Tolliseadus (TS)

§ 1. Scope of application

(1) This Act provides for supplementing requirements for the conveyance of goods from outside the customs territory of the European Union (hereinafter the Union) to Estonia and from Estonia to outside of the customs territory of the Union insofar as not governed by the Union customs legislation, and measures of customs supervision and liability for violation of the customs legislation.

(2) If the duty to exercise supervision over goods subject to prohibitions or restrictions is imposed on the Tax and Customs Board by law or Union legislation, the Board applies measures of customs supervision provided by this Act and other customs legislation while exercising supervision.

(3) The provisions of the Administrative Procedure Act apply to the administrative proceedings prescribed by Union legislation, this Act and legislation issued on the basis of this Act, taking into account the specifications provided by Union legislation and this Act. The provisions of the Taxation Act apply to the delivery of documents.

(4) For the purposes of this Act, terms are used as defined in Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code (OJ L 269, 10.10.2013, pp 1–101) (hereinafter the Customs Code) and legislation issued for the implementation thereof.

§ 2. Challenge proceedings

A challenge against a decision taken or an operation performed by the customs authorities is to be filed and settled in accordance with Articles 44 and 45 of the Customs Code and in accordance with the rules provided by the Taxation Act.

§ 3. Customs authorities and customs officials

(1) For the purposes of Article 5(1) of the Customs Code, ‘customs authorities’ means the Tax and Customs Board.

(2) ‘Customs officials’ means the officials of the Tax and Customs Board.

§ 4. Duties of Tax and Customs Board upon implementation of customs legislation

Upon the implementation of the customs legislation, the Tax and Customs Board has the duty to protect society and the economy by combating tax fraud and illicit trafficking, to collect charges subject to payment upon import of goods and to facilitate lawful trade between Estonia and non-Union countries.

§ 5. Premises needed for activities of customs authorities

(1) In a temporary storage facility, a customs warehouse or a free zone, the customs authorities have the right to be granted by the possessor thereof use of premises which are necessary for the activities of the customs authorities and which conform to occupational health and safety requirements and, where possible, furnished office space and means of communication free of charge. The customs authorities pay for communications services.

(2) At a border crossing point and the location of a postal service provider as well as at a port, an airport or a railway station or another transport hub, the customs authorities have the right to be granted by the possessor thereof use of premises which are necessary for the activities of the customs authorities and which conform to occupational health and safety requirements and, where possible, furnished office space and means of communication free of charge, unless the customs authorities have agreed otherwise with the possessor. The customs authorities pay for public utilities, including communications services and electricity, if the amount to be paid is calculated separately.

§ 6. Calculation of cost of customs service

(1) Charges for specific services rendered by the customs authorities specified in Article 52(2) of the Customs Code are calculated based on the average wage cost of a customs official and transport costs.

(2) The average wage cost of a customs official is calculated on the basis of the wage cost of the previous calendar year.

(3) The transport costs are calculated on the basis of the average cost of a journey per one kilometre of official vehicles of the Tax and Customs Board during the calendar year preceding the year in which the service is rendered.

(4) The average wages of customs officials and the average cost of a journey per one kilometre which constitutes the basis for the calculation of transport costs are published on the website of the Tax and Customs Board.

(5) The procedure for the calculation of and compensation for costs of a customs service rendered as a specific service is established by a regulation of the minister in charge of the policy sector.

§ 7. Uniform of officials of Tax and Customs Board

(1) While on duty, officials of the Tax and Customs Board must wear a uniform in prescribed cases. In prescribed cases, the Director General and employees of the Tax and Customs Board and employees and students of the Estonian Academy of Security Sciences may also wear a uniform.

(2) The description of the uniform and insignia of officials of the Tax and Customs Board are established by a regulation of the minister in charge of the policy sector.

(3) The persons wearing a uniform, the procedure for providing them with uniforms and wearing the uniform as well as the term of use for such uniforms are determined by the Director General of the Tax and Customs Board or an official authorised thereby.

§ 8. Obtaining data from state database for assessment of risk

In order to assess a risk of violation of the requirements for the import to and export from Estonia of goods subject to prohibitions and restrictions and to protect the financial interests of the Union, the customs authorities have the right to obtain, on the basis of a reasoned request, data free of charge from a state database concerning special permits and register entries related to the transport of goods as well as concerning logistics, vehicles and persons.

§ 9. Obtaining data from economic operator for assessment of risk

(1) In order to assess a risk of violation of the requirements for the import to and export from Estonia of goods subject to prohibitions and restrictions and to protect the financial interests of the Union, the customs authorities have the right to obtain from an economic operator engaged in trade between Estonia and other Member States of the Union and in transporting postal consignments and passengers data concerning goods, and persons and logistics related to the goods, and passengers.

(2) The structure of the data specified in subsection 1 of this section and the manner of and time limit for communicating such data are to be agreed upon in writing.

§ 10. Collection of information for deciding on access of person to intelligence and on employment of person in service

(1) The Tax and Customs Board may collect personal information concerning a person with the written consent thereof by means of covert operations specified in subsection 1 of § 126³ of the Code of Criminal Procedure and by means of an enquiry to an electronic communications undertaking with regard to the information set out in subsections 2 and 3 of § 111¹ of the Electronic Communications Act where it is necessary in order to decide on the person’s access to intelligence or on the employment of the person in the service of the Tax and Customs Board.

(2) After the making of a decision, the person is to be informed of the operations or enquiry specified in subsection 1 of this section conducted with respect to the person, and the information collected by the operations is to be introduced to them at their request.

§ 11. Secret co-operation and covert measures

(1) For performing covert operations, ensuring the performance thereof or collecting information, the Tax and Customs Board has the right to recruit persons for secret co-operation and use undercover agents as well as use covert measures on the conditions provided by the Police and Border Guard Act.

(2) Written authorisation for recruiting a person is granted by the Director General of the Tax and Customs Board or an official appointed thereby.

(3) Written authorisation for using an undercover agent is granted by the Director General of the Tax and Customs Board.

(4) The document necessary for taking covert measures is issued and the necessary changes in the relevant database or register are made, on the basis of a reasoned request of the Director General of the Tax and Customs Board or an official authorised thereby, by an administrative authority or a legal person who is competent to issue such a document or make changes in the database or register.

§ 12. Enquiry to communications undertaking

(1) The Tax and Customs Board may make an enquiry to an electronic communications undertaking on the basis specified in clauses 1 and 2 of subsection 1 of § 126² of the Code of Criminal Procedure and with respect to the persons specified in clauses 1 and 2 of subsection 3 of § 126² of the Code of Criminal Procedure in order to obtain the following information:

1) information necessary to identify the end user related to the identifiers used in the electronic communications network, except for information related to the fact of transmission of messages;

2) information specified in subsections 2 and 3 of § 111¹ of the Electronic Communications Act given to the electronic communications undertaking and not specified in clause 1 of this section.

(2) Making an enquiry concerning information specified in clause 2 of subsection 1 of this section must be authorised by the Prosecutor’s Office. The authorisation for making an enquiry must set out the period of time by dates concerning which it is allowed to require information.

§ 13. E-customs database

(1) The purpose of maintaining the e-customs database is to collect, process and exchange information for the performance of the duties provided in § 4 of this Act and Article 3 of the Customs Code.

(1¹) The database is a part of the register of taxable persons founded under subsection 1 of § 17 of the Taxation Act. The procedure for maintaining the database is provided in the statutes of the register of taxable persons.

(2) The data in the e-customs database is not public, except for the public data of the Estonian Master Tariff System. The statutes of the register of taxable persons provide for the government authorities who are granted access to the data in the database for the performance of their duties.

(3) The controller of the e-customs database may disclose the data in the database to the customs administrations of the Member States of the Union, to the European Commission and to international organisations in accordance with the rules provided by the customs legislation.

§ 14. Automatic number plate recognition system of customs authorities

(1) For the performance of the duties imposed by § 4 of this Act, the Tax and Customs Board may use automatic photo or video recording equipment for recording the registration plate of a means of transport or freight container.

(2) Non-personal data obtained by way of automatic photo or video recording equipment is processed in the database of the automatic number plate recognition system of the customs authorities.

(3) The purpose of maintaining the database of the automatic number plate recognition system of the customs authorities is to collect and process information concerning means of transport and freight containers entering and leaving Estonian territory, border crossing points and free zones to ensure the collection of state taxes and prevent tax fraud and illicit trafficking.

(4) The data contained in the database of the automatic number plate recognition system of the customs authorities is not public. The database can be accessed by the Tax and Customs Board, the Police and Border Guard Board, the Financial Intelligence Unit, the Estonian Internal Security Service, the Estonian Defence Forces and the Estonian Foreign Intelligence Service.

(5) The controller of the database of the automatic number plate recognition system of the customs authorities may disclose data contained in the database to a customs administration of another country within the framework of customs or tax co-operation taking place under Union legislation or an international agreement.

(6) The controller of the database of the automatic number plate recognition system of the customs authorities is the Tax and Customs Board.

(7) The database of the automatic number plate recognition system of the customs authorities is founded and the statutes thereof are established by a regulation of the minister in charge of the policy sector.

§ 15. Scanner images database

(1) The Tax and Customs Board processes images and metadata obtained by using a technical device specified in subsection 1 of § 30 of this Act in the scanner images database.

(2) The purpose of maintaining the scanner images database is to collect and process information concerning means of transport and freight containers to ensure the collection of state taxes and to prevent tax fraud and illicit trafficking.

(3) The data contained in the scanner images database is not public. The database can be accessed by the Tax and Customs Board, the Police and Border Guard Board, the Financial Intelligence Unit, the Estonian Internal Security Service and the Estonian Foreign Intelligence Service.

(4) The controller of the scanner images database may disclose data contained in the database to a customs administration of another country within the framework of customs or tax co-operation taking place under Union legislation or an international agreement.

(5) The controller of the scanner images database is the Tax and Customs Board.

(6) The scanner images database is founded and the statutes thereof are established by a regulation of the minister in charge of the policy sector.

§ 16. Passenger lists processing system database

(1) The Tax and Customs Board processes data obtained from economic operators under § 9 of this Act concerning natural persons crossing the state border in the passenger lists processing system database.

(2) The controller of the passenger lists processing system database is the Tax and Customs Board.

(3) The purpose of maintaining the passenger lists processing system database is to collect and process information concerning natural persons entering and leaving Estonian territory for combating offences relating to prohibitions and restrictions.

(4) The controller of the passenger lists processing system database may disclose data contained in the database to a customs administration of another country within the framework of customs or tax co-operation taking place under Union legislation or an international agreement.

(5) The data contained in the passenger lists processing system database is not public. The database can be accessed by the Tax and Customs Board, the Police and Border Guard Board, the Financial Intelligence Unit, the Estonian Internal Security Service, the Estonian Defence Forces and the Estonian Foreign Intelligence Service.

(6) The passenger lists processing system database is founded and the statutes thereof are established by a regulation of the minister in charge of the policy sector.

§ 16¹. Processing of special categories of personal data

For the performance of the duties set out in § 4 of this Act, above all for countering tax fraud and illicit trafficking in order to protect the society and economy, the customs authorities may process a person’s biometric data and health data.

§ 16². Refusal to provide personal data

In justified cases, the customs authorities have the right to refuse to provide a person with data collected concerning them in order to protect the rights and freedoms of data subjects and other persons.

§ 17. Requirement for customs agency activity licence and application for and issue of activity licence

(1) For lodging a customs declaration, a customs representative must hold a customs agency activity licence issued by the Tax and Customs Board.

(2) An activity licence is not required where a customs declaration is lodged:

1) in the event specified in the second subparagraph of Article 18(2) of the Customs Code;

2) by a natural person acting as the customs representative of another natural person, unless representation is their economic activity.

(3) The customs authorities refuse to issue a customs agency activity licence where:

1) the person has tax arrears as to duties collected upon import or export of goods;

2) the person does not meet the requirement set out in point a of Article 39 of the Customs Code.

§ 18. Suspension and revocation of customs agency activity licence

(1) The customs authorities may suspend a customs agency activity licence if the customs agency has incurred arrears as to duties collected upon import or export of goods.

(2) A customs agency activity licence is revoked on the basis of a written application of the customs agency or on the initiative of the customs authorities.

(3) A customs agency activity licence may be revoked on the initiative of the customs authorities where:

1) the customs agency has failed to pay the tax arrears that served as the basis for the suspension of the activity licence by the due date set by the customs authorities;

2) the customs agency does not meet the requirement set out in point a of Article 39 of the Customs Code.

§ 19. Customs agent

(1) A customs agency operates through customs agents. A customs agent is a natural person who has passed the customs agent examination and to whom the customs authorities have awarded the corresponding certificate.

(2) The customs authorities may not allow the customs agent examination to be taken by a person who does not meet the requirement set out in point a of Article 39 of the Customs Code.

(3) The procedure for conducting the customs agent examination and awarding the corresponding certificate is established by a regulation of the minister in charge of the policy sector.

(4) The customs authorities may revoke a customs agent’s certificate if the person does not meet the requirement set out in point a of Article 39 of the Customs Code.

§ 20. Estonian Master Tariff System

(1) The Estonian Master Tariff System includes data of the Integrated Tariff of the European Union (TARIC) established by Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 07.09.1987, pp 1–675) and measures established by Estonian legislation (hereinafter national measures) that are applied upon placing goods under customs procedure.

(2) When taking measures concerning goods in the course of customs formalities, declarants and customs officials are to be guided by the Estonian Master Tariff System. The Estonian Master Tariff System is available on the website of the Tax and Customs Board.

§ 21. Administration and amendment of Estonian Master Tariff System

(1) The authority responsible for the administration and correctness of the Estonian Master Tariff System is the Tax and Customs Board in co-operation with ministries responsible for the correctness of national measures.

(2) The duties of an authority authorised by the ministry or the minister in charge of the policy sector that administers national measures included in the Estonian Master Tariff System are to:

1) ensure that the national measures administered correspond to the Integrated Customs Tariff;

2) prepare amendments to the national measures administered;

3) submit a draft legal instrument that includes a national measure to the Tax and Customs Board for obtaining the opinion thereof;

4) issue information concerning the national measures administered.

(3) National measures are entered in the administration module of the Estonian Master Tariff System and these are updated by the Tax and Customs Board.

§ 22. Issue of certificate of non-preferential origin of goods

(1) A certificate of non-preferential origin of goods is issued and approved by the Estonian Chamber of Commerce and Industry. A fee is charged for the issue and approval of a certificate of non-preferential origin. Upon the calculation of the fee, all expenses incurred by the Estonian Chamber of Commerce and Industry for the issue and approval of certificates of origin, including the costs of information technology, wages, liability insurance coverage and printing of forms, are taken into consideration.

(2) The form of the certificate of non-preferential origin, the procedure for applying for and issuing the certificate and the fee rates are approved by and published on the public website of the Estonian Chamber of Commerce and Industry.

§ 23. Entry formalities for goods

Specifying guidelines for the performance of entry formalities for goods provided by the Customs Code and legislation issued for the implementation thereof are established by a regulation of the minister in charge of the policy sector.

§ 24. Temporary storage

(1) A temporary storage facility is a territory, building, room, stationary container or bunker ship in the possession of the operator of the temporary storage facility and approved by the customs authorities where the integrity of goods under customs supervision is ensured.

(2) Guidelines specifying the requirements for temporary storage provided in Articles 144–149 of the Customs Code are established by a regulation of the minister in charge of the policy sector.

§ 25. Taking goods into storage

The customs authorities may temporarily store goods at the request of a person if the customs administration has the premises and conditions for storing such goods. For storing goods, the customs authorities may set a time limit shorter than provided in Article 149 of the Customs Code.

§ 26. Customs formalities on passenger train

(1) If the customs formalities in respect of the passengers on a passenger train headed to a non-Union country and their baggage are carried out outside a border crossing point, no goods may be unloaded from or loaded on the train, without the permission of the customs authorities, from the start of the customs formalities until the train has crossed the external border.

(2) If the customs formalities in respect of the passengers on a passenger arriving from a non-Union country and their baggage are carried out outside a border crossing point, no goods may be unloaded from or loaded on the train, without the permission of the customs authorities, from the crossing of the external border until the end of the customs formalities.

§ 27. Lodging of customs declaration

(1) Specifying guidelines for lodging a customs declaration provided by the Customs Code and legislation issued for the implementation thereof are established by a regulation of the minister in charge of the policy sector.

(2) A person who lodges a customs declaration prior to the arrival of the goods for a consignment of negligible value the actual value of which does not exceed 150 euros must ensure the performance of their tax liability when lodging the customs declaration by making a payment to the designated account in the necessary amount plus seven percent of the amount of duty to cover changes in the euro exchange rate. A pre-paid amount over the size of the tax liability that arises upon acceptance of the customs declaration is refunded in accordance with the rules provided by the Taxation Act.

(3) Subsection 2 of this section does not apply to persons who have been given the right provided in Article 110 of the Customs Code and in subsection 2¹ of § 38 of the Value-Added Tax Act or who apply the special arrangements provided in §§ 43¹ and 43² of the Value-Added Tax Act.

§ 28. Consignment

(1) A consignment consists of goods shipped by the same consignor at the same time from the same point of departure to the same consignee at the same place of destination under the same transport document.

(2) The customs authorities may refuse to accept separate customs declarations for parts of a consignment upon import.

§ 30. Use of technical device for assessment of risk

(1) In order to obtain information necessary for risk assessment, the customs authorities may use a technical device for scanning goods, means of transport, baggage, postal consignments and the clothes of passengers.

(2) If, in the process of scanning, the packaging of goods, a means of transport, the baggage of a passenger or a postal consignment is not opened, the scanning is not deemed an examination as specified in §§ 63–66 of this Act.

§ 31. Examination record

(1) The results of an examination of goods, means of transport, baggage, postal consignments or passengers are to be recorded in an examination record.

(2) No examination record is prepared if:

1) baggage is examined in the presence of the passenger and no circumstances indicating a violation are discovered in the course of the examination;

2) the goods in a means of transport are not moved in the course of the examination of the means of transport;

3) postal consignments are examined in the presence of the postal service provider and no circumstances indicating a violation are discovered in the course of the examination.

(3) An examination record is issued if so requested by the person concerned.

§ 32. Measuring of quantities of goods

(1) In the event of measurements under the customs legislation, the traceability of measurement results must be proved on the basis of the Metrology Act.

(2) In cases set out in the customs legislation, a holder of goods is required to organise at their own expense the measuring of quantities of goods in the course of customs formalities and present a document containing the results of the measurements to the customs authorities.

(3) In the course of an examination of goods, the measurement of quantities of goods is to be organised by the holder of the goods, the declarant or the holder of the customs procedure on the basis of a verbal order from a customs official.

§ 33. Sampling of goods

The procedure for the sampling of goods is established by a regulation of the minister in charge of the policy sector.

§ 34. Goods placed under customs controls

Without the permission of the customs authorities no operations or transactions are allowed regarding goods if the customs authorities have informed that they intend to examine the goods. Operations and transactions without the permission of the customs authorities are null and void.

§ 35. Amendment and invalidation of customs declaration after release of goods

(1) After release of goods, the customs declaration may be amended or invalidated in accordance with Articles 173 and 174 of the Customs Code by way of filing a written request with the customs authorities, reasoning the need to amend the customs declaration and attaching documents that prove the amendment.

(2) The customs authorities permit a customs declaration to be amended if an error discovered in the information declared has caused the following to change:

1) the indicated quantity or the customs value of goods by no less than the statistical threshold provided in point j of the Appendix to Annex V to Commission Implementing Regulation (EU) 2020/1197 laying down technical specifications and arrangements pursuant to Regulation (EU) 2019/2152 of the European Parliament and of the Council on European business statistics repealing 10 legal acts in the field of business statistics (OJ L 271, 18.08.2020, pp 1–170);

2) the amount of the customs duty;

3) the amount of the excise duty;

4) the amount of the value added tax and the person on whose behalf the declaration was lodged is not a person liable to value added tax in Estonia.

(3) In cases not specified in subsection 2 of this section the customs authorities are not required to permit the amendment of a customs declaration if an error discovered in the information declared does not prevent the declarant from performing their duties in the course of the relevant customs procedure.

(4) If a tax liability arising from a customs declaration has been changed by a notice of assessment, the customs declaration may not be amended in accordance with the rules provided by subsections 1–3 of this section but the procedure for the amendment and repeal of a notice of assessment provided by the Taxation Act is applied.

(5) If the customs authorities discover an error in the information declared in a customs declaration, the declarant and, in the event of indirect representation, the person represented must be informed of the need to amend the customs declaration by a notice which must set out the time limit for filing a request for the amendment of the customs declaration.

(6) If the declarant or the person represented fails to file with the customs authorities a request or reasoned objections to the amendments referred to in the notice within the time limit set out in the notice specified in subsection 5 of this section, the amount of tax is collected in accordance with the rules provided by the Taxation Act.

(7) Specifying guidelines for filing a request for the amendment and invalidation of a customs declaration are established by a regulation of the minister in charge of the policy sector.

§ 36. Expiry of customs debt

If a customs debt is incurred as a result of an operation for which it was possible to initiate criminal proceedings at the time of performance of the operation, the term for informing the debtor of the customs debt is five years.

§ 37. Customs warehouse

A customs warehouse is a territory, building, room, stationary container or bunker ship in the possession of the operator of the customs warehouse and approved by the customs authorities, where the integrity of goods under customs supervision is ensured.

§ 38. Free zone

(1) A free zone specified in Article 243 of the Customs Code is a territory surrounded by a barrier.

(2) It must be possible to monitor the entire barrier surrounding the free zone, it must not be possible to disassemble the barrier without any aids and the barrier must prevent any means of transport from passing through without leaving a trace.

(3) Points of entry to the free zone must have signs that inform of the prohibition against entering without permission.

§ 39. Designation of free zone

(1) A free zone is designated by an order of the Government of the Republic which must set out the name of the possessor of the free zone and the location, borders and points of entry to and exit from the free zone.

(2) A free zone is designated at or near a transport hub at the external border of the territory of Estonia.

§ 40. Application for designation of free zone

(1) The owner or legal possessor of a territory is to file an application for the designation of a free zone with the Ministry of Finance.

(2) The following are to be annexed to an application for the designation of a free zone:

1) certification of legal possession of the territory;

2) reasons for the economic need to designate a free zone;

3) description of the planned operation;

4) layout of the territory of the free zone;

5) co-ordinates for the boundary points and points of entry to and exit from the free zone;

6) list of persons who will be operating in the free zone.

(3) In the course of determining the economic need it is assessed, above all, whether the expected economic benefit will arise directly from the desired operation in the free zone or would it also be possible to conduct the desired operation outside the free zone and the free zone would not add any value to the operation.

§ 41. Deciding on designation of free zone

(1) The Ministry of Finance asks the customs authorities to approve an application for the designation of a free zone.

(2) The customs authorities will not approve an application if:

1) the exercise of customs supervision in the free zone requires disproportionate administrative measures;

2) the free zone does not meet the requirements provided by the customs legislation.

(3) The designation of a free zone is refused if:

1) the customs authorities do not approve the application;

2) there are no economic reasons for designating a free zone.

(4) A decision on the designation of a free zone or refusal to designate a free zone is taken within 120 days as of the day of receipt of the application.

§ 42. Obligations of possessor of free zone

A possessor of a free zone must:

1) establish and co-ordinate with the customs authorities the work organisation of the free zone;

2) inform the persons operating in the free zone of the work organisation of the free zone and of other regulations applicable on the territory of the free zone;

3) organise the surveillance of the borders and points of entry to and exit from the free zone.

§ 43. Changing borders and points of entry to and exit from free zone and repealing designation of free zone

(1) The possessor of a free zone is to file an application for changing the borders and points of entry to and exit from the free zone with the Ministry of Finance.

(2) The following must be submitted with the application:

1) reasons for changing the borders and points of entry to and exit from the free zone;

2) new co-ordinates for the boundary points and points of entry to and exit from the free zone;

3) new layout of the territory of the free zone.

(3) The designation of a free zone is repealed if:

1) the free zone no longer meets the requirements provided by the customs legislation;

2) there are no longer any economic reasons for the free zone;

3) so requested by the possessor of the free zone.

(4) Changing the borders and points of entry to and exit from a free zone and repealing the designation of a free zone are decided by an order of the Government of the Republic.

§ 44. Operation in free zone

(1) For storing or processing goods in a free zone a person must hold an authorisation from the customs authorities. For obtaining an authorisation from the customs authorities the person must submit an application to the customs authorities.

(2) A person whose activities are not related to storing or processing goods in a free zone is permitted to carry out the activities set out in Article 244(2) of the Customs Code under a written notice presented to the customs authorities beforehand. The notice must specify which activities are planned.

(3) The customs authorities decide on issuing an authorisation to operate in a free zone within 60 days as of the day of receipt of the application.

(4) Specifying guidelines for operating in a free zone are established by a regulation of the minister in charge of the policy sector.

§ 45. Issue, suspension and revocation of authorisation to operate in free zone

(1) The customs authorities refuse to issue an authorisation to operate in a free zone if:

1) the exercise of customs supervision would be more complicated as a result of the operation applied for;

2) the application is not justified to the satisfaction of the customs authorities;

3) the accounting of the person does not enable the customs authorities to check the activities of the applicant;

4) the person lacks accurate accounts concerning the movement of goods;

5) the person does not have an impeccable business reputation;

6) the person has tax arrears as to duties collected upon the import and export of goods.

(2) The customs authorities may refuse to issue an authorisation to operate in a free zone if the person does not meet the requirement set out in point a of Article 39 of the Customs Code.

(3) The customs authorities may suspend an authorisation to operate in a free zone for a period of up to two months and set a term for the elimination of the circumstances underlying the suspension if:

1) the person is in violation of the conditions of operation in the free zone;

2) circumstances specified in clause 3, 4, 5 or 6 of subsection 1 of this section exist.

(4) An authorisation to operate in a free zone is revoked on the basis of a written application of the person or on the initiative of the customs authorities.

(5) The customs authorities may revoke an authorisation to operate in a free zone if:

1) the person does not meet the requirement set out in point a of Article 39 of the Customs Code;

2) the authorisation has been suspended on the basis of subsection 3 of this section and the person fails to eliminate the circumstances underlying the suspension of the authorisation by the set date;

3) the possessor of the free zone has applied for the repeal of the designation of the free zone.

§ 46. Special procedures

Guidelines specifying the requirements for the special procedures listed in Article 210 of the Customs Code may be established by a regulation of the minister in charge of the policy sector.

§ 47. Duty exemption for consumable stock brought on board water craft or aircraft engaged in intra-Union transport operations

(1) Consumable stock brought on board a water craft or an aircraft engaged in intra-Union transport operations is exempt from import duties.

(2) Consumable stock is goods which are necessary for consumption during a journey and which have been fully or partially consumed when arriving at the destination.

§ 48. Customs formalities in respect of stock brought on board water craft, aircraft or railway vehicle

(1) The minister in charge of the policy sector establishes by a regulation the customs formalities applied to:

1) stock brought on board a water craft or aircraft engaged in international transport operations;

2) stock brought on board a railway vehicle;

3) stock on board a water craft engaged in search, rescue, ice breaking or marine pollution elimination operations in international waters.

(2) The regulation established under subsection 1 of this section is not applied to goods brought on board a water craft or an aircraft used for pleasure unrelated to business.

§ 49. Customs formalities in respect of goods to be moved or used in the context of military activities and goods exempt from duties under international agreement

(1) The minister in charge of the policy sector establishes by a regulation the customs formalities in respect of:

1) goods to be moved or used in the context of military activities;

2) goods intended for the personal use of a member of foreign armed forces, member of the civilian staff of foreign armed forces, member of international military headquarters and their dependants as well as an employee of a contract partner of foreign armed forces and employee of a contract partner of international military headquarters if such goods are exempt from duties under an international agreement ratified by the Riigikogu.

(2) For the purposes of this Act, the term ‘goods to be moved or used in the context of military activities’ is used as defined in point 49 of Article 1 of Commission Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code (OJ L 343, 29.12.2015, pp 1–557).

§ 51. Integrity of diplomatic consignment

(1) Diplomatic mail and consular consignments of a foreign country and of Estonia (hereinafter diplomatic consignment) may contain documents and goods intended exclusively for official use.

(2) Diplomatic consignments must be marked with clearly visible external markings indicating their contents.

(3) The customs authorities do not open or detain diplomatic consignments.

(4) If based on a risk assessment the customs authorities have reason to believe that a diplomatic consignment contains goods not intended exclusively for official use, the customs authorities have the right to ask the addressee or an authorised person of the shipping state to open the consignment in the presence of a customs official. Upon refusal to open such a consignment, it is returned at the expense of the sender.

(5) Subsections 1–4 of this section apply to a consignment of international military headquarters if so arises from an international agreement.

(6) The customs formalities in respect of goods of a foreign mission and employees of a foreign mission and their family members which are exempt from all duties are established by a regulation of the minister in charge of the policy sector.

§ 52. Time-sensitive goods

(1) For expediting the border crossing of a consignment containing animals or birds, highly perishable foodstuffs, cells, tissues or organs used in medicine or other time-sensitive goods (hereinafter time-sensitive goods), priority is given to carrying out customs formalities.

(2) The nomenclature of time-sensitive goods is established by a regulation of the minister in charge of the policy sector.

§ 53. Issue of international vehicle weight certificate

(1) A transport operator is issued at the request thereof an international vehicle weight certificate conforming to Appendix 2 of Annex 8 to the International Convention on the Harmonisation of Frontier Controls of Goods (hereinafter Annex 8 to the Convention), approved on behalf of the Community by Council Decision 2009/161/EC (OJ L 55, 27.02.2009, pp 21–39).

(2) An international vehicle weight certificate may be issued by a person who is a competent measurer for the purposes of the Metrology Act and who meets the requirements set out in Appendix 2 of Annex 8 to the Convention.

(3) A person specified in subsection 2 of this section is to submit a notice of economic activities in order to operate in the area of activity of issue of international vehicle weight certificates.

(4) The person liable for the disclosure and communication of information specified in Article 5(2) of Annex 8 to the Convention is the Tax and Customs Board.

§ 54. Person authorising use of TIR Carnets

(1) According to Part II of Annex 9 to the Convention on the International Transport of Goods under Cover of TIR Carnets (hereinafter TIR Convention), the competent administrative authority to authorise the use of TIR Carnets is the Tax and Customs Board.

(2) By an administrative contract, the minister in charge of the policy sector may assign the duty to authorise the use of TIR Carnets to an association that meets the requirements provided by Part I of Annex 9 to the TIR Convention (hereinafter guaranteeing association).

§ 55. Application for authorisation to use TIR Carnets

(1) A person seeking authorisation to use TIR Carnets is to submit an application to the person authorising the use of TIR Carnets and annex to the application the following particulars and documents concerning the applicant:

1) audited annual report or annual report signed by a member of the management board if the law does not require an audit;

2) the number and term of validity of their Community licence specified in § 4 of the Road Transport Act;

3) the registration numbers of vehicles used in international transport, the names of the owners of such vehicles and, if the applicant for authorisation to use TIR Carnets is not the owner of the vehicle, also the name of the authorised user of the vehicle;

4) the names and personal identification codes of and copies of documents proving the occupational competence of transport managers who meet the requirements provided in § 8 of the Road Transport Act;

5) the names and personal identification codes of lorry drivers who meet the conditions set out in clause 1 of subsection 2 of § 36 of the Road Transport Act and copies of documents proving they have completed the occupational and continuous training of drivers;

6) confirmation on compliance with the requirements of the TIR Convention according to paragraph (1)(e) of Part II of Annex 9 to the TIR Convention.

(2) If the applicant for authorisation to use TIR Carnets is not the owner of the vehicle specified in clause 3 of subsection 1 of this section, the applicant for authorisation to use TIR Carnets must be indicated on the vehicle’s registration certificate as an authorised user.

§ 56. Authorisation committee

(1) The authorisation committee is a body comprising representatives of competent authorities, the function of which is to assess the compliance of an applicant for authorisation to use TIR Carnets with the requirements of the TIR Convention, their competence as a person engaged in international road transport, the absence of important or repeated violations of customs or tax laws and the reliability of the applicant’s financial situation.

(2) The membership of the authorisation committee is approved by a directive of the minister in charge of the policy sector. The guaranteeing association, the Tax and Customs Board and the Ministry of Climate appoint their representative to serve as a member of the authorisation committee. At least one alternate member is to be appointed for each member of the authorisation committee.

§ 57. Grant of authorisation to use TIR Carnets

(1) The person authorising the use of TIR Carnets forwards applications which comply with § 55 of this Act to the authorisation committee.

(2) By way of consensus, the authorisation committee makes a reasoned proposal to the person authorising the use of TIR Carnets concerning the grant of or refusal to grant authorisation.

(3) The person authorising the use of TIR Carnets makes a written decision on the grant of or refusal to grant authorisation to use TIR Carnets within 30 days as of the receipt of an application which complies with § 55 of this Act and announces it to the applicant and the guaranteeing association.

§ 58. Enabling use of TIR Carnets

The guaranteeing association enables a person who has been granted authorisation to use TIR Carnets to use TIR Carnets under a contract if the person has met the requirements set for being granted a guarantee and has paid the levy for using TIR Carnets. Said requirements and levies are published on the website of the guaranteeing association.

§ 59. Suspension and revocation of authorisation to use TIR Carnets

(1) A person who has been granted authorisation to use TIR Carnets must immediately inform the person who granted the authorisation of any changes in the particulars specified in clauses 2–5 of subsection 1 of § 55 of this Act.

(2) If a member of the authorisation committee becomes aware that a person who has been granted authorisation to use TIR Carnets has violated the requirements of the TIR Convention, the member of the authorisation committee must immediately make to the person who granted the authorisation a written reasoned proposal to suspend or revoke the authorisation.

(3) The person authorising the use of TIR Carnets decides the suspension or revocation of an authorisation.

(4) If an authorisation to use TIR Carnets is suspended, the person who granted the authorisation informs in writing the person who has been granted the authorisation of the reasons for the suspension of the authorisation and sets a time limit for eliminating the deficiencies. If the person who has been granted authorisation to use TIR Carnets has not eliminated the deficiencies by the set date and has not applied for an extension of the time limit for eliminating the deficiencies, the person who granted the authorisation will revoke the authorisation.

§ 60. State supervision

State supervision over compliance with the customs legislation is exercised by the Tax and Customs Board.

§ 61. Special state supervision measures

In order to exercise the state supervision provided by this Act and Union legislation specified in subsection 4 of § 1 of this Act, the Tax and Customs Board may apply the special state supervision measures provided in §§ 30–34 and §§ 44–52 of the Law Enforcement Act on the grounds and in accordance with the rules provided by the Law Enforcement Act and with the specifications provided by this Act and Union legislation specified in subsection 4 of § 1 of this Act.

§ 62. Customs seals

(1) A customs seal is a means of identification affixed by a customs official to goods, a packaging or a means of transport to identify the goods or ensure the inviolability thereof. Several customs seals may be affixed to one object.

(2) A customs seal must be affixed in a manner that prevents access to the goods without breaking the seal or without leaving traces of a break-in on the packaging or means of transport.

(3) If the customs authorities affix or remove a customs seal, a customs official makes a note to that effect in the summary or customs declaration, examination record, misdemeanour report, decision or another relevant document.

(4) The holder of goods must immediately inform the customs authorities of the breakage or loss of a customs seal, removal thereof in unforeseeable circumstances or of traces of a break-in or other damage.

(5) A customs seal is removed by the customs authorities or a relevant person if the customs authorities have granted the person permission in writing or through an electronic data processing system.

§ 63. Examination of goods and means of transport

(1) By way of exception to subsection 3 of § 49 of the Law Enforcement Act, for preventing a threat the customs authorities have the right to examine goods or a means of transport without the presence of the possessor thereof if the possessor of the goods or means of transport cannot be identified within a reasonable period of time or if the possessor refuses to be present at the examination of the goods or means of transport.

(2) The examination record is prepared on the basis of § 31 of this Act.

§ 64. Examination of baggage

(1) A customs official may examine the baggage of a passenger who crosses the border between Estonia and a non-Union country or who is in the transit area of a port or an airport.

(2) A customs official may examine the baggage of a passenger who is in the transit area of a port or an airport if there is a suspicion of a threat.

(3) The person under examination must present their baggage to the customs official and unpack the baggage.

(4) The examination record is prepared on the basis of § 31 of this Act.

§ 65. Specifications of examination of passenger

(1) Before an examination of a passenger, a customs official of the same sex may externally feel the passenger and their clothes and scan their clothes in order to ascertain whether they are carrying goods which are subject to declaration but which have not been presented to the customs authorities, or goods subject to prohibitions or restrictions.

(2) A customs official may examine a passenger on the grounds and in accordance with the rules provided by § 48 of the Law Enforcement Act.

§ 66. Examination of postal consignment

(1) An international postal consignment containing goods which arrives from a non-Union country is examined in the temporary storage facility of the postal service provider before the delivery of the postal consignment to the addressee, and a consignment to be sent to a non-Union country is examined after or upon the receipt thereof from the consignor.

(2) For the examination of a postal consignment the customs authorities may require the postal service provider to open the consignment. The consignment is to be opened and closed by the accountable employee of the postal service provider in the presence of a customs official.

(3) If a postal consignment contains goods which are subject to sanitary, veterinary, plant health or other controls upon import or export, the postal operator must present to the customs authorities the corresponding document that proves said controls.

(4) A record is prepared concerning examination of a postal consignment taking into account the provisions of § 31 of this Act. A copy of the postal consignment examination record is sent to the postal service provider.

(5) If prohibited goods or goods subject to restrictions are discovered when examining a postal consignment, the customs authorities will not release the goods on the basis of Article 198(1)(b)(iv) of the Customs Code and will detain the goods. The detention of the goods is recorded in a postal consignment examination record, a copy of which is sent to the postal service provider.

(6) In exercising supervision over goods subject to prohibitions and restrictions the customs authorities may examine, pursuant to the provisions of this section, an international postal consignment which has arrived from or is being sent to another Member State of the Union.

§ 66¹. Temporary detention of cash

The customs authorities have the right to temporarily detain cash for up to three business days for implementing Article 7(1) of Regulation (EU) 2018/1672 of the European Parliament and of the Council on controls on cash entering or leaving the Union and repealing Regulation (EC) No 1889/2005 (OJ L 284, 12.11.2018, pp 6–21).

§ 67. Use of direct coercion

(1) The Tax and Customs Board applies direct coercion on the grounds and in accordance with the rules provided by the Law Enforcement Act.

(2) The special equipment of the Tax and Customs Board consists of:

1) handcuffs;

2) lighting and audio equipment for special purposes;

3) colouring and marking devices for special purposes;

5) service dogs;

6) binding means;

7) means to force a vehicle to stop;

8) technical barriers.

(3) The service weapons of the Tax and Customs Board are:

1) a truncheon and a telescope truncheon from the selection of cut-and-thrust weapons;

2) gas weapons;

3) firearms.

(4) The procedure for carrying and storing the special equipment of officials of the Tax and Customs Board is established by a regulation of the minister in charge of the policy sector.

(5) The self-defence equipment of officials of the Tax and Customs Board is the objects used for ensuring the physical safety of an official or a service dog upon the application of direct coercion.

(6) A list of the self-defence equipment of officials of the Tax and Customs Board and the requirements set for the self-defence equipment are established by a regulation of the minister in charge of the policy sector.

§ 68. Use of firearms

(1) Officials of the Tax and Customs Board have the right to carry and use firearms.

(2) When using a firearm, the officials of the Tax and Customs Board must adhere to that provided in § 81 of the Law Enforcement Act.

(3) It is prohibited to use a firearm:

1) against children, the elderly or women who are clearly pregnant, except in order to counter or obstruct their armed or group attack or to disarm them;

2) in foreign diplomatic missions, consular posts, special missions and representations of international organisations, also against vehicles subject to diplomatic immunity, except with the consent of the heads of the representations or agencies or in the cases specified by international agreements;

3) in buildings where highly flammable or toxic substances or explosives are produced or stored, including substances which, as a result of the use of special equipment or weapons, may endanger the life or health of persons.

(4) Officials of the Tax and Customs Board are required to immediately inform the head of their structural unit of any instance in which a firearm has been used.

§ 69. Illegal conveyance of goods to Estonia or out of Estonia

(1) Conveyance of goods or cash subject to declaration from a non-Union country to Estonia or from Estonia to a non-Union country by evading customs controls, failing to declare the goods or cash, declaring the goods or cash under an incorrect tariff classification or description, or behaving in any other fraudulent manner is punishable by a fine of up to 300 fine units or by detention.

(2) The same act, if committed by a legal person, is punishable by a fine of up to 100,000 euros.

(3) An attempted misdemeanour set out in this section is punishable.

§ 70. Illegal operations with goods subject to prohibitions or restrictions upon movement thereof between Estonia and non-Union country

(1) Conveyance of goods subject to restrictions and without a mandatory document or state register entry or of forbidden goods from a non-Union country to Estonia or from Estonia to a non-Union country, or declaration of such goods for customs procedure is punishable by a fine of up to 300 fine units or by detention.

(2) The same act, if committed by a legal person, is punishable by a fine of up to 100,000 euros.

(3) An attempted misdemeanour set out in this section is punishable.

§ 71. Illegal operations with goods subject to prohibitions or restrictions upon movement thereof between Member States of the Union

(1) Conveyance of goods subject to restrictions and without a mandatory document or state register entry or of forbidden goods from another Member State of the Union to Estonia or from Estonia to another Member State of the Union, where the customs authorities exercise state supervision over compliance with such prohibitions and restrictions, is punishable by a fine of up to 300 fine units or by detention.

(2) The same act, if committed by a legal person, is punishable by a fine of up to 100,000 euros.

(3) An attempted misdemeanour set out in this section is punishable.

§ 72. Illegal operations with goods located in Estonia

(1) Knowingly performing illegal operations or transactions with goods conveyed into Estonia from a non-Union country with customs preference or with goods under customs supervision is punishable by a fine of up to 300 fine units or by detention.

(2) The same act, if committed by a legal person, is punishable by a fine of up to 100,000 euros.

§ 73. Violation of requirements in force in free zone

(1) Knowingly operating or constructing a building within a free zone without the permission of the customs authorities is punishable by a fine of up to 300 fine units.

(2) The same act, if committed by a legal person, is punishable by a fine of up to 100,000 euros.

§ 74. Violation of requirements for storage of goods

(1) Violation of the requirements for the storage of goods in a temporary storage facility, customs warehouse or free zone or for the keeping of records on such goods is punishable by a fine of up to 200 fine units.

(2) The same act, if committed by a legal person, is punishable by a fine of up to 50,000 euros.

§ 75. Violation of customs legislation concerning means of transport

(1) Failure to stop a means of transport at a place prescribed in the customs legislation or at the signal of a customs official on duty or driving a means of transport upon carrying out customs formalities without the permission of the customs authorities is punishable by a fine of up to 200 fine units or by detention.

(2) The same act, if committed by a legal person, is punishable by a fine of up to 50,000 euros.

§ 76. Breaking of customs seal

(1) Breaking or unauthorised removal of a customs seal or unlawful entry into a means of transport protected by a customs seal is punishable by a fine of up to 200 fine units.

(2) The same act, if committed by a legal person, is punishable by a fine of up to 50,000 euros.

§ 77. Illegal operations with cargo under customs supervision

(1) Intentional opening, re-packaging, transhipment or unloading of cargo under customs supervision without the permission of the customs authorities and also intentionally enabling such activities are punishable by a fine of up to 200 fine units.

(2) The same act, if committed by a legal person, is punishable by a fine of up to 50,000 euros.

§ 78. Confiscation

(1) An out-of-court proceedings authorityor a court may, pursuant to § 83 of the Penal Code, confiscate an object or substance which has been the direct object of commission of a misdemeanour provided in §§ 69–72 of this Act.

(2) An out-of-court proceedings authority or a court may confiscate a means of transport which has been specifically reconstructed with a view to committing a violation of the customs legislation and which has been used as the means of or as an aid to committing a violation of the customs legislation.

(3) Goods detained, turned into state ownership or confiscated by the customs authorities are stored in the possession of the customs authorities or placed in storage in a customs warehouse or a place accepted by the customs authorities if the measurements and nature of the goods so permit.

§ 79. Proceedings

The out-of-court proceedings authority pertaining to the misdemeanours set out in §§ 69–77 of this Act is the Tax and Customs Board.

§ 80. Turning goods into state ownership by decision of customs authorities

(1) In the case of goods as referred to in Article 198(1) of the Customs Code, the customs authorities inform the declarant, the holder of the customs procedure or the holder of the goods in writing of their intention to take a decision to turn the goods into state ownership.

(2) If the goods are not prohibited goods the turning of which into state ownership arises from law, the customs authorities set out in the notice specified in subsection 1 of this section a time limit for complying with the requirements arising from the customs legislation.

(3) The customs authorities will not take a decision to turn goods into state ownership if the requirements provided by the customs legislation are complied with.

(4) The customs authorities have the right to take a justified amount of goods from a confiscated lot with the aim of using such goods for the prevention of offences.

§ 81. Abandonment of goods to state at request of holder of goods

(1) If the holder of goods wants to abandon goods to the state, they are to file a written request with the customs administration of the location of the goods.

(2) The decision to turn goods into state ownership is taken by the customs authorities within ten days as of the date of receipt of a request to that effect.

(3) Goods may not be abandoned to the state if the goods cannot be easily sold, the sale thereof entails unnecessary administrative expenses or the release of such goods for free circulation is not permitted by law.

(4) Specifying guidelines for the abandonment of goods to the state are established by a regulation of the minister in charge of the policy sector.

§ 82. Transfer and destruction of goods turned into state ownership and of means of transport

(1) Goods which have been turned into state ownership are transferred in accordance with the rules provided by the State Assets Act.

(2) If goods turned into state ownership cannot be transferred, the customs authorities take a decision to destroy them.

(3) The decision to destroy goods is to set out the charge that must be paid by the person who tried to convey the goods from a non-Union country to Estonia or from Estonia to a non-Union country to cover the costs of destruction.

(4) If the person who tried to convey the goods from a non-Union country to Estonia or from Estonia to a non-Union country cannot be found, the customs authorities pay for the destruction from their own budget.

§ 83. Calculation of length of customs service under favourable conditions

If the total length of customs service of a person is at least 20 years, the period of service as a customs official from 22 October 1990 until 31 July 1994 is multiplied by three under favourable conditions and included in the length of customs service.

§ 84

–

§ 110

[Omitted from this text.]

§ 111. Entry into force of Act

This Act enters into force on 1 July 2017.