Estonia joined the European Union (EU) on May 1, 2004. As part of the accession process, all the accession countries have adopted the acquis communautaire, which includes many rules that have an effect on U.S. exporters and their products.
Import Documentation
U.S. companies exporting into Estonia are required to include: Commercial Invoice; Air Waybill or Bill of Lading; Shippers Export Declaration (SED) or Form 7525-V; Certificate of Origin; Single Administrative Document (SAD).
Import Licenses
The Integrated Tariff of the Community, referred to as TARIC (acronym for Tarif Intégré de la Communauté"), is designed to show various rules applying to specific products being imported into the customs territory of the EU or, in some cases, when exported from it. To determine if a license is required for a particular product, check column five of the TARIC.
The TARIC can be searched by country of origin, Harmonized System Code, and product description on the interactive website of the Directorate-General for Taxation and the Customs Union. The TARIC is updated annually in April.
Key Link: www.europa.eu.int/comm/taxation_customs ... arhome.htm
The European Union prohibits importing the following products: beef produced with growth promoters, poultry treated with anti-macrobial agents, biotechnology products, gelatin, specific risk and mechanically recovered meat products.
Duties
All products imported into Estonia are dutiable. Duty rates vary according to the product or service. The customs conformed system code that is currently binding in Estonia assesses different duty rates for the same commodities depending on their country of origin. All new members of the EU accession process must leave their own trade policy and accept the trade benefits and customs duties of the EU. For the most part it will mean lowering tariffs on an increasing number of products coming from the U.S. Nevertheless, some U.S. commercial products may continue to face higher rates as compared to European competitors.
Value-Added Tax
The VAT is a European type of sales tax that is applied at all stages of production of a good, including export/import transactions. VAT rates are determined by each individual member state of the EU. The VAT rate in Estonia is 18%. Reduced VAT rates are available on such products as basic necessities, foodstuffs, electricity, heat, lumber, books, etc.
Labeling and Marking Requirements
Labeling requirements are totally harmonized with EU regulations. Labeling and marking requirements for products depend on the type of product and the intended use. Generally, however, labels must be in Estonian and can be affixed to the product or on a leaflet attached to the product. Information must include the name of the product, name of producer, and in some cases, instructions for use. Labels such products as foods, beverages, food supplements and textiles must also provide content/composition. Besides, international norms for warning labels on consumer products are expected. For more information, please see the EU's New Approach Directive.(http://www.europa.eu.int/comm/enterpris ... lation.htm) | 
