Foreign relations of Estonia originates in the Nordic countries (principally Finland and Sweden), to which Estonia sends 42% of its exports (as compared to 6.5% going to Russia, 8.8% to Latvia, and 4.7% to Lithuania). On the other hand, the Estonian political system, its flat rate of income tax, and its non-welfare-state model distinguish it from the other Nordic states, and indeed from many other European countries. Estonia is a party to 181 international organizations, including the BIS, CBSS, CE, EAPC, EBRD, ECE, EU (member since 1 May 2004), FAO, IAEA, IBRD, ICAO, ICRM, IFC, IFRCS, IHO, ILO, IMF, International Maritime Organization, Interpol, IOC,
Estonia–Finland relations visiting Estonia. The excise tax on alcohol is lower in Estonia than in Finland, thus it is common to buy large volumes of alcohol when returning from Estonia: a study in 2014 indicated that 34% of alcohol sold in Estonia is bought by Finns. Finnish and Swedish investors are the largest foreign investors in Estonia. Both Finland and Estonia are members of the European Union, Schengen agreement and the Eurozone, freeing international travel and trade between the countries. Finland is Estonia's top import partner, accounting for over 15% total import value in 2012, as well as the second-greatest market for