WORLD TRADE ORGANIZATION
ORGANISATION MONDIALE DU COMMERCE
ORGANIZACIÓN MUNDIAL DEL COMERCIOIP/N/1/EST/E/1
6 September 2000
(00-3482)
Council for Trade-Related Aspects of
Intellectual Property RightsOriginal:  English/
anglais/
inglés
MAIN DEDICATED INTELLECTUAL PROPERTY
LAWS AND REGULATIONS NOTIFIED UNDER
ARTICLE 63.2 OF THE AGREEMENT
ESTONIA
The present document reproduces the text1 of the Customs Act, as notified by Estonia under
Article 63.2 of the Agreement (see document IP/N/1/EST/1).
Conseil des aspects des droits de propriétéintellectuelle qui touchent au commerce
PRINCIPALES LOIS ET RÉGLEMENTATIONS CONSACRÉES À LA
PROPRIÉTÉ INTELLECTUELLE NOTIFIÉES AU TITRE
DE L'ARTICLE 63:2 DE L'ACCORD
ESTONIE
Le présent document contient le texte
1 de la Loi douanière, notifiée par l'Estonie au titre de
l'article 63:2 de l'Accord (voir le document IP/N/1/EST/1).
Consejo de los Aspectos de los Derechos de PropiedadIntelectual relacionados con el Comercio
PRINCIPALES LEYES Y REGLAMENTOS DEDICADOS A LA
PROPIEDAD INTELECTUAL NOTIFICADOS EN VIRTUD
DEL PÁRRAFO 2 DEL ARTÍCULO 63 DEL ACUERDO
ESTONIA
En el presente documento se reproduce el texto
1 de la Ley de Aduanas, notificado por Estonia
en virtud del párrafo 2 del artículo 63 de l Acuerdo (véase el documento IP/N/1/EST/1).
                                                     
1 In English only. The text in the original language is available for consultation by interested
Delegations at the WTO Secretariat./En anglais seulemen t.  Les délégations intéressées peuvent consulter le
texte dans sa langue d'origine, au Secrétariat de l'OM C./En inglés solamente.  Las delegaciones interesadas
podrán consultar en la Secretaría de la OMC el texto en su idioma original.IP/N/1/EST/E/1
Page 2
Customs Act
Passed on 17 December 1997(RT
2 I 1998, 3, 54; consolidated text RT I 1999, 86, 782),
entered into force 19 January 1998,amended by the following Acts:
15.12.1999 entered into force.10.01.2000 - RT I 1999, 102, 907
09.12.1999 entered into force 06.01.2000 - RT I 1999, 97, 859.
Chapter 1
General Provisions
§ 1. Definitions
In this Act, the following definitions are used:1) “declarant” means a person who presents g oods to be declared and makes a customs
declaration either in the person’s name and on the person’s behalf, or in the person’s name
but on behalf of another person;2) “declaration” means an application or act in the form prescribed by the customs ruleswhereby a person provides informati on necessary for customs control;
3) “goods to be declared” means goods for wh ich a customs declaration shall be made in
the cases prescribed in this Act or other legislation;4) “import and export duties” means custom s duties and other charges payable on the
importation and exportation of g oods which do not include fees payable for customs services;
                                                     
2 RT = Riigi Teataja  = State GazetteIP/N/1/EST/E/1
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5) “person” means a natural person or legal pe rson of Estonia or of a foreign state, a
state agency or local government agency, or an agency of an international organisation
regardless of whether or not it is a legal person;6) “personal effects” means articles to be used on a journey by a traveller, including anymeans of transport in his or her possession wh ich is not a commercial means of transport;
7) “holder of goods” means a person who keeps goods in a warehouse or is otherwiseresponsible for the storage of goods, who carries  goods or performs other acts with goods, or
a person in whose means of transport, buildin g, construction or territory goods are located
unless the person proves to the customs aut horities that the goods are there against the
person’s will;8) “goods” means property which is to be or has been carried across the customs frontier
including things, currency, securities, animals and plants; goods also means strategic goods;
9) “commercial means of transport” means a self-propelled, trailed or sliding water craft,aircraft, means of road transport or railway rolling stock which is used for the transport oftravellers for a charge or for the carriage of goods for a charge or free of charge;10) (Repealed - 13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)11) “principal” means a person who undertakes to arrange the carriage of goods under a
customs transit procedure from the customs office of departure to the customs office ofdestination and who provides security or is relieved of the provision of security to the
customs authorities;12) “traveller” means a natural person who lega lly crosses the customs frontier regardless
of the purpose for doing so;13) “security” means a document which ensure s payment of the amount of a customs debt
to the satisfaction of the customs authorities;IP/N/1/EST/E/1
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14) “customs authorities” is a general term unless the structural unit of the Customs Board
(hereinafter customs office) is specified;(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)15) “customs declaration” means a document containing particulars required by the
customs authorities which is submitted for customs clearance in writing or using a data-processing technique;16) “customs rules” means Acts and the regulations of the Government of the Republicand of the ministers which re gulate customs organisation;
17) “customs formalities” means the operations which shall be completed by holders ofgoods, declarants or other persons concerned and the customs authorities in order to comply
with this Act and other legislation for the compliance of which the customs authorities areresponsible and which are enacted for inspecti on of persons on the customs frontier and for
the registration of baggage, goods and means of transport in the importation, exportation or
transit thereof;18) “customs supervision” means the measures taken by the customs authorities in orderto keep record of the movement and storag e of goods or means of transport subject to
customs control;19) “customs control” means the measures taken to ensure compliance with the Acts andother legislation for the imple mentation of which the custom s authorities are responsible;
20) “customs control zone” means the part of the customs territory where all customscontrol measures may be applied to goods and persons;20
1) “customs treatment” means placing goods under a customs procedure, bringing goods
into a free zone, removal of goods from th e customs territory, destruction of goods underIP/N/1/EST/E/1
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customs supervision or transfer of goods into the ownership of the state pursuant to procedure
prescribed by the customs rules;(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)21) “customs examination” means an inspection performed by the customs authorities inorder to verify the accuracy of the information declared to the customs authorities;22) “customs clearing agent” means a third pers on who, as a declarant, deals directly with
the customs authorities in connection with the bringing of goods into or removal of goods
from the Estonian customs territory, and arranges for customs clearance in the name of thecustoms clearing agent on behalf of anot her person by agreement with the latter;
23) (Repealed - 13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)24) “customs procedure” means a procedure a pplied by the customs authorities to goods
subject to customs control;25) (Repealed - 13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)26) “customs route” means a route designated by the customs rules for transit in thecustoms territory;27) “customs seal” means a seal, stamp or any other preventive means affixed by customsofficials to ensure the inviolability of goods , commercial means of transport or warehouses;
28) “customs clearance” means completion of the customs formalities in order to permitthe exportation or importation of goods or  to place goods under a customs procedure;
29) “customs debt” means the obligation of a pe rson to pay import or export duties to the
customs authorities in the impor tation or exportation of goods;
30) “free circulation” means di sposal of goods independent of the customs authorities;
31) “means of transport” means a commercial means of transport or any other vehicle;
32) “debtor” means a person who is liable for payment of the amount of a customs debt;IP/N/1/EST/E/1
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33) “carriage across the customs frontier” me ans the importation of goods into the
Estonian customs territory, exportation of goods therefrom or transit of goods by any means
of transport, including pipelin es and power transmission lines;
34) “person relocating” means a person who is leaving Estonia in connection with achange of permanent residence or a person who is settling in Estonia permanently and hasresided in a foreign state continuously  for longer than twelve months.
(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)
§ 2. Customs policy and customs organisation
(1) The Republic of Estonia exercises a unitary  customs policy that ensures the protection
of state interests and development of customs organisation in accordance with the generallyrecognised rules and standard s of international practice.
(2) The customs policy of the Republic of  Estonia is implemented and customs
organisation is directly managed by the Customs Board.
§ 3. Customs territory and customs frontier
(1) The customs territory of Estonia (hereinafter the customs territory) comprises theterritory under the jurisdiction of the Republic of Estonia wh ich includes the land, territorial
waters and airspace above them.(2) The customs territory is surrounded by the customs frontier.(3) Free zones may be established in the customs territory by an order of the Governmentof the Republic.IP/N/1/EST/E/1
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§ 4. Free zone
(1) A free zone is a part of the customs territory that is separated from the rest of thecustoms territory by a boundary and where special  customs control measures apply. Goods in
a free zone are deemed to be outside of the cu stoms territory in resp ect of import and export
duties and measures established for the regulation of importation.
(2) Goods carried from a free zone to the re st of the customs territory and from the
customs territory to a free zone shall be subj ect to import and export duties pursuant to law.
(3) Goods carried to a free zone from a fore ign state and to a foreign state from a free
zone are, as a rule, not subject  to customs clearance and, outside of a free zone, such goods
are transported within the customs territory under a customs transit procedure.(4) Any economic activity or construction of  a building or structure in a free zone
requires written permission from the customs authorities. The customs authorities mayprohibit continuation of such activity in a free z one by a person who fails to comply with the
requirements of the customs rules.(5) Holders of goods who are involved in the storage, processing, sale or purchase of
goods in a free zone shall keep stock records in the form approved by the customs authorities.
Goods shall be entered in the stock records pr omptly after they come into the possession of
the above-mentioned persons.(6) The retail sale of goods in a free z one is prohibited, except for the provision of
catering services for persons working therein.(7) The customs authorities shall exercise supervision over the boundaries, entries and
exits of free zones. The Government of the Republic shall establish the rules for customscontrol on the boundaries of free zones and in free zones.IP/N/1/EST/E/1
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§ 5. Customs control zone
(1) The customs control zone includes the fron tier zone, territorial waters, customs routes,
customs offices, customs terminals, customs warehouses and any land, inland water area or
building which the Customs Board has, in agreement with the owner and the possessor,permanently or temporarily designated for completion of the customs formalities.(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)(2) The customs authorities shall designate a place in the customs control area for the
completion of customs formalities.(3) In the customs control zone, it is prohib ited to unload and load goods from a means of
transport without the permission of the custom s authorities, and to remove goods from the
customs control zone before the required customs formalities are completed.(4) Sales points which provide services for travellers may only operate in the customs
control zone of an international airport open for traveller transport. Activity licences for salespoints are issued and revoked by the Customs Board. A licence may be revoked if the owner
of a sales point or an employee of the owner vi olates the regime established by the licence, is
convicted of a violation of customs rules or  an Act concerning a tax or has submitted
inaccurate information to the Customs Board upon application for the licence. TheGovernment of the Republic sh all establish the conditions a nd procedure for the foundation,
operation and termina tion of sales points.
(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)
§ 6. Language of customs clearance
(1) Customs documents shall be prepared in Estonian.IP/N/1/EST/E/1
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(2) In the cases prescribed by international agreements or the customs rules, customs
documents may also be prepared in other languages.(3) In the customs clearance of goods arri ving from a foreign state, the customs
authorities may also accept documents in a foreign language.
§ 7. Customs insignia
(1) The Customs Board has a revenue flag , a customs badge and a customs emblem.
(2) The Government of the Republic shall ap prove the description of the revenue flag,
customs badge and customs emblem.(3) The Minister of Finance shall establis h the procedure for using the revenue flag,
customs badge and customs emblem.(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)
§ 8. International agreements
If an international agreement that is in force in respect of the Republic of Estonia establishesprovisions different from the provisions of this  Act or other legislation regulating customs
organisation, the provisions of th e international agreement apply.
Chapter 2
Customs Authorities
§ 9. Structure of Customs Board
(1) The Customs Board is divided into depa rtments and regional customs inspectorates.IP/N/1/EST/E/1
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(2) Regional customs inspectorates perform  the functions of the Customs Board in
specified regions.(3) Regional customs inspectorates conduct  customs formalities at customs posts.
(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)
§ 10. Functions of customs authorities
In executing the customs policy of the Republic of Estonia, the customs authorities performthe following functions:1) implementation of the customs rules and monitoring of the lawfulness of the carriageof goods into and out of the customs territory;2) provision of access by all interested pers ons to information necessary for completion
of customs formalities;3) determination, collection and keeping the corresponding records of import and export
duties, interest, state fees and fees for customs services;4) collection of information ne cessary for customs statistics;
5) performance of obligations assumed by international agreements of the Republic ofEstonia concerning customs organisation;
6) co-operation of the customs authorities with the customs authorities and othercompetent agencies of foreign stat es and international organisations.
§ 11. Customs officials
(1) Customs officials are officials of the customs authorities, and the requirements, rightsand duties established for state officials which are specified in the customs rules extend tothem.IP/N/1/EST/E/1
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(2) Only Estonian citizens may be employed as customs officials or heads of customs
laboratories or research or educational institutions within the customs authorities.(3) In the performance of their duties, customs officials are required to presentidentification upon request.(4) When on duty, customs officials wear a uni form and carry a weapon in the prescribed
cases. The procedure for carrying weapons is established by the Weapons Act (RT I 1995, 62,1056; 1997, 93, 1564) and the corresponding legisla tion of the Government of the Republic.
(5) Customs officials shall not be involved in  transactions with goods carried across the
customs frontier. Employment of a customs official outside of the customs authorities shallbe registered with the customs authority.(6) Customs officials are required to maintain the confidentiality of state, bank andbusiness secrets and official information of which they become aware in performing theirduties.(7) In performing their duties, customs officials are independent and act pursuant to thisAct and other legislation.(8) (Repealed - 13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)
§ 12. Co-operation of customs author ities with other executive agencies
(1) In performing their functions, the customs authorities co-operate with other executiveagencies pursuant to the customs rules.(2) Estonian border guard officials and po lice officers are required, within their
competence, to assist customs officials in the performance of their duties to ensure publicorder, compliance with the lawful orders of customs officials and pr evention of violation of
the customs rules.IP/N/1/EST/E/1
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(3) In the cases and pursuant to the procedure established by the Government of the
Republic, the Border Guard Administration is required to complete customs formalities andprevent the unlawful carriage of goods into or  out of the customs territory on the customs
frontier between the customs offices and in the territorial waters.(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)(4) Customs officials are required, within their competence, to assist in the prevention ofunlawful attempts by natural persons to cro ss the border and to promptly notify the border
guards of relevant information known to them.
§ 13. Complaints against activ ities of customs authorities
A complaint against the activities of the customs authorities shall be filed with the superiorcustoms authority within thirty calendar days after the date on which the complainantbecomes or should have become aware of the vi olation of his or her rights. The complaint
shall be reviewed and the complainant shall be informed of the results of the review within
thirty days after the date on which the complaint is received. The complainant has the right ofappeal to a court at any stage of the dispute.
§ 14. Liability of customs authorities for damage
Damage which the customs authorities cause by their unlawful activities shall becompensated for by way of civil proceedings.IP/N/1/EST/E/1
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Chapter 3
Declaration
§ 15. General provisions
(1) In order to obtain permission for the carri age of goods into or out of the customs
territory, such goods shall be declared to the customs authorities. For this purpose, a customs
declaration which shall contain the informa tion required by the customs rules shall be
submitted to the customs authorities either in writing or using a data-processing technique.(2) The goods to be declared and the cust oms declaration shall be presented to the
customs authorities by the declarant or a person authorised by the declarant. In the casesprescribed in the customs rules, the customs authorities have the right to require that theauthorised person present a notarised authorisation.(3) A declarant and the person for whom a decl aration of goods is submitted are liable for
the completeness and correctness of information contained in the customs declaration, the
authenticity of the submitted documents and the compliance of the goods which are to be or
have been carried across the customs frontier with the customs declaration.(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)(4) A traveller who enters a customs control z one and who is not carrying any goods to be
declared shall declare this to the customs authorities orally or through the appropriatebehaviour in accordance with the customs rules.(5) Goods requiring an authorisation must be  declared unless the establisher of the
authorisation provides otherwise.IP/N/1/EST/E/1
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§ 16. Customs clearing agent
(1) A customs clearing agent shall submit a customs declaration to the customsauthorities in the name of the customs clearing agent but on behalf of another person and isresponsible for performance of the customs cl earance of the goods and payment of the
amount of the customs debt pursuant to the customs rules.(2) Activity licences for customs clearing agents are issued by the Customs Board topersons registered in Estonia. Customs clearing agents may operate customs terminals orcustoms warehouses, and act as prin cipals in the transit of goods.
(3) The Minister of Finance shall establis h the conditions and procedure for issue of
activity licences to customs clearing agents and the rules on their activities.
§ 17. Customs declarations
(1) The following customs declarations shall be prepared for goods  subject to customs
control:1) general declarations;2) declarations of goods;3) customs value declarations;4) traveller’s declarations;4) declarations of postal consignments.(2) A customs declaration or an equivalent document prescribed in the customs rules isdeemed to be a customs document after the customs authorities have checked and acceptedthe completeness of the information contained in the document and the existence of therequisite additional documents.IP/N/1/EST/E/1
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§ 18. General declaration
(1) A general declaration is the basic doc ument on the arrival and departure of a
commercial means of transport which contains general information on the commercial meansof transport, itinerary, commodities, g oods being carried, crew and travellers.
(2) In the cases prescribed in the customs rules, a form prescribed therefor, a documentfor the international carriage of goods or a doc ument for international customs transit which
contains the information necessary for the iden tification of goods may be used as a general
declaration. General declarations are submitted by persons registered in Estonia unless the
customs rules prescribe otherwise.(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)(3) Persons who bring goods into the customs territory are required, upon crossing thecustoms frontier, to submit or ensure submission of a general declaration and the goods to the
nearest prescribed customs authority.(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)(4) The Minister of Finance sh all approve the form of gene ral declarations specified in
subsection (2) of this section and instructions for completion thereof.
(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)
§ 19. Declaration of goods
(1) A declarant shall submit a declaration of goods to the customs authorities for
determination of the customs pr ocedure applicable to goods which are to be or have been
carried across the customs frontier.(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)IP/N/1/EST/E/1
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(2) Declarations of goods shall be submitted by  declarants who are persons registered in
Estonia unless the customs rules prescribe otherwise.
(21) Before submission of a declaration of goods  to the customs authorities, the declarant
has the right to take samples a nd specimens of goods for analysis or examination, which shall
be declared separately from the goods or together with the goods.(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)(3) In the carriage of goods across the customs frontier, a person shall submit adeclaration of goods if the customs value of  the goods exceeds 1 000 kroons. A declaration of
goods may also be submitted if the customs value of the goods does not exceed 1 000 kroons.(4) The Minister of Finance shall establish the form of declarations of goods and the
instructions for completion thereof.(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)(5) The Minister of Finance shall establish th e procedure for annulment of declarations of
goods and notations made therei n and for making corrections to declarations of goods after
the release of goods.(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)(6) In order to take account of newly discover ed facts, the person concerned has the right
to apply, after the release of goods, to the cu stoms authorities, or the customs authority has
the right to require the person concerned to make adjustments in the declaration of goods
within three years as of the date of acceptance of the declaration of goods.(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)IP/N/1/EST/E/1
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§ 20. Customs value declaration
(1) A declarant shall submit a customs value declaration to the customs authorities fordetermination of the customs value of goods.(2) Customs value declarations shall be submitted in the customs clearance of goods
together with declarations of goods under the conditions and pursuant to the procedureestablished in the Customs Valuation Act (RT I 1995, 20, 298).
§ 21. Traveller’s declarations
(1) A traveller who, upon crossing the customs frontier, carries goods to be declared,
including awards or gifts, shall complete and submit a traveller’s declaration to the customsauthorities if the goods are intended for non -commercial use. Upon declaration of goods
intended for commercial use, and baggage not carri ed by a traveller, subsection 19 (3) of this
Act applies.(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)(2) Goods subject to declaration include goods specified in subsection (1) of this section
which enter the customs territory and the value of which exceeds 5000 kroons or the amount
of which exceeds the limit established by the G overnment of the Republic. Personal effects
are not included in goods subject to declarati on if a special licence is not needed for the
importation and exportation thereof.(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)(3) The Government of the Republic shall establish the form of traveller’s declarationsand the instructions for completion thereof.IP/N/1/EST/E/1
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§ 22. Declaration of postal consignments
(1) The sender of an interna tional postal consignment contai ning goods which is sent out
of Estonia shall complete a declaration of postal consignments; the declaration of postal
consignments shall be appende d to the postal consignment.
(2) In addition to an international declara tion of postal consignments, a declaration of
goods shall be completed for pos tal consignments delivered to or sent by a person if the
customs value of the goods exceeds the value spec ified in subsection 19 (3) of this Act or the
quantity of the goods exceeds the limit establis hed by the Government of the Republic.
(3) The Government of the Republic shall es tablish the procedure for customs clearance
of international pos tal consignments.
§ 23. Classification of goods
(1) Declarants are required to classify goods in customs declarations in accordance with
the Nomenclature of Estonian Commodities (hereinafter NEC), this Act and othernomenclatures established pursuant to ot her Acts. On the basis of the specified
nomenclatures, the customs authorities shall implement preventive measures in theimportation and exportation of goods, collect cu stoms statistics and co llect import and export
duties.(2) The NEC shall be in accordance with the Combined Nomenclature of the EuropeanUnion used for the description and coding of  goods. The nomenclatures established on the
basis of this Act and other Acts shall be in accordance with the NEC. The NEC shall beestablished by the Gove rnment of the Republic.
(3) Upon classification of goods, the numeri cal code of goods shall be determined
pursuant to the nomenclatures specified in subsection (1) of this section in accordance withIP/N/1/EST/E/1
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the classification rules of the NEC. The Minister of Finance shall establish the procedure for
answering enquiries concerning  the classification of goods.
(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)(4) The Government of the Republic shall establish the procedure for administration andmaintenance of the nomenclatures specif ied in subsection (1) of this section.
§ 24. Origin of goods
(1) Declarants shall determine the country of origin of goods pursuant to the rules of
origin prescribed by international agreements or established by the Government of theRepublic.(2) The customs authorities may require that a declarant present documentation to certifythe country of origin of goods pursuant to intern ational agreements or in the cases established
by the Government of the Republic.(3) In order to obtain preferential customs duty rates arising from internationalagreements, the customs authorities shall, at the request of a declarant, issue a certificate oforigin that certifies the prefer ential origin of goods to be exported and shall conduct a follow-
up inspection thereof. Certificates of origin may also be issued by exporters pursuant to the
procedure provided by international agreements.(4) In order to obtain preferential customs duty rates arising from the Generalized Systemof Preferences, the customs authorities shall issu e a Form A certificate of origin for goods of
Estonian origin to be exported, approve th e certificate and conduct a follow-up inspection.
The Government of the Republic shall estab lish the procedure for issue and completion of
Form A certificates of origin of goods.(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)IP/N/1/EST/E/1
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(5) The Government of the Re public shall establish the rule s of non-preferential origin of
goods and the procedure for issue and completion of  certificates of origin in order to prove
non-preferential origin of goods.(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)(6) The Government of the Republic shall establish the cases where certification of thecountry of origin is required.(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)
Chapter 4
General Rules on Customs Control
§ 25. General Provisions
(1) Customs control shall be carried out in or der to check the lawfulness of the carriage of
goods into and out of the customs territory, to place goods under a customs procedure and to
impose import or export duties on goods.(2) The lawful carriage of goods into and out of the customs territory shall be carried out
under the supervision of the customs authoritie s through the specified customs authorities in
accordance with the customs rules.(3) Goods the importation or exportation of whic h is not prohibited may enter or leave the
customs territory. A prohibition on the importati on or exportation of goods also extends to
goods placed under a customs transit procedure.(4) Goods that require an authorisation for importation or exportation may enter or leave
the customs territory if the authorisation is presented in the course of customs clearance. Thepresented authorisation shall be registered with the customs authorities and returned to theIP/N/1/EST/E/1
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person who presented it. The requirement for an  authorisation extends to goods placed under
a customs transit procedure unless the establishe r of the authorisation determines otherwise.
The Government of the Republic specifies goods that require an authorisation upon
importation or exportation and the ministers who shall establish the nomenclatures andprocedures for the importation or exportation of such goods.
(5) Customs control shall be exercised by customs officials within their competence, whoshall check documents and goods, and apply other customs control measures prescribed in the
customs rules.(6) The customs authorities have the right to involve experts in the performance of
customs control. The declarant shall bear the costs of an expert analysis unless the customsrules prescribe otherwise.(7) Customs control shall not endanger the life and health of persons, or damage the
goods under control or the environment.(8) The customs authorities have the right to obtain premises conforming to occupationalsafety and health requirements for use free of charge in customs terminals, customs
warehouses, free zones, post offices, ports, airpor ts and railway stations  and other transport
terminals, including furnished office rooms and means of communication, from the
possessors thereof in order to arrange for the customs control of goods and travellers. The
customs authorities shall pay for telecommunications services.(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)IP/N/1/EST/E/1
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§ 26. Counterfeit goods and pirated goods
(1) For the purposes of this Act, counterfeit goods means:
1) goods within the meaning of subsection 33 (4) of the Trade Marks Act (RT 1992, 35,459; RT I 1998, 15, 231; 1999, 93, 834);2) goods to which a registered geogra phical indication is unlawfully affixed.
(15.12.1999 entered into force 10.01.2000 – RT I 1999, 102, 907)(2) For the purposes of this Act, pirated goods means:1) goods that are manufactured based on such i ndustrial design which is identical with or
confusingly similar to an industria l design registered in Estonia without the permission of the
proprietor of the industrial design  or with which the rights of the proprietor of the industrial
design as provided for in the Industria l Designs Protection Act (RT I 1997, 87, 1466; 1998,
108/109, 1783) are violated;2) pirate copies as defined in § 101 of  the Copyright Act (RT 1992, 49, 615; RT I 1996,
49, 953; 1998, 36/37, 552).(21.01.99 entered into force15.02.99 - RT I 1999, 10, 156)(3) Any form or matrix which is specifically designed or adjusted for the manufacture ofcounterfeit goods or pirated goods is deemed to be counterfeit goods or pirated goods on the
condition that the rights of the owner of the tr ade mark or of the proprietor of the industrial
design, or copyright, or legislation concerni ng the protection of geographical indications or
international agreements are violated with the use of such form or matrix.(15.12.1999 entered into force 10.01.2000 – RT I 1999, 102, 907)(4) It is prohibited to import or expor t counterfeit goods and pirated goods.
(5) (Repealed - 21.01.99 entered into force15.02.99 - RT I 1999, 10, 156)IP/N/1/EST/E/1
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§ 27. Customs supervision over goods
(1) Goods shall be under customs supervision fro m the time of entry of the goods into the
customs territory until the goods are assigned  a customs treatment. Upon assignation of a
customs treatment, the goods shall be under customs supervision pursuant to procedure
prescribed by the customs rules.(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)(2) If goods are unlawfully removed from cust oms supervision or if customs authorities
suspect unlawful removal of goods from custom s supervision and the debtor is unable to
prove that the goods have been assigned a cust oms treatment, the debtor is required to pay the
amount of the customs debt with in five calendar days after the date of unlawful removal of
the goods from customs supervision or discovery thereof.(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)(3) Only procedures and transactions a pproved by the customs authorities may be
performed with goods under customs supervision.(4) If goods under customs supervision perish or are damaged, the holder or declarant of
the goods is required to notify the customs au thorities thereof at the earliest opportunity and
present evidence concerning the destruction of  or damage to the goods. If the evidence
presented does not satisfy the customs author ities, the goods are deemed to be unlawfully
removed from customs supervision.(5) In the case of doubt as to whether the im portation of goods has occurred or whether
the information declared upon importation of g oods is correct, the customs authorities may
consider the following documents as proof of  the importation of goods or of correctness of
the information declared:IP/N/1/EST/E/1
Page 24
1) a document certifying registration of the exportation of the goods which is issued by
the customs authorities of the foreign state from which the goods were directly to arrive in
Estonia;2) a document certifying registration of the ex portation of the goods or of declaration of
the goods which is issued by the customs au thorities of the foreign state from which the
goods were declared into Estonia.(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)(6) In the case of doubt as to whether the ex portation of goods has occurred or whether
the information declared upon exportation of g oods is correct, the customs authorities may
consider the following documents as proof of  the exportation of goods or of correctness of
the information declared:1) a document certifying registration of the importation of the goods which is issued by
the customs authorities of the foreign state wh ere the goods were to arrive directly from
Estonia;2) a document certifying registration of the im portation of the goods or of declaration of
the goods which is issued by the customs au thorities of the foreign state where the goods
were declared to from Estonia.(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)(7) If importation or exportation of goods is  not proved pursuant to the procedure
provided for in subsections (5) or (6) of this  section, customs authorities have the right to
annul the corresponding notation in the declarati on of goods. If the correctness of information
declared upon importation or exportation of goods  is not proved pursuant to the procedure
provided for in subsections (5) or (6) of this  section, customs authorities have the right to
make adjustments in the declaration of goods.IP/N/1/EST/E/1
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(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)
§ 28. Unforeseeable circumstances
(1) Unforeseeable circumstances are an event or the probability of an event as a result of
a natural disaster, catastrophe or other force majeure  that damages goods in a commercial
means of transport or warehouse.(2) If, by virtue of unforeseeable circumst ances, the holder of goods which are brought
into the customs territory fails to deliver the g oods to the place prescribed or accepted by the
customs authorities or to keep the goods in such place, the holder is required to notify thecustoms authorities thereof at the first opportuni ty. If goods are destroyed or damaged, the
holder of the goods shall notify the customs au thorities of the location where the goods were
destroyed or the location of the preserved g oods, respectively, havi ng taken all necessary
measures to ensure the intactness of the goods.(3) If goods are destroyed by virtue of unfor eseeable circumstances, no import or export
duties shall be imposed on the goods provided that the destruction is ascertained to the
satisfaction of the customs authorities. Dama ged goods shall be removed from the customs
territory, stored in a customs warehouse, rel eased for free circulation or destroyed under
customs supervision.
§ 29. Customs documents
(1) A customs document is a permit or certificate issued by a customs authority, or acustoms declaration or any ot her document accepted by a customs authority on the basis of
which a customs official allows the importation or exportation of goods, places goods under a
customs procedure or affixes tax incentives.IP/N/1/EST/E/1
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(2) In the cases prescribed in the customs rules, customs officials shall make notations
and corrections in customs documents.(3) Exporters, importers and other persons who are involved in the bringing of goods into
or carriage of goods from the customs territory shall keep customs documents for seven years
as of the beginning of the calendar year following customs clearance.
§ 30. Customs seals
(1) The customs authorities may affix a customs seal to commercial means of transportwith which goods are carried or to warehous es where goods under customs supervision are
stored in order to ensure the inviolability of  the commercial means of transport, warehouses
and the goods stored therein. Customs seals ma y also be affixed to goods. Several customs
seals may be affixed to one object.(2) The possessors of commercial means of transport and warehouses are liable for the
inviolability of the commercial means of tran sport, warehouses and goods stored therein
which are protected by a customs seal and for the intactness of the customs seal. It isprohibited to remove a customs seal without th e permission of the customs authorities, except
in unforeseeable circumstances in order to en sure the preservation of goods carried in the
commercial means of transport or stored in the warehouses.
(3) The customs authorities may accept customs seals affixed in a foreign state. Customsseals accepted by the customs authorities are equivalent to customs seals affixed by thecustoms authorities.(4) The customs authorities have the right to demand the presence of persons concernedupon affixation and removal of cust oms seals by customs officials.IP/N/1/EST/E/1
Page 27
(5) Customs seals shall be affixed in a ma nner that prevents access to goods without
damaging the seals or without leaving traces of tampering on commercia l means of transport
or warehouses. The manner in which customs seal s are affixed shall exclude removal of the
customs seals without damage thereto. Customs officials shall make notations on the customs
documents concerning the af fixation of customs seals.
(6) The procedure for affixation and removal of customs seals and the requirements for
commercial means of transport or warehouses spec ified in subsection (1) of this section shall
be established by the Go vernment of the Republic.
(7) The possessors of commercial means of transport or warehouses shall notify the
customs authorities of the break or loss of customs seals, traces of tampering on or otherdamage to the commercial means of transport or warehouses protected by customs seals at
the first opportunity.
§ 31. Post-clearance examination
(1) Customs officials have, within their competence and on the basis of an authorisationgranted by the Director General of the Custom s Board or the head of a regional customs
inspectorate, the right to examine the territories, buildings and structures belonging to personsinvolved in transactions with im port, export or transit goods, ot her places connected with the
storage, processing or marketing of such  goods, and commercial means of transport
belonging to them.(2) At the request of the customs authorities, persons are required to submit all documentsand correspondence concerning importation, ex portation, transit, storage, processing,
marketing and payment transactions with g oods and to assist the customs authorities in
inspection.IP/N/1/EST/E/1
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(3) The examination specified in subsection (1 ) of this section may be performed without
prior warning outside the working time of the persons or the opening hours or hours of use of
the territories, buildings, structures or other pl aces connected with the storage, processing or
marketing of goods. It is prohibited for cust oms officials to enter a dwelling without the
permission of the persons residing therein.
Chapter 5
Customs Procedures
§ 32. General provisions
(1) At the request of a declarant, the cust oms authorities shall place goods entering or
leaving the customs territory under one of the following customs procedures:
1. Upon the exportation of goods:1) exportation;2) exportation for outward processing with  notification of in tended re-importation;
3) exportation subject to re-im portation in an unaltered state;
4) re-exportation;5) (Repealed - 13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)6) customs transit.2. Upon the importation of goods:1) (Repealed - 13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)2) release for free circulation;3) importation for inward processing with  notification of in tended re-exportation;
4) importation subject to re-ex portation in an unaltered state;IP/N/1/EST/E/1
Page 29
5) re-importation;
6) processing under customs control;7) customs warehousing;8) customs transit.(2) The Government of the Republic shall establish the rules for placing goods under
customs procedures.(3) A declarant is responsible for the appli cation of customs procedure pursuant to the
customs rules.(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)
§ 33. Exportation of goods
(1) It is permitted to export goods after submi ssion of a declaration of goods and requisite
additional documents to the customs authorities and completion of other customs formalitiesprescribed in the customs rules.(2) Customs clearance for the exportation of goods commences with the submission of a
declaration of goods to the customs authoritie s and is completed with the making of a
notation on the declaration of goods by a cust oms authority concerning release of the goods
from customs supervision.(3) Goods declared for exportation shall be removed from the customs territory within
fifteen calendar days after acceptance of the declaration of goods by the customs authorities
unless the customs rules prescribe otherwise.  Upon expiry of the time limit, the declarant
shall, within five calendar days after the date on which the time limit expires, apply to thecustoms authorities for annulment of the declar ation of goods or extension of the time limitIP/N/1/EST/E/1
Page 30
for removal of the goods from the customs terr itory. The declarant is responsible for the
exportation of goods and completion of customs clearance.
§ 34. Temporary exportation of g oods out of customs territory
(1) Goods in free circulation which belong to  persons permanently residing in Estonia
may be temporarily exported out of the cust oms territory under the conditions and for the
purposes specified in the customs rules under the following customs procedures:
1) exportation for outward processing w ith notification of intended importation;
2) exportation subject to re-im portation in an unaltered state.
(2) Under the conditions prescribed in the customs rules, goods may be temporarily
exported out of the customs territory with the permission of the customs authorities for up toone year from the date on which the goods are placed under the temporary exportation
customs procedure or from the date on wh ich permission for temporary exportation is
granted. At the request of the declarant, the customs authorities may extend the time limit.(3) Goods temporarily exported out of the customs territory shall be under customs
supervision and, before expiry of the time limit for exportation, the goods shall be:
1) declared for re-importation;2) declared for exportation.(4) The customs authorities have the right to demand security from a declarant in order toensure payment of the amount of a customs debt if re-importati on does not take place.
(5) Unusable or destroyed goods shall be written off pursuant to the customs rules.
(6) A declarant is responsible for the expor tation of goods and completion of customs
clearance.IP/N/1/EST/E/1
Page 31
§ 35. Re-exportation or re-importation of goods
(1) Goods are placed under the customs pro cedure for re-exportation of goods after
completion of the following customs procedures:1) importation for inward processing w ith notification of intended exportation;
2) importation subject to re-ex portation in an unaltered state;
3) customs warehousing.(2) Goods are placed under the customs pro cedure for re-importation of goods after
completion of the following customs procedures:1) exportation for outward processing w ith notification of intended importation;
2) exportation subject to re-im portation in an unaltered state.
(3) Upon re-exportation or re- importation, a declarant shall be responsible for the
exportation or importation of goods, respectively, and for the completion of customs
clearance.
§ 36. Temporary storage of goods
(Repealed - 13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)
§ 37. Release of goods for free circulation
(1) Goods may be released for free circula tion after submission of the declaration of
goods and requisite additional documents to the customs aut horities and comple tion of other
customs formalities prescribed in the customs rules.(2) Goods may be released for free circul ation immediately after the goods enter the
customs territory or leave a free zone, after te mporary storage of goods or completion of the
following customs procedures:IP/N/1/EST/E/1
Page 32
1) (Repealed - 13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)
2) importation for inward processing with  notification of in tended re-exportation;
3) importation subject to re-ex portation in an unaltered state;
4) processing under customs control;5) customs warehousing;6) customs transit.(3) (Repealed - 13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)
§ 38. Temporary importation of goods into customs territory
(1) Persons registered in Estonia may tempor arily import goods belonging to persons who
are outside of Estonia into the customs terr itory under the conditions and for the purposes
specified in the customs rules under  the following customs procedures:
(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)1) importation for inward processing with  notification of in tended re-exportation;
2) importation subject to re-ex portation in an unaltered state.
(1
1) Under the conditions specified in the custom s rules, goods of persons registered in
Estonia may be subjected to importation for inward processing with notification of intendedre-exportation with the permission of customs authorities.(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)(2) Under the conditions specified in the customs rules, persons registered in Estonia maytemporarily import, with th e permission of the customs authorities, goods which are
exempted from import duties in full or in part into the customs territory for up to one yearfrom the date of application of the customs procedure for temporary importation or grant ofIP/N/1/EST/E/1
Page 33
permission for temporary importation. The cu stoms authorities may extend the time limit at
the request of the declarant.(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)(3) Goods temporarily imported into the cu stoms territory shall be under customs
supervision and shall, after completion of the prescribed customs formalities and before thetime limit for importation expires, be:1) declared for re-exportation;2) delivered to a free zone;3) declared for release for free circulation;4) declared for customs warehousing;5) assigned to the customs authorities for transfer into state ownership;6) destroyed under customs supervision.(4) The customs authorities have the right to demand security from a declarant in order toensure payment of the amount of a customs de bt if re-exportation of goods does not take
place. The declarant shall be responsible for the goods within the whole time limit fortemporary importation and is requi red to ensure the preservation and storage conditions of the
goods.(5) The Minister of Finance shall establish th e list of goods temporarily imported into the
customs territory which are subject to  re-exportation in an unaltered state.
(6) The Minister of Finance shall establis h the nomenclatures and cost limits of goods
imported for inward processing and the ec onomic conditions for the issue of licences.
(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)IP/N/1/EST/E/1
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§ 39. Processing goods under customs control
(1) Upon the processing of goods under customs control, the nature or state of the goods
brought into the customs territory shall be altered before release of the goods for free
circulation. The customs authorities shall gr ant permission for processing under customs
control at the written request of a person registered in Estonia who carries out processing orarranges for processing to be carried out.(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)(2) Goods imported for processing under custom s control shall not be subject to import
duties. Processed goods sha ll be subject to import duties upon their release for free
circulation.(3) The Government of the Republic shall es tablish the nomenclature of goods imported
for processing under customs control and the list of applicable processing procedures.
§ 40. Customs warehousing of goods
(1) Goods entering or leaving the customs territory may be declared for customs
warehousing in a customs warehouse where the g oods are placed under customs supervision
without the payment of import duties. In the cases prescribed in the customs rules, the
customs authorities may permit declaration of  goods for warehousing without placement of
the goods in a customs warehouse. Customs wa rehousing shall be followed by placement of
the goods under one of the following customs procedures:1) (Repealed - 13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)2) re-exportation;3) release for free circulation;4) importation for inward processing with  notification of in tended re-exportation;IP/N/1/EST/E/1
Page 35
5) importation subject to re-ex portation in the unaltered state;
6) customs transit as internal transit (carriage to another customs warehouse);
7) processing under customs control.(2) A customs warehouse may be either availa ble for use by any person (public customs
warehouse) or reserved for specified persons  (private customs warehouse). The customs
authorities shall grant permission for the foundation of customs warehouses to persons
registered in Estonia.(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)(3) The processing of goods in customs wa rehouses is prohibited. Processing is deemed
not to include repair of the packaging of g oods and assembly, sortin g, and preparation for
transportation or sale of goods. Assembly of goods means handling of goods in the course of
which the quality or technical specifi cations of the goods remain unaltered.
(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)(4) The duration of custom s warehousing is not limited.
(5) Customs warehouse keepers shall keep records of goods placed in the customswarehouses in a manner accepted by the cust oms authorities. Goods being declared for
customs warehousing shall be entered in the wa rehouse stock records without delay after the
arrival of the goods in the customs ware house. Customs warehouse keepers shall provide
security in order to ensure payment of customs debts that may incur. The customs authoritieshave the right to inspect goods in a custom s warehouse and documents concerning the goods
at all times.(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)IP/N/1/EST/E/1
Page 36
(6) Customs warehouse keepers shall be liable for the intactness of goods admitted into a
customs warehouse and correctness of warehouse stock records and for compliance with the
conditions prescribed for customs warehouse k eepers and warehouses by the customs rules.
(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)(7) The Minister of Finance shall establis h the conditions and procedures for foundation,
operation and termination of customs warehouses.
(8) The right of ownership in goods admitted into a customs warehouse may betransferred from one person to another. A transfer  of the right of ownership shall be stated in
the warehouse stock records and shall be decl ared with the customs authorities by the
declarant within five calendar days.(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)
§ 41. Customs transit procedure of goods
(1) For the carriage of goods under customs s upervision within the customs territory, the
goods are placed under the following customs transit procedures:1) through transit: from one customs office at the customs frontier to another customsoffice at the customs frontier;(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)2) inward transit: from one customs office at the customs frontier to an inland customsoffice;(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)3) outward transit: from an inland customs office to a customs office at the customsfrontier;(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)IP/N/1/EST/E/1
Page 37
4) internal transit: from one inland customs office to another inland customs office.
(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)(2) The customs transit procedures shall be performed at the responsibility of theprincipal or a person determined by an international agreement.(3) Goods placed under a customs transit pr ocedure and the customs and accompanying
documents thereof shall be presented at the customs office of destination within the periodspecified by the custom s office of departure. Goods pres ented to the customs authorities at
the customs office of destination shall be stored  temporarily or assign ed a customs treatment.
(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)(4) The customs authorities have the right to demand security from the principal in orderto ensure payment of the amount of a customs debt.(5) Mandatory customs routes for goods in tr ansit through Estonia shall be established in
the customs rules.
Chapter 6
Customs Clearance
§ 42. General provisions
(1) The grant of permission for the importati on or exportation of goods and placement of
goods under a customs procedure shall be carried  out in the course of customs clearance.IP/N/1/EST/E/1
Page 38
(2) As a rule, the following customs formalities shall be completed in the course of
customs clearance:1) completion of a customs declaration, pr esentation of a customs declaration and
additional documents attached thereto to the customs authorities and their receipt andacceptance by the customs authorities;2) sanitary, veterinary, phytosanitary  and other examination of goods;
3) presentation of goods to the customs authorities;3
1) temporary storage of goods;
(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)4) customs examination of goods;5) customs examination of means of transport;6) customs examination of pers onal effects and travellers;
7) taking of samples and sp ecimens from examined goods;
8) imposition of import and export duties;(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)9) payment of import and export duties or provision of security to the customs
authorities;(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)10) release of goods.(3) Procedures and transactions with goods  brought into the customs territory are
prohibited before the completion of customs clearance unless the customs authoritiesprescribe otherwise.(4) The Government of the Republic shall es tablish the scope of customs clearance and
procedures for carrying out customs formalities.IP/N/1/EST/E/1
Page 39
(5) Customs clearance shall not be completed before payment of the amount of a customs
debt or provision of security in order to secure a customs debt.
(6) Upon application of a customs procedure, th e customs authorities may, pursuant to the
customs rules, permit simplified customs clearance on the basis of a partly completeddeclaration of goods in the form  of a periodic declaration of goods or by replacement of a
declaration of goods by other documents. Info rmation specified in the documents used upon
simplified customs clearance shall en able identification of the goods.
(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)(7) In the case of simplified customs clearance, the date of acceptance of a partlycompleted declaration of goods or of the doc ument replacing a declaration of goods is
deemed to be the date of acceptance of the declaration of goods.(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)
§ 43. Place and time of customs clearance
(1) Customs clearance shall be carried out in the places and at the times determined bythe Director General of the Customs Board.(2) At the written request of a declarant, customs clearance shall, in justified cases, becarried out as a customs servi ce for an appropriate charge in the place agreed upon with the
customs authority or outside of its usual working hours.(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)(3) In unforeseeable circum stances, the customs authorities shall resolve customs
clearance issues independently, based on the specific situation and national interests.
(4) The Government of the Republic shall establish the list of customs services and therates and procedure for payment of charges.IP/N/1/EST/E/1
Page 40
§ 44. Receipt and acceptance of customs declarations
1. (1) Upon the receipt of a customs declara tion, the customs authorities shall check
the identity of the person, the authorisation of  the person and his or her authorisation for
submission of a declaration for the particular goods.
(2) Customs authorities shall accept a customs declaration after the completeness of the
information contained therein and the existen ce of additional documents prescribed in the
customs rules are verified if the presentati on of goods to customs authorities is ensured.
(3) After the acceptance of a customs decl aration, customs authorities may request the
submission of additional documen ts in order to specify the information presented in the
customs declaration, may perform the customs examination and take samples and specimens
of goods.(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)
§ 44
1. Temporary storage of goods
(1) Goods which enter the customs territory from a foreign state are deemed to be
temporarily stored from the acceptance of a general declaration until a customs treatment isassigned to the goods.(2) Temporarily stored goods may be kept in  a warehouse prescribed therefor (customs
terminal) or in other storage facilities accepted by customs authorities. Customs authoritiesissue permissions to establish customs terminals or storage facilities to persons registered inEstonia. All persons bringing goods into the customs territory may temporarily store goods in
a customs terminal; a storage facility is prescribed for specified users.IP/N/1/EST/E/1
Page 41
(3) In order to ensure a customs debt that may incur, customs authorities may demand a
satisfactory security from the person who is re sponsible for the temporary storage of goods
pursuant to the customs rules.(4) Persons responsible for the temporary storage of goods shall be liable for the
intactness of goods, correctness of records and for compliance with the conditions prescribed
for such persons and storage facilities for goods by the customs rules.2. (5) Persons responsible for the temporary storage of goods shall keep records of
goods pursuant to procedure prescribed by the customs rules. Goods shall be entered in the
records immediately after the arrival of the goods in the storage space. The customs
authorities have the right to inspect the temp orarily stored goods and documents concerning
the goods at all times.
(6) Temporarily stored goods shall be assi gned a customs treatment within fifteen
calendar days as of the date of acceptance of  a general declaration. Temporarily stored goods
which are in transit through the customs territory may be kept in a customs terminal locatedin the territory of a port for up to sixty calendar days. The customs authorities may, at thewritten request of the person who submitted a general declaration or of another personconcerned, extend the period of temporary storag e of goods once, for thirty calendar days.
(7) Only such procedures may be performed with temporarily stored goods as arenecessary for preservation of the same goods in the course of which the appearance or
technical specifications of  the goods remain unaltered.
(8) The Minister of Finance shall establish the conditions and procedure for the storage of
temporarily stored goods.(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)IP/N/1/EST/E/1
Page 42
§ 45. Sanitary, veterinary, phytosanita ry and other examination of goods
(1) Procedures prescribed in legislation fo r determination of th e conformity of goods
which are to be or have been carried across th e customs frontier to sanitary, veterinary and
phytosanitary requirements and requirements pres cribed in legislation, and for determination
of any other state of the goods, as well as the safety of goods for people and the environment
are inseparable components of customs clearance and shall be performed by corresponding
examination authorities.(1
1)  Goods with regard to which there is reason to believe that they are counterfeit or
pirated goods shall be assessed by:
1) the proprietor or a representative of the prop rietor of the trade mark, or the holder or a
representative of the holder of the rights of the proprietor of the trade mark, or;
11) the lawful user of the registered geographical indication, or
(15.12.1999 entered into force 10.01.2000 – RT I 1999, 102, 907)2) the owner or a representative of the owner of the industrial design, or the holder or a
representative of the holder of the rights of the owner of the industrial design, or;
3) the author or the representative of the author, or the holder or the representative of theholder of the rights of the author, or;4) the holder or a representative of the holde r of the rights related to the copyright.
(21.01.99 entered into force15.02.99 - RT I 1999, 10, 156)(2) Based on legislation of the corresponding  field, declarants shall submit documents
concerning the conformity of goods to the require ments prescribed in such legislation to the
customs authorities in the course of customs clearance.IP/N/1/EST/E/1
Page 43
§ 46. Customs examination of goods
(1) The customs authorities shall arrange for the customs examination of goods in order
to verify whether the name, origin, state, qua ntity and value of the goods are in accordance
with the information set out in the customs declaration.(2) The declarant or a person authorised by the declarant has the right to be present at thecustoms examination of goods.(3) At the request of the customs authorities, declarants and keepers of customs terminalsor customs warehouses are required to arrange,  at their own expense and responsibility, for
the carriage of goods subject to customs exa mination to the place prescribed or accepted by
the customs authorities, for the unloading from and loading to commercial means of transportor transhipment of goods, the repair of da maged packaging, opening of packaging, and
packaging and repackaging of goods; and to open rooms, containers and other warehouses
that may contain goods subject to customs ex amination and to relo cate commercial means of
transport at the request of the customs authorities.(4) If a person refuses to perform the operati ons prescribed in subsection (3) of this
section, the customs authorities shall perform the operations at the expense of the person.
(5) Based on a partial examination of a lot of goods, the customs authorities may make a
decision concerning the whole lot of goods. At  the request of a declarant, the customs
authorities may arrange for the customs examina tion of the whole lot of goods if there is
reason to believe that the decision made on the basis of the partial customs examinationcannot be extended to the whole lot of goods.IP/N/1/EST/E/1
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§ 47. Customs examination of means of transport
(1) The customs authorities may carry out the customs examination of means of transportentering, staying in and leaving the customs territory.(2) Means of transport that cross the Estonian customs frontier are required to stop at thecustoms office at the customs frontier, or, in the absence thereof, to proceed directly to thedesignated customs office by the specified r oute. In the case of an unavoidable stop, the
customs authorities or border guard shall be informed promptly.(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)(3) Officials of ports, post offices, railway sta tions and airports are required to inform the
customs authorities in advance of the arrival and departure of any commercial means oftransport and shall not permit the unloading, loading or transhipment of import and exportgoods or goods in transit without th e permission of the customs authorities.
(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)(4) Commercial means of transport registered in a foreign state are temporarily permittedto enter the customs territory, whereupon they  are subject to removal from the customs
territory in an unaltered state. The customs authorities may establish a time limit for removalof such commercial means of transport from the customs territory.(5) Commercial means of transport registered in a foreign state that are temporarilystaying in the customs territory shall not be used in internal transport.
§ 48. Taking of samples and specimens from examined goods
(1) The customs authorities have the right to take samples or have samples taken free ofcharge from goods examined for laboratory an alysis or other examination. The quantity ofIP/N/1/EST/E/1
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samples and specimens of goods  taken shall not be greater than necessary for carrying out
such operations.(2) The customs authorities have the right to demand that the holder of goods or a
representative of the holder of goods be pr esent when samples and specimens are taken.
(3) The customs authorities shall inform the holder of goods in writing of the results of
the examination, analysis and other such treatment of samples and specimens. Unused
samples and specimens or the remaining samples and specimens shall be returned to theholder of the goods at the holder’s request.(4) The Government of the Republic shall es tablish the procedures for the taking and
examination of samples and specimens and for the use of remaining samples and specimens.
§ 49. Provision of security to customs authorities
(1) The customs authorities may require the provision of security that satisfies thecustoms authorities to ensure payment of a customs debt that is or may be incurred. Theamount of security shall not exceed the am ount of the customs debt. A person who has
incurred or who may incur a customs debt shall provide security to the customs authorities.(2) No security is required from state agencies.(3) The customs authorities require the provision of a single security for the customsclearance of one customs procedure. At the request of a person registered in Estonia, thecustoms authorities shall allow provision of a comprehensive security to cover severalcustoms procedures.(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)(4) The customs authorities shall accept a document certifying payment to the bankaccount of the Customs Board, or a guarantee docu ment issued by a guarantor or surety to aIP/N/1/EST/E/1
Page 46
person registered in Estonia as security. Persons  required to provide security to the customs
authorities are free to choose between several types of security.(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)(5) A guarantor or surety is a third person approved by the customs authorities who isregistered in Estonia. A guarantor or surety shall issue a guarantee document whereby theguarantor or surety undertakes to pay solidarily with the person who incurs a customs debtthe secured amount of the customs debt at the first request of the customs authorities.
(6) The customs authorities may refuse to accept security provided by a guarantor or
surety if:1) in the opinion of the customs authorities, the guarantor or surety is not reliable toensure payment of the customs debt;2) the amount specified in the guarantee docum ent is insufficient to ensure payment of
the customs debt.(7) The customs authorities shall return the amount of security paid to the bank account
of the Customs Board as a deposit within ten calendar days after submission of acorresponding application and ce rtification of the performance of the obligation to the
customs authorities with a customs document.(8) If the customs authorities do not require security to be provided, they may require aperson to undertake in writing to pay the amount of  a customs debt at the first request of the
customs authorities.(9) The Minister of Finance shall establis h the procedures for provision and release of
security and the methodological bases for determination of the amount of security.IP/N/1/EST/E/1
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§ 50. Release of goods
Release of goods is a customs formality whereb y goods are delivered to the disposal of the
holder. Release of goods does not exclude leaving goods under customs supervision if this is
prescribed in the rules concerning pla cement of goods under customs procedures.
§ 51. Customs examination of personal effects
(1) Customs officials have the right to require that travellers crossing the customs frontierand staying in the customs control zone present their personal effects, currency and securitiessubject to customs control pursuant to subsecti on 60 (2) of this Act for customs examination
and customs officials have the right to ex amine them. A person under examination shall
present his or her baggage and means of tran sport to a customs official and unpack the
baggage on the order of a customs official.(2) Customs examination of personal effects shall be conducted in the presence of the
owner or his or her authorised representativ e. If the owner of personal effects cannot be
identified or if he or she refuses to be presen t at the customs examination, the personal effects
may be examined in the presence of two impartial witnesses on the order of the senior officerof the shift of the customs office without the presence of the owner or his or her authorised
representative.(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)(3) The customs authorities shall carry out the examination of the personal effects of aperson staying in the transit area of a port or airport if there is reason to believe that theperson possesses goods the impor tation, exportation or transit through the customs territory
of which is prohibited or s ubject to an authorisation.IP/N/1/EST/E/1
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§ 52. Customs examination of travellers
(1) Before the examination of a traveller, a customs official of the same sex mayexternally feel the clothes of the person under examination in order to ascertain whether he or
she carries articles which are prohibited or require an authorisation and are subject to
declaration but have not been presented.(2) If there is reason to believe that a persons crossing the customs frontier or staying inthe customs control zone is hiding goods subj ect to customs control on or in the body, the
customs examination of the person may be perform ed on the order of the senior officer of the
shift of the customs office. If, in the course of  the customs examination of the traveller, goods
subject to declaration which have not been presented to the customs authorities arediscovered, the activity of the traveller examined is deemed to be an unlawful carriage ofgoods across the customs frontier.(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)(3) The customs examination of a traveller sh all be performed in a separate room by an
authorised person of the same sex as the pe rson under examination in the presence of two
impartial witnesses of  the same sex. At the request of  a person under examination, a witness
chosen by him or her from the persons pres ent shall be present at the examination.
(4) The customs examination of travellers shall be performed and formalised pursuant tothe procedure established by the customs rules.(5) Before the customs examination of travellers, customs officials are required to presenttheir identification and introduce the procedur e for customs examination of travellers.
(6) During the customs examination of a traveller, a customs official has the right to:1) demand that the travelle r get undressed and examine him or her by observation;
2) search the items of clothes of the traveller;IP/N/1/EST/E/1
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3) send the traveller to a medical institution for bodily examination in the presence of a
customs official if the custom s official suspects that goods may be in the body of the
traveller.(7) A traveller under examination shall answer questions posed to him or her in the eventof doubt as precisely as possible, and is requi red to comply with the orders of customs
officials given in order to discover hidden goods.(8) The Government of the Republic shall establish the customs rules for travellers.
§ 53. Customs clearance of postal consignments
(1) The customs examination of  postal consignments containi ng goods which arrive from
foreign states shall be performed at post office s before delivery of the postal consignments to
the addressees, and the customs examination of postal consignments to be sent to foreign
states shall be carried out after or upon receip t of the postal consignments at the post office.
(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)(2) Goods contained in a postal consignment the importation or ex portation of which is
prohibited or restricted by the requirement to apply for an authorisation shall be returned to
the consignor at the consignor’s expense or se ized by the customs authorities of which the
consignor shall be notif ied, if the corresponding documents have not been presented to the
customs authorities.(3) The customs clearance of postal consignm ents is performed pursuant to the customs
rules.IP/N/1/EST/E/1
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Chapter 7
Customs Preferences
§ 54. General provisions
(1) Goods admitted to the customs territory with customs preferences may be used onlyfor the purposes for which the customs preferences  are established. The use of such goods for
other purposes is permitted only after completion of the customs formalities arising from thenew purposes of use and afte r payment of import duties.
(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)(2) Goods which enter the customs territory of Estonia and which are exempted from
import duties on the basis of an Act concerning a tax are deemed to be goods admitted to the
customs territory with customs preferences.(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)
§ 55. Customs clearance applicable to un its of armed forces and border guard
(1) The customs authorities shall not examine the warships, military aircraft and othermilitary equipment which perform the functions  of the armed forces of the Republic of
Estonia, the vessels and aircraft which perform  the functions of the border guard, the means
of transport and equipment whic h perform the functions of the rescue service units and the
personal effects of the personnel who perform their duties unless the customs authorities havereason to believe that the personal eff ects contain goods not intended for personal
consumption. The commander of a unit shall decl are the crossing of the customs frontier
pursuant to the procedure prescribed in the customs rules.IP/N/1/EST/E/1
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(2) In the cases not specified in subsection (1 ) of this section, the means of transport,
goods and personal effects of the personnel of units of the armed forces, border guard and
rescue service shall be subject to custom s control under a simplified procedure. The
Government of the Republic shall establish th e procedure for customs clearance of means of
transport, goods and personal effects of the pe rsonnel of units of the armed forces, border
guard and rescue service.(3) The commander of a unit of the armed forc es, border guard or rescue service crossing
the customs frontier shall be responsible for compliance with the requirements prescribed in
the customs rules.(4) The customs control of warships, military aircraft and other military means oftransport, means of transport a nd equipment of rescue service un its of foreign states, and the
personal effects of members of the military and rescue service units of foreign states shall beperformed pursuant to the customs rules or international agreements.
§ 56. Customs clearance of goods of foreign diplomatic missions
(1) The Government of the Republic shall es tablish the procedure for customs clearance
of goods belonging to foreign diplomatic mi ssions and intended for internal use in such
missions which are to be or have be en carried across the customs frontier.
 (13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)(2) Goods of foreign diplomatic missions inte nded for internal use in such missions are
exempt from import and export duties.
§ 57. Customs clearance of diplomatic mail and c onsular consignments of foreign states and
Republic of EstoniaIP/N/1/EST/E/1
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(1) Diplomatic mail and consular consignments  which have been or are to be delivered
across the customs frontier shall not be opened or detained. If there is serious reason to
believe that consular consignm ents contain goods not specifi ed in subsection (2) of this
section, the customs authorities have the right to  ask the addressee or an authorised person of
the sending state to open the consignment in th e presence of a custom s official. Upon refusal
to open the consignment, the consignment shall be  returned to the place of departure at the
expense of the sender.(2) Diplomatic mail and consul ar consignments may contain only documents and goods
intended for internal use.(3) All packages of diplomatic mail and consular consignments shall be marked withclearly visible external marks indicating their contents.(4) A special customs declaration concerning  diplomatic mail and consular consignments
signed by a diplomat shall be prepared and submitted to the customs authorities. The requiredcustoms formalities shall be completed according to the customs rules.
§ 58. Customs preferences for staff of di plomatic missions and representations of
international organisations(1) Customs preferences provided for in international agreements apply to the staff offoreign diplomatic missions, cons ular posts and representations of international organisations
located in Estonia, and to members of parliame ntary and governmental delegations of foreign
states.(2) Property belonging to the staff of dipl omatic missions and c onsular posts of the
Republic of Estonia to be carried across the customs frontier in connection with the sending
of such persons on an assignment abroad of a duration of at least twelve months or inIP/N/1/EST/E/1
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connection with their return from an assignment abroad of a duration of at least twelve
months shall not be subject to import and expor t duties unless otherwise prescribed by an Act
concerning a tax. The Government of the Republic shall establish the rules for customsclearance of goods belonging to foreign diplom atic missions and cons ular posts which are
intended for private use and which are to be or  have been carried across the customs frontier.
(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)
§ 59. Customs preferences on carriage across cu stoms frontier of esta te and property of
persons relocating(1) An estate to be carried across the customs frontier to the disposal of a successor is notsubject to import or export duties unless otherw ise prescribed by an Act concerning a tax.
(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)(2) Property which has been in the ownership of a person relocating for longer than sixmonths and is carried across the customs frontier in connection with permanent settlementshall be exempted from import and export dutie s on the basis of a corresponding application
submitted to customs authorities unless otherwise prescribed by an Act concerning a tax.Property of a person relocating may be carried across the frontier within twelve months as ofthe date of submission of the application.(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)(3) The property specified in subsections (1) and (2) of this section shall be subject to
import or export duties if it becomes evident from the nature and quantity of the property thatthe goods are imported or exported for commercial purposes.IP/N/1/EST/E/1
Page 54
(4) The Minister of Finance shall establish the procedures for determination of the estate
and property of persons who are relocating and the scope of customs clearance and
completion of customs formalities thereof.
§ 60. Customs preferences to the Bank of Est onia and customs clearance of currency and
securities(1) The property necessary for the issue of money and guarantee of the stability of thenational currency which is carried across the customs frontier by the Bank of Estonia shall
not be subject to import or export duties. The Government of the Repub lic shall approve the
list of such property.(2) Currency and securities carried across the customs frontier shall not be subject toimport or export duties and the customs clearance thereof shall be carried out pursuant to theprocedure established by the Bank of Estonia.
Chapter 8
Imposition of Customs Duties
§ 61. General provisions
(1) Goods to be carried across the customs fron tier of Estonia shall be subject to import
or export duties pursuant to law.(2) If import and export dutie s are assessed on the basis of the value of goods ( ad
valorem ), the customs value of goods shall be de termined pursuant to the Customs Valuation
Act.IP/N/1/EST/E/1
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(3) In order to take account of newly discov ered facts, the customs authorities have the
right to adjust imposed import and export duties on their own initiative or at the request ofpersons concerned within three years after imposition of such duties. Customs authoritieshave the right not to adjust import or export dutie s if the amount to be returned or collected as
a result of the adjustment is less than 200 kroons.(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731
§ 62. Customs debt
(1) A customs debt is incurred on impor tation of goods as of the date of:
1) acceptance of the declaration of goods by  the customs authorities if goods liable to
import duties are released for free circulation or are permitted to be temporarily importedunder the conditions of a commercial lease or if  goods exported for outward processing are
being re-imported. The debtor is the declarant and the person on whose behalf the declaration
of goods is made;(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 7312) carriage of the goods across the customs fr ontier or discovery thereof if goods liable
to import duties are unlawfully carried across the customs frontier or from a free zone toelsewhere in the customs territory. The debtor  is the person who unlawfully carried the goods
across the customs frontier or from a free zone to elsewhere in the customs territory, and theperson who participated in the unlawful carriag e of such goods across the customs frontier or
from a free zone to elsewhere in the customs te rritory or acquired or held goods that were
unlawfully carried across the customs frontier or from a free zone to elsewhere in the customsterritory;IP/N/1/EST/E/1
Page 56
3) unlawful removal of the goods from customs supervision or discovery thereof if the
goods are unlawfully removed from customs supervision. The debtor is the person who
unlawfully removed the goods from customs s upervision, the person who is liable for
payment of the amount of the customs debt a nd the person who participated in the unlawful
removal of such goods from customs supervis ion or acquired or held goods unlawfully
removed from customs supervision;4) consumption or use of goods liable to impor t duties in a free zone if such goods were
consumed or used under conditions other than  those prescribed in this Act or other
legislation. The debtor is the person who is re quired to meet the condition which was not met
when such goods were consumed or used.(2) A customs debt is incurred on expor tation of goods as of the date of:
1) acceptance of the declaration of goods by  the customs authorities if goods liable to
export duties are exported out of the customs te rritory. The debtor is the declarant and the
person on whose behalf the declaration of goods was made;2) carriage of the goods across the customs fr ontier or discovery thereof if goods liable
to export duties are unlawfully carried across th e customs frontier. The debtor is the person
who unlawfully carried the goods across the cu stoms frontier and the person who participated
in the unlawful carriage of such goods across the customs frontier.(3) If several persons are debtors, they are so lidarily liable for payment of the amount of a
customs debt.
§ 63. Payment of import and export duties
(1) Import and export duties shall generally be paid in the course of customs clearance on
the basis of declarations of goods accepte d by the customs authorities. The customsIP/N/1/EST/E/1
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authorities may extend the time limit for payment of duties in the cases and pursuant to the
procedure prescribed in the customs rules.(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)(2) Extension of the time limit for payment of  duties shall be granted on the condition
that the applicant provides security to the customs authorities.(3) If simplified customs clearance is a pplied upon placing goods under a customs
procedure, import or export dutie s shall be paid during the term prescribed by the rules
concerning placement of goods  under customs procedures.
(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)(4) The amount of import and export duties subj ect to payment shall be determined on the
date on which the customs debt is incurre d, under the conditions and pursuant to the
procedure provided by tax legislation in force.(5) Upon failure to pay the amount of a cust oms debt by the due date, the customs
authorities shall collect the amount under the conditions and pursuant to the procedure
provided for in the Taxation Act (RT I 1994, 1, 5; 1996, 35, 714; 49, 953; 78, 1379; 81, 1447;1997, 24, 363; 29, 447; 48, 778; 51, 822; 73, 1201; 77, 1313; 1998, 86/87, 1409).(6) The Minister of Finance shall establish the procedures for payment and adjustment of
import and export duties.
§ 64. Accrual of import and export duties and fees charged for customs services
Import and export duties and fees charged for cu stoms services shall accrue to the Customs
Board, which shall transfer them to the state budget.IP/N/1/EST/E/1
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Chapter 9
Violation of Customs Rules
§ 65. List of violations of customs rules
(1) Violations of the customs rules are:1) failure to comply with the customs regime requirements;2) serious failure to comply with  the customs regime requirements;
3) unlawful carriage of goods across the custom s frontier, failure to carry goods across
the customs frontier, or performance of operations  and transactions with goods under customs
supervision without the permi ssion of the customs authorities.
(2) Failure to comply with the customs regime requirements is:1) failure to stop a means of transport in the place prescribed in the customs rules or atthe signal of a customs official on duty;2) driving a means of transport under custom s clearance without the permission of the
customs authorities;3) hindrance of a customs official in th e performance of customs examination;
4) intentional failure to carry out the lawful de mands or orders of a customs official by a
natural person;5) coming alongside of a vessel under custom s clearance without the permission of the
customs authorities;6) deviation from a customs route or prescribed  route when moving to the customs office
of destination;7) failure by port, railway or airport offici als to give advance notice to the customs
authorities of the arrival or departure of a commercial means of transport;IP/N/1/EST/E/1
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8) exceeding the time limit for presentation of goods and customs documents to the
customs office of destination in customs transit;(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)9) use of a commercial means of transport registered in a foreign state which istemporarily in the customs territory for internal transport;10) exceeding the storage period of temporarily stored goods;(13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)11) failure to comply with the requirements established by the customs authoritiesconcerning the storage of goods in customs te rminals or customs warehouses and the keeping
of records of goods;12) failure to submit customs documents necessa ry for customs clearance to the customs
authorities within the set time limit;13) failure to perform acts by virt ue of unforeseeable circumstances.
(3) A serious failure to comply with th e requirements of the customs regime is:
1) intentional failure by a legal person to comply with the lawful demands or orders of acustoms official;2) avoidance of supervision over the conf ormity with sanitary, veterinary and
phytosanitary requirements and requirements provided by legisl ation, and other supervision
of the state of goods provided for in the customs rules;3) exceeding the time limit for re-exportation or re-importation of goods brought into or
removed from the customs territory temporarily;4) tampering with or unauthoris ed removal of a customs seal or unlawful entry into a
commercial means of transport or wa rehouse protected by  a customs seal;IP/N/1/EST/E/1
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5) opening, re-packaging, transhipment or unl oading of cargo under customs supervision
without the permission of the customs authorities;6) admittance of goods for storage in a cust oms terminal or customs warehouse, and
release of goods from a customs terminal or customs warehouse in viol ation of the customs
rules, or the non-conformity of goods or the quan tity of goods stored in a customs terminal or
customs warehouse with the stock records or customs documents;
7) economic activities and the construction of buildings or structures in a free zonewithout the written permission of the customs authorities;
8) retail sale of goods in a free zone, except for provision of catering services for persons
working therein;9) failure to submit documents necessary for customs control to the customs authorities,
submission of documents containing false info rmation, or invalid or  falsified documents;
10) sale or transfer in another manner of released goods under a customs procedure under
which the goods are not subject to import dutie s, in violation of the conditions of the
permission granted by the customs authorities, and the performance of transactions with suchgoods;11) issue of documents containing false info rmation which certify the origin of goods to
be exported out of the customs territory in orde r to obtain customs preferences in other states
on the basis of the general system of pr eferences or an international agreement;
12) failure to comply with the time limits for keeping customs documents.(4) The unlawful carriage of goods across the customs frontier, failure to carry goodsacross the customs frontier or performance of operations and transactions with goods under
customs supervision without the per mission of the customs authorities is:IP/N/1/EST/E/1
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1) carriage of goods across the customs frontier or  failure to do so in any secret or other
fraudulent manner in avoidance of customs cont rol, or the loading, carriage, storage or
acquisition of such goods (in the absence of the elements of a criminal offence);
2) carriage across the customs frontier of fo rbidden goods, carriage across the customs
frontier of goods requiring an authorisation without such authorisation, or the loading,
carriage, storage or acquisition of such goods (in the absence of the elements of a criminal
offence);(21.01.99 entered into force15.02.99 - RT I 1999, 10, 156)3) failure to declare goods being carried or  to be carried across the customs frontier
which are subject to declaration, failure to submit the documents certifying declaration of
such goods or the declaration of such goods under a false name or numerical code of goods,
including goods transported as through transit,  or the declaration of false information about
the declarant of goods or consignee(in the ab sence of the elements of a criminal offence);
4) use of goods brought into the customs territory with customs preferences in breach ofthe conditions of preferences (in the absence of the elements of a criminal offence);5) performance of operations and transacti ons with goods under customs supervision
without the permission of the customs authorities;6) absence of a licence, quality certification or document certifying conformity with theprescribed requirements upon importation or expor tation of goods if the requirement for such
documents is prescribed in legislation;7) unlawful bringing of goods into or removal of goods from a free zone.IP/N/1/EST/E/1
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§ 66. Subject of violation of customs rules
Legal persons and natural persons  who have attained at least fifteen years of age are held
liable for violation of the customs rules.
§ 67. Liability for violation of customs rules
(1) The customs authorities may initiate a proceeding within seven years after the date ofviolation and impose a punishment within two year s after the date of discovery of a violation
of the customs rules.(2) Both legal persons and natural persons ar e liable for violation of the customs rules
pursuant to § 69 of this Act unless the violation results in the criminal liability of a naturalperson.(3) If a natural person acting on behalf or in the interests of a legal person violates the
customs rules, punishment in such matter may be imposed on the natural and legal person at
the same time within the limits of the prescribed sanction.(4) A person who participates in a violati on of the customs rules as an organiser,
instigator or facilitator or knowingly finances su ch violation is held liable on the same basis
as the person who committed the offence.(5) A person who violates the customs rules in an emergency situation, in a state of
mental incompetence or upon carriage of ca rgo under control is not held liable.
(6) Upon the imposition of a punishment for a viol ation of the customs rules, the gravity
and nature of the violation, the personality of the offender and miti gating and aggravating
circumstances shall be considered.IP/N/1/EST/E/1
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§ 68. Preparation of report
(1) Customs, police and border guard officials shall prepare a report on a violation of the
customs rules provided for in § 65 of this Ac t, which shall set out the date and place of
preparation thereof, the name and address of the agency in whose name the report is
prepared, the official title, given name and surname of the person who prepared the report,the name and address of the offender of the cu stoms rules (in the case of a legal person, state
agency, local government agency or interna tional organisation, the gi ven name and surname
and official title of the representative of the person who violated the customs rules), the place,date and description of the viol ation of the customs rules, a re ference to clauses 65 (2), (3) or
(4) of this Act which prescribe liability for violation of the customs rules, the explanationprovided by the offender or his or her representative, and other information necessary fordetermination of the matter.(2) The person who prepared the report and the offender of the customs rules or the
offender’s representative shall sign the report. If the offender of the customs rules or the
offender’s representative refuses to sign th e report, a corresponding entry shall be made
therein. Written notations of the offender of the customs rules or the offender’s representativeconcerning the report and on refusal to sign the report shall be appe nded to the report.
§ 69. Punishment for violation of customs rules
(1) A fine of up to 5 000 kroons or administr ative detention for up to twenty days is
imposed on a natural person for failure to comply with the customs regime requirements inthe cases specified in clauses 65 (2) 1)–7) of this Act.IP/N/1/EST/E/1
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(2) If a legal or natural person:
1) fails to comply with the customs regime requirements in the cases specified in clauses65 (2) 8)–13) of this Act, a fine of up to 10 000 kroons is imposed on the person or, in the
case of a natural person, administrative dete ntion for up to thirty days is imposed;
2) seriously fails to comply with the customs regime requirements in the cases specifiedin subsection 65 (3) of this Act, a fine of up to 100 000 kroons is imposed on the person or, in
the case of a natural person, administrative de tention for up to thirty days is imposed;
3) unlawfully carries goods across the customs frontier, fails to carry goods across the
customs frontier, or performs operations a nd transactions with goods under customs
supervision without the permission of the cu stoms authorities in th e cases specified in
subsection 65 (4) of this Act, a fine of up to the threefold value of the goods which are the
direct object of the violation is imposed.
(3) Administrative court judges, the Director  General of the Customs Board, his or her
deputy, the heads of regional customs inspectorates and customs officials authorised by themhave the right to hear matters concerning violations of the customs rules and impose
punishments therefor.(4) The following persons have the right to hear matters concerning  violations of law
specified in clause 65 (2) 6) a nd to impose punishments therefor:
1) police prefects and deputy police prefects;(13.05.98 entered into force19.06.98 - RT I 1998, 51, 756)2) The Director General of the Border Gu ard Administration, his or her deputy, the
heads of regional border guard units and bord er guard officials authorised by them.
(13.05.98 entered into force19.06.98 - RT I 1998, 51, 756)IP/N/1/EST/E/1
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(5) The persons specified in subsection (3) of  this section may hear matters concerning
violations of the customs rules for which a police officer or border guard official shall
prepare a report pursuant to § 65 of this Act.(6) Customs, police and border guard offici als have the right to prepare a report
concerning a violation of the customs rules pur suant to this section and § 65 of this Act.
(7) Customs and border guard officials may impose and collect fines of up to 2050 kroons
at the place of violation of the customs rules.(21.01.99 entered into force15.02.99 - RT I 1999, 10, 156)(8) In the case of a violation specified in cl ause (2) 3) of this section, the customs
authorities may seize the goods which are presumed  to be the direct obj ect of the violation of
the customs rules. Objects, substances and othe r assets subject to mandatory seizure by the
customs authorities shall be pr ovided in subsection 238 (1) of the Code of Administrative
Offences. Application of seizure is not conn ected to the imposition of a punishment. Seizure
may be applied regardless of the fact to whom the seized objects, substances or other assets
belong or whether the legal holder thereof is identified.(21.01.99 entered into force15.02.99 - RT I 1999, 10, 156)(9) The sanctions prescribed in subsections (1 ) and (2) of this section are applied and may
be appealed pursuant to the rules of procedur e provided for in the Code of Administrative
Offences (RT 1992, 29, 396; RT I 1997, 66-68, 1109; 73, 1201; 81, 1361 ja 1362; 86, 1459 ja1461; 87, 1466 ja 1467; 93, 1561, 1563, 1564, 1565; 1998, 2, 42; 17, 265; 23, 321; 30, 410;34, 484; 36/37, 552, 553; 38, 562; 51, 756; 52/53, 771; 51, 759; 60, 951, 952; 64/65, 1004;86/87, 1409; 98/99, 1574; 103, 1695; 108/109, 1783; 1999, 4, 53; 10, 149, 156).IP/N/1/EST/E/1
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§ 70. Liability for preparation of violation of  customs rules and a ttempt of violation
(1) The preparation of a violation of the customs rules is an intentional act committed bythe offender to create conditions for the violation of the customs rules.
(2) An attempt to violate the customs rules is an intentional act the purpose of which is toviolate the customs rules which is not carried out regardless of the intent of the offender.
(3) Punishments for preparation of a violati on of the customs rules and for attempts of
violation are imposed pursuant to the provisions of this Act which prescribe liability for thecorresponding violation of the customs rules.
§ 71. Requirement to submit documents
A customs official processing a particular violation of the customs rules is competent to
require submission of documents necessary for determination of the matter. The person who
is required to submit documents shall submit the documents without charge within ten
calendar days from the moment the request is received.(21.01.99 entered into force15.02.99 - RT I 1999, 10, 156)
§ 72. Inspection
(1) A customs official processing a particul ar violation of the customs rules who has
sufficient information that goods which constitu te the object of a viol ation of the customs
rules, specific storage space for the conceale d carriage of such goods across the customs
frontier or documents revealin g violation of the customs rules may be found on the territory
of a person or in the rooms or means of tran sport belonging to the person, has the right to
inspect the territory, rooms or means of transport on a written order of the head of theIP/N/1/EST/E/1
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customs authority in the presence of a representative of the administration and impartial
witnesses, and to involve experts of  the corresponding field if necessary.
(2) The results of an inspection shall be formalised in an inspection report, a copy ofwhich shall be delivered to the appropriate pe rson or his or her representative within forty-
eight hours.
§ 73. Inspection of compliance with customs rules in economic activities
A customs official processing a particular violation of th e customs rules may inspect
compliance by a person with the customs rule s in the economic activ ities of the person. The
results of such inspection shall be formalised in a statement and communicated to the personunder inspection after the completion of the inspection.
§ 74. Detention of goods and means of tran sport by customs, police and border guard
officials(1) In the case of a violation of the custom s rules, customs, police and border guard
officials have the right to detain the following until execution of a decision on the violation ofthe customs rules:1) the goods and means of transport which are the direct object of the violation;
2) the goods and means of transport connected  with the violation of the customs rules
established in the cour se of customs control;
3) the means of transport with which the customs rules were violated within one yearbefore the detention if no punish ment was imposed on the offender therefor and the means of
transport has not been transferred into th e possession of an owner in good faith, unless
otherwise provided for in subsection 69 (8) of this Act.IP/N/1/EST/E/1
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(2) The goods and means of transport specified in subsection (1) of this section which are
detained by police or border guard officials shall be transferred to the customs authorities bythe officials. Competent officials of the tran sferor and transferee shall prepare a statement
concerning the transfer.(3) Goods or means of transport detained by customs, police or border guard officials for
which no decision on seizure is made but which the holder fails to reclaim within one month
after a decision concerning the violation of the customs rules is made shall be sold pursuant
to § 77 of this Act.(4) Goods and means of transport unlawfully deta ined by customs, police or border guard
officials shall be returned to the holde r, who shall be compensated for damage.
§ 75. Preliminary investigation
(13.05.98 entered into force19.06.98 - RT I 1998, 51, 756)(1) The customs authorities are pre-trial investigation authorities in matters concerningviolation of the customs rules and they shall operate in their activities pursuant to legislationregulating criminal procedure.(13.05.98 entered into force19.06.98 - RT I 1998, 51, 756)(2) If elements of a criminal offence which are not connected with a violation of thecustoms rules are discovered in the course of  customs control, the head of the customs
authority or a customs official substituting for him or her shall notify the preliminaryinvestigation authority under whose jurisdiction the investigation of the criminal offence falls
and shall take measures to preserve evidence and physical evidence of the criminal offenceand to detain the suspect.IP/N/1/EST/E/1
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§ 76. Enforcement of administrative punishments
(1) Fines imposed for violation of the customs rules shall be collected pursuant to theprocedure established in the Code of Administr ative Offences and the Code of Enforcement
Procedure (RT I 1993, 49, 693; 1997, 43/44, 723; 1998, 51, 756; 61, 981; 103, 1695).(2) Goods for which a decision on seizure is made  shall promptly be transferred into the
ownership of the state free of charge.(21.01.99 entered into force15.02.99 - RT I 1999, 10, 156)(3) Fines imposed for violation of the customs rules accrue to the state budget.
(4) If a decision on seizure is annulled, the se ized goods and means of transport shall be
returned to their holder or the holder shall be compensated for damage caused in the amount
of the sum obtained from the sale.
§ 77. Sale of seized or abandoned goods
(1) Goods or means of transport for which a decision on seizure has entered into force or
whose owner has not been established within one  month after the date of seizure thereof by
the customs authorities or which the holder has not reclaimed from the customs authoritieswithin the time limit provided for in § 74 of this  Act, or goods or means of transport which
are the direct object of a violation of the cu stoms rules specified in subsection 65 (4) and if
the offender does not appear at the customs authority within ten calendar days after the dateon which the violation is discove red shall be sold at a custom s auction or in some other
manner, or shall be sent back to a fore ign state under the conditions provided by an
international agreement. Highly perishable goods may be sold within a shorter time limit.
(2) The sale of goods or means of transport specified in subsection (1) of this section in
any other manner than by auction shall be effected pursuant to the procedure established byIP/N/1/EST/E/1
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the Government of the Republic. It  is permitted to transfer such goods and means of transport
free of charge to health care institutions and social welfare institutions.(3) Seized goods of cultural value, except pirate  copies, shall be transferred free of charge
to a state museum specified by the Ministry of Culture. Seized public records of archivalvalue and private records entered in the archives  register shall be transferred without charge
to the public archives designated by the State Archivist.(25.03.98 entered into force01.05.98 - RT I 1998, 36/37, 552; 21.01.99 entered intoforce15.02.99 - RT I 1999, 10, 156)
(3
1) Goods specified in subsection (1) of th is section which belong among protected
species or are subject of the Convention on In ternational Trade in Endangered Species of
Wild Fauna and Flora (RT II 1993, 27/28, 83) sha ll be transferred without charge to the
agency designated by the Ministry of the Environment.
3. (13.10.99 entered into force 31.10.99 – RT I 1999, 79, 731)
(4) The organiser of a customs auction or the person to whom the goods or means of
transport specified in subsections (1) and (3) of this section are sold shall, within ten calendardays from the date of the customs auction or sale in some other manner, make a declarationof goods for release of the goods for free circ ulation. If goods or means of transport are sold
in any other manner than by auction, the amount accrued from the sale shall be transferred to
the state budget after deduction of storage a nd transport costs whereupon the storage and
transport costs shall be paid in an am ount up to the amount obtained from the sale.
(5) Seized or abandoned goods which cannot be sold shall be destroyed at the expense of
the person who attempted to carry such goods across the customs frontier. If the person whoattempted to carry such goods across the cu stoms frontier cannot be ascertained, the goodsIP/N/1/EST/E/1
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shall be destroyed at the expense of the state. A statement concerning destruction shall be
prepared and approved by the Direct or General of the Customs Board.
(6) The owner or holder of goods or a means of  transport shall retain the right to reclaim
from the customs authorities the amount transfer red to the state budget after the deductions
specified in subsection (4) of this section are made within one month after the sale of thegoods or means of transport if the owner ther eof could not be established within one month
after the date on which the violation of the cust oms rules was discovered, or if the holder did
not reclaim such goods or means of transp ort from the customs authorities within the time
limit provided for in § 74 of this Act.
§ 78. Customs auction
(1) The goods specified in subsection 77 (1) of this Act shall be sold at a customs auction
unless the customs rules provide otherwise.(2) The Minister of Finance approves the regulations for organisation of customs
auctions.(3) Six per cent of the amount obtained from the sale of goods at a customs auction shall
accrue to the organiser of the customs aucti on. The remaining amount shall be transferred to
the state budget after the deduction of storage and transport costs.
§ 79. Consignments under surveillance
In order to combat organised crime, the Cust oms Board has the right to allow consignments
containing goods which are being or have been  carried across the customs frontier to arrive
unhindered at their destination under customs surveillance (carriage under surveillance
method), in co-ordination with the Police Administration.IP/N/1/EST/E/1
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Chapter 10
Implementing Provisions
§ 80. Repeal of Act
The Customs Act (RT I 1993, 62, 891; 76, 1129; 1994, 30, 466; 1995, 20, 297; 1996, 83,1487) is repealed.
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