Outside the EU - Estonia
The taxes payable for importing and exporting goods are regulated by the Taxation Act. The Customs Act establishes general provisions for import and export.
Export is used for:
- the final exportation of Community goods from the Community customs territory;
- the temporary exportation of Community goods with an intention to re-import the goods within 3 years;
- the shipping of goods to different regions of the EU customs territory (Åland Islands, the Canary Islands, French overseas regions (Guadeloupe, French Guiana, Martinique, Réunion), Mount Athos in Greece);
- the delivery of certain supplies for consumption or take-away supplies that are taken to third countries on board a vessel or aircraft that makes international journeys.
An exporter must be a person registered in Estonia, legal persons must be registered in the EORI database. Upon registration, economic operators engaged in external trade are given a unique identification number (hereinafter the EORI number), which is communicated to the EORI central database.
The customs procedure for the release of goods for free circulation includes taking commercial policy measures, completing formalities, and the collection of duties payable. Hence, the customs procedure for the release of goods for free circulation aims at acquiring the non-community goods the community customs status, in order for them to be used under the same conditions as goods manufactured within the community, by completing appropriate customs formalities, applying commercial policy measures to the goods, and paying duties collected upon importation. Supplementary guidelines for the customs procedure for the release of goods for free circulation are established by a Regulation of the Republic of Estonia.
Return of input VAT
On the basis of a written application of a non-community based taxable person, upon the importation or acquisition of the goods, except for immovables, or upon receipt of a service, the latter shall be reimbursed the VAT paid in Estonia, if:
- the person is required to pay VAT as an entrepreneur;
- the refundable annual amount of VAT is at least EUR 320;
- Pursuant to Estonian law, Estonian taxable persons have the right to deduct, under the same conditions, the input VAT they have received upon importation or acquisition of goods or provision of services from the calculated VAT;
- Estonian residents in the home country of a non-community based taxable person have the right for the VAT to be refunded.
Extrastat covers the export and import with non-EU countries. The data of Extrastat are fixed on customs declarations and companies are not required to submit additional data on trading with non-EU countries.
Exports and imports of goods
The export declaration is filled in according to the customs declarations instructions:
For the return of VAT the following application should be submitted.
The website of the Ministry of Foreign Affairs includes an overview of the economies of different countries as well as information on business conditions abroad and guidance on how to enter foreign markets. The databases are free to use and accessible by all.
The Chamber of Commerce and Trade runs a database of offers for business partnerships, details of which may be requested both by members and non-members of the Chamber.
Enterprise Estonia provides businesses with information about potential partners. A market research database is available for use. In addition, the foundation provides support for export marketing.
Check also the legislation on this topic in: