Detailed explanation of Estonian customs import and export taxes
Abstract:As a member of the European Union, Estonia's import and export tax system is consistent with the European Union Community Tariff. This article introduces Estonian customs import and export tax rates.
Main taxes
Customs Duty: This is the most basic tax on imported goods, calculated based on
the type, origin, value and other factors of the goods. Estonia's tariff rate is usually low,
and zero tariffs are imposed on intra-EU trade.
Excise Duty: Mainly for specific consumer goods, such as tobacco, alcohol,
energy products, etc., calculated based on the quantity or value of the product.
Value Added Tax (VAT): This is an indirect tax levied on goods and services at all stages of production and circulation, generally calculated as a certain percentage of the sales price of goods or services.
Tax threshold
Tax threshold: Generally, the tariff threshold is low, that is, regardless of
the value of the goods, as long as they are within the taxable range, tariffs need to be paid.
GST threshold: GST threshold varies depending on the type of goods. Some goods
have a clear threshold, while others do not.
VAT threshold: VAT threshold also varies depending on the type of goods or services, and is subject to local tax regulations.
Tax rate
Tariff rate: Tariff rate is determined based on factors such as the
classification of goods, origin, and preferential trade agreements. Generally speaking, there is
zero tariff for intra-EU trade, and certain tariffs are imposed on imports from non-EU
countries.
GST rate: GST rate is relatively high, and the tax rate varies for different
goods.
VAT rate: The standard VAT rate in Estonia is 20%, but for certain goods or services, a lower rate or exemption from VAT may apply.
Special considerations
Certificate of origin: For goods that enjoy preferential tariff treatment,
importers need to provide a certificate of origin.
Import license: The import of certain goods requires an import license.
Customs declaration: Importers must declare to the customs the name, quantity,
value, origin, etc. of the goods.
Tax agent: In order to ensure smooth customs clearance and reduce tax risks, it is recommended that enterprises hire professional tax agents to handle relevant procedures.
