
Applying for VDS rights
For delegating the VDS rights, the following steps need to be taken:
- the member of the management board has to enter the e-MTA as a representative and select ‘Settings’ – ‘Access permissions’;
- select ‘Access permissions of representatives’ from the drop-down menu and press the button ‘New access permission’ on the opened page;
- select the person to whom you wish to grant access permissions: enter the personal identification code or registry code, press the button ‘Search’, then press the button ‘Next’ and insert the start and end date of the permissions;
- select ‘Separate permissions’, find permissions using the search term ‘Fuel’, select the required permissions and press ‘Add’.
Changes in SADHES accompanied by the registration of documents of compliance in the fuel handling database
Beginning from 6 August 2018, the excise warehouse keepers who release fuel for consumption from excise warehouses and the importers bringing goods to Estonia accompanying with SAAD2 shall enter the following information into the profiles of accompanying documents T2, T5, T6 and SAAD2 in the database SADHES:
-
the data from the document certifying the conformity of the fuel to the requirements (certificate of conformity or declaration of conformity by EU producer);
and the following data fields have been added:
-
information about the owner of goods – obligatory from 1 February 2019 in profiles T2, T5, T6 and SAAD2;
-
quantity in actual litres – obligatory from 1 February 2019 in profiles T2, T5, T6 and SAAD2.
Box 17N "The fiscal marking of fuel" has been removed from all profiles.
Changes in Complex accompanied by the registration of documents of compliance in the fuel handling database
Beginning from 6 August 2018, it is necessary to enter the data of the document confirming compliance of fuel in the customs declaration in a new way in the database Complex during the procedure for permitting the release of fuel for free circulation.
In the customs declaration, the reference of the document confirming compliance of fuel (the additional document with code 1001) has to be indicated in the box 44AB "Reference" in the form <reg. code of the person issuing the fuel>/<reference of the person issuing the fuel>. For example: 10000001/KYTUS001.
The document confirming compliance of fuel indicated in the customs declaration has to be entered in the VDS before the customs declaration is lodged.
Table. Commodity codes by Complex and additional codes of the Estonian Master Tariff System (EMTS) which have to be accompanied by a document certifying the conformity of the fuel to the requirements
| Commodity code (8 digits) | Fuel | Additional code of EMTS in Complex |
|---|---|---|
| 27101241 | Petrol 91 | |
| 27101245 | Petrol 95 | |
| 27101249 | Petrol 98 | |
| 27101929 | Diesel fuel, diesel fuel for specific purposes | Q001, Q002 |
| 27101943 | Diesel fuel, diesel fuel for specific purposes | Q001, Q002 |
| 27101947 | Light heating oil | Q005 |
| 27101962 | Heavy fuel oil (subsection 66 (8) of the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act), heavy fuel oil (subsection 66 (81) of the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act) | Q006, Q007 |
| 27101964 | Heavy fuel oil (subsection 66 (8) of the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act), heavy fuel oil (subsection 66 (81) of the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act) | Q006, Q007 |
| 27102011 | Diesel fuel, diesel fuel for specific purposes | Q001, Q002 |
| 27102017 | Light heating oil | Q005 |
| 27102031 | Heavy fuel oil (subsection 66 (8) of the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act), heavy fuel oil (subsection 66 (81) of the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act) | Q006, Q007 |
| 27102035 | Heavy fuel oil (subsection 66 (8) of the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act), heavy fuel oil (subsection 66 (81) of the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act) | Q006, Q007 |
| NEW! Beginning from 16 August 2019, the following additional codes of the Estonian Master Tariff System (EMTS) which have to be accompanied by a document certifying the conformity of the fuel to the requirements shall be added to the database Complex (basis for quality requirements: Minister of the Environment Regulation No 73): | ||
| 27101943 | Paraffinic diesel fuel (Minister of the Environment Regulation No 73) | Q015 |
| 27101943 | Paraffinic diesel fuel for specific purposes (Minister of the Environment Regulation No 73) | Q016 |
| 27102011 | Diesel fuel B30 (Minister of the Environment Regulation No 73) | Q017 |
| 27102011 | Diesel fuel B30 for specific purposes (Minister of the Environment Regulation No 73) | Q018 |
Technical specifications for VDS
See technical specifications for VDS in Estonian here »
Fuel classifications
| fuelTypeCode | Fuel type |
|---|---|
| DIESEL | Diesel fuel |
| SPECDIESEL | Diesel fuel for specific purposes |
| HFUELOIL | Heavy fuel oil |
| LFUELOIL | Light heating oil |
| PETROL91 | Petrol 91 |
| PETROL95 | Petrol 95 |
| PETROL98 | Petrol 98 |
New X-Road specification of SADHES »
Additional information
If you have any questions, please contact us at:
- tolliinfo@emta.ee or
- +372 880 0814