Goods – import and export procedures

12 Estonia | Commentary

General

12 Estonia | Commentary

Goods – import and export procedures

General

'Import of goods' means the movement of goods from a non-EU country into the EU. 'Export of goods' means the movement goods from the EU to a non-EU country.

In Estonia, all customs clearance procedures are performed electronically.

Estonian VAT is not imposed on the import of goods into Estonia which are immediately subject to a tax warehousing regime and on the condition that the recipient of the imported goods is the keeper of the tax warehouse.

All exporters and importers established in the EU need to have an EORI (Economic Operator Registration and Identification) number. Economic operators established

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