Shipping From Canada
to Estonia.

Documents Only

Estonia allows the following items into the country as a document shipment:

• Bids
• Diplomas
• Driver's licence
• Visa applications

The following items are allowed entry into Estonia as a document shipment if they abide by the stated restriction.

Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US

Shipping Gifts

A gift shipped to someone in Estonia from Canada will be allowed a duty-free entry into the country provided:

• Its value is €45 or less (about $65 CAD)
• It is shipped from one individual to another only, and at no charge to the recipient
• Only sent on an occasional basis

Gift shipments above €45 up to a value of €700 (about $1,010 CAD) will incur a flat duty rate of 2.5%.

Shipments containing certain gifts as shown below will be limited to the monetary value of €45 and by the outlined quantity restrictions:

• 100 g of tea or 40 g or tea extract
• 500 g coffee or 200 g of coffee extract
• 250 mL toilet waters or 50 g perfume
• 6 L beer and 2 L fermented beverages
• 50 cigarettes, or 25 cigarillos, or 10 cigars, or 50 g smoking tobacco, or 120 g tobacco substitute

Shipments from Individual-to-Individual

A gift shipment from an individual in Canada to an individual in Estonia is exempt from duty charges if:

• The value of the parcel is no more than €45 (about $65 CAD)
• There has been no exchange of money between the sender and the recipient
• The shipment is an infrequent occurrence

NOTE:
Gift shipments with a value in excess of €45 but not exceeding €700 (about$1,010 CAD) will incur a flat duty rate of 2.5%.

Gift Restrictions

Gifts of tobacco products, alcoholic beverages, coffee, tea, and perfumes may be shipped duty-free up to €45, but they must abide by quantity limits as shown below:

• Any one of: cigarettes (50); cigarillos (25); cigars (10); tobacco (50 g); tobacco substitute (120 g)
• Beer (6 L); fermented drinks (2 L)
• Coffee (500 g); coffee extract (200 g)
• Tea (100 g); tea extract (40 g)
• Perfume (50 g); toilet waters (250 mL)

Shipments from Business-to-Business

A gift shipped from a business in Canada to a business in Estonia will incur duty and taxes regardless of the value of the gift.

Shipments from Business-to-Individual

If you ship a gift from your business in Canada to an individual in Estonia, it will be liable to duty and tax charges no matter the monetary value of the gift. There are no thresholds below which no duties and taxes will be incurred.

Gift Checklist

• A commercial invoice must be included with your shipment
• The words 'Gift Shipment' or 'Unsolicited Gift' are included on the commercial invoice, even if the shipment is sent at Christmas time (see sample)
• List the items in the parcel and write the value of each
• Sending more than one gift in the parcel? Wrap and tag each one individually.

Multiple Gifts in One Shipment

If your gift shipment contains multiple gifts, it will be exempt from duty and taxes if the shipment has a total value of €45 or less (about $65 CAD).

In the event that some gifts are less than €45, you may claim only those that in aggregate remain less than €45. For example, a shipment with 3 gifts (say €10, €30, and €40), only the €10 and €30 gifts will be exempt.

Sources:
https://www.emta.ee/en/private-client/consignments-travel-settlement/consignments/gifts
https://www.emta.ee/eraklient/saadetised-reisimine-elama-asumine/saadetised/paki-deklareerimine#tollimaks

Shipping Personal Effects

Canadian residents who move to Estonia may ship their personal effects exempt from import duties. Documentation such as a residency permit will be required. Information concerning this and other paperwork can be found here.

Personal effects are to abide by the following conditions:

• The claimant has lived outside of Estonia for 12 or more months
• The goods are used
• The items are owned by the claimant and will be used by them in Estonia (they cannot be sold, lent out, or traded)
• The amount of goods are clearly for a household and cannot be construed as a commercial quantity
• Goods must remain in the possession of the owner for a minimum of 12 months after arriving in Estonia

Personal effects include the following items:

• Portable tools and instruments for the claimant's craft or profession
• Footwear and clothing
• Linens
• Furniture
• Appliances, kitchen implements
• Sports equipment, such as bicycles

NOTE:
No exemptions are allowed for alcoholic beverages and tobacco products.

Moving Temporarily

Students

Students enrolled in an educational institution in Estonia will be allowed a duty-free entry of their personal effects provided they are only for the student's use.

Personal effects include items such as:

• Clothing and footwear
• Furniture typical for a student's room
• Equipment and materials required for studying

NOTE:
Goods bought online whilst in Estonia will incur duties and taxes even though the student is a temporary resident of the country.

Students require various pieces of paperwork, for e.g. a certificate from the educational institution, the details of which can be found here.

Non-students

No information is available at this time regarding non-students moving temporarily to Estonia.

Moving Permanently

Anyone who moves permanently to Estonia will be allowed a duty-free entry of their used personal effects provided:

• The claimant owns the goods and they will remain in his or her possession in Estonia for at least 12 months (they are not to be sold, lent, or rented out)
• The claimant has not lived in Estonia for at least 1 year
• The size of the shipment and the number of items are reasonable for the size of the household, i.e. it is not a commercial quantity

NOTE:
Moving permanently to Estonia will require paperwork such as a residency permit. For details regarding this and other requirements, please click here.

The shipment may include items such as*:

• Bed linens, towels, etc.
• Appliances and furniture
• Tools and equipment to prepare and consume food
• Clothing and footwear
• Bicycles and other pieces of sports equipment
• Portable instruments required for a trade or profession

*Tobacco products and alcoholic beverages will incur duty and taxes.

Moving Because of Marriage

If a Canadian resident is moving permanently to Estonia as a result of marriage to an EU citizen, personal effects will be allowed entry exempt from duty. This also applies to any gifts and dowry resulting from the marriage.

Customs authorities will require the immigrant to present a marriage certificate and residency permit. Details can be found here.

Personal Effects Checklist

• A commercial invoice must be included with your shipment
• Commercial invoice must clearly indicate 'Personal Effects' (see sample)
• A detailed description of each item is provided
• Students require a residency permit and a confirmation from the educational institute (click here for details)
• Those moving permanently require a residency permit amongst other pieces of paperwork; click here for details

Sources:
https://www.emta.ee/en/private-client/consignments-travel-settlement/settlement/settling-estonia
https://www.emta.ee/en/private-client/consignments-travel-settlement/settlement/settling-estonia#duty-relief
https://www.emta.ee/en/private-client/consignments-travel-settlement/settlement/settling-estonia#documents--accordion
https://www.emta.ee/en/private-client/consignments-travel-settlement/settlement/settling-estonia#study-duty-relief
https://www.emta.ee/en/private-client/consignments-travel-settlement/settlement/settling-estonia#study-documents

Food, Chocolate, Candies

A reasonable amount of non-meat foodstuffs, chocolate, and candies may be shipped to Estonia from Canada without duties being incurred.

You May Ship

• Infant formula, baby food (max. 2 kg)
• Honey (max. 2 kg)
• Sturgeon caviar (max. 125 g)
• Fish that is smoked, dried, salted, or baked (max. 20 kg)
• Non-animal foodstuffs (a reasonable quantity)
• Chocolate and candies

Do Not Ship

• Meat and dairy products
• Produce and other perishables

Food, Chocolate, Candies Checklist

• Clearly indicate 'Food' on the commercial invoice in the General Description or Remarks section (see sample)
• Ensure that your food, chocolate, or candies may be imported into the country
• You are not shipping commercial quantities (for any duty & tax exemption)
• Check with your carrier that they will accept food shipments

Sources:
https://www.emta.ee/eraklient/saadetised-reisimine-elama-asumine/saadetised/keelatud-ja-eriloaga-kaubad#el-sisse-erinouded

Samples

Commercial samples shipped to Estonia for the display and promotion of products may enter the country duty and tax free if they are in small, non-commercial quantities.

The samples must also follow the conditions below:

• They are in an amount suitable for the size of the promotional event
• They have been supplied without charge
• They are unsuitable for sale (quantities are too small, rendered unsaleable)

Samples of beverages and foods are also allowed a duty and tax exemption provided:

• They are consumed at the event at which they are displayed
• They are given out as small packaged samples, not in their retail containers

Commercial Sample Checklist

• A Commercial Invoice must be included with your shipment
• Clearly indicate 'Commercial Samples' on the commercial invoice in the General Description & Detailed Description of Goods (see sample)
• The item shipped has tearing, perforation, slashing, defacing, or has permanent marking clearing indicating the item as commercial sample

Sources:
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A21993A0527%2801%29

Advertising Material

Advertising material may enter Estonia duty and tax free provided the goods will only be displayed or demonstrated. Also, the quantity of goods in a shipment must be suitable for the size of the event.

Advertising Material Checklist

• Commercial invoice must clearly indicate 'Promotional Material - Not for Resale' (see sample)
• A detailed description of each item is provided

Sources:
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A21993A0527%2801%29

Repairs

Estonia, as a member of the EU, allows duty-free entry of goods repaired without charge in Canada. This is a result of the free-trade agreement between Canada and the EU (CETA).

Items Under Warranty

The Canada-EU free-trade agreement (CETA) allows for repair work done under a warranty in Estonia to be exempt from duty. Also, those items will be exempt from GST when they are returned to Canada.

Items No Longer Under Warranty

If equipment or machinery that is no longer under warranty is repaired in Estonia, it will be liable to Estonian duty charges, and GST when said items return to Canada.

Sending Product for Repair to Estonia

Provided items are under a warranty, they will not incur Estonian duty charges when they enter the country for repairs. This is due to the provisions of CETA (the Canada-EU free-trade agreement).

Returning Repaired Product to Estonia

Machinery and equipment repaired in Canada free of charge will be allowed re-entry into Estonia exempt from duty fees.

Repair Checklist

• Commercial invoice must clearly indicate 'REPAIR & RETURN' under the General Description or Remarks, and include the estimated time of return(see sample)
• Include repair contract with shipment
• Serial or product number and the cost of repairs should be indicated under the Detailed Description of Goods section
• Include the original shipping documents or tracking number from when the item was first exported to Estonia or exported to Canada (depending on which case applies)
• A commercial invoice must be included with your shipment

Sources:
https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-10-eng.html
https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX:32013R0952

Temporary Imports

Goods can be imported temporarily into Estonia exempt from duty fees provided:

• They remain in the country a maximum of 2 years
• They remain unchanged save for normal wear-and-tear
• They are clearly and easily identifiable

Typical temporary imports include goods such as:

• Specimens and samples destined for exhibitions and similar demonstrations
• Goods for display at public events, for example stage shows and concerts

Qualifying for Duty & Tax Free Temporary Import

In order to import your goods duty and tax free into Estonia, you can pick from Option 1 or 2 of the Temporary Import Methods listed below

Each option has its pros and cons. Regardless, each of the following methods requires you to complete a commercial invoice (CI). More details can be found below.

1. Complete a Commercial Invoice Only

This is the simplest and quickest option.See example.

NOTE:
You should be aware that shipping using this method doesn't guarantee that your items will be imported duty/tax free. Not all brokers will clear goods as temporary imports (i.e. UPS, Fedex, DHL), nor is it a guarantee that customs won't charge any duties and taxes.

2. CI + an ATA Carnet

This option is ideal for items that often travel in and out of Canada. It's also very practical and useful because once you have an ATA Carnet, it is accepted by 176 countries worldwide, which makes the application process a one-time occurrence.

In addition to declaring your commercial invoice as a temporary import, you can get an ATA Carnet for the items that are of temporary nature.

ATA Carnets are beyond the scope of this article. You can, however, contact your local chamber of commerce and they will be able to guide you along. You can also find more information here.

In addition to the 2 options above, the following conditions must also be met in order to qualify for a duty and VAT free exemption:

• The goods arrive and leave in the same condition aside from normal wear-and-tear, and they undergo no repairs nor are they used in manufacturing
• Stay no longer than 1 year in Estonia

NOTE:

• If the above conditions are not followed, duties and taxes will be charged as though the goods have been imported permanently
• Your Customs broker can clear goods of a temporary nature (UPS, FedEx, DHL, etc. typically CANNOT clear goods of temporary nature)

Temporary Imports Checklist

• Commercial Invoice clearly stating 'Temporary Import'. This must be written in the General Description section and the Detailed Description of Goods. (see sample)
• The goods arrive and leave in the same condition, i.e. they undergo no repairs nor are they used in manufacturing
• Stay no longer than the period listed above
• Include your ATA Carnet with your shipment (if applicable)
• Include the expected return date or the date that it was originally received within the country (whichever applies)
• Any above listed items not listed in this checklist

Sources:
https://www.emta.ee/media/395/download
https://www.emta.ee/media/394/download
https://ec.europa.eu/taxation_customs/business/customs-procedures-import-and-export/what-importation/specific-use_en
https://www.koda.ee/en/services/ata-carnet#:~:text=In%20Estonia%2C%20this%20is%20Ergo,the%20Tax%20and%20Customs%20Board

Permanent/Sold Goods

All sold goods entering Estonia, regardless of their value, will incur VAT whereas the threshold for duty charges is €150 (about $220 CAD). This means if the shipment's value is less than this, no duty will be applied to the contents (with the exception of alcoholic beverages, tobacco products, perfumes, and toilet waters).

NOTE:
Goods won free of charge from any online social network must be declared and will be liable to customs duties.

Occasional Shipper

If you sell goods to an individual in Estonia, for example via eBay, all shipments will be liable to VAT no matter the value of the goods. Duty will only be applied if the shipment's value is more than €150 (about $220 CAD).

NOTE:
Goods won free of charge from any online social network are NOT exempt from declaration or duties.

Regular shipper

It is recommended that regular shippers of sold goods to Estonia use the services of a licenced Estonian customs broker.

Sources:
https://www.emta.ee/eraklient/saadetised-reisimine-elama-asumine/saadetised/paki-deklareerimine#voidud--accordion
https://www.emta.ee/eraklient/saadetised-reisimine-elama-asumine/saadetised/paki-deklareerimine#vaikesaadetised--accordion
https://www.emta.ee/eraklient/saadetised-reisimine-elama-asumine/saadetised/paki-deklareerimine