Quantitative and cost limits implied on goods depend from whether the goods are sent to Estonia from another EU Member State or non-EU state (or from a third country).
The Member States of the European Union are the following: Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden, the Netherlands.
The ‘special territories’ or the parts of the territory of the Community not covered by Council Directive 2006/112/EC are the following: Åland, the Canary Islands, the Channel Islands, French overseas territories (Guadeloupe, Guiana, Martinique and Reunion), Mount Athos.
In the case of sending goods from the special territories into Estonia the same quantitative and cost limits shall apply as sending goods from a third country. Therefore, goods sent from these territories into Estonia shall be declared at customs and depending from the goods, the value added tax and excise duty shall be paid.