We help establish whether and what import duties apply to your goods, both when importing into Estonia and when exporting to a destination country. This gives you a clear picture of the final price of the goods after customs clearance and helps you make informed buying and selling decisions.
The amount of customs and state duties is determined primarily by the commodity code, the goods’ country of origin and their customs value. The commodity code sets the duty rate and is also used to check whether additional measures apply to the goods, such as anti-dumping duties, safeguard measures or quotas. The origin of the goods can affect whether a preferential duty applies under existing trade and free-trade agreements.
During a customs duties consultation we establish whether and what customs and state duties apply to the goods, and help estimate the total cost of the transaction before it goes ahead. ETS Logistics is a customs agency licensed by the Estonian Tax and Customs Board (operating licence no. TA/0240/EE1000EE).
We also help estimate customs and state duties in destination countries where you want to sell goods, so that you understand the final price for the buyer and how it influences your offer. State duties payable by the buyer in the destination country are checked together with our local customs agent directly with the relevant country’s customs authority.
Our customs duties consultation is based on a practical, explanatory approach. Our customs declarants help assess whether and what duties apply to the goods, and how they affect the final price. We explain how the tax liability is formed in plain language so you can make informed buying and selling decisions.
Several customs declarants work in our customs department. This ensures a fast response when, before a transaction goes ahead, customs and state duties — and their impact on the offer — need to be evaluated.
We draw up hundreds of customs declarations every year. We deal with the calculation of customs duties and the relevant practices day in, day out, and know the requirements of the Estonian Tax and Customs Board (EMTA) well. We are also in regular contact with the customs authorities of the main destination markets for Estonian exporters. This makes it possible to evaluate tax liabilities in destination countries too and, before a transaction takes place, to give a clear, realistic view of what the product’s final price should be in order to make the sale work and avoid a situation where duties in the destination country make the offer too expensive for the buyer.
We are a customs agency licensed by the Estonian Tax and Customs Board. Assessing import duties is part of the customs process that our customs service touches on with every import and export clearance. Because the main focus of our logistics department is international shipments starting or ending outside the European Union, in practice the need to assess the tax liability arises frequently before a transaction is finalised.
Correct assessment of customs and state duties is an important part of planning both imports and exports. The level of duties directly affects the final price of the goods, the profitability of the transaction and the competitiveness of the offer. It is therefore essential that the tax liability is estimated correctly, on the basis of sufficient and accurate information.
To date we have operated as a customs agency for over 10 years. Several customs declarants work in our customs department and we have drawn up thousands of customs declarations. We deal with the calculation of customs and state duties on a daily basis and help assess the tax liability, both for imports in Estonia and for exports in the destination country. The service can be used by businesses and private customers alike, whether or not the transport was booked with us or with another provider.
Customs duties consultation covers the assessment of import duties in Estonia and the assessment of customs duties in the destination country for exports. The service helps explain what duties apply to the goods, what they depend on and how they affect the total cost of the transaction and the offer to the customer.
The table below gives an overview of the main activities and situations in which estimating the tax liability is needed before a transaction goes ahead.
| Service | Content | When it is used | Typical use case |
|---|---|---|---|
| Assessing import duties on goods being imported | We determine which import duties apply to the goods in Estonia or the European Union | Before purchasing or importing the goods | A company wants to know the total cost of the import before placing the order |
| Assessing customs duties on exports (in the destination country) | We assess the tax liability the buyer faces in the destination country together with a local customs agent | Before the export transaction | An exporter wants to put together a competitive offer |
| Explaining how the tax liability is formed | We explain what duties depend on (commodity code, origin, value) and how they are calculated | When planning a transaction | A company wants to understand how the duties are formed |
| Assessment of preferences and special measures | We check possible duty preferences, exemptions and any additional measures (e.g. anti-dumping duties, quotas) | Before the transaction or the offer | A company wants to avoid excess duties or take advantage of preferences |
| Mapping out the required data | We identify what information is needed to assess the duties correctly | Before the analysis or the consultation | A company is gathering data to assess the tax liability |
| Customs advice on the tax liability | Advice on duties, requirements and risks for both imports and exports | When planning imports and exports | A company is starting a new transaction or entering a new market |
Our import duties consultation is intended for companies, organisations and public-sector institutions involved in international trade that want to know which duties apply to the goods on import or export. Customs and state duties directly affect the final price of the goods, the total cost of the transaction and the competitiveness of the offer.
The service is also used by companies importing or exporting new products that want to assess the tax liability before the transaction. Clarifying customs and state duties in advance helps avoid unexpected costs and assess the profitability of the transaction. It allows informed decisions to be made for both imports and exports. It also helps shape the offer in a way that is competitive for the buyer in the destination country and supports the success of the sale.
Import duties need to be assessed every time goods are imported into Estonia or the European Union from third countries, or exported from Estonia or the European Union to non-EU destinations. The tax liability depends on the goods, their origin, their value and the requirements of the destination country.
Below are the main origin and destination countries for which a customs and state duties consultation is needed when planning import or export transactions.
Practical guidance for assessing import duties in import and export transactions. We share information on the tax liability, the required source data and the main factors that influence the duties applicable to the goods. We cover the most common questions and situations that arise when assessing duties, including the duties applicable on import and an exporter’s need to assess the tax liability faced by the buyer in the destination country.
Questions about customs duties usually relate to what the tax liability depends on, how customs duties are calculated and what information is needed to estimate them in advance. Practical questions also come up about the impact of import duties on the profitability of a transaction, how possible preferences can be applied, and how to assess duties payable in foreign countries.
Below we answer the most common questions about customs and state duties. The answers are based on the applicable regulations and our practical experience in assessing the tax liabilities involved in import and export transactions.
The amount of customs duty is determined primarily by the commodity code, the goods’ country of origin and the customs value.
The commodity code sets the duty rate and is used to check whether additional measures apply to the goods, such as anti-dumping duties, safeguard measures or quotas. The origin of the goods can affect whether a preferential duty applies under cooperation, trade or free-trade agreements.
In addition, customs duty is calculated on the customs value, which generally consists of the price of the goods plus transport and insurance costs.
Yes, it is strongly recommended.
The size of import duties can have a significant impact on the profitability of a transaction. In addition to the standard customs duty, additional duties may apply (anti-dumping duties or other trade defence measures) that can alter the cost structure of the planned transaction.
Checking import duties in advance allows you to make an informed buying decision, assess the total cost and avoid situations where duties end up several times higher than planned.
Customs duty is generally calculated as a percentage of the goods’ customs value, at the rate set for the commodity code. For some goods the basis for taxation can also be the goods’ net weight.
The customs value normally consists of the price of the goods plus transport, insurance and other costs up to the European Union border.
For imports, import VAT is also added to the customs duty and is calculated on the sum of the customs value, customs duty and any additional charges.
Yes, in certain cases it is possible to apply a preferential customs duty or a customs duty exemption.
The preference can stem from trade, cooperation or free-trade agreements concluded by the European Union, provided the goods meet the applicable rules of origin and there is appropriate proof of origin.
To apply the preference, all the conditions laid down in the relevant legislation must be met, and the necessary documentation must be correct and submitted on time. Without the required evidence, the preferential rate cannot be applied.
It is advisable to assess the possibility of a preference before the transaction takes place to avoid unexpected tax liabilities, or situations where the expected preferential rate cannot actually be applied.
To estimate customs duties in advance, the most accurate information possible about the goods is needed.
It is important to know the description of the goods, their composition, their intended use, as well as the country of origin and the transaction value. Based on this information and any available documents we can assign an HS code to the goods, which is used to check the applicable import duties.
The more accurate the information provided, the more realistic and reliable the duties forecast will be.
Yes, we help assess import duties both in the European Union and in non-EU countries together with local partners.
We analyse the destination country’s tariff treatment, possible preferences and restrictions, and we estimate the tax liability before the transaction takes place. This makes it possible to plan costs and avoid unexpected tax liabilities when the goods arrive in the destination country (such as the customs tariff).
For imports into a foreign country it is also important to take account of local tax rules, registration obligations and representation requirements, which can affect the total cost and organisation of the transaction.
Practical articles on assessing customs and state duties in import and export transactions. We explain which duties apply to the goods and what the tax liability depends on. We cover the source data needed (cargo description, origin, value) and situations in which assessing duties in advance is important when planning a transaction. We also explain typical situations in which an exporter needs to take into account the duties payable by the buyer in the destination country.
