Excise Duties

Alcohol


According to the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act the excise duty is imposed on wine, beer, fermented beverages, intermediate products and other alcohol produced in Estonia or brought into Estonia. Alcoholic beverages with an ethanol content above 22% by volume and which are bottled in selling package with content of 0,05 litres or more must be revenue stamped. Alcohol must be produced in an excise warehouse. The excise warehouse is a place where excise goods can be produced, stored, received or dispatched under an excise suspension arrangement.

Excise duty is payable mainly upon importation or release for consumption from excise warehouse or receipt of alcohol from another Member State by registered trader. Excise duty is collected by Customs and Tax Board. Excise duty accrues to the state budget, 3,5% of the receipts are transferred to the Estonian Cultural Endowment Fund.

Travellers coming to Estonia from the EU country may bring into Estonia alcoholic beverages without paying duty up to the following quantities:

  • 10 litres of spirit drink
  • 20 litres of intermediate product
  • 90 litres of wine including a maximum of 60 litres of sparkling wine
  • 110 litres of beer

Travellers coming to Estonia from third country may bring into Estonia alcoholic products without paying duty up to the following quantities:

  • 16 litres of beer, and
  • 4 litres of wine, excluding sparkling wine, and in addition to that either
  • 2 litres of alcohol other than the alcohol specified above with an ethanol content of up to 22 per cent (inclusive) by volume, or
  • 1 litre of alcohol, the ethanol content of which exceeds 22 per cent by volume.

Excise duty is collected by Customs and Tax Board.

Excise duty rates on alcohol in Estonia and minimum excise duty rates in the EU
Alcohol Unit 1 February 2017

1 July 2017

1 February 2018 Minimum rates in the EU


Wine and fermented beverage
until 6% 100 litres 53,41  77,44  91,30
0
above6% 100 litres 123,18  123,18  147,82 0
Beer 1% by volume of ethanol in 100 litres 9,13 15,52 18,26 1.87
Intermediate product 100 litres 263,03 263,03 289,33 45
Other alcohol 100 litres of pure alcohol 2389 2389 2628 550

*excise duty rate on beer is 50 % from standard rate if annual amount of produced beer
is not exceed 600 000 litres

 

Tobacco


Excise duty is imposed on smoking tobacco, cigarettes, cigars, cigarillos and chewing tobacco. Tobacco products must be revenue stamped. Distribution of tobacco products without stamps is prohibited. The sale of tobacco products by piece (except cigars), unpacked or out of an open consumer package is forbidden. Tobacco products must be produced only in an excise warehouse. The excise warehouse is a place where excise goods can be produced, stored, received or dispatched under an excise suspension arrangement.

Excise duty is payable mainly upon importation or release for consumption from excise warehouse or receipt of tobacco products from another Member State by registered trader. Excise duty is collected by Customs and Tax Board. Revenue accrues into the state budget, 3,5 per cent of the receipts are transferred to the Estonian Cultural Endowment Fund.

Travellers coming to Estonia from third country may bring into Estonia tobacco products without paying duty up to the following quantities:

  • cigarettes 40 items
  • cigarillos 100 items
  • cigars 50 items
  • smoking tobacco 50 grams or
  • chewing tobacco 50 grams

Travellers coming to Estonia from the EU country may bring into Estonia tobacco products without paying duty up to the following quantities:

  • cigarettes 800 items
  • cigarillos 400 items
  • cigars 200 items
  • smoking tobacco, including chewing tobacco, 1,0 kg
Excise duty rates on tobacco products in Estonia and minimum excise duty rates in the EU
Product Rate 1 Jan 2017 Rate 1  Jan 2018

 

Cigarettes

Specific rate (1000 cigarettes) 63,50 69,50
Proportional rate (retail selling price) 30% 30%
Minimal amount of excise to pay (1000 cigarettes) 104,98 113,38

 

Cigars, cigarillos

Specific rate (1000 cigarettes) 211 151,00
Proportional rate (retail selling price)   10%
Minimal amount of excise to pay (1000 cigarettes)   211,00
Smoking tobacco (kg) 71,15 76,84
 

Energy Taxation


Energy product Excise rates in Estonia 2016
Unleaded petrol (1000 L) 465 € from 1st February
Diesel (1000L) 448 € from 1st February
Kerosene (1000 L) 330.10 €
Light Fuel Oil (1000 L) 448 € from 1st February
Gas Oil for specific
purposes (1000 L)
127 € from 1st February
LPG 125.26 €
Natural Gas for heating (1000 m³) 33.77 €
Heavy Fuel Oil (1000 kg) 58 € from 1st February
Coal and Coke (GJ) 0.93 € from 1st February
Oil Shale (GJ) 0.93 € from 1st February
Electricity (MWh) 4.47 €
 

Packaging


Excise on packaging is imposed on packaging launched to the market of Estonia, acquired from another Member State or imported into Estonia. Excise is paid by the importer of packages, by the user of packages, or by the person, who acquired packaging from another Member State upon the sale, exchange, free transfer or use for self-consumption of packaging. Excise accrues into the state budget.

Excise is not charged:

  • on alcohol or nonalcoholic beverages packaging with deposit imposed on the packaging under packaging law, of which at least 75 per cent is recovered;
  • on beverage packaging from metal of which at least 50 per cent is recovered;
  • on other packaging which is recovered according to the rates of package law § 36.

Excise is administered by the Tax and Customs Board.

Taxable packaging Excise tax rate in EUR per kilogram
Glass and ceramics 0.6 €
Plastic 2.5 €
Metal 2.5 €
Paper 1.2 €
Other 1.2 €

 

Last updated: 14 August 2017