Goods may be sent from another Member State of the European Union into Estonia through the mediation of a postal service provider or an express service provider in general without limitations.
Sending of alcohol and tobacco products is an exception subject to quantitative limitations.
In the case of sending certain goods (for example, medicinal products etc.) both into Estonia or from Estonia into another Member State, special requirements have been established, and sending some goods is prohibited.
Sending of excise goods (alcohol and tobacco products) to a natural person living in Estonia
Consignments from a natural person of another Member State
A natural person at least 18 years of age may receive from another natural person when sent by post (or express mail):
- alcohol: 6 litres of beer and 2 litres of fermented beverages, and, in addition, either 1 bottle (with the volume of up to 1 litre) of alcohol other than beer or fermented beverage regardless of its ethanol content, or up to 2 litres of wine
- tobacco products: up to 50 cigarettes or 25 cigarillos or 10 cigars or 120 grams of solid tobacco substitute or 20 grams of other alternative tobacco products or 50 grams of smoking tobacco
In order to receive a consignment containing alcohol and/or tobacco products all following conditions must be met:
- sent occasionally
- used for non-commercial purposes
- the value of a consignment does not exceed 45 euros
- no charge is required for the consignment
If there is reason to presume that the goods in the consignment are not meant for personal use and the addressee does not prove the contrary, or other conditions mentioned above are not met, all the requirements pursuant to the Tobacco Act or Alcohol Act shall apply to the goods and the person:
- the person must register himself/herself in the commercial register and submit a notice of economic activities into the register of economic activities whereas the alcohol must be entered in the state register of alcohol in the name of the consignee (§ 23 and § 4 (1) of the Alcohol Act)
- tobacco products and packaging of tobacco products must comply with the requirements provided for in the Tobacco Act and be revenue stamped accordingly (§ 18 of the Tobacco Act, § 61 (3) of the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act)
Until the personal use is certified, the alcohol and tobacco products shall be seized and left under supervision.
If the requirements are not met, the consignment is subject to redispatch to the consignor or confiscation in accordance with the established procedure.
Consignments from a legal person of another Member State
A person who buys alcohol from another Member State by distance sale (for example, buying goods from online stores), must check before buying whether this operator has a tax representative in Estonia who is obliged to pay excise duty according to the excise duty rates valid in Estonia.
For information about whether the distance seller has appointed a tax representative, please send the request to the email address email@example.com.
If the distance seller of another Member State has not appointed a tax representative in Estonia, the recipient of alcohol is responsible for payment of excise duty.
Before the distance seller dispatches excise goods to Estonia, a private person responsible for payment of excise duty must submit the guarantee to the Estonian Tax and Customs Board (to pay excise duty in advance) and to report the mandatory information. As a private person generally does not know when a seller of another Member State dispatches alcohol, this should be done immediately after the purchase of alcohol / submission of order. Provision of a guarantee and payment of excise duty »
If the distance seller has not appointed a tax representative and payment of excise duty is not guaranteed in Estonia, the consignments are subject to confiscation or returning to the consignor in accordance with the established procedure.
It is prohibited to bring tobacco products or related products to Estonia through cross-border distance selling (Tobacco Act § 312). In the case of violation of this prohibition the Estonian Tax and Customs Board may commence a misdemeanour procedure.
Cross-border distance selling of tobacco products or related products is the trade in these products to consumers where, at the time the consumer orders the product from a retailer, the consumer is located in Estonia and the retailer is established in another EU Member State or a third country.
Postal items arrived in Estonia by means of distance selling are neither delivered to customers nor returned to consignors.
In order to send certain goods into Estonia, quantitative limitations or requirement for the special permit has been established for bringing these in.
It is not allowed to send in a postal or an express mail consignment the following:
- smokeless tobacco products
A smokeless tobacco product means a tobacco product not involving a combustion process. Smokeless tobacco products are chewing tobacco, nasal tobacco (snuff) and tobacco for oral use.
- narcotic drugs and psychotropic substances
- medicinal products containing narcotic drugs or psychotropic substances
- full blood and blood components
- anabolic steroids
- cells and tissues for medicinal use
- advanced therapy medicinal products
- weapons and their parts
- ammunition and its parts
- tear gas and nerve gas cylinders
- inert explosives and munition and their replicas, including for example, inert grenades and shells (missiles) and their replicas
- radioactive substances
- toxic substances
The following is also prohibited:
- mail order sale of medicinal products, except from registered online pharmacies
deliveries of medicinal products in postal or express mail consignments ordered on the Internet, except from the registered online pharmacies